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All Journal Juara: Jurnal Riset Akuntansi Jurnal Akuntansi dan Pajak Inovasi : Jurnal Ekonomi, Keuangan, dan Manajemen EKO-REGIONAL JURNAL PENGEMBANGAN EKONOMI WILAYAH Ekonomi dan Bisnis Community Development Journal: Jurnal Pengabdian Masyarakat Bakti Cendana: Jurnal Pengabdian Masyarakat Ekopem: Jurnal Ekonomi Pembangunan Journal of Governance and Accountability Studies Jurnal Perspektif Pembiayaan dan Pembangunan Daerah Jurnal Manajemen Bisnis dan Organisasi International Journal of Economics (IJEC) Jurnal Umum Pengabdian Masyarakat (JUPEMAS) Jurnal Penelitian Pendidikan Indonesia Jurnal Pendidikan dan Sosial Humaniora eJEBA
Pangastuti, Margareta Diana
Development Economics Study Program, Faculty Of Economics And Business, University Of Timor, Indonesia
Agriculture, Biological Sciences & Forestry Humanities Biochemistry, Genetics & Molecular Biology Chemistry Computer Science & IT Decision Sciences, Operations Research & Management Dentistry Economics, Econometrics & Finance Education Environmental Science Health Professions Nursing Public Health Social Sciences Other

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PELATIHAN PEMBUKUAN AKUNTANSI BAGI USAHA MIKRO KECIL MENENGAH (UMKM) UNTUK MENINGKATKAN KINERJA KEUANGAN DI KABUPATEN TIMOR TENGAH UTARA Sengkoen, Yuliati; Pangastuti, Margareta Diana
Jurnal Umum Pengabdian Masyarakat Vol 4 No 2 (2025): Jurnal Umum Pengabdian Masyarakat
Publisher : Yayasan Pendidikan Cahaya Budaya Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58290/jupemas.v4i2.411

Abstract

Usaha Mikro Kecil Menengah (UMKM) di Indonesia merupakan salah satu sokoguru perekonomian Indonesia selain koperasi. Perkembangan jumlah UMKM dari tahun ke tahun semakin bertambah.. Perkembangan UMKM baru terlihat dari sisi jumlahnya saja. Secara umum, khususnya dalam aspek finansial, hanya sedikit UMKM yang mengalami perkembangan dalam hal kinerja keuangannya yaitu belum membuat pembukuan keuangan dan menyusun laporan keuangan yang sesuai dengan standar. Pengelolaan keuangan menjadi salah satu aspek penting bagi kemajuan suatu usaha. Pengelolaan keuangan dapat dilakukan melalui pembukuan akuntansi. Akuntansi merupakan proses sistematis untuk menghasilkan informasi keuangan yang dapat digunakan untuk pengambilan keputusan bagi penggunanya. Objek pengabdian yang dipilih adalah pelaku UMKM yaitu kios-kios yang memiliki ijin usaha dan berlokasi di Kelurahan Maubeli. Pelaksanaan kegiatan Pengabdian Pada Masyarakat ini dilakukan dengan menggunakan metode ceramah, tutorial, dan diskusi. serta pendampingan  selama  melaksanakan pembukuan keuangan sampai dengan penyusunan laporan keuangan. Kegiatan  akan dilakukan pada bulan Januari sampai dengan Mei 2025. Output Pengabdian diharapkan Mitra dapat membuat pembukuan keuangan sesuai standar Akuntansi dan Menyusun Laporan Keuangan dengan baik dan benar.
Peran Sumber Daya Pada Pertumbuhan Ekonomi Daerah Perbatasan Timor Leste Kamilaus Konstanse Oki; Margareta Diana Pangastuti
e-Journal Ekonomi Bisnis dan Akuntansi Vol. 7 No. 2 (2020): e-JEBA Volume 7 Nomor 2 Tahun 2020
Publisher : UPT Penerbitan Universitas Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19184/ejeba.v7i2.18421

