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All Journal International Journal of Social Learning (IJSL) Indonesian Journal of Educational Development (IJED) Jurnal Akuntansi, Keuangan dan Audit (JAKA) Science Get Journal Diakoneo: Jurnal Pengabdian kepada Masyarakat Journal of Business, Accounting and Information Technology
Resvina Situmorang
Politeknik Negeri Kupang
Arts Humanities Biochemistry, Genetics & Molecular Biology Chemistry Economics, Econometrics & Finance Education Environmental Science Mathematics Physics Social Sciences Other

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ANALISIS FAKTOR – FAKTOR YANG MEMPENGARUHI PENERAPAN AKUNTANSI BERBASIS AKRUAL PADA DINAS PARIWISATA DAN EKONOMI KREATIF PROVINSI NTT Resvina Situmorang; Agustinus Beda Kewela; Irwan Irwan; Yunelci M. Seliamang
JAKA - Jurnal Jurusan Akuntasi Vol 7 No 2 (2022): Jurnal Akuntansi, Keuangan dan Audit (JAKA)
Publisher : P3M- Politeknik Negeri Kupang

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Abstract

This study aims to examine the extent of the influence of regulatory development on the application of accrual-based government accounting standards; the effect of information systems on the application of accrual-based government accounting standards; and the influence of the quality of human resources on the application of accrual-based government accounting standards. Especially at the works units and examine the various factors that exist at the tourism and creative economics department of east Nusa Tenggara province from human factors thought to have an influence on the level implementation of accrual accounting. The human factors include level of education employees, employees training and the quality of information technology. The data collected were processed using questionnaires and purposive sampling technique with the criteria of bachelor degree or associate degree, working above four years and permanent employees. A total of 67 samples using tolerance error 10 percent became 40 samples. The multiple data analysis technique using statistic application SPSS 25.0. The result of this study indicate that the implementation of accrual accounting at the tourism and creative economics department of east Nusa Tenggara province is still low. In Particular the implementation of accrual accounting is significantly affected by level of education employee, employees training and the quality of information technology
Edukasi Keuangan Gemar Menabung bagi Anak-Anak dengan Memanfaatkan Barang Bekas di Desa Naibonat, Kabupaten Kupang, Nusa Tenggara Timur Resvina Situmorang; Martina K Rupa; Olivia Latumahina; Clara M. Reinamah; Made Denny Oktaryana; Fransiskus Marlon Reu; Marianus Hendrilensio Sanga
Diakoneo : Jurnal Pengabdian kepada Masyarakat Vol. 1 No. 2 (2025): Juni
Publisher : Politeknik Negeri Kupang

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Abstract

Literasi keuangan merupakan keterampilan penting yang harus diajarkan sejak dini untuk membentuk kebiasaan pengelolaan keuangan yang bijak. Namun, di banyak daerah pedesaan, termasuk Desa Naibonat, Kabupaten Kupang, kesadaran dan kebiasaan menabung di kalangan anak-anak masih rendah akibat minimnya edukasi keuangan yang sistematis dan metode pembelajaran yang menarik. Program pengabdian masyarakat ini bertujuan meningkatkan literasi keuangan anak-anak melalui pendekatan edukatif berbasis pemanfaatan barang bekas. Metode yang digunakan meliputi diskusi awal dengan pemangku kepentingan, sosialisasi kepada orang tua dan anak-anak, ceramah interaktif, permainan edukatif, serta workshop pembuatan celengan dari barang bekas. Proses pembelajaran dilakukan secara partisipatif untuk meningkatkan keterlibatan anak-anak dalam memahami konsep menabung. Hasil kegiatan menunjukkan peningkatan pemahaman dan kesadaran anak-anak tentang pentingnya menabung. Mereka lebih termotivasi menyisihkan uang saku setelah mengikuti permainan edukatif dan praktik langsung pembuatan celengan. Selain itu, kegiatan ini juga menanamkan nilai kreativitas dan kesadaran lingkungan melalui pemanfaatan barang bekas sebagai media edukatif. Kesimpulannya, pendekatan ini terbukti efektif dalam meningkatkan literasi keuangan anak-anak. Keberlanjutan program ini memerlukan dukungan dari orang tua, guru, serta komunitas agar manfaatnya dapat terus dirasakan dalam kehidupan sehari-hari.
The Effect of Profitability on the Stock Price of Banking Companies in 2019-2024 Dinar Trininda Maria Haning; Resvina Situmorang
Journal of Business, Accounting and Information Technology Vol. 1 No. 1 (2026): February 2026
Publisher : CV. Namora dan Riona Bersaudara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.18488934

