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All Journal Journal Of Business, Finance, and Economics (JBFE) Profit: Jurnal Manajemen, Bisnis dan Akuntansi Optimal: Jurnal Ekonomi dan Manajemen Neo Journal of economy and social humanities Jurnal Mutiara Ilmu Akuntansi Inisiatif: Jurnal Ekonomi, Akuntansi Dan Manajemen Student Scientific Creativity Journal Jurnal Kewirausahaan dan Manajemen Bisnis CUAN Jurnal Riset Akuntansi Jurnal Accounting UNIPA Jurnal Akuntan Publik Jurnal Projemen UNIPA Anggaran: Jurnal Publikasi Ekonomi dan Akuntansi Jurnal Ilmiah Ekonomi, Akuntansi dan Pajak
Fransiscus De Romario
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Arts Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Social Sciences

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Pengaruh Literasi Keuangan Terhadap Perilaku Keuangan Ibu Rumah Tangga Desa Rubit Kecamatan Hewoloang Natalia Primadianita Heret; Maria Nona Dince; Fransiscus De Romario
Jurnal Accounting UNIPA Vol 2, No 1 (2023): Jurnal Accounting UNIPA
Publisher : Program Studi Akuntansi Universitas Nusa Nipa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.2221/accounting.v2i1.51

Abstract

Literasi keuangan adalah kemampuan dengan pengelolaan keuangan pribadi mengenai tabungan, asuransi, dan investasi. merupakan keharusan bagi setiap individu agar terhindar dari masalah keuangan. Tujuan penelitian ini untuk mengetahui apakah literasi keuangan berpengaruh terhadap perilaku keuangan ibu rumah tangga Desa Rubit Kecamatan Hewokloang.Data penelitian ini diperoleh dari kuesioner dan observasi. Populasi dalam penelitian ini adalah ibu rumah tangga Desa Rubit. Sampel pada penelitian ini sebanyak 40 ibu rumah tangga. Pengambilan sampel menggunakan teknik random sampling. Teknik analisa data dalam penelitian ini menggunakan program IBM SPSS Statistics 26. Hasil  dari penelitian menunjukan literasi keuangan berpengaruh signifikan terhadap perilaku keuangan ibu rumah tangga Desa Rubit Kecamatan Hewokloang. Nilai siginifikansi Variabel Literasi Keuangan sebesar 0,000 <0,05 atau  nilai t hitung > t tabel 4,270 > 2,021.
Pengaruh Sistem Informasi Akuntansi Dan Peran Internal Audit Terhadap Kualitas Laporan Keuangan Pemerintahan Desa Pada Kecamatan Magepanda Anastasia Febriana Ciciliawanti; Maria Nona Dince; Fransiscus De Romario
Jurnal Riset Akuntansi Vol. 1 No. 4 (2023): November : JURNAL RISET AKUNTANSI
Publisher : Institut Teknologi dan Bisnis (ITB) Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54066/jura-itb.v1i4.835

Abstract

The purpose of this research is to examine and to analyze the influence of accountancy system utilization and the auditing internal role to the village government’s finance report quality of Magepanda Subdistrict. This kind of this research is quantitative research. The population in this research is the villages’device which located in 5 (five) villages in Magepanda Subdistrict, which the technique of sample taking use saturated sample, so the amount of sample in this research is 40 persons. The data which used in this research are primary data and secondary data which used the questionnaire as the data collection method. The data processing in this uses the SPSS software program. The result in this research shows that the accountancy system utilization (X1) and the auditing internal role (X2) take the partially effect of the finance report (Y) and the accountancy system utilization (X1) and the auditing internal role (X2) take the simultaneously effect to the finance report quality.
Analisis Penerapan Kebijakan Rescheduling Sebagai Upaya Penyelesaian Kredit Bermasalah Pada Koperasi Kopdit Pintu Air Cabang Bola Maria Yerista Mindiyati; Yosefina Andia Dekrita; Fransiscus De Romario
Jurnal Akuntan Publik Vol. 1 No. 3 (2023): September : Jurnal Akuntan Publik
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59581/jap-widyakarya.v1i3.1038

