bluuebunny/crossref_metadata_2025 huggingface dataset:
PENGARUH PERSEPSI KEMUDAHAN SISTEM DAN PERSEPSI KENYAMANAN TERHADAP SIKAP POSISTIF NASABAH BANK BNI CABANG ENDE DALAM MENGGUNAKAN LAYANAN MOBILE
Authors: Soo Maria Yulita Arima , Marselina Apriana , Kapa Sesilianus
Published: March 2024

This study aims to determine: (1) the effect of perceptions of the ease of the system on the positive attitude of customers in using mobile banking BNI Ende Branch Bank. (2) the effect of perceived comfort on the positive attitude of customers in using BNI BNI Bank Ende mobile banking. (3) the effect of perceived ease of system and perceived comfort together on the positive attitude of customers in using BNI BNI Bank Ende Branch mobile banking. The population in this study are customers of Bank BNI Ende Branch who use mobile banking or at least know information about the service. The sample selection uses a purposive sampling method. The number of research samples were 90 respondents of Bank BNI Branch Ende. The method used is a quantitative research method. This study uses primary data, questionnaires and secondary data, articles and journals. In this study using descriptive statistics, data quality tests, classic assumption tests, multiple regression analysis, and hypothesis testing and analyzed using the SPSS 24 application. The results showed that the effect of perceived ease of system significantly influenced customers 'positive attitudes in using mobile banking, perceived comfort significantly influenced customers' positive attitudes in using mobile banking, perceived ease of system and perceived convenience both influenced customer positive attitudes in using mobile banking.
ANALISIS PERLAKUAN AKUNTANSI PRODUK CACAT DALAM MENGHITUNG HARGA POKOK PRODUKSI
Authors: Unde Skolastika , Thalib Sabra B Wahab , Reo Hermanus
Published: March 2024

The formulation of the problem examined in this study is how the accounting treatment of defects in calculating the cost of goods manufactured in Bumdes Pelita Hidup Coklat Kobar. . Data collection techniques used in this study were observation, interviews, documentation, and literature study. The type of data used in this study is qualitative data that is data in the form of words, sentences, schematics and images, while the source of the data used are primary data and secondary data. The data analysis technique used is a quantitative descriptive analysis technique which collects data and describes or explains the data based on general criteria that apply and things found in the field. These results indicate that (1) the existence of defective products experienced by the company during the production process caused by the lack of supervision and negligence of workers. (2) the calculation of the cost of goods produced by the Bumdes Pelita Hidup Coklat Kobar is different from the calculation of the cost of production according to the concept of cost accounting. The basic price set by Bumdes Pelita Hidup Coklat Kobar is Rp. 360,482,000 while according to the concept of accounting the cost of Rp. 355,732,000 so that it has a difference of Rp. 4,750,000.
PENGARUH PENGENDALIAN INTERNAL DALAM SISTEM AKUNTANSI PENGGAJIAN TERHADAP PERILAKU ETIS KARYAWAN
Authors: Ratu Agustina Dagu , Banda Falentina Lucia , Ismail Nuraini
Published: March 2024

This study aims to determine the effect of internal control in the payroll accounting system on employee ethical behavior. This research is a quantitative approach research with the research object of the National Road Implementation Unit IV Region. NTT Province KDP 6.2 Ende-Wolowaru Section. The population in this study is the National Road Implementation Unit IV Region. NTT Province KDP 6.2 Ende-Wolowaru Section. The sample of this research is contract workers of PPK 6.2 Ende-Wolowaru segment. The research data is primary data obtained directly through the research questionnaire which was distributed to 30 respondents. The variables of this study consisted of independent variables, namely internal control of the payroll accounting system and the dependent variable was the ethical behavior of employees, the data analysis used simple linear regression after the data was collected, the data were analyzed using the SPSS 21 program. The results showed that the internal control variable significantly influenced the ethical behavior of employees.
EFEKTIVITAS PEMUNGUTAN PAJAK BUMI DAN BANGUNAN UNTUK MENINGKATKAN PENDAPATAN ASLI DAERAH DI KECAMATAN AESESA KABUPATEN NAGEKEO
Authors: Dhiomang Maria Evelin Sunga , Sayang Sabulon , Kapa Sesilianus
Published: March 2024

This study aims to determine whether the collection of Land and Building Tax (PBB) has been effective in increasing Regional Original Income (PAD) in Aesesa District, Nagekeo Regency. This research is a caulitative approach research with data collection techniques by means of observation, interviews and documentation studies as well as the research object of the Regional Finance Agency Office of Nagekeo Regency. The results of the research on the effectiveness of land and building tax (PBB) collection in Aesesa District, Nagekeo Regency, it is still found that the effectiveness of land and building tax revenues from 2014 to 2016 is categorized as ineffective with an average percentage for each year, from 2014 the percentage of the effectiveness ratio is 2%. In 2015 the percentage of the effectiveness ratio was 6% and in 2016 the effectiveness ratio was 54%. With regard to land and building tax revenues, this is in the ineffective category.
PENGELOLAAN ALOKASI DANA DESA (ADD) DALAM MENUNJANG PEMBANGUNAN PEDESAAN
Authors: Panda Cerliana , Sayang Sabulon , Ismail Nuraini
Published: March 2024

The purpose of this study is to determine the planning, implementation and accountability process of Village Fund Allocation (ADD) which is based on applicable regulations. The method of analysis used in this research is qualitative descriptive analysis.

