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All Journal KREATIF: Jurnal Pengabdian Masyarakat Nusantara Jurnal Accounting UNIPA Jurnal Akuntan Publik Student Research Journal
Henrikus Herdi
Universitas Nusa Nipa
Religion Humanities Economics, Econometrics & Finance Education Social Sciences

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ANALISIS PENCATATAN DAN PELAPORAN ASET TETAP PADA KSP KOPDIT TUKE JUNG Theressa Cesaria Redempta Evacristami; Henrikus Herdi; Pipiet Niken Aurelia
Jurnal Accounting UNIPA Vol 2, No 1 (2023): Jurnal Accounting UNIPA
Publisher : Program Studi Akuntansi Universitas Nusa Nipa

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (330.626 KB) | DOI: 10.2221/accounting.v2i1.36

Abstract

Tujuan dari penelitian ini adalah untuk mengetahui dan menganalisis  Pencatatan dan Pelaporan  Aset Tetap pada KSP Kopdit Tuke Jung Tahun 2020-2021. Pengumpulan data dalam penelitian ini menggunakan metode wawancara dan dokumentasi. Jenis penelitian ini menggunakan teknik analisis deskriptif kualitatif. Hasil dari penelitian ini adalah pencatatan asset tetap pada KSP Kopdit Tuke Jung tidak sesuai SAK ETAP (Standar Akuntasi Keuangan Entitas Tanpa Akuntabilitas Publik) dimana ada kesalahan dalam pengklasifikasian dan pemberian nama akun untuk asset tetap
Pengaruh Faktor Keperilakuan Organisasi Terhadap Sistem Akuntansi Keuangan Daerah Pada Badan Pengelola Keuangan Dan Aset Daerah Kabupaten Sikka Marlince Dipi Gapa; Henrikus Herdi; Yoseph Darius Purnama Rangga
Jurnal Akuntan Publik Vol. 1 No. 3 (2023): September : Jurnal Akuntan Publik
Publisher : Universitas Katolik Widya Karya Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59581/jap-widyakarya.v1i3.1036

Abstract

This study aims to determine and examine the influence of organizational behavior factors on the implementation of the regional financial accounting system. This type of research is descriptive and quantitative research. The population in this study was the total number of employees divided into several divisions with a total of 51 employees. The sampling technique used was to use saturated sampling with the number of samples used was as many as 41 respondents taken based on questionnaires that returned. Data collection was carried out using questionnaires measured with Likert scales. The analysis methods used are Multiple Linear Regression Analysis, T Hypothesis Test, F Hypothesis Test and Coefficient of Determination. The results of this study show that superior support and training do not affect the implementation of the regional financial accounting system while the clarity of objectives has a positive effect on the implementation of the regional financial accounting system.
Pengaruh Biaya Distribusi Terhadap Peningkatan Volume Penjualan: (Studi Kasus Pada Perusahaan Industri Manufaktur Sektor Makanan Dan Minuman Yang Terdaftar Dibursa Efek Indonesia Tahun 2020-2022) Maria Octavia Gale; Henrikus Herdi; Pipiet Niken Aurelia
Jurnal Akuntan Publik Vol. 1 No. 3 (2023): September : Jurnal Akuntan Publik
Publisher : Universitas Katolik Widya Karya Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59581/jap-widyakarya.v1i3.1041

Abstract

This study aims to determine the effect of distribution costs on increasing sales volume in food and beverage sector manufacturing industry companies listed on the IDX in 2020-2022. This research uses quantitative methods, this research was carried out on Food and Beverage Sector Manufacturing Industry Companies Listed on the IDX, and data taken for three years starting from 2020-2022 and the calculation uses data per semester consisting of Distribution Costs and Sales Volume. Data collection is carried out by documentation method. The population in this study is all Financial Statements of Food Sector Manufacturing Companies and Minimums Listed on the IDX from 2020-2022 totaling 78 Financial Statements Where the sample processed is part of the total population in the Income Financial Statements per semester in the 2020-2022 period which amounts to 24 Income Financial Statements. The data analysis carried out was by descriptive statistics and simple linear regression analysis while for significant testing using the t test. The results showed that: Distribution costs have a significant effect on sales volume in Food and Beverage Sector Manufacturing Industry Companies Listed on the IDX.
Analisis Kinerja Pemerintah Desa Dalam Pengelolaan Alokasi Dana Desa Pada Desa Kesokoja Kecamatan Palue Kabupaten Sikka Agustina Paji; Henrikus herdi; Yan Yanitza Salvanos
Student Research Journal Vol. 1 No. 5 (2023): Oktober : Student Research Journal
Publisher : Sekolah Tinggi Ilmu Administrasi (STIA) Yappi Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/srjyappi.v1i5.622

