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All Journal Jurnal Akuntansi dan Pajak JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Neo Journal of economy and social humanities Jurnal Projemen UNIPA Prosiding Seminar Nasional Ilmu Ekonomi dan Akuntansi
Amanda Yecci Noeng
Universitas Nusa Nipa
Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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Pengaruh Qulityof Work Life dan Beban Kerja Terhadap Kinerja Karyawan KSP Kopdit Pintu Air Cabang Maumere Amanda Yecci Noeng; Cicilia Ayu Wulandari Nuwa
Jurnal Akuntansi dan Pajak Vol 25, No 2 (2024): JAP, Vol. 25, No. 02, Agustus 2024 - Januari 2025
Publisher : ITB AAS INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jap.v25i2.14844

Abstract

The research background was the pre-survey results which showed that the employees performance at Pintu Air Credit Union of Maumere Branch had not been optimal. This study aimed to (1) determine the description of employee performance, quality work of life, and workload, and (2) to determine the influence of quality work of life and workload on employee performance both partially and simultaneously. The population in this study was employees Pintu Air Credit Union of Maumere Branch, totaling 30 people. Data were collected through questionnaires and analyzed using descriptive methods and inferential statistics i.e. multiple linear regression. Hypothesis testing was done through F test and t-test. The descriptive analysis revealed the variables of employee performance, quality of work life, and workload, and were in the good category. The statistical results of the t-test showed that partially, the Workload variable had a significant negative influence on employee performance while the Quality of Work Life had a significant positive infuence on employee performance. The statistical results of the F test showed that simultaneously, the variables of Workload and Quality of Work Life had a significant influence on employee perfomance. The results of the determination analysis showed that the two independent variables in this study were able to explain the fluctuation of employee performance at the Pintu Air Credit Union of Maumere Branch by 17.567%. Keywords : Quality of Work Life, Workload, Employee Performance
The Influence of the Implementation of Financial Information Systems in Credit Cooperatives on the Quality of Financial Reports in the San Dominggo Hokeng KSP Kopdit and Ikamala KSP Kopdit Cooperatives Sesilia Ekarista Lewar; Konstantinus Pati Sanga; Siktania Maria Dilliana; Amanda Yecci Noeng
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.v4i4.350

Abstract

This study aimed to analyze the influence of implementing credit cooperative financial information systems on the quality of cooperative financial reports, using a case study at KSP Kopdit San Dominggo Hokeng and KSP Kopdit Ikamala. The research data were obtained from primary sources using questionnaires distributed to 42 respondents from both cooperatives. The data analysis method used in this study was simple regression analysis, and hypothesis testing was conducted using the t-test. The descriptive  analysis result showed that the variable of the credit cooperative financial information system in KSP Kopdit San Dominggo Hokeng and KSP Kopdit Ikamala was categorized as “Very Good” with an average score of 90,63. Likewise, the variable of financial report quality was categorized as “Very Good” with in average score of 88,2. The statistical result of the t-test indicated that the financial information system had a significant effect on the quality of financial reports. This means that an improvement in the financial information system could significantly enhance the quality of cooperative financial reports.
Pengaruh Qulityof Work Life dan Beban Kerja Terhadap Kinerja Karyawan KSP Kopdit Pintu Air Cabang Maumere Amanda Yecci Noeng; Cicilia Ayu Wulandari Nuwa
Jurnal Akuntansi dan Pajak Vol. 25 No. 2 (2025): JAP, Vol. 25, No. 02, Agustus 2024 - Januari 2025
Publisher : ITB AAS Indonesia

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

Abstract

The research background was the pre-survey results which showed that the employees performance at Pintu Air Credit Union of Maumere Branch had not been optimal. This study aimed to (1) determine the description of employee performance, quality work of life, and workload, and (2) to determine the influence of quality work of life and workload on employee performance both partially and simultaneously. The population in this study was employees Pintu Air Credit Union of Maumere Branch, totaling 30 people. Data were collected through questionnaires and analyzed using descriptive methods and inferential statistics i.e. multiple linear regression. Hypothesis testing was done through F test and t-test. The descriptive analysis revealed the variables of employee performance, quality of work life, and workload, and were in the good category. The statistical results of the t-test showed that partially, the Workload variable had a significant negative influence on employee performance while the Quality of Work Life had a significant positive infuence on employee performance. The statistical results of the F test showed that simultaneously, the variables of Workload and Quality of Work Life had a significant influence on employee perfomance. The results of the determination analysis showed that the two independent variables in this study were able to explain the fluctuation of employee performance at the Pintu Air Credit Union of Maumere Branch by 17.567%. Keywords : Quality of Work Life, Workload, Employee Performance
Penerapan Akuntansi Biaya Lingkungan pada Perhitungan Harga Pokok Produksi Kain Tenun Ikat di Lepo Lorun Genoveva Stelamaris; Wilhelmina Mitan; Amanda Yecci Noeng
Prosiding Seminar Nasional Ilmu Ekonomi dan Akuntansi Vol. 3 No. 2 (2026): Juli: Prosiding Seminar Nasional Ilmu Ekonomi dan Akuntansi
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62951/prosemnasieda.v3i2.278