The data collected in this study are data on the use of Village Fund Allocation in Nanganesa Village and Manulondo Village, Ndona District, Ende Regency from 2012-2015 and data regarding the planning, implementation and accountability process of using the Village Fund Allocation budget in supporting village development.

Based on the results of the research, it shows that the planning, implementation and accountability processes are already based on applicable rules.

Keywords: Village Fund Allocation, Rural Development
ANALISIS SISTEM PENGENDALIAN INTERN DALAM PEMBERIAN KREDIT PADA PT. BANK PERKREDITAN RAKYAT – BINA USAHA DANA DI LARANTUKA
Authors: Aliandu Bernadus , Londa Yulita , Marselina Apriana
Published: March 2024

The Larantuka Dana Bina-Usaha Bank Credit Business Bank is one of the banks experiencing problems with inadequate internal control caused by a dual task between credit analysis and debt collecto / remedial, which results in problem loans.

The purpose of this study was to determine internal control in granting credit to PT. Bank Perkreditan Rakyat-Bina Usaha Dana Larantuka analysis of the data used is a qualitative descriptive method.

The results of this study indicate that PT. Bank Perkreditan Rakyat-Bina Usaha Dana Larantuka does not conduct regular monitoring of debtor businesses, especially those outside the city / region. In the organizational structure there is no debt collector / remidial so, the part of the credit analyst still doubles the task of becoming a debt collector / remidial. The steps taken by the bank to conduct regular monitoring of the debtor's business, there should be a debt collector / remidial so that there are no duplicate tasks performed by the credit analyst.
FAKTOR-FAKTOR YANG MEMPENGARUHI TINGKAT KEPATUHAN PEMILIK KOS DALAM MEMBAYAR PAJAK RUMAH KOS
Authors: Dhano Elisabeth D , Banda Falentina L , Kapa Sesilianus
Published: March 2024

This study aims to determine the effect of taxpayer awareness, taxpayer knowledge, tax sanctions and tax service services on tax compliance. This research was conducted in the city of Kupang, descriptive statistical research method through a quantitative approach. The population in this study are taxpayers who carry out business activities for boarding houses in Kupang City. Sampling is in accordance with the provisions of the sample from a certain population that is the easiest to reach or obtain, for example the one closest to the place where the researcher is domiciled.
The results of this study prove that a) Taxpayer awareness has no effect on tax compliance of boarding house owners in the city of Kupang. It is proven by a significance value of 0.841 > from a value of 0.05, b) Taxpayer knowledge has an effect on tax compliance of boarding house owners in the city of Kupang. It is proven by a significance value of 0.000 < from the value of sig 0.05, c) Tax sanctions have no effect on tax compliance of boarding house owners in the city of Kupang. It is proven by a significance value of 0.430 > from the value of sig 0.05 and d) Fiscal Services does not affect the tax compliance of boarding house owners in the city of Kupang. It is proven by a significance value of 0.430 > from the value of sig 0.05.
PENGARUH SISTEM INFORMASI AKUNTANSI, TINGKAT KEPUASAN KERJA, BUDAYA ORGANISASI, DAN DISIPLIN KERJA TERHADAP KINERJA KARYAWAN
Authors: Hardiyanti Andi , Kapa Sesilianus , Ismail Nuraini
Published: March 2024

This study aims to determine the effect of accounting information systems, level of job satisfaction, organizational culture, and work discipline on employee performance at KSP Kopdit Obor Mas Branch Ende. The data collection method used a questionnaire distributed to employees. The questionnaires that were divided were 33 and were filled out completely and can be processed. The data is processed using the SPSS program. The data analysis technique used was multiple linear regression analysis. The results of this study indicate (1) The accounting information system has a significant effect on employee performance, the regression coefficient value is 0.369 with a value of tcount > ttable (3.401 > 1.70113) a significant level of 0.002 <0.05. (2) The level of job satisfaction has a significant effect on employee performance, the regression coefficient value is 0.243 with a value of tcount > ttable (2.686 > 1.70113) a significant level of 0.008 <0.05. (3) Organizational culture has a significant effect on employee performance, the regression coefficient value is 0.436 with a value of tcount > ttable (5.784 > 1.70113) with a significant level of 0.000 <0.05. (4) Work discipline has a significant effect on employee performance, the regression coefficient value of the Work Discipline variable is 0.185 with a value of tcount > ttable (2,969 > 1.70113) and a significant level of 0.012 < 0.05.
PENGARUH STRUKTUR ORGANISASI, SISTEM PERENCANAAN, SISTEM PELAKSANAAN, DAN PELAPORAN PADA AKUNTANSI PERTANGGUNGJAWABAN TERHADAP PENGENDALIAN BIAYA
Authors: Mahmud Abdul A , Timba Tobias , Ismail Nuraini
Published: March 2024

