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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
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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%.
ANALISIS SISTEM INFORMASI AKUNTANSI PENERIMAAN KAS DARI PENJUALAN TUNAI GUNA MENINGKATKAN PENGENDALIAN INTERNAL (Studi Kasus CV. Davion Kecamatan Alok Barat Kabupaten Sikka) Sunga, Maria Faustin Silvana; Dince, Maria Nona; 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 | DOI: 10.59603/projemen.v12i3.1078

Abstract

This study aims to analyze the accounting information system for cash receipts from cash sales, focusing on improving internal control at CV Davion. Employing a qualitative descriptive method, data was gathered through interviews, observations, and documentation. The findings indicate that the current accounting information system has several weaknesses, particularly concerning the segregation of duties. Overlapping responsibilities, reliance on manual processes, and the lack of formalized issues, it is essential to implement improvements such as organizational restructuring, clear segregation of roles, the adoption of a computererized system, and the introduction of systematically documented procedures. These enhancements are anticipated to strengthen the company’s internal control. Increase the reliability of financial information, streamline operational activivities, and facilitate more effeective managerial decision-making. Furthermore, the results of this study are expected to aid the company in developing a more robust internal control system and to serve as a reference for future research.
Analisis Pendekatan Sustainable Growth Rate Dalam Mengukur Kinerja Keuangan Ksp Kopdit Pintu Air Cabang Kewapante, Desa Wairkoja, Kecamatan Waigete, Kabupaten Sikka Kasimo, Fulgensius; Mitan , Wihelmina; Goo , Emilianus Eo Kutu
Jurnal Projemen UNIPA Vol. 12 No. 3 (2025): September : Jurnal Projemen UNIPA
Publisher : Universitas Nusa Nipa Maumere

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Abstract

This research aims to analyze the financial performance of the Koperasi KSP Kopdit Pintu Air Kewapante Branch using the Sustainable Growth Rate (SGR) approach. This type of research is quantitative, using financial report data from KSP Kopdit Pintu Air Kewapante for the period of 2020 to 2024. The data is analyzed by calculating the Retention Ratio (RR), Return on Equity (ROE), and the Sustainable Growth Rate (SGR) value each year. The results show that the highest SGR value was achieved in 2021 at 11.04%, while the lowest value occurred in 2023 at 0.70%. Generally, the SGR trend showed fluctuations, with a decreasing trend after 2021. This is attributed to the decline in profitability and the cooperative's ability to retain earnings. This finding indicates that although KSP Kopdit Pintu Air Kewapante Branch has a fairly good financial performance, the sustainability of its financial growth needs to be anticipated with more optimal management strategies. This study proves that the Sustainable Growth Rate approach can be used as a quantitative measuring tool to assess the financial performance of cooperatives and provide a basis for strategic decision-making.
ANALISIS PENGEMBANGAN UMKM DALAM MENINGKATKAN KESEJAHTERAAN MASYARAAKAT DI DESA KOTING B Angela Margaretha Theresia Weni; Maria Nona Dince; Paulus Libu Lamawitak
Jurnal Projemen UNIPA Vol. 12 No. 3 (2025): September : Jurnal Projemen UNIPA
Publisher : Universitas Nusa Nipa Maumere

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Abstract

Micro, Small, and Medium Enterprises (MSMEs) play an important role in enhancing community economic growth. Good economic growth serves as an indicator of the government’s success in implementing development programs. This research aimed to analyze the development of MSMEs, particularly in Koting B Village, focusing on two indicators, namely, business development, which covers health, education, employment, and housing. The research used a descriptive qualitative approach using observation, interviews, and documentation techniques. The findings revealed that MSMEs actors have undertaken various efforts to develop their businesses, such as obtaining capital loans, determining selling prices, and enhancing marketing activities. The existence of MSMEs helped communities meet additional family economic needs. The results also indicated that village government support need to be further optimized, particularly in terms of access to capital, human resources, and marketing through the utilization of digital platforms, to improve the competitiveness of MSMEs so they can continue to grow and make a significant contribution to national economic growth.
PENGARUH PENGETAHUAN AKUNTANSI, PENGALAMAN USAHA DAN MOTIVASI KERJA TERHADAP PERSEPSI PENGGUNAAN INFORMASI AKUNTANSI PADA PELAKU UMKM DI DESA NITA Elisabeth Florensia Anjeli; Maria Nona Dince; Yustina Olivia Dasilva
Jurnal Projemen UNIPA Vol. 12 No. 3 (2025): September : Jurnal Projemen UNIPA
Publisher : Universitas Nusa Nipa Maumere

