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All Journal Jurnal Publikasi Ekonomi dan Akuntansi
Rodriques, Julião Henriques
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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Peran Mekanisme Pengawasan dalam Memediasi Hubungan antara Transparansi dan Akuntabilitas Pengelolaan Subsidi Publik Coelho, Agostinho; Rodriques, Julião Henriques; Pinto, Mateus; Pereira, Benigno
Jurnal Publikasi Ekonomi dan Akuntansi Vol. 6 No. 3 (2026): September : Jurnal Publikasi Ekonomi dan Akuntansi
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51903/jupea.v6i3.7152

Abstract

This study aims to analyze the mediating role of oversight mechanisms in the relationship between transparency and accountability in the management of public subsidies in Timor-Leste. The research addresses the gap that increased transparency does not automatically lead to substantive accountability without effective oversight. A quantitative explanatory approach was employed, using questionnaire data collected from 46 officials involved in public subsidy management at the Ministry of Higher Education, Science, and Culture of Timor-Leste. Data were analyzed using path analysis with SPSS software. The findings show that transparency has a positive and significant effect on oversight mechanisms (β=0.739) and on accountability (β=0.837). Oversight mechanisms also have a positive and significant effect on accountability (β=0.594) and fully mediate the relationship between transparency and accountability (indirect effect = 0.509). The implications confirm that transparency alone is insufficient to ensure accountable public subsidy governance without effective oversight systems. This study recommends strengthening internal and external oversight mechanisms, enhancing auditor capacity, and developing digital-based oversight to improve the effectiveness and credibility of public subsidy management in Timor-Leste.
Analisis Pola Konsumsi Daging Ayam Broiler Dan Ayam Lokal Pada Masyarakat: Kajian Faktor Harga Dan Preferensi Konsumen Di Distrik Liquiça Dan Aileu, Timor-Leste Pereira, Benigno; Coelho, Agotinho; Rodriques, Julião Henriques; Pinto, Mateus
Jurnal Publikasi Ekonomi dan Akuntansi Vol. 6 No. 3 (2026): September : Jurnal Publikasi Ekonomi dan Akuntansi
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51903/jupea.v6i3.7165

Abstract

This study aims to analyze the consumption patterns of imported broiler chicken and local chicken in Timor-Leste by emphasizing the influence of price, consumer preferences, and socio-cultural factors in Liquiça and Aileu. A mixed-methods approach was employed through household surveys involving 290 respondents and key informant interviews, with data analyzed using descriptive statistics, binary logistic regression, factor analysis, and conjoint analysis. The results indicate that communities in Liquiça tend to prefer imported broiler chicken due to affordability and market availability, while communities in Aileu show stronger preferences for local chicken driven by cultural values and perceived quality. Price emerged as the primary determinant (45%) of consumption decisions; however, cultural attachment maintained relatively strong demand for local chicken. Geographic location, cultural values, and taste preferences were found to significantly influence poultry consumption patterns. These findings provide an empirical foundation for region-based food policy development to strengthen sustainable food security in Timor-Leste.
Co-Authors Agostinho Coelho, Agostinho Coelho, Agotinho Mateus Pinto Pereira, Benigno