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All Journal Gemilang: Jurnal Manajemen dan Akuntansi Populer: Jurnal Penelitian Mahasiswa 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 Jurnal Akuntan Publik 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
Henrikus Herdi
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Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Social Sciences Transportation Other

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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.
Pengaruh Faktor Keperilakuan Organisasi Terhadap Sistem Akuntansi Keuangan Daerah Pada Badan Pengelola Keuangan Dan Aset Daerah Kabupaten Sikka Marlince Dipi Gapa; Henrikus Herdi; Yoseph Darius Purnama Rangga
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.v1i3.1036

Abstract

This study aims to determine and examine the influence of organizational behavior factors on the implementation of the regional financial accounting system. This type of research is descriptive and quantitative research. The population in this study was the total number of employees divided into several divisions with a total of 51 employees. The sampling technique used was to use saturated sampling with the number of samples used was as many as 41 respondents taken based on questionnaires that returned. Data collection was carried out using questionnaires measured with Likert scales. The analysis methods used are Multiple Linear Regression Analysis, T Hypothesis Test, F Hypothesis Test and Coefficient of Determination. The results of this study show that superior support and training do not affect the implementation of the regional financial accounting system while the clarity of objectives has a positive effect on the implementation of the regional financial accounting system.
Pengaruh Biaya Distribusi Terhadap Peningkatan Volume Penjualan: (Studi Kasus Pada Perusahaan Industri Manufaktur Sektor Makanan Dan Minuman Yang Terdaftar Dibursa Efek Indonesia Tahun 2020-2022) Maria Octavia Gale; Henrikus Herdi; Pipiet Niken Aurelia
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.v1i3.1041

Abstract

This study aims to determine the effect of distribution costs on increasing sales volume in food and beverage sector manufacturing industry companies listed on the IDX in 2020-2022. This research uses quantitative methods, this research was carried out on Food and Beverage Sector Manufacturing Industry Companies Listed on the IDX, and data taken for three years starting from 2020-2022 and the calculation uses data per semester consisting of Distribution Costs and Sales Volume. Data collection is carried out by documentation method. The population in this study is all Financial Statements of Food Sector Manufacturing Companies and Minimums Listed on the IDX from 2020-2022 totaling 78 Financial Statements Where the sample processed is part of the total population in the Income Financial Statements per semester in the 2020-2022 period which amounts to 24 Income Financial Statements. The data analysis carried out was by descriptive statistics and simple linear regression analysis while for significant testing using the t test. The results showed that: Distribution costs have a significant effect on sales volume in Food and Beverage Sector Manufacturing Industry Companies Listed on the IDX.
Analisis Kinerja Pemerintahan Desa Dalam Pengelolaan Alokasi Dana Desa Pada Desa Nirangkliung Kecamatan Nita Kabupaten Sikka Marselina Yunelciante Bora; Henrikus Herdi; Yan Yanitza Salvanos
Trending: Jurnal Manajemen dan Ekonomi Vol. 2 No. 4 (2024): Oktober : Trending: Jurnal Manajemen dan Ekonomi
Publisher : Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/trending.v2i4.3205

Abstract

This research aims to determine the performance of the Village Government in Managing Village Fund Allocations in Nirangkliung Village, Nita District, Sikka Regency. This research design is qualitative descriptive with data collection techniques in the form of observation, documentation and interviews. The type of data in this research is qualitative data with primary data sources and secondary data sources. Data analysis in this research takes the form of data collection, data reduction, data presentation, and drawing conclusions. The results of this research show that the performance of the Village Government in Managing Village Fund Allocations is quite good, seen from several indicators, namely responsiveness, responsibility and accountability. However, there are two indicators that are not working well, namely productivity indicators and service quality. Therefore, the assessment of productivity and service quality in the Nirangkliung Village government must be improved. The preparation of activity programs must prioritize the programs contained in the Village Development Planning Conference as well as transparency from village government officials to the community in their accountability for managing Village Fund Allocations.
Analisis Strategi Pemasaran Usaha Garam terhadap Tingkat Pendapatan Petani Garam: (Studi Kasus di Kampung Garam Kelurahan Kota Uneng) Intan Vidya Wati; Pipiet Niken Aurelia; Henrikus Herdi
Trending: Jurnal Manajemen dan Ekonomi Vol. 2 No. 4 (2024): Oktober : Trending: Jurnal Manajemen dan Ekonomi
Publisher : Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/trending.v2i4.3224

Abstract

The aim of this research is to determine and analyze the marketing strategies of salt farmers which consist of product, price, promotion and distribution strategies. The research location is in Garam Village, Uneng City Village, Alok District, Sikka Regency. Data collection techniques were carried out by direct observation, interviews and documentation. Data analysis was carried out descriptively-qualitatively. The analysis results from the product strategy side show that 1). The raw material for making salt is abundant sea water, 2). The quality of traditional salt farmers' salt products is considered very far from good quality, 3). Farmers do not create and own trademarks. From the price strategy side it appears that 1). The determinants of price policy are the middlemen and follow market prices, 2). Cash payment system at the time of transaction or by deferring in advance or being paid by the buyer. From the promotional model side, it can be seen that 1). Farmers do not have promotional tools, 2). The farmers feel that there has never been any party or anyone to help promote their production to the general public, and in terms of distribution strategy it has been found that 1), the dominant farmers sell their salt production to middlemen, and 2). Some are sold in traditional markets.
Faktor-Faktor yang Mempengaruhi Pemahaman Pelaku UMKM dalam Menyusun Laporan Keuangan Berdasarkan SAK EMKM di Kelurahan Kota Uneng Apolonia Septiana Embu; Henrikus Herdi; Paulus Libu Lamawitak
Anggaran : Jurnal Publikasi Ekonomi dan Akuntansi Vol. 2 No. 3 (2024): September : 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.v2i3.813

