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All Journal Jurnal Akuntansi dan Pajak Jurnal Ilmu dan Riset Akuntansi Journal of Economic, Bussines and Accounting (COSTING) Bilancia : Jurnal Ilmiah Akuntansi BUDGETING : Journal of Business, Management and Accounting International Journal of Economics, Management, Business, and Social Science Jurnal Ekonomi Jurnal Riset Manajemen dan Akuntansi (JURIMA) Neo Journal of economy and social humanities Jurnal Kewirausahaan dan Manajemen Bisnis CUAN Jurnal Projemen UNIPA Journal of Innovative and Creativity Jurnal Accounting Unipa
Henrikus Herdi, Henrikus
Universitas Nusa Nipa Maumere
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Mathematics Social Sciences Other

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KAJIAN TINGKAT KESEHATAN KOPERASI BERDASARKAN PERATURAN MENTERI KOPERASI DAN UKM N0. 14 TAHUN 2009 Herdi, Henrikus
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 2, No 10 (2013)
Publisher : STIESIA

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Abstract

The purpose of this research are to recognize financial performance of Tuke Jung Credit Cooperation from health level aspect of credit cooperation period 2009-2011, know about anything problems that faced by credit cooperation, and give solution in problem solving that encountered by credit cooperation. The result of the research indicates that Tuke Jung Credit Cooperation experienced fluctuation in 2009 taken score 75,95 and included fairly well predicate, in 2010 taken score 82,7 and get good predicate, and in 2011 get score 73,95 get fairly well predicate. Fluctuation happened because cooperation own several problems that are greater risk, bigger debts of cooperation member and business expenses, big regional cross loan debt, unable to fulfill whole short term obligation, less of SHU, did not have limitation lending given to its members and only have one business that is loan and borrow the money. Therefore suggested Tuke Jung Credit Cooperation have policy by giving loan accompanied collateral in detail and clearly and selective in give loan to members, make limitation loan to member appropriate with own modal, should pressure business expenses and cooperation (interest of regional cross loan debt and risk cost), in long term must proposed interest decrease for regional loan cross. Keywords: Cooperation health level, financial performance, Regulation of Ministry of Cooperation and Small Enterprises Number 14 of 2009.
KAJIAN TINGKAT KESEHATAN KOPERASI BERDASARKAN PERATURAN MENTERI KOPERASI DAN UKM N0. 14 TAHUN 2009 Herdi, Henrikus; Asyik, Nur Fadjrih; Amanah, Lailatul
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 2, No 10 (2013)
Publisher : STIESIA

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Abstract

The purpose of this research are to recognize financial performance of Tuke Jung Credit Cooperation from health level aspect of credit cooperation period 2009-2011, know about anything problems that faced by credit cooperation, and give solution in problem solving that encountered by credit cooperation. The result of the research indicates that Tuke Jung Credit Cooperation experienced fluctuation in 2009 taken score 75,95 and included fairly well predicate, in 2010 taken score 82,7 and get good predicate, and in 2011 get score 73,95 get fairly well predicate. Fluctuation happened because cooperation own several problems that are greater risk, bigger debts of cooperation member and business expenses, big regional cross loan debt, unable to fulfill whole short term obligation, less of SHU, did not have limitation lending given to its members and only have one business that is loan and borrow the money. Therefore suggested Tuke Jung Credit Cooperation have policy by giving loan accompanied collateral in detail and clearly and selective in give loan to members, make limitation loan to member appropriate with own modal, should pressure business expenses and cooperation (interest of regional cross loan debt and risk cost), in long term must proposed interest decrease for regional loan cross. Keywords: Cooperation health level, financial performance, Regulation of Ministry of Cooperation and Small Enterprises Number 14 of 2009.
Metode Altman Z-Skor Dalam Memprediksi Kepailitan Di Semua Koperasi Kredit Di Kabupaten Maumere Yoseph Darius Purnama Rangga; Henrikus Herdi; Wilhelmina Mitan
Jurnal Akuntansi dan Pajak Vol 21, No 01 (2020): Jurnal Akuntansi dan Pajak Vol. 21 No. 1, Juli 2020
Publisher : ITB AAS INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jap.v21i1.1097

