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All Journal Alinea: Jurnal Bahasa, Sastra, dan Pengajaran Jurnal Projemen UNIPA Jurnal Accounting Unipa
Nona Dince, Maria
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Religion Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media

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Journal : Jurnal Projemen UNIPA

 1 
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI KOLEKTIBILITAS KREDIT USAHA RAKYAT (KUR) MIKRO BRI (Studi Empiris Pada Debitur KUR Mikro BRI Unit Nita) Devi Maulani, Elisabeth; Nona Dince, Maria; Rangga, Yoseph Darius Purnama
Jurnal Projemen UNIPA Vol 12 No 3 (2025): September : Jurnal Projemen UNIPA
Publisher : Universitas Nusa Nipa Maumere

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Abstract

Credit collectibility is one of the indicators to assess a bank's performance. The debtor's ability to repay credit does not always run smoothly, which can affect credit collectibility. The purpose of this research is to determine the influence of business experience, business income, collateral value, number of dependents, and repayment period on the credit collectibility of people's business. This study uses a quantitative approach with an empirical study on debtors of the People's Business Credit (KUR) Micro at Bank BRI Unit Nita, employing area sampling techniques since the population is spread across a specific geographic area. The number of samples used is 34 KUR Micro debtors from BRI Unit Nita located in Nita Kloang Village. Data were collected through a questionnaire using a Likert scale and analyzed using multiple linear regression with the help of SPSS software. The results show that partially only the business experience variable has a significant influence.
ANALISIS SISTEM INFORMASI AKUNTANSI PENJUALAN TUNAI BAHAN BAKAR MINYAK (BBM) PADA SPBU 54.861.02 PT BOLAWOLON Pare, Klemensia; Nona Dince, Maria; Niken Aurelia, Pipiet
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.v12i3.1089

Abstract

This research was conducted at Public Fuel Filling Station (Stasiun Pengisian Bahan Bakar Umum/SPBU)54.861.02 PT Bolawolon with the objective of analyzing the accounting information system for cash sales of Fuel Oil (Bahan Bakar Minyak). This study employed a qualitative approach with a descriptive method. Data were collected through observation, interviews, and documentation. The findings revealed that task overlapping still occurred, as operators also performed sales, cash handling, and delivery functions, while the manager also undertook warehouse and accounting functions. In addition, the documentation used was still limited to fuel purchase recommendation letters, purchase receipts, and bank deposit slips. The accounting records were also incomplete, covering, only sales journals and cash receipts, while calculations continued to be performed manually. Although most cash sales procedures had been implemented, the recording of the cost of goods sold had not yet been carried out.
DAMPAK PENERAPAN KEBIJAKAN RESCHEDULING DALAM PENYELESAIAN KREDIT BERMASALAH PADA KSP KOPDIT PINTU AIR CABANG UTAMA ROTAT Lengari, Flaviano; Nona Dince, Maria; Libu Lamawitak, Paulus
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.
Penerapan Akuntansi Pertanggungjawaban Dalam Penilaian Kinerja Pada Ksp Kopdit Hiro Heling mutia, Mutia; Nona Dince, Maria; Yecci Noeng, Amanda
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.v13i1.1225

Abstract

Responsibility accounting is a management accounting system that emphasizes the distribution of authority and responsibility at each responsibility center to support the control and evaluation of organizational performance. There are five requirements for implementing responsibility accounting: organizational structure, budgeting, separation of controllable and uncontrollable costs, account code classification, and responsibility accounting reports. This study aims to understand the implementation of responsibility accounting in performance assessment at KSP Kopdit Hiro Heling. The method used in this study is qualitative descriptive, with data collection techniques through observation, interviews, and documentation. The results show that the implementation of responsibility accounting at KSP Kopdit Hiro Heling is still not effective based on the five indicators of responsibility accounting. This condition impacts the suboptimal performance assessment of responsibility centers.
Analisis Efektivitas Sistem Pengendalian Internal Terhadap Pengelolaan Kas Melalui Cash Opname Wea, Theresia; Nona Dince, Maria; Libu Lamawitak, Paulus
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.v13i1.1230

Abstract

An internal control system is a system consisting of an organizational structure, plans, methods, and coordinated procedures that help safeguard company assets, improve operational effectiveness and efficiency, and support the implementation of regulations established by management.This study aims to analyze the effectiveness of the implementation of internal control systems in cash management through the cash opname mechanism at KSP Kopdit Tuke Jung Head Office Nelle. Data collection in this study used interview, observation, and documentation methods. This study uses a qualitative descriptive approach referring to the COSO (Committee of Sponsoring Organizations of the Treadway Commission) components, which consist of five components, namely control environment, risk assessment, control activities, information and communication, and monitoring. The research results show that the effectiveness of the internal control system in cash management through cash opname has been implemented but has not fully met the five components of the internal control system according to COSO. The elements that have not been fulfilled are control activities, information and communication, and monitoring. Nevertheless, some components of the internal control system implemented at KSP Kopdit Tuke Jung have been operating effectively.
Co-Authors Adelberti Mukin, Maria Afrilia Dua Lio, Fransiska Albina Nona Wanti, Agustina Angeli, Maria Angelina Mahing, Benadetha Anselmia, Maria Antonius Diaz Alfi, Mario Bajo Soge, Alfonsus Cresensia Wisang, Flaviana Darius Purnama Rangga, Yoseph De Romario, Fransiscus Devi Maulani, Elisabeth Dua Pagan, Selviana Ene Aran, Fransiska Eo Kutu Goo, Emilianus Esterlita, Caesilia Fischanel Roja, Maxensia Henrikus Herdi, Henrikus Istanti, Agustina Kurnia Mentari Pero, Cecilia Lanselina Ayunda, Maria Lengari, Flaviano Libu Lamawitak, Paulus Lodan, Rineldis M. Yulia Jaeng, Wihelmina Macrina Deasy, Pranatalia Malindo Inda Lestari Raja, Oktavia Maria Diliana, Siktania Maria Dilliana, Siktania Marselina, Yuvita Maryetha Yulia Jaeng, Wihelmina Mashuri Mashuri Meli Ate Pedo, Louisa Mitan, Wilhelmina Monika, Elisabeth Mujani, Sahril Mutia Mutia, Mutia Niken Aurelia, Pipiet Nona Ensy, Maria Nona Vanti, Yunita Novianti Agatha Nona Elen, Katharina Pare, Klemensia Pati Sanga, Konstantinus Primadianita Heret, Natalia Rangga, Yoseph Darius Purnama Rengga, Andreas Sabon, Filomena Sofia Ina Ero, Maria Susanti Fentura Lelen, Juliana Trisanti Wie Pau, Mery Wangga, Eduardus Wea, Theresia Yecci Noeng, Amanda Yeshenia Dedi Astuti, Maria