This study aims to determine the effect of organizational structure, planning systems, implementation systems, and partial and simultaneous reporting on cost control. This research is a causal research with a quantitative approach with the object of research at CV. Main Star of Ende. The population in this study were all employees of CV. The main star of Ende, who numbered 33 people. The sample of this research is all employees at CV. Bintang Utama Ende, as many as 33 people. The research data is primary data obtained directly through research questionnaires distributed to research respondents. The variables in this study consisted of independent variables consisting of four variables, namely organizational structure, planning system, implementation system, and reporting, and the dependent variable was cost control. The data analysis used is descriptive statistics, data quality test, classical assumption test and hypothesis test. The conclusion of this study is that both partially and simultaneously the variables of the application of organizational structure, planning systems, implementation systems, and reporting on responsibility accounting have a significant effect on cost control.
Pengaruh Lobe Of Money dan Machiavellian Terhadap Persepsi Mahasiswa Akuntansi
Authors: Wunu Stevania , Banda Falentina Lucia , Thalib Sabra B Wahab
Published: March 2024

This study aims to determine first, how the variable Love of money affects the Ethical Perceptions of Accounting Students at the University of Flores. Second, to determine the influence of Machiavellian on the Ethical Perceptions of Accounting Students at the University of Flores. This research was conducted at the University of Flores Educational Institute, with a total population of 532 accounting students. Samples taken were 56 respondents. This study uses a quantitative approach. The method used in this research is to distribute questionnaires to students who have programmed business and professional ethics courses. In this research, several tests were used including instrument test, classical assumption test and hypothesis test. The results of this study indicate that (1) Love of money has a negative and significant effect on students' ethical perceptions. (2) Machiavellian also has a negative and significant effect on ethical perceptions of accounting students. (3) Love of money and Machiavellian together have a negative and significant effect. significant towards ethical perceptions.
Pengaruh Sistem Informasi Akuntansi Terhadap Efektivitas Penjualan Dengan Pengendalian Intern Sebagai Variabel Intervening
Authors: Abdurachman Irnawati , Djou Laurentius D Gadi , Sayang Sabulon
Published: March 2024

This study aims to determine the effect of each variable, namely the accounting information system on sales effectiveness, with internal control as an intervening variable at PT. Nusantara Surya Sakti in Ende and Nagekeo Regencies. The population in this study was 86 employees. Samples taken as many as 46 respondents. The method used is a quantitative research method. This research uses primary data that is questionnaire. Data were analyzed using multiple regression analysis and path analysis which are managed through SPSS Statistics 25 software. The results showed that the accounting information system affects the effectiveness of sales with a significance value of 0,032 less than 0,05. However, the Path Analysis test results show that the value of direct influence has a smaller value compared to the indirect effect (0,193<l,030), so it is concluded that there is a mediating influence between the accounting information system on sales effectiveness through internal control.
Pengaruh Partisipasi Penyusunan Anggaran, Komitmen Organisasi dan Motivasi Terhadap Kinerja Manajeial Pada Bank NTT Cabang Ende
Authors: Tajudin Baharia , Sayang Sabulon , Marselina Apriana
Published: March 2024

This study aims to determine the effect of each variable, namely budgeting, organizational commitment, and motivation on managerial performance at Bank NTT Ende Branch. The population in this study were branch managers, deputy leaders, heads of cash, head of units, deputy chief of cash, deputy head of units and section leaders at the Ende Branch NTT Bank involved in the process of budget participation totaling 30 people. The sample in this study used the census method because the entire population was sampled. For the independent variable (X) in this study are budgeting participation (X1), Organizational Commitment (X2), Work motivation (X3). For the dependent variable (Y) in this study is Managerial Performance. The method used is quantitative research methods. This study uses primary data, namely questionnaires and secondary data, namely articles and journals. In this study using descriptive statistics, data quality test, classic assumption test, multiple regression analysis, and hypothetical test and analyzed using SPSS 24 application. The results showed that the effect of budgeting participation had a significant effect on managerial performance, organizational commitment had a significant effect on managerial performance, motivation had a significant effect on managerial performance.
Pengaruh Penerimaan Retribusi dan Tarif Wisata Air Panas Mengeruda Soa Terhadap Retribusi Daerah Kabupaten Ngada
Authors: Wuga Maria Cresensiana , Londa Yulita , Ismail Nuraini
Published: March 2024

This study aims to determine the partial and simultaneous effect of Receipts and Travel Tariffs on Regional Levies in Ngada Regency. The population in this study are regional levies, tourist levies and tourist tariffs. The samples are budget reports and realization of regional levies, budget reports and realization of tourism levies and tourist tariffs. The research variables consist of regional levies (Y) and retribution receipts (X1) and tourist tariffs (X2). Data analysis using Multiple Linear Regression. The results showed that partially the variable retribution and acceptance of tourism retribution did not have a positive effect on regional levies and simultaneously the variables of tourism retribution and receipt of regional levies had a positive effect on regional levies. Based on the results obtained, it is hoped that it can be used as input in order to increase regional levies from the tourism sector, especially Mengeruda Soa Hot Springs Tourism and it is hoped that the Regional Government will explore sources of income from tourism. The sector is still largely unknown.
Evaluasi Prosedur Pemberian Kredit Cepat Aman (KCA) dan Kredit Angsuran Sistem Fidusia (KREASI) pada PT. Pegadaian (PERSERO) Cabang Ende
Authors: Koten Anselmus Jemadi , Thalib Sabra B Wahab , Ismail Nuraini
Published: March 2024

