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All Journal Gemilang: Jurnal Manajemen dan Akuntansi Neo Journal of economy and social humanities Jurnal Mutiara Ilmu Akuntansi Inisiatif: Jurnal Ekonomi, Akuntansi Dan Manajemen Student Scientific Creativity Journal Jurnal Kendali Akuntansi Jurnal Kewirausahaan dan Manajemen Bisnis CUAN Dharma Ekonomi Jurnal Riset Manajemen dan Ekonomi Jurnal Accounting UNIPA Lokawati: Jurnal Penelitian Manajemen dan Inovasi Riset Jurnal Projemen UNIPA Student Research Journal Muqaddimah: Jurnal Ekonomi, Manajemen, Akuntansi dan Bisnis Nian Tana Sikka: Jurnal Ilmiah Mahasiswa Prosiding Seminar Nasional Ilmu Manajemen Kewirausahaan dan Bisnis Jurnal Ekonomi, Manajemen Pariwisata dan Perhotelan Proceeding of The International Conference on Management, Entrepreneurship, and Business
Andreas Rengga
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Religion Agriculture, Biological Sciences & Forestry Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Social Sciences

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Application of the SIKOPDIT Accounting Application in Improving the Financial Administration Efficiency of KSP Kopdit Ikamala Mathilda, Agustina Nona; Andreas Rengga; Maria Nona Dince
Neo Journal of economy and social humanities Vol 4 No 1 (2025): Neo Journal of Economy and Social Humanities
Publisher : International Publisher (YAPENBI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56403/nejesh.v4i1.251

Abstract

This study aims to analyze the application of SIKOPDIT accounting application in improving the efficiency of financial administration in the Kopdit Ikamala's Savings and Loan Cooperative (KSP). The method used in this study is a qualitative descriptive approach, with data collection techniques through observation, interviews, and document analysis. The results of the study show that the implementation of the SIKOPDIT application has a positive impact on improving the efficiency of cooperative financial administration. Before the application was implemented, the transaction recording process was carried out manually, making it prone to errors and delays in preparing financial statements. With SIKOPDIT, transaction recording can be done in real time, reducing human errors, accelerating the financial reconciliation process, and improving the quality of financial statements. In addition, this system provides better transparency in the financial management of cooperatives. However, the implementation of this application also faced obstacles, especially in the form of resistance from some staff who were used to manual methods. This obstacle is overcome through intensive training and mentoring so that staff can better understand the use of the system. Overall, this study emphasizes that digital transformation through accounting applications is a strategic step in improving cooperative operational efficiency, which can ultimately strengthen member trust and encourage cooperative growth. This study implies that the application of the SIKOPDIT application has been proven to be able to improve work efficiency in financial administration, especially in terms of recording transactions, preparing financial statements, and monitoring member data. This can encourage KSP Kopdit Ikamala to continue to optimize the use of digital technology in all operational processes to increase productivity and service to members.
Analisis Sistem Pengendalian Intern Dan Penanganan Kredit Macet Pada KSP Kopdit Pintu Air Cabang Koting Aventhi Anitha Nalu; Andreas Rengga; Wihelmina M.Y.Jaeng
Student Research Journal Vol. 1 No. 1 (2023): Februari : Student Research Journal
Publisher : Sekolah Tinggi Ilmu Administrasi (STIA) Yappi Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/sjryappi.v1i1.229