Abstract

Abstract Problems that often occur in a cooperative are usually caused by financial problems. To measure the level of financial health cooperatives can be used analysis of financial ratios using the Altman Z-Score model. This research aims to predict bankruptcy in the credit Union of the regional government Puskopdit, Maumere, using the Altman Z-Score model. The samples in this study were credit cooperatives of the main district Puskopdit in 2015-2017 consisting of 16 cooperatives. The data source used is the secondary data in the form of cooperative financial statements. The analytical technique used is the Altman Z-Score Bankruptcy Prediction model. The results showed that there is a cooperative that has been in the healthy category during the year 2015-2017, namely Torch Mas Cooperative, Tuke Jung, Ortal, Plantation, star East, and Serba Te. In the years 2015 and 2016 Kelubagolit cooperatives entered in the category of gray area, but in the year 2017 the cooperative is in a healthy category. In addition, there are cooperatives during the year 2015-2017 in the category of gray area namely Sube Huter Cooperative, Tuke Ler, Hiro Heling, Bina Pertiwi, and Surya Sakti. The cooperatives of San Dominggo in 2015 and 2016 were in the category of bankruptcy, but the following year entered the gray area category. The cooperative in the category of bankruptcy from 2015-2017 is the youth cooperative Hokeng and Ankara. In the year 2015 Plelu Meluk Cooperative entered in the category of gray area, the cooperative's performance continued to decline and in the year 2016 and 2017 the cooperative was entered in the category of bankruptcy. In the years 2018, Hokeng Youth Cooperative experienced an amalgamation with Mitan Gitan Cooperative. This indicates that the accuracy level of the Altman Z-Score model is high..
PENETAPAN JUMLAH ANGGARAN DENGAN MENGGUNAKAN METODE PENGARUH SISA LEBIH PERHITUNGAN ANGGARAN (SILPA) PADA PEMERINTAH KABUPATEN SIKKA Yoseph Darius Purnama Rangga; Henrikus Herdi; Andreas Rengga; Emilianus Eo Kutu Goo
Bilancia : Jurnal Ilmiah Akuntansi Vol 4 No 2 (2020): Bilancia : Jurnal Ilmiah Akuntansi
Publisher : Institut Bisnis dan Teknologi Pelita Indonesia

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Abstract

SiLPA was the liaison between the APBD of the previous budget with the APBD next fiscal year. SiLPA will be seen at the end of the fiscal year (31 December) and the start of the New Year (January 1), before the occurrence of regional income activities, in the local Treasury has been available cash that is directly part of SiLPA the previous year.This study aims to determine the effect of Unspent Funds (SiLPA) on the Determination of the Next Year Budget in the Sikka Regency Government.This study aims to determine the effect of Unspent Funds (SiLPA) on the Determination of the Next Year Budget in the Sikka Regency Government. This study tried to test empirical facts related to the relationship of SiLPA with Determination of the Next Year Budget. Data analysis used statistical aids with correlation tests and simple linear regression tests. In addition to using statistical tools to conduct testing, this study also used interview models to relevant respondents to strengthen data. The results of this study indicate that SiLPA has a very weak relationship and does not significantly affect the Determination of the Next Year' Budget in Sikka District Government. SiLPA merupakan penghubung antara APBD tahun anggaran sebelumnya dengan APBD tahun anggaran berikutnya. SiLPA akan terlihat pada saat berakhirnya tahun anggaran (31 Desember) dan dimulainya tahun angggaran yang baru (1 Januari), dimana sebelum terjadinya aktivitas pendapatan daerah, di dalam kas daerah telah tersedia uang kas yang secara langsung merupakan bagian dari SiLPA tahun sebelumnya. Penelitian ini bertujuan untuk mengetahui pengaruh Sisa Lebih Perhitungan Anggaran (SiLPA) terhadap Penetapan Jumlah Anggaran Tahun Berikutnya pada Pemerintah Kabupaten Sikka. Penelitian ini berusaha menguji fakta empiris terkait hubungan SiLPA dengan Penetapan Jumlah Anggaran Tahun Berikutnya. Analisis data menggunakan bantuan statistik dengan uji korelasional dan uji regresi linear sederhana. Selain menggunakan alat bantu statistik untuk melakukan pengujian, penelitian ini juga menggunakan model wawancara kepada responden yang relevan untuk memperkuat data. Hasil dari penelitian ini menunjukkan bahwa SiLPA memiliki hubungan yang sangat lemah dan tidak berpengaruh signifikan terhadap Penetapan Jumlah Anggaran Tahun Berikutnya pada Pemerintah Kabupaten Sikka.
Analisis Rasio Keuangan Sebagai Penilaian Kinerja Keuangan Perum Bulog Sub Divisi Regional Wilayah IV Maumere Magdalena Silaswati Samosir; Henrikus Herdi; Emilianus Eo Kutu Goo; Paulus Libu Lamawitak
Journal of Economic, Bussines and Accounting (COSTING) Vol 5 No 1 (2021): COSTING : Journal of Economic, Bussines and Accounting
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v5i1.2069

