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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 Simki Economic 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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POSITIVE AND NORMATIVE ACCOUNTING THEORY: Definition and Development Patty, Thadeus Fransesco Quelmo; Lamawitak, Paulus Libu; Goo, Emilianus Eo Kutu; Herdi, Henrikus
INTERNATIONAL JOURNAL OF ECONOMICS, MANAGEMENT, BUSINESS, AND SOCIAL SCIENCE (IJEMBIS) Vol. 1 No. 2 (2021): May 2021
Publisher : CV ODIS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59889/ijembis.v1i2.24

Abstract

This study aims to explain the definition rather than accounting theory, in this case, it is more focused on normative accounting theory and positive accounting theory. The author uses various sources, both from previous research journals and from articles on the internet. The conclusion of this research is that theory is often used as the basis for an action or practice. The development of accounting theory was initiated by the writings of Patton and Littleton (1940) entitled An Introduction to Corporate Accounting Standards. The result of normative accounting theory is a statement or proposition that requires or requires in accounting practice, normative accounting theory focuses on prescriptions (norms) and is not intended for theory development. While positive accounting theory seeks to explain and predict phenomena related to accounting. By using an approach that comes from positivism, empirical accounting research is developed to support and justify various accounting methods or practices in the real world. There are four periods of accounting theory, starting with the Pre-Theory period from 1492-1800. Then continued with the Pragmatic accounting period (general scientific period) from 1800-1955. The period 1956-1970 is labeled the 'normative period'. The last is the period of positive accounting theory from 1970 to the present.
Analisis Piutang Tak Tertagih Terhadap Sisa Hasil Usaha (SHU) Koperasi Simpan Pinjma Kopdit Pintu Air Cabang Kloangpopot Yulianti, Maria Helena; Herdi, Henrikus; Jaeng, Wihelmina Maryetha Yulia
Jurnal CUAN Universitas Nusa Nipa Maumere Vol 3 No 3 (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 | DOI: 10.59603/cuan.v3i3.140

Abstract

This study aims to determine the impact of uncollectible receivables analysis on the operating results of the Kloangpopot branch of the Pintu Air Savings and Loan Cooperative. Employing a quantitative research methodology with a descriptive approach, this in vestigation examines various financial indicators. The findings reveal that several ratios- including receivable turnover ratio, average collection period (ACP), arrears ratio, collection ratio, effectiveness ratio, and profitability ratios comprising profit margin, ROI (Rate of Total Investment), and ROA (Rate On Total Asset)- Have demonstrated tuitiontion. These fluctuations indicate that the cooperative has not been operating effectively in terms of receivables collection management and has not fully optimized its asset utilization capabilities for long-term sustainability. Despite these fluctuations, the receivable turnover ratio can be considered generally favorable. Furthermore, while exhibiting fluctuation, the profit margin ratio has maintained a percentage above 80% from 2020-2024. These findings suggest that the Kloangpopot branch of the Pintu Air Savings and Loan Cooperative demonstrates sound financial performance and effective cost management strategies conducive to the cooperative’s future growth and development.
Analysis of the Implementation of Internal Control in the Presentation of Financial Statements Based on SAK ETAP at KSP Kopdit Tuke Jung Evivivania, Emilia; Herdi, Henrikus; Aurelia, Pipiet Niken; Lewar, Maria Viviana Nurak
Neo Journal of economy and social humanities Vol 4 No 3 (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.v4i3.227

Abstract

This study aims to determine the application of internal control in the presentation of financial statements based on SAK ETAP at KSP Kopdit Tuke Jung. This type of research uses a qualitative descriptive approach. Data analysis is carried out by organizing data, describing it into units, synthesizing, organizing it into patterns, choosing which ones are important and what will be learned, and making conclusions that can be told to others—the application of internal control in the presentation of financial statements based on SAK ETAP on KSP. Kopdit Tuke Jung has not been implemented properly. Analysis of the implementation of internal control in the presentation of financial statements based on SAK ETAP conducted on KSP. Kopdit Tuke Jung related to the control environment, risk interpretation, control activities, information and communication, and monitoring are quite effective. However, there are still some weaknesses, especially in the aspect of mastering the technical mastery of financial reporting according to SAK ETAP.
PENGARUH MODAL USAHA DAN TINGKAT PENDIDIKAN TERHADAP PENINGKATAN PENDAPATAN UMKM DI KECAMATAN ALOK TIMUR KABUPATEN SIKKA Cismawati, Maria Mensiana; Herdi, Henrikus; Yuneti, Katharina
Jurnal Projemen UNIPA Vol. 12 No. 3 (2025): September : Jurnal Projemen UNIPA
Publisher : Universitas Nusa Nipa Maumere

