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All Journal Jurnal Mirai Management Jurnal Riset Terapan Akuntansi Action Research Literate (ARL) Media Bina Ilmiah Jurnal Riset Ilmu Akuntansi
Kapa , Sesilianus
Program Studi Akuntansi, Fakultas Ekonomi, Universitas Flores
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Social Sciences Other

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PENGARUH SISTEM INFORMASI AKUNTANSI, TINGKAT KEPUASAN KERJA, BUDAYA ORGANISASI, DAN DISIPLIN KERJA TERHADAP KINERJA KARYAWAN: Studi Kasus Pada KSP Kopdit Obor Mas Cabang Ende Hardiyanti, Andi; Kapa, Sesilianus; Ismail, Nuraini
Jurnal Riset Ilmu Akuntansi Vol. 1 No. 2 (2021): Volume 1 Nomor 2 Tahun 2021: Maret 2021
Publisher : Program Studi Akuntansi Universitas Flores

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37478/jria.v1i2.1178

Abstract

This study aims to determine the effect of accounting information systems, level of job satisfaction, organizational culture, and work discipline on employee performance at KSP Kopdit Obor Mas Branch Ende. The data collection method used a questionnaire distributed to employees. The questionnaires that were divided were 33 and were filled out completely and can be processed. The data is processed using the SPSS program. The data analysis technique used was multiple linear regression analysis. The results of this study indicate (1) The accounting information system has a significant effect on employee performance, the regression coefficient value is 0.369 with a value of tcount > ttable (3.401 > 1.70113) a significant level of 0.002 <0.05. (2) The level of job satisfaction has a significant effect on employee performance, the regression coefficient value is 0.243 with a value of tcount > ttable (2.686 > 1.70113) a significant level of 0.008 <0.05. (3) Organizational culture has a significant effect on employee performance, the regression coefficient value is 0.436 with a value of tcount > ttable (5.784 > 1.70113) with a significant level of 0.000 <0.05. (4) Work discipline has a significant effect on employee performance, the regression coefficient value of the Work Discipline variable is 0.185 with a value of tcount > ttable (2,969 > 1.70113) and a significant level of 0.012 < 0.05.
PENGARUH KOMPETENSI APARATUR, PARTISIPASI MASYARAKAT, DAN PEMANFAATAN TEKNOLOGI INFORMASI TERHADAP AKUNTABILITAS PENGELOLAAN DANA DESA : Studi Kasus Desa Di Kecamatan Wewaria Kabupaten Ende Valentinus, Alexander; Ismail, Nuraini; Kapa, Sesilianus
Jurnal Riset Ilmu Akuntansi Vol. 2 No. 1 (2021): Volume 2 Nomor 1 Tahun 2021: September 2021
Publisher : Program Studi Akuntansi Universitas Flores

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37478/jria.v2i1.2143

Abstract

This research was conducted in a village in Wewaris District. Thepurpose of this study was to analyze the effect of apparatus competence, community participation and the use of information technology on management and village accountability ( a case study in the village of Wewaria District, Ende Regency). This type of research is a quantitative study with a sample of 50 respondents or village fund managers. The data of this study were collected through questionnaires, processed and analyzed using multiple regression analysis. The method used in determining the sample in this study was the purposive sampling technique. Pearson Correlation validity test and reliability test using Cronbach`s Alpha To test the hypothesis using the coefficient of determination test that has been adjusted to the F test, t test. The results of this research data indicate that the competence of the apparatus has a effect on the accountability of village fund management. Community participation has an effect on the accountability of village fund management. The use of information technology hasana effect on the accountability of village fund management.
ANALISIS SISTEM DAN PROSEDUR PEMBERIAN KREDIT DENGAN JAMINAN BPKB MOTOR PADA PT. NUSANTARA SURYA SAKTI CABANG ENDE Haba, Cindy S D; Marselina, Apriana; Kapa, Sesilianus
Jurnal Riset Ilmu Akuntansi Vol. 2 No. 1 (2021): Volume 2 Nomor 1 Tahun 2021: September 2021
Publisher : Program Studi Akuntansi Universitas Flores