Abstract

Branch Watergate Cooperative This study aims to determine the Application of Rescheduling Policy as an Effort to Resolve Non-Performing Loans at the Bola Branch Watergate Cooperative. The data collection techniques used were observation, interviews and documentation. The data analysis technique used is qualitative analysis, namely data collection and analysis, data reduction, data presentation, and verification or conclusions. The results of this study show that the causes of non-performing loans are: internal factors include: Less selective cooperatives in the analysis of credit, Lack of survey processes and the existence of family relationships. . External factors include mental factors, economic factors seen from the low income of members, member errors in calculating and not understanding well the business made so that they experience failure in managing the business, members are tempted by 3 times the share loan, and lack of communication. The implementation of rescheduling policy as an effort to resolve non-performing loans has gone well and meets the criteria. The rescheduling process was successful because most members were able to pay off the loan.
Evaluasi Sistem Informasi Akuntansi Atas Prosedur Penerimaan dan Pengeluaran Dana Bantuan Operasional Penyelenggaraan Pendidikan Anak Usia Dini Kristantia Usfunan; Fransiscus De Romario
OPTIMAL Jurnal Ekonomi dan Manajemen Vol. 2 No. 2 (2022): Juni : Jurnal Ekonomi dan Manajemen
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (125.664 KB) | DOI: 10.55606/optimal.v2i2.504

Abstract

Pendidikan adalah hak setiap warga negara. Hal ini tergambar jelas pada tujuan bangsa Indonesia dalam UUD 1945 alinea ke-4 yang berbunyi “melindungi segenap bangsa Indonesia dan tumpah darah Indonesia, memajukan kesejahteraan umum, serta mencerdaskan kehidupan bangsa. Amanat suci untuk mencerdaskan kehidupan bangsa ini harus dimulai dalam diri setiap warga negara sejak kelahirannya. Pendidikan bagi setiap warga negara sejak kelahirannya kini dikenal dengan nama PAUD atau Pendidikan Anak Usia Dini. Pada dasarnya Pendidikan Anak Usia Dini merupakan upaya dan tindakan yang dilakukan oleh pendidik dan orang tua dalam proses perawatan, pengasuhan dan pendidikan bagi anak dengan menciptakan aura dan lingkungan dimana anak dapat mengeksplorasi pengelaman yang memberikan kesempatan kepadanya untuk mengetahui dan memahami pengalaman belajar yang diperolehnya dari lingkungan, melalui cara mengamati, meniru dan bereksperimen yang berlangsung secara berulang-ulang dengan melibatkan seluruh potensi dan kecerdasan anak.
Analisis Penerapan Akuntansi Keperilakuan Sumber Daya Manusia Pada Usaha Mikro Kecil dan Menengah di Kelurahan Kota Baru, Kecamatan Alok Timur, Kabupaten Sikka Kristiana Daputri; Yosefina Andia Dekrita; Fransiscus De Romario
Anggaran : Jurnal Publikasi Ekonomi dan Akuntansi Vol. 2 No. 4 (2024): Desember : Anggaran: Jurnal Publikasi Ekonomi dan Akuntansi
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/anggaran.v2i4.883

Abstract

This research aims to determine the behavior that arises from MSME actors regarding the existence of accounting science and its application, this is because there are still many MSMEs who do not understand what accounting is and what accounting is like. This research was conducted in Kota Baru Subdistrict by examining several MSME actors in Kota Baru Subdistrict who are members of it. Researchers use a qualitative approach with the type of research, namely descriptive. Qualitative research is research that produces written or verbal data from a person or observed behavior, and the technique for collecting the data is using observation, interviews and documentation. The results of this research show that the behavior given by MSME actors in response to the existence of accounting knowledge and its application in the business world results in MSME actors already knowing the existence of accounting science, but there are still MSMEs who do not understand what accounting is.
Pengaruh Literasi Keuangan Terhadap Kinerja Keuangan Usaha Mikro Kecil dan Menengah (UMKM) dengan Perilaku Pengelolaan Keuangan sebagai Variabel Intervening: Studi Kasus pada UMKM di Kecamatan Alok Timur Florentina Bene; Konstantinus Pati Sanga; Fransiscus De Romario
Inisiatif: Jurnal Ekonomi, Akuntansi dan Manajemen Vol. 3 No. 4 (2024): Oktober : Inisiatif : Jurnal Ekonomi, Akuntansi dan Manajemen
Publisher : Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/inisiatif.v3i4.3162