Abstract

Economic growth is an important indicator of the success of development. The ability of resources is a determining factor driving economic growth. Belu Regency is a regency in East Nusa Tenggara Province, located on the Indonesia-Timor Leste border, has economic and political strategic value. Human resources, natural resources and the budget are the real sector of the economy in driving economic growth. The research objective was to analyze the effect of resources on the economic growth of Belu district. The study was conducted using secondary data and SmartPLS was the analysis tool. The results of the study, the relationship of natural resources directly with welfare is negative and will be positive when the indirect relationship through the budget. The direct and indirect relationship of human resources with welfare through the budget is positive, but the direct value relationship is smaller when compared to the indirect relationship. This shows that the budget that is formed from the wealth of natural resources and human resources is an important factor in creating public welfare as measured through economic growth. Budgets sourced from local and central government are increasing every year. The creation of the government and elements of society make the most of resources. The attention of the central government through balancing funds is very high. This is because Belu district located on the Indonesia-Timor Leste border is a macroeconomic picture of the border country
Kepuasan Mahasiswa terhadap Layanan Unit Pengelola Program Studi Terkait Pelaksanaan Program MBKM di Universitas Timor Pius A. L. Berek; Yoseph Nahak Seran; Maria Magd. Namok Nahak; Margareta Diana Pangastuti; Fidelis Atanus
Khatulistiwa: Jurnal Pendidikan dan Sosial Humaniora Vol. 5 No. 4 (2025): Desember : Khatulistiwa: Jurnal Pendidikan dan Sosial Humaniora
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/khatulistiwa.v5i4.7772

Abstract

The Independent Learning Campus (MBKM) program is a strategic policy that provides students with opportunities to broaden their knowledge, skills, and experience, both in academic and non-academic fields, through off-campus activities. To support the successful implementation of this program, the Study Program Management Unit (UPPS) plays a crucial role as a provider of academic and administrative services that support students. Therefore, evaluating the level of satisfaction of MBKM participant students with UPPS services is essential for assessing the program's effectiveness, quality, and sustainability. This study aims to measure student satisfaction with UPPS services in the implementation of MBKM by referring to five dimensions of service quality: reliability, responsiveness, capacity, empathy, and infrastructure. The approach used was quantitative with a survey method. Primary data were collected through a Google Form-based questionnaire distributed to MBKM participant students from various study programs at Timor University. Respondents were asked to provide an assessment of each service dimension based on their experience during the program. The results of the descriptive analysis indicate that the level of student satisfaction with UPPS services is very high. More than 90% of students were satisfied with the aspects of reliability, responsiveness, and capacity of the service. The empathy aspect received positive appreciation from 87.9% of students, indicating that the personal interaction and attention provided by UPPS have met the expectations of most participants. However, in terms of facilities and infrastructure, although 84.7% of students expressed satisfaction, 3.3% were dissatisfied, indicating room for improvement in the availability and adequacy of supporting facilities. These findings indicate that in general, UPPS services have met the expectations of MBKM student participants.  
DETERMINAN KINERJA PELAKU USAHA KECIL MENENGAH (UMKM) PASAR PERBATASAN KABUPATEN TIMOR TENGAH UTARA-TIMOR LESTE Pangastuti, Margareta Diana; Frederic Winston
Ekonomi dan Bisnis Vol 11 No 2 (2024): EKONOMI DAN BISNIS
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Pembangunan Nasional Veteran Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35590/jeb.v11i2.7334

Abstract

Penelitian ini mengkaji pengaruh literasi keuangan, inovasi teknologi, dukungan pemerintah, dan norma subjektif terhadap kinerja UMKM di kawasan pasar perbatasan Kabupaten Timor Tengah Utara–Timor Leste dalam konteks pemulihan ekonomi pasca pandemi COVID-19. Pendekatan kuantitatif digunakan melalui analisis regresi linear berganda, diperkaya dengan pendekatan kualitatif untuk menangkap konteks lapangan. Data dikumpulkan dari 80 pelaku UMKM di tiga pasar lintas batas: Wini, Haumeni Ana, dan Napan. Hasil menunjukkan bahwa inovasi teknologi, dukungan pemerintah, dan norma subjektif berpengaruh positif dan signifikan terhadap kinerja UMKM, sementara literasi keuangan berpengaruh negatif dan tidak signifikan. Model regresi menjelaskan 81,68% variasi kinerja UMKM. Keterbatasan penelitian terletak pada ruang lingkup geografis yang sempit, sehingga hasil perlu digeneralisasi dengan hati-hati. Meski demikian, studi ini memberikan kontribusi penting bagi strategi pemberdayaan UMKM perbatasan, khususnya dalam hal penguatan literasi keuangan, digitalisasi usaha, peran pemerintah daerah, serta pemanfaatan norma sosial sebagai modal budaya. Kebaruan penelitian terletak pada integrasi dimensi sosial, teknologi, dan kelembagaan dalam kerangka empiris yang relevan dengan karakteristik wilayah tertinggal dan strategis.
Pengaruh Impor Barang-Barang Konsumsi Terhadap Jumlah Barang Konsumsi Di Indonesia Dethan, Frida; Oki, Kamilaus Konstanse; Pangastuti, Margareta Diana
Ekopem: Jurnal Ekonomi Pembangunan Vol. 6 No. 1 (2024): Ekopem: Jurnal Ekonomi Pembangunan
Publisher : Program Studi Ekonomi Pembangunan Fakultas Ekonomi dan Bisnis Universitas Timor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32938/jep.v6i1.4359

