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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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Peran BAPELITBANG dalam Upaya Meningkatkan Potensi Penerimaan Retribusi Pasar Sebagai Sumber Pendapatan Asli Daerah (PAD) Di Kabupaten Sikka Kristina Aprilia Wikan; Andreas Rengga; Yosef Tonce
Jurnal Projemen UNIPA Vol. 10 No. 4 (2023): December : Jurnal Projemen UNIPA
Publisher : Universitas Nusa Nipa Maumere

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Abstract

Pendapatan Asli daerah (PAD) merupakan penerimaan dari pungutan pajak, retribusi, pengelolaan kekayaan daerah yang dipisahkan dan pendapatan lain-lain. Retribusi Daerah merupakan salah satu sumber pembiayaan pembangunan daerah yang diandalkan guna mendukung pelaksanaan otonomi daerah. Salah satu jenis retribusi daerah yang dipungut oleh pemerintah Kabupaten Sikka adalah retribusi pelayanan pasar. Penelitian ini bertujuan untuk mengetahui Peran BAPELITBANG dalam Upaya Meningkatkan Potensi Penerimaan Retribusi Pasar Sebagai Sumber Pendapatan Asli Daerah (PAD) Di Kabupaten Sikka. Penelitian ini menggunakan metode kualitatif deskriptif untuk mengetahui dan menggambarkan potensi penerimaan retribusi pelayanan pasar di Kabupaten Sikka. Hasil penelitian ini menunjukan bahwa potensi penerimaan retribusi pasar pada tahun 2017-2021 mengalami penurunan dan belum mencapai target yang telah ditetapkan. Hal tersebut disebabkan pengelolaan Pasar Kabupaten Sikka belum dilakukan secara optimal, baik dalam hal pemungutan retribusi, pengawasan pelaksanaan pemungutan, pengelolaan pasar, perkiraan potensi pasar maupun upaya pemerintah dalam menarik perhatian masyarakat sehingga pasar tersebut belum bisa dikatakan baik dan terintegrasi.
Analisis Kinerja Keuangan Pemerintah Daerah Pada Dinas Perumahan Dan Kawasan Permukiman Dan Pertanahan Kabupaten Sikka Elisabeth Nona Leni; Andreas Rengga; Magdalena Silawati Samosir
Jurnal Projemen UNIPA Vol. 10 No. 4 (2023): December : Jurnal Projemen UNIPA
Publisher : Universitas Nusa Nipa Maumere

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Abstract

Penelitian ini bertujuan untuk mengetahui tingkat efisiensi dan tingkat efektivitas pengelolaan keuangan daerah pada Dinas Perumahan dan Kawasan Permukiman dan Pertanahan Kabupaten Sikka yang beralamat di Jl. Gajah Mada, Kecamatan Alok, Kabupaten Sikka, Nusa Tenggara Timur. Analisis dilakukan dengan menghitung tingkat efisiensi dan tingkat efektivitas keuangan daerah. Data yang digunakan yaitu Laporan Realisasi Anggaran Pendapatan dan Belanja Daerah pada Dinas Perumahan dan Kawasan Permukiman dan Pertanahan Kabupaten Sikka Periode 2018-2022.Metode penelitian yang digunakan dalam penelitian ini adalah Deskriptif Kuantitatif. Populasi penelitian yaitu Anggaran Pendapatan dan Belanja Daerah tahun anggaran 2018-2022. Sampel yang digunakan penelitian ini adalah Laporan Realisasi Anggaran Pendapatan dan Belanja Daerah periode 2018-2022.Hasil penelitian menunjukan bahwa tingkat efisiensi pengelolaan keuangan daerah pada Dinas Perumahan dan Kawasan Permukiman dan Pertanahan Kabupaten Sikka tahun 2018-2022 tergolong cukup efisien dengan rata-rata sebesar 82,15% ini menunjukan bahwa sistem pengelolaan keuangan daerah dalam anggaran belanja langsung belum mendekati target yang optimal. Sedangkan tingkat efektivitas Pengelolaan keuangan daerah pada Dinas Perumahan dan Kawasan Permukiman dan Pertanahan Kabupaten Sikka tahun 2018-2022 tergolong efektif dengan rata-rata sebesar 92,26% hal ini menunjukan bahwa tercapainya program dengan target yang sudah ditetapkan.
Pengaruh Rasio Keuangan Dalam Memprediksi Pertumbuhan Laba Pada Perusahaan Kosmetik Yang Terdaftar Di Bursa Efek Indonesia (Bei) Periode 2017-2021 Maria Rosafina More; Andreas Rengga; Paulus Juru
Jurnal Projemen UNIPA Vol. 10 No. 4 (2023): December : Jurnal Projemen UNIPA
Publisher : Universitas Nusa Nipa Maumere