Abstract

Penelitian ini bertujuan untuk mengetahui faktor penyebab kredit macet dan untuk mengetahui pengendalian intern pemberian kredit di koperasi KSP Kopdit Pintu Air Cabang Koting sudah memenuhi unsur-unsur pengendalian intern menurut COSO. Data penelitian ini diperoleh melalui wawancara, observasi dan dokumenttasi Jenis penelitian ini adalah penelitian deskriptif kualitatif. Hasil penelitian menujukan bahwa 1.Faktor penyebab kredit macet pada KSP Kopdit Pintu Air Cabang Koting terdiri daari 2 faktor yaitu (a) Faktor Internal : sistem informasi dan pengawasan dalam mengajukan kredit tanpa adanya jaminan yang cukup. (b) Faktor Eksternal :penyalahgunaan kredit oleh anggota peminjam. 2. Tidak ada etikat baik dari pihak anggota peminjam sehingga menyebabakan tidal lancar pembayaran kredit. masih ada beberapa anggota peminjam yang bersifat seperti ini, melihat pembayaran awalnya baik-baik saja namun setelah bulan berikutnya tdak ada pembayaran selanjutnya sehingga terjadi kredit macet.
Analisis Rasio Keuangan Dalam Mengukur Kinerja Keuangan Studi Kasus Pada KSP Kopdit Pintu Air Cabang Kewapante Martha Renilda; Andreas Rengga; Kristiana Reinildis Aek
Jurnal CUAN Universitas Nusa Nipa Maumere Vol 1 No 2 (2023): Juni : Jurnal Kewirausahaan dan Manajemen Bisnis CUAN
Publisher : Program Studi Kewirausahaan Universitas Nusa Nipa Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59603/cuan.v1i2.27

Abstract

This research aimed to determine the financial performance of the Pintu Air Credit Union of Kewapante Branch assessed based on financial rations. The samples in this research were balance reports and remaining results reports of the Pintu Air Credit Union of Kewapante Branch for the 2017-2021 period. The type of data used was secondary data. Data collection through documentation and interviews. The analysis technique used was the ratio of liquidity, solvency, profitability, and activity based on the Regulation of the Minister of Cooperatives and SMEs of the Republick of Indonesia Number 06/per/M.KUKM/V/2006 concerning guidelines for evaluating cooperatives with achievements or award cooperatives. The results revealed that the financial performance of Pintu Air Credit Union of Kewapante Branch for the 2017-2021 period as a whole had an average performance that was rated D “Not Good”. Meanwhile in each of the 5 years ratio, liquidity was in the category of unfavorable, solvency, and profitability were in the category of good enough, while activity was in the category of very good.
Analisis Rasio Keuangan Mengunakan Rasio Likuiditas, Profitabilitas Dan Solvabilitas Untuk Menilai Kinerja Keuangan Pada KSP Kopdit Obor Mas Maria Selviana Runu; Andreas Rengga; Konstantinus Pati Sanga
Jurnal CUAN Universitas Nusa Nipa Maumere Vol 1 No 3 (2023): September : Jurnal Kewirausahaan dan Manajemen Bisnis CUAN
Publisher : Program Studi Kewirausahaan Universitas Nusa Nipa Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59603/cuan.v1i3.41

Abstract

The background of this research was conducted to determine the financial performance of Obor Mas Credit Union by using Liquidity Ratio, Profitability Ratio, and Solvency Ratio by analyzing its financial statements. The populations in this research were yhe financial statements of Obor Mas Credit Union, while the sample in this research was the financial statements of Obor Mas Credit Union in 2018-2022. This research was categorized as quantitative research using a descriptive study. The result showed that based on the level of liquidity ratios as measured by the current ratio, quick ratio, and cash ratio in 2018-2019, overall was good because the result were above the average performance standars set by the credit union, namely the current ratio of 232.80% ≥125, cash ratio of 28.87% ≥ 20%, and quick ratio of 232.63% ≥ 90. The profitability ratio in 2018-2019 overall was not good (problematic) because the average was less than the performance standards set by the credit union, namely return on equity 1.74% < 5 and return on asset 0.46% < 3. The solvency ratio, as measured by the total debt to own capital in 2018-2022 was good because the average was above the performance standars set by the credit union, namely 280.10%. The total debt ratio to total assets in 2018 was good because the average was above the performance standars set by the credit union, namely 73.54%.
Pengaruh Kualitas Produk dan Kualitas Pelayanan terhadap Kepuasan Pelanggan di Dealer Daihatsu Maumere Petrus Carolus Tari Sedo; Andreas Rengga; Nunsio H. Meylano
Jurnal CUAN Universitas Nusa Nipa Maumere Vol 2 No 3 (2024): September: Jurnal Kewirausahaan dan Manajemen Bisnis CUAN
Publisher : Program Studi Kewirausahaan Universitas Nusa Nipa Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59603/cuan.v2i3.65

