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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) Journal of Accounting and Digital Finance Neo Journal of economy and social humanities Jurnal Kewirausahaan dan Manajemen Bisnis CUAN Jurnal Projemen UNIPA Jurnal Accounting Unipa
Henrikus Herdi, Henrikus
Universitas Nusa Nipa Maumere
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences

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PENGARUH PENJUALAN DAN BIAYA OPERASIONAL TERHADAP LABA BERSIH PADA UD. RAJAWALI SAKTI MAUMERE Malindo Inda Lestari Raja, Oktavia; Herdi, Henrikus; Nona Dince, Maria
Accounting UNIPA - Jurnal Akuntansi Vol 3 No 2 (2024): 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.v3i2.263

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh Penjualan dan Biaya Operasional terhadap Laba Bersih pada UD. Rajawali Sakti Maumere. Dua variabel independen dengan satu variabel dependen yang akan dibahas menggunakan penelitian kuantitatif, dengan sampel dalam penelitian ini adalah laporan keuangan UD Rajawali Sakti Maumere periode 2021-2023. Instrumen dalam penelitian ini adalah dokumentasi berupa data keuanganya yaitu jumlah penjualan dan biaya operasional terhadap laba bersih dalam satuan rupiah yang di dapat dari UD. Rajawali Sakti Maumere. Analisis data menggunakan persamaan regresi linier berganda, uji koefisien determinasi (R2). Hasil penelitian ini menunjukan bahwa (1) Penjualan berpengaruh signifikan terhadap Laba Bersih, (2) Biaya Operasional tidak berpengaruh signifikan terhadap Laba Bersih, (3) Penjualan dan Biaya Operasional berpengaruh secara bersama-sama terhadap Laba Bersih pada UD. Rajawali Sakti Maumere.
PENGARUH PENGETAHUAN PAJAK DAN KESADARAN WAJIB PAJAK TERHADAP KEPATUHAN WAJIB PAJAK BUMI DAN BANGUNAN (Studi Kasus Pada Wajib Pajak Desa Nelle Wutung Kecamatan Nelle Kabupaten Sikka) Amata, Sesilia; Herdi, Henrikus; Maryetha Yulia Jaeng, Wihelmina
Accounting UNIPA - Jurnal Akuntansi Vol 3 No 2 (2024): 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.v3i2.264

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh pengetahuan pajak dan kesadaran wajib pajak terhadap kepatuhan wajib pajak dalam membayar Pajak Bumi dan Bangunan (PBB) di Desa Nelle Wutung Kecamatan Nelle Kabupaten Sikka. Metode penelitian yang digunakan adalah metode kuantitatif dan pendekatan survey. Data yang digunakan dalam penelitian ini adalah data primer berupa kuesioner yang dibagikan kepada para Wajib Pajak yang terdaftar di Desa Nelle Wutung Kecamatan Nelle Kabupaten Sikka. Teknik pengambilan sampel menggunakan rumus slovin, dengan jumlah kuisioner yang disebar sebanyak 89 responden. Hasil penelitian ini menunjukkan, hasil uji t diketahui bahwa a) nilai siginifikansi t untuk variabel Pengetahuan Pajak (X1) sebesar 0,006 lebih besar dari nilai α (0,05) ; b) nilai signifikansi dari kesadaran wajib pajak Wajib Pajak (X2) sebesar 0,003 lebih besar dari nilai α (0,05). Hasil uji F nilai signifikansi 0,473. Nilai signifikansi F lebih besar dari nilai α (0,05) ; (0,003> 0,05). Dapat diketahui bahwa secara signifikan terdapat pengaruh dari pengetahuan pajak dan kesadaran wajib pajak terhadap kepatuhan wajib pajak bumi dan bangunan.
ANALISIS PENGENDALIAN INTERNAL PERSEDIAAN BARANG DAGANGAN PADA TOKO USAHA BERSAMA Nelci Lero, Silviana; Herdi, Henrikus; Libu Lamawitak, Paulus
Accounting UNIPA - Jurnal Akuntansi Vol 3 No 2 (2024): 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.v3i2.284

