Articles
<![CDATA[Evaluasi Penerimaan Kas Terhadap Pendapatan Pada PT.Suryagita Nusaraya Cargo Cabang Maumere ]]>
<![CDATA[Emilianus Eo Kutu Goo]]>;
<![CDATA[Maria Nona Dince]]>;
<![CDATA[Walter Obon]]>;
<![CDATA[Magdalena Samosir]]>;
<![CDATA[Yoseph Darius Purnama Rangga]]>
<![CDATA[ COSTING : Journal of Economic, Business and Accounting Vol 4 No 1 (2020): COSTING : Journal of Economic, Business and Accounting ]]>
Publisher : <![CDATA[Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE) ]]>
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DOI: 10.31539/costing.v4i1.1370
<![CDATA[An accounting information system is a collection of various resources, both human and equipment, which are specially designed to assist processing to convert financial data and other data into information. This study aims to determine whether the accounting information system for cash receipts for package delivery revenue at PT.Suryagita Nusaraya is adequate. The analytical method used is descriptive qualitative method. Research data obtained from interviews, observation and documentation. The results showed that the functions, documents, accounting records, and cash receipts accounting information system procedures were still inadequate. The existing functions are based on theory, but in carrying out their functions there is no separation of duties. The documents used are incomplete because the company did not make a packing slip. Accounting records and cash receipt procedures have been implemented properly. The results also show that the main elements of internal control that support the cash receipt process have not been implemented properly. Keywords: Accounting Information Systems, Cash Receipts]]>
<![CDATA[Pengaruh Motivasi Berprestasi Dan Etos Kerja Terhadap Kinerja Karyawan Pada Hotel Pelita Maumere ]]>
<![CDATA[Martinus Ie]]>;
<![CDATA[Walter Obon]]>;
<![CDATA[Yustina Olivia Da Silva]]>
<![CDATA[ Jurnal CUAN Universitas Nusa Nipa Maumere Vol 1 No 2 (2023): Juni : Jurnal Kewirausahaan dan Manajemen Bisnis ]]>
Publisher : <![CDATA[Program Studi Kewirausahaan Universitas Nusa Nipa Indonesia ]]>
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DOI: 10.59603/cuan.v1i2.25
<![CDATA[This study aim sto: (1) finding out the description of employees’ performance, works kills, and work experience, (2) analyzing the effect of Work Skills and Work Experience on employees’ performance either partially or simulataneously. The population in thisstuy were employees of Search and Rescue Agency Office Of Maumere as many as 40 people. Due to limited population, research was conducted by cencus or saturated sampling. Data were collected through questionnaires and analyzed using descriptive and inferential statistics methods, namely multiple linear regression. Hyptohesis testing was done through the F test and t test. The result of the descriptive analysis shiwed that the performance variabkes of Employees, Work Skills and Work Experience were categorized as good. The result of the t-test statistic showed that the variables of Work Skills and Work Experience hads a positive and signigiciant eeffect on e’ployees’e performance as partially. The statistical result of the F test showed that simultaneously all independent variables had a significant effect on employees’ performance. The results of the analysis of determination showed that the two independent variables in this study were able to expla in the variation in the performance of the Maumere Search and Rescue Office employeesby 29.7%.]]>
<![CDATA[Pengaruh Lingkungan Kerja Fisik Dan Tim Kerja Terhadap Prestasi Kerja Karyawan Pada CV Agung Mandiri Motor ]]>
<![CDATA[Romana Agnesia Asti Langga]]>;
<![CDATA[Maria Silvana Mariabel Carcia]]>;
<![CDATA[Walter Obon]]>
<![CDATA[ Jurnal CUAN Universitas Nusa Nipa Maumere Vol 1 No 2 (2023): Juni : Jurnal Kewirausahaan dan Manajemen Bisnis ]]>
