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All Journal Gemilang: Jurnal Manajemen dan Akuntansi Jurnal Mutiara Ilmu Akuntansi Inisiatif: Jurnal Ekonomi, Akuntansi Dan Manajemen Student Scientific Creativity Journal Experimental Student Experiences Trending: Jurnal Manajemen dan Ekonomi Jurnal Manajemen Dan Bisnis Ekonomi Jurnal Riset Manajemen dan Ekonomi Jurnal Riset Akuntansi Jurnal Riset Ekonomi dan Akuntansi Jurnal Accounting UNIPA Jurnal Mahasiswa Kreatif Riset Ilmu Manajemen Bisnis dan Akuntansi
Wilhelmina Mitan
Universitas Nusa Nipa
Religion Arts Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Public Health Social Sciences

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Strategi Peningkatan Kinerja Karyawan Melalui Pelayanan Anggota Pada KSP Kopdit Sube Huter Yohana Octaviana Oncu Lid Pagan; Wilhelmina Mitan; Yoseph Darius Purnama Rangga
Jurnal Mutiara Ilmu Akuntansi Vol 1 No 1 (2023): Januari: Jurnal Mutiara Ilmu Akuntansi
Publisher : Sekolah Tinggi Ilmu Ekonomi Trianandra

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Abstract

Penelitian ini bertujuan untuk mengetahui bagaimana strategi peningkatan kinerja karyawan pada KSP Kopdit Sube Huter. Strategi peningkatan kinerja karyawan adalah cara atau metode yang digunakan koperasi untuk memaksimalkan tingkat keberhasilan karyawan dalam melaksanakan tugas serta kemampuan untuk mencapai tujuan yang telah ditetapkan. Kinerja karyawan dinyatakan baik dan sukses jika tujuan yang diinginkan koperasi dapat tercapai dengan baik. Metode analisis yang digunakan dalam penulisan ini adalah analisis deskriptif kualitatif yang berusaha menjelaskan sedetail mungkin objek serta masalah berdasarkan hasil pengamatan penulis, hasil wawancara, dan dokumentasi yang penulis peroleh berupa Laporan RAT (Rapat Anggota Tahunan) KSP. Kopdit Sube Huter dan Buku Peraturan Perusahaan KSP. Kopdit Sube Huter Tahun 2020 – 2022. Adapun dari hasil kajian ini menunjukan bahwa KSP. Kopdit Sube Huter telah menerapkan empat (4) strategi dalam meningkatkan kinerja karyawannya yaitu; Pendidikan dan Pelatihan, Perekrutan karyawan melalui tahapan seleksi, Penegakan Aturan dan Kebijakan bagi Karyawan, dan Penilaian Kinerja Karyawan.
Peran Badan Pengawas Koperasi Dalam Pengelolaan Koperasi Sebagai Upaya Meningkatkan Sistem Pengendalian Internal (Studi Kasus Pada KSP Kopdit Suru Pudi Koting) Maria Ernestina Da Rato; Wilhelmina Mitan; Paulus Libu Lamawitak
Jurnal Mutiara Ilmu Akuntansi Vol 1 No 1 (2023): Januari: Jurnal Mutiara Ilmu Akuntansi
Publisher : Sekolah Tinggi Ilmu Ekonomi Trianandra

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Abstract

Penulisan ini bertujuan untuk mengetahui peran badan pengawas koperasi dalam pengelolaan koperasi sebagai upaya meningkatkan sistem pengendalian internal pada KSP Kopdit Suru Pudi Koting. Pengumpulan data yang digunakan dalam penulisan ini menggunakan metode wawancara dan observasi. Jenis penulisan ini menggunakan analisis deskritif kualitatif. Hasil penulisan ini menunjukan bahwa peran badan pengawas koperasi dalam meningkatkan sistem pengendalian internal pada KSP Kopdit Suru Pudi Koting pengawas harus memperhatikan beberapa hal yaitu melakukan pemetaan risiko dan melakukan penilaian terhadap seluruh aktivitas pengendalian yang dilakukan manajemen untuk dapat mndeteksi permasalahan yang muncul ataupun yang sudah terjadi. Sehingga sistem pengendalian internal dapat berjalan secara efektif.
Implementasi Restrukturisasi Dalam Upaya Penanganan Kredit Macet Pada KSP Kopdit Suru Pudi Koting Arisandi Arisandi; Wilhelmina Mitan; Siktania Maria Diliana
Jurnal Mutiara Ilmu Akuntansi Vol 1 No 1 (2023): Januari: Jurnal Mutiara Ilmu Akuntansi
Publisher : Sekolah Tinggi Ilmu Ekonomi Trianandra

