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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
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Analisis Pengelolaan APBDes Dalam Penanganan Darurat Bencana Erupsi Gunung Lewotobi (Studi Kasus Pada Pemerintahan Desa Boru) Kristina Ago Lewar; Konstantinus Pati Sanga; Petrus Da Silva
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 how the Village Revenue and Expenditure Budget was managed in handling emergency caused by the vilcanic eruption in Boru Village, Wulanggitang Sub-district, East Flores Regency. The Lewotobi volcano eruption disaster that occurred at the end of December 2023 required the vullage government to make quick and appropriate budget adjustments. This research used a qualitative approach with the Miles and Huberman analysis method, which included data reduction, data presentation, and conclusion drawing. Data collection techniques were carried out through interviews, documentation, and observation. The results of the research showed that the Village Revenue and Expenditure Budget planning was carried out adaptively through a Spesial Village Meeting. The implementation of emergency funds was effective despite communication constraints, and administration and reporting were still carried out despite delays. The village government had formally accounted for its actions to the regional government and strove to build transparency with the community. This research supported the stewadship theory, in which village governments acted as trustees of the community in managing public finances. This research was also in line with several previous studies that emphasize the importance of accountability and participation in village fund management, especially in crisis situations.
ANALISIS PENENTUAN BIAYA PEMBUATAN AKTA JUAL BELI BERDASARKAN ASPEK AKUNTANSI KEPERILAKUAN ( Studi Kasus Pada Kantor Notaris Dan Pejabat Pembuatan Akta Tanah Gervatius Portasius Mude, S.H., M.H) Fransiska Natalia Desita; Pipiet Niken Aurelia; Wihelmina Maryetha Yulia Jaeng
Jurnal Projemen UNIPA Vol. 12 No. 3 (2025): September : Jurnal Projemen UNIPA
Publisher : Universitas Nusa Nipa Maumere

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Abstract

This study aimed to analyze the mechanism of determining the cost of drafting a Sale and Purchase Deed (AJB) based on behavioral accounting aspects at the office of Notary and Land Deed official (PPAT) gervatius Portasius Mude, S.H., M.H in Sikka Regency. The problems raised in this study included how the menchanism of AJB cost determination was carried out and how behavioral accounting aspects were applied in this practice. The study employed a qualitative descriptive approach with a case study method. Data were obtained throught interviews, observation, and documentation, then analiyzed using five behavioral accounting aspecst according to Suartana (2010), namaly : firm theory and managerial behavior, budgeting and planning, decision-making, control, and reporting. The results showed that the determination of AJB costs was not solely based on ATR/BPN regulations of 1%, but also considered the client's socio-economic flexibility. The mechanism of cost determination was conducted orally and through negotiation. Values such as ethics, professionalism, and service became important considerations in decision-making. The findings implied that managerial decisions in AJB cost determination were strongly influenced by individual behavior, leadership characteristics, and socio-contextual considerations.This study aligns with agency theory, which emphasizes the principal-agent relationship between clients and Notary/PPAT, as well as the importance of transparency and control in minimizing conflicts of interest
PENGARUH PENGUNGKAPAN AKUNTANSI LINGKUNGAN DAN MEKANISME GOOD CORPORATE GOVERNANCE TERHADAP KINERJA KEUANGAN (Studi Empiris Pada Perusahaan Manufaktur Sektor Industri Dasar dan Kimia Yang Terdaftar di Bursa Efek Indonesia Periode Tahun 2021-2023) Maria Agustina Rau; Wilhelmina Mitan; Emilianus Eo Kutu Goo
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 examine the effect of environmental accounting disclosure and good corporate governance mechanisms on the financial performance of basic industry and chemical manufacturing companies listed on the Indonesia Stock Exchange for the period 2021-2023. This research used a quantitative causal approach with multiple linear regression data analysis to examine the relationship between environmental accounting disclosure and good corporate governance mechanisms (managerial ownership, institutional ownership, independent board of commissioners, and audit committee) on financial performance. The research data was obtained from secondary data in the form of financial reports and annual reports of the companies included in the sample. The results of this research indicated that, partially, environmental accounting disclosure did not have a significant effect on financial performance. Good corporate governance mechanisms, namely managerial ownership, institutional ownership, and independent boards of commissioners, did not have a significant effect on financial performance. Meanwhile, audit committees did not have a significant effect on financial performance. Simultaneously, environmental accounting disclosure and good corporate governance mechanisms had a significant effect on financial performance.
Pengaruh Gaya Kepemimpinan Dan Sistem Pengendalian Internal Terhadap Pencegahan Fraud Pengelolaan Dana Desa (Studi Kasus di Desa Tana Duen, Kecamatan Kangae, Kabupaten Sikka) Maria Evanggelisa Dua Pagang; Yosefina Andia Dekrita; Wihelmina M.Y Jaeng
Jurnal Projemen UNIPA Vol. 12 No. 3 (2025): September : Jurnal Projemen UNIPA
Publisher : Universitas Nusa Nipa Maumere