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Abstract

This research aimed to determine whether accounting knowledge, business experience, and work motivation influence the perception of using accounting information among MSMEs actors in Nita Village. The method used was a quantitative method. The population in this research consisted of all MSMEs actors in Nita Village, totalling 80 people. The sample used in this research was determined by Slovin's formula with a 10% margin of enor, resulting in a sample size of 44 people. The sampling technique used in this research was Simple Random Sampling. The data used in this research were quantitative data obtained through respondents completing questionnaires using a Likert seale. Data processing in this research used the SPSS (Statistical Package for the Social Sciences) program, version 2025. The research results showed that accounting knowledge influences the perception of using accounting information among MSMEs actors in Nita Village, as indicated by a t-statistic value of 2.789, which was greater than the t-table value of 2.021, or 2.789 > 2.021. Business experience did not influence the perception of using accounting information among MSMEs actors in Nita Village, as indicated by a t-statistic value of 0.101, which was smaller than the t-table value of 0.920, or 0.101 <0.920. Work motivation did not influence the perception of using accounting information among MSMEs actors in Nita Village, as indicated by a t-statistic value of 2.318, which was greater than the t-table value of 0.021. or 2.318>0.021.
Penerapan Akuntansi Keluarga Dalam Pengelolaan Keuangan Rumah Tangga Pasangan Milenial Lureng, Nikolaus; Dekrita, Yosefina Andia; Dilliana, Siktania Maria
Jurnal Projemen UNIPA Vol. 12 No. 3 (2025): September : Jurnal Projemen UNIPA
Publisher : Universitas Nusa Nipa Maumere

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Abstract

This research aimed to analyze the implementation of family accounting in household financial management among millennial couples. The focus of the research included family financial management, which was measured through the indicators of budgeting, recording, decision-making, and long-term financial planning, as well as financial management behavior. The method used was qualitative with a case study approach, through in-depth interviews with millennial couples as informants. The research findings showed that millennial couples had begun to apply family accounting, although it was still simple and mostly not formally documented. This practice is in line with positive accounting theory, which explains rational behavior in financial decision-making. In addition, the Japanese principle of Kakeibo was relevant as a practical approach because it emphasizes recording, awareness, and evaluation of expenditures. Therefore, it will be important in realizing household financial management that is more directed, healthy, and sustainable.
PENGARUH KOMPETENSI SUMBER DAYA MANUSIA, SISTEM INFORMASI AKUNTANSI, DAN SISTEM PENGENDALIAN INTERNAL TERHADAP KINERJA KEUANGAN KOPERASI SIMPAN PINJAM KOPDIT OBOR MAS ( STUDI EMPIRIS PADA KSP KOPDIT OBOR MAS) Mirawati, Elisabeth; Pati Sanga, Konstantinus; 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.v12i3.1088

Abstract

This research aimed to determine the influence of human resource competence, accounting information systems, and internal control systems on financial performance at Obor Mas Credit Union. The research used a quantitative approach with a population of 110 permanent employees of Obor Mas Credit Union, while the sample was determined to be 52 respondents using the Slovin formula. Data were obtained through questionnaires distributed to respondents and processed using multiple linear regression analysis with the aid of statistical software. The research results indicated that human resource competence, accounting information systems, and internal control systems, both partially and simultaneously, did not have a significant impact on cooperative financial performance. This finding confirmed that improved financial performance was not solely determined by these three internal factors but rather requires more comprehensive strategic planning and managerial policies. This research was expected to contribute theoretically to the development of accounting science and serve as a practical consideration for credit union managers in improving the effectiveness of financial management.
ANALISIS SISTEM INFORMASI AKUNTANSI PENJUALAN TUNAI BAHAN BAKAR MINYAK (BBM) PADA SPBU 54.861.02 PT BOLAWOLON Pare, Klemensia; Nona Dince, Maria; Niken Aurelia, Pipiet
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.v12i3.1089