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37478/jria.v2i1.2145

Abstract

PT. The Nusantara Surya Sakti branch, Ende, is engaged in two business fields, namely trading, and services. which includes Nusa Surya Cipta (NSC) which is engaged in financing and cash guaranteed by BPKB Motor and Nusantara Surya Sakti (NSS) which serves the purchase of motorbikes and motorbikes. In the field of cash financing with BPKB Motor (Honda, Yamaha, or Kawazaki) guarantees. The purpose of this study was to analyze the system and procedures for granting credit with a motorcycle BPKB guarantee at PT Nusantara Sakti Branch Ende in accordance with the Standard Operating Procedure (SOP). The method used by the author in this research is descriptive qualitative, which is an article that describes the actual situation regarding the System and Procedure of Credit Provision with the BPKB Guarantee Agency. Nusantara Surya Sakti Ende Branch. The results of this study are systems and procedures for granting credit with a motorcycle BPKB guarantee at PT. Nusantara Surya Sakti Branch Ende which researchers found is part of the procedure for granting credit with collateral. BPKB has complied with Standard Operating Procedures (SOP), but credit is still lacking, even though there is still a shortage of credit. The system used often experiences network errors/interferences, human errors are caused by employees who experience fatigue and lack of concentration. The analysis has applied 5C (Character, Capacity, Capital, Collateral, Condition) especially Capacity (ability) and Condition (economic condition)
PENGARUH SPPT, PENGETAHUAN DAN KESADARAN TERHADAP KEPATUHAN WAJIB PAJAK DALAM MEMBAYAR PAJAK BUMI DAN BANGUNAN DI DESA RIARAJA KECAMATAN ENDE Bedhu, Maria Risna Anggo Ri; Kapa, Sesilianus
Jurnal Riset Ilmu Akuntansi Vol. 3 No. 2 (2022): Volume 3 Nomor 2 Tahun 2022: September 2022
Publisher : Program Studi Akuntansi Universitas Flores

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37478/jria.v3i2.3860

Abstract

The purpose of this study was to determine the effect of SPPT, knowledge and awareness of taxpayer compliance in paying land and building taxes. This type of research is quantitative. The population in this study is land and building tax payers who are registered at the Riaraja Village Office, Ende District until 2022 totaling 127. The sample technique uses purposive sampling. The number of samples in this study were 56 taxpayers. This study uses primary data, namely a questionnaire. Data were analyzed using multiple regression analysis which was processed through IMB SPSS Statistics ver 24. The results of this study indicate that: (1) SPPT has an effect on compliance with paying land and building taxes. The test results show that the variable coefficient value of tax returns is 0.190 with tcount > ttable (2.296 > 2.00665) and a significant level of 0.026 <0.05. (2) Knowledge of taxpayers influences compliance with paying land and building taxes. The test results show a variable coefficient value of 0.161 with tcount > ttable (2.296 > 2.00665) and a significant level of 0.035 <0.05. (3) Taxpayer awareness influences compliance in paying land and building taxes. The test results show a variable coefficient value of 0.342 with tcount > ttable (3.229 > 2.00665) and a significant level of 0.002 <0.05. Simultaneously or simultaneously, the variables of tax returns payable, taxpayer knowledge and taxpayer awareness have a significant effect on compliance with paying land and building taxes by 37.6%. While the remaining 62.4% is influenced by other variables not included in the study.
PENGARUH TINGKAT PENDIDIKAN, KUALITAS PELATIHAN, PENGALAMAN KERJA APARATUR DESA DAN FASILITAS KANTOR TERHADAP PEMAHAMAN LAPORAN KEUANGAN (Studi Empiris Pada Desa-Desa Sekecamatan Boawae Kabupaten Nagekeo) Tato, Nofriani; Sayang, Sabulon; Kapa, Sesilianus
Jurnal Riset Ilmu Akuntansi Vol. 3 No. 1 (2022): Volume 3 Nomor 1 Tahun 2022: Maret 2022
Publisher : Program Studi Akuntansi Universitas Flores

