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Analisis Pengendalian Internal Atas Persediaan Obat pada Dinas Kesehatan Kabupaten Sikka Antonius Narang Eong; Maria Nona Dince; Emilianus Eo Kutu Goo; Marselus Don Bosko
Wawasan : Jurnal Ilmu Manajemen, Ekonomi dan Kewirausahaan Vol. 2 No. 4 (2024): Oktober : Jurnal Ilmu Manajemen, Ekonomi dan Kewirausahaan
Publisher : Fakultas Teknik Universitas Maritim AMNI Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58192/wawasan.v2i4.2937

This study aims to analyze internal control over drug inventory at the Sikka District Health Office. The method used in this study is a qualitative descriptive method, the sample in this study is the Pharmacist section at the Sikka District Health Office. The data collection method in this study is interviews and documentation which are then analyzed using the Miles and Huberman theory and adjusted to the existing data. The results of this study indicate that at the Sikka District Health Office, the use of SOPs for controlling drug inventory shows a commitment to creating a healthy control environment. The Sikka District Health Office has emphasized the importance of creating Standard Operating Procedures (SOPs) for all stages of drug inventory control from planning to recording and reporting. This shows a commitment to ensuring that the drug inventory management process is carried out in a structured and efficient manner, with detailed SOPs for each step. In the field of Supervision, Monitoring of drugs in relation to the internal control system at the Sikka District Health Office is carried out through monthly stock opname by checking the conformity between stock cards, physical goods, and reporting. This process reflects an effort to regularly monitor and evaluate the condition of drug inventory. The Sikka District Health Office can identify any discrepancies or inconsistencies that may indicate problems in inventory management. This step allows them to immediately take necessary corrective actions, such as further investigation or inventory adjustments, to ensure that drug inventory remains well-managed and accurate.

PKM Penerapan Sistem Informasi Administrasi Kependudukan di Kantor Desa Koting C Kristina Sujila; Marselus Don Bosko
Karya Nyata : Jurnal Pengabdian kepada Masyarakat Vol. 2 No. 2 (2025): Juni : Karya Nyata : Jurnal Pengabdian kepada Masyarakat
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62951/karyanyata.v2i2.1531

Village Information System is an innovative solution to optimize village data management and accelerate access to information for the community. Population administration is an important aspect in the implementation of village government which functions to record and manage population data systematically. Koting C Village Office has implemented a computer-based population administration information system to improve the efficiency and accuracy of services. This system aims to accelerate the administration process, reduce recording errors, and facilitate access to population information. However, in its implementation there are still several obstacles that need to be fixed so that the system can run more optimally. This study was conducted in the context of Community Service (PKM) to analyze the implementation of the population administration information system at the Koting C Village Office, identify the obstacles faced, and find solutions to increase the effectiveness of this system. The methods used in this study include direct observation, interviews with village officials, and analysis of the population administration service process. The results of the study indicate that although the population administration information system has been implemented, there are still several obstacles that hinder its effectiveness. One of the main obstacles is the absence of a search feature based on name, Population Identification Number (NIK), or other keywords, so that village officials have to search for data manually, which slows down the service process.

Peran Kepatuhan Pelaporan Keuangan dan Kompetensi Aparatur dalam Mencegah Fraud Dana Desa: Studi Empiris di Kabupaten Sikka Marselus Don Bosko; Tobias Joni Temu
Jurnal Projemen UNIPA Vol 11 No 3 (2024): September : Jurnal Projemen UNIPA
Publisher : Universitas Nusa Nipa Maumere

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59603/projemen.v11i3.877

This study aims to analyze the influence of financial reporting compliance and village officials’ competence on fraud prevention in village fund management in Sikka Regency. A quantitative approach with multiple linear regression analysis was employed. Data were collected through questionnaires involving 240 respondents, including village heads, secretaries, treasurers, and BPD members across 60 villages in 14 districts. The results show that both financial reporting compliance and officials’ competence have a positive and significant effect on fraud prevention. The adjusted R² value of 0.676 indicates that these two variables explain 67.6% of the variation in fraud prevention. These findings support the fraud diamond theory and highlight the importance of human resource capacity and reporting transparency in preventing financial misconduct in village governance. This study provides practical implications for local governments in strengthening accountable village fund management.

