bluuebunny/crossref_metadata_2025 huggingface dataset:
ANALISIS PROSEDUR PENGENAAN BEA PEROLEHAN HAK ATAS TANAH DAN BANGUNAN PADA BADAN PENDAPATAN DAERAH KABUPATEN ENDE
Authors: Purwanto Agus , Banda Falentina Lucia , Kapa Sesilianus
Published: March 2024

BPHTB tax has officially become a regional tax with effect starting January 1, 2011. Thus, as of January 1, 2011 the Primary Tax Office (KPP Pratama) is no longer serving BPHTB service management, so taxpayers who will report BPHTB payments in connection with the property transaction process which is carried out will be directly hansled by the local Regency/City Government. In implementing the imposition, payment, collection and reporting procedures for the payment of Taxes for Acquisition of Rights on Land and Buildings (BPHTB) has not yet been implemented in accordance with applicable regulations both in the procedure and use of the system in the implementation of tax collection on Land and Building Acquisition Fees (BPHTB) so that the achievement in tax revenue for the acquisition of land and building rights (BPHTB) has not been maximal. The location of this research is the Regional Revenue Agency of Ende Regency. The data in this study were collected through documentation techniques regarding Ende Regency Regulation Number 2 of 2011 concerning Regional Taxes, Regent Regulation Number 20 of 2011 concerning Systems and Procedures for Acquisition of Land and Building Rights Acquisition Fees. Based on the results of the above research, there are obstacles that occur in implementing BPHTP procedures, among others, there are taxpayers who report their taxation activities dishonestly. For example, there is counterfeiting of receipts that allows BPHTB to be paid to be smaller than it should be and the Taxpayer Awareness Level is that there are still many tacpayers who are not honets or do not know the new rules that have been in effect since BPTHB has been transferred to become regional taxes. Like paying taxes. Taxpayers pay taxed based on NJOP (Sales Value of Tax Objects) which should be based on the agreed transaction price or based on the Tax Object Acquisition Value (NPOP). So that the efforts that must be made by the Ende Regency Regional Revenue Agency are to improve the performance of employees at the Ende Regency Regional Revenue Service so that the implementation of tax revenue and tax data can be directed according to applicable regulations.
PENGARUH SIKAP, NORMA SUBJEKTIF, KONTROL PERILAKU PERSEPSI TERHADAP MINAT PERILAKU PENGGUNAAN SISTEM INFORMASI AKUNTANSI BERBASIS E-COMMERCE
Authors: Hasan Nur’Syabannia , Marselina Apriana , Ismail Nuraini
Published: March 2024

This study purposes to examine the factors that influence intention of behaviour on the use e-commerce based accounting information system. This research was conducted at Flores University in Ende with a population of 576 accounting students. Sample used in this research are 85 respondent. This research uses a quantitative approach. Data was collected using observation, interview, and questionnaire. This study used several tests including instrument test, classical assumption test, and hypotheses test. The result of study shows that (1) attitude usefulness have effect to use behaviour intention of e-commerce based accounting informstion system. (2) subjective norm usefulness have effect to use behaviour intention of e-commerce based accounting informstion system. (3) perceived behaviot control usefulness have effect to use behaviour intention of e-commerce based accounting information system.
ANALISIS KREDIT MACET DAN IMPLEMENTASI RESTRUKTURISASI KREDIT
Authors: Ta Valeria Rofina , Djou Laurentius D Gadi , Kapa Sesilianus
Published: March 2024

Syuradikara Credit Cooperative (KKS) is one of the cooperatives that is experiencing bad credit. Bad credit that occurs is due to the inability of customers to pay loan installments, as a result, it can reduce the income of the cooperative. One of the steps taken by the KKS to resolve this bad credit is by restructuring. The purpose of this study was to determine: (1). factors that lead to bad credit on KKS and (2), steps in the implementation of restructuring in settling bad debts on KKS. The data analysis used is descriptive analysis using a qualitative approach. The results of this study indicate that: (1). The factors that cause bad credit on KKS, namely from internal factors, include the KKS not being observant in deciding the size of loan services to members, lack of education for members and prospective borrowers, and less competent credit staff. Meanwhile, external factors include members who are not used properly, lazy attitude, wastefulness, lack of diligence in doing business and the backbone of the family who dies or is looking for a place to work overseas. (2). The steps for implementing restructuring in settling bad debts include giving a warning or warning letter, conducting routine billing, working with the police to pick up members to sign a statement of ability to pay arrears, and making renewals, namely by rescheduling.
ANALISIS RETRIBUSI PASAR DAN KONTRIBUSINYA DALAM PENDAPATAN ASLI DAERAH KABUPATEN ENDE
Authors: Wende Tilza Juliza S A , Londa Yulita , Kapa Sesilianus
Published: March 2024

The purpose of this study is to analyze the level of contribution and effectiveness of market retribution on the local revenue of Ende Regency in the Regional Revenue Agency of Ende Regency from 2015-2017. The data analysis used is quantitative descriptive analysis, by calculating and explaining the level of contribution and effectiveness of market fees to the local revenue of Ende district. As for the population in this study is the target data and the realization of Market Levies and Local Revenue in Ende Regency. This study uses a sample, namely the target data and the realization of Market Levies and Local Revenue in Ende Regency 2015-2017. The results of this study are for the contribution of market retribution to the local revenue of Ende Regency in 2015-2017, it can be concluded that the results are still below 2% or still very less in accordance with the contribution criteria table. This criterion refers to the Decree of the Minister of Home Affairs No. 690,900-327 of 1996 which stipulates that if the percentage yield is 0.00% - 10%, the category is very poor. Whereas for the level of effectiveness of the market levies of Ende Regency in 20152016 it is categorized as very effective, while in 2017 it is categorized as less effective, this refers to the Decree of the Minister of Home Affairs No.690,900-327 of 1996 which regulates that if the percentage is> 100% it is categorized as very effective. , meanwhile, if the percentage is> 60% - 80% it is categorized as less effective.
ANALISIS PENGGUNAAN MODAL KERJA
Authors: Azi Hendriana Owa , Sayang Sabulon , Marselina Apriana
Published: March 2024

