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All Journal Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Jurnal Ilmiah Edunomika (JIE) BISNIS : Jurnal Bisnis dan Manajemen Islam
samadara, selfesina
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education

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ANALISIS PERAN APARAT PENGAWAS INTERNAL PEMERINTAH (APIP) PROVINSI NUSA TENGGARA TIMUR DALAM PENCEGAHAN FRAUD DAN PENYALAHGUNAAN DANA DESA Poeh, Melda Mariana; Samadara, Selfesina; N. P. Gah, Tiffany; Mooy, Febriyanti K
JURNAL ILMIAH EDUNOMIKA Vol 8, No 4 (2024): EDUNOMIKA
Publisher : ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jie.v8i4.15649

Abstract

Abstrak Penelitian ini bertujuan untuk mengetahui peran Aparat Pengawas Internal Pemerintah yaitu Inspektorat Daerah Nusa Tenggara Timur dalam mencegah fraud dan penyalahgunaan dana desa di Provinsi Nusa Tenggara Timur. Teknik pengumpulan data pada penelitian ini adalah wawancara, observasi, dan dokumentasi dengan metode analisis data yang telah digunakan oleh Miles dan Huberman. Hasil dari penelitian ini menunjukan bahwa Inspektorat Daerah Provinsi Nusa Tenggara Timur telah menjalankan perannya sebagai Aparat Pengawas Internal Pemerintah dalam pengawasan dana desa yaitu peran sebagai pengawas, peran sebagai konsultan, dan peran assurance yaitu monitoring dan evaluasi. Bentuk dari pelaksanaan ketiga peran tersebut yaitu untuk menjalankan perannya sebagai pengawas Inspektorat membuat Program kerja Pengawasan Tahunan, dan untuk menjalankan perannya sebagai konsultan Inspektorat membuka klinik konsultasi, serta untuk menjalankan perannya sebagai assurance Inspektorat menjadi pengawas dalam memonitoring dan mengevaluasi dengan tujuan agar dapat mengetahui pengelolaan Dana Desa telah dilakukan sesuai ketentuan yang berlaku dan memberikan Saran/Rekomendasi perbaikan terhadap pengelolaan Dana Desa. Kata Kunci: Peran APIP, Inspektorat, Pengawas, Konsultan, Fraud, Dana Desa Abstract This study aims to determine the role of the Government Internal Supervisory Apparatus, namely the East Nusa Tenggara Regional Inspectorate in preventing fraud and misuse of village funds in East Nusa Tenggara Province. Data collection techniques in this study were interviews, observations, and documentation with data analysis methods that have been used by Miles and Huberman. The results of this study indicate that the East Nusa Tenggara Provincial Inspectorate has carried out its role as the Government Internal Supervisory Apparatus in supervising village funds, namely the role as a supervisor, the role as a consultant, and the role of assurance, namely monitoring and evaluation. The form of implementation of the three roles is to carry out its role as a supervisor, the Inspectorate creates an Annual Supervision Work Program, and to carry out its role as a consultant, the Inspectorate opens a consultation clinic, and to carry out its role as an assurance, the Inspectorate becomes a supervisor in monitoring and evaluating with the aim of being able to find out that the management of Village Funds has been carried out in accordance with applicable provisions and provide Suggestions/Recommendations for improvements to the management of Village Funds. Keywords: Role of APIP, Inspectorate, Supervisor, Consultant, Fraud, Village Fund.
Model Penyajian Laporan Keuangan Berdasarkan Interpretasi Standar Akuntansi Keuangan Nomor 335 (ISAK 335) Pada Gereja Masehi Injili Di Timor Sir, Jennie S.; Samadara, Selfesina; Tuati, Nonce F.
Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Vol. 14 No. 1 (2025): Jurnal Maneksi (Management Ekonomi Dan Akuntansi)
Publisher : Politeknik Negeri Ambon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31959/jm.v14i1.2941

