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All Journal Gemilang: Jurnal Manajemen dan Akuntansi 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 Pengelolaan Persediaan Barang dalam Meningkatkan Efisiensi Keuangan di CV Sumber Jaya Putra Perkara Maria Faustina Nona; Andreas Rengga; Elisabeth Luju
Lokawati : Jurnal Penelitian Manajemen dan Inovasi Riset Vol. 3 No. 6 (2025): November : Lokawati : Jurnal Penelitian Manajemen dan Inovasi Riset
Publisher : Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/lokawati.v3i6.2307

Abstract

This study aims to analyze the role of inventory management in improving financial efficiency at CV. Sumber Jaya Putra Perkasa. The main problems faced by the company are manual inventory management, technological limitations, dependence on certain suppliers, and suboptimal demand planning, which affect distribution effectiveness and financial efficiency. This study uses a quantitative descriptive approach with data collection techniques through interviews, observation, and documentation. The analysis was conducted on the stock management process, inventory turnover, and its impact on storage costs and operational efficiency. The results show that good inventory management contributes significantly to increased financial efficiency. With proper stock planning, companies can minimize the risk of excess and shortage of goods, reduce storage costs (holding costs), and increase inventory turnover so that working capital can circulate more quickly. However, the inventory management system currently used by CV. Sumber Jaya Putra Perkasa still has limitations, especially in terms of digitization and information integration. This study recommends the implementation of a technology-based inventory management system, a multi-supplier strategy, and the application of demand forecasting methods to improve stock planning accuracy. With this strategy, it is hoped that the company can achieve more optimal financial efficiency and strengthen its competitiveness in the distribution industry.
Pengaruh Etika Kerja Dan Konflik Kerja Terhadap Kinerja Pegawai Perumda Air Minum Wair Pu’an Kabupaten Sikka Agnes Evifania; Andreas Rengga; Yustina Olivia Da Silva
Jurnal Ekonomi, Manajemen Pariwisata dan Perhotelan Vol. 2 No. 3 (2023): September : Jurnal Ekonomi, Manajemen Pariwisata Dan Perhotelan
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jempper.v2i3.2116

Abstract

This study aimed to:(1) find out the a description of employee performance, work ethics, and work conflicts;(2) analyze the influence of work ethics and work conflicts on employee performance either partially or simultaneously. The research population was the employees of Wair Pu'an Regional Water Supply Company of Sikka Regency as many as 50 people. Due to limited population, this study was conducted by census or saturated sampling. Data were collected through questionnaires and analyzed using descriptive methods and inferential statistics i.e. multiple linear regression. Hypothesis testing was done through t-test and F-test. The results of the descriptive analysis showed that the employee performance variable was categorized as good,and work ethics and work conflicts were categorized as very good.The statistical results of the t-test showed that the variables of work ethics and work conflicts had a positive and significant influence on employee performance.The statistical results of the F test indicated that the variables of work ethics and work conflicts had a significant influence on employee performance simultaneously. The result of the determination analysis revealed that the two independent variables in this study were able to explain the fluctuation of employee Performance in Wair Pu’an Regional Water Supply Company of sikka Regency by 36,3%.
Analisis Struktur Modal Terhadap Profitabilitas Pada Perusahaan Sub Sektor Semen Yang Terdaftar Di Bursa Efek Indonesia Periode 2013-2022 Yuvita Arianti Doing; Andreas Rengga; Konstantinus Pati Sanga
Jurnal Ekonomi, Manajemen Pariwisata dan Perhotelan Vol. 2 No. 3 (2023): September : Jurnal Ekonomi, Manajemen Pariwisata Dan Perhotelan
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jempper.v2i3.2125

Abstract

This research animed to: (1) determine the description of Profitability aand Capital Structure, (2) analyze the effect of Capital Structure on Profitability either partially or simultaneously. The type of research used was quantitative research with an associative approach. The research population was the Cement Sub Sector companies listed on the Indonesia Stock Exchange. The sample used were the financial statements of Cement Sub Sector companies for the period 2013-2022, using a purposive sampling method. Data were analyzed using multiple linear regression analysis, descriptive methods and inferential statistics. Hypothesis testing was done through the t test and F test. The descriptive analysis revealed that : 1) ROE earns an average of 9,9363% of total capital, 2) DAR shows that every Rp. 1 liability can be fulfilled with Rp. 34,5820 total assets, 3) DER shows that every Rp. 1 liability can be fulfilled with Rp. 73,4167 total equity. The results of the t test statistic showed that partially, the DAR variable had a negative and significant effect on ROE, then the DER variable had a positive and significant effect on ROE. The results of the F test statistic showed that simultaneously, all independent variables had a significant effect on ROE. The determination analysis revealed that the two independent variables were able to explain the variation in ROE of Cement Sub Sector companies of 59,6%.
Pengaruh Kompetensi Sumber Daya Manusia Dan Motivasi Kerja Terhadap Efektivitas Kerja Pegawai Pada Dinas Kearsipan Dan Perpustakaan Kabupaten Sikka Maria Petronela Daro Pera; Andreas Rengga; Yustina Olivia da Silva
Jurnal Projemen UNIPA Vol 12 No 2 (2025): Mei: Jurnal Projemen UNIPA
Publisher : Universitas Nusa Nipa Maumere

