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Determinan Akuntabilitas Pengelolaan Keuangan Desa Dengan Pemanfaatan Teknologi Informasi Sebagai Variabel Moderasi Magdalena Nona Ice; Lilis Ardiani; Kurnia Kurnia
Owner : Riset dan Jurnal Akuntansi Vol. 7 No. 4 (2023): Article Research Volume 7 Nomor 4 Oktober 2023
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v7i4.1831

This study aims to test and analyze the influence of competence, internal system control, and community participation on the accountability of village financial management, moderated by the use of information technology. The type of data used in the study was primary data obtained from questionnaires that were distributed directly to respondents, namely village heads, secretaries, treasurers, BPD, and communities within the Sikka Regency village government. Sampling through Purposive sampling and obtained a sample of 150 respondents. Data analysis was processed using SPSS through a statistical method of multiple regression with a moderation approach, namely Moderated Regression Analysis (MRA). The results of the analysis show that competence and internal control systems have a positive and significant effect, while community participation does not affect the accountability of village financial management. The use of information technology does not moderate the influence of competence, internal system control, and community participation on the accountability of village financial management. The implications of this research, especially for village officials in Sikka Regency, are expected to be better in accountability for managing villages finances, provide input to the Sikka district, so that in the future the village financial system application can be fully used in this area and can simplifying the village bookkeeping and spending system. In addtion, village officials are also expected to be able to involve the village community in all decision-making related to the interests and prodress of the village and society in general

Analisis Kinerja Keuangan KSP Kopdit Swasti Sari Berbasis Metode PEARLS Maria Viviana Nurak Lewar; Siktania Maria Diliana; Magdalena Nona Ice
JURNAL RISET MANAJEMEN (JURMA) Vol 2 No 3 (2024): September : Jurnal Riset Manajemen
Publisher : Institut Teknologi dan Bisnis (ITB) Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54066/jurma.v2i3.2212

This study aims to determine the results of financial performance analysis using the PEARLS (Protection, Effective Financial Structure, Asset Quality, Rates of Return and Costs, Liquidity, and Signs of Growth) method at KSP Kopdit Swasti Sari for the 2017-2021 period. The method used in this study is quantitative descriptive research. The variables used in this study are the financial performance of Credit Cooperatives based on the PEARLS method using 13 ratios according to the ACCU (Association of Asian Confederation of Credit Unions), and the data sources used are primary and secondary data. The results of the study show that the financial performance of KSP Kopdit Swasti Sari using 13 ratios from the PEARLS method shows that the performance is still unhealthy, because of these 13 ratios, many ratios are still in the bad and medium categories.

Faktor-Faktor yang Mempengaruhi Kepatuhan Wajib Pajak dalam Membayar Pajak Bumi dan Bangunan Yuliana Anggreani Dua Delang Kolit; Magdalena Nona Ice; Tobias Joni Temu
Anggaran : Jurnal Publikasi Ekonomi dan Akuntansi Vol. 3 No. 1 (2025): 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.v3i1.1189

This study aims to determine the effect of tax knowledge and taxpayer awareness on taxpayer compliance in paying Land and Building Tax in Takaplager Village, Nita District. The research method used is primary data in the form of questionnaires distributed to taxpayers registered in Takaplager Village, Nita District. The sampling technique used the slovin formula with the number of questionnaires distributed as many as 88 respondents. The results showed that the variables of tax knowledge and taxpayer awareness had a significant effect on taxpayer compliance in paying land and building tax.

EDUKASI PEMANFAATAN PUPUK ORGANIK CAIR DARI LIMBAH KULIT PISANG DI DESA ILE GERONG Lawotan, Yohanes Ehe; Ice, Magdalena Nona; Aprilia, Maria Gratia; Waton, Veronika Maria Magdalena Paridi; Yeni, Marta Fitria Nona; Moa, Simpianus; Nggedhi, Oktavianus Efraim; Nirong, Hidayati Lusia; Steven, Fransiskus; Koten, Marselina Kesa; Robertus, Yosef
Community Development Journal : Jurnal Pengabdian Masyarakat Vol. 5 No. 5 (2024): Vol. 5 No. 5 Tahun 2024
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/cdj.v5i5.35580

Program kuliah kerja nyata merupakan program pendidikan tinggi yang bukan hanya menekankan pembelajaran akademik di kelas, tetapi juga menuntut mahasiswa untuk berkontribuksi langsung dengan masyarakat khususnya di tingkat desa. Penyuluhan dan simulasi pembuatan pupuk organik cair dari kulit pisang di desa Ile Gerong merupakan realisasi dari program kerja kuliah nyata (KKN) Universitas Nusa Nipa angkatan 2024-2025. Program kerja ini sangat bermanfaat bagi masyarakat yang berlatar belakang pertanian dengan bertujuan untuk meningkatkan produksi pertanian baik dari segi kualitas maupun kuantitas, mengurangi pencemaran lingkungan, serta meningkatkan kualitas lahan secara berkelanjutan. Pelaksanaan pembuatan POC sampai dengan tahap sosialisasi kepada masyarakat terdiri dari beberapa tahapan yang meliputi(1) persiapan alat dan bahan (2) pembuatan POC sebagai sampel (3) sosialisasi POC kepada masyarakat (4) praktek langsung pembuatan POC (5) pembagian POC kepada masyarakat.