Abstract

The aim of this research is to determine the influence of educational background, socialization of SAK EMKM and business scale on the understanding of MSME actors in Uneng City Subdistrict in preparing financial reports based on SAK EMKM. Effective socialization of SAK EMKM is an important key in improving the quality of MSME financial reports. The data used in this research is primary data, where primary data collection was carried out by distributing questionnaires to MSME owners and the data analysis technique used used a Likert scale. The population in this research is MSMEs which only operate in the trade sector in Uneng City Village, Sikka Regency, as many as 176 MSME actors and the sampling technique uses the Slovin formula, namely 64 respondents. The data analysis method uses multiple linear regression analysis with the help of the SPSS Statistics version 22 program. The results of this research state that the variables of educational background, socialization of SAK EMKM and business scale partially and simultaneously have a significant effect on the understanding of MSME actors in preparing financial reports based on SAK EMKM.
Analisis Penentuan Harga Pokok Produksi dengan Metode Full Costing dan Variabel Costing Sebagai Dasar Penentuan Harga Jual pada Toko Imelda Bakery Albertini Noveritas Putri Darabogar; Henrikus Herdi; Siktania Maria Diliana
Inisiatif: Jurnal Ekonomi, Akuntansi dan Manajemen Vol. 3 No. 2 (2024): April : Inisiatif : Jurnal Ekonomi, Akuntansi dan Manajemen
Publisher : Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/inisiatif.v3i2.2282

Abstract

This research aims to determine the determination of product selling prices using a full costing and variable costing approach at the Imelda bakery shop. The data sources used in this research are primary data and secondary data. Primary data in this research is from interviews, and secondary data in this research is from financial report data. Data collection techniques used in this research were observation, interviews and documentation. The data analysis technique used in this research, namely quantitative descriptive analysis, is used to explain calculations using the full costing method and variable costing in determining the cost of production and then this information will be used as a basis for determining product selling prices. The results of the research show that the calculations use the method full costing produces higher production value compared to using the variable costing method. This is because the full costing method includes all costs, both fixed and variable, in the calculation of the cost of production, whereas the variable costing method does not include all types of costs, only variable costs.
Analisis Peranan Koperasi Simpan Pinjam Dalam Upaya Pengembangan UMKM Pada KSP Kopdit Ikamala Maria Yomianti Poling; Henrikus Herdi; Paulus Libu Lamawitak
Jurnal Mutiara Ilmu Akuntansi Vol 1 No 2 (2023): April : Jurnal Mutiara Ilmu Akuntansi
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jumia.v1i2.1153

Abstract

Penelitian ini bertujuan untuk mengetahui dan menjelaskan peranan koperasi simpan pinjam dalam upaya pengembangan UMKM pada KSP Kopdit Ikamala. Penelitian ini menggunakam pendekatan analisis deskriptif kualitatif. Teknik pengambilan data dilakukan dengan cara observasi, wawancara dan dokumentasi. Jumlah informan penelitian ini adalah 5 orang yang terdiri dari 2 orang pegawai KSP Kopdit Ikamala dan 3 orang pengusaha UMKM Bina’an KSP Kopdit Ikamala. Hasil penelitian menunjukan bahwa KSP Kopdit Ikamala memiliki peran dalam pengembangan UMKM sebagai penyedia modal usaha, penyimpan uang selain Bank, memenuhi permodalan UMKM dan memberdayakan ekonomi masyarakat namun dalam perkembangan UMKM, KSP Kopdit Ikamala masih rendah kemampuan SDM-Nya, lemahnya tata kelola, dan belum optimalnya pembinaan dari pemerintah sehingga perlunya perhatian karena belum ada mekanisme pengawasan terhadap aktivitas KSP seperti halnya pada Bank yang dilakukan oleh BI.
Co-Authors Adriana Alesandra Da Cunha Agnes Dua Ona Albertini Noveritas Putri Darabogar Antonius Philipus Kurniawan Apolonia Septiana Embu Emiliana Londa Emilianus Eo Kutu Goo Ermiana Riyanti Florentino Chirilus Christianto Fransiska Irmawanti Usnaat Intan Vidya Wati Konstantinus Pati Sanga Konstatinus Pati Sanga Kornelia Kristina Lusiana Lusiana Maria Alfrida Dolorosa Maria Dhapa Maria Fausta Valentin Lodan Maria Lifani Dua Lelu Maria Luciani Anryck Da Ona Maria Martina Mboko 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 Rosa Maria Bawang 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