Abstract

This study aimed to determine the influence of financial literacy on the financial performance of MSMEs with financial management behavior as an intervening variable. The method used in this research was quantitative. The population in this study consisted of MSME actors in the East Alok District, totaling 1,548 MSME actors. The sampling technique employed simple random sampling with a total sample of 94 respondents. The type of data used in this study was primary data. The data collection procedure utilized questionnaires measured with a Likert scale. The data analysis technique used in this study was a simple linear analysis method, including descriptive statistical tests, data quality tests, classical assumption tests, hypothesis tests, and path analysis. The results of the study indicated that: (1) Financial literacy did not affect the financial performance of MSMEs, (2) Financial literacy affected the financial management behavior of MSMEs, (3) Financial management behavior did not affect the financial performance of MSMEs, and (4) Financial management behavior could not mediate the influence of financial literacy on the financial performance of MSMEs.
Analisis Partisipasi Anggota Dalam Meningkatkan Sisa Hasil Usaha Koperasi Pada KSP Kopdit Pintu Air Cabang Koting Ansilia Ambrosia Legur; Maria Nona Dince; Fransiscus De Romario
Jurnal Mutiara Ilmu Akuntansi Vol 1 No 1 (2023): Januari: Jurnal Mutiara Ilmu Akuntansi
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jumia.v1i1.1147

Abstract

Penelitian ini bertujuan untuk mengetahui dan menganalisis partisipasi anggota terhadap peningkatan perolehan sisa hasil usaha koperasi pada KSP Kopdit Pintu Air Cabang Koting. Data penelitian ini diperoleh melalui wawancara dan dokumentasi. Jenis penelitian ini adalah deskriptif kuantitatif. Data yang digunakan dalam penelitian ini adalah data kuantitatif berupa data laporan keuangan jumlah simpanan, jumlah pinjaman dan jumlah perolehan sisa hasil usaha pada KSP Kopdit Pintu Air Cabang Koting tahun 2019-2021. Metode analisis data yang digunakan dalam penelitian ini adalah analisis deskriptif kuantitatif dengan melakukan analisis perbandingan. Hasil dari penelitian ini menunjukkan bahwa partisipasi anggota dalam bentuk simpanan saham tahun 2019-2021 mengalami fluktuasi begitu juga dengan perolehan sisa hasil usaha. Partisipasi anggota dalam bentuk pinjaman tahun 2019-2021 mengalami fluktuasi begitu juga dengan perolehan sisa hasil usaha. Dimana, ketika partisipasi pinjaman dan simpanan meningkat, sisa hasil usaha juga ikut meningkat dan sebaliknya ketika partisipasi pinjaman dan simpanan menurun , sisa hasil usaha pun ikut menurun. Dengan demikian, maka dapat disimpulkan bahwa dengan adanya partisipasi anggota dapat meningkatkan perolehan sisa hasil usaha KSP Kopdit Pintu Air Cabang Koting.
Analisis Penyajian Laporan Keuangan Pada Badan Usaha Milik Desa (BUMDes) (Studi Kasus Pada BUMDes Bersama Bangkit Mandiri Sejahtera Kecamatan Nita) Maria Nona Ivon; Wilhelmina Mitan; Fransiscus De Romario
Jurnal Mutiara Ilmu Akuntansi Vol 1 No 4 (2023): Oktober : Jurnal Mutiara Ilmu Akuntansi
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jumia.v1i4.2043