This study aims to determine the use of working capital and working capital turnover by the UD company. Afimans Ende, during 2016 - 2018. This type of research used in this study is a quantitative descriptive qualitative research. The type of data used in this study is documentary data obtained through official documents owned by the UD company. Afimans Ende in the form of financial statements (balance sheet and income statement) in 2016 - 2018. The data source used is secondary data. Data collection techniques used in this study are the analysis of the efficiency of the use of working capital (return on working capital) and the analysis of working capital turnover using the activity ratio consisting of cash turnover, accounts receivable turnover, inventory turnover and working capital turnover. The results showed that based on the calculation of the efficiency of the use of working capital (return on working capital) UD. Afimans Ende during 2016 - 2018 is efficient because the annual rate of return on working capital is greater than 100%. While the results of calculations carried out using the activity ratio in 2016 - 2018 are less efficient because the results of the calculation of cash turnover, accounts receivable turnover and inventory turnover show turnover results below the standard measurement of the efficiency of working capital use. And working capital turnover is said to be very efficient because the results of its turnover are above the standard measurement of the efficiency of working capital use. Suggestions provided include UD. Afimans Ende needs to conduct operational analysis in determining spending in the form of cash, minimizing credit sales that will cause accounts receivable and increasing sales of existing inventory in the warehouse so that there is no accumulation of inventory in the warehouse which will incur maintenance and maintenance costs.
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI PERUBAHAN LABA PADA PDAM KABUPATEN SIKKA
Authors: Simo Maria Herlina , Sayang Sabulon , Marselina Apriana
Published: March 2024

The purpose of this study is to analyze the factors that influence changes in profits in the regional water company (PDAM) Sikka regency. The factors studied are ROA (Return On Assets) and BOPO (Operational Costs on Operatig Income). The population used in this study is the vinacial statements in the Regional Draking Water Company (PDAM) of Sikka Regency, the sample In this study is the report of changes in profit or loss from 2015-2017 in the Regional Draking Water Company (PDAM) of Sikka Regency. The useful analytical tecthnique Is multiple lineal regression with a confidence level of 5%. Hipothesis testing using t-statistics to test the effect partially and f-statistics to test the effects simultaneously (together) where tested using SPSS Version 25 for windows. Based on the results of data analysis shows: (1) ROA (Return On Assets) partially significant effect on changes in erarnings with a tcount of 4417 with a significant level of 0.000<0.05, then the tecount table (4147>2035), (2) BOPO (Operational Costs on Operatig Income) partially significant effect on changes in erarnings with a tcount of 4547 and a significant level of 0,000<0.05, then thitunh label (4547>2035), (3) ROA (Return On Assets) and BOPO (Operational Costs on Operatig Income) partially influential and significant to changes in earnings with frinung value>Fubel (11,390>3.28) and a significant level of 0,000<0.0.
PENGARUH KOMITMEN PROFESIONAL, SOSIALISASI ANTISIPATIF DAN LOCUS OF CONTROL TERHADAP WHISTLEBLOWING INTENTION
Authors: Plue Theresia Dawan , Soleiman Iriany Dewi , Sayang Sabulon
Published: March 2024

The purpose of this study was to determine (1) the effect of professional commitment on whistleblowing intention. (2) the effect of anticipatory socialization on whistleblowing intention. (3) the effect of locus of control on whistleblowing intention. This type of research is quantitative research. The data analysis used is descriptive quantitative to measure the influence of professional commitment, anticipatory socialization and locus of control on whistleblowing intention with the help of the Statistical Package for the Social Sciens (SPSS) program for windows. The results of this study indicate (1) Professional Commitment has a significant effect on Whistleblowing Intention in the Regional Government SKPD of East Flores Regency. This result is evidenced by the coefficient value of the Professional Commitment variable of 0.297 with tcount> ttable (2.354> 1.672) and a significant level of 0.022 <0.05. (2) Anticipatory Socialization has a significant effect on Whistleblowing Intention in the Regional Government SKPD of East Flores Regency. This result is evidenced by the coefficient value of the Anticipatory Socialization variable of 0.289 with tcount> ttable (2.195> 1.672) and a significant level of 0.033 <0.05. (3) Locus of Control has a significant effect on Whistleblowing Intention in the Regional Government SKPD of East Flores Regency. These results are evidenced by the value of the coefficient of the Locus of Control variable of 0.236 with tcount> ttable (2.105> 1.672) and a significant level of 0.040 <0.05.
ANALISIS PENGAKUAN PENDAPATAN DAN BEBAN PADA CV. PUTRA TUNGGAL MANDIRI KABUPATEN NGADA BERDASARKAN PSAK NO.34
Authors: Ari Yustina Elu , Djou Laurentius D Gadi , Reo Hermanus
Published: March 2024

