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Pengaruh Partisipasi Pengguna, Kemampuan Teknik Personal, Program Pelatihan dan Pendidikan dan Dukungan Manajemen Puncak terhadap Kinerja Sistem Informasi Akuntansi Padacredit Union (CU) Bahtera Sejahtera Sanga, Konstantinus Pati; Dince, Maria Nona
Jurnal Pendidikan Tambusai Vol. 6 No. 2 (2022): Agustus 2022
Publisher : LPPM Universitas Pahlawan Tuanku Tambusai, Riau, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/jptam.v6i2.3892

Tujuan penelitian ini untuk mengetahui adanya pengaruh atau hubungan variabel partisipasi pengguna, kemampuan teknik personal, program pendidikan & pelatihan, dan dukungan manajemen puncak terhadap kinerja sistem informasi akuntansi pada Credit Union Bahtera Sejahtera. Sampel dalam penelitian ini adalah manajer, karyawan, kepala Tempat Pelayanan (TP), pengurus dan pengawas pada kantor pusat maupun kantor cabang yang memakai atau menggunakan sistem informasi akuntansi sebanyak 36 orang. Teknik pengumpulan data menggunakan kuesioner yang diukur menggunakan skala likert. Metode yang digunakan adalah metode analisis deskriptif dan asosiatif dengan pendekatan kuantitatif. Hasil penelitian menunjukan bahwa partisipasi pengguna dan program pendidikan dan pelatihan berpengaruh secara parsial terhadap kinerja sistem informasi akuntansi sedangkan kemampuan teknik personal dan dukungan manajemen puncak tidak berpengaruh secara parsial terhadap kinerja sistem informasi akuntansi. Secara simultan partisipasi pengguna, kemampuan teknik personal, program pendidikan & pelatihan, dan dukungan manajemen puncak berpengaruh terhadap kinerja sistem informasi akuntansi.

Pengaruh audit internal dan efektifitas pengendalian internal terhadap deteksi fraud pada perumda air minum wair pu’an Kabupaten Sikka Aurelia, Pipiet Niken; Dilliana, Siktania Maria; Lamawitak, Paulus Libu; Sanga, Konstantinus Pati
Co-Creation : Jurnal Ilmiah Ekonomi Manajemen Akuntansi dan Bisnis Vol. 1 No. 3 (2022): Co-Creation : Jurnal Ilmiah Ekonomi Manajemen Akuntansi dan Bisnis
Publisher : ARKA INSTITUTE

This study aims to determine the effect of internal audit and the effectiveness of internal control on fraud detection at PERUMDA Air Minum Wair Pu'an, Sikka Regency. The data collection technique in this study used a questionnaire survey distributed to 33 employees which were then processed using the SPSS program. The analysis method used to test the hypothesis is multiple linear regression analysis. The results of the t statistical test (partial) show that internal audit (X1) has no significant effect on fraud detection (Y) and the effectiveness of internal control (X2) has a significant effect on fraud detection (Y). And based on the F statistical test (simultaneous) shows that internal audit (XI) and Internal Control Effectiveness (X2) together have a significant effect on fraud detection (Y). It can be concluded that internal control in PERUMDA Air Minum Wair Pu'an, Sikka Regency greatly affects the level of fraud in the company, the more effective the internal control system implemented in an entity, the lower the tendency of fraud that may occur.

Implementasi Sistem Daperma (PT. Pandai) Pembayaran Klaim Asuransi dalam Pelunasan Hutang Anggota Meninggal Dunia pada KSP Kopdit Obor Mas Cabang Pasar Tingkat Hastuti N, Yuni; Sanga, Konstantinus Pati; Kurniawan, Antonius Philipus
BUDGETING : Journal of Business, Management and Accounting Vol 5 No 2 (2024): BUDGETING : Journal of Business, Management and Accounting
Publisher : Institut Penelitian Matematika Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

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The purpose of this study is to find out how the Implementation of the Daperma System (PT. Pandai) payment of insurance claims in repayment of debts of deceased members at KSP Kopdit Obor Mas Branch Pasar Level. To find out the problem of this research using qualitative descriptive methods, with data collection techniques using observation, interviews and documentation. From the results of this study, it can be concluded that in the event of repayment of debts of deceased members at KSP, the Obor Mas Kopdit is paid off based on loan insurance claims at Daperma (PT. PANDAI) if the claim is approved. In addition to getting loan repayment insurance, all deposits of deceased members will be returned to their heirs and receive compensation funds if during their lifetime the deceased member pays SSD and regularly pays mandatory deposits. Keywords: DAPERMA, Debt, Implementation, Insurance, KSP Kopdit Obor Mas.