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Abstract

Penelitian ini bertujuan untuk: (1) mengetahui gambaran Efektivitas kerja pegawai, Kompetensi SDM, dan Motivasi kerja; (2) menganalisis pengaruh Kompetensi SDM dan Motivasi kerja terhadap efektivitas kerja pegawai baik secara parsial maupun secara simultan. Populasi dalam penelitian ini adalah Pegawai Kantor Dinas Kearsipan dan Perpustakaan Kabupaten Sikka, berjumlah 30 orang. Karena populasinya terbatas, maka penelitian ini dilakukan secara sensus atau sampling jenuh. Data dikumpulkan melalui quisioner dan dianalisis menggunakan metode deskriptif dan statistik inferensial yaitu regresi linier berganda. Pengujian hipotesis dilakukan melalui uji F dan Uji t. Hasil analisis deskriptif menunjukan bahwa variabel efektivitas kerja pegawai dan motivasi kerja dikategorikan baik sedangkan kompetensi SDM dikategorikan kurang baik. Hasil statistik uji t menunjukkan bahwa secara parsial variabel Kompetensi SDM dan Motivasi kerja berpengaruh positif dan signifikan terhadap Efektivitas kerja pegawai. Hasil statistik uji F menunjukkan bahwa secara simultan semua variabel bebas berpengaruh signifikan terhadap efektivitas kerja pegawai. Hasil analisis determinasi menujukan kedua variabel bebas dalam penelitian ini mampu menjelaskan terhadap variasi naik turunnya Efektivitas kerja pegawai Kantor Dinas Kearsipan dan Perpustakaan Kabupaten Sikka sebesar 74,80%.
EFEKTIVITAS PROSES DAN SISTEM PENGAJUAN KLAIM JAMINAN HARI TUA (JHT) BAGI PENERIMA UPAH (PU) PADA BPJS KETENAGAKERJAAN CABANG SIKKA MAUMERE Fransiskus Jetrison Renaldo Dura Fono; Andreas Rengga; Elisabet Luju
Jurnal Projemen UNIPA Vol 13 No 1 (2026): Januari: Jurnal Projemen UNIPA
Publisher : Universitas Nusa Nipa Maumere

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Abstract

The Old Age Security (JHT) program is a form of employment social protection that aims to ensure the continuity of workers’ welfare after they are no longer productive. The high volume of JHT claims, particularly for wage earners, requires an effective service process and system. This study aimed to analyze the effectiveness of the process and system for submitting JHT claims for wage earners at BPJS Ketenagakerjaan Sikka Maumere Branch, as well as to identify obstacles and improvement efforts undertaken. The research method used was descriptive qualitative, with data collection techniques through observation, documentation, and interviews during the internship period. The results of the study show that the JHT claim submission process has followed the applicable standard operating procedures (SOP), both through online services (Lapak Asik and the Jamsostek Mobile (JMO) application) and offline services. However, the effectiveness of the system still faces various obstacles, including discrepancies in participant data, limited digital literacy among participants, and technical constraints in the online system. Improvement efforts have been carried out through increased socialization, participant assistance, and optimization of digital systems. This study concludes that the effectiveness of the JHT claim process and system at BPJS Ketenagakerjaan Sikka Maumere Branch is fairly effective, but still requires continuous improvement to enhance service quality and participant satisfaction.
Penghapusan Kendaraan Dinas Rusak sebagai Solusi Mengurangi Biaya Pemeliharaan untuk Meningkatkan Efisiensi Pengelolaan BMD Pada Kantor BPKAD Kabupaten Sikka Maria Oktaviranti; Andreas Rengga; Kristiana Reinaldis Aek
Jurnal Projemen UNIPA Vol 13 No 1 (2026): Januari: Jurnal Projemen UNIPA
Publisher : Universitas Nusa Nipa Maumere