Abstract

This research aims to provide a practical solution to the problem of financial transparency and accountability of the Gereja Masehi Injili in Timor (GMIT) by developing a model for presenting church financial reports based on ISAK 335. This research employs qualitative methods, utilizing a case study approach. The research results indicate that GMIT prepares financial reports in a simple form, consisting of reports on cash receipts and cash disbursements, following the format established by the GMIT Synod. Furthermore, this research provides a model for presenting structured and detailed financial reports based on ISAK 335. The practical implications expected from this research are changes in the format and structure of presenting GMIT's financial reports, making them more comprehensive and accurate for users, particularly GMIT congregations. Keywords: church; financial statements; ISAK 335
Dampak Penerapan Anggaran Berbasis Kinerja Terhadap Akuntabilitas Kinerja Instansi Pemerintah Kabupaten Nagekeo-Flores Samadara, Selfesina; Sir, Jennie S.; Poeh, Imelda M.
Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Vol. 14 No. 1 (2025): Jurnal Maneksi (Management Ekonomi Dan Akuntansi)
Publisher : Politeknik Negeri Ambon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31959/jm.v14i1.2948

Abstract

This study aims to determine the Impact of performance-based budgeting on Government Agencies' performance accountability in the Nagekeo-Flores Regency. The implementation of this performance-based budget utilizes four variables: budget planning (X1), budget implementation (X2), budget accountability (X3), and performance evaluation (X4). The Y variable is Performance Accountability. The study uses primary data. The population in this study consists of the budget and accounting sub-sections of the Financial and Regional Asset Management Agency of Nagekeo-Flores Regency. The analysis method used in this study is multiple linear regression. Based on the hypothesis test result in this study, the influence of budget implementation, consisting of budget planning, budget implementation, and budget accountability reporting, has a positive and significant effect, and performance evaluation has a negative and significant impact on the performance accountability of Nagekeo Regency Government agencies. Keywords: Budget, Performance, Accountability
Strategi Pengembangan Digitalisasi UMKM Di Kecamatan Amarasi Kabupaten Kupang Siahaan, Moni; Samadara, Selfesina; Bire, Amran Rohi
Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Vol. 14 No. 1 (2025): Jurnal Maneksi (Management Ekonomi Dan Akuntansi)
Publisher : Politeknik Negeri Ambon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31959/jm.v14i1.2952

Abstract

The industrial revolution requires individuals to think critically and creatively, implemented through entrepreneurship in the form of micro, small, and medium enterprises (MSMEs), which have become one of the promising business potentials and opportunities. MSMEs are the largest economic actors in the Indonesian economy and play a significant role in building and growing the economy, especially in Indonesia. In facing competition, many business actors use various strategies to develop their trading businesses. One creative strategy to face competition is the strategy of digitalization development. This research aims to identify and analyze the digitalization development strategies and the priority strategies that can be used by MSMEs located in Amarasi District. The research method used is descriptive analysis. The population in this study consists of 24 MSMEs with various characteristics. The sample for this research uses purposive sampling by establishing criteria, resulting in 8 MSMEs. The analysis technique used is SWOT analysis. The outcomes of this research are: 1) Digitalization Development Strategies for MSMEs in Amarasi District, Kupang Regency 2) Publication in a National Accredited Journal Sinta. Keywords: Strategy, business, development, digitalization, MSMEs
ANALISIS PERAN APARAT PENGAWAS INTERNAL PEMERINTAH (APIP) PROVINSI NUSA TENGGARA TIMUR DALAM PENCEGAHAN FRAUD DAN PENYALAHGUNAAN DANA DESA Poeh, Melda Mariana; Samadara, Selfesina; N. P. Gah, Tiffany; Mooy, Febriyanti K
JURNAL ILMIAH EDUNOMIKA Vol. 8 No. 4 (2024): EDUNOMIKA
Publisher : ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jie.v8i4.15649

