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Pengaruh Faktor Keperilakuan Organisasi terhadap Sistem Akuntansi Keuangan Daerah pada Badan Pengelola Keuangan dan Aset Daerah Kabupaten Sikka
Marlince Dipi Gapa
; Henrikus Herdi
; Yoseph Darius Purnama Rangga
Jurnal Akuntan Publik
Vol 2
, No 4
(2024)
This study aims to determine and examine the influence of organizational behavior factors on the implementation of the regional financial accounting system. This type of research is descriptive and quantitative research. The population in this study was the total number of employees divided into several divisions with a total of 51 employees. The sampling technique used was to use saturated sampling with the number of samples used was as many as 41 respondents taken based on questionnaires that...
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Pengaruh Biaya Distribusi terhadap Peningkatan Volume Penjualan: Studi Kasus pada Perusahaan Industri Manufaktur Sektor Makanan dan Minuman yang Terdaftar di Bursa Efek Indonesia Tahun 2020-2022
Maria Octavia Gale
; Henrikus Herdi
; Pipiet Niken Aurelia
Jurnal Akuntan Publik
Vol 2
, No 3
(2024)
This study aims to determine the effect of distribution costs on increasing sales volume in food and beverage sector manufacturing industry companies listed on the IDX in 2020-2022. This research uses quantitative methods, this research was carried out on Food and Beverage Sector Manufacturing Industry Companies Listed on the IDX, and data taken for three years starting from 2020-2022 and the calculation uses data per semester consisting of Distribution Costs and Sales Volume. Data collection is...
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Pengaruh Tingkat Pendidikan dan Motivasi Terhadap Kesadaran Membayar Retribusi Parkir: (Studi Kasus pada Pasar Tingkat Maumere, Kab Sikka, Nusa Tenggara Timur)
Vincencio Sinar Da Gomez
; Henrikus Herdi
; Pipiet Niken Aurelia
Jurnal Ekonomi, Akuntansi, dan Perpajakan
Vol 1
, No 4
(2024)
This research aimed to investigate the impact of education level and motivation on awareness of paying parking fees in the Pasar Tingkat Maumere parking area, Sikka Regency, East Nusa Tenggara.The research population comprised users of patking services,including both two-wheeled and four-wheeled vehicles,in the P...
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Pengaruh Kepatuhan Pengendalian Internal terhadap Perilaku Etis Karyawan dalam Sistem Penggajian : (Studi kasus pada karyawan KSP Kopdit Tuke Jung)
Marlina Kristanti
; Henrikus Herdi
; Wihelmina Maryetha Yulia Jaeng
Akuntansi dan Ekonomi Pajak: Perspektif Global
Vol 1
, No 4
(2024)
This study aimed to examine the effect of internal control compliance on employee ethical behavior within the payroll system at KSP Kopdit Tuke Jung. The research utilized an associative approach with a causal relationship and employed a quantitative method. The population and sample consisted of all employees at KSP Kopdit Tuke Jung, totaling 62 respondents. Data analysis was performed using multiple linear regression with the Statistical Package for the Social Sciences (SPSS). The findings rev...
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Peranan KSP Kopdit Pintu Air dalam Pengembangan Usaha Mikro Kecil dan Menengah (UMKM) di Cabang Maumere
Viktorius Densius Moa Mori
; Henrikus Herdi
; Paulus Libu Lamawitak
Jurnal Ilmiah Ekonomi, Akuntansi, dan Pajak
Vol 1
, No 3
(2024)
The research aimed to analyze the role of KSP Kopdit Pintu Air in the development of Micro, Small, and Medium Enterprises in the Maumere Branch. The research method employed a qualitative descriptive analysis approach. The data collection methods included observation, interviewes, and documentation. The data sources used in this research were both primary and secondary data. The research involved 7 informants, including 3 employees of KSP Kopdit Pintu Air and 4 micro, small, and medium ent...
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Analisis Penerapan Sistem Informasi Akuntansi untuk Meningkatkan Efisiensi dan Keamanan Keuangan UMKM (Cafe Rindu Lokaria)
Sisilia Anyel Faridawati
; Henrikus Herdi
; Paulus Libu Lamawitak
Jurnal Ekonomi, Akuntansi, dan Perpajakan
Vol 1
, No 4
(2024)
The research aimed to analyze how the implementation of the Accounting Information System (AIS) can improve financial efficiency and security at Rindu Lokaria Cafe which currently still manages finances manually. The method used in this research involved qualitative analysis through interviews and direct observation of the financial process at Rindu Lokaria Cafe. This research found that the lack of understanding and implementation of AIS at Rindu Lokaria Cafe led to inaccuracies in recording tr...
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Faktor-Faktor yang Mempengaruhi Pemahaman Pelaku UMKM dalam Menyusun Laporan Keuangan Berdasarkan SAK EMKM di Kelurahan Kota Uneng
Apolonia Septiana Embu
; Henrikus Herdi
; Paulus Libu Lamawitak
Jurnal Publikasi Ekonomi dan Akuntansi
Vol 2
, No 3
(2024)
The aim of this research is to determine the influence of educational background, socialization of SAK EMKM and business scale on the understanding of MSME actors in Uneng City Subdistrict in preparing financial reports based on SAK EMKM. Effective socialization of SAK EMKM is an important key in improving the quality of MSME financial reports. The data used in this research is primary data, where primary data collection was carried out by distributing questionnaires to MSME owners and the data...
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Penerapan Akuntansi Pertanggungjawaban sebagai Alat Pengendalian Biaya Produksi dan Penilaian Kinerja pada UPT. Sikka Innovation Centre
Ermiana Riyanti
; Henrikus Herdi
; Siktania Maria Dilliana
Jurnal Inovasi Ekonomi Syariah dan Akuntansi
Vol 1
, No 4
(2024)
Research This study aims to determine the application of accountability accounting as a tool for production cost control and performance appraisal at UPT. production cost control and performance appraisal at Sikka Innovation Center. innovation center. In the application of responsibility accounting there are several indicators, namely, organizational structure, budget, separation of controllable and uncontrollable costs, account code classification, account reporting, and performance appraisal a...
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Pengaruh Partisipasi Anggaran Dan Akuntansi Pertanggungjawaban Terhadap Kinerja Manajerial Pada KSP. Kopdit Hiro Heling
Maria Venselina Nona Yeni
; Henrikus Herdi
; Emilianus Eo Kutu Goo
Journal of Creative Student Research
Vol 1
, No 5
(2023)
This research aims to determine the effect of budget participation and responsibility accounting on managerial performance at KSP. Chief of Staff Hiro Heling. The type of research used in this research is quantitative associative research. The population in this study were all KSP employees. Kopdit Hiro Heling, with a sampling technique using a saturated sample so that the number of samples in this study amounted to 45 people. The data used in this study is primary data with data collection meth...
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Analisis Efektivitas Dan Efisiensi Anggaran Pendapatan Dan Belanja Daerah Pada Kantor Dinas Pariwisata Dan Kebudayaan Kabupaten Sikka
Maria Paskalia Dua Vina
; Henrikus Herdi
; Pipiet Niken Aurelia
Student Scientific Creativity Journal
Vol 1
, No 5
(2023)
This study aims to determine the effectiveness and efficiency of the Regional Revenue and Expenditure Budget at the Tourism and Culture Office of Sikka Regency in the 2019 – 2021 budget period. expenditure and income in each existing organization. The method used in this research is descriptive qualitative analysis. Data collection techniques in the form of Observation, Interview, and Documentation. The research results for the level of effectiveness of budget implementation in 2019-2021 are ove...
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