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Pengaruh Modal Sendiri Total Piutang Dan Total Hutang Terhadap Kinerja Keuangan Pada Koperasi Citra Hidup Tribuana Kalabahi Kabupaten Alor Langkaming, Sarlota; Sabu, Junius Menase Sau; Maro, Yustina; Tang, Sefnat Aristarkus
Jurnal Ilmiah Wahana Pendidikan Vol 9 No 22 (2023): Jurnal Ilmiah Wahana Pendidikan
Publisher : Peneliti.net

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.10212160

Financial performance is the achievement or result received by the cooperative in carrying out its business operational activities and this study aims to determine the effect of own capital, total receivables and total debt. This type of research is quantitative research with data collection techniques, namely observation, interviews, and documentation studies. This research uses secondary data with population and the sample is financial performance at Citra Hidup Tribuana Kalabahi Cooperative, Alor Regency. The samples in this study are financial reports related to Own Capital, Total Receivables, Total Debt and financial performance reports at Citra Living Tribuana Cooperative Kalabahi Year (2018-2022). The statistical method used in this study is multiple linear regression. The results of this study indicate that: Partially the equity variable has a significant value of 0.023 where this value is smaller than the alpha value of 0.05 so that the results of this study accept H1 which states that partial equity has a positive effect on financial performance at the Living Image Credit Cooperative Tribuana Kalabahi, Alor Regency. Partially, the total receivables variable has a significant value of 0.011, where this value is smaller than the alpha value, which is 0.05, so the results of this study accept H2 which states that the partial total receivables has a positive effect on financial performance at Citra Hidup Tribuana Kalabahi Kopdit, Alor Regency. Partially the total debt variable has a significant value of 0.000 where this value is smaller than the alpha value, which is 0.05 or 5% so that the results of this study accept H3 which states that total debt partially has a positive effect on financial performance at the Image Credit Cooperative of Tribuana Kalabahi District Alor. Simultaneously the variable equity, total receivables and total debt has a significant value of 0.000 where this value is smaller than the alpha value, namely H4 which states that equity, total receivables and total debt simultaneously have a positive effect on financial performance at the Citra Living Cooperative Tribuana Kalabahi Alor Regency.

Analisis Pengaruh Kompetensi Aparatur, Sistem Pengendalian Internal Dan Partisipasi Masyarakat Terhadap Akuntabilitas Pengelolaan Dana Desa Di Desa Nailang Kecamatan Alor Timur Laut Kabupaten Alor Asamani, Misela; Tang, Sefnat Aristarkus; Sabu, Junius Menase Sau; Maro, Yustina
Jurnal Ilmiah Wahana Pendidikan Vol 9 No 22 (2023): Jurnal Ilmiah Wahana Pendidikan
Publisher : Peneliti.net

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.10215764

Accountability is the obligation to provide responsibility or answer and explain the performance and actions of a person leading an organizational unit to parties who have the right or are authorized to ask for accountability. Accountability will be better if it is supported by an accounting system that produces information that is accurate, reliable, timely and accountable (Komang, 2014). In line with this, public accountability is the obligation of stewards (government) to manage resources, report and disclose all activities and activities related to the use of public resources to the mandate giver. This research aims to 1.) determine respondents' perceptions regarding apparatus competency, internal control systems and community participation in the accountability of village fund management in Nailang Village, North East Alor District, Alor Regency. 2.) determine the significance of the simulative (together) influence of community participation, internal control system and community participation in Nailang Village, North East Alor District, Alor Regency. 3.) to find out the significant partial influence of apparatus competency, internal control system and community participation on accountability in managing village funds in Nailang Village, North East Alor District, Alor Regency. The sample in this study was all 72 Nailang village officials and residents. This data collection uses questionnaire techniques, observation, literature study. The data was then analyzed using the t-test to determine the partial effect and the F test to determine the simultaneous effect on accountability in managing village funds. These results show that 1.) the apparatus competency variable has a negative and significant effect on the accountability of village fund management. 2.) The internal control system variable has a negative and significant effect on the accountability of village fund management. 3.) The community participation variable has a negative and significant effect on the accountability of village fund management. 4.) The competence of the apparatus, the internal control system and community participation together (simultaneously) have an influence on the accountability of village fund management.