PENGARUH BIAYA PRODUKSI DAN HARGA JUAL TERHADAP TINGKAT KEUNTUNGAN HOME INDUSTRY (Studi Pada Home Industri Di Kecamatan Lela Kabupaten Sikka) Ara Miten, Daniel; Herdi, Henrikus; Eo Kutu Goo, Emilianus; Don Bosko, Marselus
Accounting UNIPA - Jurnal Akuntansi Vol 3 No 1 (2024): Jurnal Accounting UNIPA
Publisher : Program Studi Akuntansi Fakultas Ekonomi dan BisnisUniversitas Nusa Nipa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59603/accounting.v3i1.225

Tujuan dari penelitian ini adalah untuk mengetahui pengaruh biaya produksi dan harga jual terhadap tingkat keuntungan home industry. Penelitian ini dilakukan Home Industri di Kecamatan Lela Kabupaten Sikka. Jenis data yang digunakan dalam penelitian ini adalah data kuatitatif. Denga metode analisis regresi linear berganda. Sumber data yang digunakan dalam penelitian ini adalah data primer berupa hasil observasi, wawancara, dan sekunder meliputi dokementansi home industry di Kecamatan Lela. Hasil analisis Uji t menunjukan Nilai Sig dari Variabel Biaya Produksi (X1) adalah 0,001 lebih kecil dari taraf signifikansi yang ditentukan 0,05 (0,01 <0,005) dengan t hitung 3,505, dengan demikian dapat disimpulkan bahwa Biaya Produksi berpengaruh positif terhadap Keuntungan (Laba). Sedangkan Nilai Sig dari Variabel Harga Jual (X2) adalah 0,083 lebih besar dari taraf signifikansi yang ditentukan 0,05 0,083 > 0,05 dengan t hitung 1,791, dengan demikian dapat disimpulkan bahwa Harga Jual tidak berpengaruh terhadap Keuntungan (Laba). Berdasarkan hasil penelitian dapat disimpulkan bahwa Biaya Produksi dan Harga Jual bersama-sama Berpengaruh Terhadap Tingkat Keuntungan (Laba). Hal ini menunjukan bahwa biaya produksi dan harga jual dapat meningkatkan keuntungan (laba) usaha. Biaya produksi dan harga jual secara bersama-sama berpengaruh terhadap keuntungan (laba) mengindikasikan bahwa besarnya laba suatu perusahaan dipengaruhi oleh hubungan antara biaya produksi dan harga jual produk atau jasa. Kedua faktor ini memiliki peran kunci dalam menentukan seberapa besar laba yang akan diperoleh oleh perusahaan.

The Role of Savings and Loan Cooperatives in Efforts to Develop Micro, Small, And Medium Enterprises (MSMEs), Especially in Fostered Vegetable Business Field KSP Kopdit Hiro Heling Beding, Yohanes Bosko; Herdi, Henrikus; Jaeng, Wihelmina Maryetha Yulia; Bosko, Marselus Don
Neo Journal of economy and social humanities Vol 3 No 3 (2024): 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.v3i3.221

This research aims to optimize the role of savings and loan cooperatives in efforts to develop micro, small, and medium enterprises, especially in the field of vegetable business fostered by KSP. Kopdit Hiro Heling. In this study, qualitative data is used, namely data in the form of words or non-numbers. The qualitative data used in this study were obtained through interviews and observations. The analysis technique used in this study is by using an interactive analysis model. This model is used to dig up information about the credit risk that occurs. The results of the study show that KSP Kopdit Hiro Heling has a strategic position in developing the economic potential of its members through the provision of business capital, training, and marketing support. With a comprehensive strategy, this cooperative helps its members increase productivity, competitiveness, and business sustainability. KSP Kopdit Hiro Heling also has a significant role in improving the quality of life of its members through skills training, family economic stability, and collaboration support with external parties. These cooperatives not only meet basic economic needs but also help their members achieve personal success and social well-being.

Optimalisasi Olahan Lokal Lekun: Peluang Pasar dan Strategi Pemberdayaan Ekonomi Lokal di Desa Kringa Tobias Joni Temu; Marselus Don Bosko
SEIKO : Journal of Management & Business Vol 8, No 2 (2025): July - December
Publisher : Program Pascasarjana STIE Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/sejaman.v8i2.10161

Penelitian ini bertujuan untuk mengidentifikasi potensi, tantangan, peluang pasar, dan strategi pemberdayaan ekonomi lokal dalam mengoptimalkan pengembangan kue lekun sebagai produk unggulan berbasis kearifan lokal di Desa Kringa. Metode yang digunakan adalah pendekatan deskriptif kualitatif dengan teknik pengumpulan data melalui wawancara, observasi, dan dokumentasi. Hasil penelitian menunjukkan bahwa lekun memiliki potensi besar sebagai produk pangan tradisional yang kaya akan nilai budaya dan dapat mendukung ekonomi lokal. Namun, pengelolaannya masih terbatas pada pengolahan tradisional, dengan tantangan utama terkait inovasi pengemasan dan pemasaran. Masyarakat Desa Kringa belum sepenuhnya memanfaatkan peluang pasar yang ada, baik di tingkat lokal maupun lebih luas. Selain itu, strategi pemberdayaan yang melibatkan kolaborasi antara petani, pelaku usaha, dan pemerintah desa sangat diperlukan untuk meningkatkan kualitas produk dan memperluas distribusi lekun. Penelitian ini memberikan kontribusi dalam mengembangkan pemahaman tentang pemberdayaan ekonomi lokal berbasis produk budaya dan menawarkan rekomendasi untuk pengembangan lekun sebagai produk unggulan yang dapat meningkatkan kesejahteraan masyarakat Desa Kringa.