Publisher : <![CDATA[Program Studi Kewirausahaan Universitas Nusa Nipa Indonesia ]]>
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DOI: 10.59603/cuan.v1i2.29
<![CDATA[This study aimed to: (1) determine the description of the physical work environment and work team on work performance (2) analyze the physical work environment and work team on work performance both partially and simultaneously. The population in this study was 30 employee participants at Cv Agung Mandiri Motor Maumere. Since the population was limited, this research was conducted by census or saturated sampling. Data were collected through questionnaires and analyzed using descriptive and inferential statistical methods. namely multiple linear regression. Hypothesis testing was done through the F-test and 1- test. The results of descriptive analysis showed that the variables of Work Achievement, Physical Work Environment, and Work Team were categorized as good. The results of the t-test statistics showed that partially the Work Environment variable had a positive and insignificant effect on Work Performance while the Work Team had a positive and significant effect on Work Performance. The statistical results of the F test showed that simultaneously all independent variables had a significant effect on Work Performance. The results of the determination analysis indicated that the two independent variables in this study were able to explain the variation in the rise and fall of Work Performance by 50%.]]>
<![CDATA[Pengaruh Kemampuan Kerja Dan Motivasi Kerja Terhadap Kinerja Pegawai Pada Badan Pendapatan Daerah Kabupaten Sikka ]]>
<![CDATA[Marliana Ervani Weni]]>;
<![CDATA[Walter Obon]]>;
<![CDATA[Viktor Eko Transilvanus]]>
<![CDATA[ Jurnal CUAN Universitas Nusa Nipa Maumere Vol 1 No 1 (2023): Maret: Jurnal Kewirausahaan dan Manajemen Bisnis ]]>
Publisher : <![CDATA[Program Studi Kewirausahaan Universitas Nusa Nipa Indonesia ]]>
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DOI: 10.59603/cuan.v1i1.31
<![CDATA[This research is grounded on the issue of the achievement of performance that has not reached the specified target. This research aimed to (1) determine the description of employee performance, workability, and workmotivation; (2). analyse the work ability and motivation on employee performance at the Regional Revenue Agency of Sikka Regency both simultaneouslyor partial. The population in this research were employees who worked at the Regional Revenue Agency of Sikka Regency as many as 57 people. Due to limited population, this research was carried out by census or saturated sampling. Data were collected through questionnaires and analysed using descriptive methods and inferential statistics, namely multiple linear regression. Hypothesis testing done through the F test and t test. The results of the description analysis showed that the variables of employee performance, work ability, and work motivation were categorized as good. The results of the test statistics showed that the variables of work ability and work motivation had a positive and significant effect on employee performance partially. The results of the F tes statistics showed that the variables of work ability and work motivation had a significant effect on employee simultaneously. The determination analysis result reveald that the two independent variablesin this study were able to explain the fluctuation of the employee performance at Regional Revenue Agency of Sikka Regency by 38.7]]>
<![CDATA[Pengaruh Fasilitas Kerja Dan Komuniaksi Kerja Terhadap Kinerja Aparatur Desa Di Kecamatan Kewapante Kabupaten Sikka ]]>
<![CDATA[Maria Intan Pratiwi]]>;
<![CDATA[Walter Obon]]>;
<![CDATA[Viktor Eko Transilvanus]]>
<![CDATA[ Jurnal CUAN Universitas Nusa Nipa Maumere Vol 1 No 3 (2023): September : Jurnal Kewirausahaan dan Manajemen Bisnis ]]>