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Abstract

This study aimed to determine the influence of leadership style and the internal control system on the prevention of fraud in village fund management in Tana Duen Village, Kangae District, Sikka Regency. The research employed a quantitative analysis technique with data obtained from primary sources through the distribution of questionnaires. The population consisted of all village officials and community members in Tana Duen Village, Kangae District, Sikka Regency. The sampling technique used was saturated sampling, with a total sample of 40 respondents. Data were analyzed using multiple linear regression with IBM SPSS Statistics 26. The Result showed that leadership style had a significant effect on the prevention of fraud in village fund management. The internal control system also had a significant effect on fraud prevention efforts. Furthermore, the combination of leadership style and internal control system significantly influenced the prevention of fraud in village fund management.
Peningkatan Daya Saing UMKM Melalui Optimalisasi Penyusunan Laporan Keuangan di Magewair Production Bruno, Andreas; Sanga, Konstantinus Pati; Yuneti, Katharina
Jurnal Projemen UNIPA Vol. 12 No. 3 (2025): September : Jurnal Projemen UNIPA
Publisher : Universitas Nusa Nipa Maumere

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Abstract

This study aimed to analyze the enhancement of the competitiveness of the MSME Magewair Production through the optimization of financial statement preparation. As one of the key pillars of Indonesia’s economy, MSMEs often face challenges in financial management, particulary in preparing financial statements in accordance with accounting standards. The research employed a qualitative method with a case study approach, where data were collected through in-dept interviews with the management of Magewair Production and the analysis of existing financial statement documents. The results indicate that although Magewair Production has routinely carried out financial recording, the reports produced remain simple and have not complied with the Financial Accounting Standards for Micro, Small, and Medium Entities (SAK EMKM). The main constraints include a lack of accounting knowledge, limited technology, and insufficient training. Optimizing financial statement preparation can improve operational efficiency, access to funding, business growth, and the reputation and trust of stakeholders. This study recommends SAK EMKM training, the utilization of simple accounting technology, and guidance from government or academics to assist MSMEs such as Magewair Production in preparing better financial statements, thereby enhancing their competitiveness in the market.
Pengaruh Sistem Informasi Akuntansi Terhadap Kualitas Laporan Keuangan Melalui Kompetensi Sumber Daya Manusia (Studi Empiris Pada KSP Kopdit Obor Mas Cabang Utama Sikka) Santika, Maria; Mitan , Wilhelmina; Romario , Fransiscus De
Jurnal Projemen UNIPA Vol. 12 No. 3 (2025): September : Jurnal Projemen UNIPA
Publisher : Universitas Nusa Nipa Maumere

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Abstract

This study aims to examine whether human resource competency mediates the influence of accounting information systems on the quality of financial reports at Obor Mas Credit Union, Sikka Main Branch. The study employs a quantitative approach using a survey method. The population consists of all employees at Obor Mas Credit Union, Sikka Main Branch, with a saturated sampling technique, resulting in a sample size of 41 respondents. The data used in this study are quantitative, collected through questionnaires completed by respondents using a Likert scale. Data analysis was conducted using the SPSS (Statistical Package for the Social Sciences) version 2025 software. The findings indicate that human resource competency mediates the relationship between accounting information systems and the quality of financial reports. The Sobel test results show a calculated t-value of 2.100841, which is greater than the critical t-value at a significance level of 0.05, namely 2.0195 (2.100841 > 2.0195).
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI KOLEKTIBILITAS KREDIT USAHA RAKYAT (KUR) MIKRO BRI (Studi Empiris Pada Debitur KUR Mikro BRI Unit Nita) Devi Maulani, Elisabeth; Nona Dince, Maria; Rangga, Yoseph Darius Purnama
Jurnal Projemen UNIPA Vol. 12 No. 3 (2025): September : Jurnal Projemen UNIPA
Publisher : Universitas Nusa Nipa Maumere

