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All Journal Jurnal Pengabdian kepada Masyarakat Nusantara Jurnal Projemen UNIPA
Lamawitak , Paulus Libu
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Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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Pengaruh Transparansi, Akuntabilitas Dan Responsibilitas Pengelolaan Keuangan Terhadap Kinerja Guru SMA Negeri 1 Nita Alfila, Theresia; Jaeng, Wihelmina M. Y.; Lamawitak , Paulus Libu
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 determine the effect of financial management transparency on the performance of teachers at SMA Negeri 1 Nita, the effect of financial management accountability on teacher performance, the effect of financial management responsibility on teacher performance, and the simultaneous effect of transparency, accountability, and responsibility in financial management on teacher performance at SMA Negeri 1 Nita. This research used a quantitative approach, with field data collected through questionnaires and documentation techniques. The research populations consist of 52 teachers of SMA Negeri 1 Nita. Data ware processed using SPSS analysis. The result showed that transparency, accountability, and responsibility had a significant effect on teacher performance, as well as a simultaneous influence of these factors on teacher performance.
ANALISIS PROFITABILITAS DAN EFISIENSI OPERASIONAL PADA KSP KOPDIT SUBE HUTER Tius, Angelbert Faridzal; Mitan , Wilhelmina; 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 the profitability and operational efficiency of Sube Huter credit union. Profitability is measured by the Net Profit Margin (NPM) ratio, while operational efficiency is measured using the Operating Cost to Operating Income ratio and several other indicators related to operational costs. The data utilized in this research consist of secondary data from Sube Huter's credit union financial reports for the period 2020 to 2024. The analysis was conducted employing the financial ratio method to assess the cooperative's profitability and operational efficiency. The results indicate that the cooperative's profitability falls into the unhealthy category with a consistent NPM of 2%, while operational efficiency is categorized as less healthy with a Operating Costs to Operating Income value approaching 97-98%. The primary cause of low efficiency is high operational costs, particularly employee salary expenses that are not commensurate with revenue. However, the indicator of operating costs to total receivables still demonstrates healthy performance. This study recommends the implementation of more effective cost management, financial product development, and increased transaction volume to enhance the cooperative's profitability and operational efficiency.
Analisis Sistem Informasi Akuntansi PenjualanTunai Pada PT Garam Pintar Asia Bhoko, Maria Aloysia; Dince, Maria Nona; Lamawitak , Paulus Libu
Jurnal Projemen UNIPA Vol. 12 No. 3 (2025): September : Jurnal Projemen UNIPA
Publisher : Universitas Nusa Nipa Maumere

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Abstract

This research animed to analyze the cash sales accounting information system at PT Garam Pintar Asia.The research method employed was descripitive qualitative since the data collected consisted of statements obtained by the resear cher. The data collection techniques used in this study were interviews, observations, and documentation.The sources of data consistend of both primary and secondary data. The result of this study indicated that the cash sales accounting information system implemented by PT Garam Pintar Asia was still not effective. This was evident in the absence of a clear separation of duties for functions related to cash sales, with the cashier concurrently handling cash and accounting functions. The documentation employed within the cash sales accounting information system did not conform to established accounting standards, as the company had yet to implement formal cash sales invoices and cash register receipts, relying instead on simple handwritten notes as evidence of payment. Furthermore, the company had not designed a cash sales flowchart and did not yet have a financial application to manage cash sales transactions.Instead, Microsoft Excel was used merely to record cash sales transactions, proofs of transactions, and sales reports.
ANALISIS SISTEM INFORMASI AKUNTANSI PENERIMAAN KAS DARI PENJUALAN TUNAI GUNA MENINGKATKAN PENGENDALIAN INTERNAL (Studi Kasus CV. Davion Kecamatan Alok Barat Kabupaten Sikka) Sunga, Maria Faustin Silvana; Dince, Maria Nona; Lamawitak , Paulus Libu
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.v12i3.1078

Abstract

This study aims to analyze the accounting information system for cash receipts from cash sales, focusing on improving internal control at CV Davion. Employing a qualitative descriptive method, data was gathered through interviews, observations, and documentation. The findings indicate that the current accounting information system has several weaknesses, particularly concerning the segregation of duties. Overlapping responsibilities, reliance on manual processes, and the lack of formalized issues, it is essential to implement improvements such as organizational restructuring, clear segregation of roles, the adoption of a computererized system, and the introduction of systematically documented procedures. These enhancements are anticipated to strengthen the company’s internal control. Increase the reliability of financial information, streamline operational activivities, and facilitate more effeective managerial decision-making. Furthermore, the results of this study are expected to aid the company in developing a more robust internal control system and to serve as a reference for future research.
Pemberdayaan Kelompok Lolon Girek pada Desa Blepanawa Kabupaten Flores Timur Koten, Liberius Suban; Ristanti, Adriani Ristanti; Lamawitak , Paulus Libu; Elvianti, Elisabeth; Pa’a, Fifilia Lusia; Deltiana, Maria; Rangga, Phillipia Mamo; Jaru, Sisilia Oncinia; Soge, Petrus Verianto; Lewar, Ferdinandus Gahu
Jurnal Pengabdian kepada Masyarakat Nusantara Vol. 5 No. 4 (2024): Jurnal Pengabdian kepada Masyarakat Nusantara (JPkMN) Edisi September - Desembe
Publisher : Lembaga Dongan Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55338/jpkmn.v5i4.4076

Abstract

Penelitian ini bertujuan untuk menganalisis upaya pemberdayaan masyarakat dalam memasarkan hasil budidaya, ikan Lele dan pengelolaan keuangan pada usaha biflok Lolon Girek. Metode penelitian yang digunakan adalah dekskriptif-kualitatif. Teknik pengumpulan data dilakukan dengan wawancara, observasi, dan dokumentasi. Hasil penelitian menunjukkan bahwa upaya pemberdayaan masyarakat, dalam memasarkan budi daya ikan Lele, dilakukan dengan pelatihan pemasaran, pengembangan jaringan pemasaran, dan pemanfaatan tegnologi digital. Sementara itu, pengelolaan keuangan usaha dilakukan dengan pencatatan keuangan, analisis biaya pendapatan, dan perencanaan anggaran. Meskipun menghadapi beberapa tantangan, upaya pemberdayaan ini, telah memberikan dampak positif bagi peningkatan pendapatan dan kesejahteraan masyarakat Desa Blepanawa. Rekomendasi yang diberikan adalah pentingnya dukungan pemerintah daerah, pengembangan kemitraan, dan peningkatan kapasitas sumber daya manusia secara keberlanjutan.
Co-Authors Alfila, Theresia Bhoko, Maria Aloysia Deltiana, Maria Dince, Maria Nona Elvianti, Elisabeth Jaeng, Wihelmina M. Y. Jaru, Sisilia Oncinia Koten, Liberius Suban Lewar, Ferdinandus Gahu Mitan , Wilhelmina Pa’a, Fifilia Lusia Rangga, Phillipia Mamo Ristanti, Adriani Ristanti Soge, Petrus Verianto Sunga, Maria Faustin Silvana Tius, Angelbert Faridzal