Abstract

This study aimed to analyze the effect of product quality and service quality on customer satisfaction. The objectives of this study include an overview of product quality,service quality, and customer satisfaction at Daihatsu Maumere dealership, as well as identifying the effect of product quality on customer satisfaction and to determine the effect of service quality on customer satisfaction, and the simultaneous effect of product quality and service quality on customer satisfaction at Daihatsu Maumere dealership.This research employed quantitative research where the data used in the research was primary data obtained directly in the field through interviews or questionnaires.The analysis method used was multiple linear regression analysis that aimed to test the relationship between product quality and service quality on customer satisfaction. The results showed that product quality had an impact on customer satisfaction. Service quality had a significant impact on customer satisfaction. In addition, the simultaneous analysis showed that product quality and service quality had a simultaneous effect on customer satisfaction.
Kinerja Pegawai Pada Kantor Badan Pendapatan Daerah Kabupaten Sikka Serafia Ohin Niron; Andreas Rengga; Yustina Olivia Da Silva
Jurnal CUAN Universitas Nusa Nipa Maumere Vol 2 No 3 (2024): September: Jurnal Kewirausahaan dan Manajemen Bisnis CUAN
Publisher : Program Studi Kewirausahaan Universitas Nusa Nipa Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59603/cuan.v2i3.86

Abstract

This research was grounded on the issue of the problem of employee performance at the Sikka Regency Regional Revenue Agency Office from the aspect of Work Supervision and Coordination. This research aimed : (1) determine the description of Employee Performance, Work Supervision, and Coordination (2) analyze the effect of Work Supervision and Coordinating on Employee Performance both partially and simultaneously.The population in this research was 50 employees of the Sikka Regency Regional Revenue Agency Affice. Using the slovin formula, the sample in this research was 50 employees. Data were collected through questionnaires and analyzed using descriptive methods and inferential statistics, namely multiple linear regression. Hypothesis testing was carried out through the F-test and T-test. The results of the descriptive analysis showed that the Employee Performance variable was in the good criteria, the Work Supervision variable was in the good criteria, and the Coordination variable was in the very good criteria. The statistical results of the t-test show that partially the Work Supervision variable has a positive and significant effect on Employee Performance. Furthermore, the Coordination variable has a positive and significant effect on Employee Performance. The statistical results of the F-test showed that the Work Supervision and Coordination variables had a significant effect on Employee Performance simultaneously. The results of the determination analysis show that the two independent variables in this research can explain the fluctuation of Employee Performance at the Sikka Regency Regional Revenue Agency Office by 0,404%.
Analisis Efektivitas Pemungutan Pajak Bumi Dan Bangunan (PBB) Dan Kontribusinya Pada Pendapatan Daerah Kabupaten Sikka Tahun 2018-2023 Maria Susanti; Andreas Rengga; Petrus Dasilva
Jurnal CUAN Universitas Nusa Nipa Maumere Vol 3 No 1 (2025): Jurnal Kewirausahaan dan Manajemen Bisnis CUAN
Publisher : Program Studi Kewirausahaan Universitas Nusa Nipa Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aimed to determine the (1) effectiveness of Land and Building Tax (PBB) collection and (2) its contribution to Local Revenue (PAD) of Sikka Regency. The approach used in this research was descriptive quantitative. Data collection techniques included observation, interviews, documentation, library research, and internet-based research. The study was conducted at the Regional Revenue Agency of Sikka Regency. The research results indicated that, overall, the effectiveness of Land and Building Tax (PBB) collection was considered moderately effective, with an average percentage of 85.99%. However, the contribution of the Land and Building Tax to Local Revenue (PAD) was assessed as very low, with a percentage of 4.17%.
STRATEGI BADAN PENDAPATAN DAERAH(BAPENDA) DALAM MENINGKATKAN PENDAPATAN ASLI DAERAH (PAD) MELALUI PEMBAYARAN PAJAK HOTEL DI KABUPATEN SIKKA Erna Sari; Andreas Rengga; Kristina Reinildis Aek
Dharma Ekonomi Vol. 32 No. 1 (2025): DHARMA EKONOMI
Publisher : sekolah Tinggi Ilmu Ekonomi Dharmaputra Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59725/de.v32i1.186

