cover
Article Per Year (5 Year)
All
Home Page
OAI Link
Editorial Team
Contact
Reviewer
Google Scholar
Contact Name
Imanuel Wellem
Contact Email
garuda@apji.org
Phone
+6289682151476
Journal Mail Official
info@nusanipa.ac.id
Editorial Address
Jl. Kesehatan No. 3, Maumere 86111 - Nusa Tenggara Timur
Location
Kab. sikka,
Nusa tenggara timur
INDONESIA
Jurnal Projemen UNIPA
Published by Universitas Nusa Nipa
ISSN : 23547898     EISSN : 26861445     DOI : 10.59603
Core Subject : Economy, Science,
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance
Jurnal projemen UNIPA diharapkan dapat meningkatkan kualitas keilmuan dan penyebaran pengetahuan di bidang manajemen khususnya manajemen pemasaran, manajemen keuangan, manajemen sumber daya manusia serta manajemen kewirausahaan.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Pemasaran
Articles 132 Documents
 8   9   10   11   12 
ANALISIS PENGUNGKAPAN SUSTAINABILITY REPORT BERDASARKAN GRI STANDARDS PADA PT. BANK CENTRAL ASIA, TBK DAN PT. BANK MANDIRI (PERSERO), TBK (STUDI KASUS PADA BURSA EFEK INDONESIA) Lusia Rechylia Luga; Wilhelmina Mitan; Wihelmina Maryetha Yulia Jaeng
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

Abstract

This study aims to analyse the disclosure and compliance level of Sustainability Reporting based on the GRI Standards 2021 at PT. Bank Central Asia, Tbk and PT Bank Mandiri (Persero), Tbk for the 2023 period. The research employs a qualitative descriptive methodology Data collection methods unlized in this study include documentation analysis, literature review, and internet research. The data analysis techniques consist of content analysis and comparative methods. The findings indicate that both banks have disclosed sustainability information in accordance with the GRI Standards, albeit with varying degrees of completeness and detail PT Bank Mandiri (Persero), Tbk demonstrates a more comprehensive level of disclosure that is better aligned with GRI standards compared to PT. Bank Central Asia, Tbk, particularly in specific disclosures. Regarding compliance levels, PT. Bank Central Asia, Tbk achieved 100% compliance with general disclosures in its Sustainability Report, classified as "Fully Applied." while the overall compliance with specific disclosures reached 38%, categorized as "Limited Disclosure" Conversely, PT. Bank Mandiri (Persero), Tbk attained 100% compliance with general disclosures, also classified as "Fully Applied, and achieved 50% compliance with specific disclosures, categorized as "Partially Applied
PENGARUH FINANCIAL LITERACY, PENGETAHUAN LAPORAN KEUANGAN DAN PENDAPATAN TERHADAP PERILAKU PENGELOLAAN KEUANGAN PELAKU UMKM DI KECAMATAN MAUROLE KABUPATEN ENDE Ferdinanda Camelia; Andreas Rengga; Katharina Yuneti
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

Abstract

This study aims to examine the influence of financial literacy, financial reporting knowledge, and income on the financial management behavior of MSMEs in Maurole District, Ende Regency. This study uses a causal quantitative approach with an associative research type. This study used a sample of 75 MSMEs in Maurole District who met the specified criteria. The data used are primary data obtained directly from respondents, namely Micro, Small, and Medium Enterprises (MSMEs), through the distribution of questionnaires that have been compiled based on research variable indicators. The analytical method used includes multiple linear regression analysis. The results of the analysis show that financial literacy has a significant effect on financial management behavior. In addition, financial reporting knowledge has a significant effect on financial management behavior. And income also has a significant effect on financial management behavior. In addition, Financial Literacy (X1), Financial Reporting Knowledge (X2), and Income (X3) together have a significant influence simultaneously on the financial management behavior of MSMEs (Y). Therefore, increasing financial literacy and knowledge must be accompanied by a good income management strategy. This is crucial to separate business finances from personal finances and to ensure greater focus on supporting business sustainability.
PENGARUH SISTEM INFORMASI AKUNTANSI TERHADAP KUALITAS LAPORAN KEUANGAN PADA KSP KOPDIT SANGOSAY DENGAN PENGENDALIAN INTERNAL SEBAGAI VARIABEL MODERASI Mario Yosefus Lasariman; Wihelmina Mitan; Siktania Maria Diliana
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

