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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).
The Influence of Accounting Information System Usage and Human Resource Quality on the Performance of Micro and Small Enterprises in Tana Duen Village Plewan, Aleksander Paskalinus; Dince, Maria Nona; Romario , Fransiscus De; Tokan, Maria Goreti Mao
Neo Journal of economy and social humanities Vol 4 No 4 (2025): 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.v4i4.357

Abstract

Based on the research conducted, the topic studied was the influence of the use of Accounting Information Systems (AIS) and the quality of Human Resources (HR) on the performance of Micro and Small Enterprises (MSEs) in Tana Duen Village. The purpose of this study is to analyse whether these two factors have a significant effect on improving MSE performance. The method employed is a quantitative approach using multiple linear regression analysis, where data were collected through questionnaires distributed to MSE actors in the village. The research results indicate that although the use of Accounting Information Systems (AIS) does not have a significant effect on the performance of Micro, Small, and Medium Enterprises (MSMEs), the quality of human resources has a considerable impact, with entrepreneurs who possess good skills and take responsibility demonstrating better performance. Furthermore, this study also found that the combined use of AIS and human resource quality has a significant impact on the performance of MSMEs. The contribution of this research provides valuable insights for the development of MSMEs in Indonesia, particularly regarding the importance of enhancing human resource capacity and optimising the use of accounting technology to improve performance.