Abstract

Pada saat ini era globalisasi perusahaan tidak bisa lepas dari pengaruh ekonomi globalisasi. Perkembangan dari teknologi sangat membawa pengaruh besar pada ekonomi khususnya di Indonesia ini. Perusahaan saling bersaing ketat disetiap bidang, baik dari bidang perdagangan maupun perindustrian. Persediaan merupakan aset lancar dalam bentuk barang yang dimaksudkan untuk dijual kembali sebagai suatu kegiatan operasional perusahaan. Oleh karena itu, perlu dilakukan pengendalian internal yang baik agar dapat mengamankan persediaan barang dagangan dari kerusakan dan barang expired. Tujuan dari penelitian ini untuk mengetahui bagaimana perlakuan akuntansi persediaan barang dagangan pada Toko Usaha Bersama dan bagaimana penerapan pengendalian internal persediaan barang dagangan pada Toko Usaha Bersama, apakah sudah berjalan dengan baik atau sebaliknya. Metode yang digunakan pada penelitian ini adalah metode kualitatif melalui analisis deskriptif. Hasil penelitian dapat disimpulkan bahwa berdasarkan unsur-unsur pengendalian internal mulai dari unsur organisasi, sistem wewenang dan prosedur pencatatan, praktik yang sehat, dan penempatan karyawan yang sesuai dengan kemampuannya sudah dilaksanakan dan dijalankan dengan baik, dimana adanya pemisahan tugas dan tanggung jawab diantara fungsi-fungsi terkait didalam perusahaan, tinggal melakukan peningkatan kembali sistem pelaksanaan agar lebih baik lagi kedepannya.
ANALISIS BIAYA PRODUKSI DAN LABA KOTOR PADA PERUSAHAAN UMUM DAERAH (PERUMDA) AIR MINUM WAIR PU’AN KABUPATEN SIKKA Verseli, Putri; Herdi, Henrikus; Maria Diliana, Siktania
Accounting UNIPA - Jurnal Akuntansi Vol 4 No 1 (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.v4i1.553

Abstract

Penelitian ini bertujuan untuk menganalisis Biaya Produksi dan Laba Kotor Pada Perusahaan Umum Daerah (PERUMDA) Air Minum Wair Pu’an Kabupaten Sikka. Teknik pengumpulan data adalah dokumentasi terhadap laporan keuangan Perusahaan Umum Daerah (PERUMDA) Air Minum Wair Pu’an Kabupaten Sikka dengan menggunakan metode analisis deskriptif kualitatif pada anggaran biaya produksi yang dikeluarkan dan hasil realisasi pencapaian laba kotor perusahaan, serta pertumbuhan dari laba kotor dan biaya produksi pada tahun 2018-2022. Hasil dari penelitian menunjukan bahwa biaya produksi yang dikeluarkan oleh Perusahaan Umum Daerah (PERUMDA) Air Minum Wair Pu’an Kabupaten Sikka cenderung mengalami peningkatan sejak tahun 2018-2021 dan mengalami penurunan di tahun 2022, dengan persentase pertumbuhan biaya produksi yang terus mengalami penurunan pada setiap tahunnya. Sedangkan laba kotor Perusahaan Umum Daerah (PERUMDA) Air Minum Wair Pu’an Kabupaten Sikka sejak tahun 2018-2022 terus mengalami penurunan bahkan mencapai angka minus atau perusahaan selalu mengalami kerugian.
EVALUASI PENERAPAN SISTEM PENGENDALIAN INTERNAL PERSEDIAAN BARANG DAGANG DENGAN COSO FRAMEWORK PADA PINTU AIR SWALAYAN MAUMERE Lota, Femiana; Herdi, Henrikus; Eo Kutu Goo, Emilianus
Accounting UNIPA - Jurnal Akuntansi Vol 4 No 1 (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.v4i1.681

