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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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ANALISIS PENERIMAAN RETRIBUSI SAMPAH DALAM MENINGKATKAN PENDAPATAN ASLI DAERAH KABUPATEN SIKKA Chindyani Bura, Mathilde; Herdi, Henrikus; Fransesco Quelmo Patty, Thadeus
Accounting UNIPA - Jurnal Akuntansi Vol 5 No 1 (2026): Jurnal Accounting Unipa
Publisher : Program Studi Akuntansi Fakultas Ekonomi dan BisnisUniversitas Nusa Nipa

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Abstract

Penelitian ini bertujuan untuk menganalisis penerimaan retribusi sampah dalam meningkatkan Pendapatan Asli Daerah (PAD) Kabupaten Sikka, dengan fokus pada mekanisme pemungutan dan kontribusinya terhadap PAD selama periode 2021-2023. Latar belakang penelitian didasarkan pada prinsip otonomi daerah sesuai Undang-Undang Nomor 23 Tahun 2014, di mana retribusi sampah sebagai bagian dari retribusi jasa umum diharapkan menjadi sumber PAD yang signifikan. Namun, realisasi retribusi sampah menunjukkan tren penurunan, sementara PAD meningkat, sehingga kontribusinya rendah. Penelitian ini menggunakan pendekatan deskriptif kualitatif dan kuantitatif dengan teori stewardship sebagai grand theory, yang menekankan peran pemerintah daerah sebagai steward yang mengelola sumber daya untuk kepentingan masyarakat (principal). Data dikumpulkan melalui wawancara dengan Kabid Persampahan, petugas penagih, dan bendahara retribusi sampah, serta analisis dokumen dan data sekunder dari Dinas Lingkungan Hidup dan Badan Pendapatan Daerah Kabupaten Sikka. Hasil penelitian menunjukkan bahwa mekanisme penerimaan retribusi sampah berjalan terstruktur berdasarkan Perda Nomor 5 Tahun 2023 dan Perbup Nomor 5 Tahun 2024, mencakup pendataan pelanggan, penagihan bulanan menggunakan karcis resmi, pencatatan manual-digital, dan penyetoran mingguan ke Kas Daerah melalui SIPD. Namun, kontribusi retribusi sampah terhadap PAD sangat kecil, yaitu 0,0039% (2021), 0,0033% (2022), dan 0,0030% (2023). Kendala utama meliputi keterbatasan infrastruktur (truk rusak), rendahnya kepatuhan masyarakat, dan jangkauan wilayah luas. Penelitian menyimpulkan bahwa meskipun mekanisme akuntabel, kontribusi retribusi sampah belum optimal sebagai pilar PAD, selaras dengan stewardship theory yang menuntut optimalisasi sumber daya untuk kesejahteraan kolektif. Saran meliputi peningkatan infrastruktur, sosialisasi masyarakat, digitalisasi penagihan, dan pelibatan desa/kelurahan untuk meningkatkan efisiensi dan kontribusi terhadap PAD.
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.
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 Chindyani Bura, Mathilde 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 Fransesco Quelmo Patty, Thadeus Goo, Emilianus Eo Kutu Hale, Servina Ice, Magdalena Nona 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 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 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