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All Journal EDUKATIF : JURNAL ILMU PENDIDIKAN Gema Wiralodra Journal of Management and Bussines (JOMB) Jurnal Ilmiah Wahana Pendidikan Gemilang: Jurnal Manajemen dan Akuntansi Populer: Jurnal Penelitian Mahasiswa Profit: Jurnal Manajemen, Bisnis dan Akuntansi Neo Journal of economy and social humanities Co-Creation : Jurnal Ilmiah Ekonomi Manajemen Akuntansi dan Bisnis Inisiatif: Jurnal Ekonomi, Akuntansi Dan Manajemen Student Scientific Creativity Journal Jurnal Manajemen Riset Inovasi Trending: Jurnal Manajemen dan Ekonomi Jurnal Ilmiah Dan Karya Mahasiswa Jurnal Accounting UNIPA Jurnal Akuntan Publik Jurnal Projemen UNIPA Nian Tana Sikka: Jurnal Ilmiah Mahasiswa
Niken Aurelia, Pipiet
Universitas Nusa Nipa
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Mathematics Social Sciences Other

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Journal : Gemilang: Jurnal Manajemen dan Akuntansi

 1 
Pengaruh Pemberian Kredit Terhadap Pendapatan Usah Kecil Dan Menengah Di Koperasi Simpan Pinjam Pintu Air Cabang Lekebai Oktavia Maria Sa; Henrikus Herdi; Pipiet Niken Aurelia
GEMILANG: Jurnal Manajemen dan Akuntansi Vol. 3 No. 4 (2023): Oktober : Jurnal Manajemen dan Akuntansi
Publisher : BADAN PENERBIT STIEPARI PRESS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56910/gemilang.v3i4.867

Abstract

This research was conducted with the aim of examining the effect of granting credit on the income of small and medium enterprises in the Lekebai branch of the Lekebai Savings and Loans Cooperative. In this study, the total population taken was 90 people and for sampling using the slovin formula, the number of samples taken was 45 people. The research method used is a quantitative method. Data collection techniques used are interviews, questionnaires, documentation. While the data analysis used is data quality test, normality test, simple linear regressive analysis, hypothesis testing (t test), coefficient of determination test, heteroscedasticity test, the analytical tool used is IBM SPSS statistic V.26. Based on the results of the study, it was obtained that the provision of credit to the income of small and medium enterprises through the t test with the value obtained from the value of t count <t table, then Ho is accepted and Ha is rejected and it can be concluded that granting credit has no effect on the income of small and medium enterprises.
Analisis Pengukuran Kinerja Koperasi Dengan Menggunakan Metode Analitycal Hierarchy Process Pada Koperasi San Dominggo Hokeng Paskalia Irvanti Ema Lewar; Wilhelmina Mitan; Pipiet Niken Aurelia
GEMILANG: Jurnal Manajemen dan Akuntansi Vol. 3 No. 4 (2023): Oktober : Jurnal Manajemen dan Akuntansi
Publisher : BADAN PENERBIT STIEPARI PRESS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56910/gemilang.v3i4.871

Abstract

This study aims to measure the performance of the San Dominggo Hokeng cooperative using the Analytical Hierarchy Process method which includes financial and non-financial dimensions. The type of research used in this research is descriptive quantitative research. Data collection techniques using observation techniques, interviews, documentation, and literature study. Sources of data from this study are primary data and secondary data. The data analysis technique in this study is to use the formula and analysis of the Analytical Hierarchy Process. The results of this study indicate that the performance of the San Dominggo Cooperative in the financial dimension has the highest weighted result with a value of 0.6226. Meanwhile, the non-financial dimension has a weight with a value of 0.3774. The results of this study indicate that the performance of the San Dominggo cooperative is in good condition. This happens because cooperatives have paid attention to and implemented indicators from financial and non-financial dimensions. Even so, there are several indicators that need to be considered because of decreased performance to maintain the performance of the San Dominggo cooperative in the future.
Analisis Penerapan Sistem Informasi Akuntansi Penjualan Kredit Pada Graha Insan Surya (GIS) Maumere Desiderata Bengan Hulun; Maria Nona Dince; Pipiet Niken Aurelia
GEMILANG: Jurnal Manajemen dan Akuntansi Vol. 3 No. 4 (2023): Oktober : Jurnal Manajemen dan Akuntansi
Publisher : BADAN PENERBIT STIEPARI PRESS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56910/gemilang.v3i4.879

Abstract

This study aims to analyze the application of accounting information systems to credit sales at Graha Insan Surya (GIS) Maumere. The analysis method used in this research is qualitative method. In this study the types of data used are primary data and secondary data. Data collection in the form of documentation, observation and interviews with related parties regarding the Accounting Information System for credit sales. The results of the research obtained from the credit sales accounting information system at Graha Insan Surya (GIS) Maumere are still not effective where there are still multiple functions, namely the retail supervisor is held concurrently by cashier 1, in documents there are only requirement sheets and notes but some documents are not used in credit sales but are in accordance with company needs such as Bill of Lading, Packing Slip, Warehouse Copy, Sales Order Follow-up Copy, Cross-index file copy, Costumer copies, Account Receivable Copy, Analysis Copy, and Sales person copy. For records, there are only sales journals that are recorded manually in the Microsoft Office Excel application, flowcharts that have not been made, and an internal control system that has not run smoothly.
Co-Authors Adriana Alesandra Da Cunha Agustina Albina Nona Wanti Antonius Philippus Kurniawan Antonius Philipus Kurniawan Clara Rosmyati Tia Desiderata Bengan Hulun Dian Indrayani Edellya, Martha Elisabet Luju Fransiskus De Romario Helibertha Sumiyati Henrikus Herdi Henrikus Herdi Jeinita Fransiska Jaro Konstantinus Pati Sanga Maria Alfrida Dolorosa Maria Ivonista Maria Nona Dince Maria Nona Dince Maria Octavia Gale Maria Paskalia Dua Vina Maria Santika Wahyuni Mongshi Mariani Sarah Colson Mbadhi Tani Marianus Noralarai Marianus Vicy Adastian Martha Edellya Novita Anggraini Oktavia Maria Sa Paskalia Irvanti Ema Lewar Paulus Libu Lamawitak Saktania Maria Dilliana Siktania Maria Diliana Siktania Maria Dilliana Siktania Maria Dilliana Teresia Avilla Yulfiana Relioni Thadeus Fransesco Quelmo Patty Theodora Heldayana Ine Weni Theressa Cesaria Redempta Evacristami Valentin Romualda Gaudiosa Bella Adur Vinsensius Ama Muda Wihelmina Mitan Wilhelmina Mitan Yoseph D. Purnama Rangga yustina Yustina