Publisher : <![CDATA[Program Studi Kewirausahaan Universitas Nusa Nipa Indonesia ]]>
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DOI: 10.59603/cuan.v1i3.37
<![CDATA[This research aimed to: (1) find out the description of administrations’ Performance, Work Facilities, and Work Communication on Village Administrations in the Kewapante sub-district (2) analyze the influence of Work Facilities and Work Communication on the Village Administrations’ Performance in the Kewapante sub-district, both partially and simultaneously. The population in this research was 32 people. This research was conducted through questionnaires and analyzed using descriptive methods and inferential statistics, namely multiple linear regression. The descriptive analysis showed that the performance variables of administrations and work facilities were categorized as good enough while communication was categorized as not good. The t-test statistics showwed that partially the work facilities variable had a positive and significant effect on the official administrations’ performance. The results of the t-test statictic showed that partially the work communication variable had a signoficant and positive effect on the administration’s performance. The results of the f-test statistics showed that simultaneously the variables of work facilities amd work vommunication had a significant influence on the administrations’ performance. The results of the analysis of determination were able to explain the fluctuation of village administrations, performance in the Kewapante Sub-district by 47%.]]>
<![CDATA[Pengaruh Profesionalisme Dan Komitmen Organisasi Terhadap Kinerja Pegawai Pada Kantor Inspektorat Kabupaten Sikka ]]>
<![CDATA[Punga Ermita Lorensa]]>;
<![CDATA[Walter Obon]]>;
<![CDATA[Viktor Eko Transilvanus]]>
<![CDATA[ Jurnal Manajemen dan Ekonomi Kreatif Vol. 1 No. 4 (2023): Oktober : Jurnal Manajemen dan Ekonomi Kreatif ]]>
Publisher : <![CDATA[Universitas Kristen Indonesia Toraja ]]>
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DOI: 10.59024/jumek.v1i4.232
<![CDATA[This research aimed to (1) determine the description of employee performance, professionalism and organizational commitment; and (2) analyze the effect of professionalism and organizational commitment on employee performance bith partially and simultaneously. The populations in this research were employees at the Inspectorate Office of Sikka Regency as many as 43 people. This research was conducted by census or saturated sampling due to limited population. Data were collected through questionnaires and analyzed through descriptive and inferential statistical methods, namely multiple linear regression. Hypothesis testing was done through the F-test and t-test. The results of descriptive analysis showed that the variables of employee performance, professionalism, and organizational commitment were categorizedas good. The results of the test statistic showed that partially the variables of professionalism and organizational commitment had a positive and significant effect on employee performance. The results of the T-test statistic showed that simultaneously, the professionalism and organizational commitment variables had a significant effect employee performance. The results of the determination analysis indicated that the two independent variables in this research could explain the fluctuation of employee performance at the Inspectorate Office of Sikka Regency by 25,1%]]>
<![CDATA[Pengaruh Etos Kerja Dan Kemampuan Sumber Daya Manusia Terhadap Kinerja Pegawai Dinas Kependudukan Dan Pencatatan Sipil Kabupaten Sikka ]]>
<![CDATA[Yuliana Ngole]]>;
<![CDATA[Walter Obon]]>;
<![CDATA[Yustina Olivia Da Silva]]>
<![CDATA[ Jurnal Manajemen dan Ekonomi Kreatif Vol. 1 No. 4 (2023): Oktober : Jurnal Manajemen dan Ekonomi Kreatif ]]>
Publisher : <![CDATA[Universitas Kristen Indonesia Toraja ]]>
