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All Journal Juara: Jurnal Riset Akuntansi Journal of Economics, Business, & Accountancy Ventura 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 Inspirasi Ekonomi : Jurnal Ekonomi Manajemen Studi Akuntansi, Keuangan, dan Manajemen 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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ANALYSIS OF POTENTIAL EFFECTIVENESS AND EFFICIENCY OF TERMINAL RETRIBUTION IN NORTH CENTRAL TIMOR REGENCY Margareta Diana Pangastuti; Yuliati Sengkoen
Inspirasi Ekonomi : Jurnal Ekonomi Manajemen Vol. 8 No. 2 (2026): Inspirasi Ekonomi : Jurnal Ekonomi Manajemen
Publisher : Program Studi Manajemen, Fakultas Ekonomi dan Bisnis, Universitas Timor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32938/ie.v8i2.11056

Abstract

This study aims to analyze the potential effectiveness and efficiency of terminal levy revenue at the Technical Facilities Management Unit (UPTD) of North Central Timor Regency for the 2020-2024 period. The research method used is a quantitative descriptive method with an analysis approach of effectiveness, efficiency, and contribution of terminal levy revenue to Regional Original Income (PAD). The data used are secondary data in the form of targets and realization of terminal levy revenue, as well as operational costs incurred by the UPTD during the study period. The results of the study indicate that the overall level of effectiveness of terminal levy revenue still fluctuates, where in certain years it reaches the effective category, but in other years it does not meet the target. From the efficiency aspect, it was found that the use of operational costs in several years has not been fully efficient because the realization of costs is higher than the revenue. Meanwhile, the contribution of terminal levies to PAD of North Central Timor Regency is still very low, so it has not played a significant role in regional income.
PROGRAM MAGANG DALAM MENINGKATKAN SOFT SKILL MAHASISWA PADA KANTOR POS DAN BPJS KESEHATAN KEFAMENANU Yuliati Sengkoen; Margareta Diana Pangastuti
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.
Village Financial Accountability in Indonesia’s Border Region: Evidence from North Central Timor Margareta Diana Pangastuti; Marce Sherly Kase; Frederic Winston Nalle; Yuliati Sengkoen
Journal of Economics, Business, & Accountancy Ventura Vol. 29 No. 2 (2026): Vol 29 No 2 (August 2026)
Publisher : Research Center and Community Services (PPPM)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v29i2.5614

Abstract

This study examines the associations between budget transparency, village officials’ capacity, Siskeudes utilization, BPD oversight effectiveness, and perceived village financial accountability in the border region of North Central Timor Regency, Indonesia. Data were collected from 90 respondents across 31 villages in seven subdistricts and analyzed using multiple linear regression with village-level cluster-robust standard errors. The regression model was jointly significant, with an adjusted R² of 0.711. Budget transparency and village officials’ capacity were not significantly associated with perceived village financial accountability. In contrast, Siskeudes' utilization and BPD oversight effectiveness were positively and significantly associated with perceived village financial accountability. BPD oversight effectiveness exhibited the largest standardized coefficient among the predictors. These findings indicate that digital financial administration and institutional oversight were more consistently associated with perceived village financial accountability than the other governance attributes within the sampled villages. This study extends empirical evidence on village financial governance to the Indonesia–Timor-Leste border region
Co-Authors Adriana Kolo Arthana, I Komang Bernadus Gawa Rado Bernadus Ghawa Rado Bernadus Ghawa Rado Dethan, Frida Emanuel Tati Taena Ernestina Lika Ernestina Lika Fidelis Atanus Frederic Winston Nalle Hezron Tri Muki KAMILAUS KONSTANSE OKI Marce Sherly Kase 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 Yuliati Sengkoen Yuliati Sengkoen Yuliati Sengkoen