This study aims to determine the procedure for granting credit Fast and Amana (KCA) and Fiduciary System Installment Credit (KREASI) at PT. Pegadaian (Persero) Ende Branch. This type of research used in this research is descriptive research. The method used in this study is a qualitative descriptive method that seeks to describe a phenomenon, event, event that occurred. Descriptive research focuses on the actual problem as it was when the research took place. Sources of data used in this study are primary data and secondary data, while data collection techniques are done by observation, interviews, and documentation. The results of research conducted at PT. Pegadaian (Persero) Ende Branch regarding Evaluation of KCA and KREASI credit granting procedures, shows that the procedure for granting credit to PT. The Ende Branch Pawnshop has been implemented well in accordance with existing theories, but there is a need for improvement in several related functions and improvements such as the appraisal function is separated from the storage section and the cashier function is separated from the administrative function so that the credit granting process can run well.
Pengaruh Komitmen Profesional Terhadap Whistleblowing Intention: Locus Of Control Sebagai Variabel Moderating
Authors: Baptista Selviana Risska , Banda Falentina L , Londa Yulita
Published: March 2024

The purpose of this study was to determine the level of influence of professional commitment on whistleblowing intention, with locus of control as the moderating variable. The population in this study were all students in the accounting study program. Based on the purposive sampling method, this study used a sample of 72 respondents and the sample was semester VIII, X and XII students with the criteria of having passed the ethics and business profession courses, auditing 1 and 2. The dependent variable (Y) of this study is Whistleblowing intention. The independent variable (X1) is professional commitment and the moderating variable (X2) is locus of control. The method used is quantitative research methods. This study uses primary data, namely a questionnaire. Data were analyzed using simple regression analysis and moderating regression analysis which was managed through IBM SPSS Statistic ver 14 software. The results showed that professional commitment has an effect on Whistleblowing Intention with a significance value of 0.000 less than 0.05. However, locus of control did not moderate the relationship between professional commitment and Whistleblowing Intention with a significance value of 0.163 greater than 0.05.
Analisis Pengendalian Intern Piutang Usaha Pada PT. ANI Unit Percetakan Arnoldus Ende
Authors: Leda Maria Hariati , Londa Yulita , Banda Falentina L
Published: March 2024

This research is to analyze the Accounts Receivable Internal Control at PT. ANI Arnoldus Ende Printing Unit. The research method used is descriptive qualitative research methods. Sources of data in this study are using primary and secondary data. The results achieved in this study are to show that the company's internal control for trade receivables actually exists, but it does not function properly which can be seen in the inefficient internal control procedures for providing accounts receivable. During the initial process, the internal control procedure for giving accounts receivable, which checks customer credit data, should have been carried out by the sales department. At the stage of delivery of ordered goods or finished goods it should be done by the shipping department, but at PT. ANI Arnoldus Printing unit is carried out by the Production Department. Approval of accounts receivable is carried out by company managers, but in the organizational structure there is an internal control team (budget), where in this study the main tasks and functions of the internal supervisory team (budget) are not visible.
Analisis Pencatatan Dan Pelaporan Keuangan Satuan Kerja Perangkat Daerah (SKPD) Pada Dinas Sosial Kabupaten Ende
Authors: Aos Yuliana Chamsentya , Reo Hermanus , Soleiman Iriany Dewi
Published: March 2024

Each Regional Work Unit (SKPD) carries out accounting for economic transactions that occur on its part, to produce financial reports. The purpose of this study was to analyze the suitability of SKPD financial recording and reporting in Ende Regency, especially the Social Service with Permendagri Number 21 of 2011 and Government Regulation Number 71 of 2010. This research uses descriptive qualitative. This writing uses data collection techniques, namely field studies and literature studies. The results showed that the Social Service of Ende Regency had not kept records in accordance with the Regulation of the Minister of Home Affairs Number 21 of 2011 concerning Guidelines for Regional Financial Management related to a recording error in the ledger, namely the employee expenditure ledger, which should have been recorded at IDR 1,878,849,154 but it was recorded at IDR 1,878. .938,674 and there are still obstacles, namely limited human resources in carrying out activities according to their fields and still lack of technical support facilities and infrastructure for activities.
PENGARUH KOMPETENSI APARATUR, PARTISIPASI MASYARAKAT, DAN PEMANFAATAN TEKNOLOGI INFORMASI TERHADAP AKUNTABILITAS PENGELOLAAN DANA DESA
Authors: Valentinus Alexander , Ismail Nuraini , Kapa Sesilianus
Published: March 2024

This research was conducted in a village in Wewaris District. Thepurpose of this study was to analyze the effect of apparatus competence, community participation and the use of information technology on management and village accountability ( a case study in the village of Wewaria District, Ende Regency). This type of research is a quantitative study with a sample of 50 respondents or village fund managers. The data of this study were collected through questionnaires, processed and analyzed using multiple regression analysis. The method used in determining the sample in this study was the purposive sampling technique. Pearson Correlation validity test and reliability test using Cronbach`s Alpha To test the hypothesis using the coefficient of determination test that has been adjusted to the F test, t test. The results of this research data indicate that the competence of the apparatus has a effect on the accountability of village fund management. Community participation has an effect on the accountability of village fund management. The use of information technology hasana effect on the accountability of village fund management.
ANALISIS SISTEM INFORMASI AKUNTANSI PENGGAJIAN GURU HONORER PEMERINTAH KABUPATEN ENDE
Authors: Apriani Chyntya , Thalib Sabra B W , Marselina Apriana
Published: March 2024

