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All Journal Management Studies and Entrepreneurship Journal (MSEJ) Jurnal Ekonomi, Manajemen Pariwisata dan Perhotelan Gemilang: Jurnal Manajemen dan Akuntansi Student Scientific Creativity Journal Jurnal Kendali Akuntansi Jurnal Kewirausahaan dan Manajemen Bisnis: Cuan Jurnal Riset Manajemen dan Ekonomi Jurnal Projemen UNIPA
Andreas Rengga
Universitas Nusa Nipa
Arts Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Social Sciences

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Analisis Rasio Keuangan Dalam Mengukur Kinerja Keuangan Studi Kasus Pada KSP Kopdit Pintu Air Cabang Kewapante Martha Renilda; Andreas Rengga; Kristiana Reinildis Aek
Jurnal CUAN Universitas Nusa Nipa Maumere Vol 1 No 2 (2023): Juni : Jurnal Kewirausahaan dan Manajemen Bisnis
Publisher : Program Studi Kewirausahaan Universitas Nusa Nipa Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59603/cuan.v1i2.27

Abstract

This research aimed to determine the financial performance of the Pintu Air Credit Union of Kewapante Branch assessed based on financial rations. The samples in this research were balance reports and remaining results reports of the Pintu Air Credit Union of Kewapante Branch for the 2017-2021 period. The type of data used was secondary data. Data collection through documentation and interviews. The analysis technique used was the ratio of liquidity, solvency, profitability, and activity based on the Regulation of the Minister of Cooperatives and SMEs of the Republick of Indonesia Number 06/per/M.KUKM/V/2006 concerning guidelines for evaluating cooperatives with achievements or award cooperatives. The results revealed that the financial performance of Pintu Air Credit Union of Kewapante Branch for the 2017-2021 period as a whole had an average performance that was rated D “Not Good”. Meanwhile in each of the 5 years ratio, liquidity was in the category of unfavorable, solvency, and profitability were in the category of good enough, while activity was in the category of very good.
Pengaruh Motivasi, Biayapendidikan, Dan Lama Pendidikan Terhadap Minat Mahasiswa Akuntansi Mengikuti Pendidikan Profesi Akuntansi : Studi Empiris Pada Mahasiswa Akuntansi Universitas Nusa Nipa Maria Enyelistike Sado; Andreas Rengga; Siktania Maria Dilliana
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.v1i5.2114

Abstract

This study aims to determine the effect of motivation, cost of education and length of education on the interest of accounting students to take Accounting Professional Education (PPAk). This research method is a quantitative method. Data analysis used multiple regression analysis which was calculated using the IMB SPSS 26 program. The hypothesis test used was a simultaneous test (F test), partial test (t test), and test of the coefficient of determination (R2 test). The population in this study were 132 active semester VIII students of the accounting study program at Nusa Nipa Maumere University. The results of this study indicate, based on the results of the F test simultaneously the variables of motivation, tuition fees and length of education have a significant effect on the interest of accounting students to take PPAk. However, based on the t test, only motivation has an influence and is significant on the interest of accounting students to take PPAk with a tcount > ttable (6.342 > 2.000) and a significant value of 0.000 <0.05. while the cost of education and length of education did not affect the interest of accounting students to take PPAk with tcount < ttable (0.881 < 2.000) and tcount < ttable (1.169 < 2.000).
Analisis Akuntabilitas Pengelolaan Alokasi Dana Desa Dalam Pelaksanaan Pembangunan Tahun Anggaran 2017-2021 (Studi Kasus Desa Adabang Kecamatan Titehena Kabupaten Flores Timur) Beatriks Reo Weluk; Andreas Rengga; Konstantinus Pati Sanga
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.v1i5.2126

Abstract

This Study aimed to investigate the accountability of village fund allocation management in the implementation of defelopment in Adabang Village, Titehena Sub-district, East Flores Regency. This study was descrriptive qualitative that relied on primary and secondary data sources. Data was collected through observation, documentation, and interviews. Data was analyzed using some steps namely data collection, data reduction, data presentation, and conclusion drawing. The results indicated that the accountability of village fund allocation management had fulfilled several indicators of accountability for village fund allocation management, namely planning, implementing, and supervising stages. They were in accordance with the accountability indicators of village fund allocation management and applicable regulation. However, the accountability was not in accordance with the accountability indicator of village fund allocation management and applicable regulations since one type of accountability report was not submitted. Thus, the accountability stage was not in accordance With Permendagri Number 113 of 2014 and according to Sari and Wahidawati (2018).
Analisis Rasio Keuangan Mengunakan Rasio Likuiditas, Profitabilitas Dan Solvabilitas Untuk Menilai Kinerja Keuangan Pada KSP Kopdit Obor Mas Maria Selviana Runu; Andreas Rengga; Konstantinus Pati Sanga
Jurnal CUAN Universitas Nusa Nipa Maumere Vol 1 No 3 (2023): September : Jurnal Kewirausahaan dan Manajemen Bisnis
Publisher : Program Studi Kewirausahaan Universitas Nusa Nipa Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59603/cuan.v1i3.41