The Role of Savings and Loan Cooperatives in Efforts to Develop Micro, Small, And Medium Enterprises (MSMEs), Especially in Fostered Vegetable Business Field KSP Kopdit Hiro Heling Yohanes Bosko Beding; Henrikus Herdi; Wihelmina Maryetha Yulia Jaeng; Marselus Don Bosko
Neo Journal of economy and social humanities Vol 3 No 3 (2024): 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.v3i3.221

This research aims to optimize the role of savings and loan cooperatives in efforts to develop micro, small, and medium enterprises, especially in the field of vegetable business fostered by KSP. Kopdit Hiro Heling. In this study, qualitative data is used, namely data in the form of words or non-numbers. The qualitative data used in this study were obtained through interviews and observations. The analysis technique used in this study is by using an interactive analysis model. This model is used to dig up information about the credit risk that occurs. The results of the study show that KSP Kopdit Hiro Heling has a strategic position in developing the economic potential of its members through the provision of business capital, training, and marketing support. With a comprehensive strategy, this cooperative helps its members increase productivity, competitiveness, and business sustainability. KSP Kopdit Hiro Heling also has a significant role in improving the quality of life of its members through skills training, family economic stability, and collaboration support with external parties. These cooperatives not only meet basic economic needs but also help their members achieve personal success and social well-being.

ANALISIS PENERAPAN KONSEP AKUNTANSI DALAM TRADISI BELIS PADA MASYARAKAT ADAT LIO MEGO DI DESA DONE KABUPATEN SIKKA: PADA MASYARAKAT ADAT LIO MEGO DI DESA DONE KABUPATEN SIKKA Maria firantiana Sa; Wihelmina Maryetha Yulia Jaeng; Amanda Yecci Noeng; Marselus Don Bosko
Accounting UNIPA - Jurnal Akuntansi Vol 5 No 3 (2026): Jurnal Accounting Unipa
Publisher : Program Studi Akuntansi Fakultas Ekonomi dan BisnisUniversitas Nusa Nipa

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

Penelitian ini bertujuan untuk menganalisis tradisi belis dan penerapan konsep akuntansi dalam tradisi belis pada masyarakat adat Lio Mego di Desa Done, Kabupaten Sikka. Penelitian menggunakan metode kualitatif deskriptif dengan sumber data primer dan sekunder. Teknik Pengumpulan Data diperoleh melalui wawancara, dokumentasi dan observasi. Analisis data dilakukan melalui tahap reduksi data, penyajian data dan penarikan kesimpulan. Informan penelitian terdiri atas ketua lembaga adat, tokoh masyarakat, dan keluarga yang pernah melaksanakan tradisi belis. Hasil penelitian menunjukkan bahwa tradisi belis pada masyarakat adat Lio Mego merupakan bagian penting dalam pelaksanaan perkawinan adat yang dimaknai sebagai bentuk penghormatan pihak laki-laki kepada perempuan dan keluarganya. Belis tidak dipandang sebagai bentuk pembelian perempuan, melainkan sebagai simbol penghargaan, tanggung jawab, dan penguatan hubungan kekerabatan antara kedua keluarga. Dengan demikian kedua belah pihak mempertimbangkan kemampuan ekonomi, status sosial, tingkat pendidikan, serta nilai-nilai adat yang berlaku yang dilaksanakan melalui beberapa tahapan adat diawali dengan musyawarah keluarga hingga pelaksanaan antar belis (tu ngawu). Penerapan konsep akuntansi terlihat melalui lima tahapan, yaitu pengidentifikasian, pengungkapan, pengukuran, penyajian, dan pengkomunikasian. Pengidentifikasian dilakukan terhadap seluruh bentuk belis yang diberikan oleh pihak laki-laki dan balasan dari pihak perempuan. Pengungkapan dilakukan melalui kesepakatan terbuka antara kedua keluarga mengenai jenis dan jumlah belis. Pengukuran dilakukan dengan menentukan nilai moneter dari setiap komponen belis berdasarkan nilai pasar yang berlaku. Penyajian diwujudkan dalam bentuk penyerahan belis sesuai kesepakatan adat, sedangkan pengkomunikasian dilakukan melalui penyampaian informasi secara terbuka dalam forum adat. Meskipun belum dilakukan pencatatan akuntansi secara formal, praktik tradisi belis telah mencerminkan konsep dasar akuntansi yang dipengaruhi oleh nilai budaya, sosial, dan kekerabatan masyarakat adat Lio Mego.

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