The purpose of this study is (1) To determine the recognition of income and expenses in the CV. Putra Tunggal Mandiri. (2) To determine the recognition of income and expenses carried out on the CV. Putra Tunggal Mandiri according to PSAK 34. The data analysis technique used is a descriptive qualitative analysis method of data collected compiled, grouped, and analyzed so that it can provide a true picture of the recognition of income and expenses and see the comparison of recording financial statements conducted by CV. Putra Tunggal Mandiri with PSAK No. 34 The results of this study indicate that (1) CV. Putra Tunggal Mandiri in running a project that is more than one accounting period (long-term construction contract), the company applies the percentage of completion method in recognizing opinions and expenses. (2) The company has not applied it as a basis for the recognition of revenues and expenses, as evidenced in 2018 the company recognizes that revenue is too small. This happens because the company only recognizes revenue worth the project down payment, which is 30% of the total contract value, which is 30% xRp. 199,228,000 = Rp. 59,768,400, according to PSAK No. 34 works were completed in 2018 at 82.3% of the contract value of 82.3% x Rp. 199,228,000 = Rp. 163,964,644 which consists of raw material costs, labor costs and overhead costs. Additional contract costs to Rp. 163,925,000 due to the lack of companies to record the depreciation expense of equipment that is included in the overhead, the burden and revenue recognized too small.
PENGARUH PENERIMAAN PAJAK HIBURAN DAN INFLASI TERHADAP PENDAPATAN ASLI DAERAH
Authors: Deno Agustina , Djou Laurentius D Gadi , Ismail Nuraini
Published: March 2024

The purpose of this study is to determine (1) To determine the effect of entertainment tax revenue on Regional Original Revenues. (2) To find out inflation affects the Regional Original Revenue. Analysis of the data used is multiple linear regression analysis. To facilitate analysis, the Statistical Package for the Social Sciens (SPSS) program for windows is used. The results of this study indicate that the results of the t test of entertainment tax variables obtained tcount> ttable where 4.801> 2.353 and the significance value obtained was 0.041 <0.05. Thus it means that partially the entertainment tax revenue variable has a significant effect on the PAD variable in the Ende Regency Revenue Agency. The t-test results of the inflation variable obtained value of t> t table where 16.026> 2.353 and the significance value obtained was 0.004 <0.05. Thus it means that partially the inflation variable has a significant effect on the PAD variable in the Ende Regency Regional Revenue Agency.
PENGARUH PEMBERIAN KREDIT GADAI KCA TERHADAP PENDAPATAN SEWA MODAL DI PT PEGADAIAN CABANG WOLOWONA KABUPATEN ENDE
Authors: Fedo Ermelinda , Djou Laurentius D Gadi , Kapa Sesilianus
Published: March 2024

The problems that occur are what is the level of KCA pawning credit, how is the level of capital lease income and how much influence does KCA pawning credit give to capital lease income at PT Pegadaian, Wolowona branch. This study aims to determine the level of KCA pawning credit at PT Pegadaian, Wolowona branch, the level of capital rental income at PT Pegadaian, Wolowona branch, and the effect of KCA pawning credit on rental income at PT Pegadaian, Wolowona branch. The method in this study uses simple linear regression analysis, t test, and the coefficient of reduction to determine the effect of KCA pawning credit on capital rental income at PT Pegadaian, Wolowona branch, Ende district. The data sources are primary data and secondary data. Data collection techniques in this study were observation, interviews, and documentation. Based on the test results using simple linear analysis, t test, and determinant coefficient, it shows that the provision of mortgage loans has a significant effect on capital rental income at PT Pegadaian, Wolowona branch, Ende district.
PENGARUH PARTISIPASI ANGGARAN, AKUNTANSI PERTANGGUNGJAWABAN DAN MOTIVASI KERJA TERHADAP KINERJA MANAJERIAL
Authors: Resi Hasnawati A , Thalib Sabra B Wahab , Soleiman Iriany Dewi
Published: March 2024

The purpose of this study was to determine the effect of budgetary participation, responsibility accounting and work motivation on managerial performance in the Ende Regency SKPD. The data collection in this study used a questionnaire survey. The questionnaire was distributed to the managers and officials of the Ende Regency Regional Work Unit involved in preparing the budget. The questionnaire distributed was 51 and again filled out completely and can be processed. The data collected is processed using the SPSS program. The statistical method used to test hypotheses is multiple linear regression analysis. The results showed that budgetary participation, accountability accounting and work motivation had a positive effect on managerial performance. Evidenced by the budget participation regression coefficient of 0.812 with a value of t count 2.069> 2.012 and a significance level of 0.044 <0.05, responsibility accounting for 0.295 with a value of t count 2.152> 2.012 and a significance level of 0.037 <0.05. While the work motivation of 0.620 with a t value of 2.493> 2.012 and the level of significance) 0.016 <00.5.
FAKTOR-FAKTOR YANG MEMPENGARUHI AUDITOR SWITCHING SECARA VOLUNTARY PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR PAD BURSA EFEK INDONESIA
Authors: Wangge Maria Fransiska H , Banda Falentina L , Thalib Sabra B Wahab
Published: March 2024