Abstract

The background of this research was conducted to determine the financial performance of Obor Mas Credit Union by using Liquidity Ratio, Profitability Ratio, and Solvency Ratio by analyzing its financial statements. The populations in this research were yhe financial statements of Obor Mas Credit Union, while the sample in this research was the financial statements of Obor Mas Credit Union in 2018-2022. This research was categorized as quantitative research using a descriptive study. The result showed that based on the level of liquidity ratios as measured by the current ratio, quick ratio, and cash ratio in 2018-2019, overall was good because the result were above the average performance standars set by the credit union, namely the current ratio of 232.80% ≥125, cash ratio of 28.87% ≥ 20%, and quick ratio of 232.63% ≥ 90. The profitability ratio in 2018-2019 overall was not good (problematic) because the average was less than the performance standards set by the credit union, namely return on equity 1.74% < 5 and return on asset 0.46% < 3. The solvency ratio, as measured by the total debt to own capital in 2018-2022 was good because the average was above the performance standars set by the credit union, namely 280.10%. The total debt ratio to total assets in 2018 was good because the average was above the performance standars set by the credit union, namely 73.54%.
Pengaruh Akuntabilitas Dan Transparansi Pemerintah Desa Terhadap Pengelolaan Alokasi Dana Desa Pada Desa Detubinga Kecamatan Tanawawo Balsano Amryanto Bhoka; Andreas Rengga; Wihelmina Maryetha Yulia Jaeng
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.v3i4.873

Abstract

Government accounting has a role in managing public finances in order to realize good governance, starting from central, regional and village financial governance. Principles in government accounting such as transparency and accountability in managing public finances are not only a form of obligation from the central government, but also regions such as villages. The village as a government organizational unit that deals directly with the community with all backgrounds, interests and needs has a very important role.
Pengaruh Etos Kerja dan Disiplin Kerja terhadap Dinas Kearsipan dan Perpustakaan Kabupaten Sikka Hiasinta Claurita Insani; Andreas Rengga; Yustina Olivia Da Silva
Jurnal Projemen UNIPA Vol. 10 No. 3 (2023): September : Jurnal Projemen UNIPA
Publisher : Universitas Nusa Nipa Maumere

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59603/projemen.v10i3.74

Abstract

This research is grounded on an issue that employee performance at the archives and Library Office in Sikka Regency. This research aimed to (1) know the description of employee performance, work ethic, and work discipline; and (2) analyse work ethic and work discipline on employee performance both partially and simultaneously.The population in this research were employees of the Archives and Library Office in Sikka Regency as many as 30 people. This research was conducted by census or saturated sampling because the population was limited. Data were collected through questionnaries and analysed through descriptive and inferential statiscal methods, namely multiple linear regression. Hypothesis testing was done through the F-test and t-test.The results of descriptive analysis showed and the variables of employee performance, work ethic, and work discipline were categorized as good. The result of the t-test statistic showed that partially the work ethic and work discipline variables have no effect on employee performance. The result of the F-test showed that simultaneously all independent variables have a significant effect on employee performance. The result of the determination analysis showed that the two independent variables in this studye are able to explain the variation in the ups and downs of employee performance.
Analisis Pengelolaan Administrasi Keuangan Dan Anggaran Pada Kantor Camat Waigete Matilda Arnista Ja’o; Andreas Rengga; Elisabet Luju
Jurnal Projemen UNIPA Vol. 10 No. 3 (2023): September : Jurnal Projemen UNIPA
Publisher : Universitas Nusa Nipa Maumere

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59603/projemen.v10i3.76

Abstract

This study aimed to determine the financial and budget administration management at Waigete Sub-District Office, Sikka Regency. This study was a descriptive qualitative and employed a case study design. The technique of analysis employed in this research was descriptive analysis consisting of collecting and filtering information thoroughly and in detail, then it was elaborated to obtain a clear description. Data was collected using observation, documentation, and interviews. Based on the results of the study, it was concluded that the management of financial and budget administration at the Waigete sub-district office starting from planning, budgeting, implementation, and administration were good while the issues were in reporting and accountability for budget implementation. They were not optimal due to the lack of human resources quality (HR) who had accrual-based abilities or skills in utilizing existing information technology and delays or time mismatches in annual financial reporting. The delay in question was regarding the delay in the completeness of official travel report receipts used as transaction evidence to make accountability letters. Thus, the quantity of acceleration of programs and the submission of accountability reports was not optimal.
Pengaruh Alokasi Dana Desa terhadap Pertumbuhan Ekonomi Masyarakat Desa Lewolaga Kecamatan Tite Hena Dionisius Duli Riang Petung; Andreas Rengga; Konstantinus Pati Sanga
Jurnal Kendali Akuntansi Vol. 1 No. 4 (2023): Oktober : Jurnal Kendali Akuntansi
Publisher : Universitas Katolik Widya Karya Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59581/jka-widyakarya.v1i4.1353