Abstract

This research was conducted at Public Fuel Filling Station (Stasiun Pengisian Bahan Bakar Umum/SPBU)54.861.02 PT Bolawolon with the objective of analyzing the accounting information system for cash sales of Fuel Oil (Bahan Bakar Minyak). This study employed a qualitative approach with a descriptive method. Data were collected through observation, interviews, and documentation. The findings revealed that task overlapping still occurred, as operators also performed sales, cash handling, and delivery functions, while the manager also undertook warehouse and accounting functions. In addition, the documentation used was still limited to fuel purchase recommendation letters, purchase receipts, and bank deposit slips. The accounting records were also incomplete, covering, only sales journals and cash receipts, while calculations continued to be performed manually. Although most cash sales procedures had been implemented, the recording of the cost of goods sold had not yet been carried out.
PENGARUH UKURAN PERUSAHAAN DAN PROFITABILITAS TERHADAP STRATEGI TAX AVOIDANCE PADA PERUSAHAAN MANUFAKTUR DI BURSA EFEK INDONESIA TAHUN 2020-2024 Margareth Tefbana, Adelce; Andia Dekrita, Yosefina; 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.v12i3.1094

Abstract

This research aimen to examine the effect of firm size and profitability on tax avoidance strategies in manufacturing companies listed on the Indonesia Stock Exchange (IDX) during 2020-2024. The analytical method used was quantitative associative research, conducted to test causality and the influence of independent variables on the dependent variable, with IBM SSPS Statistics 26 as the analytical tool. The findings showed that firm size had a positive and significant effect on tax avoidance, and similarly, profitability was proven to have a positive and significant effect on tax avoidance. Simultaneously, both independent variables affected tax avoidance, with a significance value of 0,002 < 0,05. The Adjusted R2 value of 0,32 indicated that 3,2% of the variation in tax avoidance was explained by firm size and profitability, while the remaining 96,8% was influenced by other factors outside the research model. Based on this findings, it was recommended that manufacturing companies, particulary large firms with high profitability, should continue to implement tax efficiency strategies in accordance with statutory regulations (legal tax planning).
PENINGKATAN PENGETAHUAN DAN SIKAP PETERNAK BABI TERHADAP PENYAKIT AFRICAN SWINE FEVER (ASF) DI DESA WAIARA KECAMATAN KEWAPANTE KABUPATEN SIKKA Keray, Arkadius Suban; Yohanista, Maria; Dede, Matheus Mbele; Siga, Diana Genista
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.v12i3.1097

Abstract

This study aims to improve farmers' knowledge and attitudes towards African Swine Fever (ASF). This study uses a qualitative descriptive method. The variables measured are the level of farmers' knowledge and attitudes towards ASF. Data analysis was performed using a paired sample t-test with the Statistical Product and Service Solution (SPSS) software version 25. The target of this study was 36 pig farmers, who were sampled using purposive sampling techniques with specific criteria that had been determined, supported by documentation. Pre-tests and post-tests were used to measure the level of knowledge and attitudes towards ASF. The results of the analysis showed an increase in knowledge from the low category by 25%, the medium category by 22.22%, and from the medium category to the high category by 47.22%, and from the high category to the very high category by 11.11%. There was an increase in attitude among 44.44% of farmers who were in the disagree category, 33.33% in the neutral category, an increase in the agree category among 58.33% of farmers, and 27.77% in the strongly agree category. The t-test results showed that the extension activities on ASF affected changes in farmers' knowledge and attitudes toward ASF. Factors influencing the increase were farmer characteristics based on age, education level, and farming experience.

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