Abstract

This study aimed to determine the influence of Accounting Information System on the quality of financial statements whit internal control as a moderating variable. This rescarch employed a quantitative descriptive method, whit data obtained through questionnaires and literatur riview. The findings indicate that the accounting information system variabel had a significan effect on the quality of financial statemens. Internal control also had a significan effect on the quality of financial statemens. Furthemore, the results showed that internal control moderated the relationship between accounting information system and the quality of financial statemens, meaning that internal control strengthened the effect of accounting information systems on the quality of financial statements. Accounting information system internal control together accounted for 89.9 percent of the variation in the quality of financial statements, while the remaining 10.1 percent was, influenced by other variables
PENGARUH KINERJA DAN KOMPETENSI KARYAWAN TERHADAP EFEKTIVITAS SISTEM INFORMASI AKUNTANSI (Studi Empiris pada KSP Kopdit Tuke Jung, Desa Nelle Wutung-Kecamatan Nelle-Kabupaten Sikka) Theresia Deby Susanti; Pipiet Niken Aurelia; Yoseph Darius Purnama Rangga
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

Abstract

This study aims to examine the effect of employee performance and employee competence on the effectiveness of accounting information systems (AIS) at Koperasi Simpan Pinjam Tuke Jung. The research method applied is quantitative with a descriptive analysis approach. The data analysis techniques used include data quality tests, classical assumption tests, multiple linear regression analysis, hypothesis testing through t-test and F-test, as well as the coefficient of determination (R²). The sample of this study consisted of 40 employees of KSP Tuke Jung. The results indicate that employee performance has a positive and significant effect on the effectiveness of the accounting information system. Employee competence also has a positive and significant effect on the effectiveness of the accounting information system. Simultaneously, employee performance and competence have a positive and significant influence on the effectiveness of the accounting information system, as reflected in the coefficient of determination (R²), which shows the contribution of the independent variables to the dependent variable. Based on these findings, it can be concluded that improving employee performance and competence will enhance the effectiveness of the accounting information system implementation at KSP Tuke Jung.
Pengaruh Transparansi, Akuntabilitas Dan Responsibilitas Pengelolaan Keuangan Terhadap Kinerja Guru SMA Negeri 1 Nita Alfila, Theresia; Jaeng, Wihelmina M. Y.; Lamawitak , Paulus Libu
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

Abstract

This research aimed to determine the effect of financial management transparency on the performance of teachers at SMA Negeri 1 Nita, the effect of financial management accountability on teacher performance, the effect of financial management responsibility on teacher performance, and the simultaneous effect of transparency, accountability, and responsibility in financial management on teacher performance at SMA Negeri 1 Nita. This research used a quantitative approach, with field data collected through questionnaires and documentation techniques. The research populations consist of 52 teachers of SMA Negeri 1 Nita. Data ware processed using SPSS analysis. The result showed that transparency, accountability, and responsibility had a significant effect on teacher performance, as well as a simultaneous influence of these factors on teacher performance.
PENGARUH MODAL USAHA DAN TINGKAT PENDIDIKAN TERHADAP PENINGKATAN PENDAPATAN UMKM DI KECAMATAN ALOK TIMUR KABUPATEN SIKKA Cismawati, Maria Mensiana; Herdi, Henrikus; Yuneti, Katharina
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.v12i3.1112

Abstract

This research aimed to examine and analyze how business capital and education level affect the income level of MSMEs in East Alok Sub-district, Sikka Regency. The data collection techniques used in this study were observation, questionnaire, interview, and documentation methods. This research employed a quantitative method. The results of the analysis showed that (1) business capital has a positive effect on increasing the income of MSMEs in East Alok Sub-district, Sikka Regency, (2) education level has a positive effect on increasing the income of MSMEs in East Alok Sub-district, Sikka Regency, and (3) business capital and education level together have a positive effect on increasing the income of MSMEs.
PENGARUH JUMLAH ASET, JUMLAH SIMPANAN DAN JUMLAH ANGGOTA TERHADAP SISA HASIL USAHA (SHU) PADA KOPERASI SIMPAN PINJAM (KSP) SURU PUDI KOTING Wejor, Angela Stefani; Herdi, Henrikus; Rangga, Yoseph Darius Purnama
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

