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All Journal Jurnal Projemen UNIPA Jurnal Accounting Unipa
Maria Dilliana, Siktania
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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PENGARUH PENGGUNAAN INFORMASI AKUNTANSI DAN MODAL USAHA TERHADAP KEBERHASILAN USAHA MIKRO KECIL MENENGAH (Studi Kasus Pada UMKM Di Kelurahan Kota Baru Kecamatan Alok Timur Kabupaten Sikka) Mario Charwayu Delang Putra, Yohanis; Mitan, Wilhelmina; Maria Dilliana, Siktania
Accounting UNIPA - Jurnal Akuntansi Vol 3 No 2 (2024): Jurnal Accounting UNIPA
Publisher : Program Studi Akuntansi Fakultas Ekonomi dan BisnisUniversitas Nusa Nipa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59603/accounting.v3i2.289

Abstract

Tujuan dari penelitian ini adalah untuk mengetahui pengaruh penggunaan informasi akuntansi dan modal usaha terhadap keberhasilan usaha mikro kecil menengah pada Kelurahan Kota Baru. Penelitian ini menggunakan pendekatan asosiatif dengan bentuk hubungan kausal serta menggunakan pendekatan kuantitatif. Teknik pengambilan sampel menggunakan probabiliy sampling jenis random sampling dimana penentuan sampel dilakukan dan ditentukan secara acak dengan membagi populasi menjadi beberapa jenis usaha dengan jumlah sampel sebanyak 85 usaha. Teknik pengumpulan data menggunakan kusioner yang disebarkan kepada 85 orang responden, dimana analisa data menggunakan analisis regresi linear berganda dengan menggunakan Statistical Package for the Social Sciences (SPSS). Hasil penelitian ini menunjukkan bahwa secara parsial pengunaan informasi akuntansi (X1) berpengaruh terhadap keberhasilan usaha mikro kecil menengah (Y) serta modal usaha (X2) berpengaruh terhadap keberhasilan usaha mikro kecil menengah (Y), sedangkan hasil penelitian secara simultan menunjukkan bahwa pengunaan informasi akuntansi (X1) dan modal usaha (X2) berpengaruh terhadap keberhasilan usaha mikro kecil menengah (Y).
Kontribusi Sistem Tanggung Renteng Dalam Membentuk Perilaku Anggota Dan Mewujudkan Zero Bad Debt Dua Kleruk, Maria Yuniwati; Mitan, Wilhelmina; Maria Dilliana, Siktania
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.v13i1.1227

Abstract

Savings and loan cooperatives play an important role in improving the economic welfare of their members. However, they frequently encounter the problem of non-performing loans (bad debt), which may threaten the institution’s financial stability. This study aims to examine the implementation of the joint liability system and and its contribution to shaping member’s behavior and achieving zero bad debt in the sudang sogor solot group at KSP Kopdit Sube Huter. A descriptive qualitative approach was employed using observation, interviews, and documentation collected during the internship period. The findings reveal that the joint liability system fosters discipline, responsibility, and solidarity among members through mutual supervision and shared accountability in loans and supports the achievement of zero bad debt. Therefore, the joint liability system serves not only as a financial risk management strategy but also as a social mechanism that strengthens member behavior and ensures the sustainability of the cooperative.
Analisis Resiko Keterlambatan Pembayaran Pinjaman Anggota Terhadap Stabilitas Keuangan Pada Ksp Cu Bahtera Sejahtera Radja Tuka, Moses; Maria Dilliana, Siktania; Grasella Tunya, Maria
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.v13i1.1229

Abstract

Delayed loan repayment by members is one of the main risks that can affect the financial stability of savings and loan cooperatives. This study aims to analyze the risk of delayed loan repayment by members and its implications for financial stability at KSP CU Bahtera Sejahtera. The study employed a descriptive qualitative approach with data collected through observation, interviews, and documentation. The data consisted of primary data obtained from cooperative management and staff, as well as secondary data in the form of financial reports and non-performing loan data for the period 2022–2024. Data analysis was conducted through data reduction, data presentation, and conclusion drawing. The findings indicate that delayed loan repayment is influenced by members’ repayment capacity, weaknesses in credit monitoring, and unstable economic conditions of members. These conditions have an impact on cash flow, liquidity, and the overall financial health of the cooperative. The study highlights the importance of applying prudential principles in credit provision, strengthening credit monitoring systems, and utilizing non-performing loan data as a basis for risk management to maintain sustainable financial stability
Analisis Risiko Kredit Bermasalah Dalam Perspektif Akuntansi Keuangan Pada KSP CU Bahtera Sejahtera Tempat Pelayanan Nita Todang, Mauretshia Putri; Niken Aurelia, Pipiet; Maria Dilliana, Siktania
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.v13i1.1250

Abstract

This study aims to analyze the risk of non-performing loans from a financial accounting perspective at the Bahtera Sejahtera Credit Union where Nita works. This study was conducted at the Bahtera Sejahtera Credit Union where Nita works from August 1 to December 19, 2025, located in Nita Village, Nita District, Sikka Regency. Data was collected using interviews, observation, documentation, and literature study techniques. Data analysis techniques consisted of three steps, namely data reduction, data presentation, and conclusion drawing and verification. The results of this study indicate that non-performing credit risk is one of the main risks faced by KSP CU Bahtera Sejahtera Tempat Pelayanan Nita and has a significant effect on the cooperative's financial condition. This risk mainly arises due to delays and the inability of members to fulfill their loan payment obligations in accordance with the agreed terms. From a financial accounting perspective, non-performing credit risk management has been carried out through a measurement process based on loan collectability, recognition by forming a credit loss reserve, and presentation and disclosure as reflected in the financial statements and notes to the financial statements. The application of these accounting treatments aims to present financial information that is fair, transparent, and reliable to both internal and external parties of the cooperative. Non-performing credit risk has a direct impact on the decline in surplus (SHU) and has the potential to disrupt the liquidity of the cooperative. Therefore, credit risk control through loan feasibility analysis, payment monitoring, and the establishment of adequate loss reserves is essential to maintain the stability and sustainability of the cooperative's business. Thus, the application of appropriate financial accounting in managing credit risk is an important factor for KSP CU Bahtera Sejahtera Tempat Pelayanan Nita in improving financial performance and maintaining member trust.
Co-Authors Adelberti Mukin, Maria Ageasta Kemba, Maria Andia Dekrita, Yosefina Dua Kleruk, Maria Yuniwati Dua Minggas, Bernadetha Eo Kutu Goo, Emilianus Fransiska Jaro, Jeinita Grasella Tunya, Maria Henrikus Herdi, Henrikus Kurnia Mentari Pero, Cecilia Mario Charwayu Delang Putra, Yohanis Mitan, Wilhelmina Mitan2, Wilhelmina Moan Jaro, Yosef Niken Aurelia, Pipiet Nona Dince, Maria Nong Ito, Martinus Radja Tuka, Moses Rengga, Andreas Sawu1, Renata Todang, Mauretshia Putri Yeshenia Dedi Astuti, Maria Yustina Nona Nadia, Maria