Abstract

Perkembangan perekonomian suatu Negara saat ini tidak terlepas dari kondisi perekonomian global. Salah satu aspek penting dalam perekonomian pada suatu negara di dunia ialah perdagangani nternasional. Hal ini dilihat dari kebutuhan atau penggunaan terhadap barang konsumsi setiap masyarakat Indonesia sangat tinggi dan untuk memenuhi kebutuhan masyarakat yang tidak jarang diproduksi dalam negeri sehingga tidak dapat mencukupi permintaan masyarakat, maka pemerintah mengambil keputusan terhadap masalah ini dengan melakukan impor atau membeli barang dan jasa dari negara luar. Masalah dalam penelitian ini adalah untuk mengetahui hubungan antara variabel makanan dan minuman utama, makanan dan minuman olahan, bahan bakar dan pelumas terhadap jumlah barang konsumsi di Indonesia. Metode pengumpulan data dalam penelitian ini meliputi studi pustaka yang diperoleh dari instansi-instansi terkait, setelah pengumpulan data maka di analisis dengan menggunakan metode kuantitatif. Untuk menjawab rumusan masalah penelitian ini maka digunakan alat analisis regresi linear sederhana dan analisis regresi berganda. Berdasarkan hasil penelitian diketahui bahwa hasil analisis regresi linear sederhana antara variabel makanan dan minuman utama bahwa secara parsial berpengaruh signifikan terhadap jumlah barang konsumsi di Indonesia yang ditunjukkan dengan nilai signifikan sebesar 0,001 < alpha 0,05. Antara variabel makanan dan minuman olahan bahwa secara parsial tidak berpengaruh signifikan terhadap jumlah barang konsumsi di Indonesia yang ditunjukkan dengan nilau nilai signifikan 0,78 > alpha 0,05. Antara variabel bahan bakar dan pelumas bahwa secara parsial berpengaruh signifikan terhadap jumlah barang konsumsi di Indonesia yang ditunjukkan dengan nilai signifikan sebesar 0,001 < alpha 0,05. Berdasarkan hasil penelitian hasil analisis regresi berganda antara variabel makanan dan minuman utama, makanan dan minuman olahan, bahan bakar dan pelumas bahwa secara simultan berpengaruh signifikan terhadap jumlah barang konsumsi di Indonesia yang ditunjukkan dengan nilai signifikan sebesar 0,001 < alpha 0,05
The Impact of The Presence of the University of Timor on the Economy of Local Communities in North Central Timor District Pangastuti, Margareta Diana; Naihati, Elfrida Desiderata
International Journal of Economics (IJEC) Vol. 3 No. 1 (2024): January-June
Publisher : PT Inovasi Pratama Internasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55299/ijec.v3i1.785

Abstract

In the last decade, the North Central Timor Regency in East Nusa Tenggara Province has become a new center of economic growth. This is due to the presence of a higher education institution known as the University of Timor. The presence of this university has a positive impact on small and medium businesses due to the significant flow of educational migration. Therefore, this research aims to identify the partial or simultaneous influence of three main variables, namely social and cultural patterns, educational accessibility, and community thought patterns and attitudes, on the welfare of people involved in micro, small, and medium enterprises (MSMEs). ). The analytical method used is multiple linear regression, involving a sample of 100 respondents from a total of 693 MSME actors. Sampling was carried out randomly using the Simple Random Sampling technique based on the Slovin formula. The research results show that these three variables have a significant positive effect on the welfare of MSMEs in the North Central Timor Regency.
Financial Performance Analysis of Savings and Loan Cooperatives (KSP) Swasti Sari Malaka Branch Pangastuti, Margareta Diana; Nalle, Frederic Winston
International Journal of Economics (IJEC) Vol. 3 No. 2 (2024): July-December
Publisher : PT Inovasi Pratama Internasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55299/ijec.v3i2.1199

Abstract

This study aims to analyze the financial performance of Koperasi Swasti Sari Branch Malaka using financial ratios—liquidity, solvency, profitability, and activity ratios—from 2020 to 2023. The significance of this research lies in its contribution to understanding the financial resilience of cooperatives in Indonesia, particularly in rural and border areas. Using a descriptive quantitative approach, the analysis is based on secondary data obtained from financial reports, processed using Microsoft Excel tools. he results show that the average liquidity ratios indicate good short-term financial stability, with a Current Ratio of 151.68% and a Quick Ratio of 151.64%. The solvency ratio, Debt to Asset Ratio (DAR), averages 67.80%, reflecting controlled reliance on debt, though caution is advised for future financing. The profitability performance is excellent, as evidenced by the Net Profit Margin (NPM) of 67.94% and the Return on Assets (ROA) of 15.84%, indicating strong profitability management. However, the activity ratios highlight inefficiencies, with Cash Turnover averaging 2.13 times and Receivables Turnover at 0.09 times, underscoring the need for improved cash and receivable management. It is recommended that Koperasi Swasti Sari improve its cash and receivables management strategies to enhance operational efficiency, optimize liquidity, and maintain financial sustainability while prudently managing debt to ensure long-term growth.
Determinants of Motorcycle Taxpayer Compliance: Evidence from a Border Region in Eastern Indonesia Pangastuti, Margareta Diana; Sengkoen, Yuliati
Journal of Governance and Accountability Studies Vol. 6 No. 1 (2026): January
Publisher : Goodwood Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/jgas.v6i1.3521