This study uses a qualitative approach method, to describe the accounting information system of the honorary teachers payroll. And also the source of the used data is primary data. The data will be analyzed by descriptive analysis method. Based on the data analysis, it is concluded that the Government in regulating its operational activities has implemented an accounting information system and internal control over the payroll system using SIMDA and SIPD applications. All document data, namely SPP, SPPM, are inputted toto the Regional Financial and Asset Management Office of Ende Regency. However, in its implementation there are still run into delays in paying salaries. The cause of the late disbursement of the regional revenue and expenditure budget for the 2021 fiscal year is due to a change in the system. Initially the APBD disbursement system used the Regional Management Information System (SIMDA) to the Regional Government Information System (SIPD), then there was a transition to the use of new applications in the budget disbursement process in which the budget post for honorary staff was returned to their respective fields where the honorary staff/honorary teachers work, In addition, the payment process uses Inventory Money (UP) or Change Money(GU) depending on the availability of funds at the time of disbursement of Inventory Money.
PENGARUH PERSEPSI PENGUSAHA MIKRO KECIL DAN MENENGAH ATAS INFORMASI AKUNTANSI TERHADAP KEBERHASILAN PERUSAHAAN
Authors: Siga Faustina G , Soleiman Iriany D , Marselina Apriana
Published: March 2024

The purpose of this study was to determine the effect of the perception of Micro, Small and Medium Enterprises on accounting information on the success of the company. Collecting data in this study using a survey questionnaire. Questionnaires were distributed to MSME owners who were involved in preparing the Financial Statements. The questionnaires that were divided were 30 and were re-filled completely and could be processed. The data collected was processed using the SSPS program. The statistical method used to test the hypothesis is descriptive analysis.The results showed that the entrepreneur's perception, accounting knowledge and experience in using accounting information had a positive effect on the success of the company. It is proven by the coefficient value of the entrepreneur's perception variable of 0.297 with tcount > ttable (2.459> 2.021) and a significant level of 0.018 <0.05. the regression coefficient value of the accounting knowledge variable is 0.300 with tcount > ttable (2.593>2.021) and a significant level of 0.013<0.05. the regression coefficient value of the entrepreneur
EVALUASI PROSEDUR PENERIMAAN KAS PADA RUMAH SAKIT UMUM DAERAH AERAMO KABUPATEN NAGEKEO
Authors: Nenu Anastasia , Thalib Sabra B W , Ismail Nuraini
Published: March 2024

The purpose of this study was to determine the procedure for cash receipts at the Aeramo Regional General Hospital, Nagekeo Regency. The data used in this study is a description of qualitative data, namely knowing the procedure for cash receipts at the Aeramo Regional General Hospital. The data collected in this study are interviews and documentation. The problem that occurs at the Aeramo General Hospital is the procedure for receiving cash at the Aeramo general hospital, overall it can be categorized as quite good, but there are several things that must be considered with the cash receipt procedure that has not gone well due to lack of accuracy in the recording process, incompatibility of duties and authority, lack of job training to employees, which is carried out by the employees, resulting in a discrepancy between the existing cash and its recording and the discrepancy between transactions. The results of the research that took place at the Aaeramo Regional General Hospital, Nagekeo Regency related to the cash receipts procedure had been going well, there were several things that needed attention, namely the cash receipt procedure still using the manual system. Therefore, the researcher suggests that parties can use information systems, in order to facilitate cash receipt transactions, so that rash houses do not create fraud.
ANALISIS REALISASI ANGGARAN PENDAPATAN DANBELANJA DAERAH KABUPATEN NAGEKEO TAHUN ANGGARAN 2015-2019
Authors: Diwa Asterius , Djou Laurentius D G , Kapa Sesilianus
Published: March 2024

The purpose of this study was to determine (1) the realization of the regional revenue budget of Nagekeo Regency when viewed using Income Variance Analysis, Income Growth Analysis, Degree of Decentralization, and Effectiveness Ratio of Regional Original Revenue (2) the realization of the regional budget for Nagekeo Regency when viewed using the Analysis of Expenditure Variance, Analysis of Shopping Harmony, and Expenditure Efficiency Ratio. (3) the suitability of the presentation of the Nagekeo Regency budget realization report against PP No. 71 of 2010. Type research that is used is the study of quantitative. Analysis of the data that is used is quantitative descriptive analysis to calculate the value of revenue performance area and analyzes the performance of shopping areas. The results of this study indicate that (1) Regional Revenue Financial Performance. Results of Performance Financial Revenue Region, in general, can be said to be good, although the variance of income is less good and the level of dependence on the central government is still high. (2) Regional Expenditure Financial Performance. Results of Performance Financial Expenditure Region, in general, can be said to be good, but in harmony shopping yet there is a balance between spending Operations withShopping Capital. (3) The suitability of the presentation of the Nagekeo Regency Budget Realization Report against PP. 71 of 2010.
PENGARUH JUMLAH KREDIT DAN LIKUIDITAS TERHADAP TINGKAT PROFITABILITAS
Authors: Bay Wilhelmina , Djou Laurentius D G , Sayang Sabulon
Published: March 2024

