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Penyusunan Laporan Keuangan UMKM Berdasarkan Sak EMKM: Studi Kasus pada Mebel Kerajinan Jepara
Mathilda Novania Da Lopez
; Wilhelmina Mitan
; Paulus Libu Lamawitak
Jurnal Ilmiah Ekonomi, Akuntansi, dan Pajak
Vol 2
, No 3
(2025)
This study aims to identify and analyze the preparation of financial statements based on the Financial Accounting Standards for Micro, Small, and Medium Entities (SAK EMKM) in the Mebel Kerajinan Jepara business. A descriptive qualitative approach was employed using primary data obtained directly from business owners. Data collection techniques included in-depth interviews, observation of accounting records, and documentation of transaction evidence and records used in preparing financial statem...
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Pengaruh Akuntansi Keprilakuan terhadap Kinerja Karyawan di KSP Kopdit Pintu Air Rotat
Maria Silviani Barek Atakiwang
; Siktania Maria Dilliana
; Paulus Libu Lamawitak
Jurnal Ekonomi, Akuntansi, dan Perpajakan
Vol 1
, No 4
(2024)
The aim of this research is to find out whether behavioral accounting has an effect on employee performance at KSP Kopdit Pintu Air Rotat. The data used in this research uses primary data where primary data collection is carried out by distributing questionnaires to employees of KSP Kopdit Pintu Air Rotat. The sampling technique used in this research is probability sampling using the Simple Random Sampling Technique method, namely sampling is carried out randomly without paying attention to stra...
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Pengaruh Internal Auditor dan Internal Control terhadap Pencapaian Prinsip Good University Governance di Universitas Nusa Nipa
Ellygius Mario Pablo Tani
; Yosefina Andia Dekrita
; Paulus Libu Lamawitak
Jurnal Ekonomi, Akuntansi, dan Perpajakan
Vol 1
, No 4
(2024)
This study aimed to determine the influence of Internal Auditors and Internal Control on achieving Good University Governance at Nusa Nipa University. The research employed an associative approach with a causal relationship and a quantitative method. The sampling technique used was Quota Sampling, where the sample was determined based on a predetermined quota. Data collection was carried out through the distribution of questionnaires to 45 respondents. Data analysis was conducted using multiple...
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Analisis Efektivitas Peranan Strategis Dinas Koperasi dan UKM dalam Upaya Pelaksanaan Program Pengembangan UMKM di Kabupaten Sikka
Maria Advensia Tia
; Wilhelmina Mitan
; Paulus Libu Lamawitak
Jurnal Ekonomi, Akuntansi, dan Perpajakan
Vol 1
, No 4
(2024)
This research aims to determine the effectiveness analysis of the strategic role of the Department of Cooperatives and SMEs in implementing the UMKM development program in Sikka Regency. Data analysis uses Qualitative Analysis with the interview method. The results of this research show that, firstly, the strategic role carried out by the District Cooperatives and SMEs Service. Sikka is education and training which aims to increase the capacity and abilities of MSME players and facilitate the pr...
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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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Pemetaan Potensi Pajak Daerah di Kabupaten Sikka Tahun Anggaran 2020-2021
Fransiska Irmawanti Usnaat
; Henrikus Herdi
; Paulus Libu Lamawitak
Populer: Jurnal Penelitian Mahasiswa
Vol 2
, No 3
(2023)
The formulation of the problem in this research is how does the mapping of local tax potential in Sikka Regency based on leading sources, potential sources, developing sources, and underdeveloped sources? This research aimed to determine the mapping of local tax potential in Sikka Regency based on leading, potential, developing, and underdeveloped sources. Research methods used in data collection were interviews and documentation. The data analysis technique was quantitative descriptive analysis...
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