This study aims to determine the effect of management change, audit opinion, client size and financial distress on voluntary auditor switching at manufacturing companies listed on the Indonesia Stock Exchange for the period 2010-2014. The population in this study are all manufacturing companies listed on the Indonesia Stock Exchange. The number of manufacturing companies that were sampled using the purposive sampling method was 64 companies for 5 years of observation. Hypothesis testing in this study uses logistic regression analysis. Based on the results of the logistic regression test, the results of this study indicate that the independent variable management change, audit opinion, client size and financial distress have a negative effect on the dependent variable auditor switching voluntarily.
Efektivitas Pemungutan Pajak Hotel dan Kontribusinya Terhadap Pendapatan Asli Daerah Kabupaten Ngada
Authors: Lengu Maria Goreti , Reo Hermanus , Marselina Apriana
Published: March 2024

This study aims to determine the effectiveness of hotel tax revenues and hotel tax contributions to local revenue. This type of descriptive qualitative research.The results showed that the effectiveness of the hotel tax on the UPT Revenue, Financial Management and Regional Assets of Ngada Regency from 2014-2018 fluctuated with quite effective and effective categories. This can be seen in the level of effectiveness in 2014 of 85.27% with a fairly effective category. Meanwhile, in 2015 the effectiveness of hotel tax decreased by 80.00% with quite effective category. In 2016 the level of effectiveness increased to 85.41% in the quite effective category. In 2017 the effectiveness level also increased to 99.01% in the effective category and in 2018 the effectiveness level decreased to 93.43% in the effective category. The hotel tax contribution to the UPT of Regional Original Revenue, financial management and Regional Assets of Ngada Regency from 2014 to 2018 was still below 10% or very less contributed according to the contribution criteria table.
Analisis Faktor-Faktor Yang Mempengaruhi Pelaporan Keuangan Melalui Internet (Internet Financial Reporting) Dalam Website Perusahaan
Authors: Thamrin Minarthi Mayasari , Djou Laurentius D Gadi , Sayang Sabulon
Published: March 2024

This study aims to analyze the factors that affect financial reporting via the internet, which consists of company size, liquidity, leverage, and listing age. The type of data used is secondary data. There are 30 companies included in the sample criteria. This study uses a causal design which is useful for analyzing the relationship between one variable and another. The research technique used was sampling based on criteria. The data analysis method used is a quantitative approach consisting of classic assumption tests, fit tests, and hypothesis testing. The results showed that company size, liquidity, leverage, and listing age had a simultaneous effect on financial reporting via the internet. Partially, only the liquidity structure variable has a significant effect on financial reporting via the internet (IFR).
Evaluasi Penerapan Standar Akuntansi Pemerintah Berbasis Akrual Dalam Penyajian Laporan Keuangan DIPA DITJEN BIMAS KRISTEN Pada Kantor Kementrian Agama Kabupaten Ende
Authors: Lomi Yohana Audivista , Londa Yulita , Thalib Sabra B
Published: March 2024

The purpose of this study was conducted to determine the application of accrual-based government accounting standards in the presentation of financial reports at the Ministry of Religion Office of Ende Regency, especially in DIPA DITJEN BIMAS KRISTEN. The method in this research uses descriptive qualitative research, to determine the application of accrual-based government accounting in the Ministry of Religion Office of Ende Regency, especially in DIPA DITJEN Bimas Kristen. Data sources are primary data and secondary data. Data collection techniques in this study were observation, interviews, and documentation. From the results of the research conducted, in the DIPA DITJEN Bimas Kristen Office of the Ministry of Religion, Ende Regency, it is known that accrual-based government accounting standards have been understood in theory but to implement them in the field is still very complex because it requires Human Resources who really understand how SAP works itself.
ANALISIS SISTEM DAN PROSEDUR PEMBERIAN KREDIT DENGAN JAMINAN BPKB MOTOR PADA PT. NUSANTARA SURYA SAKTI CABANG ENDE
Authors: Haba Cindy S D , Marselina Apriana , Kapa Sesilianus
Published: March 2024

PT. The Nusantara Surya Sakti branch, Ende, is engaged in two business fields, namely trading, and services. which includes Nusa Surya Cipta (NSC) which is engaged in financing and cash guaranteed by BPKB Motor and Nusantara Surya Sakti (NSS) which serves the purchase of motorbikes and motorbikes. In the field of cash financing with BPKB Motor (Honda, Yamaha, or Kawazaki) guarantees. The purpose of this study was to analyze the system and procedures for granting credit with a motorcycle BPKB guarantee at PT Nusantara Sakti Branch Ende in accordance with the Standard Operating Procedure (SOP). The method used by the author in this research is descriptive qualitative, which is an article that describes the actual situation regarding the System and Procedure of Credit Provision with the BPKB Guarantee Agency. Nusantara Surya Sakti Ende Branch. The results of this study are systems and procedures for granting credit with a motorcycle BPKB guarantee at PT. Nusantara Surya Sakti Branch Ende which researchers found is part of the procedure for granting credit with collateral. BPKB has complied with Standard Operating Procedures (SOP), but credit is still lacking, even though there is still a shortage of credit. The system used often experiences network errors/interferences, human errors are caused by employees who experience fatigue and lack of concentration. The analysis has applied 5C (Character, Capacity, Capital, Collateral, Condition) especially Capacity (ability) and Condition (economic condition)
PERSEPSI MAHASISWA AKUNTANSI MENGENAI ETIKA PENYUSUNAN LAPORAN KEUANGAN
Authors: Nio Elvisius T , Banda Falentina L , Ismail Nuraini
Published: March 2024