This study aimed to determine the effect of the amount of credit and liquidity on the level of profitability of the Kembang Ende Savings and Loans Cooperative. The population of this study is the overall financial statements, balance sheets, and statistical data in the Kembang Ende Savings and Loans Cooperative. Based on the purposive sampling method, this study used samples of financial statements, balance sheets, and statistical data in the Kembang Ende Savings and Loans Cooperative from 2016 to 2020. The results of this study (1) the number of credits affects profitability, this is evidenced by the value of t count variable number of credits > t table (5.737> 4.303) with a significance value of t count of 0.029 < 0.05. (2) liquidity does not affect profitability, this is evidenced by the t value of the liquidity variable < t table (3.389<4.303) with a significance value of 0.077>0.05. The influence of the number of credit variables on profitability is 93.6%, while the remaining 16.4% is influenced by other variables that are not included in this research model.
PENGARUH TINGKAT SUKU BUNGA, JANGKA WAKTU DAN PENYALURAN KREDIT TERHADAP KREDIT MACET PADA PT.BANK TABUNGAN PENSIUNAN NASIONAL KCP ENDE
Authors: Isa Hafifah Sufina , Ismail Nuraini , Marselina Apriana
Published: March 2024

The purpose of this study to determine the effect of interest rates, term and lending to bad loans at PT. National Pension Savings Bank KCP.Ende. Collecting data using a questionnaire survey and the sample is customers who make loans to PT. BTPN. The data collected was processed using the SPSS program. The results of the study show that: (1) Interest Rates have an effect on Bad Loans, this is evidenced by the coefficient value of the interest rate variable of 0.221 with tcount > ttable (2.208 > 1.98667) and a significant level of 0.030 <0.05. (2) Term has an effect on Bad Loans, this is evidenced by the coefficient value of the Term variable of 0.222 with tcount > ttable (2.423 > 1.98667) and a significant level of 0.017 <0.05. (3) Credit Distribution has an effect on Bad Loans, this is evidenced by the coefficient value of the Credit Distribution variable of 0.133 with tcount > ttable (2.139 > 1.98667) and a significant level of 0.035 < 0.05.
FAKTOR-FAKTOR YANG MEMPENGARUHI PENDAPATAN NELAYAN DI KECAMATAN BORONG, KABUPATEN MANGGARAI TIMUR
Authors: Enil Yuliana , Djou Laurentius Dominicus Gadi
Published: March 2024

This study aims to determine what are the factors that influence the income of fishermen in Borong District, East Manggarai Regency. This type of research is quantitative research using hypothesis testing, with data collection techniques (1) observation, (2) questionnaires, (3) interviews, (4) documentation and (5) literature study. Data analysis techniques using the SPSS data processing formula using descriptive statistical formulas, instrument tests, classical assumption tests, multiple linear regression tests and hypothesis testing. The results of the study show that: (1) the first hypothesis is that capital influences and is significant on the income of fishermen in Borong District, East Manggarai Regency. This is evidenced by the coefficient value of the capital variable of 0.168 with tcount> ttable (2.737> 1.987) and a significant level of 0.008 <0.05. (2) the second hypothesis is that labor has an influence and is significant on the income of fishermen in Borong District, East Manggarai Regency. This is evidenced by the coefficient value of the labor variable of 0.189 with tcount> ttable (3.192> 1.987) and a significant level of 0.002 <0.05. (3) the third hypothesis is that experience influences and is significant on the income of fishermen in Borong District, East Manggarai Regency. This is evidenced by the experience variable coefficient value of 0.435 with tcount> ttable (4.986> 1.987) and a significant level of 0.000 <0.05.
PENERAPAN STANDAR AKUNTANSI KEUANGAN ENTITAS TANPA AKUNTABILITAS PUBLIK (SAK ETAP) PADA LAPORAN KEUANGAN KSU GAHARU ENDE
Authors: Ai Stefania Nofembi , Londa Yulita
Published: March 2024

SAK ETAP is a financial accounting standard that is used as a guideline in the preparation of reports for entities that do not have public accountability such as MSMEs and cooperatives. This study aims to find out whether KSU Gaharu Ende has applied the Financial Accounting Standards of Entities Without Public Accountability (SAK ETAP) to its financial statements. The type of research in this study is qualitative research. The data collection method from this study was obtained from observations, interviews, documentation studies as well as literature studies. Based on the results of the research conducted, the results were obtained that KSU Gaharu has applied the Financial Accounting Standards for Entities Without Public Accountability (SAK ETAP) in the preparation of its report. However, this application has not fully occurred because the financial statements made by KSU Gaharu are only in the form of balance sheets, income statements (remaining results of business), statements of changes in equity, statements of cash flows without making notes on the statements. In addition, in the financial statements of KSU Gaharu, the presentation of current assets has not been based on the order of liquidity and the purchase of equipment is recorded as costs.
PENGARUH PENERAPAN STANDAR AKUNTANSI PEMERINTAHAN DAN SISTEM INFORMASI AKUNTANSI TERHADAP KUALITAS LAPORAN KEUANGAN (Studi Kasus di Desa Se-kecamatan Adonara Barat Kabupaten Flores Timur)
Authors: Suban Albertus Satria Libu , Soleiman Iriany Dewi
Published: March 2024