Abstract

Purpose: This study aims to examine the effects of the tax amnesty program, income, moral obligation, and access to tax services on motorcycle taxpayer compliance in Timor Tengah Utara (TTU) Regency, a border region with relatively low tax compliance. Research Methodology: A quantitative approach was employed using a survey method. The study involved 100 respondents selected through the Slovin formula. Primary data were collected via structured questionnaires and analyzed using multiple linear regression. Results: The findings show that, simultaneously, the four variables significantly influence taxpayer compliance. Partially, the tax amnesty program, income, and moral obligation have a positive and significant effect, while tax access has a negative and significant effect on compliance. Conclusions: Taxpayer compliance in TTU Regency is influenced not only by economic capacity but also by moral awareness and accessibility to tax services. Policies that optimize tax amnesty programs, expand digital-based tax services, and strengthen moral and social education grounded in local culture can enhance voluntary tax compliance. Limitations: The study is limited to motorcycle taxpayers in TTU Regency and uses cross-sectional survey data, which may not capture changes in behavior over time. Contribution: This study contributes to the understanding of tax compliance behavior in border regions, offering practical insights for local governments and policymakers to improve regional revenue collection through culturally sensitive and accessible tax policies.
PROGRAM MAGANG DALAM MENINGKATKAN SOFT SKILL MAHASISWA PADA KANTOR POS DAN BPJS KESEHATAN KEFAMENANU Sengkoen, Yuliati; Pangastuti, Margareta Diana
Jurnal Umum Pengabdian Masyarakat Vol 4 No 4 (2025): Jurnal Umum Pengabdian Masyarakat
Publisher : Yayasan Pendidikan Cahaya Budaya Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58290/jupemas.v4i4.611

Abstract

Program magang mahasiswa merupakan bentuk pembelajaran berbasis pengalaman yang berperan penting dalam pengembangan soft skill mahasiswa sebagai bekal memasuki dunia kerja. Permasalahan yang sering dihadapi lulusan perguruan tinggi adalah keterbatasan kemampuan nonteknis, seperti komunikasi, disiplin kerja, dan etika profesional, yang belum sepenuhnya terbentuk melalui pembelajaran di kelas. Kegiatan pengabdian kepada masyarakat ini bertujuan untuk mendeskripsikan pelaksanaan program magang mahasiswa serta menganalisis kontribusinya dalam meningkatkan soft skill mahasiswa pada Kantor Pos dan BPJS Kesehatan Kefamenanu. Metode pelaksanaan kegiatan menggunakan pendekatan experiential learning dan service learning yang dilaksanakan melalui tahapan persiapan, pelaksanaan, serta monitoring dan evaluasi. Mahasiswa dilibatkan secara aktif dalam kegiatan pelayanan administrasi dan pelayanan publik sesuai dengan tugas dan fungsi masing-masing instansi mitra. Hasil kegiatan menunjukkan bahwa program magang memberikan dampak positif terhadap peningkatan soft skill mahasiswa, khususnya pada aspek kemampuan komunikasi, disiplin kerja, tanggung jawab, kerja sama tim, serta etika pelayanan publik. Kegiatan ini juga memberikan manfaat bagi instansi mitra melalui dukungan sumber daya manusia dalam pelayanan kepada masyarakat. Dengan demikian, program magang mahasiswa dapat dijadikan sebagai model pengabdian kepada masyarakat yang berkelanjutan dalam mendukung peningkatan kualitas lulusan perguruan tinggi.
Co-Authors Adriana Kolo Arthana, I Komang Bernadus Gawa Rado Dethan, Frida Ernestina Lika Fidelis Atanus Frederic Winston Nalle Hezron Tri Muki KAMILAUS KONSTANSE OKI Marce Sherly Kase Maria Magd. Namok Nahak Marianus Tabani Naihati, Elfrida Desiderata Oki, Kamilaus Konstanse Pius Almindu Leki Berek Sengkoen, Yuliati Seran, Yoseph Nahak Yohana R.S.S.S. Budi Utami