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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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Peranan KSP Kopdit Pintu Air dalam Pengembangan Usaha Mikro Kecil dan Menengah (UMKM) di Cabang Maumere Viktorius Densius Moa Mori; Henrikus Herdi; Paulus Libu Lamawitak
Jurnal Ilmiah Ekonomi, Akuntansi, dan Pajak Vol. 1 No. 1 (2024): Maret : Jurnal Ilmiah Ekonomi, Akuntansi, dan Pajak (JIEAP)
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/jieap.v1i3.459

Abstract

The research aimed to analyze the role of KSP Kopdit Pintu Air in the development of Micro, Small, and Medium Enterprises in the Maumere Branch. The research method employed a qualitative descriptive analysis approach. The data collection methods included observation, interviewes, and documentation. The data sources used in this research were both primary and secondary data. The research involved 7 informants, including 3 employees of KSP Kopdit Pintu Air and 4 micro, small, and medium enterprise (UMKM) actors. The research’s results indicated that KSP Kopdit Pintu Air played a role in providing capital for micro, small, and medium enterprises. The also act as marketing facilitators, aiding members in promoting their business results. However, it’s important to note that KSP Kopdit Pintu Air did not offer entrepreneurship training, seminars, or workshops for their members. Additionally, the mentoring provided to member businesses was limited to monthly meetings for motivation, and the financial facilitators had not received training in financial management.
Penerapan Akuntansi Pertanggungjawaban sebagai Alat Pengendalian Biaya Produksi dan Penilaian Kinerja pada UPT. Sikka Innovation Centre Ermiana Riyanti; Henrikus Herdi; Siktania Maria Dilliana
Jurnal Inovasi Ekonomi Syariah dan Akuntansi Vol. 1 No. 4 (2024): Juli: Jurnal Inovasi Ekonomi Syariah dan Akuntansi (JIESA)
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/jiesa.v1i4.238

Abstract

Research This study aims to determine the application of accountability accounting as a tool for production cost control and performance appraisal at UPT. production cost control and performance appraisal at Sikka Innovation Center. innovation center. In the application of responsibility accounting there are several indicators, namely, organizational structure, budget, separation of controllable and uncontrollable costs, account code classification, account reporting, and performance appraisal at UPT. controlled and uncontrolled, account code classification, accountability report. accountability report. Implementation of accountability accounting as a performance appraisal tool There are several indicators, namely, identification of the center of responsibility center, standards are set as benchmarks for manager performance on certain responsibility center, manager performance is measured by comparing the budget and realization between budget and realization, managers are individually rewarded or punished by higher management. or punishment from higher management. This research uses a qualitative descriptive method. Techniques data collection techniques using literature study, observation, interviews, and documentation. documentation. The data analysis technique is done by comparing the existing theories that already exist with the data obtained from the case study. The research results obtained from the application of accountability accounting as a means of controlling production costs and performance appraisal has not been effective because the and performance appraisal has not been effective because there is no separation between controlled and uncontrolled costs. controlled and uncontrolled costs.
Pengaruh Kepatuhan Pengendalian Internal terhadap Perilaku Etis Karyawan dalam Sistem Penggajian : (Studi kasus pada karyawan KSP Kopdit Tuke Jung) Marlina Kristanti; Henrikus Herdi; Wihelmina Maryetha Yulia Jaeng
Akuntansi dan Ekonomi Pajak: Perspektif Global Vol. 1 No. 4 (2024): November: Akuntansi dan Ekonomi Pajak: Perspektif Global (AEPPG)
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/aeppg.v1i4.498

Abstract

This study aimed to examine the effect of internal control compliance on employee ethical behavior within the payroll system at KSP Kopdit Tuke Jung. The research utilized an associative approach with a causal relationship and employed a quantitative method. The population and sample consisted of all employees at KSP Kopdit Tuke Jung, totaling 62 respondents. Data analysis was performed using multiple linear regression with the Statistical Package for the Social Sciences (SPSS). The findings revealed that partially: (1) Control environment did not have a significant effect on employee ethical behavior within the payroll system, (2) Risk assessment did not significantly impact employee ethical behavior within the payroll system, (3) Control activities had a significant effect on employee ethical behavior within the payroll system, (4) Information and communication did not significantly affect employee ethical behavior within the payroll system, and (5) Monitoring had a significant effect on employee ethical behavior within the payroll system. Simultaneously, the independent variables collectively influenced the dependent variable.
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.
Analisis Penerapan Sistem Pengendalian Internal Dalam Mengelola Dana Desa (Studi Kasus Pada Desa Wolokoli Kecamatan Bola Kabupaten Sikka) Maria Luciani Anryck Da Ona; Henrikus Herdi; Yoseph Darius Purnama Rangga
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.v1i4.2044

Abstract

This study aims to analyze how the implementation of the internal control system in managing village funds in Wolokoli Village, Bola District, Sikka Regency based on Government Regulation Number 60 of 2008 and Domestic Manteri Regulation Number 20 of 2018.This research is qualitative research with descriptive analysis method.This research data was obtained from observations and direct interviews with related parties regarding the implementation of the internal control system in managing village funds in Wolokoli Village as well as documentation by providing information about the general description of Wolokoli Village, Vision and Mission of Wolokoli Village, Wolokoli Village Organizational Structure, Wolokoli Village Financial Statements and other documents related to research.The results showed that in Wolokoli Village in the process of managing village funds in theory has referred to the Manteri Regulation in the State Number 20 of 2018, but in practice there are still programs that have not been running or have not been realized because they are still constrained in the quality of human resources, so that the management of village funds in Wolokoli Village has not been fully independent.In addition, in the implementation of the internal control system in Wolokoli Village, there are also still several points that have not been implemented properly so that it seems not transparent.
Analisis Perbandingan Perhitungan Penyusutan Aset Tetap Berdasarkan Standar Akuntansi Keuangan Dengan Peraturan Perpajakan Pada PDAM Wair Pu’an Kabupaten Sikka Maria Fausta Valentin Lodan; Henrikus Herdi; Konstantinus Pati Sanga
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.v1i4.2054