The purpose of this study was to determine the effect of applying government accounting standards and accounting information systems on the quality of village financial reports. The population in this study were all village officials in West Adonara District, East Flores Regency, totaling 32 people consisting of the Village Head, Village Secretary, Village Treasurer and Head of Finance. The sampling technique in this study used a saturated sampling technique. Saturated sampling is a sampling technique if all members of the population are used as samples. The sample in this study were all village officials in villages in the Adonara Barat District, East Flores Regency, totaling 32 respondents. This type of research uses quantitative research. This study uses primary data, namely a questionnaire. Data were analyzed using multiple linear regression analysis which was processed using IBM SPSS Statistics ver 25. The results of this study indicate that: (1) Government accounting standards affect the quality of financial reports. This is evidenced by the variable coefficient value of government accounting standards of 0.497 with tcount > ttable (6.121 > 2.045) and a significant level of 0.000 <0.05. (2) Accounting information systems affect the quality of financial reports. This is evidenced by the coefficient value of the technology utilization variable of 0.268 with tcount > ttable (2.154 > 2.045) and a significant level of 0.040 <0.05. Simultaneously the variables of government accounting standards and accounting information systems affect the quality of financial reports by 64.5% while the remaining 35.5% are influenced by other variables not explained in this study.
REALISASI PENGELOLAAN ALOKASI DANA DESA (ADD) OLEH PEMERINTAHAN DESA NARUWOLO KECAMATAN JEREBUU KABUPATEN NGADA PADA TAHUN 2017-2021
Authors: Due Marta , Thalib Sabra B. Wahab
Published: March 2024

The purpose of study is to determine the realization of the Management Of Village allocation by the Government of Naruwolo Village, Jerebuu sb-district, Ngada district in 2017-2021. The research method used in this  study is descriptive qualitative.  The results of this study indicate that realization of village fund allocation management by the Naruwolo village Government starts from the planning stage,implementation, administration stage, accountanbility stages there are several obstacles in managing village fund allocation, namely the community does not understand the activities carried out by the Naruwolo Village government, there is a lot of work in the Naruwolo Village, so that there are mistake in reporting delays in village development activities. The efforts made by the Naruwolo village government in overcoming obstacles are conducting socialization with the Naruwolo village community and adjusting laws and regulations.
PENGARUH SPPT, PENGETAHUAN DAN KESADARAN TERHADAP KEPATUHAN WAJIB PAJAK DALAM MEMBAYAR PAJAK BUMI DAN BANGUNAN DI DESA RIARAJA KECAMATAN ENDE
Authors: Bedhu Maria Risna Anggo Ri , Kapa Sesilianus
Published: March 2024

The purpose of this study was to determine the effect of SPPT, knowledge and awareness of taxpayer compliance in paying land and building taxes. This type of research is quantitative. The population in this study is land and building tax payers who are registered at the Riaraja Village Office, Ende District until 2022 totaling 127. The sample technique uses purposive sampling. The number of samples in this study were 56 taxpayers. This study uses primary data, namely a questionnaire. Data were analyzed using multiple regression analysis which was processed through IMB SPSS Statistics ver 24. The results of this study indicate that: (1) SPPT has an effect on compliance with paying land and building taxes. The test results show that the variable coefficient value of tax returns is 0.190 with tcount > ttable (2.296 > 2.00665) and a significant level of 0.026 <0.05. (2) Knowledge of taxpayers influences compliance with paying land and building taxes. The test results show a variable coefficient value of 0.161 with tcount > ttable (2.296 > 2.00665) and a significant level of 0.035 <0.05. (3) Taxpayer awareness influences compliance in paying land and building taxes. The test results show a variable coefficient value of 0.342 with tcount > ttable (3.229 > 2.00665) and a significant level of 0.002 <0.05. Simultaneously or simultaneously, the variables of tax returns payable, taxpayer knowledge and taxpayer awareness have a significant effect on compliance with paying land and building taxes by 37.6%. While the remaining 62.4% is influenced by other variables not included in the study.
ANALISIS ALOKASI BIAYA OVERHEAD PABRIK ATAS PENENTUAN HARGA POKOK PRODUKSI PADA TOTO ATE MEUBEL DI DESA TENDATOTO KECAMATAN WOLOWAE KABUPATEN NAGEKEO
Authors: Noni Agriana , Thalib Sabra B Wahab , Banda Falentina Lucia
Published: March 2024

he purpose of this study was to determine the allocation of factory overhead costs in determining the cost of production at Toto Ate Furniture in Tendatoto Village, Wolawae District, Nagekeo Regency. The data analysis technique used is descriptive qualitative analysis of data collected, compiled, grouped and analyzed so that it can provide an actual picture of the allocation of factory overhead costs in determining the cost of production at Toto Ate Furniture in Tendatoto Village, Wolowae District, Nagekeo Regency. The results of this study indicate that (1) production costs at Toto Ate Meubel are not actual costs, which do not include distribution costs in calculating the cost of production. (2) There is a significant difference between the calculation of the cost of production that has been carried out by Toto Ate Meubel, and the calculation of the cost of production that should have been done. (3) BOP loading based on the direct labor cost method obtained a percentage of 49% of the total direct labor cost.
ANALISIS SUMBER DAN PENGGUNAAN MODAL KERJA PADA KOPERASI KREDIT SANGOSAY CABANG PEMBANTU BAJAWA
Authors: So’o Getrudis , Ismail Nuraini , Marselina Apriana
Published: March 2024