Abstract

The Sikka Regency Regional Revenue Agency (Bapenda) has a strategic role in managing Regional Original Income (PAD), which includes various types of regional taxes, one of which is hotel tax. Hotel tax makes a significant contribution to increasing PAD, but there are various challenges in collecting it, such as erratic income fluctuations and inaccuracies in tax reporting by taxpayers. This research aims to analyze the strategies implemented by the Sikka Regency Bapenda in increasing hotel tax payments and identify the obstacles faced in implementing the self-assessment system. The research method used is qualitative with data collection techniques through interviews, observation and documentation studies. The research results show that Bapenda has implemented various strategic steps, such as socializing taxes to the public, carrying out sampling tests to ensure taxpayer compliance, installing online transaction recording devices (M-Pos), and implementing a QRIS-based tax payment system to make transactions easier. Apart from that, Bapenda also establishes partnerships with related agencies, such as Bank NTT, Bank BNI, Civil Service Police Unit (POLPP), and the Prosecutor's Office, to strengthen supervision and enforcement of tax laws. Even though these efforts have shown positive results, the main challenge remains the low level of awareness and honesty of taxpayers in reporting, which requires more intensive supervision and ongoing education.
Analisis Perputaran Modal Kerja Dalam Meningkatkan Profitabilitas Pada PT Unilever Indonesia Tbk Yang Terdaftar Di Bursa Efek Indonesia (BEI) Felixia Yuriska; Andreas Rengga; Walter Obon
Jurnal Projemen UNIPA Vol. 10 No. 4 (2023): December : Jurnal Projemen UNIPA
Publisher : Universitas Nusa Nipa Maumere

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

PT Unilever Indonesia Tbk bergerak dalam bidang manufaktur, pemasaran dan distribusi barang konsumsi. Tujuan dari penelitian ini adalah untuk mengetahui bagaimana perputaran modal kerja dalam meningkatkan profitabilitas pada PT. Unilever Indonesia. Metode penelitian ini merupakan jenis penelitian kualitatif dengan menggunakan pendekatan deskriptif kuantitatif, dan variabel digunakan adalah perputaran modal kerja dan profitabilitas dengan sumber data penelitan yaitu berupa data sekunder. Penulis menggunakan teknik pengumpulan data, yaitu studi dokumentasi. yaitu mengumpulkan data dengan cara pengumpulan informasi yang bersumber dari laporan keuangan tahun 2018-2022 pada PT. Unilever Indonesia. Berdasarkan hasil penelitian yang telah dilakukan maka dapat diambil kesimpulan bahwa perputaran modal kerja PT Unilever Indonesia Tbk dari tahun 2018-2022 mengalami fluktuasi. Kenaikan ini disebabkan oleh naiknya jumlah penjualan/pendapatan perusahaan yang diikuti dengan menurunnya jumlah modal kerja (total aktiva lancar) perusahaan. Profitabilitas khususnya gross profit margin, return on equity mengalami fluktuasi dan net profit margin, return on asset mengalami penurunan. Dari hasil rata-rata rasio yang di peroleh (GPM), (ROA), dan (ROE) PT Unilever Indonesia Tbk dari tahun 2018-2022 berada di atas rata-rata industri, untuk rasio (NPM) yang diperoleh masih berada di bawah rata-rata standar industri namun mendekati hasil rata-rata standar industri. Dari hasil ini menunjukan bahwa perusahaan sudah efektif dalam meningkatkan profitabilitas.
Analisis Penilaian Kinerja Keuangan Pada Perusahaan Daerah Air Minum Wair Pu’an Kabupaten Sikka Menurut Surat Keputusan Menteri Dalam Negeri Nomor 47 Tahun 1999 Magdalena; Andreas Rengga; Cicilia Ayu Wulandari Nuwa
Jurnal Projemen UNIPA Vol. 10 No. 4 (2023): December : Jurnal Projemen UNIPA
Publisher : Universitas Nusa Nipa Maumere

