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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.

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.

ANALISIS PERILAKU MANAJERIAL DALAM MENGELOLA RISIKO SILANG PINJAM DENGAN PENDEKATAN THEORY OF PLANNED BEHAVIOR : STUDI KASUS KSP PUSKOPDIT SWADAYA UTAMA Aprilia, Archangela Girlani; Sanga, Konstantinus Pati; Lamawitak, Paulus Libu
Journal of Economic, Bussines and Accounting (COSTING) Vol. 8 No. 4 (2025): COSTING : Journal of Economic, Bussines and Accounting
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/bhmyfw83

Dalam era yang semakin kompleks, pengelolaan risiko menjadi aspek krusial bagi lembaga keuangan seperti Koperasi Simpan Pinjam (KSP). Laporan ini bertujuan menganalisis perilaku manajerial dalam mengelola risiko silang pinjam di KSP Puskopdit Swadaya Utama dengan pendekatan Theory of Planned Behavior, menggunakan metode deskriptif kualitatif. Teknik pengumpulan data meliputi observasi, wawancara, dan dokumentasi, dengan data primer dari wawancara manajemen dan data sekunder mengenai kredit macet periode 2019-2023. Hasil laporan magang menunjukkan bahwa manajemen KSP Puskopdit berperan sebagai fasilitator yang menerapkan prinsip kehati-hatian dan transparansi, serta prinsip 5C dalam pemberian pinjaman. Meskipun menghadapi risiko seperti kredit macet dan likuiditas, manajemen berhasil mengelola risiko melalui edukasi dan monitoring. Perilaku manajerial yang proaktif dan disiplin keuangan tercermin dalam hubungan baik dengan anggota, yang diperkuat oleh transparansi dan komunikasi efektif.

Analisis Kinerja Keuangan KSP Kopdit Obor Mas ditinjau dari Analisis Pearls dalam Kerangka Resource Base View Krowin, Maria Trappistin Ose; Sanga, Konstantinus Pati; Da Rato, Elisabeth Yessi
Jurnal Projemen UNIPA Vol 13 No 1 (2026): Januari: Jurnal Projemen UNIPA
Publisher : Universitas Nusa Nipa Maumere

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59603/projemen.v13i1.1232

This study aims to analyze the financial performance of KSP Kopdit Obor Mas using the PEARLS method (Protection, Effective Financial Structure, Asset Quality, Rates of Return and Cost, Liquidity, Signs of Growth) and to examine its relevance within the Resource Based View (RBV) framework. The research employed a descriptive method with both qualitative and quantitative approaches. Data were collected through observation, interviews, documentation, and cooperative financial reports from the Annual Member Meeting (RAT) for the period 2022–2024. The results indicate that the Protection aspect is categorized as healthy, as the risk reserve ratio is sufficient to cover delinquent loans. The Rates of Return and Cost aspect also shows good performance due to stable operational cost efficiency. However, weaknesses were found in the Effective Financial Structure, Asset Quality, and Signs of Growth aspects, particularly in the declining membership growth. From the RBV perspective, the cooperative possesses valuable and rare resources in the form of strong risk management capability and operational efficiency, but it has not fully developed a strong capital structure and asset quality to achieve sustainable competitive advantage. Therefore, the cooperative should improve credit management, strengthen institutional capital, and enhance membership growth to maintain long-term financial sustainability.

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