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Mitan , Wilhelmina
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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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).
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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Abstract

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 Pengakuan, Pengukuran, Penyajian, Dan Pengungkapan Persediaan Bahan Baku (Studi Kasus Pabrik Super Jaya Kelurahan Wolomarang) Novira, Patresia Delvin Anggreani; Mitan , Wilhelmina; Jaeng , Wihelmina M.Yulia
Jurnal Projemen UNIPA Vol 12 No 3 (2025): September : Jurnal Projemen UNIPA
Publisher : Universitas Nusa Nipa Maumere

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Abstract

Micro, Small, and Medium Enterprises (MSMEs) play a vital role in Indonesia’s economy. However, most business actors have not fully implemented proper inventory accounting in accordance with standards. This study aims to analyze the recognition, measurement, presentation, and disclosure of raw material inventories at Pabrik Super Jaya and evaluate their compliance with the Financial Accounting Standards for Micro, Small, and Medium Entities (SAK EMKM). This research employed a qualitative descriptive method with primary data obtained through observation, interviews, and documentation. The results indicate that inventory recognition is still manual, using notebooks without formal evidence. Measurement is based on raw material costs, labor, and daily expenses, without formal methods such as FIFO or average. Financial reporting is limited to a simple income statement without detailed inventory or notes to financial statements. Disclosure is limited to physical quantities and nominal values. Thus, Pabrik Super Jaya’s inventory practices are not fully aligned with SAK EMKM standards
Pengaruh Tingkat Pendidikan Dan Pengalaman Kerja Karyawan Terhadap Efektivitas Sistem Pengendalian Internal Pada KSP Kopdit Obor Mas Maumere Mbeleng, Maria Margret; Mitan , Wilhelmina; Rangga, Yoseph Darius Purnama
Jurnal Projemen UNIPA Vol 13 No 1 (2026): Januari: Jurnal Projemen UNIPA
Publisher : Universitas Nusa Nipa Maumere

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59603/projemen.v13i1.1205

Abstract

The research was conducted at KSP Kopdit Obor Mas Maumere. The purpose of this study is to examine the effect of employees’education level and work experience on the effectiveness of the internal control system. The research method used is a quantitative approach with multiple linear regression analysis techniques. The research result show that the Education Level variable does not have a significant effect on the Effectiveness of the Internal Control System, while the Work Experience variable has a positive and significant effect on the Effectiveness of the Internal Control System. Simultaneously, both independent variables have a significant effect on the Effectiveness of the Internal Control System. The coefficient of determination (R2) indicates that variations in the effectiveness of the internal control system can be explained by Education Level and Work Experience. These findings affirm that Work Experience plays is dominant role in enhancing the effektiveness of the intenal control system, whereas Education Level is not a key factor in the context of this study.
Analisis Modal Usaha Pedagang Pasar Tradisional dan Pengaruhnya Terhadap Pendapatan (Studi Empiris pada Pasar Alok Kabupaten Sikka) Elvianti, Elisabeth; Mitan , Wilhelmina; Lamawitak , Paulus Libu
Jurnal Projemen UNIPA Vol 13 No 1 (2026): Januari: Jurnal Projemen UNIPA
Publisher : Universitas Nusa Nipa Maumere

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59603/projemen.v13i1.1248

Abstract

This study was conducted at Alok Market, Sikka Regency. The objectives of this study werw to identify the sources and utilization of traders’ business capital and to determine the influence of business capital on the income of market traders. The type of research employed was quantitative research. The population of this study consisted of traders at Alok Market, Sikka Regency. The research sample was selected using purposive sampling, with a total of 30 respondents. Data collection techniques used in this study included structured interviews (numerically based) and direct observation. The data analysis techniques applied were descriptive quantitative analysis and simple linear regression analysis. The results of the study indicated that 50-70% of business capital was obtained from traders’ own capital, while 30-45% originated from loan capital. In terms of capital utilization, 89% of the capital was used for asset investment and 80% for operational cost requirements. The findings of this study also confirmed that business capital had a significant influence on the income of traditional market traders.
Co-Authors Elvianti, Elisabeth Jaeng , Wihelmina M.Yulia Lamawitak , Paulus Libu Mbeleng, Maria Margret Novira, Patresia Delvin Anggreani Rangga, Yoseph Darius Purnama Romario , Fransiscus De Santika, Maria Tius, Angelbert Faridzal