Abstract

This study aims to analyze how the presentation of financial statements at Village-Owned Enterprises (BUMDes) Bersama Bangkit Mandiri Sejahtera, Nita District. By analyzing the financial statements made by BUMDes Bersama Bangkit Mandiri Sejahtera, Nita District, and adjusting to the statement of Financial Accounting Standards for Micro, Small and Medium Entities (SAK EMKM). The research method used in this study is qualitative research with descriptive methods. Data collection is done through interviews, documentation and observation. The results of this study show that in the presentation of financial statements made by BUMDes Bersama Bangkit Mandiri Sejahtera has not fully implemented financial statements in accordance with SAK EMKM due to limited knowledge of BUMDes management and the absence of training from related parties.
Pengaruh Sistem Keuangan Desa (SISKEUDES) Terhadap Kinerja Pemerintah Desa Di Kecamatan Doreng Lastiana Felisitas; Wilhelmina Mitan; Fransiscus De Romario
Jurnal Mutiara Ilmu Akuntansi Vol 1 No 4 (2023): Oktober : Jurnal Mutiara Ilmu Akuntansi
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jumia.v1i4.2051

Abstract

This research aims to find out whether the Village Financial System influences the Performance of the Village Government in Doreng District. This research uses a quantitative approach with descriptive and associative research. The population in this study was 30 people with the research sample using a saturated sample. The data used in this research is primary data. The data collection technique in this research uses a questionnaire. The data analysis techniques used in this research are descriptive statistical analysis, data quality test, classical assumption test, simple linear regression analysis, coefficient of determination, and t test using IBM SPSS Statistics 26. The results of the descriptive analysis show that the respondents' perceptions of the Village Financial System variable (X) is 90% with very good criteria. Meanwhile, the respondent's perception of the Village Government Performance variable (Y) was 86% in the very good category. The research results show that the Village Financial System variable has a significant value of 0.000 which is smaller than the α value (0.05), so Ha is accepted. Thus, the Village Financial System variable partially influences the performance of the Village Government in Doreng District.
Pengaruh Sistem Informasi Akuntansi dan Penerapan SAK EMKM terhadap Keberhasilan UMKM Yohana Aprilita Rosginem Kein; Wilhelmina Mitan; Fransiscus De Romario
Jurnal Mutiara Ilmu Akuntansi Vol 2 No 4 (2024): Oktober : Jurnal Mutiara Ilmu Akuntansi
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jumia.v2i4.3345

Abstract

The aim of this research is to determine the influence of the Accounting Information System and the Implementation of SAK EMKM on the Success of MSMEs in East Alok District. This research uses a quantitative approach with the nature of explanatory research. The sampling technique used saturated samples with a sample size of 30 people. The data collection technique used a questionnaire distributed to 30 respondents and the data analysis technique used multiple linear regression analysis using the Statistical Package for the Social Sciences (SPSS) version 23. From the research results it was found that the variables Accounting Information System (X1) and Implementation of SAK EMKM (X2) influences the success of MSMEs (Y) with positive parameters, which means that the better or higher the level of implementation of the Accounting Information System and EMKM SAK, the higher the level of success of MSMEs. The influence of the Accounting Information System (X1) and the Implementation of SAK EMKM (X2) is 72.9% on the Success of MSMEs (Y) of the Basic Food Kiosk Business in East Alok District, while 27.1% is influenced by other factors outside the research variables.
Co-Authors Ambrosiana Srivici Eken Anastasia Febriana Ciciliawanti Ansilia Ambrosia Legur Elisabeth Susanti Evaldiana Adelia Florentina Bene Fransiska Trisnawati Hendrikus Herdi Konstantinus Pati Sanga Kristantia Usfunan Kristiana Daputri Lastiana Felisitas Mage, Urbanus Berni Maria Adinda Nona Febi Maria Nona Dince Maria Nona Ivon Maria Yerista Mindiyati Natalia Primadianita Heret Niken Aurelia, Pipiet Susana Golan Hera Wilhelmina Mitan Yohana Aprilita Rosginem Kein Yosefina Andia Dekrita