Abstract

This study aims to provide information about the financial performance of Perum Bulog Regional Sub Division IV Maumere in 2017-2019. The analysis was carried out by comparing the financial ratios of Perum Bulog Regional Sub Division IV Maumere with industry standards based on Kasmir. The financial ratios used are: Current Ratio, Quick Ratio, Debt To Asset Ratio, Debt To Equity Ratio, Net Profit Margin, Return On Investment, Return On Equity, and Total Asset Turnover. This research uses descriptive quantitative research methods. The calculation results show that the company's liquidity ratios in the form of current ratios and quick ratios have good financial performance. The average solvency ratio is below the industry standard and is in the good category, while in 2019 it is in the poor category because it is above the industry standard. Financial performance based on the profitability ratios reviewed using net profit margin is in poor condition, reviewed using return on investment has good financial performance because it is above standard, while in 2019 financial performance is not good because it is below standard, and reviewed using return on equity financial performance is good. Financial performance based on the company's activity ratio is in good condition, while in 2019 the company's condition is not good Keywords: Financial Ratios, Financial Reports, Financial Performance
ANALISIS RASIO KEUANGAN UNTUK MENILAI KINERJA APBDES: Studi Kasus Desa Adabang Kecamatan Titehena Kabupaten Flores Timur Kenale, Merviyati Masi; Herdi, Henrikus; Lamawitak, Paulus Libu
Jurnal Riset Manajemen dan Akuntansi Vol. 3 No. 3 (2023): Desember: Jurnal Riset Manajemen dan Akuntansi
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jurima.v3i3.2436

Abstract

This study aims to analyze financial ratios to assess village government performance through the 2020, 2021, and 2022 APBDes. The financial ratios used in this study are 5 ratios, namely the Village Independence Ratio, Harmony Ratio, Growth Ratio, Effectiveness Ratio and Efficiency Ratio . This study uses a Quantitative Descriptive method. The research data was obtained from the results of interviews, and documentation in the form of the 2020-2022 APBDes Realization Report. The results of the study show that the performance of the Adabang Village government from the aspect of the ratio of independence and the ratio of harmony is still very lacking. The growth rate of Adabang village is quite good and the level of effectiveness of Adabang village is already effective, while from the level of efficiency Adabang village is still not efficient.
Analisis Sistem Informasi Akuntansi dalam Menunjang Kualitas Laporan Keuangan pada KSP Kopdit Tuke Jung Kantor Pusat Nelle Weking, Rofina Beto; Herdi, Henrikus; Rengga, Andreas
BUDGETING : Journal of Business, Management and Accounting Vol 5 No 2 (2024): BUDGETING : Journal of Business, Management and Accounting
Publisher : Institut Penelitian Matematika Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/budgeting.v5i2.9034

Abstract

This study aims to determine and analyze the application of accounting information systems in supporting the quality of financial statements at KSP Kopdit Tuke Jung Nelle Head Office. The data collection used in this study used observation, interview, and documentation methods. This type of research uses qualitative descriptive. Using this qualitative descriptive method, researchers describe and describe and analyze the application of accounting information systems in supporting the quality of financial statements at KSP Kopdit Tuke Jung Nelle Head Office. The results of this study show that the application of the accounting information system at the KSP Kopdit Tuke Jung Nelle Head Office has been implemented but there is still a lack of relevance in presenting quality financial statements because there are still delays in the submission of financial statements. Keywords : Accounting Information Systems, Quality of Financial Reports.
The Effect Of Professionalism On The Prevention Of Fraud In Cooperatives With Anti-Fraud Awareness As A Moderation Variable Mitan, Wilhelmina; Herdi, Henrikus; Sanga, Konstantinus Pati
Jurnal Ekonomi Vol. 13 No. 04 (2024): Edition October -December 2024
Publisher : SEAN Institute

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Abstract

This study aims to test the influence of professionalism on fraud prevention with anti-fraud awareness  as a moderation variable. This type of research is Causal-Comparative Research. The population in the study is Cooperative employees in the Sikka Regency Region with the level of position as Internal Auditor totaling 89 people, while the sampling technique in this study uses Saturated Sampling, which is the determination of samples if all members of the population are used as research samples. So that the sample in this study amounted to 89 respondents of Cooperative Internal Auditors in the Sikka Regency Area. The data collection techniques in this study are observation and questionnaire while the data analysis technique used is Moderated Regression Analysis. The results of the study show that (1) Professionalism has a positive effect on the prevention of fraud. (2) Anti-fraud awareness negatively moderates the influence of professionalism on the prevention of fraud. This means that Anti-Fraud Awareness weakens the influence of Professionalism on Fraud Prevention.
Improving the Economic Welfare of Members through Productive Loan Services at KSP Kopdit Guru Kelubagolit Jawa, Sardiyanto Kedeng; Herdi, Henrikus; Lamawitak, Paulus Libu; Patty, Thadeus Fransesco Quelmo
Neo Journal of economy and social humanities Vol 3 No 3 (2024): 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.v3i3.222