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Penelitian ini bertujuan untuk: (1) mengetahui gambaran DER, CR dan ROA; (2) menganalisis pengaruh terhadap Pertumbuhan Laba baik secara parsial maupun secara simultan. Jenis penelitian yang digunakan adalah penelitian kuantitaif dengan pendekatan asosiatif. Populasi dalam penelitian ini adalah Perusahaan Kosmetik yang terdaftar di Bursa Efek Indonesia. Sampel yang digunakan adalah laporan keuangan perusahaan kosmetik periode 2017-2021, dengan metode purposive sampling. Data dianalisis menggunakan metode deskriptif, statistik inferensial, regresi linear berganda. Pengujian hipotesis dilakukan melalui uji F dan Uji t. Hasil analisis deskriptif : 1) DER memperoleh rata-rata sebesar 98,05% dari total aktiva; 2) CR menunjukkan bahwa setiap Rp 1 kewajiban lancar dapat dipenuhi dengan Rp 4,96308 penjualan; 3) ROA menunjukkan bahwa setiap Rp 1 aset perusahaan dapat menghasilkan Rp 13,91178 penjualan. Hasil statistik uji t menunjukkan bahwa secara parsial Variabel DER tidak berpengaruh secara tidak signifikan terhadap variabel pertumbuhan laba, variabel CR tidak berpengaruh secara tidak signifikan terhadap Pertumbuhan laba, selanjutnya ROA berpengaruh secara tidak signifikan terhadap pertumbuhan laba. Hasil statistik uji F menunjukkan bahwa secara simultan semua variabel bebas berpengaruh signifikan terhadap Pertumbuhan laba. Hasil analisis determinasi ketiga variabel bebas menjelaskan terhadap variasi naik turunnya pertumbuhan laba perusahaan kosmetik sebesar 11,7%.
Analisis Modal Kerja Dengan Menggunakan Konsep Modal Kerja Kualitatif Pada Koperasi Pegawai Negeri Bhakti Husada Maumere Kristina Ina Barek; Andreas Rengga; Cicilia Ayu Wulandari Nuwa
Jurnal Projemen UNIPA Vol. 10 No. 4 (2023): December : Jurnal Projemen UNIPA
Publisher : Universitas Nusa Nipa Maumere

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Latar belakang penelitian ini adalah Modal Kerja KPN Bhakti Husada Dengan Mengunakan Konsep kualitataif di lihat bahwa modal kerja KPN Bhakti Husada mengalami peningkatan setiap tahun . Penelitian ini bertujuan 1). Untuk mengetahui rasio lancar pada KPN Bhakti Husada Maumere 2). Untuk mengetahui perputaran modal kerja pada KPN Bhakti Husada Maumere. Metode penelitian yang digunakan adalah metode kuantitatif. Populasi penelitian ini adalah data laporan neraca dan laporan laba rugi pada Koperasi Pegawai Negeri Bhakti Husada Maumere.Sampel penelitian ini adalah data laporan neraca dan laporan laba rugi pada Koperasi Pegawai Negeri Bhakti Husada Maumere. Hasil penelitian ini menunjukan besar rata-rata rasio lancar adalah 400,27%, 175% - 200 % dengan kategori sangat efisien, hal ini menunjukan bahwa modal kerja di lihat dari rasio lancar sangat efisien. Hasil perhitungan menunjukan bahwa perhitungan rasio lancar setiap tahun mengalami penurunan dapat dilihat dari hasil perhitungannya yang setiap tahun mengalami perubahan. Penelitian menunjukan besar rata-rata dari perputaran modal kerja adalah 0,21%,1 Kali – 0 Kali dengan kategori cukup efisien. Hasil perhitungan perputaran modal kerja setiap tahun mengalami fluktuasi dapat dilihat dari hasil perhitungan yang setiap tahun mengalami perubahan.
Analisis Rasio Keuangan untuk Menilai Kinerja Keuangan pada Credit Union Bahtera Sejahtera Maumere Maria Ernista Sika; Andreas Rengga; Elisabet Luju
Prosiding Seminar Nasional Ilmu Manajemen Kewirausahaan dan Bisnis Vol. 1 No. 2 (2024): Desember : Prosiding Seminar Nasional Ilmu Manajemen Kewirausahaan dan Bisnis
Publisher : Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/prosemnasimkb.v1i2.146