Abstract

This research aims to test and analyze the influence between Village Fund Allocation and Economic Growth in Lewolaga village, Tite Hena District. This type of research is quantitative research with an associative approach, through statistical analysis by collecting secondary data regarding village fund allocation and economic growth data from Lewolaga village during the 2015 – 2022 period. The results of statistical analysis show that Village Fund Allocation has a significant influence on Economic Growth in Lewolaga village. Sig value. of the Village Fund Allocation Variable is 0.005 smaller than the significance level α=0.05, so the null hypothesis is rejected and the alternative hypothesis is accepted. The t value is 4,361, while the t table value (df 7; 0.05) is 1.89458, indicating that t count > t table, which confirms the existence of a significant difference between the two variables. This research provides important implications that Village Fund Allocations can be an effective instrument in encouraging economic growth in rural areas such as Lewolaga. The government and stakeholders are expected to optimize the use of village funds by prioritizing programs that contribute to local economic development. In the context of agency theory, community participation in decision making and active involvement of local economic actors are also key in increasing the effectiveness of village fund allocation to achieve better results in supporting economic growth at the Lewolaga village level.
Pengaruh Etika Kerja Dan Konflik Kerja Terhadap Kinerja Pegawai Perumda Air Minum Wair Pu’an Kabupaten Sikka Agnes Evifania; Andreas Rengga; Yustina Olivia Da Silva
Jurnal Ekonomi, Manajemen Pariwisata dan Perhotelan Vol 2 No 3 (2023): September : Jurnal Ekonomi, Manajemen Pariwisata Dan Perhotelan
Publisher : Sekolah Tinggi Ilmu Ekonomi Trianandra

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jempper.v2i3.2116

Abstract

This study aimed to:(1) find out the a description of employee performance, work ethics, and work conflicts;(2) analyze the influence of work ethics and work conflicts on employee performance either partially or simultaneously. The research population was the employees of Wair Pu'an Regional Water Supply Company of Sikka Regency as many as 50 people. Due to limited population, this study was conducted by census or saturated sampling. Data were collected through questionnaires and analyzed using descriptive methods and inferential statistics i.e. multiple linear regression. Hypothesis testing was done through t-test and F-test. The results of the descriptive analysis showed that the employee performance variable was categorized as good,and work ethics and work conflicts were categorized as very good.The statistical results of the t-test showed that the variables of work ethics and work conflicts had a positive and significant influence on employee performance.The statistical results of the F test indicated that the variables of work ethics and work conflicts had a significant influence on employee performance simultaneously. The result of the determination analysis revealed that the two independent variables in this study were able to explain the fluctuation of employee Performance in Wair Pu’an Regional Water Supply Company of sikka Regency by 36,3%.
Analisis Struktur Modal Terhadap Profitabilitas Pada Perusahaan Sub Sektor Semen Yang Terdaftar Di Bursa Efek Indonesia Periode 2013-2022 Yuvita Arianti Doing; Andreas Rengga; Konstantinus Pati Sanga
Jurnal Ekonomi, Manajemen Pariwisata dan Perhotelan Vol 2 No 3 (2023): September : Jurnal Ekonomi, Manajemen Pariwisata Dan Perhotelan
Publisher : Sekolah Tinggi Ilmu Ekonomi Trianandra

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jempper.v2i3.2125

Abstract

This research animed to: (1) determine the description of Profitability aand Capital Structure, (2) analyze the effect of Capital Structure on Profitability either partially or simultaneously. The type of research used was quantitative research with an associative approach. The research population was the Cement Sub Sector companies listed on the Indonesia Stock Exchange. The sample used were the financial statements of Cement Sub Sector companies for the period 2013-2022, using a purposive sampling method. Data were analyzed using multiple linear regression analysis, descriptive methods and inferential statistics. Hypothesis testing was done through the t test and F test. The descriptive analysis revealed that : 1) ROE earns an average of 9,9363% of total capital, 2) DAR shows that every Rp. 1 liability can be fulfilled with Rp. 34,5820 total assets, 3) DER shows that every Rp. 1 liability can be fulfilled with Rp. 73,4167 total equity. The results of the t test statistic showed that partially, the DAR variable had a negative and significant effect on ROE, then the DER variable had a positive and significant effect on ROE. The results of the F test statistic showed that simultaneously, all independent variables had a significant effect on ROE. The determination analysis revealed that the two independent variables were able to explain the variation in ROE of Cement Sub Sector companies of 59,6%.
Co-Authors Agnes Evifania Balsano Amryanto Bhoka Beatriks Reo Weluk Dionisius Duli Riang Petung Elisabet Luju Fransiska Kornelia Subu Hiasinta Claurita Insani Konstantinus Pati Sanga Kristiana Reinildis Aek Kristina Yulliastri Manona Maria Enyelistike Sado Maria Imakulata Florida Maria Selviana Runu Martha Renilda Martina Owa Matilda Arnista Ja’o Paulus Juru Siktania Maria Dilliana Wihelmina Maryetha Yulia Jaeng Yustina Olivia Da Silva Yuvita Arianti Doing