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37478/jria.v3i1.3876

Abstract

The formulation of the problem in this study is: 1. Does the level of education affect the understanding of village financial reports in the Boawae sub-district, Nagekeo district?, 2. Does the quality of training affect the understanding of village financial reports in the Boawae sub-district, Nagekeo district?, 3. What is the work experience of village officials? effect on the understanding of village financial reports in Boawae sub-district, Nagekeo district?. 4. Do village office facilities affect the understanding of village financial reports in the Boawae sub-district, Nagekeo Regency?. This type of research used by the author is quantitative with a survey method. The sampling technique in this study used purposive sampling. With the number of respondents as many as 42 people. Based on test results. 1. The level of education influences the understanding of financial reports with tcount > ttable (2.767 > 2.026). 2. Training has an effect on understanding financial reports with tcount > ttable (2.652 > 2.026). 3. Work experience influences the understanding of financial reports with tcount > ttable (3.023 > 2.026). 4. Office facilities affect the understanding of financial reports with tcount > ttable (2.923 > 2.026).
PENGARUH HARGA JUAL DAN BIAYA PROMOSI TERHADAP VOLUME PENJUALAN MOTOR YAMAHA FINO GRANDE Mare, Yuliana; Londa, Yulita; Kapa, Sesilianus
Jurnal Riset Ilmu Akuntansi Vol. 3 No. 1 (2022): Volume 3 Nomor 1 Tahun 2022: Maret 2022
Publisher : Program Studi Akuntansi Universitas Flores

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37478/jria.v3i1.3881

Abstract

PENGARUH TINGKAT PENDIDIKAN, PENGALAMAN KERJA, PELATIHAN DAN PENGGUNAAN TEKNOLOGI INFORMASI TERHADAP KUALITAS LAPORAN KEUANGAN Deze, Beteranda Maria Yasinta; Sayang, Sabulon; Kapa, Sesilianus
Jurnal Riset Ilmu Akuntansi Vol. 4 No. 1 (2023): Volume 4 Nomor 1 Tahun 2023: Maret 2023
Publisher : Program Studi Akuntansi Universitas Flores

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37478/jria.v4i1.3896

Abstract

The purpose of this study was to determine the effect of education level, work experience, training and use of information technology on the financial reports of BUMDes in Bajawa District, Ngada Regency. The population in this study were BUMDes administrators in Bajawa District, totaling 10 villages in one village consisting of 3 BUMDes administrators, so the total population is 30 people. The sampling technique in this study was carried out using saturated sampling technique or total sampling, which is a sampling technique where the number of samples is equal to the population. This type of research uses quantitative research. This study uses primary data, namely a questionnaire. Data were analyzed using multiple linear regression analysis which was processed using IBM SPSS Statistics ver 25. The results of this study indicate that: (1) The level of education affects the quality of financial reports. This is evidenced by the coefficient value of the education level variable of 0.248 with tcount> ttable (2.533 > 2.059) and a significant level of 0.018 <0.05. (2) Work experience affects the quality of financial reports. This is evidenced by the coefficient value of the work experience variable of 0.256 with tcount> ttable (2.425 > 2.059) and a significant level of 0.023 <0.05. (3) Training affects the quality of financial reports. This is evidenced by the coefficient value of the training variable of 0.273 with tcount > ttable (2.294 > 2.059) and a significant level of 0.030 <0.05. (4) The use of information technology affects the quality of financial reports. This is evidenced by the variable coefficient value of the use of information technology of 0.325 with tcount> ttable (2.691 > 2.059) and a significant level of 0.013 <0.05. Simultaneously each variable of education level, work experience, training, and use of information technology has an effect on financial reports, namely the use of information technology has an effect on financial reports, namely 48.8% and the remaining 51.2% is influenced by other variables not included in the study.
PENGARUH PARTISIPASI MASYARAKAT DAN TRANSPARANSI DALAM PENGELOLAAN DANA DESA TERHADAP PENYUSUNAN ANGGARAN PENDAPATAN BELANJA DESA (APBDes) Dhiu, Aurelia; Sayang, Sabulon; Kapa, Sesilianus
Jurnal Riset Ilmu Akuntansi Vol. 5 No. 1 (2024): Volume 5 Nomor 1 Tahun 2024: Maret 2024
Publisher : Program Studi Akuntansi Universitas Flores