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Abstract

Penelitian ini bertujuan untuk mengetahui faktor-faktor yang mempengaruhi kredit macet dan untuk mengetahui implementasi restrukturisasi kredit macet pada KSP Kopdit Suru Pudi. Untuk mengidentifikasi permasalahan penelitian ini menggunakan penelitian kualitatif. Adapun teknik pengumpulan data menggunakan observasi, wawancara,dan dokumentasi. Dapat disimpulkan bahwa faktor-faktor kredit macet disebabkan oleh kondisi eksternal yang membuat anggota tidak dapat menyelesaikan kewajibannya seperti kurangnya pengetahuan anggota terhadap kewajibannya, tidak memiliki itikad baik, anggota ganda, faktor ekonomi dan penyalahgunaan tujuan pinjaman. Sedangkan dalam penanganannya dengan ketentuan restrukturisasi menggunakan Rescheduling (Penjadwalan Kembali) dan Penggabungan Pinjaman.
Restructuring Analysis of Troubled Loan Handling Through Rescheduling at KSP Kopdit Obor Mas, Pasar Level Branch Yasinta Intan Sakera; Wilhelmina Mitan; Yoseph D. Purnama Rangga
Experimental Student Experiences Vol. 1 No. 3 (2023): Maret
Publisher : LPPM Sunan Doe

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (217.456 KB) | DOI: 10.58330/ese.v1i3.176

Abstract

This study aims to determine the settlement of non-performing loans based on the credit restructuring method through rescheduling. The collection of data used in this paper uses interviews and documentation. This type of data uses a qualitative descriptive analysis. From the results of observations it was concluded that the credit restructuring policy at KSP Kopdit Obor Mas in an effort to save credit through rescheduling had positive results because it did not burden members or cooperatives and had an impact on reducing problem loans / NPL (Non Performing Loans). The SOP for the Credit Collection and Rescue Policy Pattern contains a Default Credit Collection Framework, in which the final settlement of problem loans is based on the decision of the management meeting which can be in the form of Credit Restructuring, Credit Switching, Collateral Sales, or Charge Off.
ANALISIS MANAJEMEN KREDIT UNTUK MEMINIMALISIR KREDIT MACET PADA KSP KOPDIT SUBE HUTER Nurtiana Lam; Wilhelmina Mitan; Konstantinus Pati Sanga
Jurnal Accounting UNIPA Vol 2, No 1 (2023): Jurnal Accounting UNIPA
Publisher : Program Studi Akuntansi Universitas Nusa Nipa

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (354.955 KB) | DOI: 10.2221/accounting.v2i1.33