PEMANFAATAN POTENSI LOKAL MELALUI PEMBUATAN KERIPIK PISANG SEBAGAI PENINGKATAN UMKM DI DESA ILE GERONG Lawotan, Yohanes Ehe; Ice, Magdalena Nona; Mbola, Maria Anjelina; Merlina, Maria; Liko, Yosef Pebryanto Dalinus; Daro, Romana; Bura, Mathilde Chindyani; Imelda, Maria Nona; Olensia, Mariani Tata; Dalla, Fransiska Evarista
Community Development Journal : Jurnal Pengabdian Masyarakat Vol. 5 No. 5 (2024): Vol. 5 No. 5 Tahun 2024
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/cdj.v5i5.35581

Desa Ile Gerong, Kecamatan Titihena, Kabupaten Flores Timur memiliki banyak bahan pangan lokal terdiri dari jagung, pisang, dan padi. Desa ini sebagian besar mayoritasnya berprofesi sebagai petani. Salah satu bahan pangan lokal yang potensinya banyak dan mudah didapat adalah pisang. Tingkat produksi pisang yang melimpah dan ketersediaanya yang luas menjadikannya bahan pangan lokal yang sangat potensial untuk berbagai produk. Pisang merupakan buah yang hanya menjadi sumber energi dan juga memiliki peran penting dalam ekosistem di desa ini. Meski demikian, potensi pisang tidak sepenuhnya dimanfaatkan dengan baik. Walaupun berlimpah, buah pisang sering ditemui dalam keadaan mentah di pasar, tanpa dinikmati dalam bentuk olahan yang kreatif. Oleh sebab itu menjadi sebuah kesempatan besar dalam peningkatan potensi lokal pisang bagi usaha mikro kecil menengah (UMKM) di desa ini. Metode yang digunakan dalam kegiatan ini adalah permasalahan, perencanaan, pelaksanaan, dan evaluasi. Hasil dari kegiatan ini menunjukkan kepada masyarakat dapat memanfaatkan potensi yang ada berupa pisang untuk diolah menjadi keripik pisang sebagai makanan yang memiliki nilai ekonomis.

Application of SWOT Analysis in Efforts to Develop Strategies for the Credit Union Bahtera Sejahtera Savings and Loan Cooperative Kwure, Agustinus Saperius; Sanga, Konstantinus Pati; Romario, Fransiscus De; Ice, Magdalena Nona
Neo Journal of economy and social humanities Vol 4 No 4 (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.v4i4.361

This study aims to analyze the strengths, weaknesses, opportunities, and threats in the development of strategies for KSP CU Bahtera Sejahtera through the application of SWOT analysis. The Research was conducted using a descriptive qualitative approach involving interviews with managers, financial staff, and cooperative members. The results of the study indicate that the cooperative has internal strengths, including friendly service, competitive loan interest rates, and strong solidarity among members. However, the weaknesses found include a lack of member understanding of cooperative principles and limitations in the application of digital technology. External opportunities that cooperatives can take advantage of include increasing public awareness of financial literacy and support from the government. Meanwhile, external threats come from fintech competition and changes in financial regulations. Based on these findings, this study recommends that cooperatives improve member literacy, develop digital infrastructure, and strengthen cooperative identity to remain competitive and grow sustainably. The application of SWOT analysis combined with the Resource-Based View theory provides a strong strategic foundation for the future development of cooperatives.

PENGARUH PERPUTARAN PIUTANG TERHADAP RETURN ON ASSETS PADA KOPERASI KREDIT SURU PUDI KOTING Magdalena Nona Ice; Yasintus Mirong
Accounting UNIPA - Jurnal Akuntansi Vol 5 No 1 (2026): Jurnal Accounting Unipa
Publisher : Program Studi Akuntansi Fakultas Ekonomi dan BisnisUniversitas Nusa Nipa

Show Abstract | Download Original | Original Source | Check in Google Scholar

Penelitian ini bertujuan untuk mengetahui pengaruh perputaran piutang terhadap Return On Assets Koperasi Kredit Suru Pudi. Metode penelitian yang digunakan adalah asosiatif dengan pendekatan kuantitatif. Sampel dalam penelitian ini adalah laporan keuangan koperasi Suru pudi pada tahun 2017-2024. Jenis data yang digunakan dalam penelitian ini yaitu data kuantitatif. Sumber data yang digunakan dalam penelitian ini berupa data Primer dan data sekunder. Teknik pengumpulan data yang digunakan dengan cara dokumentasi. Dalam penelitian ini analisis data menggunakan Teknik statistic deskriptif. Pengujian asumsi klasik menggunakan uji normalitas kolmogrov-smirnov, pengujian hipotesis menggunakan uji parsial (uji t), uji koefisien determinasi (uji R). Berdasarkan hasil penelitian dapat diketahui bahwa secara parsial Perputaran Piutang (X) tidak berpengaruh terhadap Return On Assets. Hal ini dibuktikan dengan hasil uji statistik menunjukkan bahwa nilai thitung 0.796 dengan nilai signifikan sebesar 0.457. Nilai signifikansi lebih besar dari tingkat alpha yang digunakan 5% (0,05). Hal ini konsisten dengan hasil perbandingan antara t hitung dengan t table. t hitung sebesar 0.796 dan t table (df 2) (8 - 1 - 1 ) = 6 di dapatkan ttabel sebesar 2.44691 maka diperoleh nilai t hitung (0.796) > t table (2.44691).

