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All Journal Gemilang: Jurnal Manajemen dan Akuntansi Profit: Jurnal Manajemen, Bisnis dan Akuntansi Neo Journal of economy and social humanities Journal of Creative Student Research Jurnal Mutiara Ilmu Akuntansi Inisiatif: Jurnal Ekonomi, Akuntansi Dan Manajemen Student Scientific Creativity Journal Jurnal Penelitian Ekonomi Manajemen dan Bisnis Trending: Jurnal Manajemen dan Ekonomi Jurnal Manajemen Dan Bisnis Ekonomi Jurnal Riset Akuntansi Jurnal Riset Ekonomi dan Akuntansi Jurnal Accounting UNIPA Anggaran: Jurnal Publikasi Ekonomi dan Akuntansi Jurnal Ekonomi, Akuntansi dan Perpajakan Jurnal Ilmiah Ekonomi, Akuntansi dan Pajak Jurnal Inovasi Ekonomi Syariah dan Akuntansi Akuntansi dan Ekonomi Pajak: Perspektif Global Jurnal Akuntan Publik
Henrikus Herdi
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Arts Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Social Sciences Transportation

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EVALUASI SILPA PADA KEGIATAN FISIK INFRASTRUKTUR DI DESA NELLE URUNG KABUPATEN SIKKA Agnes Dua Ona; Henrikus Herdi; Emilianus Eo Kutu Goo
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.v2i1.55

Abstract

Penelitian ini bertujuan untuk menganalisis faktor-faktor penyebab terjadinya SiLPA pada kegiatan fisik infrastruktur dan optimalisasi SiLPA pada tahun berikutnya.Rancangan Penelitian yang digunakan adalah Penelitian Kombinasi yaitu Penelitian Kuantitatif dan Kualitatif.Jenis Data Kuantitatif dan Kualitatif.Sumber data yang digunakan adalah data primer dan data sekunder. Teknik pengumpulan datanyadengan caraobservasi, wawancara dan dokumentasi. Teknik analisa data yaitu Analisis Kuantitatif dan Kualitatif. Hasil Penelitian ini menunjukan bahwa faktor-faktor penyebab terjadinya SiLPA pada pembangunan fisik infrastruktur di Desa Nelle Urung yaitu efisiensi anggaran atau penghematan belanja, efektifitas pendapatan, pelaksanaan kegiatan yang kurang matang, kegiatan tahun sebelumnya tidak dilaksanakan, sumber anggaran pendapatan transfer yang masuk pada akhir tahun dan kegiatan pembangunan yang seharusnya terjadi tepat waktu diharuskan ditunda karena pertimbangan beberapa hal, sedangkan optimalisasi SiLPA pada tahun berikutnya digunakan untuk menutupi defisit anggaran tahun berikutnya, dan untuk membayar kembali proyek atau kegiatan yang belum terealisasi pada tahun anggaran sebelumnya.
Pengaruh Kompetensi Sumber Daya Manusia dan Sistem Pengendalian Interen terhadap Kualitas Laporan Keuangan Maria Alfrida Dolorosa; Henrikus Herdi; Pipiet Niken Aurelia
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.v2i1.50