The purpose of this study was to determine the perception of accounting students regarding the ethics of preparing financial statements. The population in this study were all students of the Accounting Study Program. Based on the purposive sampling method, this study used a sample of 86 respondents and the sample consisted of 22 upper-level students and 64 lower-level students. The variable in this study is the Ethics of Financial Statement Preparation. The method used is descriptive quantitative. This study uses primary data, namely questionnaires. Data were analyzed using independent sample t-Test analysis which was processed through IBM SPSS Statistics ver 25. The results of this study indicate that: There are differences in perceptions regarding the ethics of preparing financial statements for upper-level students and lower-level students as seen in earnings management, misstatements, disclosure of information, cost benefits, and responsibility for preparing financial statements
PENGARUH TINGKAT PENDIDIKAN, KUALITAS PELATIHAN, PENGALAMAN KERJA APARATUR DESA DAN FASILITAS KANTOR TERHADAP PEMAHAMAN LAPORAN KEUANGAN (Studi Empiris Pada Desa-Desa Sekecamatan Boawae Kabupaten Nagekeo)
Authors: Tato Nofriani , Sayang Sabulon , Kapa Sesilianus
Published: March 2024

The formulation of the problem in this study is: 1. Does the level of education affect the understanding of village financial reports in the Boawae sub-district, Nagekeo district?, 2. Does the quality of training affect the understanding of village financial reports in the Boawae sub-district, Nagekeo district?, 3. What is the work experience of village officials? effect on the understanding of village financial reports in Boawae sub-district, Nagekeo district?. 4. Do village office facilities affect the understanding of village financial reports in the Boawae sub-district, Nagekeo Regency?. This type of research used by the author is quantitative with a survey method. The sampling technique in this study used purposive sampling. With the number of respondents as many as 42 people. Based on test results. 1. The level of education influences the understanding of financial reports with tcount > ttable (2.767 > 2.026). 2. Training has an effect on understanding financial reports with tcount > ttable (2.652 > 2.026). 3. Work experience influences the understanding of financial reports with tcount > ttable (3.023 > 2.026). 4. Office facilities affect the understanding of financial reports with tcount > ttable (2.923 > 2.026).
ANALISIS PENERAPAN AKUNTANSI AKTIVITAS PENGEMBANGAN REAL ESTATE MENURUT PERNYATAAN STANDAR AKUNTANSI KEUANGAN NOMOR 44 PADA PT. DHANY KARYA PROPERTI DI NANGANESA KECAMATAN NDONA KABUPATEN ENDE
Authors: Ngaga Lusia Andriani , Djou Laurentius Dominicus Gadi , Banda Falentina Lucia
Published: March 2024

The purpose of this study is to analyze the application of accounting for real estate activities according to PSAK No. 44 at PT. Dhany Karya Property. This research uses the observation method, namely by making direct observations at PT. Dhany Karya Properti to obtain data and information related to the preparation of this thesis and library research, data collection is done by reading company documents, books and scientific papers or literature related to the issues to be discussed in writing this thesis. The data analysis technique used is a quantitative descriptive analysis technique. The results of this study indicate that the notes to the financial statements of PT. Dhany Karya Properti in recognition of revenue accounting is still not in accordance with PSAK No.44. Revenue and expense acknowledgment in the reported financial statements is prepared using a cash basis where expenses and revenue do not meet in the same period. In addition, the balance sheet at PT. Dhany Karya Properti does not comply with generally accepted regulations by classifying estimated assets and liabilities according to current and non-current..

Kata kunci: Recognition, Revenue and Expenses
ANALISIS PERENCANAAN KEBUTUHAN BAHAN BAKU MEUBEL PADA CV. KARYA HARAPAN WATU CI’E DI KECAMATAN POCORANAKA TIMUR, KABUPATEN MANGGARAI TIMUR
Authors: Wuleng Filomena Wiwin Wai , Banda Falentina Lucia , Soleiman Iriany Dewi
Published: March 2024

The formulation of this research is how is the planning of furniture production at CV. Karya Harapan Watu Ci'e?. The goal to be achieved in this study is to analyze furniture production planning at CV. by Harapan Watu Ci'e?. This research uses a type of qualitative research. The location of this research is at CV. Karya Harapan Watu Ci'e, East Manggarai Regency. Data collection techniques are Observation, Interview, Documentation Study, and Literature Study. Based on the results of research on the company CV. Harapan Watu Ci'e's work can be said to be not good because of the problem of insufficient supply of raw materials, when customer demand is soaring. This has been proven by CV. Karya Harapan Watu Ci'e experienced fluctuations. In 2019-2021 it has decreased. In addition, the system applied to CV. Harapan Watu Ci'e's work is still familial and conventional, carried out by subjective judgment without being based on precise calculations. Requests made by management are also subjective and based on experience in previous periods. Therefore, the company must look again at the raw material inventory planning to be produced, so that when producing it, it does not experience shortages and excesses.
PENGARUH SKALA USAHA, UMUR USAHA, BUDAYA ORGANISASI DAN PELATIHAN PENYUSUNAN LAPORAN KEUANGAN TERHADAP IMPLEMENTASI STANDAR AKUNTANSI KEUANGAN ENTITAS TANPA AKUNTABITAS PUBLIK (SAK ETAP)
Authors: Titu Yovita , Soleiman Iriany Dewi , Londa Yulita
Published: March 2024