Abstract

Abstrak Penelitian ini bertujuan untuk mengetahui peran Aparat Pengawas Internal Pemerintah yaitu Inspektorat Daerah Nusa Tenggara Timur dalam mencegah fraud dan penyalahgunaan dana desa di Provinsi Nusa Tenggara Timur. Teknik pengumpulan data pada penelitian ini adalah wawancara, observasi, dan dokumentasi dengan metode analisis data yang telah digunakan oleh Miles dan Huberman. Hasil dari penelitian ini menunjukan bahwa Inspektorat Daerah Provinsi Nusa Tenggara Timur telah menjalankan perannya sebagai Aparat Pengawas Internal Pemerintah dalam pengawasan dana desa yaitu peran sebagai pengawas, peran sebagai konsultan, dan peran assurance yaitu monitoring dan evaluasi. Bentuk dari pelaksanaan ketiga peran tersebut yaitu untuk menjalankan perannya sebagai pengawas Inspektorat membuat Program kerja Pengawasan Tahunan, dan untuk menjalankan perannya sebagai konsultan Inspektorat membuka klinik konsultasi, serta untuk menjalankan perannya sebagai assurance Inspektorat menjadi pengawas dalam memonitoring dan mengevaluasi dengan tujuan agar dapat mengetahui pengelolaan Dana Desa telah dilakukan sesuai ketentuan yang berlaku dan memberikan Saran/Rekomendasi perbaikan terhadap pengelolaan Dana Desa. Kata Kunci: Peran APIP, Inspektorat, Pengawas, Konsultan, Fraud, Dana Desa Abstract This study aims to determine the role of the Government Internal Supervisory Apparatus, namely the East Nusa Tenggara Regional Inspectorate in preventing fraud and misuse of village funds in East Nusa Tenggara Province. Data collection techniques in this study were interviews, observations, and documentation with data analysis methods that have been used by Miles and Huberman. The results of this study indicate that the East Nusa Tenggara Provincial Inspectorate has carried out its role as the Government Internal Supervisory Apparatus in supervising village funds, namely the role as a supervisor, the role as a consultant, and the role of assurance, namely monitoring and evaluation. The form of implementation of the three roles is to carry out its role as a supervisor, the Inspectorate creates an Annual Supervision Work Program, and to carry out its role as a consultant, the Inspectorate opens a consultation clinic, and to carry out its role as an assurance, the Inspectorate becomes a supervisor in monitoring and evaluating with the aim of being able to find out that the management of Village Funds has been carried out in accordance with applicable provisions and provide Suggestions/Recommendations for improvements to the management of Village Funds. Keywords: Role of APIP, Inspectorate, Supervisor, Consultant, Fraud, Village Fund.
THE INFLUENCE OF FINANCIAL INCLUSION, ACCESS TO FINANCING, AND TECHNOLOGICAL INNOVATION ON MICRO, SMALL, AND MEDIUM ENTERPRISES GROWTH IN KUPANG CITY Djaha, Zainuddin Adang; Samadara, Selfesina; Sir, Jennie Sarlota; Sunarya, Herni
Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Vol. 15 No. 2 (2026): Jurnal Maneksi (Management Ekonomi Dan Akuntansi)
Publisher : Politeknik Negeri Ambon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31959/jm.v15i2.3877