Analisis Pengaruh Retrebusi Jasa Umum Retrebusi Jasa Usaha Dan Restrebusi Perijinan Tertentu Terhadap Pendapatan Asli Daerah Kabupaten Alor Periode 2018-2023 Jafar, Rusmini; Maro, Yustina; Tang, Sefnat Aristarkus; Sabu, Junius Menase Sau
Jurnal Ilmiah Wahana Pendidikan Vol 9 No 22 (2023): Jurnal Ilmiah Wahana Pendidikan
Publisher : Peneliti.net

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.10216007

Regional Original Revenues are all revenues obtained from sources owned by the region which are collected based on regional regulations in accordance with statutory regulations. Regional original income comes from regional levies, regional taxes, results of separated regional wealth management, and other legitimate PAD. This study aims to determine the effect of public service fees, business service fees and license fees on local revenue in Alor Regency for the 2018-2022 period. This type of research is qualitative research with data collection techniques, namely observation, interviews, and documentation studies. This study uses secondary data and samples are reports of Local Own Revenue and reports on General Service Fees, Business Service Fees and Certain Permit Fees in the Alor Regency area in 2018-2022. The statistical method used in this study is multiple linear regression by looking at the significant value of the test t and the significant value of the F test as a benchmark in the hypothesis. The results of this study indicate that: 1). partially the general service charge variable has a significance value of 0.011 or 1.1% where this value is smaller than the alpha value of 0.05 or 5% so that the results of this study accept H1 which states that the general service charge variable partially has a positive effect on Original Income Alor Regency Region 2018-2022 Period. 2). partially the Business Services Retribution variable has a significant value of 0.000 or 0.0% where this value is smaller than the alpha value of 0.05 or 5% so that the results of this study accept H2 which states that the Business Services Retribution variable has a partial positive effect on Revenue Original area of Alor regency. 3). partially the variable of certain Permit Retribution has a significant value of 0.014 or 1.4% where this value is smaller than the alpha value of 0.05 or 5% so that the results of this study accept H3 which states that the variable Permit Retribution partially has a positive effect on Regional Original Income District of Alor. 4). Simultaneously, the variable general service fees, business service fees and certain license fees has a significant value of 0.000 or 0.0%, where this value is smaller than the alpha value, which is 0.05, which is 5%. So that the results of this study simultaneously accept hypothesis 4 which states that the variables of general service fees, business service fees and certain license fees simultaneously have a positive effect on regional original income in Alor Regency.

Analisis Pengaruh Dana Desa, Alokasi Dana Desa Dan Program Pembangunan Desa Terhadap Kesejahteraan Masyarakat Desa Lendola Kecamatan Teluk Mutiara Kabupaten Alor Syafrudin, Rustini; Tang, Sefnat Aristarkus; Sabu, Junius Menase Sau; Maro, Yustina
Jurnal Ilmiah Wahana Pendidikan Vol 9 No 22 (2023): Jurnal Ilmiah Wahana Pendidikan
Publisher : Peneliti.net

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.10218059

Welfare is a condition in which a person or society is safe, prosperous, safe from all kinds of disturbances, problems or difficulties, and so on. This study aims to determine the influence of Village Funds, Village Fund Allocations and Development Programs on the Welfare of the People of Lendola Village, Teluk Mutiara District, Alor Regency.This type of research is quantitative research with a population of 36 people and a sample of 45 respondents. Data collection techniques are observation, interviews, and literature study. This study uses primary data and the statistical method used in this study is multiple linear regression with a significant t test and a significant F test as a benchmark for taking the hypothesis.The results of this study indicate that: (1). partially the Village Fund has a significance value of 0.000 or 00.0%, where this value is smaller than the alpha value of 0.05 or 5% so that the results of this study accept H1 which states that the Village Fund variable has a partial effect on the Welfare of the Lendola Village Community Teluk Mutiara District, Alor Regency. (2). partially the Village Fund Allocation has a significant value of 0.000 or 0.00% where this value is smaller than the alpha value of 0.05 or 5% so that the results of this study accept H2 which states that the Village Fund Allocation variable has a partial effect on Village Community Welfare Lendola Teluk Mutiara District, Alor Regency. (3). Partially the village development program has a significant value of 0.000 or 0.00% where this value is smaller than the alpha value of 0.05 or 5% so that the results of this study accept H3 which states that the variable village development program has a partial effect on the Welfare of Village Communities Lendola Teluk Mutiara District, Alor Regency. 4). simultaneously the Village Fund variable, Village Fund Allocation and Development Program have a significant value of 0.000b or 00.0% where this value is smaller than the alpha value which is equal to 0.05 which is 5% so that the results of this study simultaneously receive H4 which states that variable Allocation of Village Funds, Development Program simultaneously influence the Welfare of the Lendola Village Community, Teluk Mutiara District, Alor Regency.