Abstract

This study aimed to identify the environmental costs incurred in the production process of woven fabric at Sanggar Lepo Lorun, Sikka Regency, and to analyze their application in calculating the Cost of Production (COP) using the full costing method. This study employed a descriptive quantitative approach, with data collected through interviews, observation, and documentation. The results showed that Sanggar Lepo Lorun had implemented operational waste management as part of its production activities but had not yet specifically applied environmental cost accounting. The identified environmental costs included prevention costs, internal failure costs, and external failure costs, which were still recorded as part of general operating costs and had not been separately classified. The application of the full costing method enabled environmental costs to be identified and integrated into factory overhead costs, thereby providing a more accurate and comprehensive calculation of the Cost of Production. This approach also helps management understand the actual costs associated with production activities and environmental management. Therefore, Sanggar Lepo Lorun needs to record and classify environmental costs separately to improve cost information, support more effective decision-making, strengthen cost control, and promote long-term business sustainability.
Accounting for the Green Economy: Integration of Biological Asset Accounting and Green Accounting Practices in Horticultural SMEs in Sikka Regency Wilhelmina Mitan; Amanda Yecci Noeng
JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Vol. 9 No. 3 (2025): December
Publisher : Program Studi Akuntansi Universitas Langlangbuana Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36555/jasa.v9i3.2931

Abstract

This study aims to evaluate gaps in biological asset and environmental accounting practices in horticultural SMEs in Sikka Regency and to develop an integration model suitable for these SMEs' characteristics. This study uses a mixed-methods approach, combining qualitative analysis through in-depth interviews and documentation with quantitative analysis to measure the gaps between existing practices and applicable accounting standards. The research results indicate that most SMEs have not adopted PSAK 69 standards on the recognition and measurement of biological assets, and that they lack environmental cost recording in their financial statements. Based on these findings, this study develops an integrated model of biological asset accounting and environmental accounting, which is expected to enhance transparency and accountability and support the principles of a green economy in SME practices. This model is expected to help SMEs produce more accurate, relevant, and sustainable financial statements, thereby supporting environmentally friendly strategic decision-making.
Analisis Sistem Informasi Akuntansi Kas untuk Meningkatkan Efektivitas Pengendalian Internal pada Perumda Air Minum Wair Pu’an Yessi Da Rato; Yuliana Anggreani D. D. Kolit; Amanda Yecci Noeng
Projemen UNIPA Vol 13 No 1 (2026): Januari: Jurnal Projemen UNIPA
Publisher : Universitas Nusa Nipa Maumere

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59603/projemen.v13i1.1194

Abstract

This study aimed to evaluate the implementation of the accounting information system for cash receipts and disbursements in supporting the effectiveness of internal control, with reference to the COSO framework components at the Regional Public Company Water Supply Wair Pu’an. The data used in this research included primary and secondary data. A qualitative descriptive method was employed, which describes or depicts the research objects based on observable facts. Dara collection methods included documentation and interviews with relevant stakeholders. The findings indicate that, overall, the accounting information system for cash receipts and disbursements at Perumda Water Supply Wair Pu’an is functioning effectively, as evidenced by the alignment of its internal control system with the COSO components.
Penerapan Akuntansi Pertanggungjawaban Dalam Penilaian Kinerja Pada Ksp Kopdit Hiro Heling Mutia mutia; Maria Nona Dince; Amanda Yecci Noeng
Projemen UNIPA Vol 13 No 1 (2026): Januari: Jurnal Projemen UNIPA
Publisher : Universitas Nusa Nipa Maumere

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59603/projemen.v13i1.1225

Abstract

Responsibility accounting is a management accounting system that emphasizes the distribution of authority and responsibility at each responsibility center to support the control and evaluation of organizational performance. There are five requirements for implementing responsibility accounting: organizational structure, budgeting, separation of controllable and uncontrollable costs, account code classification, and responsibility accounting reports. This study aims to understand the implementation of responsibility accounting in performance assessment at KSP Kopdit Hiro Heling. The method used in this study is qualitative descriptive, with data collection techniques through observation, interviews, and documentation. The results show that the implementation of responsibility accounting at KSP Kopdit Hiro Heling is still not effective based on the five indicators of responsibility accounting. This condition impacts the suboptimal performance assessment of responsibility centers.
Analisis Proses dan Implikasi Perubahan Kebijakan Umum Anggaran Serta Prioritas dan Plafon Anggaran Sementara Terhadap Penyusunan Perubahan APBD Tahun Anggaran 2025 (Studi Kasus Pada Badan Pengelola Keuangan Dan Aset Daerah) Yohanes Lambertus; Henrikus Herdi; Amanda Yecci Noeng
Projemen UNIPA Vol 13 No 1 (2026): Januari: Jurnal Projemen UNIPA
Publisher : Universitas Nusa Nipa Maumere

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59603/projemen.v13i1.1414

Abstract

This study aims to analyze the process and implications of changes in the General Budget Policy (KUA) and the Temporary Budget Priorities and Ceilings (PPAS) on the preparation of the Revised Regional Revenue and Expenditure Budget (APBD) for the Fiscal Year 2025 at the Regional Financial and Asset Management Agency (BPKAD) of Sikka Regency. The research employs a qualitative descriptive approach using secondary data in the form of planning and budgeting documents as well as internship activity results. The findings indicate that the preparation process of KUA–PPAS has been conducted in accordance with applicable regulations, starting from planning based on RPJMD and RKPD, formulation by the Regional Government Budget Team (TAPD), and discussions with the Regional House of Representatives (DPRD), supported by the SIPD system. Changes in KUA–PPAS are influenced by internal factors such as discrepancies in revenue and expenditure realization, program shifts, and the utilization of budget surplus (SiLPA), as well as external factors including central government policy changes, macroeconomic conditions, and emergency situations.
Co-Authors Cicilia Ayu Wulandari Nuwa Genoveva Stelamaris Henrikus Herdi Konstantinus Pati Sanga Maria Nona Dince Mutia mutia Sesilia Ekarista Lewar Siktania Maria Dilliana Wilhelmina Mitan Yessi Da Rato Yohanes Lambertus Yuliana Anggreani D. D. Kolit