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MODEL PELAPORAN KEUANGAN DENGAN MENGGUNAKAN SISTEM AKUNTANSI SEDERHANA BAGI RITEL MANAJEMEN UMKM DI KOTA KUPANG Manafe, Janri D.; Nino, Indawati Jauhar; Setyorini, Tuty
Bisman - Jurnal Bisnis & Manajemen Vol 3 No 01 (2018): Juni
Publisher : P3M- Politeknik Negeri Kupang

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Sistem akuntansi UMKM tidaklah serumit perusahaan besar, namun demikian hingga saat ini perangkat lunak (software) pembukuan akuntansi yang tersedia (dijual) di pasar tidak fit dengan karakteristik dan kebutuhan ritel kecil serta pengembangan model akuntansi dengan menggunakan jasa eksternal menjadi relatif mahal bagi UMKM. Berdasarkan hal tersebut, maka peneliti mencoba merancang sistem pelaporan keuangan dengan system akuntansi sederhana untuk UMKM disesuaikan dengan kekhususan organisasi bisnisnya. Tujuan penelitian untuk mengidentifikasi dan memetakan keberadaan Usaha Mikro Kecil dan Menengah di Kota Kupang serta untuk mengetahui Model Pelaporan Keuangan dengan Menggunakan Sistem Akuntansi Sederhana bagi Ritel Manajemen UMKM di Kota Kupang. Metode yang digunakan adalah metode kualitatif dengan pendekatan studi kasus. Sumber informasi adalah pelaku usaha mikro kecil dengan jenis usaha retail. Teknik pengumpulan data adalah wawancara, observasi dan dokumentasi. Data dianalisis dengan menggunakan analisis deskriptif yaitu metode yang berusaha menggambarkan dan menginterpretasikan obyek penelitian dengan apa adanya. Hasil laporan menunjukkan bahwa Pelaku bisnis pada skala mikro, belum melakukan pembukuan dengan benar karena mereka beranggapan bahwa melakukan pencatatan itu tidak efisien, merepotkan dan menyita waktu dan kurangnya pengetahuan tentang pembukuan keuangan. Untuk memudahkan peneliti menghasilkan 4 tahapan sederhana yang bisa dilakukan yaitu memisahkan uang pribadi dan uang usaha, mengumpulkan bukti transaksi, melakukan pencatatan dan terakhir menghasilkan laporan keuangan.

The Analysis of Assets Usage in Measuring Profitability in Harmony Jaya Saving and Loan Cooperative Kupang Dethan, Sindy; Manafe, Janri Delastriani; Alang, Jeremias K
Bisman - Jurnal Bisnis & Manajemen Vol 4 No 02 (2019): Desember
Publisher : P3M- Politeknik Negeri Kupang

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Penelitian ini berjudul “Analisis Penggunaan Asset Dalam Mengukur Profitabilitas Pada Koperasi Simpan Pinjam Kopdit Harmoni Jaya Kupang”. Penelitian ini bertujuan untuk mengetahui penggunaan asset dalam mengukur profitabilitas Koperasi Simpan Pinjam Kopdit Harmoni Jaya Kupang tahun 2014-2018 yang dinilai dengan menggunakan analisis rasio keuangan. Metode analisis data yang digunakan dalam penelitian ini adalah metode deskriptif kuantitatif. Adapun objek yang digunakan dalam penelitian ini adalah laporan keuangan Koperasi Simpan Pinjam Kopdit Harmoni Jaya yang berupa laopran Neraca dan laporan SHU. Selanjutnya untuk mendapatkan data penelitian, peneliti menggunakan teknik Dokumentasi, Wawancara, dan Studi Kepustakaan. Berdasarkan hasil analisis penelitian, disimpulkan bahwa (1) Analisis rasio aktivitas pada Koperasi Simpan Pinjam Harmoni Jaya Kupang Tahun 2014-2018 menunjukan bahwa rata-rata rasionya adalah sebesar 39,18 kali dengan kriteria cukup sehat, melalui hal ini Koperasi Simpan Pinjam Harmoni Jaya Kupang efektif dalam menggunakan aktiva atau kekayaan koperasi. (2) Analisis rasio profitabilitas pada Koperasi Simpan Pinjam Kopdit Harmoni Jaya Kupang tahun 2014-2018 menunjukan bahwa rata-rata rasionya adalah sebesar 3,46% dengan kriteria tidak sehat. Melalui hal ini Koperasi Simpan Pinjam Harmoni Jaya Kupang tidak mampu dalam memperoleh laba atas kegiatannya.