The purpose of this study was to determine the effect of Business Scale, Age of Business, Organizational Culture and Financial Reporting Training on the Implementation of Financial Accounting Standards for Entities Without Public Accountability (Sak Etap) (Empirical Study on Cooperatives in Ende Regency). Based on the purposive technique, this study used a sample of 36 respondents. The type of research used is quantitative. This study uses primary data, namely questionnaires. Data were analyzed using multiple linear regression analysis which processing through IBM SPSS Statistics ver 25. The results of this study indicate that: (1) Business Scale has an effect on the implementation of SAK ETAP. This is evidenced by the regression coefficient value of the Business Scale variable of 0.449 with tcount > ttable (2.205 > 2.040) and a significant level of 0.035 <0.05. (2) Age of Business affects the Implementation of SAK ETAP. This is evidenced by the regression coefficient value of the Age of Business variable of 0.885 with tcount > ttable (3.076 > 2.040) and a significant level of 0.004 <0.05. (3) Organizational Culture influences the implementation of SAK ETAP. This is evidenced by the regression coefficient value of the Organizational Culture variable of 0.765 with tcount > ttable (4.690>2.040) and a significant level of 0.000<0.05. (4) Financial Report Preparation Training has an effect on the Implementation of SAK ETAP. This is evidenced by the regression coefficient value of the Financial Statement Preparation Training variable of 0.560 with tcount > ttable (5.809>2.040) and a significant level of 0.000 <0.05. Simultaneously, the variable of SAK ETAP implementation is influenced by the variables of Business Scale, Age of Business, Organizational Culture, and Training on Financial Reporting by 59.8%. While the remaining 40.2% is explained by other variables outside the model.
PENGARUH JUMLAH TANGGUNGAN, PENDAPATAN DAN BESAR PINJAMAN TERHADAP TINGKAT KELANCARAN PENGEMBALIAN KREDIT USAHA RAKYAT (KUR) MIKRO PADA BRI CABANG LARANTUKA
Authors: Koten Veronika Loeng , Sayang Sabulon
Published: March 2024

This study aims (1) to determine the effect of the number of dependents on the smooth rate of return of Micro People's Business Credit (KUR) at BRI Larantuka Branch. (2) to determine the effect of operating income on the smooth rate of return of Micro People's Business Credit (KUR) at BRI Larantuka Branch. (3) to determine the influence of the size of the loan on the smooth rate of return of Micro People's Business Credit (KUR) at BRI Larantuka Branch. This research is a quantitative research which is a type of research whose specifications are systematic, planned and clearly structured from the beginning to the research design. Data were collected by observation, interviews, questionnaires and literature study using multiple linear regression analysis techniques. The results of this study indicate that (1) The number of dependents has a significant effect on the level of smoothness of Micro People's Business Credit (KUR) repayments at BRI Larantuka Branch. This can be seen from the tcount > ttable (3.204 < 1.70562) with a significance level (0.004 < 0.05). (2) Income has a significant effect on the smooth rate of return of Micro People's Business Credit (KUR) at BRI Larantuka Branch. This can be seen from the tcount > ttable (2.830 < 1.70562) with a significance level (0.009 < 0.05). (3) The size of the loan has a significant effect on the level of smoothness of Micro People's Business Credit (KUR) repayments at BRI Larantuka Branch. This can be seen from the tcount > ttable (4.394 < 1.70562) with a significance level (0.000 < 0.05).
PROSEDUR PENERIMAAN KAS PADA Mr. LAUNDRY DI KABUPATEN ENDE
Authors: Roja Edeltrudis , Djou Laurentius Dominicus Gadi
Published: March 2024

The formulation of the problem in this study is how is the procedure for cash receipts at Mr. Laundry in Ende Regency. The purpose of this study was to determine the procedure for cash receipts at Mr. Laundry in Ende Regency. The type of research used is descriptive qualitative. Based on the results of observations and interviews, as well as the analysis that has been described, as well as explanations in previous chapters, the authors draw the following conclusions: 1. The accounting system for cash receipts for Laundry services at Mr. Laundry is quite good. This can be seen from the existence of customer acceptance procedures starting from registration until the customer receives the goods from the laundry service. 2. The system and procedures for cash receipts for laundry services at Mr. Laundry are in accordance with the existing system. Clear separation of functions between the Receiving function, the cash receipt function carried out by the cashier and storage and recording and reporting functions carried out by the treasurer. 3. Accounting records have ensured that all transactions that occur are properly recorded and supported by supporting documents that have been authorized by the competent authorities. 4. The laundry service cash receipt system still has several weaknesses, namely in the registration section which still needs to improve service to customers from computerization, but it is necessary to make Data Flow Diagrams or Flowcharts in order to make it easier for users of accounting information.
PENGARUH PENGALAMAN, IDEALISME, DAN KOMITMEN PROFESIONAL TERHADAP SENSITIVITAS ETIKA AUDITOR
Authors: Goo Theresia Yunita Wea , Banda Falentina Lucia
Published: March 2024