Analisis Pengaruh Stres Kerja Terhadap Kinerja Karyawan: Studi Literatur Magdalena Nona Ice; Tobias Joni Temu; Elisabet Luju; Yustina Olivia Da Silva
Management Studies and Entrepreneurship Journal (MSEJ) Vol. 7 No. 6 (2026): Management Studies and Entrepreneurship Journal (MSEJ)
Publisher : Yayasan Pendidikan Riset dan Pengembangan Intelektual (YRPI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/w2yy6k43

Penelitian ini bertujuan untuk menganalisis pengaruh stres kerja terhadap kinerja karyawan berdasarkan hasil penelitian terdahulu. Metode yang digunakan adalah studi pustaka (library research) dengan mengkaji dan menganalisis berbagai jurnal ilmiah yang relevan mengenai stres kerja dan kinerja karyawan. Data penelitian diperoleh dari sepuluh jurnal yang membahas hubungan antara stres kerja dan kinerja karyawan pada berbagai sektor organisasi. Teknik analisis data dilakukan melalui tahapan identifikasi, klasifikasi, evaluasi, dan sintesis terhadap hasil penelitian yang telah dipublikasikan. Hasil kajian menunjukkan bahwa stres kerja memiliki pengaruh yang signifikan terhadap kinerja karyawan. Sebagian besar penelitian menunjukkan bahwa stres kerja berpengaruh negatif terhadap kinerja karyawan, di mana peningkatan tingkat stres kerja cenderung menurunkan produktivitas, kualitas kerja, motivasi, dan efektivitas dalam pelaksanaan tugas. Faktor-faktor yang memicu stres kerja meliputi beban kerja yang berlebihan, tekanan waktu, konflik peran, serta lingkungan kerja yang kurang kondusif.

Analisis penerapan standar akuntansi pemerintah dalam penyusunan laporan keuangan Benediktus Mbake L Ndate; Henrikus Herdi; Thadeus Fransesco Quelmo Patty; Magdalena Nona Ice
Journal of Accounting and Digital Finance Vol. 5 No. 3 (2025): Journal of Accounting and Digital Finance
Publisher : Nur Science Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53088/jadfi.v5i3.2435

This study aims to discuss the preparation and implementation of accounting standards, as well as the characteristics of financial reports, at the Population Control and Family Planning, Women's Empowerment, and Child Protection Office of Sikka Regency. Data were obtained through interviews with the Head of the Office, the Treasurer, the Central and Regional Financial Analysts, and the Planners. The results indicate that the accounting process has been carried out systematically, from transaction recording to reporting, involving coordination among various units within the Regional Government Organisation. However, several obstacles, such as technical issues with the Regional Government Information System application and a lack of training for human resources in managing accrual-based Government Accounting Systems, affect the quality of financial reports. Nevertheless, with training and system updates, government accounting standards provide significant benefits, such as supporting the integration of financial processes, reducing repetitive work, expediting fund disbursement, and improving the quality of reports. This system also enables real-time monitoring, accelerates audits, and supports data-driven decision-making. However, design improvements and enhanced user capacity are still needed.

Application of SWOT Analysis in Efforts to Develop Strategies for the Credit Union Bahtera Sejahtera Savings and Loan Cooperative Agustinus Saperius Kwure; Konstantinus Pati Sanga; Fransiscus De Romario; Magdalena Nona Ice
Neo Journal of economy and social humanities Vol 4 No 4 (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.v4i4.361

This study aims to analyze the strengths, weaknesses, opportunities, and threats in the development of strategies for KSP CU Bahtera Sejahtera through the application of SWOT analysis. The Research was conducted using a descriptive qualitative approach involving interviews with managers, financial staff, and cooperative members. The results of the study indicate that the cooperative has internal strengths, including friendly service, competitive loan interest rates, and strong solidarity among members. However, the weaknesses found include a lack of member understanding of cooperative principles and limitations in the application of digital technology. External opportunities that cooperatives can take advantage of include increasing public awareness of financial literacy and support from the government. Meanwhile, external threats come from fintech competition and changes in financial regulations. Based on these findings, this study recommends that cooperatives improve member literacy, develop digital infrastructure, and strengthen cooperative identity to remain competitive and grow sustainably. The application of SWOT analysis combined with the Resource-Based View theory provides a strong strategic foundation for the future development of cooperatives.

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