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Abstract

The management of Regional Government Assets is an imprortant aspect in supporting the effectiveness and efficiency of local government administration. One of the problems frequently faced by local governments is the high maintenance cost of official vehicles that are damaged or no longer fit for use, which leads to budget inefficiency and prevents effective asset management. This research used a qualitative research method, with data collection techniques consisting of interviews, observation, and documentation studies. The results of the research indicated that the disposal of damaged official vehicles was carried out through aucation and destruction mechanisms following the provisions of applicable laws and regulations. The disposal of official vehicles has been proven to reduce maintenance cost burdens and improve the efficiency of regional asset management. Therefore, the disposal of damaged offical vehicles constitutes a strategic solution for achieving efficient and accountable management of regional government assets.
PROFITABILITAS SEBAGAI DASAR PENILAIAN KINERJA KEUANGAN PADA KSP CREDIT UNION BAHTERA SEJAHTERA KEWAPANTE Lusia Trivania Pereira; Andreas Rengga; Imelda Virgula Wisang
Jurnal Projemen UNIPA Vol 13 No 1 (2026): Januari: Jurnal Projemen UNIPA
Publisher : Universitas Nusa Nipa Maumere

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Abstract

Savings and Loan Cooperatives (KSP) play a strategic role as microfinance institutions that promote members' financial welfare through savings and loan services based on trust and togetherness. This study aims to analyze profitability as the basis for financial performance assessment of KSP Credit Union Bahtera Sejahtera Kewapante during the 2023–2025 period. The analysis focuses on three main profitability ratios—Return on Equity (ROE), Profit Margin (PM), and Assets Turnover (AT)—along with interpretation of performance trends, causal factors of fluctuations, and their implications for the cooperative's operational sustainability. The research employs a descriptive quantitative approach with data collection techniques through direct observation, documentation of financial statements for the last three years, and financial ratio analysis. Results indicate a significant decline in profitability performance: ROE decreased from 2.01% (2023) to -0.91% (2024) and slightly improved to -0.25% (2025); Profit Margin fell from 13.81% to -7.75% and -2.24%; while Assets Turnover showed a downward trend from 0.049 times to 0.039 times in 2025. All ratios remain far below ideal standards (ROE ≥10%, PM ≥20%, AT ≥1 time), indicating inefficiency in capital management, insufficient income to cover operational expenses, and low asset productivity. These conditions are caused by declining business income, rising operational costs, and weakening member economic activity. The findings confirm the critical need for optimizing productive loan disbursement, enhancing operational cost efficiency, and increasing active member participation as essential strategies to restore profitability and ensure the long-term sustainability of the cooperative.
OPTIMALISASI PENERIMAAN PBB-P2 (PAJAK BUMI DAN BANGUNAN) MELALUI VERIFIKASI DAN VALIDASI DALAM MENINGKATKAN PAD (PENDAPATAN ASLI DAERAH) PADA BADAN PENDAPATAN DAERAH KABUPATEN SIKKA Maria Yuliana Mi; Andreas Rengga; Elisabet Luju
Jurnal Projemen UNIPA Vol 13 No 1 (2026): Januari: Jurnal Projemen UNIPA
Publisher : Universitas Nusa Nipa Maumere

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Abstract

Land and Building Tax for Rural and Urban Areas (PBB-P2) is one of the sources of Regional Original Revenue that has a strategic role in supporting regional development financing. However, the optimization of PBB-P2 revenue still faced various problems, especially related to the inaccuracy of tax object and subject data. This study aimed to analyze the optimization of PBB-P2 revenue through the implementation of verification and validation in increasing PAD at the regional Revenue Agency (BAPENDA) of Sikka Regency. The research method used was a qualitative approach with data collection techniques through interviews, observations, and documentation. The results showed that the implementation of verification and validation of PBB-P2 data was able to improve the accuracy of the tax database, refine the determination of the Tax Object Sales Value, and reduce data discrepancies between the system and field conditions. These efforts had a positive impact on increasing the realization of PBB-P2 revenue and its contribution to PAD of Sikka Regency. Nevertheless, the implementation of verification and validation still faced several obstacles, such as limited human resources, suboptimal utilization of information technology, and low awareness among some taxpayers. Therefore, strengthening the data collection system, increasing the capacity of apparatus, and enhancing inter-agency synergy were required to optimize PBB-P2 revenue sustainably.
EVALUASI SISTEM PEMOTONGAN GAJI DAN SAHAM DALAM PENGELOLAAN PINJAMAN ANGGOTA DI KOPERASI KARYAWAN “MAJU TERUS” SMKS YOHANES XXIII MAUMERE Maria Stefania Bunga; Andreas Rengga; Kristiana Reinaldis Aek
Jurnal Projemen UNIPA Vol 13 No 1 (2026): Januari: Jurnal Projemen UNIPA
Publisher : Universitas Nusa Nipa Maumere

