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All Journal Jurnal Projemen UNIPA Jurnal Accounting Unipa
Mitan, Wihelmina
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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ANALISIS PENGARUH FRAUD PENTAGON TERHADAP KECURANGAN PADA KOPERASI KREDIT PINTU AIR Kresnawati Yofriani, Maria; Mitan, Wihelmina; Niken Aurelia, Pipiet
Accounting UNIPA - Jurnal Akuntansi Vol 1 No 1 (2022): 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.v1i1.133

Abstract

financial target, inffective monitring, rasionalisasi, kemampuan, dan arogansi terhadap keurangan (fraud). Data penelitian ini diperoleh dari kuesioner. penelitian ini termasuk penelitian kuantitatif. populasi penelitian ini adalah 30 karyawan yang bekerja pada koperasi kredit pintu air dan teknik peentuan sampel menggunakan teknik sampel jenuh. jumlah responden dalam penelitian ini sebanyak 30 karyawan. Uji keandalan instrumen meliputi uji vliditas dan uji reliabilitas, uji asumsi klasik meliputi uji normalitas, uji heteroskedastisitas, dan uji multikolinieritas. teknik analisis data mrnggunakan analisis regresi linear berganda dengan uji hipotesis (uji t). hasil penelitian menunjukn bahwa Financial target, inffective monitoring, rationalization,capability tidak berpengaruh terhadap kecurangan sedangkan arrogance berpengaruh terhadap kecurangan.
Model Pemberdayaan Anggota Koperasi Sebagai Upaya Pencegahan Kredit Bermasalah Pada Koperasi Simpan Pinjam Credit Union Bahtera Sejahtera Tempat Pelayanan Kewapante Dalo Soba, Alfredo Marsis; Mitan, Wihelmina; Kolit, Yuliana Anggreani Dua Delang
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.v13i1.1284

Abstract

This study aims to analyze the model of cooperative member empowerment at the Credit Union Savings and Loan Cooperative Bahtera Sejahtera, Kewapante Service Unit, with a focus on two main indicators: cooperative member empowerment and efforts to prevent non-performing loans. The research employed a descriptive qualitative approach, with data collected through observation, interviews, and documentation. The results of the study indicate that the management of the Credit Union Savings and Loan Cooperative Bahtera Sejahtera, Kewapante Service Unit, has implemented an empowerment model based on enhancing members’ capacities through various programs, including basic education, financial literacy training, specialized education, entrepreneurship education, refresher training, the formation of territorial groups and assisted member groups, as well as mentoring for business groups. Although there is not yet a formal theoretical framework or binding regulation governing the empowerment model implemented, the empowerment practices carried out by the cooperative have contributed to improving members’ capacities in managing their finances and businesses, particularly for members experiencing non-performing loans. This finding demonstrates that the cooperative member empowerment model implemented at the Credit Union Savings and Loan Cooperative Bahtera Sejahtera, Kewapante Service Unit, serves as a strategic instrument in preventing the occurrence of non-performing loans.
Co-Authors Dalo Soba, Alfredo Marsis Kolit, Yuliana Anggreani Dua Delang Kresnawati Yofriani, Maria Niken Aurelia, Pipiet