Abstract

This study aims to determine and analyze the application of credit management to minimize bad debts and credit management analysis related to NPL, CAR, LDR in KSP Kopdit Sube Huter. This study is included in the survey study, in which case the author went directly to the field to obtain data by conductinginterviews with credit department employees, managers and supervisory chairmen of KSP Kopdit Sube Huter. Based on the data, this study is included in a qualitative study with the aim of determining the extent of credit management applied to minimize bad debts and analysis of credit management related to NPL, CAR, and LDR in KSP Kopdit Sube Huter. This study uses a descriptive approach. The results of this study show that the implementation of credit management in KSP Kopdit Sube Huter has not been maximized. This is reinforced by evidence that the number of non-performing loans and the percentage of Non-Performing Loans (NPLs) from 2019 to 2021 tend to increase, but in terms of the standard ratio set by Bank Indonesia, Kopdit Sube Huter has reached the established standards, starting from the Capital Adequacy Ratio (CAR) and Loan Deposit Ratio (LDR).
Analisis Sistem Informasi Akuntansi Berdasarkan ISAK 35 Pada Organisasi Nonlaba (Studi Kasus Pada Paroki Hati Yesus Yang Mahakudus Ili) Brigitha Laura; Wilhelmina Mitan; Siktania Maria Dilliana
Jurnal Riset Ekonomi dan Akuntansi Vol. 1 No. 3 (2023): SEPTEMBER : JURNAL RISET EKONOMI DAN AKUNTANSI
Publisher : Institut Teknologi dan Bisnis (ITB) Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54066/jrea-itb.v1i3.642

Abstract

This study aims to determine the application of information systems for the Parish of the Most Holy Ili Heart of Jesus based on the applicable Interpretation of Financial Accounting Standards (ISAK) 35. The design of this study is descriptive qualitative with data collection techniques in the form of observation, documentation and interviews. The type of data in this study is a type of qualitative data with primary data sources and secondary data sources. Data analysis in this study was in the form of data collection, data reduction, data display and verification. The results of this study indicate that the accounting information system applied to Ili's Sacred Heart of Jesus Parish has met several accounting information system indicators, namely human resources, equipment, forms and records. However, procedures and reports are still not in accordance with the accounting information system indicators. The accounting information system at Ili's Most Holy Heart of Jesus Parish also has not produced complete financial reports, only in the form of profit and loss statements and balance sheets and is not in accordance with the provisions of the ISAK 35 standard.
Analisis Penerapan Akuntansi Dalam Penyajian Laporan Keuangan Pada Perkumpulan Divisi Perempuan Tim Relawan Untuk Kemanusiaan (TRUK) Novita Anggraini; Wilhelmina Mitan; Pipiet Niken Aurelia
Inisiatif: Jurnal Ekonomi, Akuntansi dan Manajemen Vol. 2 No. 4 (2023): Oktober: Inisiatif: Jurnal Ekonomi, Akuntansi dan Manajemen
Publisher : Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/inisiatif.v2i4.1432

Abstract

This study aims to determine the application of accounting in the presentation of financial reports at the Association of Women's Division Team Volunteers for Humanity (TRUK) based on financial accounting standards, namely ISAK 35. The method used in this research is descriptive qualitative with data sources in the form of primary data and secondary data. Data collection techniques in the form of observation, interviews and documentation using qualitative descriptive data analysis techniques. The results of the study show that the Association of Women's Division Team Volunteers for Humanity (TRUK) has presented financial statements consisting of a statement of financial position, profit and loss statement and cash report. Based on the financial accounting standards for non-profit entities in presenting financial statements, the Association of Women's Division Team Volunteers for Humanity (TRUK) has not presented financial statements based on ISAK 35 because it still uses the format for presentation of financial reports prepared by donating organizations.
Pengaruh Penerapan Sistem Keuangan Desa (SISKEUDES) dan Kompetensi Sumber Daya Manusia Terhadap Kualitas Laporan Keuangan (Studi Kasus Pada Desa Nita dan Desa Lusitada) Petrus M. Pedro Wisang; Wilhelmina Mitan; Wihelmina M. Yulia Jaeng
Inisiatif: Jurnal Ekonomi, Akuntansi dan Manajemen Vol. 2 No. 4 (2023): Oktober: Inisiatif: Jurnal Ekonomi, Akuntansi dan Manajemen
Publisher : Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/inisiatif.v2i4.1451