The purpose of this study was to analyze the sources and uses of working capital in the Sangosay Credit Cooperative, Bajawa Sub-Branch. The type of research used in this research is descriptive research with data collection techniques (1) observation, (2) interviews, (3) documentation, (4) literature study. The results of the study show that, (1) in 2019-2020 the sources of working capital consist of several items, namely increasing principal savings, mandatory savings and increasing SHU/net surplus. The use of working capital consists of several items, namely the increase in office equipment, accumulated depreciation of equipment and reduced reserve funds. (2) 2020-2021 sources of working capital consist of several items, namely increasing principal savings, mandatory savings and reducing SHU/net surplus. The use of working capital consists of several items, namely increasing office equipment, accumulated depreciation of equipment and reduced reserve funds.
EVALUASI PENGELOLAAN DAN PERTANGGUNGJAWABAN ALOKASI DANA DESA DI DESA EKOAE KECAMATAN WEWARIA KABUPATEN ENDE
Authors: Benge Aloysius Redemtus , Sayang Sabulon , Ismail Nuraini
Published: March 2024

According to the regulation of the Minister of Home Affairs Number 20 of 2018 Village Funds are funds sourced from the APBN (State Revenue Expenditure Budget) which are calculated for villages that are transferred through the district/city APBD (Regional Revenue Expenditure Budget) and are used to finance regional administration, implementation of development , social scanning, and community empowerment. The research method used is descriptive research using observational data collection techniques, interviews, documentation and literature study. The results of the study show that the management of Village fund allocations in Ekoae Village, Wewaria District, Ende Regency is in accordance with Permendagri NO 20 of 2018.
ANALISIS SISTEM PENGENDALIAN INTERN DALAM PEMUNGUTAN RETRIBUSI TERMINAL ANGKUTAN SEBAGAI SUMBER PENDAPATAN ASLI DAERAH (PAD) DI KABUPATEN ENDE
Authors: Mochdar Kartika Saridewi , Marselina Apriana , Ismail Nuraini
Published: March 2024

This study aims to determine how the implementation of the internal control system in collecting transportation terminal levies in Ende district as a source of local original income (PAD) has been running. The type of research used in this study is qualitative descriptive research. The location of the research was carried out at the office of the Transportation Office located on Jalan Ahmad Yani No.14 Ende Regency. The type of data used in this study is qualitative data obtained from the object under study using dokementation, observation, interview and literature study techniques. The qualitative data obtained are data on internal control in collecting regional levies in the form of explanations and descriptions obtained from the objects studied and written documents at the Ende Regency Transportation Office. In this study using primary data and secondary data. The design used to analyze this study is a descriptive method. The Internal Control System implemented by the Ende Regency Transportation Office in collecting terminal levies has not been in accordance with the government's internal control system Number 25 of 2018 because it does not use the existing/installed Control Evaluation and Revision of policies and procedures.
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI PERUBAHAN LABA PADA PERUSAHAAN DAERAH AIR MINUM (PDAM) KABUPATEN SIKKA
Authors: Lodan Alfonsa , Soleiman Iriany Dewi
Published: March 2024

The study aims to analyze the influencing factors changes in profits of the Regional drinking Water Company (PDAM) of  Sikka Regency.The factors studied are ROA (Return On Assets),BOPO (Operating Costs to Operating Income),and TATO (Total Assets Turnover).The population used in this study is the Financial Report of Regional Drinking Water Company (PDAM) in Sikka Regency.The sampel used is the Report on Change in Profit and Loss of the Regional Drinking Water Company (PDAM) in Sikka Regency for 2019 to 2021.A useful analytical technique is multiple linear regression with a 5% confidencelevel.Hipothesis testing uses t-statistics to test the effect partially and f-statistics to test effect simultaneously (together) whivh is tested using SPPS Version for windows.Based on the results of data analysis,it shows:1)ROA (Return On Assets)partially has a positive effect on profit changes with a t-count of 6.156 with a significance level of 0.007 less than 0.05,so the calculated table is (6.156 larger than 2.03693).2)BOPO (Operating Costs to Operating Income) partially has a positive effect on changes in profit with a t-count of 11.679 with a significance level of 0.000 less than 0.05,the table is calculated (11.679 larger than 2.03693).3) TATO (Total Assets Tunover) partially has a positive effect on changes in profit with a t-count of 6.485 with a significance level of 0.001 less than 0.05 the table is calculated (6.485 larger than 2.03693).
PENGARUH JUMLAH KREDIT DAN LIKUIDITAS TERHADAP SISA HASIL USAHA (SHU) (Studi pada KSP Koprina, Kelurahan Rongga Koe, Kecamatan Kota Komba, Kabupaten Manggarai Timur)
Authors: Mira Veronika , Soleiman Iriany Dewi
Published: March 2024

This study aims to examine the effect of the amount of credit and liquidity on the remaining business results of the Koprina savings and loan cooperative, Rongga Koe Village. In this study, primary data was used in the form of observations and interviews with the manager of the Koprina Cooperative, which is related to this research. Determination of the sample uses financial report data obtained for three (3) years, namely in 2019, 2020 and 2021.The results showed that (1) the amount of credit has an effect on the remaining results of operations, this is evidenced by the t table value of 13.165 <2.035) < t count of 13.165 with a significance level of 0.000 <0.05. (2) liquidity has no effect on the remaining operating results. This is evidenced by the t table value of 2.228> 2.035 > t count of 2.228 with a significance value of 0.033 <0.05, or 5%