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DOI: 10.59024/jumek.v1i4.233
<![CDATA[This research aimed to (1) determine the description of employee performance, work ethic and capabilities of Human Resources at the Civil Registry and Population Office of Sikka Regency, and (2) determine the influence of work ethic and Human Resources capabilities on employee performance both partially and simultaneously. The population in this research were 55 employees who worked at the Civil Registry and Population Office of Sikka Regency. The sample used the saturated sample technique. Data was collected through census or saturated sampling. Data were collected through questionnaires and analyzed using a descriptive method, namely multiple linear regression. Hypothesis testing through the F test and t-test. The findings of the descriptive analysis revealed that the variables of employee performance, work ethic, and Human Resources capabilities were quite good. The results of the t-test showed that the work ethic variable had no significant influence and the ability of Human Resources had a significant value on employee performance. The results of the F test showed that the variables of work ethic and Human Resources capabilities simultaneously had a significant influence on employee performance. The coefficient of determination was 0.477 which indicated the contribution of the work ethic and Human Resources variables on employee performance of the Civil Registry and Population Office of Sikka Regency was 22.7%]]>
<![CDATA[Analisis Laporan Arus Kas Untuk Menilai Kinerja Keuangan Pada Koperasi (Studi Pada Koperasi Yang Terdaftar Pada Pusat Koperasi Kredit Swadaya Utama Maumere Periode 2014-2019) ]]>
<![CDATA[Maria Yustina Inosensia]]>;
<![CDATA[Yosefina Andia Dekrita]]>;
<![CDATA[Walter Obon]]>
<![CDATA[ Jurnal Projemen UNIPA Vol. 10 No. 2 (2023): Mei: Jurnal Projemen UNIPA ]]>
Publisher : <![CDATA[Universitas Nusa Nipa Maumere ]]>
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DOI: 10.59603/projemen.v10i2.26
<![CDATA[Latar belakang penelitian ini adalah kurangnya pembuatan laporan arus kas pada koperasi maka peneliti memilih untuk meneliti laporan arus kas pada kelima koperasi yang terdaftar di Pusat Koperasi Kredit Swadaya Utama Maumere untuk menganalisa rasio arus kas pada koperasi – koperasi tersebut, agar bisa diketahui koperasi tersebut memiliki kinerja baik atau tidak. Tujuan penelitian ini untuk mengetahui kinerja keuangan dari koperasi yang terdaftar di Pusat Koperasi Kredit Swadaya Utama Maumere berdasarkan analisis laporan arus kas pada tahun 2014 sampai dengan tahun 2019 dan untuk mengetahui koperasi mana yang mempunyai kinerja keuangan terbaik berdasarkan analisis laporan arus kas pada tahun 2014 sampai dengan tahun 2019. Populasi dalam penelitian ini adalah 35 koperasi yang terdaftar pada Pusat Koperasi Kredit Swadaya Utama Maumere, dan sampelnya adalah lima koperasi dengan kriteria anggota aktif terbanyak. Dengan menggunakan lima alat analisis rasio arus kas. Data diperoleh dari data sekunder dan dianalisis menggunakan analisis deskriptif kuantitatif. Hasil analisis data dengan menggunakan lima rasio arus kas menunjukan bahwa rata – rata nilai rasio memiliki nilai yang baik karena nilai rasio berada di atas angka 1, namun ada dua rasio arus kas yang nilai rasionya tidak baik karena rata – rata nilai rasionya berada di bawah angka 1. Dari kelima koperasi yang diteliti koperasi yang rata – rata mempunyai nilai rasio yang baik adalah KSP Kopdit Mitan Gita karena nilai rasio berada di atas angka 1 artinya arus kas operasi pada koperasi tersebut sangat tinggi sehingga bisa membiayai semua kewajiban lancar, bunga dan pajak, pengeluaran modal, hutang, dan laba bersih..]]>
<![CDATA[Analisis Kinerja Organisasi Dengan Menggunakan Pendekatan Balanced Scorecard Pada Kantor Desa Wolomotong Kecamatan Doreng Kabupaten Sikka ]]>
<![CDATA[Natalia Melantika]]>;
