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All Journal Populer: Jurnal Penelitian Mahasiswa Inisiatif: Jurnal Ekonomi, Akuntansi Dan Manajemen Jurnal Riset Ekonomi dan Akuntansi Jurnal Projemen UNIPA As-Syirkah: Islamic Economic & Financial Journal
Wihelmina Mitan
Unknown Affiliation
Religion Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Social Sciences Other

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Peranan Koperasi Simpan Pinjam Kopdit Sube Huter Nita Dalam Mendukung Permodalan Usaha Mikro Kecil Dan Menengah Di Kecamatan Nita Benediktus Ricky Moan; Wihelmina Mitan; Paulus Libu Lamawitak
Jurnal Riset Ekonomi dan Akuntansi Vol. 1 No. 3 (2023): September : JURNAL RISET EKONOMI DAN AKUNTANSI
Publisher : Institut Teknologi dan Bisnis (ITB) Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54066/jrea-itb.v1i3.760

Abstract

The aim of this study was to identify and explain the role of the Sube Huter Kopdit Savings and Loans Cooperative in supporting micro, small and medium enterprises in Nita District. This study uses a qualitative descriptive analysis approach. Qualitative data types. Sources of data used in this study are primary data and secondary data. Data collection techniques were carried out by means of observation, interviews and documentation. The number of informants in this study were 7 people consisting of 1 KSP Kopdit Sube Huter employee and 6 MSME actors. The results showed that KSP Kopdit Sube Huter has a role in supporting capital for micro, small and medium enterprises as a means of providing funds and financial facilitators, but KSP Kopdit Sube Huter has not carried out marketing as a marketing facilitator.
Pengaruh Kualitas Pelayanan Pajak Dan Pemahaman Peraturan Pajak Terhadap Kepatuhan Wajib Pajak Orang Pribadi Pada Kantor Pelayanan Pajak Pratama Maumere Maria Imakulata; Wihelmina Mitan; Yoseph Darius P. Rangga
Populer: Jurnal Penelitian Mahasiswa Vol. 2 No. 3 (2023): September : Jurnal Penelitian Mahasiswa
Publisher : Universitas Maritim AMNI Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58192/populer.v2i3.1241

Abstract

The purpose of this study is to analyze the effect of tax service quality and understanding of tax regulations on individual taxpayer compliance. This research is a quantitative research with an associative approach. The population in this study is all taxpayers who report to the Maumere Pratama Tax Service Office amounting to 23,931 taxpayers. The sample in this study used the slovin formula with a total of 100 taxpayers. Data collection was carried out through the distribution of questionnaires to respondents, where the research instrument used the Likert scale. Data analysis techniques using multiple linear regression analysis models with the help of SPSS programs, descriptive statistics, data quality tests and classical assumption tests. The results of the study are known that the quality of tax services and understanding of tax regulations partially or simultaneously affect the compliance of individual taxpayers.
Analisis Penyajian Laporan Keuangan Pada Paroki Katedral St. Yoseph Maumere Berdasarkan Isak 35 Thereza Indariani Peni Ndo; Wihelmina Mitan; Emilianus Eo Kutu Goo
Inisiatif: Jurnal Ekonomi, Akuntansi dan Manajemen Vol. 2 No. 4 (2023): Oktober: Inisiatif: Jurnal Ekonomi, Akuntansi dan Manajemen
Publisher : Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/inisiatif.v2i4.1418

Abstract

This study aims to determine the presentation of existing financial reports and also to know the presentation of financial reports at St.Yoseph Maumere Cathedral Parish based on ISAK 35. The method used is a type of qualitative research. The research data was obtained from the financial reports of St.Yoseph Maumere Cathedral Parish. Sources of data using primary data and secondary data collected by researchers using interviews, observation and documentation. In data analysis techniques, it has gone through the process of data collection, data reduction, data presentation and drawing conclusions. The research stages used the pre-field stage, the field work stage, the data analysis stage, and the report writing stage. The results of this study indicate that St.Yoseph Maumere Cathedral Parish has implemented the presentation of financial statements in the form of cash in and cash out. The presentation of financial reports based on the interpretation of accounting standards according to ISAK 35 at St.Yoseph Maumere Cathedral Parish has not been implemented due to a lack of knowledge and ability to apply an accounting system according to ISAK 35.
Pengaruh Literasi Digital Terhadap Tingkat KemandirianBelajar Mahasiswa Dengan Kecerdasan Emosional Sebagai Variabel Intervening (Studi Kasus Pada Mahasiswa Akuntansi Fakultas Ekonomi dan Bisnis Universitas Nusa Nipa) Maria Elisabeth Marliana; Wihelmina Mitan; Emilianus Eo K. Goo
As-Syirkah: Islamic Economic & Financial Journal Vol. 4 No. 3 (2025): As-Syirkah: Islamic Economic & Financial Journal 
Publisher : Ikatan Da'i Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56672/brgjq419