Analisis Pengaruh Biaya Bahan Baku Biaya Tenaga Kerja Terhadap Harga Pokok Prouksi Usaha Tenun Songket Di Desa Kiraman Kecamatan Alor Selatan Kabupaten Alor Banamakani, Belandina; Tang, Sefnat Aristarkus; Sabu, Junius Menase Sau; Maro, Yustina
Jurnal Ilmiah Wahana Pendidikan Vol 9 No 23 (2023): Jurnal Ilmiah Wahana Pendidikan
Publisher : Peneliti.net

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.10444286

The cost of production is all costs incurred to produce goods or services that will be sold during the period in question. The cost of production is an important element to assess the success of a trading or manufacturing company. The cost of production has a close relationship with indicators of the company's success, such as sales gross profit and net profit. This study aims to determine the effect of raw material costs on the cost of production of songket weaving businesses in Kiraman Village, South Alor District, Alor Regency; to determine the effect of labor costs on the cost of production of the songket weaving business in Kiraman Village, South Alor District, Alor Regency; and to determine the effect of raw material costs and labor costs on the cost of production of songket weaving businesses in Kiraman Village, South Alor District, Alor Regency. This research is a quantitative study using secondary data obtained from the financial data of songket weaving craftsmen in Kiraman Village, South Alor District, Alor Regency. Data collection was carried out using observation, interviews and documentation while data analysis used descriptive statistics, classical assumption tests and multiple linear regression. Hypothesis testing is done using a partial test or t test and simultaneous test or F test. The results showed that partially the cost of raw materials had a positive and significant effect on the cost of production of the songket weaving business in Kiraman Village, South Alor District, Alor Regency, as evidenced by a probability value of 0.000; partially labor costs have a positive and significant effect on the cost of production of the songket weaving business in Kiraman Village, Alor Selatan District, Alor Regency as evidenced by a probability value of 0.000; and simultaneously raw material costs and labor costs have a positive and significant effect on the cost of production of the songket weaving business in Kiraman Village, South Alor District, Alor Regency, as evidenced by the probability value of the F test of 0.000.

Analisis Pengaruh Simpanan Pokok Simpanan Wajib Dan Simpanan Sukarela Terhadap Sisa Hasil Usaha Anggota Di Koperasi Serba Usaha Talenta Kalabahi Kabupaten Alor Sailana, Aprilia Sarlin; Maro, Yustina; Tang, Sefnat Aristarkus; Sabu, Junius Menase Sau
Jurnal Ilmiah Wahana Pendidikan Vol 9 No 23 (2023): Jurnal Ilmiah Wahana Pendidikan
Publisher : Peneliti.net

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.10444316

This research aims to determine the effect of Principal Savings, Compulsory Savings, Voluntary Savings on the Remaining Results of Business at the Talent Multi-Business Cooperative, Alor Regency. The problem of this research is whether there is a simultaneous effect of principal savings, mandatory savings, voluntary savings on SHU. The population in this study is the financial statements for the last 5 years 2018-2023. And the sample is all data regarding principal savings, mandatory savings, voluntary savings and Remaining Profits from 2018-2022. This type of research is quantitative research using secondary data. data collection was carried out by interviews, documentation studies, and literature studies. The statistical method used in this study is multiple linear regression with the significance of the t test and the significance of the F test as a benchmark for taking the hypothesis. The results of the study show that partially principal savings affect the remaining business results in the Talenta Kalabahi Multi-business Cooperative, Alor Regency. With a significance value of t of 0.003. Partially, the obligatory saving has an effect on the remaining results of operations in the Talenta Kalabahi Multi-business Cooperative, Alor Regency. Which is marked by a significance value of the t test of 0.00, partially voluntary savings have no effect on the remaining results of operations in the Talenta Kalabahi Cooperative, Alor Regency. Which is marked by a significance value of the t test of 0.796. And simultaneously principal savings, mandatory savings, voluntary savings affect the remaining business results in the Talenta Kalabahi Cooperative, Alor Regency. Which is marked with a significance value of the F test of 0.00.

