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All Journal Jurnal Online Insan Akuntan INCOME: Indonesian Journal of Community Service and Engagement
Febrianti Rolivani Agatha Nuran
Universitas Nusa Nipa
Humanities Economics, Econometrics & Finance Education Social Sciences Other

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Pengaruh Sistem Informasi Akuntansi dan Sistem Pengendalian Internal Terhadap Kinerja Koperasi Obor Mas Cabang Utama Sikka Febrianti Rolivani Agatha Nuran; Maria Nona Dince; Thadeus Fransesco Quelmo Patty; Maria Goreti Mao Tokan
JURNAL ONLINE INSAN AKUNTAN Vol 10 No 2 (2025): Jurnal Online Insan Akuntan (Desember 2025)
Publisher : Penelitian dan Pengabdian Masyarakat Universitas Bina Insani

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51211/joia.v10i2.3720

Abstract

Penelitian ini bertujuan untuk menguji pengaruh sistem informasi akuntansi dan sistem pengendalian internal terhadap kinerja koperasi (Studi Empiris pada KSP Kopdit Obor Mas Cabang Utama Sikka). Penelitian ini menggunakan pendekatan asosiatif kausal dengan bentuk hubungan sebab akibat serta dengan menggunakan pendekatan kuantitatif. Populasi dan sampel yang digunakan dalam penelitian ini adalah pegawai koperasi KSP Kopdit Obormas Cabang Utama Sikka. Teknik pengumpulan data menggunakan kusioner yang disebarkan pada setiap pegawai koperasi ksp kopdit obor mas cabang utama sikka. Dalam penelitian ini teknik pengambilan sampel yang digunakan adalah sampel jenuh. Total responden 32 orang dimana analisis data menggunakan regresi linear berganda dengan menggunakan Statistical Package for the Social Sciences (SPSS). Hasil penelitian menunjukan bahwa secara parsial dan simultan sistem informasi akuntansi dan sistem pengendalian internal tidak berpengaruh terhadap kinerja koperasi.
Penguatan Usaha Tenun Ikat Tatin di Desa Blatatatin Kecamatan Kangae Margaretha Avitha Sarly; Febrianti Rolivani Agatha Nuran; Maria Yasniana Maru; Eustacia Febylita Sareng
INCOME: Indonesian Journal of Community Service and Engagement Vol. 2 No. 4 (2023)
Publisher : EDUPEDIA Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56855/income.v2i4.783

Abstract

This community service aims to strengthen the management of calculating the cost of production, cost of goods sold and marketing strategies in terms of implementing accounting so that the financial reports produced are in accordance with accounting principles. It is hoped that this PKM activity can support the Tatin ikat weaving group in achieving good governance. To achieve good governance, Ikat Tatin Weaving must implement cost of production, cost of goods sold and marketing strategies. The method used in this PKM is Skills Training in the form of training on the application of cost of production, cost of goods sold and marketing strategies via social media. The participants in the activity were women from the ikat tatin weaving group. The results obtained from this activity are that the public understands the calculation of the cost of production, cost of goods sold and marketing strategies via digital platforms (Facebook). Keywords: Calculation of cost of goods manufactured, cost of goods sold and marketing strategy
Co-Authors Eustacia Febylita Sareng Margaretha Avitha Sarly Maria Goreti Mao Tokan Maria Nona Dince Maria Yasniana Maru Thadeus Fransesco Quelmo Patty