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De Romario , Fransiscus
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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ANALISIS LAPORAN KEUANGAN UNTUK MENILAI KINERJA KEUANGAN PADA KSP. KOPDIT GURU KELUBAGOLIT CABANG WAIWERANG Betria Mayanes, Angelita; Herdi, Henrikus; De Romario , Fransiscus
Jurnal Projemen UNIPA Vol 12 No 3 (2025): September : Jurnal Projemen UNIPA
Publisher : Universitas Nusa Nipa Maumere

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59603/projemen.v12i3.1077

Abstract

This research aimed to analyze financial statements to asses the financial performance of the credit union. The resurch used a quantitative approach using interviews and documentation techniques for data collection. The analysis method applied involves financial ratios, including liquidity ratio, proofitability ratio, and activity ratio. The result showed that the likuidity ratio calculations from 2022 to 2024 generally indicate good performance, with values ranging between 175%-200%. The solvency ratio calculations for the same period also demonstrated fairly good performance, with percentage above 80%. The profitability ratio calculation from 2022 to 2024 showed fairly good results, ranging between 50%-60%. Meanwhile, the activity ratio calculations from 2022 to 2024 revealed excellent performance, with values below 40%.
PENGARUH PENERAPAN AKUNTANSI KEPERILAKUAN TERHADAP KINERJA KEUANGAN YAYASAN ST. GABRIEL MAUMERE Nasbun, Yohanes Baptista; Aurelia, Pipiet Niken; De Romario , Fransiscus
Jurnal Projemen UNIPA Vol 12 No 3 (2025): September : Jurnal Projemen UNIPA
Publisher : Universitas Nusa Nipa Maumere

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59603/projemen.v12i3.1061

Abstract

This research aimed to determine the effect of behavioral accounting implementation on the financial performance of the St. Gabriel Maumere Foundation. The data collection techniques used in this research were questionnaires and documentation. This research was quantitative research with an associative approach. The data analysis techniques used in this research were research instrument testing, classical assumption testing, simple regression analysis, hypothesis testing, and coefficient of determination (R2) testing. The results showed that there was a partial effect of the implementation of behavioral accounting on financial performance. This can be seen from the t-value, which was greater than the t-table value, namely 3,767 > 2,032, and the significance value was smaller than the alpha level used, which was 5% or 0.05, namely 0.00 <0.05, so H0 was rejected, which means that the implementation of behavioral accounting (X) had a significant effect on financial performance (Y).
Kredit Bermasalah Dan Administrasi Pinjaman Dalam Perspektif Asymmetric Information Theory Pada Ksp Obor Mas Cabang Pasar Alok Santa, Maria Dwi; Sanga , Konstantinus Pati; De Romario , Fransiscus
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.v13i1.1253

Abstract

This study aims to analyze loan administration practices and the causes of non-performing loans from the perspective of Asymmetric Information Theory at KSP Kopdit Obor Mas Pasar Alok Branch. This research employs a qualitative descriptive approach using observation, interviews, and documentation as data collection techniques. The results indicate that loan administration has not been optimally implemented, particularly in documentation completeness, creditworthiness analysis, and post-disbursement monitoring. From the asymmetric information perspective, adverse selection and moral hazard were identified as major contributors to non-performing loans. Limited borrower information, misuse of loan funds, and weak supervision were the dominant factors affecting credit quality. The study concludes that improving loan administration systems and strengthening monitoring mechanisms can reduce asymmetric information impacts and minimize non-performing loans in cooperatives.
Co-Authors Aurelia, Pipiet Niken Betria Mayanes, Angelita Henrikus Herdi, Henrikus Nasbun, Yohanes Baptista Sanga , Konstantinus Pati Santa, Maria Dwi