Article Per Year (5 Year)
p-Index From 2021 - 2026
6.22
P-Index
This Author published in this journals
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 Jurnal Accounting Unipa
Henrikus Herdi, Henrikus
Universitas Nusa Nipa Maumere
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences

Published : 51 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 51 Documents
Search

 2   3   4   5   6 
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 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 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.
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.
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 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.
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 Fernandez, Margareth Chatrin Gladys Goo, Emilianus Eo Kutu Hale, Servina Jaeng, Wihelmina M. Yulia Jawa, Sardiyanto Kedeng Jedho, Yulita Ermiana Karina Beku, Wilberta Karolina Aprila Dua Meak Katharina Yuneti Kenale, Merviyati Masi Kumanireng, Theresia Peni Lailatul Amanah, Lailatul Lamawitak, Paulus Libu Libu Lamawitak, Paulus 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 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 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