Abstract

Tujuan penelitian ini merupakan jenis penelitian bersifat kuantitatif dengan tujuan untuk mengetahui pengaruh kompetensi sumber daya manusia dan sistem pengendaian interen terhadap kualitas laporan keuangan pada BPKAD Kabupaten Sikka. Sampel ini diambil dari 30 orang di kantor BPKAD Kabupaten Sikka. Jenis data yang digunakan dalam penelitian ini adalah kuantitatif yang diperoleh dari kuesioner yang dibagikan dan  berhubungan dengan masalah yang diteliti. Pengumpulan data yang dilakukan dengan pembagian kuesioner. Dalam penelitian ini sumber data yang digunakan dalam pengumpulan data mencangkup data primer. Instrumen penelitian yang digunakan dalam penelitian ini adalah menggunakan metode skala Likert. Berdasarkan hasil penelitian data dengan menggunakan perhitungan statistik melalui aplikasi SPSS mengenai pengaruh kompetensi sumber daya manusia dan sistem pengendalian interen terhadap kualitas laporan keuangan pada BPKAD Kabupaten Sikka yang telah dibahas pada bab sebelumnya, maka penulis menarik kesimpulan penting yaitu kompetensi sumber daya manusia berpengaruh signifikan terhadap kualitas laporan keuangan semakin baik kompetensi sumber daya manusia dalam membuat laporan keuangan maka semakin baik kualitas laporan keuangan yang dihasilkan dan semakin baik pengendalian interen semakin baik pula kualitas laporan keuangan yang dihasilkan.
ANALISIS SISTEM INFORMASI AKUNTANSI PERSEDIAAN DALAM MENUNJANG KEEFEKTIFAN PENGELOLAAN PERSEDIAAN OBAT-OBATAN (STUDI KASUS PADA UPTD PUSKESMAS NELLE) Yohanes Roberto; Henrikus Herdi; Paulus Libu Lamawitak
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.v2i1.61

Abstract

Penelitian ini bertujuan untuk mengetahui dan menganalisis prosedur dan pelaksanaan sistem informasi akuntansi persediaan dalam menunjang keefektifan pengelolaan persediaan obat obatan pada UPTD Puskesmas Nelle. Analisis Data menggunakan Analisis Kualitatif dengan metode wawancara. Hasil penelitian menunjukan bahwa Prosedur dan pelaksanaan sistem informasi akuntansi perediaan obat-obat pada UPTD Puskesmas Nelle sudah berjalan dengan baik hal ini dikarenakan dalam menjalankan prosedur dan pelaksanaan sudah sesuai dengan fungsi persediaan obat-obatan yang ada. Tetapi pada proses pencatatan prosedur persediaan obat-obatan belum menggunakan sistem pencatatan komputerisasi tetapi masih menggunakan format manual dari instalasi farmasi Kabupaten. Pengelolaan persediaan obat-obatan sudah berjalan secara efektif, hal ini karena sudah sesuai dengan fungsi persediaan yang ada dari perencanaan, permintaan, penerimaan, penyimpanan, pendistribusian, pencatatan dan pelaporan.
Analisis Penerimaan Retribusi Parkir Pada Pasar Alok Terhadap Pendapatan Asli Daerah Kabupaten Sikka Tahun (2018-2020) Lusiana Lusiana; Henrikus Herdi; Pipiet Niken Auerlia
JURNAL MANAJEMEN DAN BISNIS EKONOMI Vol. 1 No. 4 (2023): October : JURNAL MANAJEMEN DAN BISNIS EKONOMI
Publisher : Institut Teknologi dan Bisnis (ITB) Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54066/jmbe-itb.v1i4.699

Abstract

The purpose of this research is to find out and analyze the Acceptance of Parking Retribution on Regional Original Revenue of Sikka Regency. The type of research used is descriptive-quantitative. Quantitative-descriptive is a method that aims to objectively create a picture or description of a situation using numbers starting from data collection, interpretation of the data as well as appearance and results. Data analysis techniques in this study use growth analysis formulas, effectiveness analysis formulas and contribution analysis formula. The results of this study indicate that the growth in parking fee receipts in Sikka district in 2018-2020 was not effective. The effectiveness of receiving parking fees in Sikka Regency from 2018-2020 is quite effective because parking officers are negligent in guarding the parking lot. The contribution of parking fee receipts to local revenue in Sikka district in 2018-2020 has fluctuated because revenue from parking fees is unequal each year and is unable to contribute to PAD.
Pengaruh Aset Dan Modal Sendiri Terhadap Sisa Hasil Usaha (SHU) Pada Koperasi Simpan Pinjam Suru Pudi Koting Yuliana Novita; Henrikus Herdi; Antonius Philipus Kurniawan
GEMILANG: Jurnal Manajemen dan Akuntansi Vol. 3 No. 4 (2023): Jurnal Manajemen dan Akuntansi
Publisher : BADAN PENERBIT STIEPARI PRESS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56910/gemilang.v3i4.863