The  purpose of this study was to find out whether the auditor's experience, auditor idealism and auditor's professional commitment have a positive effect on the sensitivity of auditor ethics in the Inspectorate of Nagekeo Regency and Ende Regency. The population in this study were all employees at the Inspectorate Office of Nagekeo Regency, totaling 52 people and 45 people at the Inspectorate Office of Ende Regency. So that a total of 97 people. The sampling technique used purposive sampling method, namely employees who have functional duties, namely auditors at the Inspectorate of the Nagekeo Regency, totaling 17 people and 17 people at the Inspectorate of  Ende Regency. So that the total respondent is 34 people. This type of research uses a quantitative approach. This study uses primary data, namely a questionnaire. Data were analyzed using multiple linear regression analysis which was processed through IMB SPSS Statistics ver 25. The results of this study indicate that: (1). Experience has a positive and significant effect on Ethical Sensitivity, this is evidenced by the test results which show the coefficient value of the auditor's experience variable is 0.639 with  > (3.269>1.69726) and a significant level of 0.003 <0.05. (2). Idealism has a positive effect on Ethical Sensitivity, this is evidenced by the test results which show the coefficient value of the auditor's idealism variable of 0.307 with  >  (2.053 > 1.69726) and a significant level of 0.049 <0.05. (3). Professional commitment has a positive effect on the auditor's ethical sensitivity, this is evidenced by the test results showing the coefficient value of the professional commitment variable is 0.426 with  >  (2.745 > 169726) and a significant level of 0.010 <0.05. Simultaneously the variables of experience, idealism and professional commitment to the auditor's ethical sensitivity are 38.6% while the remaining 61.4% is influenced by other variables not included in the study.
PENGARUH TINGKAT PENDIDIKAN, PENGALAMAN KERJA, PELATIHAN DAN PENGGUNAAN TEKNOLOGI INFORMASI TERHADAP KUALITAS LAPORAN KEUANGAN
Authors: Deze Beteranda Maria Yasinta , Sayang Sabulon , Kapa Sesilianus
Published: March 2024

The purpose of this study was to determine the effect of education level, work experience, training and use of information technology on the financial reports of BUMDes in Bajawa District, Ngada Regency. The population in this study were BUMDes administrators in Bajawa District, totaling 10 villages in one village consisting of 3 BUMDes administrators, so the total population is 30 people. The sampling technique in this study was carried out using saturated sampling technique or total sampling, which is a sampling technique where the number of samples is equal to the population. 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) The level of education affects the quality of financial reports. This is evidenced by the coefficient value of the education level variable of 0.248 with tcount> ttable (2.533 > 2.059) and a significant level of 0.018 <0.05. (2) Work experience affects the quality of financial reports. This is evidenced by the coefficient value of the work experience variable of 0.256 with tcount> ttable (2.425 > 2.059) and a significant level of 0.023 <0.05. (3) Training affects the quality of financial reports. This is evidenced by the coefficient value of the training variable of 0.273 with tcount > ttable (2.294 > 2.059) and a significant level of 0.030 <0.05. (4) The use of information technology affects the quality of financial reports. This is evidenced by the variable coefficient value of the use of information technology of 0.325 with tcount> ttable (2.691 > 2.059) and a significant level of 0.013 <0.05. Simultaneously each variable of education level, work experience, training, and use of information technology has an effect on financial reports, namely the use of information technology has an effect on financial reports, namely 48.8% and the remaining 51.2% is influenced by other variables not included in the study.
ANALISIS EFEKTIVITAS PENERIMAAN RETRIBUSI PENGUJIAN KENDARAAN BERMOTOR PADA DINAS PERHUBUNGAN KABUPATEN ENDE
Authors: Gena Sofia , Londa Yulita , Thalib Sabra B Wahab
Published: March 2024

The aims of this study are, (1) to determine the effectiveness of receiving motorized vehicle testing fees (2) to determine the factors that influence the effectiveness of receiving motorized vehicle testing fees. The type of research used in this research is descriptive. Data obtained by means of observation, interviews, documentation. The data analysis technique used is quantitative descriptive, namely calculating the level of effectiveness of acceptance of motorized vehicle testing fees in Ende Regency from 2019-2021. The results of this study show that the effectiveness of receiving motor vehicle testing fees in Ende Regency in 2019 was 77.33%; in 2020 at 26.13%; and in 2021 it will be 4.28. Thus the effectiveness of receiving motor vehicle testing fees in Ende Regency, during 2019-2021 is not effective because the effectiveness rate is less than 100%. This shows that the performance of the Regional Government of Ende Regency, especially the Department of Transportation during 2019-2021, was not good in carrying out their duties, while the factors that affect the effectiveness of receiving motorized vehicle testing fees are, (10) lack of socialization of government officials from the Department of Transportation to the public about the importance of vehicle testing motorized vehicles; (2) weaknesses in supervision from government officials in ordering vehicles; (3) human resources in terms of expert testing staff; (4) lack of supporting facilities; (5) lack of public awareness and knowledge; (5) the existence of a covid-19 outbreak 19 which requires people not to gather.
PENGARUH PARTISIPASI MASYARAKAT, KOMPETENSI SUMBER DAYA MANUSIA DAN PENGAWASAN TERHADAP AKUNTABILITAS PENGELOLAAN DANA DESA
Authors: Watu Dionisia , Londa Yulita , Sayang Sabulon
Published: March 2024

The aims of this research are 1. To find out the effect of community participation on the accountability of managing village funds in Golewa District, Ngada Regency. 2. To determine the effect of human resource competence on the accountability of managing village funds in Golewa District, Ngada Regency. 3. To find out the effect of supervision on the accountability of managing village funds in Golewa District, Ngada Regency. This type of research uses causality research, the research was conducted in villages throughout Golewa District, Ngada Regency, the research data obtained will be analyzed with the help of the SPSS (Statistical Package for the Social Sciences) software application. Based on the results of the study, data was obtained that: The results of testing the community participation variable showed a regression coefficient value of 0.304. The tcount value of the community participation variable > ttable (2.047 > 2.02439) and a significant level of 0.048 <0.05. The results of testing the human resource competency variable show a regression coefficient value of 0.277. The tcount value of the human resource competence variable > ttable (2.184> 2.02439) and a significant level of 0.035 <0.05. The results of testing the community participation variable showed a regression coefficient value of 0.743. The tcount value of the community participation variable > ttable (3.262> 2.02439) and a significant level of 0.002 <0.05.
PENGARUH RETRIBUSI PASAR DAN RETRIBUSI SAMPAH TERHADAP PENDAPATAN ASLI DAERAH KABUPATEN ENDE
Authors: Mogi Helena , Ismail Nuraini , Marselina Apriana
Published: March 2024