Abstract

The research aimed to analyze the effect of digital literacy on the level of students’ learning independence with emotonal inttellegence as an intervening variable. This research used a quantitative method. The population consisted of 133 accounting students from Nusa Nipa University, with a sample of only 57 respondents. The type of data in this research was primary data, which was collected from quationnaires. Data were analyzed using statistical analysis model test, hypothesis test (T-test), and Sobel test with the assistance of SPSS. The result of the research indicated that (1) digital liteacy had a significant effect on the level of students’ learning independence, (2) digital literacy had a significant effect on the level of emotional intelligence, (3) level of emotional intelligence had a significant effect on the level of students’ learning independence, (4) emotional intelligence mediated the effect of digital literacy toward level of students’ learning independence.
PENGARUH MODAL USAHA, TENAGA KERJA, DAN HARGA JUAL, TERHADAP TINGKAT PENDAPATAN USAHA TENUN IKAT (Studi Empiris Pada Pelaku Usaha Tenun Ikat Di Kelurahan Nangalimang Kecamatan Alok Kabupaten Sikka) Margaretha Avitha Sarly; Wihelmina Mitan; Paulus Libu Lamawitak
Jurnal Projemen UNIPA Vol. 12 No. 3 (2025): September : Jurnal Projemen UNIPA
Publisher : Universitas Nusa Nipa Maumere

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

Abstract

This research aimed to examine how business capital, labor, and selling price affect the income of ikat weaving enterprises, using a case study of weaving entrepreneurs in Nangalimang, Alok Sub-district, Sikka Regency. This research investigated causal linkages using a quantitative technique with an associative design. The population consisted of ikat weaving entrepreneurs in Nangalimang, and a sample of 40 respondents was chosen for data collection. The primary instrument was a questionnaire, and the responses were analysed using multiple linear regression with the Statistical Package for the Social Sciences (SPSS). The results indicated that enterprise income was significantly positively impacted by business capital, whereas labor and selling price did not exhibit any significant influence. However, when considered concurrently, firm capital, labor, and selling price had a major impact on income levels.
PENGARUH SISTEM INFORMASI AKUNTANSI TERHADAP KUALITAS LAPORAN KEUANGAN PADA KSP KOPDIT SANGOSAY DENGAN PENGENDALIAN INTERNAL SEBAGAI VARIABEL MODERASI Mario Yosefus Lasariman; Wihelmina Mitan; Siktania Maria Diliana
Jurnal Projemen UNIPA Vol. 12 No. 3 (2025): September : Jurnal Projemen UNIPA
Publisher : Universitas Nusa Nipa Maumere

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

Abstract

This study aimed to determine the influence of Accounting Information System on the quality of financial statements whit internal control as a moderating variable. This rescarch employed a quantitative descriptive method, whit data obtained through questionnaires and literatur riview. The findings indicate that the accounting information system variabel had a significan effect on the quality of financial statemens. Internal control also had a significan effect on the quality of financial statemens. Furthemore, the results showed that internal control moderated the relationship between accounting information system and the quality of financial statemens, meaning that internal control strengthened the effect of accounting information systems on the quality of financial statements. Accounting information system internal control together accounted for 89.9 percent of the variation in the quality of financial statements, while the remaining 10.1 percent was, influenced by other variables
Co-Authors Benediktus Ricky Moan Emilianus Eo K. Goo Emilianus Eo Kutu Goo Margaretha Avitha Sarly Maria Elisabeth Marliana Maria Imakulata Mario Yosefus Lasariman Paulus Libu Lamawitak Siktania Maria Diliana Thereza Indariani Peni Ndo Yoseph Darius P. Rangga