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All Journal Jurnal Kewirausahaan dan Manajemen Bisnis CUAN Jurnal Projemen UNIPA
Romario , Fransiscus De
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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Analisis Pengelolaan Anggaran dan Pengembangan UMKM Pada Usaha Produksi Minuman Lokal (Tuak) Di Desa Lamika Kian, Yorianus Rivarno Kopong; Rengga , Andreas; Romario , Fransiscus De
Jurnal CUAN Universitas Nusa Nipa Maumere Vol 3 No 3 (2025): Jurnal Kewirausahaan dan Manajemen Bisnis CUAN
Publisher : Program Studi Kewirausahaan Universitas Nusa Nipa Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59603/cuan.v3i3.139

Abstract

This research aims to analyze budget management and MSME development in the local palm wine production business. The method used in this research is qualitative. The data sources used in this research are primary data and data collection techniques through interviews. The results of this research show that budget management and MSME development in Lamika Village cannot be said to be perfect. This is because the budget management in the palm wine production MSME in Lamika Village is still carried out simply, where income and expenses are recorded or noted without using formal bookkeeping. Business development and marketing of palm wine products currently still rely on word-of-mouth systems. Business actors have not optimally utilized digital technology such as social media and e-commerce to expand market reach.
Pengaruh Sistem Informasi Akuntansi Terhadap Kualitas Laporan Keuangan Melalui Kompetensi Sumber Daya Manusia (Studi Empiris Pada KSP Kopdit Obor Mas Cabang Utama Sikka) Santika, Maria; Mitan , Wilhelmina; Romario , Fransiscus De
Jurnal Projemen UNIPA Vol 12 No 3 (2025): September : Jurnal Projemen UNIPA
Publisher : Universitas Nusa Nipa Maumere

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Abstract

This study aims to examine whether human resource competency mediates the influence of accounting information systems on the quality of financial reports at Obor Mas Credit Union, Sikka Main Branch. The study employs a quantitative approach using a survey method. The population consists of all employees at Obor Mas Credit Union, Sikka Main Branch, with a saturated sampling technique, resulting in a sample size of 41 respondents. The data used in this study are quantitative, collected through questionnaires completed by respondents using a Likert scale. Data analysis was conducted using the SPSS (Statistical Package for the Social Sciences) version 2025 software. The findings indicate that human resource competency mediates the relationship between accounting information systems and the quality of financial reports. The Sobel test results show a calculated t-value of 2.100841, which is greater than the critical t-value at a significance level of 0.05, namely 2.0195 (2.100841 > 2.0195).
Co-Authors Kian, Yorianus Rivarno Kopong Mitan , Wilhelmina Rengga , Andreas Santika, Maria