Abstract

The background of this research was the importance of assesing the financial performance of cooeratives as an evaluation for the company’s future development. This research aimed to determine the condition of the financial performance pf the Bahtera Sejahtera Credit Union based on the indicators of Liquidity Ratio, Solvency Ratio, and Profitability Ratio. The populatiom and samples in this research were the data from the financial statements of the Bahtera Sejahtera Credit Union from 2017-2021. The research type was descriptive with a quantitative approach. The findings showed that the financial performance of the Bahtera Sejahtera Maumere Credit Union in 2017-2021 according to the Regulation of the Minister of Cooperatives and Small and Medium Enterprises of the Republic of Indonesia No.06/per/M.KUKM/V/2006 for the Liquidity Ratio (Current Ratio) was at bad criteria with an average yield of 121.00% based on the the standards set, namely <125%->135%. The Solvency Ratio (Total Debt To Total Assets) was in the unfavorable criteria with an average value of 76.37% based on the established standard of 60%-80%, and (Total Debt To Equity) was in the bad criteria with results the average was 328.03% based on the established standard of >200%, while the profitability ratio (Return On Assets) is in the unfavorable criteria with an average value of 1.20% based on established standard of 1%-3%, and (Return On Equity) were in the unfavorable criteria with an average value of 5.24% based on established standard of 3%-<9%.
Analisis Kinerja Keuangan pada PT. Gudang Garam Tbk yang Terdaftar di Bursa Efek Indonesia Periode 2012-2021 Maria Martha; Andreas Rengga; Margaretha Yulianti
Prosiding Seminar Nasional Ilmu Manajemen Kewirausahaan dan Bisnis Vol. 1 No. 2 (2024): Desember : Prosiding Seminar Nasional Ilmu Manajemen Kewirausahaan dan Bisnis
Publisher : Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/prosemnasimkb.v1i2.148

Abstract

This research aims to assess the financial performance of PT. Gudang Garam Tbk by using financial ratio analysis. The population of this study is the financial statements of PT. Gudang Garam Tbk for the years 2012 to 2021, while the sample is the balance sheet and profit and loss report for the 2012-2021 period. Data was collected using documentation techniques, and analyzed using financial ratio analysis, namely liquidity ratios (CR, QR, CAR), solvency ratio (DAR, DER), profitability ratios (NPM, ROA,ROE), and activity ratios (RTO, TATO). Findings of the study indicated that PT. Gudang Garam Tbk’s financial performance was generally poor. This is examined: 1). Each indicator’s findings are show in the liquidity ratio; the current ratio falls into the “good” category, while the quick ratio and the cash ratio fall into the “bad” category. 2). The ratio of assets to debt and the equity to debt are in the unfavorable group, according to the solvance ratio, which displays the outcomes of each indicator. 3). The profitability ratio displays the outcomes of each adverse indicator, including the net profit margin ratio, return on assets ratio, and return on equity ratio. 4). The acivity ratio show the results of each indicator, the accounts receivable turnover ratio is in the good category and the assets turnover ratio is in the bad category.
Analisis Kinerja Keuangan Daerah Pada Pemerintah Daerah Kabupaten Sikka Tahun Anggaran 2019 – 2023 Yohanes Frederik Gesi Kedang; Andreas Rengga; Konstantinus Pati Sanga
Nian Tana Sikka : Jurnal ilmiah Mahasiswa Vol. 3 No. 5 (2025): September : Nian Tana Sikka : Jurnal ilmiah Mahasiswa
Publisher : Fakultas Ekonomi & Bisnis, Universitas Nusa Nipa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59603/niantanasikka.v3i5.1058

Abstract

The research aim was to examine the regional financial performance of the Local Government of Sikka Regency. This research employed a descriptive quantitative method. The population of this study consisted of Budget Realization Reports (APBD) of the Local Government of Sikka Regency, with the sample covering five fiscal years from 2019 to 2023. Data were collected through documentation. The financial performance of the Local Government of Sikka Regency, as measured by the independence ratio, was categorized as very low with an instructive relationship pattern, where the role of the central government was more dominant than the independence of the local government. The effectiveness of the regional financial performance of Sikka Regency in 2019 – 2023 had an average of 85,90%, which fell into the less effective category. The allocation of funds in Sikka Regency was still unbalanced, as most of the APBD was allocated to operational expenditures with an average of 68,48%, while capital expenditures accounted for only an average of 13,4%. The revenue growth of the Sikka Regency Government from 2019 to 2023 tended to fluctuate, which occurred due to the suboptimal revenue received by the local government
PENGARUH GAYA HIDUP DAN PERSEPSI RISIKO TERHADAP KEPUTUSAN INVESTASI (Studi Empiris pada Fakultas Ekonomi dan Bisnis Universitas Nusa Nipa) Aemelia Antonetha Bira; Andreas Rengga; Yoseph Darius Purnama Rangga
Jurnal Projemen UNIPA Vol. 12 No. 3 (2025): September : Jurnal Projemen UNIPA
Publisher : Universitas Nusa Nipa Maumere