The Effect Of Professionalism On The Prevention Of Fraud In Cooperatives With Anti-Fraud Awareness As A Moderation Variable Mitan, Wilhelmina; Herdi, Henrikus; Sanga, Konstantinus Pati
Jurnal Ekonomi Vol. 13 No. 04 (2024): Edition October -December 2024
Publisher : SEAN Institute

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This study aims to test the influence of professionalism on fraud prevention with anti-fraud awareness as a moderation variable. This type of research is Causal-Comparative Research. The population in the study is Cooperative employees in the Sikka Regency Region with the level of position as Internal Auditor totaling 89 people, while the sampling technique in this study uses Saturated Sampling, which is the determination of samples if all members of the population are used as research samples. So that the sample in this study amounted to 89 respondents of Cooperative Internal Auditors in the Sikka Regency Area. The data collection techniques in this study are observation and questionnaire while the data analysis technique used is Moderated Regression Analysis. The results of the study show that (1) Professionalism has a positive effect on the prevention of fraud. (2) Anti-fraud awareness negatively moderates the influence of professionalism on the prevention of fraud. This means that Anti-Fraud Awareness weakens the influence of Professionalism on Fraud Prevention.

Peningkatan Daya Saing UMKM Melalui Optimalisasi Penyusunan Laporan Keuangan di Magewair Production Bruno, Andreas; Sanga, Konstantinus Pati; Yuneti, Katharina
Jurnal Projemen UNIPA Vol. 12 No. 3 (2025): September : Jurnal Projemen UNIPA
Publisher : Universitas Nusa Nipa Maumere

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This study aimed to analyze the enhancement of the competitiveness of the MSME Magewair Production through the optimization of financial statement preparation. As one of the key pillars of Indonesia’s economy, MSMEs often face challenges in financial management, particulary in preparing financial statements in accordance with accounting standards. The research employed a qualitative method with a case study approach, where data were collected through in-dept interviews with the management of Magewair Production and the analysis of existing financial statement documents. The results indicate that although Magewair Production has routinely carried out financial recording, the reports produced remain simple and have not complied with the Financial Accounting Standards for Micro, Small, and Medium Entities (SAK EMKM). The main constraints include a lack of accounting knowledge, limited technology, and insufficient training. Optimizing financial statement preparation can improve operational efficiency, access to funding, business growth, and the reputation and trust of stakeholders. This study recommends SAK EMKM training, the utilization of simple accounting technology, and guidance from government or academics to assist MSMEs such as Magewair Production in preparing better financial statements, thereby enhancing their competitiveness in the market.

Analisis Sistem dan Prosedur Akuntansi Pengelolaan Dana Desa dalam Meningkatkan Kinerja Pemerintahan Desa (Studi Kasus di Desa Munerana Kecamatan Hewokloang) Elvin, Alvina; Sanga, Konstantinus Pati; Da Silva, Petrus
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 | DOI: 10.59603/projemen.v12i3.1051

This Study aimed to Analisys the accounting system and Procedures for village fund management and their impact on improving village government performance. Village fund, sourced from the National Budget (APBN), play a crucial role in rural development and community empowerment. An effective and transparent accounting system is essential to ensure accountibility and efficiency in utilising these funds. This research employed a qualitative upproach, using a case study method, conducted in Munerana Village, Hewokloang Sub- District. The Analysis covered the stages of planning, implementation, administration, reporting, and accountability in village fund management. The findings indicated that the accounting system and procedures in Munerana Village complied with the Minister Of Home Affairs Regulation No. 20 of 2018. However, challenges such as limited community participation and resource constraints must be addressed to enhance service effectiveness. Strengthening the capacity of village officials and enhancing village information system are critical steps toward achieving better and more ustainable village government performance.

Analisis Potensi Desa Sebagai Dasar Dalam Peningkatan Pendapatan Asli Desa (PADes) Pada Desa Nebe Kecamatan Talibura Kabupaten Sikka Riky, Johanes Nong; Sanga, Konstantinus Pati; Lamawitak, Paulus Libu
Jurnal Projemen UNIPA Vol. 12 No. 3 (2025): September : Jurnal Projemen UNIPA
Publisher : Universitas Nusa Nipa Maumere

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This study aims to analyze how the processing of village potential in increasing the original income of the village in Nebe village, Talibura District, Sikka Regency. The research method used is qualitative descriptive with data collection techniques through interviews, observation and documentation. The results of the study show that the management of village potential in Nebe Village has not been running optimally, which has an impact on the lack of increase in Village Original Income (PADes). This can be deduced from four main aspects: namely: The decline in public participation in paying contributions is caused by a lack of transparency and accountability in fund management, Inadequate physical market conditions, such as leaky stalls, irregular aisles, and the lack of facilities such as toilets and parking areas, are the main causes of the decline in revenue from market levies, drinking water depot business units managed by BUMDes do not reach the annual revenue target and shows a downward trend from year to year, and there is a decrease in revenue from tax revenue sharing caused by low public awareness, administrative problems such as duplication of SPPT, and the number of residents from outside the area who are not recorded.

