cover
Article Per Year (5 Year)
All
Home Page
OAI Link
Editorial Team
Contact
Reviewer
Google Scholar
Contact Name
Yoseph Darius Purnama Rangga
Contact Email
ahmad.ashifuddin@gmail.com
Phone
+6282277844211
Journal Mail Official
kewirausahaanunipa@gmail.com
Editorial Address
Jl. Kesehatan No. 3 Maumere 86111 - Nusa Tenggara Timur, Kab. Sikka, Provinsi Nusa Tenggara Timur, 86111
Location
Kab. sikka,
Nusa tenggara timur
INDONESIA
Jurnal Kewirausahaan dan Manajemen Bisnis CUAN
Published by Universitas Nusa Nipa
ISSN : 2986707X     EISSN : 29868289     DOI : 10.59603
Core Subject : Science,
Decision Sciences, Operations Research & Management
Manajemen Sumberdaya Manusia , Manajemen Keuangan, Manajemen Pemasaran, Manajemen Sektor Publik, Manajemen Operasional, Manajemen Rantai Pasokan, Corporate Governance, Etika Bisnis, Akuntansi Manajemen dan Pasar Modal dan Investasi.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 154 Documents
 12   13   14   15   16 
Analisis Penerapan Full Costing Dalam Penentuan Harga Pokok Produksi ( HPP) Pada Usaha Mikro Kecil Dan Menengah (Studi Kasus Pada Usaha Jahit Pertiwi Di Pasar Tingkat Maumere) Korina, Theovila; Dince, Maria Nona; Lamawitak, Paulus Libu
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

Abstract

This study aimed to analyze the application of the full costing method in determining the cost of production at Pertiwi Tailoring Bussiness In Pasar Tingkat Maumere. The research employed a descriptive method with a quantitative approach, in which data were collacted through interviews, observations, and documentation. The result showed that the calculation of cost of production carried out so far was still simple because it only included raw material costs and direct labor, without taking into account factory overhead costs, both fixed and variable. This resulted in a selling price determination that often did not reflect the actual production cost. By applying the full costing method, the calculation of the cost of production became more accurate since it included raw materials, direct labor, and all factory overhead costs. The appication of this method provided more complete and accurate cost information, so it could serve as a basis for setting appropriate selling prices, maintaining competitiveness, and ensuring that the business earned fair and sustainable profits.
PENGUKURAN KINERJA FINANSIAL DAN NON FINANSIAL KOPERASI KSP KOPDIT TUKE JUNG Yosef Alfian, Apriliano; Mitan, Wilhelmina; De Romario, Fransiscus
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

Abstract

This research aimed to evaluate the financial performance using the PEARLS method (Protection, Effective Financial Structure, Asset Quality, Rates of Return and Cost, Liqudity, and Signs of Growth) and the non-financial performance using the Customer Statisfaction Index (CSI) of Tuke Jung Credit Union for the period 2020-2024. The research employed a quantitative descriptive method, utilising variables analysed, including the financial performance of the credit cooperative based on the PEARLS method, utilising 13 ratios as outlined by the Associstion of Asian Confederation of Credit Unions (ACCU). The findings indicated that the financial performance of Tuke Jung Credit Union was suboptimal, as many of the 13 ratios fell into the non-ideal category. Conversely, the CSI calculation revealed a member statisfaction level of 76,19%, indicating that the cooperative’s members were satisfied. This suggests that members are content with the services provided, reflecting a positive indicator of the credit union’s non-financial performance in meeting members’ expectations and needs.
Pengaruh Akuntabilitas Dan Transparansi Terhadap Kinerja Keuangan Daerah Dengan Fungsi Pengendalian Internal Sebagai Variabel Moderasi (Studi kasus pada kantor BPKAD Kabupaten Sikka) Dayak, Sebastianus Arnold Tumbuh; Sanga , Konstantinus Pati; Salvanos , Yan Yanitza
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

