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All Journal Populer: Jurnal Penelitian Mahasiswa Jurnal Projemen UNIPA As-Syirkah: Islamic Economic & Financial Journal Jurnal Accounting Unipa
Wihelmina Mitan
Universitas Nusa Nipa
Religion Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Social Sciences Other

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IMPLEMENTANSI PENYUSUNAN LAPORAN KEUANGAN PADA ORGANISASI PROFESI DPD PPNI KABUPATEN SIKKA BERDASARKAN ISAK 35 Wihelmina Mitan; Trifonia Sumelan Loru
Accounting UNIPA - Jurnal Akuntansi Vol 4 No 4 (2025): Jurnal Accounting Unipa
Publisher : Program Studi Akuntansi Fakultas Ekonomi dan BisnisUniversitas Nusa Nipa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59603/accounting.v4i4.1096

Abstract

Penelitian ini bertujuan untuk menganalisis implementasi penyusunan laporan keuangan pada organisasi profesi Dewan Pengurus Daerah Persatuan Perawat Nasional Indonesia (DPD PPNI) Kabupaten Sikka berdasarkan Interpretasi Standar Akuntansi Keuangan (ISAK) 35. Metode penelitian yang digunakan adalah studi kasus dengan teknik pengumpulan data melalui wawancara, observasi, dan dokumentasi. Hasil penelitian menunjukkan bahwa DPD PPNI Kabupaten Sikka belum sepenuhnya menerapkan penyusunan laporan keuangan sesuai dengan ISAK 35. Laporan keuangan yang disusun masih terbatas pada buku kas dan buku bank, sehingga belum mencakup komponen laporan keuangan yang diwajibkan seperti laporan posisi keuangan, laporan penghasilan komprehensif, laporan perubahan aset neto, laporan arus kas, serta catatan atas laporan keuangan. Kendala utama yang dihadapi adalah keterbatasan sumber daya manusia di bidang akuntansi serta kurangnya pemahaman terhadap standar pelaporan keuangan organisasi nirlaba. Oleh karena itu, diperlukan peningkatan kapasitas melalui pelatihan serta pendampingan dalam penyusunan laporan keuangan agar sesuai dengan ISAK 35, sehingga dapat meningkatkan transparansi, akuntabilitas, dan kualitas informasi keuangan organisasi.
Pengaruh Literasi Digital Terhadap Tingkat KemandirianBelajar Mahasiswa Dengan Kecerdasan Emosional Sebagai Variabel Intervening (Studi Kasus Pada Mahasiswa Akuntansi Fakultas Ekonomi dan Bisnis Universitas Nusa Nipa) Maria Elisabeth Marliana; Wihelmina Mitan; Emilianus Eo K. Goo
As-Syirkah: Islamic Economic & Financial Journal Vol. 4 No. 3 (2025): As-Syirkah: Islamic Economic & Financial Journal 
Publisher : Ikatan Da'i Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56672/brgjq419

Abstract

The research aimed to analyze the effect of digital literacy on the level of students’ learning independence with emotonal inttellegence as an intervening variable. This research used a quantitative method. The population consisted of 133 accounting students from Nusa Nipa University, with a sample of only 57 respondents. The type of data in this research was primary data, which was collected from quationnaires. Data were analyzed using statistical analysis model test, hypothesis test (T-test), and Sobel test with the assistance of SPSS. The result of the research indicated that (1) digital liteacy had a significant effect on the level of students’ learning independence, (2) digital literacy had a significant effect on the level of emotional intelligence, (3) level of emotional intelligence had a significant effect on the level of students’ learning independence, (4) emotional intelligence mediated the effect of digital literacy toward level of students’ learning independence.
Pengaruh Kualitas Pelayanan Pajak Dan Pemahaman Peraturan Pajak Terhadap Kepatuhan Wajib Pajak Orang Pribadi Pada Kantor Pelayanan Pajak Pratama Maumere Maria Imakulata; Wihelmina Mitan; Yoseph Darius P. Rangga
Populer: Jurnal Penelitian Mahasiswa Vol. 2 No. 3 (2023): September : Jurnal Penelitian Mahasiswa
Publisher : Universitas Maritim AMNI Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58192/populer.v2i3.1241

Abstract

The purpose of this study is to analyze the effect of tax service quality and understanding of tax regulations on individual taxpayer compliance. This research is a quantitative research with an associative approach. The population in this study is all taxpayers who report to the Maumere Pratama Tax Service Office amounting to 23,931 taxpayers. The sample in this study used the slovin formula with a total of 100 taxpayers. Data collection was carried out through the distribution of questionnaires to respondents, where the research instrument used the Likert scale. Data analysis techniques using multiple linear regression analysis models with the help of SPSS programs, descriptive statistics, data quality tests and classical assumption tests. The results of the study are known that the quality of tax services and understanding of tax regulations partially or simultaneously affect the compliance of individual taxpayers.
Model Pemberdayaan Anggota Koperasi Sebagai Upaya Pencegahan Kredit Bermasalah Pada Koperasi Simpan Pinjam Credit Union Bahtera Sejahtera Tempat Pelayanan Kewapante Alfredo Marsis Dalo Soba; Wihelmina Mitan; Yuliana Anggreani Dua Delang Kolit
Projemen UNIPA Vol 13 No 1 (2026): Januari: Jurnal Projemen UNIPA
Publisher : Universitas Nusa Nipa Maumere

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59603/projemen.v13i1.1284

Abstract

This study aims to analyze the model of cooperative member empowerment at the Credit Union Savings and Loan Cooperative Bahtera Sejahtera, Kewapante Service Unit, with a focus on two main indicators: cooperative member empowerment and efforts to prevent non-performing loans. The research employed a descriptive qualitative approach, with data collected through observation, interviews, and documentation. The results of the study indicate that the management of the Credit Union Savings and Loan Cooperative Bahtera Sejahtera, Kewapante Service Unit, has implemented an empowerment model based on enhancing members’ capacities through various programs, including basic education, financial literacy training, specialized education, entrepreneurship education, refresher training, the formation of territorial groups and assisted member groups, as well as mentoring for business groups. Although there is not yet a formal theoretical framework or binding regulation governing the empowerment model implemented, the empowerment practices carried out by the cooperative have contributed to improving members’ capacities in managing their finances and businesses, particularly for members experiencing non-performing loans. This finding demonstrates that the cooperative member empowerment model implemented at the Credit Union Savings and Loan Cooperative Bahtera Sejahtera, Kewapante Service Unit, serves as a strategic instrument in preventing the occurrence of non-performing loans.
Co-Authors Alfredo Marsis Dalo Soba Emilianus Eo K. Goo Maria Elisabeth Marliana Maria Imakulata Trifonia Sumelan Loru Yoseph Darius P. Rangga Yuliana Anggreani Dua Delang Kolit