Abstract

The purpose of this study is to analyze the comparison of depreciation expense between Financial Accounting Standards of Entities Without Public Accountability (SAK ETAP) and the Tax Law in PDAM Wair Puan Sikka Regency. The research method used is quantitative descriptive with data sources derived from secondary data. Analysis is carried out on depreciation expense using the straight-line method. The results of the analysis show a significant difference in the calculation of depreciation expense of fixed assets between SAK ETAP and the Tax Law. This research reveals that the depreciation expense calculation method applied by the Tax Law results in a greater depreciation expense than ETAP SAK, which has an impact on the accumulation of depreciation and the book value of fixed assets.
Pengaruh Partisipasi Anggaran Dan Akuntansi Pertanggungjawaban Terhadap Kinerja Manajerial Pada KSP. Kopdit Hiro Heling Maria Venselina Nona Yeni; Henrikus Herdi; Emilianus Eo Kutu Goo
Journal of Creative Student Research Vol. 1 No. 5 (2023): Oktober : Journal of Creative Student Research
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jcsrpolitama.v1i5.2507

Abstract

This research aims to determine the effect of budget participation and responsibility accounting on managerial performance at KSP. Chief of Staff Hiro Heling. The type of research used in this research is quantitative associative research. The population in this study were all KSP employees. Kopdit Hiro Heling, with a sampling technique using a saturated sample so that the number of samples in this study amounted to 45 people. The data used in this study is primary data with data collection methods, namely questionnaires. Methods of data analysis using multiple linear regression analysis. The results showed that partially budgetary participation variables had an effect on managerial performance variables, responsibility accounting variables had an effect on managerial performance variables and budgetary participation and accountability accounting variables had an effect on managerial performance.
Pengaruh Penerapan Digital Marketing terhadap Tingkat Pendapatan UMKM Tenun Ikat di Kabupaten Sikka Mariani Sarah Colson Mbadhi Tani; Pipiet Niken Aurelia; Henrikus Herdi
Profit: Jurnal Manajemen, Bisnis dan Akuntansi Vol. 3 No. 4 (2024): Profit : Jurnal Manajemen, Bisnis dan Akuntansi
Publisher : UNIVERSITAS MARITIM AMNI SEMARANG

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58192/profit.v3i4.2543

Abstract

This research aims to analyze the effect of implementing digital marketing on the income level of ikat weaving MSMEs in Sikka Regency. The method used in this research is a quantitative method. The population in this research is MSME actors in the Sikka Regency area with a sample size of 70 ikat weaving actors. The sampling technique used a saturated sample technique with a sample size of 70 respondents. In this research, the type of data used is primary data. The data collection procedure uses a questionnaire which is measured using a Likert scale. The data analysis technique used in this research uses a simple linear analysis method with descriptive statistical tests, data quality tests, classical assumption tests, hypothesis tests and R2 coefficient of determination tests. The research results show that: (1) digital marketing (x) has a significant effect on income levels (y).
The Role of Internal Audit on the Effectiveness of the Internal Control System at KSP Kopdit Pintu Air Yonivasius Siga; Henrikus Herdi; Yosefina Andia Dekrita
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.v3i3.239

Abstract

This study aims to determine the role of internal audit on the effectiveness of the internal control system at KSP Kopdit Pintu Air. In this study, the author uses a qualitative descriptive type of research. The resource persons in this study are employees in the internal control system section of KSP Kopdit Pintu Air and also from the cooperative supervisory element. The results of the study show that the internal audit of KSP Kopdit Pintu Air has carried out its role by the steps to implement the audit in ISO 9001, namely conducting audit planning, audit process, reporting audit results, and follow-up on audit results. In carrying out the audit process, several aspects are the main focus of the internal audit of KSP Kopdit Pintu Air, including aspects of governance, risk profile, financial performance, and capital.
Evaluation of the Effectiveness of the Internal Control System at KSP Kopdit Tuke Jung Nele Wedani, Ni Putu Ayu; Yosefina Andia Dekrita; Henrikus Herdi
Neo Journal of economy and social humanities Vol 4 No 1 (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.v4i1.257

Abstract

This study aims to evaluate the effectiveness of the internal control system applied to the Kopdit Tuke Jung Nelle Savings and Loan Cooperative (KSP). A sound internal control system is essential to ensure the achievement of organizational goals, including asset protection, reliability of financial statements, and compliance with applicable regulations and regulations. The evaluation was carried out using the COSO (Committee of Sponsoring Organizations of the Treadway Commission) framework, which includes five main components: control environment, risk assessment, control activities, information and communication, and monitoring. Data was collected through interviews with management, observation of operational processes, and analysis of documents related to policies and procedures. The results of the evaluation show that although most of the components of the internal control system are running well, there are still some weaknesses in terms of monitoring and supervision of policy implementation. Therefore, it is recommended that KSP Kopdit Tuke Jung Nelle strengthen the monitoring and training mechanism for all employees to improve the effectiveness of the overall internal control system.
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