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All Journal Inisiatif: Jurnal Ekonomi, Akuntansi Dan Manajemen Jurnal Riset Ekonomi dan Akuntansi Jurnal Projemen UNIPA
Wihelmina Mitan
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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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.
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 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

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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

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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 Kutu Goo Margaretha Avitha Sarly Mario Yosefus Lasariman Paulus Libu Lamawitak Siktania Maria Diliana Thereza Indariani Peni Ndo