Abstract

Sistem pengendalian internal dapat dipandang sebagai sebuah sistem sosial yang memiliki wawasan atau makna khusus dalam konteks organisasi perusahaan. Penelitian ini bertujuan untuk mengetahui kesesuaian penerapan sistem pengendalian internal persediaan barang dagang dengan COSO framework pada Pintu Air Swalayan Maumere. Penelitian ini dilakukan dengan menggunakan metode kualitatif pendekatan studi kasus, dimana peneliti akan melakukan observasi serta pengamatan langsung ke lapangan dan mengumpulkan data-data yang akan dianalisis. Pada penelitian ini, peneliti menggunakan metode observasi, wawancara, dan dokumentasi. Penelitian ini menggunakan analisis data yang terdiri dari pengumpulan data, reduksi data, penyajian data dan analisis data serta penarikan kesimpulan. Hasil penelitian ini menunjukan bahwa Pintu Air Swalayan Maumere telah menerapkan pengendalian internal meliputi lingkungan pengendalian, penilaian resiko, aktivitas pengendalian, informasi dan komunikasi serta pemantauan. Namun pemantauan belum efektif diterapkan karena Pintu Air Swalayan Maumere belum melakukan pengecekan independen dan pemantauan berkala. Oleh karena itu, peningkatan penerapan pemantuan ini diperlukan agar seluruh tujuan informasi dapat tercapai secara optimal.
Analisis Dampak Program Permodalan Nasional Madani (PNM) Mekaar Dalam Perkembangan Usaha Mikro Pada Kelompok Pnm Cinta Karmel Indah Agnesia, Chenny; 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 impact of the Permodalan Nasional Madani (PNM) Mekaar Program on the development of micro enterprises in the PNM Cintika Kamelin Indah Group in Alok Subdistrict, Sikka Regency. The research used a descriptive qualitative method with data collected through in-depth interviews, observation, and documentation. Based on Miles and Huberman’s data analysis technique, which involves data collection, data reduction, data presentation, and conclusion drawing. The results showed that the PNM Mekaar Program played an important role in supporting the growth of group members’ micro businesses through capital provision, the establishment of social networks, and the enhancement of member discipline and responsibility (through a joint liability system). Weekly meetings functioned as spaces for sharing business experiences and promoting products among members. Based on the results, the program generally had a positive impact on increasing income and the welfare of members’ families, improving business quality, and enhancing group solidarity. This research was expected to provide theoretical contributions regarding the effectiveness of microfinance programs in empowering small businesses, as well as practical input for PNM to improve its business mentoring strategies.
Analisis penerapan standar akuntansi pemerintah dalam penyusunan laporan keuangan Ndate , Benediktus Mbake L; Herdi, Henrikus; Patty, Thadeus Fransesco Quelmo; Ice, Magdalena Nona
Journal of Accounting and Digital Finance Vol. 5 No. 3 (2025): Journal of Accounting and Digital Finance
Publisher : Nur Science Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53088/jadfi.v5i3.2435

Abstract

This study aims to discuss the preparation and implementation of accounting standards, as well as the characteristics of financial reports, at the Population Control and Family Planning, Women's Empowerment, and Child Protection Office of Sikka Regency. Data were obtained through interviews with the Head of the Office, the Treasurer, the Central and Regional Financial Analysts, and the Planners. The results indicate that the accounting process has been carried out systematically, from transaction recording to reporting, involving coordination among various units within the Regional Government Organisation. However, several obstacles, such as technical issues with the Regional Government Information System application and a lack of training for human resources in managing accrual-based Government Accounting Systems, affect the quality of financial reports. Nevertheless, with training and system updates, government accounting standards provide significant benefits, such as supporting the integration of financial processes, reducing repetitive work, expediting fund disbursement, and improving the quality of reports. This system also enables real-time monitoring, accelerates audits, and supports data-driven decision-making. However, design improvements and enhanced user capacity are still needed.
Analisis Penggelolaan Persediaan Untuk Peningkatan Efisiensi Biaya Produksi Air Mineral (Studi Kasus PT. Pintar Sumber Mineral) Mitan, Virjinia Martha; Herdi, Henrikus; Jaeng, Wihelmina M. Yulia
Jurnal 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.v13i1.1198