Locus of control and its influence on employee performance the mediation role of work motivation Setyorini, Tuti; Manafe, Janri D.; Zainuddin, Helsi
Enrichment : Journal of Management Vol. 14 No. 4 (2024): October: Management Science And Field
Publisher : Institute of Computer Science (IOCS)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35335/enrichment.v14i4.2029

This study aims to explore the influence of internal and external locus of control on employee performance, with work motivation as a possible mediator. Locus of control is a psychological concept that refers to the tendency of individuals to assess the extent to which they have control over events in their lives. Work motivation, on the other hand, is an internal or external drive that drives an individual to achieve goals and do a good job. Previous research has shown that individuals with internal locus of control tend to perform better in the workplace, but there is still a need to better understand how the locus of control affects employee performance, as well as the factors that may mediate those relationships. Therefore, this study hypothesizes that work motivation can act as a mediator in the relationship between locus of control and employee performance. It is hoped that the results of this study will provide valuable insights for human resource managers and practitioners in designing policies and practices that support optimal employee engagement and performance. With a better understanding of the factors that affect employee performance, organizations can develop more effective strategies for motivating and retaining high-quality employees, positively impacting the company's overall productivity and success

The influence of financial literacy and access to capital on the performance of MSMs with financial technology as a moderating variable Manafe, Janri D.; Sanga, Marianus H.; Wungubelen, Danny F.
Enrichment : Journal of Management Vol. 14 No. 4 (2024): October: Management Science And Field
Publisher : Institute of Computer Science (IOCS)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35335/enrichment.v14i4.2102

The rapid growth of MSMEs in Kupang City faces significant challenges, including limited financial literacy, difficulties in accessing capital, and the integration of financial technology (fintech). This study aims to examine the influence of financial literacy and access to capital on the performance of MSMEs, with financial technology as a moderating variable. The research adopts a quantitative approach by collecting data through surveys from a sample of 100 MSME owners in Kupang City. The data is analyzed using Structural Equation Modeling (SEM) with the help of SmartPLS 4 software to test the relationships among the variables. The results are expected to demonstrate that financial literacy and access to capital significantly affect MSME performance, and that financial technology strengthens these relationships. The findings will contribute to the existing literature by providing empirical evidence on the importance of fintech in enhancing MSME growth and will offer policy recommendations for improving financial literacy, capital access, and technology adoption in MSMEs.

Packaging and Marketing Training for Products of Waste Processing Sites in Mangrove Tourism Area, West Oesapa Village, Kupang City Fanggidae, Jappy Parlindungan; Nino, Indawati Jauhar; Manafe, Janri Delastriani; Setyorini, Tuti; Dioh, Septia Sakalini; Kefi, Darwin Yopie; Latupeirissa, David Samuel; Tarigan, Surya Setiadi; Sanga, Marianus Hendrilensio; Dima, Rohani Purnamasari
Society : Jurnal Pengabdian Masyarakat Vol 4, No 1 (2025): Januari
Publisher : Edumedia Solution

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55824/jpm.v4i1.481

This community service activity aims to improve the skills of the 3R Waste Management Site (Recycle, Reuse, Reduce) management group in the mangrove ecotourism area of Oesapa Beach, Kupang, NTT. This TPS was built through collaboration between the government and local communities, aiming to manage waste and support economic improvement through organic fertilizer production. However, there are obstacles in the marketing of these organic fertilizers, including unattractive packaging and limited sales points in tourist areas. This service method consists of several stages: preparation, implementation, evaluation, and reporting. At the preparation stage, partner problems are identified. The implementation stage includes training on packaging fertilizer products that are neater and more attractive and marketing strategies in tourist areas, which are delivered through workshops and hands-on practice. The evaluation was carried out by comparing the condition of the partners before and after the training. The results of the activity showed an increase in skills in product packaging and the ability to design more effective marketing strategies, which can be seen from the increase in consumer interest in organic fertilizer products. The positive impact of this activity is expected to support the sustainability of the 3R TPS management group's business and contribute to environmental and economic preservation of the local community through more optimal waste management.

The Influence of Digital Competence on the Digitalization of Public Services: The Role of Digital Self-Efficacy Mediation and Work Innovation among Civil Servants in Kupang City Setyorini, Tuti; Manafe, Janri; Adoe, Krysler; Boni Geti, M. L. Junior
Management Studies and Entrepreneurship Journal (MSEJ) Vol. 6 No. 5 (2025): 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/msej.v6i5.9279

This study aims to analyze the effect of digital competence on the digitalization of public services by considering the mediating roles of digital self-efficacy and innovative work behavior. The digitalization of public services requires the readiness of human resources, particularly civil servants (ASN), to master digital skills and to possess confidence and the ability to innovate in facing technological transformation. This research employs a quantitative approach using a survey method targeting civil servants in Kupang City who are involved in public service delivery. Data was analyzed using Structural Equation Modeling (SEM) based on Partial Least Squares (PLS). The results indicate that digital competence not only has a direct impact on the digitalization of public services but also indirectly through the enhancement of digital self-efficacy and innovative work behavior. The findings provide both theoretical and practical contributions to strategies for strengthening civil servants’ capacity in supporting more effective and sustainable digital-based bureaucratic reforms.