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Abstract

Employee cooperatives play a strategic role as an economic buffer for teachers and school staff, particularly in providing access to safe, transparent, and equitable financial services. This study aims to evaluate the salary and share deduction system in managing member loans at the “Maju Terus” Employee Cooperative of SMKS Yohanes XXIII Maumere. The evaluation focuses on salary deduction procedures for active members, share deduction mechanisms for inactive members, handling of arrears, system effectiveness, obstacles encountered, causes of obstacles, and improvement efforts that have been made. The research method used is a descriptive qualitative approach with data collection techniques through observation, interviews, and documentation studies. The study results show that the salary and share deduction system has been implemented in a structured and effective manner, successfully maintaining the non-performing loan rate below 2% for the past three years, as well as supporting cash flow stability and increasing cooperative revenue. However, the implementation of this system still faces obstacles such as late payment of salary deductions by the school treasurer, insufficient shares of inactive members to cover arrears, a manual recording system, and minimal outreach to new members. Improvement efforts that have been made include monthly coordination meetings, intensive outreach, transparency through membership books, quarterly reporting, and the implementation of moral sanctions. These findings confirm that the salary and share deduction system is not only a loan security tool, but also a concrete manifestation of cooperative values: kinship, collective responsibility, and economic justice.
EVALUASI EFEKTIVITAS PENGELOLAAN DANA BANTUAN OPERASIONAL SEKOLAH (BOS) DI SMKS YOHANES XXIII MAUMERE Chrisantus Aderay Boruk; Andreas Rengga; Kristiana Reinaldis Aek
Jurnal Projemen UNIPA Vol 13 No 1 (2026): Januari: Jurnal Projemen UNIPA
Publisher : Universitas Nusa Nipa Maumere

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Abstract

This research aimed to evaluate the effectiveness of the management of School Operational Assistance Funds at SMKS Yohanes XXIII Maumere. The management of School Operational Assistance Funds is an important aspect in supporting the smooth implementation of the learning process and improving the quality of education. The research used a qualitative method with a descriptive approach. Data were collected through observation, interviews, and documentation. Data analysis was carried out through data reduction, data presentation, and conclusion drawing. The results indicated that the management of School Operational Assistance Funds at SMKS Yohanes XXIII Maumere has been implemented following the applicable technical guidelines and adheres to the principles of transparency, accountability, efficiency, and effectiveness. The School Operational Assistance Funds were utilized to support the eight national education standards, particularly in the development of facilities and infrastructure, process standards, and school operational financing. However, there were still challenges in the form of delays in fund disbursement, which affect the optimal implementation of school programs. Overall, the management of School Operational Assistance Funds at SMKS Yohanes XXIII Maumere can be categorized as effective. Nevertheless, improvements were needed in the aspects of planning and fund disbursement time management to ensure that the benefits of School Operational Assistance Funds can be maximized.
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 Chrisantus Aderay Boruk Cicilia Ayu Wulandari Nuwa Clarita Oktavia Dionisius Duli Riang Petung Elisabet Luju Elisabeth Luju Elisabeth Nona Leni Erna Sari Felixia Yuriska Ferdinanda Camelia Fransiskus Jetrison Renaldo Dura Fono Grasiana Imu Setu Hiasinta Claurita Insani Imelda Virgula Wisang Indawati Pratiwi Katharina Yuneti Klaudia Fernanda Konstantinus Pati Sanga Kristiana Reinaldis Aek Kristiana Reinildis Aek Kristina Aprilia Wikan Kristina Ina Barek Kristina Reinildis Aek Kristina Yulliastri Manona Lusia Nona Ichang Lusia Trivania Pereira 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 Oktaviranti Maria Petronela Daro Pera Maria Rosafina More Maria Selviana Runu Maria Silvana Mariabel Carcia Maria Stefania Bunga MARIA SUSANTI Maria Yasinta Eka Maria Yuliana Mi Maria Yustina Bada Marselina Afrila Wio Martha Renilda Martina Owa 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