Abstract

This research aims to determine the performance of the village government in managing village fund allocation in Kesokoja Village, Palue District, Sikka Regency. The design of this research is descriptive qualitative with data collection techniques in the form of observation, documentation and interviews. The type of data in this study is a type of qualitative data with primary data sources and secondary data sources. Data analysis in this study was in the form of data collection, data reduction, data presentation, and drawing conclusions. The results of this research show that the performance of the village government in managing village fund allocation is quite good, seen from several indicators, namely responsiveness, responsiveness and accountability. However, there are two indicators that have not gone well, productivity and service quality. Therefore, the assessment of productivity and service quality in the Kesokoja Village government must be improved. The preparation of activity programs must prioritize the programs contained in village development planning meetings as well as the transparency of village government officials towards the community in their accountability for managing Village Fund Allocations.
Analisis Forecasting Penjualan Obat Dengan Menggunakan Metode Least Square (Studi Kasus Pada Klinik King Medika Pelibaler) Elisabeth Arnorce; Henrikus Herdi; Konstantinus Pati Sanga
Student Research Journal Vol. 1 No. 5 (2023): Oktober : Student Research Journal
Publisher : Sekolah Tinggi Ilmu Administrasi (STIA) Yappi Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/srjyappi.v1i5.623

Abstract

This study aims to determine the forecast of drug sales at King Medika Pelibaler Clinic in 2023-2027. This type of research is qualitative research. The type of data used is secondary data, namely data on drug sales results in 2018-2022 where data collection is carried out through documentation studies. Data analysis was carried out through Quantitative Descriptive analysis using the least square method to calculate and analyze drug sales forecasts at King Medika Pelibaler Clinic. The results of the data analysis obtained the equation y = Rp96,221,838 + Rp68,634,550x + Rp6,921,621x2. From this equation, it is obtained that the forecast of sales results for 2023 is IDR 364,420,077, in 2024 is IDR 481,505,974, in 2025 is IDR 612,435,113, in 2026 is IDR 757,207,494, and in 2027 is IDR 915,823,117, with a percentage of sales growth of 42%. The conclusion of the data analysis above states that the use of the least square method can be used to predict drug sales using drug sales data in the previous period.
Analisis Penerapan Sistem Dan Prosedur Akuntansi Pengelolaan Dana Desa (Studi Kasus di Desa Wairkoja Kecamatan Kewapante Kabupaten Sikka) Claurensia Isabella Moning; Henrikus Herdi; Emilianus Eo Kutu Goo
KREATIF: Jurnal Pengabdian Masyarakat Nusantara Vol. 2 No. 3 (2022): September : Jurnal Pengabdian Masyarakat Nusantara
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/kreatif.v2i3.2262

Abstract

This research aims to analyze the implementation of accounting systems and procedures for managing village funds in Wairkoja Village, Kewapante District, Sikka Regency. This research is descriptive research using a qualitative approach. The data sources used are primary data and secondary data. Data collection techniques include interviews and documentation. The results of this research show that the accounting system and procedures for managing village funds in Wairkoja Village, Kewapante District, Sikkame Regency include planning, implementation, management, reporting and accountability. The Wairkoja Village Government has followed the Minister of Home Affairs Regulation Number 113 of 2014, by always holding deliberations involving the Wairkoja Village community in planning village funds to realize village development programs and community empowerment by building infrastructure such as village offices, making rebate roads, providing housing assistance. habitable and building community toilets/KM, as well as increasing village community empowerment, such as training and assistance for ikat weaving groups, and assistance with livestock and fertilizer for the community.
Co-Authors Agustina Paji Claurensia Isabella Moning Elisabeth Arnorce Emilianus Eo Kutu Goo Konstantinus Pati Sanga Maria Octavia Gale Marlince Dipi Gapa Niken Aurelia, Pipiet Theresia Peni Kumanireng Theressa Cesaria Redempta Evacristami Yan Yanitza Salvanos Yoseph Darius Purnama Rangga