Analysis of the Influence of Financial Literacy on Investment Decisions of MSME Actors in Kupang City, NTT with RIsk Tolerance as a moderation variable Manafe, Janri; Setyorini, Tuti; Hattu, Ryonaldo
Management Studies and Entrepreneurship Journal (MSEJ) Vol. 6 No. 5 (2025): 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/msej.v6i5.9289

This study examines the influence of financial literacy on the investment decisions of micro, small, and medium enterprises (MSMEs) in Kupang City, with risk tolerance as a moderating variable. Using a quantitative, explanatory approach, data were collected from 105 MSME actors through purposive sampling. Respondents completed a structured questionnaire, and the data were analyzed using Moderated Regression Analysis (MRA). The results show that financial literacy has a positive and significant effect on investment decisions. Risk tolerance also demonstrates a significant positive effect and strengthens the relationship between financial literacy and investment decisions. These findings highlight the importance of combining financial knowledge with psychological readiness to take risks. Practically, the study suggests the need for integrated financial literacy programs that also foster risk management skills to support more rational and sustainable investments.

Mengubah Sampah Menjadi Peluang Melalui Pemilahan Dan Pemanfaatan Sampah Di Kawasan Wisata Pantai Paradiso Mooy, Dikky; Janri D. Manafe; Enos Kabu; Reysanti M. Djami; Plafianto J. Himpi; Rohani P. Dima; Surya S. Tarigan; Irience R.A. Manongga; Wilhelmina Muni; Supriyani, Supiyani; Caryn E. Mau; Aqnes P.P. Lobo
Journal Of Human And Education (JAHE) Vol. 4 No. 6 (2024): Journal of Human And Education (JAHE)
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/jh.v4i6.1946

Abstract The community service activity that was carried out on November 23, 2024 was quite successful in attracting community participation and visitors to Paradiso Beach. The activity was packaged in the form of an interesting mini event, this activity successfully combined the transfer of waste sorting knowledge with entertainment. Not only sharing knowledge but also providing entertainment to the surrounding community with regional dances and modern dance as entertainment and preservation of local culture. This event was guided by a professional host to make it more interesting and presenting singers as performers. This event was opened directly by the Head of Oesapa Barat and attended by around 30 local residents and dozens of other visitors to Paradiso Beach. Keyword: Paradiso, Beach, Waste Abstrak Kegiatan pengabdian masyarakat yang telah dilaksanakan pada 23 November 2024 ini tergolong sukses dalam menarik partisipasi masyarakat dan pengunjung Pantai Paradiso. Kegiatan di kemas dalam bentuk mini event yang yang menarik, kegiatan ini berhasil menggabungkan transfer ilmu pemilahan sampah dengan hiburan. Tidak hanya membagikan ilmu tapi juga memberikan hiburan kepada masyarakat sekitar dengan tarian daerah dan modern dance sebagai hiburan dan pelestarian budaya lokal. Adapun acara ini dipandu oleh host professional agar semakin menarik dan menhadirkan penyanyi sebagai pengisi acara. Acara ini dibuka langsung oleh Lurah Oesapa Barat dan dihadiri sekitar 30 warga setempat dan puluhan pengunjung Pantai Paradiso lainnya. Kata Kunci: Paradiso, Pantai, Sampah

Packaging and Marketing Training for Products of Waste Processing Sites in Mangrove Tourism Area, West Oesapa Village, Kupang City Fanggidae, Jappy Parlindungan; Nino, Indawati Jauhar; Manafe, Janri Delastriani; Setyorini, Tuti; Dioh, Septia Sakalini; Kefi, Darwin Yopie; Latupeirissa, David Samuel; Tarigan, Surya Setiadi; Sanga, Marianus Hendrilensio; Dima, Rohani Purnamasari
Society : Jurnal Pengabdian Masyarakat Vol. 4 No. 1 (2025): Januari
Publisher : Edumedia Solution

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55824/jpm.v4i1.481

This community service activity aims to improve the skills of the 3R Waste Management Site (Recycle, Reuse, Reduce) management group in the mangrove ecotourism area of Oesapa Beach, Kupang, NTT. This TPS was built through collaboration between the government and local communities, aiming to manage waste and support economic improvement through organic fertilizer production. However, there are obstacles in the marketing of these organic fertilizers, including unattractive packaging and limited sales points in tourist areas. This service method consists of several stages: preparation, implementation, evaluation, and reporting. At the preparation stage, partner problems are identified. The implementation stage includes training on packaging fertilizer products that are neater and more attractive and marketing strategies in tourist areas, which are delivered through workshops and hands-on practice. The evaluation was carried out by comparing the condition of the partners before and after the training. The results of the activity showed an increase in skills in product packaging and the ability to design more effective marketing strategies, which can be seen from the increase in consumer interest in organic fertilizer products. The positive impact of this activity is expected to support the sustainability of the 3R TPS management group's business and contribute to environmental and economic preservation of the local community through more optimal waste management.

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