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37478/jria.v5i1.3925

Abstract

The research objectives are as follows: 1. To determine the effect of community participation in managing village funds on the preparation of the APBDes in Bela Village. 2. To determine the effect of transparency in the management of village funds on the preparation of the APBDes in Bela Village. The type of research used in this research is quantitative research. In this study using multiple linear regression model test. The results of the study show the following data: 1. Community participation has an effect on the preparation of the Village Expenditure Budget (PBDes). The test results show that the coefficient value of the community participation variable (X1) is 0.393 with tcount > ttable (3.398 > 1.66235) 2. Transparency has an effect on the preparation of the expenditure income budget ja desa (APBDES). The test results showed the coefficient value of the transpiration variable (X2) was 0.524 with tcount > ttable (4.449 > 1.66235).
ANALISIS PERHITUNGAN HARGA POKOK PRODUKSI DENGAN MENGGUNAKAN METODE VARIABEL COSTING UNTUK MENENTUKAN HARGA JUAL PRODUK: Studi Kasus Pada CV Sumber Kasih Intan, Theresia Maldiana; Marselina, Apriana; Kapa, Sesilianus
Jurnal Riset Ilmu Akuntansi Vol. 6 No. 1 (2025): Volume 6 Nomor 1 Tahun 2025: Maret 2025
Publisher : Program Studi Akuntansi Universitas Flores

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37478/jria.v6i1.6211

Abstract

This study aims to determine the calculation of the cost production using the variabel costing method in determining the selling price at CS Sumber Kasih. This research is qualitative and quantitative research. Data collection techniques used are observation, interviews, documentation, literature study. The data analysis technique used in this research is descriptive analysis. This results of this study indicate that there are difference in the calculation of the production and selling price between CV Sumber Kasih companies and the variable costing method where the calculation using the variable costing method is higher than the company's method.
Penerapan Akuntansi Kas Kecil pada Koperasi Wasa Wonga Paga Tahun 2023 Timba, Tobias; Kapa, Sesilianus
Action Research Literate Vol. 8 No. 11 (2024): Action Research Literate
Publisher : Ridwan Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46799/arl.v8i11.2527

Abstract

Meningkatnya pengetahuan masyarakat akan pelayanan kesehatan, khususnya rumah sakit serta persaingan bisnis yang semakin ketat, maka pelayanan kesehatan di rumah sakit harus mampu memberikan kepada pasien terkait pelayanan kesehatan yang prima. Oleh karena itu, rumah sakit dituntunt selalu menjaga kepercayaan dengan meningkatkan perilaku caring dan pengalaman pasien agar kualitas pelayanan rumah sakit menjadi lebih baik. Tujuan penelitian ini untuk menganalisis mengenai pengaruh perilaku caring dan pengalaman pasien terhadap kualitas pelayanan rawat inap rumah sakit dengan kepercayaan pasien sebagai variabel intervening. Metode penelitian yang digunakan yakni metode deskriptif kuantitatif. Responden dalam penelitian ini merupakan pasien rawat inap rumah sakit. Pemilihan sampel penelitian menggunakan teknik purposive sampling sehingga responden pada penelitian ini sebanyak 250 pasien rawat inap rumah sakit. Teknik analisis yang digunakan adalah Partial Least Square – Structural Equation Modeling (PLS-SEM). Hasil penelitian menunjukkan bahwa caring dan pengalaman pasien berpengaruh terhadap kepercayaan, caring tidak berpengaruh terhadap kualitas pelayanan, namun pengalaman pasien berpengaruh terhadap kualitas pelayanan, serta caring dan pengalaman pasien berpengaruh terhadap kualitas pelayanan dengan kepercayaan sebagai variabel intervening. Hal ini berarti peningakatn kualitas pelayanan didapatkan melalui kepercayaan pasien dengan perilaku caring dan pengalaman pasien, Implikasi hasil penelitian menunjukkan bahwa manajemen rumah sakit dapat melakukan peningkatan kualitas pelayanan dengan cara perbaikan pada indikator setiap variabel. Temuan penelitian menunjukkan bahwa perilaku pengalaman pasien memberikan pengaruh terbesar terhadap kualitas pelayanan.
Co-Authors AGUS PURWANTO Apriana Marselina Bedhu, Maria Risna Anggo Ri Deze, Beteranda Maria Yasinta Dhiomang, Maria Evelin Sunga Dhiu, Aurelia Djou, Laurentius D Gadi Falentina Lucia Banda Fedo, Ermelinda Florida Ngole Tey Haba, Cindy S D Hardiyanti, Andi Intan, Theresia Maldiana Mare, Yuliana Maria Dionesia Meo Kale Nuraini Ismail Nuraini Ismail Sabulon Sayang Sombo, Yosephina Mentalin Soo, Maria Yulita Arima Tato, Nofriani Tobias Timba Valentinus, Alexander Wende, Tilza Juliza S A Yulita Londa