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59603/projemen.v12i3.1112

Abstract

This research aimed to examine and analyze how business capital and education level affect the income level of MSMEs in East Alok Sub-district, Sikka Regency. The data collection techniques used in this study were observation, questionnaire, interview, and documentation methods. This research employed a quantitative method. The results of the analysis showed that (1) business capital has a positive effect on increasing the income of MSMEs in East Alok Sub-district, Sikka Regency, (2) education level has a positive effect on increasing the income of MSMEs in East Alok Sub-district, Sikka Regency, and (3) business capital and education level together have a positive effect on increasing the income of MSMEs.
ANALISIS BIAYA PRODUKSI DAN HARGA JUAL DALAM MENINGKATKAN LABA HOME INDUSTRY (STUDI KASUS PADA KELURAHAN NANGALIMANG) Yustina Nona Nadia, Maria; Herdi, Henrikus; Maria Dilliana, Siktania
Jurnal Projemen UNIPA Vol. 12 No. 3 (2025): September : Jurnal Projemen UNIPA
Publisher : Universitas Nusa Nipa Maumere

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Abstract

This study aimend to examine the influence of environmental, environmental costs, and enviromental disclosure on profitability in pharmaceutical sub-sector manufacturing companies listed on the indonesia Stock Exchange (IDX). This research employed a quantitative method with purposive sampling techniques. The study used a sample of 11 companies that met the predetermined criteria. The source of data used in this research was secondary data obtained from documents accessed through the official website of the indonesia Stock Exchange (IDX) at www.idx.co.id. The analytical method applied was multiple linear regression analysis. The results indicated that environmental performance (X1) had a negative and significant relationship between PROPER and ROA, environmental costs (X2) had a negative and significant relationship with ROA, and environmental disclosure (X3) had a negative but insignificant relationship with ROA
ANALISIS LAPORAN KEUANGAN UNTUK MENILAI KINERJA KEUANGAN PADA KSP. KOPDIT GURU KELUBAGOLIT CABANG WAIWERANG Betria Mayanes, Angelita; Herdi, Henrikus; De Romario , Fransiscus
Jurnal Projemen UNIPA Vol. 12 No. 3 (2025): September : Jurnal Projemen UNIPA
Publisher : Universitas Nusa Nipa Maumere

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59603/projemen.v12i3.1077

Abstract

This research aimed to analyze financial statements to asses the financial performance of the credit union. The resurch used a quantitative approach using interviews and documentation techniques for data collection. The analysis method applied involves financial ratios, including liquidity ratio, proofitability ratio, and activity ratio. The result showed that the likuidity ratio calculations from 2022 to 2024 generally indicate good performance, with values ranging between 175%-200%. The solvency ratio calculations for the same period also demonstrated fairly good performance, with percentage above 80%. The profitability ratio calculation from 2022 to 2024 showed fairly good results, ranging between 50%-60%. Meanwhile, the activity ratio calculations from 2022 to 2024 revealed excellent performance, with values below 40%.
PENGARUH JUMLAH ASET, JUMLAH SIMPANAN DAN JUMLAH ANGGOTA TERHADAP SISA HASIL USAHA (SHU) PADA KOPERASI SIMPAN PINJAM (KSP) SURU PUDI KOTING Wejor, Angela Stefani; Herdi, Henrikus; Rangga, Yoseph Darius Purnama
Jurnal Projemen UNIPA Vol. 12 No. 3 (2025): September : Jurnal Projemen UNIPA
Publisher : Universitas Nusa Nipa Maumere

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

Abstract

This research aimed to analyze the influence of total assets, total savings, and the number of members on the Remaining Business Results of Suru Pudi Koting Credit Union in Sikka Regency. This research used a quantitative approach using secondary data from the credit unios's financial reports for the 2020-2024 period. The data analysis techniques used include the classical assumption tests, regression analysis, hypothesis testing, and the coefficient of determination. The results showed that total assets, total savings, and the number of members had no significant effect, either partially or simultaneously, on the Reamining Operating Results of Suru Pudi Koting Credit Unios.
Penerapan Akuntansi Pertanggungjawaban Dengan Anggaran Sebagai Alat Pengendalian Belanja Pada Komisi Pemilihan Umum Kabupaten Sikka Laurina, Theresa Anselma; Herdi, Henrikus; Jaeng, Wihelmina Maryetha Yulia
Journal of Innovative and Creativity Vol. 5 No. 3 (2025)
Publisher : Fakultas Ilmu Pendidikan Universitas Pahlawan Tuanku Tambusai

