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All Journal Akubis: Jurnal Akuntansi dan Bisnis Journal of Economy, Accounting and Management Science (JEAMS)
Fransiskus Marlon Reu
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Industrial & Manufacturing Engineering Materials Science & Nanotechnology Social Sciences

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Formulation of Green Economy Based Business Strategy for Micro, Small and Medium Enterprises in Kupang City Clara Margilina Reinamah; Deasy Susana Ratokoni Ndaparoka; Fransiskus Marlon Reu
Journal of Economy, Accounting and Management Science (JEAMS) Vol. 6 No. 2 (2025): March
Publisher : Faculty of Economics, Merdeka University Surabaya, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (708.281 KB) | DOI: 10.55173/jeams.v6i2.31

Abstract

population will result in an increase in the volume of waste where if the waste is not managed properly it can cause various disturbances. This is the reason for the object of research on Micro, Small and Medium Enterprises (MSMEs), because MSMEs are the largest type of business in Indonesia and are also in direct contact with natural resources. The majority of MSMEs in Kupang City are engaged in the field of ikat weaving which uses fabric dyes, thus producing production waste in the form of liquid waste and other forms. The increase in the number of MSMEs can be a threat to increasing the potential for environmental pollution if the waste produced is not managed properly. Therefore, the concept of green economy is further analyzed to become the basis for implementing business activities, namely as a business strategy. Researchers used a sample of 30 fostered Ikat Weaving MSMEs in Kupang City, then simulated the formulation of business strategies with a green economy approach which showed that the ideal business strategy implemented by Ikat Weaving MSMEs in Kupang City is in zone 4 with a weighted average value of the EFE Matrix of 2.0 - 2.5. The results of the IE matrix mapping show that Kupang City MSMEs use a growth and build strategy, which consists of an intensive strategy or an integrative strategy.
The Influence of Accounting Information Systems, Work Motivation, Internal Control and Human Resource Competence on the Quality of Financial Reports at the Regional Financial Agency of East Nusa Fransiskus Marlon Reu; Wizaldy Fabiano Hilnicputro; Afriani Gemar
Journal of Economy, Accounting and Management Science (JEAMS) Vol. 6 No. 2 (2025): March
Publisher : Faculty of Economics, Merdeka University Surabaya, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (517.807 KB) | DOI: 10.55173/jeams.v6i2.32

Abstract

This study aims to determine the effect of accounting information systems on the quality of financial reports at the NTT Provincial Regional Financial Agency, the effect of work motivation on the quality of financial reports at the NTT Provincial Regional Financial Agency, the effect of internal control on the quality of financial reports at the NTT Provincial Regional Financial Agency, the effect of human resource competence on the quality of financial reports at the NTT Provincial Regional Financial Agency, the effect of accounting information systems, work motivation, internal control and human resource competence on the quality of financial reports at the NTT Provincial Financial Agency. This study uses a quantitative method, data collection techniques using questionnaires, sampling in this study was obtained usingpurposive sampling, independent variables in this study are accounting information systems, work motivation, internal control and human resource competence, while the dependent variable in this study is the quality of financial reports. The analysis techniques used are multiple linear analysis tests, descriptive statistical tests, research instrument tests, classical assumption tests and hypothesis tests. The results of the study indicate that the accounting information system has a significant effect on the quality of financial reports at the NTT Provincial Regional Financial Agency, work motivation does not have a significant effect on the quality of financial reports at the NTT Provincial Regional Financial Agency, internal control has a significant effect on the quality of financial reports at the NTT Provincial Regional Financial Agency, HR competence has a significant effect on the provision of credit at the NTT Provincial Regional Financial Agency, accounting information system, work motivation, internal control and HR competence have a simultaneous effect on the quality of financial reports at the NTT Provincial Regional Financial Agency.
Evaluasi Penerapan Standar Akuntansi Pemerintah Berbasis Akrual Dalam Penyusunan Laporan Operasional Pada Badan Pengelola Dan Aset Daerah Kabupaten Kupang Fransiskus Marlon Reu
Akubis : Jurnal Akuntansi dan Bisnis Vol. 9 No. 1 (2024): Akuntansi dan Bisnis
Publisher : Universitas Katolik Widya Karya Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37832/akubis.v10i2.67

Abstract

This research aims to determine the suitability of the application of government accounting standards in preparing operational reports at the Regional Financial and Asset Management Agency of Kupang Regency, whether they are in accordance with the Government Accounting Standards Statement Number 12 contained in Government Regulation Number 71 of 2010. This research was conducted at the Financial Management Agency And Regional Assets of Kupang Regency. In this research, the formulation of the problem is to determine whether the application of government accounting standards in preparing operational reports at the Regional Financial and Asset Management Agency of Kupang Regency is in accordance with the Government Accounting Standards Statement Number 12 contained in Government Regulation Number 71 of 2010. Data in the research This is primary data in the form of interviews with the head of the agency and head of the accounting section of BPKAD Kupang Regency and operational reports for 2020. The method used in the research is a qualitative descriptive analysis method. Qualitative descriptive analysis, namely analyzing, describing and summarizing various conditions from various data collected regarding operational reports at the Regional Financial and Asset Management Agency of Kupang Regency, then adapted to PSAP No. 12 concerning operational reports
Co-Authors Afriani Gemar Clara Margilina Reinamah Deasy Susana Ratokoni Ndaparoka Wizaldy Fabiano Hilnicputro