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Abstract

This study aimed to examine and analyze the influence of lifestyle on investment decisions, the influence of risk perception on investment decisions, as well as the influence of lifestyle and risk perception simultaneously on investment decisions among lecturers of the Faculty of Economics and Business, Nusa Nipa University. The research method employed was quantitative associative with a survey approach. Data were collected through questionnaires distributed to 55 lecturers as respondents. The independent variables in this study were lifestyle (X1) and risk perception (X), while the dependent variable was investment decision (Y). Data analysis used multiple lincar regression with the assistance of SPSS version 23. The results showed that: (1) Lifestyle had a positive and significant effect on investment decisions with a regression coefficient of 1.428 and a significance value of 0.000; (2) Risk perception also had a positive and significant effect on investment decisions with a regression coefficient of 0.199 and a significance value of 0.000; (3) Simultaneously, lifestyle and risk perception had a significant effect on investment decisions with an F-count value of 177.338 and a significance value of 0.000. The coefficient of determination (R) of 0.872 indicated that 87.2% of the variation in investment decisions could be explained by lifestyle and risk perception, while the remaining 12.8% was influenced by other factors beyond this study
PENGARUH FINANCIAL LITERACY, PENGETAHUAN LAPORAN KEUANGAN DAN PENDAPATAN TERHADAP PERILAKU PENGELOLAAN KEUANGAN PELAKU UMKM DI KECAMATAN MAUROLE KABUPATEN ENDE Ferdinanda Camelia; Andreas Rengga; Katharina Yuneti
Jurnal Projemen UNIPA Vol. 12 No. 3 (2025): September : Jurnal Projemen UNIPA
Publisher : Universitas Nusa Nipa Maumere

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Abstract

This study aims to examine the influence of financial literacy, financial reporting knowledge, and income on the financial management behavior of MSMEs in Maurole District, Ende Regency. This study uses a causal quantitative approach with an associative research type. This study used a sample of 75 MSMEs in Maurole District who met the specified criteria. The data used are primary data obtained directly from respondents, namely Micro, Small, and Medium Enterprises (MSMEs), through the distribution of questionnaires that have been compiled based on research variable indicators. The analytical method used includes multiple linear regression analysis. The results of the analysis show that financial literacy has a significant effect on financial management behavior. In addition, financial reporting knowledge has a significant effect on financial management behavior. And income also has a significant effect on financial management behavior. In addition, Financial Literacy (X1), Financial Reporting Knowledge (X2), and Income (X3) together have a significant influence simultaneously on the financial management behavior of MSMEs (Y). Therefore, increasing financial literacy and knowledge must be accompanied by a good income management strategy. This is crucial to separate business finances from personal finances and to ensure greater focus on supporting business sustainability.
The Influence of Working Capital on Remaining Business Results at the CU Bahtera Sejahtera Savings and Loan Cooperative Grasiana Imu Setu; Andreas Rengga; Cicilia Ayu Wulandari Nuwa
Proceeding of the International Conference on Management, Entrepreneurship, and Business Vol. 1 No. 2 (2024): December : Proceeding of the International Conference on Management, Entreprene
Publisher : Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/icmeb.v1i2.143

Abstract

This research aims to determine the effect of Working Capital on Remaining Business Results . The data for this research is data in the form of financial reports from 2016 - 2021 obtained from the CU Bahtera Sejahtera Savings and Loans Cooperative. The research method used is a quantitative descriptive method. The data collection techniques used were interviews and documentation while the analysis used was the Normality Test, Simple Linear Regression analysis, Hypothesis Testing (t test) and analysis of the coefficient of determination. The tool used is SPSS V.20 For Windows. The statistical results of the t test show that the working capital variable has no effect on the remaining business results variable. Thus, the results of this research reject that Working Capital has an influence on the Remaining Business Results of the CU Bhatera Sejahtera Savings and Loans Cooperative. The working capital owned by the cooperative is quite large, but the amount of working capital is not necessarily able to increase the remaining business results. 1.2%. This shows that the remaining business results can be explained by working capital of 1.2%, while the remaining 98.8% is influenced by other factors not analyzed in this research.
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