Abstract

This study aims to examine the effect of the implementation of the Village Financial System and Human Resource Competence on the Quality of Village Financial Reports case studies at the offices of Nita Village and Lusitada Village, Sikka Regency. The data source in this study was primary data using data collection techniques using questionnaires distributed to 32 respondents at the Nita Village Office and the Lusitada Village Office. The data analysis method used in this study is regression analysis. The results of the study show that the implementation of the Village Financial System does not affect the quality of financial reports, while the Competence of Human Resources influences the quality of Village financial reports.
Pengaruh Penerapan Sistem Keuangan Desa (SISKEUDES) Terhadap Pengelolaan Keuangan Desa di Kecamatan Nita Yuvensius Venerandus Nurak; Wilhelmina Mitan; Emilianus Eo Kutu Go’o
Jurnal Rimba : Riset Ilmu manajemen Bisnis dan Akuntansi Vol. 1 No. 3 (2023): Agustus : Jurnal Rimba : Riset Ilmu manajemen Bisnis dan Akuntansi
Publisher : Asosiasi Riset Ilmu Manajemen dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/rimba.v1i3.130

Abstract

This study aims to determine the effect of utilizing the village financial system on village financial management in Nita District. The method used in this study is a quantitative method with primary data sources in the form of questionnaires distributed to village officials using the Siskeudes application with a total of 32 respondents. The analytical method in this research is data quality test, classic assumption test, simple regression analysis, hypothesis testing and coefficient of determination. The results obtained in this study show that the village financial system (SISKEUDES) has no effect on village financial management in villages in Nita District. This shows that village financial management in villages in Nita District, Sikka Regency is largely not affected by the presence or absence of the Siskeudes application.
Analisis Fraud Pentagon Dalam Mendeteksi Kecurangan Laporan Keuangan (Studi Kasus Pada Perusahaan Sektor Healthcare Yang Terdaftar Di Bursa Efek Indonesia Tahun 2021) Evaldiana Adelia; Wilhelmina Mitan; Fransiscus De Romario
Student Scientific Creativity Journal Vol. 1 No. 5 (2023): September : Student Scientific Creativity Journal
Publisher : Amik Veteran Porwokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/sscj-amik.v1i5.2113

Abstract

This study aims to determine the effect of pentagon fraud in detecting financial statement fraud in healthcare sector companies listed on the Indonesia Stock Exchange in 2021. The method used in this research is quantitative in nature causative with data sources in the form of secondary data. The sample of this research is 21 companies in the healthcare sector using a purposive sampling method. The data for this research were obtained from literature and documentation. The results of this study show that partially financial target variables and changes in directors have an effect on fraudulent financial reports in healthcare sector companies listed on the Indonesia Stock Exchange in 2021. Meanwhile, external pressure variables, ineffective supervision, auditor changes, and the frequency of CEO photos appearing have no effect on fraudulent financial statements in healthcare sector companies listed on the Indonesia Stock Exchange in 2021. Simultaneously financial targets, external pressures, ineffective supervision, changes in auditors, changes in directors, and the frequency of CEO photos appearing have an effect on fraudulent financial statements.
Co-Authors Anastasia Relyani Laru Arisandi Arisandi Arnoldus Arianto Brigitha Laura Clara Rosmyati Tia Elisabeth Emarlin Ruda Emilianus Eo Kutu Go’o Emilianus Eo Kutu Goo Emilianus Eo Kutu Go’o EmilianusEo Kutu Goo Evaldiana Adelia Fransiscus De Romario Konstantinus Pati Sanga Kristina Febiyanti Nona Cindri Maksima Toyo Maria Ernestina Da Rato Maria Kristina Liu Wea Maria Nona Ivon Matheus Yandris Merry Christanty Michi Natasa Wea Niken Aurelia, Pipiet Novita Anggraini Nurtiana Lam Paskalia Irvanti Ema Lewar Paulus Libu Lamawitak Petrus M. Pedro Wisang Pipit Niken Aurelia Siktania Maria Diliana Siktania Maria Dilliana Veronika Ursula Kego Wihelmina M. Yulia Jaeng Yasinta Intan Sakera Yohana Octaviana Oncu Lid Pagan Yoseph D. Purnama Rangga Yoseph Darius P.Rangga Yoseph Darius Purnama Rangga Yuvensius Venerandus Nurak