This study aims (1) to determine the effect of Garbage Retribution on Ende Regency Original Income. (2) to determine the effect of market levies on Ende regency local revenue. This research is a quantitative descriptive research. Data were collected by observation, interviews, documentation and literature study using multiple linear regression analysis techniques. The results of this study indicate that (1) market fees do not have a significant effect on local revenue at the Regional Revenue Agency of Ende Regency. The results of this study are different from previous research conducted by Hermawan (2021). (2) Garbage fees have no significant effect on local revenue at the Regional Revenue Agency of Ende Regency, this is evidenced by the results of tcount > ttable (2.478 <2.13185) with a significance level (0.244 > 0.05). The results of this study are different from previous research conducted by Hermawan (2021).
PENGARUH KREDIT BERMASALAH, SIMPANAN ANGGOTA DAN JUMLAH ANGGOTA TERHADAP SISA HASIL USAHA (SHU) PADA KOPERASI SIMPAN PINJAM SINAR HARAPAN JEREBUU
Authors: Ririn Maria Oktavia Klaudia , Banda Falentina Lucia , Londa Yulita
Published: March 2024

The purpose of this study is to determine the effect of non-performing loans, member savings and the number of members on the remaining operating results (SHU) in the Sinar Harapan Jerebuu Savings and Loans Cooperative. This type of research used is quantitative research. The data used is secondary data which is the financial report data of Savings and Loan Cooperatives

The results showed that: 1) The number of non-performing loans has a negative effect on the amount of Remaining Business Results (SHU) in the Sinar Harapan Jerebuu Cooperative. This is evidenced by the value of  tcount > ttable  (-2.356 > 2.00324) and a significant level of 0.006 <0.05. This means that as  the increasing number of non-performing loans, the total remaining business results (SHU) at the Sinar Harapan Jerebuu Savings and Loans Cooperative will increasingly experience an decrease in profits for the company in accordance with the reduced number of bad loans. 2) Total Member Savings has a positive effect on Total Remaining Results of Operations (SHU) at the Sinar Harapan Jerebuu Savings and Loans Cooperative. This is evidenced by the value of tcount > ttable (2.943 > 2.00324) and a significant level of 0.001 <0.05. This means that the number of members' savings increases, so the amount of remaining business results (SHU) at the Sinar Harapan Jerebuu Savings and Loans Cooperative is getting better and increasing or getting bigger. 3) The number of members has a positive effect on the amount of remaining business results (SHU) at the Sinar Harapan Jerebuu Savings and Loans Cooperative. This is evidenced by the value of tcount > ttable (2.389 > 2.00324) and a significant level of 0.020 <0.05. This means that the increase in the number of members means that the amount of remaining business results (SHU) received by the Sinar Harapan Jerebuu Savings and Loans Cooperative also increases in accordance with the increase in the number of members.
PENGARUH KOMPENTENSI APARATUR PEMERINTAH DESA, PARTISIPASI PENGGUNAAN, USABILITY SISTEM TERHADAP EFEKTIFITAS PENERAPAN SISTEM KEUANGAN DESA (SISKEUDES) PADA DESA-DESA SE KECAMATAN MAUROLE
Authors: Rega Yohanes Don Bosko , Thalib Sabra B Wahab , Sayang Sabulon
Published: March 2024

This research aims to determine the influence of village government apparatus competency, usage participation, system usability on the effectiveness of implementing the village financial system (Siskeudes) in villages throughout Maurole District. This research is a type of quantitative research. The sampling technique used purposive sampling, totaling 30 respondents. The data analysis techniques used are Descriptive Statistics, Data Quality Test, Classical Assumption Test, Multiple Regression Analysis, and Hypothesis Testing. The results of this research show that: (1) Village Government Apparatus Competence has a significant positive effect on the Effectiveness of Implementing the Village Financial System (Siskeudes) in Villages in Maurole District, this is proven by the test results which show the regression coefficient value for the Village Government Apparatus Competence variable is equal to 0.452 with a calculated t value of 3.055 > 2,056 and a significance level of 0.005 <0.05. (2) User Participation has no effect on the Effectiveness of the Implementation of the Village Financial System (Siskeudes) in Villages in Maurole District, this is proven by the test results which show the regression coefficient value for the User Participation variable is 0.112 with a calculated t value of 0.598 < 2,056  and a significant level 0.555 > 0.05. (3) System Usability has a significant positive effect on the Effectiveness of the Implementation of the Village Financial System (Siskeudes) in Villages in Maurole District, this is proven by the test results which show the regression coefficient value of the Usability System variable of 0.446 with a calculated t value of 2.758 > 2,056  and the level significant 0.011<0.05. Based on the results of the determinant coefficient test (R2), it shows that the percentage contribution of the independent variable (Village Government Apparatus Competence, Usage Participation, System Usability) to the dependent variable (Effectiveness of Implementing the Village Financial System (Siskeudes) is 41.1% and the remaining is 58.9%. % influenced by variables outside the model that are not explained.