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Abstract

Struktur organisasi suatu perusahaan atau instansi membagi tugas dan wewenang ke dalam unit-unit tertentu yang pada umumnya didasarkan pada fungsi, jenis pekerjaan, dan tanggung jawab sehingga memudahkan pimpinan dalam hal pengawasan dan pengendalian. Tujuan penelitian ini adalah Untuk mengetahui penerapan akuntansi pertanggungjawaban evaluasi anggaran dengan anggaran sebagai alat pengendalian pada Komisi Pemiihan Umum Kabupaten Sikka. Jenis penelitian ini menggunakan pendekatan kualitatif yang bersifat deskriptif yang mengarah pada pendeskripsian secara rinci dan mendalam baik kondisi maupun proses, dan juga hubungan atau saling keterkaitannya mengenai hal-hal pokok yang ditemukan pada sasaran penelitian. Hasil penelitian menunjukkan bahwa KPU Kabupaten Sikka belum sepenuhnya menerapkan akuntansi pertanggungjawaban secara optimal, Anggaran berfungsi sebagai alat utama pengendalian belanja di KPU Sikka, digunakan dalam perencanaan, pelaksanaan, pengawasan, dan evaluasi kegiatan, Evaluasi anggaran dilakukan secara rutin dengan membandingkan realisasi dan rencana anggaran.
The Role of Savings and Loan Cooperatives in Efforts to Develop Micro, Small, And Medium Enterprises (MSMEs), Especially in Fostered Vegetable Business Field KSP Kopdit Hiro Heling Beding, Yohanes Bosko; Herdi, Henrikus; Jaeng, Wihelmina Maryetha Yulia; Bosko, Marselus Don
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.v3i3.221

Abstract

This research aims to optimize the role of savings and loan cooperatives in efforts to develop micro, small, and medium enterprises, especially in the field of vegetable business fostered by KSP. Kopdit Hiro Heling. In this study, qualitative data is used, namely data in the form of words or non-numbers. The qualitative data used in this study were obtained through interviews and observations. The analysis technique used in this study is by using an interactive analysis model. This model is used to dig up information about the credit risk that occurs. The results of the study show that KSP Kopdit Hiro Heling has a strategic position in developing the economic potential of its members through the provision of business capital, training, and marketing support. With a comprehensive strategy, this cooperative helps its members increase productivity, competitiveness, and business sustainability. KSP Kopdit Hiro Heling also has a significant role in improving the quality of life of its members through skills training, family economic stability, and collaboration support with external parties. These cooperatives not only meet basic economic needs but also help their members achieve personal success and social well-being.
ANALISIS PREDIKSI KEBANGKRUTAN DENGAN MENGGUNAKAN MODEL ALTMAN Z-SCORE PADA KOPERASI KREDIT SEWILAYAH PUSKODIT SWADAYA UTAMA TAHUN 2015-2017 Herdi, Henrikus; Desy Apryanti Site, Maria
Accounting UNIPA - Jurnal Akuntansi Vol 1 No 1 (2022): 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.v1i1.122

Abstract

aProblems that often occur in a credit union are usually caused by financial problems. To measure the level of financial health of a credit union, it can be used financial ratio analysis using the Altman Z- Score model. This study aims to predict bankruptcy in credit unions under Puskopdit Swadaya Utama area using the Altman Z-Score model. The sample in this study was credit unions under Puskopdit Swadaya Utama area in 2015-2017 consisting of 16 credit unions. The data sources used were secondary data in the form of credit union financial statements. The analysis technique used is the Altman Z-Score bankruptcy prediction model. The results show that there are credit unions that are included in healthy category during 2015- 2017, namely Obor Mas, Tuke Jung, Ortal, Ladang, Bintang Timur and Serba Te credit unions. In 2015 and 2016, Kelubagolit credit union is in the gray area category, but in 2017 the credit union is in the healthy category. In addition, there are credit unions that in 2015-2017 are included in the gray area category, namely Sube Huter, Tuke Ler, Hiro Heling, Bina Pertiwi, and Surya Sakti credit unions. San Dominggo credit union in 2015 and 2016 is in the category of bankruptcy, but in the following year it is included in the gray area category. The credit unions include in the bankrupt category from 2015-2017 are Remaja Hokeng and Ankara credit unions. In 2015, Plelu Meluk credit union is included in the gray area category, the performance of this credit union continus to decline and in 2016 and 2017 the credit union is in the bankrupt category. And in 2018, Remaja Hokeng Youth experiences an amalgamation with the Mitan Gitan credit union. This shows that the level of accuracy of the Altman Z-Score model ishigh.
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 Kumanireng, Theresia Peni 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