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All Journal Scientific Journal of Reflection : Economic, Accounting, Management and Business IKRA-ITH EKONOMIKA
Yohanis Pemandi Lian
Universitas Katolik Widya Mandira Kupang
Economics, Econometrics & Finance

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PENGARUH PENERAPAN STANAR AKUNTANSI PEMERINTA DAN KOMPETENSI SUMBER DAYA MANUSIA TERHADAP KUALITAS LAPORAN KUANGAN DAERAH Asti Viomitha Bora’a; Maria Magdalena Neno Kebong; Syalom Nacarani Lopo; Yohanis Pemandi Lian
IKRAITH-EKONOMIKA Vol. 8 No. 3 (2025): IKRAITH-EKONOMIKA Vol 8 No 3 November 2025
Publisher : Universitas Persada Indonesia YAI

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

:Laporan keuangan daerah merupakan bentuk pertanggungjawaban pemerintah daerah atas pengelolaan keuangan publik yang bersumber dari Anggaran Pendapatan dan Belanja Daerah (APBD). Kualitas laporan keuangan daerah sangat penting untuk mewujudkan transparansi, akuntabilitas, serta kepercayaan masyarakat terhadap kinerja pemerintah. Namun, dalam praktiknya masih ditemukan berbagai permasalahan seperti ketidaksesuaian dalam penerapan Standar Akuntansi Pemerintah (SAP), rendahnya pemahaman aparatur terhadap sistem akuntansi pemerintahan, serta kurangnya kompetensi sumber daya manusia (SDM) di bidang keuangan. Kondisi tersebut berdampak pada rendahnya kualitas laporan keuangan yang dihasilkan oleh pemerintah daerah.Tujuan : Untuk mengetahui dan menganalisis pengaruh penerapan Standar Akuntansi Pemerintah terhadap kualitas laporan keuangan daerah. dan Untuk mengetahui dan menganalisis pengaruh penerapan Standar Akuntansi Pemerintah dan kompetensi sumber daya manusia secara simultan terhadap kualitas laporan keuangan daerah.Metode : Menggunakan pendekatan kualitatif dengan metode deskriptif dan verifikatif, untuk mengetahui besarnya pengaruh antara penerapan Standar Akuntansi Pemerintah (SAP) dan kompetensi sumber daya manusia (SDM) terhadap kualitas laporan keuangan daerah.Hasil: Hasil penelitian ini menunjukkan bahwa keberhasilan penerapan Standar Akuntansi Pemerintah yang konsisten serta didukung oleh sumber daya manusia yang kompeten merupakan faktor utama dalam meningkatkan transparansi, akuntabilitas, dan kredibilitas laporan keuangan pemerintah daerah.Kesimpulan: Pemerintah daerah perlu terus meningkatkan pelatihan dan pengembangan kompetensi SDM, serta memastikan penerapan SAP secara menyeluruh dan berkesinambungan agar kualitas laporan keuangan daerah semakin baik dan akuntabel.
Kontribusi Perilaku Generasi Z terhadap Transformasi Kegiatan Ekonomi di Era Digitalisasi Lhya Himong; Serilus Embu Rae; Angga Tobu; Yohanis Pemandi Lian
SCIENTIFIC JOURNAL OF REFLECTION : Economic, Accounting, Management and Business Vol. 9 No. 1 (2026): SCIENTIFIC JOURNAL OF REFLECTION: Economic, Accounting, Management, & Business
Publisher : Sekolah Menengah Kejuruan (SMK) Pustek

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37481/sjr.v9i1.1339

Abstract

The rapid expansion of digital technology has reshaped how individuals interact, work, and participate in economic activities, with Generation Z positioned at the center of this transformation. Growing up in a fully digital environment, this generation demonstrates distinctive behavioral patterns that influence shifts in consumption, entrepreneurship, and digital work practices. This study aims to explain how Generation Z contributes to the transformation of economic activities in the digital era and to identify the challenges they encounter. Using a descriptive qualitative approach supported by questionnaires distributed to 100 respondents and a review of relevant literature, this study examines their digital consumption behavior, use of online platforms for entrepreneurship, and engagement in technology-based economic opportunities. The findings show that Generation Z plays a significant role in driving the modernization of economic activities through the intensive use of e-commerce, digital payments, fintech services, and creative activities on social media. They increasingly engage in content creation, online selling, and personal branding as alternative economic pathways. However, the study also highlights several challenges, including uneven advanced digital literacy, impulsive online spending, mental health pressures associated with constant digital exposure, and the need for continuous skill adaptation in response to automation and artificial intelligence. These findings emphasize the importance of strengthening digital literacy, entrepreneurship skills, financial awareness, and mental well-being to support their sustainable contribution to the digital economy.
Fektivitas Penjualan Online dan Offline terhadap Kepuasan Konsumen di Wilayah Kota Kupang Ruperta Intan Natu; Queen Amelia Safitri; Fella Anggrayni Akulain; Yohanis Pemandi Lian
SCIENTIFIC JOURNAL OF REFLECTION : Economic, Accounting, Management and Business Vol. 9 No. 1 (2026): SCIENTIFIC JOURNAL OF REFLECTION: Economic, Accounting, Management, & Business
Publisher : Sekolah Menengah Kejuruan (SMK) Pustek

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37481/sjr.v9i1.1376

Abstract

The shift toward digital shopping has changed how consumers evaluate convenience, product certainty, and transactional security. In Kupang City, both online and offline channels continue to be used, yet consumers often experience different levels of trust and satisfaction across these platforms. This study aims to examine how trust, shopping experience, and consumer perceptions shape satisfaction in both online and offline purchases. A descriptive qualitative approach was employed, using a mixed-format questionnaire distributed to consumers who had purchased through both channels. Responses were analyzed by grouping similar statements to identify recurring patterns related to convenience, product assurance, and service quality. The findings show that online shopping is valued for its practicality, efficient access, and wider product options, although issues such as product mismatch and delivery delays remain common. Offline shopping is perceived as more reliable due to direct product inspection and face-to-face interaction, which strengthen trust and reduce perceived risk. Overall, the study indicates that each channel contributes differently to consumer satisfaction: online purchases emphasize convenience, while offline purchases highlight security and quality certainty. These results suggest that businesses can benefit from integrating both channels to address diverse consumer needs in Kupang City.
Co-Authors Angga Tobu Asti Viomitha Bora’a Fella Anggrayni Akulain Lhya Himong Maria Magdalena Neno Kebong Queen Amelia Safitri Ruperta Intan Natu Serilus Embu Rae Syalom Nacarani Lopo