The Influence of the Implementation of Financial Information Systems in Credit Cooperatives on the Quality of Financial Reports in the San Dominggo Hokeng KSP Kopdit and Ikamala KSP Kopdit Cooperatives Lewar, Sesilia Ekarista; Sanga, Konstantinus Pati; Dilliana , Siktania Maria; Noeng, Amanda Yecci
Neo Journal of economy and social humanities Vol 4 No 4 (2025): Neo Journal of Economy and Social Humanities
Publisher : International Publisher (YAPENBI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56403/nejesh.v4i4.350

This study aimed to analyze the influence of implementing credit cooperative financial information systems on the quality of cooperative financial reports, using a case study at KSP Kopdit San Dominggo Hokeng and KSP Kopdit Ikamala. The research data were obtained from primary sources using questionnaires distributed to 42 respondents from both cooperatives. The data analysis method used in this study was simple regression analysis, and hypothesis testing was conducted using the t-test. The descriptive analysis result showed that the variable of the credit cooperative financial information system in KSP Kopdit San Dominggo Hokeng and KSP Kopdit Ikamala was categorized as “Very Good” with an average score of 90,63. Likewise, the variable of financial report quality was categorized as “Very Good” with in average score of 88,2. The statistical result of the t-test indicated that the financial information system had a significant effect on the quality of financial reports. This means that an improvement in the financial information system could significantly enhance the quality of cooperative financial reports.

Pengaruh audit internal dan efektifitas pengendalian internal terhadap deteksi fraud pada perumda air minum wair pu’an Kabupaten Sikka Aurelia, Pipiet Niken; Dilliana, Siktania Maria; Lamawitak, Paulus Libu; Sanga, Konstantinus Pati
Co-Creation : Jurnal Ilmiah Ekonomi Manajemen Akuntansi dan Bisnis Vol. 1 No. 3 (2022): Co-Creation : Jurnal Ilmiah Ekonomi Manajemen Akuntansi dan Bisnis
Publisher : ARKA INSTITUTE

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55904/cocreation.v1i3.520

This study aims to determine the effect of internal audit and the effectiveness of internal control on fraud detection at PERUMDA Air Minum Wair Pu'an, Sikka Regency. The data collection technique in this study used a questionnaire survey distributed to 33 employees which were then processed using the SPSS program. The analysis method used to test the hypothesis is multiple linear regression analysis. The results of the t statistical test (partial) show that internal audit (X1) has no significant effect on fraud detection (Y) and the effectiveness of internal control (X2) has a significant effect on fraud detection (Y). And based on the F statistical test (simultaneous) shows that internal audit (XI) and Internal Control Effectiveness (X2) together have a significant effect on fraud detection (Y). It can be concluded that internal control in PERUMDA Air Minum Wair Pu'an, Sikka Regency greatly affects the level of fraud in the company, the more effective the internal control system implemented in an entity, the lower the tendency of fraud that may occur.

Application of SWOT Analysis in Efforts to Develop Strategies for the Credit Union Bahtera Sejahtera Savings and Loan Cooperative Kwure, Agustinus Saperius; Sanga, Konstantinus Pati; Romario, Fransiscus De; Ice, Magdalena Nona
Neo Journal of economy and social humanities Vol 4 No 4 (2025): Neo Journal of Economy and Social Humanities
Publisher : International Publisher (YAPENBI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56403/nejesh.v4i4.361

This study aims to analyze the strengths, weaknesses, opportunities, and threats in the development of strategies for KSP CU Bahtera Sejahtera through the application of SWOT analysis. The Research was conducted using a descriptive qualitative approach involving interviews with managers, financial staff, and cooperative members. The results of the study indicate that the cooperative has internal strengths, including friendly service, competitive loan interest rates, and strong solidarity among members. However, the weaknesses found include a lack of member understanding of cooperative principles and limitations in the application of digital technology. External opportunities that cooperatives can take advantage of include increasing public awareness of financial literacy and support from the government. Meanwhile, external threats come from fintech competition and changes in financial regulations. Based on these findings, this study recommends that cooperatives improve member literacy, develop digital infrastructure, and strengthen cooperative identity to remain competitive and grow sustainably. The application of SWOT analysis combined with the Resource-Based View theory provides a strong strategic foundation for the future development of cooperatives.

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