Abstract

This research aimed to determine the effect of assets and own capital on the remining results of operations at the Suru Pudi Koting Credit Union. This research method was quantitative. The population in this research was the financial statements of the Suru Pudi Koting Credit Union and the sample used was the profit and loss statement of the Suru Pudi Koting Credit Union. Data analysis used multiple linear regression analysis. Hypotesis testing used a partial test (t-test), simultaneous test ( F-test), and determination coefficient test (R-test). The result of the research based on the t-test showed that partially or significantly the asset variable did not affect the remaining results of operations, own capital could affect the remaining results of operations, and the statistical results of the F-test showed that simultaneously all independent variables had no significant effect on the remaining results of operations
Pengaruh Pemberian Kredit Terhadap Pendapatan Usah Kecil Dan Menengah Di Koperasi Simpan Pinjam Pintu Air Cabang Lekebai Oktavia Maria Sa; Henrikus Herdi; Pipiet Niken Aurelia
GEMILANG: Jurnal Manajemen dan Akuntansi Vol. 3 No. 4 (2023): Jurnal Manajemen dan Akuntansi
Publisher : BADAN PENERBIT STIEPARI PRESS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56910/gemilang.v3i4.867

Abstract

This research was conducted with the aim of examining the effect of granting credit on the income of small and medium enterprises in the Lekebai branch of the Lekebai Savings and Loans Cooperative. In this study, the total population taken was 90 people and for sampling using the slovin formula, the number of samples taken was 45 people. The research method used is a quantitative method. Data collection techniques used are interviews, questionnaires, documentation. While the data analysis used is data quality test, normality test, simple linear regressive analysis, hypothesis testing (t test), coefficient of determination test, heteroscedasticity test, the analytical tool used is IBM SPSS statistic V.26. Based on the results of the study, it was obtained that the provision of credit to the income of small and medium enterprises through the t test with the value obtained from the value of t count <t table, then Ho is accepted and Ha is rejected and it can be concluded that granting credit has no effect on the income of small and medium enterprises.
Analisis Kepatuhan Wajib Pajak Kendaraan Bermotor Dalam Upaya Meningkatkan Penerimaan Pajak Daerah Pada Kantor Samsat Maumere Yefrianus Fernando; Henrikus Herdi; Konstatinus Pati Sanga
GEMILANG: Jurnal Manajemen dan Akuntansi Vol. 3 No. 4 (2023): Jurnal Manajemen dan Akuntansi
Publisher : BADAN PENERBIT STIEPARI PRESS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56910/gemilang.v3i4.891

Abstract

This research aimed to determine and analyze Vehicle Tax revenue in increasing the local tax revenue at the One-stop Administration Services Office Maumere and to analyze the factors causing the realization of Vehicle Tax not to reach the target. This research approach was descriptive using qualitative data types. This research data were in the form ofprimary data and secondary data. The data analysis technique used was in the form of qualitative descriptive analysis techniques. The research findings showed that the real growth of motorized vehicles seemed to be increasing but the Vehicle Tax had never reached the target. The efforts taken by the local government in increasing the Vehicle Tax included creating tax support facilities in the form of building outlets in urban and rural areas, conducting direct field outreach, promoting tax payment policies, and offering One-stop Administration Services mobile to all of Sikka Regency's regions.
Analisis Sisa Lebih Perhitungan Anggaran (SiLPA) Pada Anggaran Pendapatan Belanja Daerah Kabupaten Sikka Maria Nona Trisna; Henrikus Herdi; Wihelmina M; Yulia Jaeng
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.v1i4.874