Abstract

This study aimed to analyse the mineral water inventory management practices and improve production cost efficiency at PT. Pintar Sumber Mineral. The research utilized a quantitative descriptive method, with data collected through interviews, documentation reviews, and literature studies. The findings demonstrated that the company had successfully and effectively implemented the Economic Order Quantity (EOQ) model. This effective implementation was evidenced by: The increase in the EOQ value corresponding with the growth in annual demand. The implementation of specific inventory management strategies that supported cost efficiency. While significant demand growth led to an increase in ordering and holding costs, the strategy of adjusting the EOQ model was able to optimally mitigate the impact of these rising costs. This study concluded that the application of the EOQ model had made a positive contribution to the company's operational efficiency.
Analisis Strategi Penanganan Kredit Macet Berdasarkan Konsep Manajemen Risiko Kredit pada KSP Kopdit Tuke Jung Jedho, Yulita Ermiana; Herdi, Henrikus; Aurelia, Pipiet Niken
Jurnal 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.v13i1.1238

Abstract

Non perfoming Loans are one of the main risks faced by savings and loan cooperatives and can impacts the financial stability as well as the sustainability of the cooperativ, s operations. this study aims to analyze strategies for handing non-performing loans based on the concepts of credit risk manajement at KSP Kopdit Tuke Jung Deru Dede Branch. This reserch use a qualitative approach with data collection methods through observation, interviews, and documentation. The data analyzed include non-performing loan data for the period 2022-2024 as well as interview results with the cooperative management. The data analys technique is carried out qualitatively and descriptively by linking field finding to findings to the concept of credit risk manajement, which includes risk identification, measurement, and control. The research result indicate that the increase in non-performing loans is influenced by internal factors such as suboptimal credit supervision, as well as exernal factors such as a decline in income and weak manajerial capacity of member businesses. The strategies for handling non-perfoming loans implemented by KSP Kopdit Tuke Jung include rescheduling, reconditioning, and restructuring. The implemention of these strategies is considered quite effective in helping members fulfil their credit obligations and reducing the cooperative, s risk of losses. Although strengthening credit analysis and post-credit supervision is still needed. This study is expected to serve as an evaluation material and reference for credit unions in improving sustainable risk manajement.
Analysis of the Management of Old-Age Security Funds at BPJS Ketenagakerjaan and Its Impact on Participant Welfare in the Context of Social Protection Fernandez, Margareth Chatrin Gladys; Herdi, Henrikus; Patty, Thadeus Fransesco Quelmo; Lewar, Maria Viviana Nurak
Neo Journal of economy and social humanities Vol 5 No 1 (2026): 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.v5i1.409

Abstract

This study examines the management of the Old Age Security Fund (Dana Jaminan Hari Tua) at BPJS Ketenagakerjaan and its impact on participants’ welfare within the context of social protection. The purpose of this study is to analyze the fund management mechanism of the Old Age Security Fund, assess its compliance with social protection principles, and identify the impact of the OAS program on participants’ welfare. This Research uses a qualitative approach with a case study method at BPJS Ketenagakerjaan in Sikka Regency. Data collection techniques included in-depth interviews with BPJS Ketenagakerjaan employees and OAS program participants, observation, and document review. Data analysis was conducted descriptively and analytically by linking field findings to public accountability theory and the concept of social protection. The Research results show that OAS funds have been managed in a centralized, transparent, and accountable manner in accordance with the law. The management of OAS funds reflects the principles of social protection through income security guarantees, protection against social risks, and the fulfillment of participant rights. The OAS program has a positive impact on participants’ welfare, including a sense of security, certainty of benefits, and future financial protection. This study strengthens empirical Research on the management of employment social security and offers practical implications for improving BPJS Ketenagakerjaan’s governance and services.
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 Betria Mayanes, Angelita 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 Fernandez, Margareth Chatrin Gladys Goo, Emilianus Eo Kutu Hale, Servina Ice, Magdalena Nona Jaeng, Wihelmina M. Yulia Jedho, Yulita Ermiana Karina Beku, Wilberta Katharina Yuneti Kenale, Merviyati Masi Kumanireng, Theresia Peni Lailatul Amanah, Lailatul Lamawitak, Paulus Libu 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, Virjinia Martha Mitan, Wilhelmina Ndate , Benediktus Mbake L 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 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 Yulianti, Maria Helena Yustina Nona Nadia, Maria