Abstract

This research aimed to analyze the influence of total assets, total savings, and the number of members on the Remaining Business Results of Suru Pudi Koting Credit Union in Sikka Regency. This research used a quantitative approach using secondary data from the credit unios's financial reports for the 2020-2024 period. The data analysis techniques used include the classical assumption tests, regression analysis, hypothesis testing, and the coefficient of determination. The results showed that total assets, total savings, and the number of members had no significant effect, either partially or simultaneously, on the Reamining Operating Results of Suru Pudi Koting Credit Unios.
PENGARUH MODAL SENDIRI DAN MODAL PINJAMAN TERHADAP SISA HASIL USAHA DENGAN TOTAL ASET SEBAGAI VARIABEL MODERASI (Studi Empiris Pada KSP Kopdit Ikamala Larantuka) Riska Afrilia, Maria; Mitan, Wilhelmina; Yuneti, Katharina
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.v12i3.1059

Abstract

This research investigated and elucidated the effects of equity capital and loan capital on net surplus, with total assets as a moderating variable at Ikamala Larantuka Credit Union. The study utilized an associative quantitative methodology and analyzed the financial statements of Ikamala Larantuka Credit Union as its population. The sampling technique implemented was purposive sampling, with primary data serving as the source for the research. Data collection methods comprised documentation and a literature review. The analysis was conducted using Moderated Regression Analysis (MRA) through the SPSS application. The findings revealed that equity capital negatively impacted net surplus, while loan capital did not exhibit any significant effect on net surplus. Furthermore, total assets moderated (enhanced) the effect of equity capital on net surplus and simultaneously moderated (diminished) the effect of loan capital on net surplus.
ANALISIS PENERIMAAN PAJAK MAKAN/MINUM DAN RETRIBUSI SEWA TEMPAT UMKM PASAR SENJA GELORA DALAM MENINGKAKAN PENDAPATAN ASLI DAERAH KABUPATEN SIKKA Ristanti, Andriani; Jaeng, Wihelmina M. Yulia; Lamawitak, Paulus Libu
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

Abstract

This research aimed to determine the level of food/drink tax revenue and rent retribution in 2022–2024, as well as the government’s efforts to increase the regional gross income of Sikka Regency through the Micro, Small, and Medium Enterprises Sector in Pasar Senja Gelora. This research used a descriptive method with a qualitative approach. Data were collected through observation, interview, and documentation. The research results showed that the income from food/drink tax revenue and rent retribution had increased annually, making a positive contribution to regional gross income in Sikka Regency.The regional government tried to increase the income of this sector through direct socialization to the actors regarding the Sikka Regency Regional Regulation Number 5 of 2023 concerning Regional Taxes and Regional Retributions. This socialization aimed to raise awareness, improve understanding, and obey the regulations of tax revenue and rent retribution. Thus, this sector can be a significant income source for increasing the regional gross income of Sikka Regency.
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).

Page 10 of 14 | Total Record : 132

 8   9   10   11   12 

Filter by Year

2022 2025


Reset
Filter By Issues
All Issue Vol. 12 No. 3 (2025): September : Jurnal Projemen UNIPA Vol. 12 No. 2 (2025): Mei: Jurnal Projemen UNIPA Vol. 12 No. 1 (2025): Januari: Jurnal Projemen UNIPA Vol. 11 No. 3 (2024): September : Jurnal Projemen UNIPA Vol. 10 No. 4 (2023): December : Jurnal Projemen UNIPA Vol. 10 No. 3 (2023): September : Jurnal Projemen UNIPA Vol. 10 No. 2 (2023): May: Jurnal Projemen UNIPA Vol. 10 No. 1 (2023): January: Jurnal Projemen UNIPA Vol. 9 No. 3 (2022): September: Jurnal Projemen UNIPA Vol. 9 No. 2 (2022): May: Jurnal Projemen UNIPA Vol. 9 No. 1 (2022): January: Jurnal Projemen UNIPA More Issue