Abstract

This research aimed to examine the influence of accountability and transparency on regional financial performance with the internal control system as a moderating variable(a Regency). This research used a associative approach witha causal relationship design and uses a quantitative method. Primary data were collected directly through questionnaires. The population and sample of this research consisted of all employees of the Regional Financial and Asset Management Agency Office of Sikka Regency, totaling 40 respondents. The results of the research indicated that (1) accountability has no significant effect on regional financial performance, meaning that accountability practices did not improve regional financial performance., (2) transparency has no significant effect on on regional financial performance, meaning that transparency practices did not enhance regional financial performance., (3) internal control did not moderate the relationship between accountability and regional financial performance, meaning that although both accountability and internal control were descriptively in the “very good” categoty, the presence of internal control has not been able to strengthen or weaken the relationship between accountability and financial performance., and (4) internal control did not moderatc the relationship between transparency and regional financial performance, meaning that even though budget management transparency has been well implemented and the internal control system has been implemented following with regulations, its presence did not automatically strengthen the relationship between transparency and regional financial performance,
KONTROL DIRI, RELIGIUSITAS, LITERASI KEUANGAN, INKLUSI KEUANGAN DAN PENGARUHNYA TERHADAP PERILAKU MENABUNG ANGGOTA KOPERASI KOPDIT SUBE HUTER Loar, Theresia Maria Dua; Mitan, Wilhelmina; Rangga, Yoseph Darius Purnama
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

Abstract

This research aimed to determine whether self-control, religiosity, financial literacy, and financial inclusion influence the savings behaviour of Sube Huter Credit Union members. The data collection techniques used in this research were observation, questionnaires, interviews, and documentation. This research used quantitative data with a causal approach. The results of the research showed that (1) self-control did not affect the saving behaviour of Sube Huter Credit Union members, (2) religiosity did not affect the saving behaviour of Sube Huter Credit Union members, (3) financial literacy had a positive and significant effect on the saving behaviour of Sube Huter Credit Union members, and (4) financial inclusion had a positive and significant effect on the saving behaviour of members of the Sube Huter Credit Union. The influence of self-control, religiosity, financial literacy, and financial inclusion on the saving behaviour of members of the Sube Huter Credit Union was 58%, while 41,6% was influenced by other factors outside the research variables.

Page 16 of 16 | Total Record : 154

 12   13   14   15   16 

Filter by Year

2023 2025


Reset
Filter By Issues
All Issue Vol 3 No 3 (2025): Jurnal Kewirausahaan dan Manajemen Bisnis CUAN Vol 3 No 1 (2025): Jurnal Kewirausahaan dan Manajemen Bisnis CUAN Vol 2 No 4 (2024): Jurnal Kewirausahaan dan Manajemen Bisnis CUAN Vol 2 No 3 (2024): September: Jurnal Kewirausahaan dan Manajemen Bisnis CUAN Vol 2 No 2 (2024): Juni : Jurnal Kewirausahaan dan Manajemen Bisnis CUAN Vol 2 No 1 (2024): Jurnal Kewirausahaan dan Manajemen Bisnis CUAN Vol 1 No 4 (2023): Desember : Jurnal Kewirausahaan dan Manajemen Bisnis CUAN Vol 1 No 3 (2023): September : Jurnal Kewirausahaan dan Manajemen Bisnis CUAN Vol 1 No 3 (2023): September : Jurnal Kewirausahaan dan Manajemen Bisnis Vol 1 No 2 (2023): Juni : Jurnal Kewirausahaan dan Manajemen Bisnis CUAN Vol 1 No 2 (2023): Juni : Jurnal Kewirausahaan dan Manajemen Bisnis Vol 1 No 1 (2023): Maret: Jurnal Kewirausahaan dan Manajemen Bisnis CUAN Vol 1 No 1 (2023): Maret: Jurnal Kewirausahaan dan Manajemen Bisnis More Issue