Abstract

Introduction: This research examines the influence of financial inclusion, access to financing, and technological innovation on the growth of Micro, Small, and Medium Enterprises (MSMEs) in Kupang City. Methods: The population in this study was MSME entrepreneurs, especially ikat weavers, totaling 357 business units. The number of samples used in this study was 189 respondents. The sampling technique was the Slovin method. Data Analysis Techniques used included instrument validity and reliability tests, partial influence tests (t-tests), and simultaneous influence tests (F-tests). Results: The results indicate that financial inclusion and access to financing have a positive and significant influence on MSME growth, with significance values of 0.014 and 0.001, respectively. Meanwhile, the effect of technological innovation on MSME growth is insignificant, with a significance value of 0.286. Simultaneous analysis also shows that these three factors together have a positive and significant influence on MSME growth, with an F-value of 2.984, which is greater than the F-table of 2.650Conclusion and suggestion: Based on these results, recommendations include improving financial literacy, expanding access to financing through more accessible financing products, and encouraging the adoption of digital technology by MSMEs. Furthermore, the importance of policies that support MSMEs and strengthening collaboration between the government, financial institutions, and MSME players are also key to creating an ecosystem that supports MSME growth in Kupang City. By implementing these recommendations, it is hoped that MSMEs can grow more rapidly, increase their competitiveness, and contribute more to the local economy. Keywords: Access to Financing, Economic Growth, Financial Inclusion, Technological Innovation
DAMPAK PENERAPAN E-COMMERCE DAN MANAJEMEN KEUANGAN TERHADAP KINERJA KEUANGAN USAHA KECIL MENENGAH (UMKM) KOTA KUPANG Siahaan, Moni Yuniati; Muni, Wilhelmina; Samadara, Selfesina
Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Vol. 15 No. 2 (2026): Jurnal Maneksi (Management Ekonomi Dan Akuntansi)
Publisher : Politeknik Negeri Ambon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31959/jm.v15i2.3888

Abstract

Introduction: This study aims to analyze the effect of e-commerce adoption and financial management on the financial performance of Small and Medium Enterprises (SMEs) in Kupang City. Methods: The study employs a quantitative approach using a survey method through Likert-scale questionnaires distributed to 120 SME owners, selected using purposive sampling. Data analysis was conducted using multiple linear regression with SPSS version 25, preceded by validity, reliability, and classical assumption tests.Results: The results show that partially, e-commerce has a positive and significant effect on financial performance (t = 5.432; p = 0.000), as does financial management (t = 3.876; p = 0.001). Simultaneously, both variables have a significant effect on financial performance (F = 45.210; p = 0.000). The coefficient of determination (R²) of 0.58 indicates that 58% of the variation in financial performance can be explained by these two variables.The findings indicate that e-commerce has a more dominant influence compared to financial management; however, both variables are complementary in improving SME financial performance. Therefore, the integration of business digitalization and sound financial management is a key factor in enhancing the competitiveness and sustainability of SMEs in Kupang City. Keywords: E-Commerce, Financial Management, Financial Performance, SMEs,
PEMBERDAYAAN EKONOMI MASYARAKAT BERBASIS KEMITRAAN (Studi Kasus Nelayan Desa Sulamu Kabupaten Kupang NTT) samadara, selfesina
BISNIS Vol 4, No 1 (2016): BiSNIS: Jurnal Bisnis dan Manajemen Islam
Publisher : Universitas Islam Negeri Sunan Kudus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21043/bisnis.v4i1.1683

Abstract

Less development of the fisheries sector and its contribution to the PAD, especially traditional fishery business in the village Sulamu predominantly due to the lack of capital. The research objectives: 1) To describe the socio-economic conditions of the fishing village of Sulamu, Kupang. 2) To find a model of partnership in addressing the problem of poverty in the fishing village Sulamu Kupang district. Methods of data collection using survey method, observation method, and the quantitative and qualitative methods. The sampling method using purposive sampling method. Data presented in the form of tabulation and then analyzed descriptively, which results or capital investment, total cost, revenue, and profit in order to obtain the level of welfare of traditional fishermen in the village Sulamu. Analysis of the performance of the economy as acriterion indicates that the undiscounted net gillnet fisheries inthe village Sulamu profitable, efficient and feasible to operate with R / C ratio of 1.35 and profitability of 35.39% and a payback period (PP) of 2.8.
Co-Authors Bire, Amran Rohi Djaha, Zainuddin Adang Mooy, Febriyanti K Muni, Wilhelmina N. P. Gah, Tiffany Poeh, Imelda M. Poeh, Melda Mariana Siahaan, Moni Siahaan, Moni Yuniati Sir, Jennie S. Sir, Jennie Sarlota Sunarya, herni Tuati, Nonce F.