IMPACT OF VILLAGE FUND ALLOCATION AND VILLAGE DEVELOPMENT PROGRAM ON COMMUNITY WELFARE Maro, Yustina; Tang, Sefnat Aristarkus; Sabu, Junius Menase Sau
International Journal of Multidisciplinary Research and Literature Vol. 3 No. 5 (2024): INTERNATIONAL JOURNAL OF MULTIDISCIPLINARY RESEARCH AND LITERATURE
Publisher : Yayasan Education and Social Center

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53067/ijomral.v3i5.258

Welfare is a condition where a person is safe, prosperous, safe from various kinds of problems or difficulties, and so on. This research aims to determine the impact of village fund allocation and village development programs on the welfare of village communities in South Mataru Village, Mataru District, Alor Regency with a population of village officials and South Mataru village communities and a sample of 56 people. Data was collected using a questionnaire while data analysis used classical assumption test research instruments and multiple linear regression using the t-test and F-test. The results of the study showed that the allocation of village funds partially affected the welfare of the people of South Mataru Village, Mataru District, and Alor Regency, which was proven. With a significance value of 0.000. Partially, the village development program influences the welfare of the people of South Mataru Village, Mataru District, Alor Regency, proven by a significance value of 0.000. Simultaneously, the allocation of village funds and village development programs has an effect on the welfare of the village community in Mataru Selatan Village, Mataru District, Alor Regency, which has been proven. With a significance value of 0.000

Analisis Pengaruh Alokasi Dana Desa Dana Desa dan Badan Usaha Milik Desa Terhadap Kesejahteraan Masyarakat Desa Kamot Kecamatan Alor Timur Laut Kabupaten Alor Sabu, Junius Menase Sau; Sonbay, Yolinda Santi; Minggu, Angela Merici
Jurnal Ilmiah Wahana Pendidikan Vol 11 No 6.D (2025): Jurnal Ilmiah Wahana Pendidikan
Publisher : Peneliti.net

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

Penelitian ini bertujuan untuk mengetahui ada tidaknya pengaruh Alokasi Dana Desa, Dana Desa dan Badan Usaha Milik Desa Terhadap Kesejahteraan Masyarakat Desa Kamot Kecamatan Alor Timur Laut Kabupaten Alor. Penelitian ini dilakukan terhadap 56 Kepala Keluarga anggota masyarakat Desa Kamot Kecamatan Alor Timur Laut Kabupaten Alor. Metode penelitiannya adalah Regresi Linier Berganda dengan alat bantu SPSS 25 for windows. Teknik pengumpulan data dilakukan dengan cara observasi, wawancara, kuisioner dan studi pustaka. Teknik analisis data menggunakan analisis pendahuluan dan analisis lanjutan. Analisis pendahuluan terdiri dari uji instrumen dan uji asumsi klasik, sedangkan analisis lanjutan terdiri dari uji t, uji F. Hasil penelitiannya adalah: 1). Secara parsial Variabel Alokasi Dana Desa berpengaruh terhadap Variabel Kesejahteraan Masyarakat Desa, dengan tingkat signifikansi sebesar 0,002<0,05; 2). Secara parsial Variabel Dana Desa berpengaruh terhadap Variabel Kesejahteraan Masyarakat Desa dengan tingkat signifikansi sebesar 0,041<0,05; 3). Secara parsial Variabel Badan Usaha Milik Desa berpengaruh terhadap Variabel Kesejahteraan Masyarakat Desa dengan tingkat signifikansi sebesar 0,000<0,05; 4). Secara simultan Variabel Alokasi Dana Desa, Dana Desa dan Badan Usaha Milik Desa berpengaruh terhadap Variabel Kesejahteraan Masyarakat Desa dengan tingkat signifikansi sebesar 0,000<0,05.