<![CDATA[Imanuel Wellem]]>;
<![CDATA[Walter Obon]]>
<![CDATA[ Jurnal Projemen UNIPA Vol. 10 No. 2 (2023): Mei: Jurnal Projemen UNIPA ]]>
Publisher : <![CDATA[Universitas Nusa Nipa Maumere ]]>
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DOI: 10.59603/projemen.v10i2.27
<![CDATA[Latar belakang penelitian ini adalah untuk mengetahui kinerja Kantor Desa Wolomotong dengan menggunakan pendekatan Balanced Scorecard. Penelitian ini bertujuan untuk mengetahui gambaran kinerja pada Desa Wolomotong ditinjau dari perspektif keuangan, perspektif pelanggan, perspektif proses operasi internal, perspektif pembelajaran dan pertumbuhan. Metode pengumpulan data pada penelitian ini yaitu dengan melakukan wawancara, kuisioner dan metode dokumentasi. Populasi dalam penelitian ini adalah Aparat Desa berjumlah 12 orang, BPD berjumlah 9 orang dan Masyarakat Desa Wolomotong berjumlah 370 orang. Sampel dalam penelitian ini menggunakan sampling jenuh untuk Aparat Desa dan BPD sedangkan accidental sampling untuk masyarakat Desa Wolomotong dengan menggunakan rumus slovin dan mendapat 79 orang. Hasil penelitian menunjukan bahwa presentase tanggapan responden untuk perspektif pembelajaran dan pertumbuhan adalah 65.28% dikategorikan cukup baik, Persentase tanggapan responden untuk perspektif proses operasi internal adalah 59.12% dikategorikan cukup baik, Persentase tanggapan responden untuk perspektif pelanggan adalah 55.23% dikategorikan kurang baik, Persentase tanggapan responden untuk perspektif perspektif keuangan (financial perspective) adalah 50.61% dikategorikan cukup baik. Secara keseluruhan kinerja organisasi pada Kantor Desa Wolomotong Kecamatan Doreng Kabupaten Sikka adalah 58.91% dengan kategori cukup baik..]]>
<![CDATA[ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI KEPATUHAN WAJIB PAJAK MEMBAYAR PAJAK BUMI DAN BANGUNAN PERDESAAN DAN PERKOTAAN (PBB P2) DI DESA BLATA TATIN, KECAMATAN KANGAE ]]>
<![CDATA[Magdalena Silawati Samosir]]>;
<![CDATA[Walter Obon]]>;
<![CDATA[Yulita Barek Narek]]>
<![CDATA[ Jurnal Projemen UNIPA Vol. 10 No. 1 (2023): Januari: Jurnal Projemen UNIPA ]]>
Publisher : <![CDATA[Universitas Nusa Nipa Maumere ]]>
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DOI: 10.59603/projemen.v10i1.32
<![CDATA[Tujuan penelitian ini adalah untuk mengetahui pengaruh pendidikan wajib pajak, pendapatan wajib pajak dan sanksi pajak terhadap kepatuhan wajib pajak dalam membayar Pajak Bumi dan Bangunan Perdesaan Dan Perkotaan (PBB P2) baik secara parsial maupun simultan. Metote penelitian yang digunakan adalah penelitian deskriptif dan asosiatif kausal dengan pendekatan kuantitatif. Populasi dalam penelitian ini adalah wajib pajak di Desa Blata Tatin yang berada di wilayah Kecamatan Kangae yang seluruhnya berjumlah 318 wajib pajak. Sedangkan pengambilan sampel berjumlah 77 wajib pajak menggunakan metode stratifikasi secara proposional. Data dalam penelitian ini merupakan data primer dengan menggunakan kuesioner yang telah dikaji uji validitas dan reliabilitasnya. Metode analisis data menggunakan analisis regresi berganda. Hasil analisis regresi linier berganda dengan SPSS Versi.25 diperoleh persamaan Y = 7,269 – 0,203X1 + 0,354X2 + 0,791X3. Hasil penelitian ini menunjukkan bahwa secara parsial variabel pendidikan wajib pajak berpengaruh negatif dan tidak signifikan terhadap kepatuhan wajib pajak, pendapatan wajib pajak berpengaruh positif dan signifikan terhadap kepatuhan wajib pajak dan sanksi pajak berpengaruh positif dan signifikan terhadap kepatuhan wajib dan secara simultan, faktor pendidikan wajib pajak, pendapatan wajib pajak dan sanksi pajak, berpengaruh signifikan terhadap kepatuhan wajib pajak dalam membayar Pajak Bumi dan Bangunan Perdesaan dan Perkotaan. Pengaruh tersebut sebesar 63,7% sedangkan sisanya 36,3% dipengaruhi oleh faktor-faktor lain yang tidak terdapat dalam penelitian ini.]]>
