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All Journal Journal of Economic, Bussines and Accounting (COSTING) JURNAL PENDIDIKAN TAMBUSAI BUDGETING : Journal of Business, Management and Accounting Jurnal Ekonomi Neo Journal of economy and social humanities Co-Creation : Jurnal Ilmiah Ekonomi Manajemen Akuntansi dan Bisnis Jurnal Projemen UNIPA
Sanga, Konstantinus Pati
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Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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Analisis Dampak Penerapan Standar Akuntansi danTeknologi Digital dalam Meningkatkan Kinerja Keuangan Pada KSP Kopdit Sube Huter Muku, Anjela Maretha Tegu; sanga, Konstantinus pati; jaeng, Wihelmia maryetha Yulia
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.v13i1.1249

Abstract

This study aims to analyze the impact of the implementation of accounting standards and digital technology in improving financial performance at the Savings and Loan cooperative KSP. Kopdit Sube Huter. The background of the study is based on the importance of accountable, transparent, and relevant financial reports as a basis for decision-making, especially in Savings and Loan cooperatives that manage member funds. The method used in this study is a qualitative descriptive method with a case study approach. Data were obtained through observation, interviews, and documentation during the internship at KSP. Kopdit Sube Huter. The results of the study indicate that the implementation of accounting standards although still using SAK ETAP and in the transition stage to SAK EP, is able to improve the order and comparability of financial reports. In addition, the use of digital technology through the SIKOPDIT system plays a role in increasing the efficiency of transaction recording, the accuracy of financial data, and the timeliness of financial report preparation. The impact of the implementation of accounting standards and digital technology is reflected in the improvement in the cooperative’s financial performance, as indicated by the growth in the number of members and the increase in Net Operating income (SHU) during the 2021-2024 period. Thus, the implementation of appropriate accounting standards and the synergistic use of digital technology have been proven to contribute positively to the financial performance of KSP. Kopdit Sube Huter.
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

Abstract

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.
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

Abstract

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.
Analysis of the Utilization of Village Funds in the Field of Community Empowerment to Improve the Welfare of the Adabang Village Community Wada, Anselma Vitusia Ajeng; Sanga, Konstantinus Pati; Da Silva, Petrus; Patty, Thadeus Fransesco Quelmo
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.v4i4.362

Abstract

This study aims to analyze the use of village funds in the field of community empowerment to improve community welfare in Adabang Village, Titehena District, East Flores Regency. The research adopts a qualitative descriptive method involving observation, interviews, and documentation. Informants include the Village Head, village officials, BPD members, and the community. Findings indicate that the use of village funds has focused on empowerment activities such as agricultural support, food security, and the development of early childhood education centers. The study also highlights issues such as limited community participation, weak administrative capacity, and lack of sustainability awareness. Nevertheless, the programs have contributed to improving social and economic welfare, reflecting public financial management principles of transparency, accountability, and participation.
Co-Authors Aprilia, Archangela Girlani Aurelia, Pipiet Niken Bruno, Andreas Da Rato, Elisabeth Yessi Da Silva, Petrus Dilliana , Siktania Maria Dilliana, Siktania Maria Dince, Maria Nona Elvin, Alvina Hastuti N, Yuni Henrikus Herdi, Henrikus Ice, Magdalena Nona jaeng, Wihelmia maryetha Yulia Katharina Yuneti Krowin, Maria Trappistin Ose Kurniawan, Antonius Philipus Kwure, Agustinus Saperius Lamawitak, Paulus Libu Lewar, Sesilia Ekarista Mitan, Wilhelmina Muku, Anjela Maretha Tegu Noeng, Amanda Yecci Patty, Thadeus Fransesco Quelmo Riky, Johanes Nong Romario, Fransiscus De Wada, Anselma Vitusia Ajeng