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Abstract

Credit collectibility is one of the indicators to assess a bank's performance. The debtor's ability to repay credit does not always run smoothly, which can affect credit collectibility. The purpose of this research is to determine the influence of business experience, business income, collateral value, number of dependents, and repayment period on the credit collectibility of people's business. This study uses a quantitative approach with an empirical study on debtors of the People's Business Credit (KUR) Micro at Bank BRI Unit Nita, employing area sampling techniques since the population is spread across a specific geographic area. The number of samples used is 34 KUR Micro debtors from BRI Unit Nita located in Nita Kloang Village. Data were collected through a questionnaire using a Likert scale and analyzed using multiple linear regression with the help of SPSS software. The results show that partially only the business experience variable has a significant influence.
Analisis Sistem dan Prosedur Akuntansi Pengelolaan Dana Desa dalam Meningkatkan Kinerja Pemerintahan Desa (Studi Kasus di Desa Munerana Kecamatan Hewokloang) Elvin, Alvina; Sanga, Konstantinus Pati; Da Silva, Petrus
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.v12i3.1051

Abstract

This Study aimed to Analisys the accounting system and Procedures for village fund management and their impact on improving village government performance. Village fund, sourced from the National Budget (APBN), play a crucial role in rural development and community empowerment. An effective and transparent accounting system is essential to ensure accountibility and efficiency in utilising these funds. This research employed a qualitative upproach, using a case study method, conducted in Munerana Village, Hewokloang Sub- District. The Analysis covered the stages of planning, implementation, administration, reporting, and accountability in village fund management. The findings indicated that the accounting system and procedures in Munerana Village complied with the Minister Of Home Affairs Regulation No. 20 of 2018. However, challenges such as limited community participation and resource constraints must be addressed to enhance service effectiveness. Strengthening the capacity of village officials and enhancing village information system are critical steps toward achieving better and more ustainable village government performance.
PENERAPAN SISTEM INFORMASI AKUNTANSI SEBAGAI UPAYA MENINGKATKAN KUALITAS LAPORAN KEUANGAN PADA PERUMDA AIR MINUM WAIR PU’AN KABUPATEN SIKKA Fransiska Amelya Agata; Maria Nona Dince; Yoseph Darius Purnama Rangga
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 know and analyze the implementation of financial accounting information systems in improving the quality of financial statements at the Wair Pu'an Regional Drinking Water Public Company, Sikka Regency. Data were collected using observation, interview and documentation methods. This research used a qualitative descriptive method in which the researcher described and analyzed the implementation of financial accounting information systems. The results showed that the implementation of financial accounting information systems had already used SISKA Application but it had a lack of relevant time in presenting and inputting the financial statement.
PENGARUH GAYA HIDUP DAN PERSEPSI RISIKO TERHADAP KEPUTUSAN INVESTASI (Studi Empiris pada Fakultas Ekonomi dan Bisnis Universitas Nusa Nipa) Aemelia Antonetha Bira; Andreas Rengga; Yoseph Darius Purnama Rangga
Jurnal Projemen UNIPA Vol. 12 No. 3 (2025): September : Jurnal Projemen UNIPA
Publisher : Universitas Nusa Nipa Maumere

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Abstract

This study aimed to examine and analyze the influence of lifestyle on investment decisions, the influence of risk perception on investment decisions, as well as the influence of lifestyle and risk perception simultaneously on investment decisions among lecturers of the Faculty of Economics and Business, Nusa Nipa University. The research method employed was quantitative associative with a survey approach. Data were collected through questionnaires distributed to 55 lecturers as respondents. The independent variables in this study were lifestyle (X1) and risk perception (X), while the dependent variable was investment decision (Y). Data analysis used multiple lincar regression with the assistance of SPSS version 23. The results showed that: (1) Lifestyle had a positive and significant effect on investment decisions with a regression coefficient of 1.428 and a significance value of 0.000; (2) Risk perception also had a positive and significant effect on investment decisions with a regression coefficient of 0.199 and a significance value of 0.000; (3) Simultaneously, lifestyle and risk perception had a significant effect on investment decisions with an F-count value of 177.338 and a significance value of 0.000. The coefficient of determination (R) of 0.872 indicated that 87.2% of the variation in investment decisions could be explained by lifestyle and risk perception, while the remaining 12.8% was influenced by other factors beyond this study

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