Abstract

This study examines the effect of Return on Assets (ROA), Return on Equity (ROE), and Earnings per Share (EPS) on the stock prices of banking companies listed on the Indonesia Stock Exchange (IDX) during the 2019–2024 period, which covers the pre-COVID, COVID, and post-COVID phases. Using a quantitative approach, multiple linear regression is applied to secondary data obtained from annual financial statements and closing stock prices. The results show that EPS has a positive and significant effect on stock prices, while ROA and ROE do not exhibit significant partial effects; however, the three profitability indicators simultaneously influence stock prices. Phase-based analysis further reveals that EPS and stock prices declined during the COVID-19 period and recovered in the post-pandemic phase, confirming that the pandemic created a structural shock to banking performance and investor behavior. The findings strengthen signaling theory by emphasizing earnings per share as the most relevant financial signal in banking stock valuation. Practically, this study provides insights for investors in making informed investment decisions, for banking management in maintaining sustainable profitability, and for regulators in enhancing transparency and the quality of financial reporting in the Indonesian capital market.    
ESP, metacognition, and financial reporting practice: The moderating role of learning motivation Yosef Paseli Dheghu; Marianus Hendrilensio Sanga; Resvina Situmorang; Olivia Latumahina; Alini Wora
Indonesian Journal of Educational Development (IJED) Vol. 6 No. 4 (2026): February 2026
Publisher : Lembaga Penelitian dan Pengabdian Kepada Masyarakat (LPPM) Universitas PGRI Mahadewa Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59672/ijed.v6i4.5469

Abstract

This study examines the influence of English for Specific Purposes (ESP) learning and metacognitive learning strategies on accounting students' financial reporting practices, thereby strengthening language-based professional competencies in vocational higher education. The population consisted of 612 third- and fifth-semester accounting students at Politeknik Negeri Kupang, and 239 were selected using proportional stratified random sampling. Data were collected through structured questionnaires and analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM). The results show that ESP learning does not significantly affect students' financial reporting practice (β = 0.121, t = 1.763), indicating that linguistic improvement alone does not translate into better technical reporting performance. Conversely, metacognitive learning strategies have a strong positive effect (β = 0.367, t = 4.580), indicating that students who plan, monitor, and evaluate their learning are more able to apply accounting concepts accurately. Learning motivation does not moderate the effect of ESP learning (β = 0.020, t = 0.196) nor the effect of metacognitive strategies (β = –0.037, t = 0.477), suggesting that motivation does not alter these relationships. The model explains 41.6% of the variance in students' financial reporting practice, underscoring the dominance of cognitive and self-regulatory processes in shaping competence. The study recommends integrating ESP instruction with strategy-based and practice-oriented learning approaches and suggests future research employing longitudinal or experimental designs.
The Effectiveness of KIP-Kuliah Scholarships on Student Academic Achievement in NTT Province: A Dual-Process Theory Approach to Financial Behavior and Social Environment Marianus Hendrilensio Sanga; Resvina Situmorang; Katarina Derice Hale
International Journal of Social Learning (IJSL) Vol. 6 No. 2 (2026): April
Publisher : Indonesian Journal Publisher in cooperation with Indonesian Social Studies Association (APRIPSI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47134/ijsl.v6i2.558

Abstract

Financial behavior of the KIP-Kuliah scholarship is a critical factor in supporting students’ academic success. This study examines dual-process thinking: intuition (Type 1) and rationality (Type 2), and the effectiveness of the KIP-Kuliah scholarship in shaping students’ financial behavior and academic achievement. Using a mixed-methods approach, the study integrates quantitative analysis through Structural Equation Modeling–Partial Least Squares (SEM-PLS) with qualitative interviews to enrich the interpretation of the findings. The results indicate that the KIP-Kuliah scholarship significantly improves academic achievement and encourages more structured financial behavior, with rational decision-making exerting a stronger influence than intuition. However, financial behavior does not mediate the relationship between scholarship effectiveness and academic performance, and the social environment does not moderate the effect of dual-process thinking on financial behavior. The study concludes that the scholarship directly enhances academic outcomes, while rational cognitive processes remain key to effective financial behavior.
The Effect of Liquidity on the Financial Performance of Companies in the Property, Real Estate and Building Construction Sectors Listed on the Indonesia Stock Exchange in 2023 Marianus Hendrilensio Sanga; Resvina Situmorang; Merlinda Friday Seik; Sani Alesya Bangngu; Stefani Petriana Welhelmina Taus
Science Journal Get Press Vol 2 No 1 (2025): January, 2025
Publisher : CV. Get Press Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69855/science.v2i1.97

Abstract

The property and real estate sector requires large investments and long business cycles, which requires developers to have solid financial strategies and adequate liquidity. However, the relationship between liquidity and financial performance is still debated, as excess liquidity can indicate inefficiencies. Purpose: analyze the effect of liquidity on financial performance in property and real estate companies listed on the Indonesia Stock Exchange. Methods: A quantitative approach with a descriptive and causal design to measure the relationship between the liquidity and financial performance of property and real estate companies. Secondary data is obtained from the annual financial statements of companies listed on the IDX in 2023, with sampling using a census involving all companies in this sector. Results: The Current Ratio has a significant negative effect on ROA while the Quick Ratio has no effect on ROA. Meanwhile, F-Statistic value shows that liquidity has no effect on financial performance. Implications: The importance of balanced liquidity management to support the profitability and efficiency of the company's operations. Conclusion: Adequate liquidity needs to be optimized without sacrificing the potential for productive investment.
Co-Authors Agustinus Beda Kewela Alini Wora Clara M. Reinamah Dinar Trininda Maria Haning Irwan Irwan Katarina Derice Hale Made Denny Oktaryana Marianus Hendrilensio Sanga Martina K Rupa Merlinda Friday Seik Olivia Latumahina Reu, Fransiskus Marlon Sani Alesya Bangngu Stefani Petriana Welhelmina Taus Yosef Paseli Dheghu Yunelci M. Seliamang