Abstract

The implementation of regional autonomy as outlined in Law Number 33 of 2004 provides for the existence of financial considerations between the central government and regional governments. The research was conducted at the Sikka Regency Regional Financial and Asset Management Agency (BPKAD), a new institution formed by Sikka Regency Regional Regulation Number 49 of 2016. The object of the research is the area of ​​regional financial and asset management which is obliged to have the main task of assisting regional heads in government administration. , prepare annual activity reports of regional work units. This research aims to determine the growth of SiLPA in the 2016-2020 Sikka Regency APBD and also to determine the factors in the occurrence of SiLPA in the 2016-2020 Sikka Regency APBD. The method used in this research is mixed method research which combines quantitative and qualitative approaches.
Analisis Kepatuhan Wajib Pajak Usaha Mikro Kecil dan Menengah (UMKM) : (Studi Kasus pada Desa Habi) Maria Lifani Dua Lelu; Henrikus Herdi; Wihelmina Maryetha Y. Jaeng
Jurnal Riset Ekonomi dan Akuntansi Vol. 2 No. 3 (2024): September : JURNAL RISET EKONOMI DAN AKUNTANSI
Publisher : Institut Teknologi dan Bisnis (ITB) Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54066/jrea-itb.v2i3.2335

Abstract

Analysis of MSME taxpayer compliance in Habi Village. The purpose of this research was to determine and analyze the compliance of MSME taxpayer in Habi Village in paying taxes. This research employed a descriptive qualitative study, and the data collection teachnque for writing this thesis used the interview method. The number of informants in this study were five MSMEs in Habi Village. The research revealed thas two MSME owner in Habi Village had registered their businesses as taxpayers, while there others had not obtained an NPWP (taxpayer identification number). Additionally, some MSMEs in Habi Village lacked knowladge and understanding about income tax, including how to properly register as taxpayers, resubmit notification letters, pay tax arrears before the due date, and calculate and pay taxes owed on their income.
Potensi Pendapatan Asli Daerah Dalam Mendukung Otonomi Perekonomian Di Daerah Kabupaten Sikka Florentino Chirilus Christianto; Henrikus Herdi; Yan Yanitsa Salvanos
Jurnal Penelitian Ekonomi Manajemen dan Bisnis Vol. 3 No. 2 (2024): Mei : Jurnal Penelitian Ekonomi Manajemen dan Bisnis
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jekombis.v3i2.3535

Abstract

This research aims to analyze the Potential of Original Regional Income of Sikka Regency in supporting Regional Economic Autonomy from the perspective of community economic growth, on the utilization of potential sectors such as the Tourism Sector, Trade Sector, Industrial Sector, Agricultural Sector; Livestock Subsector and Fisheries Subsector spread across the Sikka Regency area. The data collection technique is documentation and interviews using a qualitative descriptive analysis method of the community's economic capacity with a comparison with the realization of Sikka Regency's PAD revenue for the 2018-2022 period. The results of the research show that utilizing regional potential in Sikka Regency contributes to regional economic growth. Regional economic growth has a positive correlation with the PAD growth rate of Sikka Regency. Utilization of Regional Potential has not been utilized optimally in increasing Sikka Regency's PAD acquisition, and still tends to fluctuate and not reach the budgeted target.
Co-Authors Agnes Dua Ona Albertini Noveritas Putri Darabogar Antonius Philipus Kurniawan Apolonia Septiana Embu Emilianus Eo Kutu Goo Ermiana Riyanti Florentino Chirilus Christianto Intan Vidya Wati Konstantinus Pati Sanga Konstatinus Pati Sanga Lusiana Lusiana Maria Alfrida Dolorosa Maria Fausta Valentin Lodan Maria Lifani Dua Lelu Maria Luciani Anryck Da Ona Maria Nona Trisna Maria Octavia Gale Maria Paskalia Dua Vina Maria Venselina Nona Yeni Maria Yomianti Poling Mariani Sarah Colson Mbadhi Tani Marlina Kristanti Marlince Dipi Gapa Marselina Yunelciante Bora Niken Aurelia, Pipiet Oktavia Maria Sa Paulus Libu Lamawitak Pipiet Niken Auerlia Siktania Maria Diliana Siktania Maria Dilliana Sisilia Anyel Faridawati Viktorius Densius Moa Mori Vincencio Sinar Da Gomez Wedani, Ni Putu Ayu Wihelmina M Wihelmina Maryetha Y. Jaeng Wihelmina Maryetha Yulia Jaeng Yan Yanitsa Salvanos Yan Yanitza Salvanos Yefrianus Fernando Yohanes Roberto Yonivasius Siga Yosefina Andia Dekrita Yoseph Darius Purnama Rangga Yulia Jaeng Yuliana Novita