Analisis Pengaruh Modal Jam Kerja Dan Jenis Barang Dagang Terhadap Pendapatan Pedagang Kaki Lima Di Pasar Moru Kelurahan Moru Kecamatan Alor Barat Dayakabupaten Alor Langkola, Lodia; Maro, Yustina; Tang, Sefnat Aristarkus; Sabu, Junius Menase Sau
Jurnal Ilmiah Wahana Pendidikan Vol 9 No 25 (2023): Jurnal Ilmiah Wahana Pendidikan
Publisher : Peneliti.net

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.10460663

The income in this study is the total amount of money received by street vendors at Moru Market, Moru Village, Alor Barat Daya District. The purpose of this study was to determine the effect of capital, working hours and types of merchandise on the income of traders at Moru Market, Moru Village, Alor Barat Daya District, Alor Regency. This type of research is a quantitative description. Samples were taken using saturated sample technique. The sample in this study were 45 traders. Data collection tools used are observation, interviews, and literature studies. The data analysis model used to answer the hypothesis is multiple analysis, t test, F test. This research instrument test is used to measure the level of validity, reliability and classic assumptions from the answers to the research questionnaire. By using the tool to calculate SPSS version 22 For Windows. Based on the results of the validity test for each variable with the Pearson correlation value, the results of the validity test for each variable are declared valid. The results of the reliability test for each variable with the Crobatc Alpha value, the results of the reliability test for each variable are declared reliable. Kolmogrov-Smirnov Normality test results with sig. ≥ then the test results are declared normal. The results of the heteroscedasticity test showed that the value of each independent variable meant that this study did not have heteroscedasticity. The results of the multicollinearity test show that the VIF value > tolerance means that multicollinearity does not occur in this study. The results of the linearity test between the dependent variable and the independent variable show that the deviation from linearity value is > 0.05, so there is a relationship between the dependent variable and the independent variable. The analytical method used is multiple linear regression analysis technique. The results with the t test to answer the first, second, and third hypotheses, while multiple linear regression analysis simultaneously used the F test to determine the fourth hypothesis, namely to determine the Effect of Capital, Working Hours and Types of Merchandise on Trader's Income at Moru Market, Alor Barat District Daya Binongko, Alor Regency. Based on the calculation results of multiple linear regression analysis partially and simultaneously, the significance value of the Capital variable is 0.000, Working Hours is 0.000, Merchandise Type is 0.005, and the simultaneous effect of the significance value of the F test is 0.000b, the test results t and the F test is smaller than alpha (0.05), then the hypothesis testing proposed in this study is as follows: There is an influence of business capital, working hours and types of merchandise on the income of traders in Moru Market, Alor Barat Daya District, Alor Regency .

Analisis Pengaruh Kompetensi Aparat Sistem Pengendalian Internal Dan Partisipasi Masyarakat Terhadap Akuntabilitas Dana Desa Di Desa Lembur Barat Kecamatan Alor Tengah Utara Kabupaten Alor Hasan, Ismawati Suhardi; Sabu, Junius Menase Sau; Maro, Yustina; tang, Sefnat Aristarkus
Jurnal Ilmiah Wahana Pendidikan Vol 9 No 25 (2023): Jurnal Ilmiah Wahana Pendidikan
Publisher : Peneliti.net

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.10461044

Village fund accountability is an obligation to provide accountability or answer and explain the performance and action of a person/legal entity or the leadership of an organization to parties who have the right or authority to request information or accountability which consists of planning, implementing, administering, reporting and village financial accountability. This type of research is quantitative research with data collection techniques namely observation, interviews, and documentation studies. This study used primary data and the statistical method used in this study was multiple liniear regression with significant t tests and f tests as benchmarks for taking hypotheses. The results of this study indicate that: partially the competence of apparatus has an effect on the accountability of managing village funds in the village of overtime West, Alor Tengah Utara District, Alor Regency, as evidenced by the t test value of 0,044; partially the internal control system has an effect on the accountability of managing village funds in the village of overtime west, sub-district, as evidenced by the significant value of the t test of 0,000; partially community participation has an effect on the accountability of managing village of overtime west, sub-district of Alor Tengah Utara, Alor district, which is proven by a significant t-test value of 0,000; and simultaneously the competency variables of officials, internal control systems, and community participation have an effect on the accountability of managing village funds in the village of overtime west, Alor Tengah Utara district, Alor Regency which is proven with a significant value of the f test of 0,000

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