Abstract

This study aims to determine the level of economic welfare of members through productive loan services of KSP Kopdit Kelubagolit.  The qualitative data used in this study were obtained through interviews and observations, the qualitative research method is used to research the natural condition of the object. This research focuses on how the internal and external factors of savings and loan cooperatives are managed, namely the management of cooperative institutions and members closely related to MSMEs. This interview was conducted with 1 manager, 1 General Manager, and 3 members of productive borrowers. The results of the study show that activities in the fields of finance, credit, loan surveys, and administrative management support each other to ensure smooth transactions, data accuracy, and transparency in member loan management. Productive loan service mechanism at KSP. Kopdit Guru Kelubagolit is designed to ensure that loans are used effectively in productive activities by evaluating the business feasibility and ability of members, which is also prioritized for members with a history of current loans. Productive loans at KSP. Kopdit Guru Kelubagolit has a significant role in increasing members' income by expanding their business and improving product quality. In addition, it also significantly improves the economic welfare of members through increased income, better expenditure management, increased access to education, health, and better housing.
Analysis of the Effectiveness of Credit Granting Procedures in the Homestay Business Sector Fostered by KSP Kopdit Obor Mas Karolina Aprila Dua Meak; Herdi, Henrikus; Siktania Maria Diliana; Yuliana Anggreani Dua Delang Kolit
Neo Journal of economy and social humanities Vol 3 No 4 (2024): 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.v3i4.243

Abstract

This study aims to determine the effectiveness of credit granting procedures in the homestay business field assisted by KSP Kopdit Obor Mas. It uses a qualitative descriptive approach with case studies. The data in this study were obtained through primary data sources. The data collection methods are interviews and observations. The data needed in this study is the credit report of KSP Kopdit Obor Mas Ngada Main Branch. The results show that the 5 C Method implemented by KSP Kopdit Obor Mas effectively assesses the feasibility of providing credit to members, ensuring that loans are only given to members who meet the set criteria. Compliance with credit application procedures at KSP Kopdit Obor Mas Ngada Main Branch helps minimize the risk of non-performing loans and increases transparency in the credit granting process. The level of compliance of borrower members in credit repayment shows that the provision of credit to the Homestay Vernando business is effective, with stable returns and good business management.
Co-Authors Agnesia, Chenny Alfrida Dolorosa, Maria Amata, Sesilia Andreas Rengga Ara Miten, Daniel Ardi Daur, Narcisius Aristo, Wilhelmus Astriana Pagan, Floriance Aurelia, Pipiet Niken Beding, Yohanes Bosko Betria Mayanes, Angelita Bosko, Marselus Don Cismawati, Maria Mensiana Clareti Wasi, Maria De Romario , Fransiscus De Romario, Fransiscus Desy Apryanti Site, Maria Don Bosko, Marselus Dua Ona, Agnes Eltriani Yovita, Teretza Emilianus Eo Kutu Goo Eo Kutu Goo, Emilianus Evivivania, Emilia Goo, Emilianus Eo Kutu Hale, Servina Jawa, Sardiyanto Kedeng Karina Beku, Wilberta Karolina Aprila Dua Meak Katharina Yuneti Kenale, Merviyati Masi Lailatul Amanah, Lailatul Lamawitak, Paulus Libu Laurina, Theresa Anselma Libu Lamawitak, Paulus Lota, Femiana Magdalena Silaswati Samosir Malindo Inda Lestari Raja, Oktavia Mardia Prita, Maria Maria Diliana, Siktania Maria Dilliana, Siktania Maria Viviana Nurak Lewar Marici Dua Soru, Anyela Marieni Moan Joa, Agnes Marsia Liwu, Veronika Maryetha Yulia Jaeng, Wihelmina Mitan, Wilhelmina Nelci Lero, Silviana Niken Aurelia, Pipiet Niro Beribe, Leosiana Nona Dince, Maria Nong Ito, Martinus Nur Fadjrih Asyik Padeng, Kanisius Pati Sanga, Konstantinus Pati Sanga, Konstatinus Patty, Thadeus Fransesco Quelmo Paulus Libu Lamawitak Philipus Kurniawan, Antonius Rangga, Yoseph Darius Purnama Redempta Cesaria Evacristam, Theressa Rengga, Andreas Ronaldo Moa Nong, Mikhael Sanga, Konstantinus Pati Septiyani Mehan, Kornelia Siktania Maria Diliana Te, Anjelianti Tedolsia Karmelia Guru, Maria Vela Leuf Olin, Martina Verseli, Putri Vina, Antonia Wejor, Angela Stefani Weking, Rofina Beto Wihelmina Maryetha Yulia Jaeng Wilhelmina Mitan Yanitza Salvanos, Yan Yasinta Sere, Orista Yoseph Darius Purnama Rangga Yoseph Darius Purnama Rangga Yuliana Anggreani Dua Delang Kolit Yulianti, Maria Helena Yustina Nona Nadia, Maria