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Latar belakang penelitian ini adalah Perusahaan Daerah Air Minum (PDAM) yang bergerak dalam distribusi air bersih bagi masyarakat. Perusahaan Daerah Air Minum (PDAM) adalah salah satu Badan Usaha Milik Daerah (BUMD). Penelitian ini bertujuan untuk menganalisi penilaian kinerja keuangan pada Perusahaan Daerah Air Minum (PDAM) Wair Pu’an Kabupaten Sikka menurut keputusan menteri dalam negeri nomor 47 tahun 1999 periode tahun 2017-2021. Metode yang digunakan dalam penelitian ini adalah pendekatan deskriptif kuantitatif dengan pendekatan analisis rasio keuangan menggunakan 10 indikaror menurut surat keputusan menteri dalam negeri nomor 47 tahun 1999. Dari hasil perhitungan rasio keuangan Perusahaan Daerah Air Minum (PDAM) Wair Pu’an Kabupaten Sikka periode 2017-2021 bahwa dari 10 (sepuluh) hasil perhitungan rasio dari tahun 2017-2020 adalah cukup, Sedangkan hasil perhitungan rasio dari tahun 2021 adalah kurang, hal ini disebabkan karena pendapatan tahun 2021 menurun sedangkan beban usaha meningkat. Kriteria dengan nilai tertinggi adalah 29 terdapat ditahun 2017 sedangkan di tahun 2018-2021 nilai kinerja keuangan berkisar antara 26,27, dan 28.
Co-Authors . Musdalifa Aemelia Antonetha Bira Agnes Evifania Ananias Luis Ga’a Anjelita Liana Risnasari Arsita Tia Muli Aventhi Anitha Nalu Balsano Amryanto Bhoka Beatriks Reo Weluk Cicilia Ayu Wulandari Nuwa Clarita Oktavia Dionisius Duli Riang Petung Elisabet Luju Elisabeth Luju Elisabeth Nona Leni Erna Sari Felixia Yuriska Ferdinanda Camelia Grasiana Imu Setu Hiasinta Claurita Insani Indawati Pratiwi Katharina Yuneti Klaudia Fernanda Konstantinus Pati Sanga Kristiana Reinildis Aek Kristina Aprilia Wikan Kristina Ina Barek Kristina Reinildis Aek Kristina Yulliastri Manona Lusia Nona Ichang Magdalena Magdalena Femilia Nean Magdalena Silawati Samosir Margaretha Yulianti Maria Enyelistike Sado Maria Ernestina C. C. Emma Lengary Maria Ernista Sika Maria Faustina Nona Maria Florensa Maria Martha Maria Nona Dince Maria Rosafina More Maria Selviana Runu Maria Silvana Mariabel Carcia MARIA SUSANTI Maria Yasinta Eka Maria Yustina Bada Marselina Afrila Wio Martha Renilda Martina Owa Mathilda, Agustina Nona Matilda Arnista Ja’o Nunsio H. Meylano Paulus Juru Petrus Carolus Tari Sedo Petrus Dasilva Serafia Ohin Niron Siktania Maria Dilliana Sisilia Anggreachi Teras Solly Aryza Theresia Ana Noni Theresia Cindilia Rero Viktor Eko Transilvanus Violita Magdalena Sing Walter Obon Wihelmina M.Y.Jaeng Wihelmina Maryeta Yulia Jaeng Wihelmina Maryetha Yulia Jaeng Wilhelmina Mitan Yohanes Frederik Gesi Kedang Yosef Tonce Yoseph Darius Purnama Rangga Yunita Tresia Noa Lenggu Yustina Olivia Da Silva Yuvita Arianti Doing