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All Journal Jurnal Mirai Management RJABM (Research Journal of Accounting and Business Management) Media Iuris Journal of Management - Small and Medium Enterprises (SME's) Jurnal Akuntansi : Transparansi dan Akuntabilitas Annals of Management and Organization Research Journal of Tourism Economics and Policy Journal Of Business, Finance, and Economics (JBFE) COMSERVA: Jurnal Penelitian dan Pengabdian Masyarakat Formosa Journal of Sustainable Research (FJSR) Journal of Innovation Research and Knowledge Journal of Comprehensive Science Jurnal Teknologi dan Manajemen Industri Terapan Jurnal Manajemen Bisnis dan Organisasi Journal of Governance, Taxation, and Auditing Jurnal Manajemen dan Ekonomi Kreatif Journal of Social Science Wawasan : Jurnal Ilmu Manajemen, Ekonomi dan Kewirausahaan Jurnal Pengabdian Masyarakat Bangsa GLORY Jurnal Ekonomi dan Ilmu Sosial Indo-Fintech Intellectuals: Journal of Economics and Business Jurnal Manajemen Pariwisata dan Perhotelan MULTIPLE: Journal of Global and Multidisciplinary Jurnal Pengabdian Sosial Menawan : Jurnal Riset dan Publikasi Ilmu Ekonomi Jurnal Ekonomi dan Pembangunan Indonesia Ekonomi Keuangan Syariah dan Akuntansi Pajak JIMEK
de Rozari, Petrus E.
Universitas Nusa Cendana
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PERHITUNGAN HARGA POKOK PRODUKSI DALAM MENENTUKAN HARGA JUAL MELALUI METODE COST PLUS PRICING (STUDI KASUS PADA PABRIK TAHU PINK JAYA OEBUFU DI KUPANG) Helny Melynda Astriani Meroekh; Petrus E. de Rozari; Christien C. Foenay
Journal of Management Small and Medium Enterprises (SMEs) Vol 7 No 2 (2018): Journal of Management - Small and Medium Enterprises (SME's)
Publisher : Universitas Nusa Cendana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35508/jom.v7i2.1212

Abstract

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PENGARUH LITERASI KEUANGAN TERHADAP SIMPANAN DAN PINJAMAN ANGGOTA KOPERASI DI CITRA AKADEMIKA KUPANG Yuyanti Selan; Petrus E. de Rozari; Reyner F. Makatita
Journal of Management Small and Medium Enterprises (SMEs) Vol 6 No 1 (2018): Journal of Management - Small and Medium Enterprises (SME's)
Publisher : Universitas Nusa Cendana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35508/jom.v6i1.1219

Abstract

Cooperative knowledge needs to be owned by Cooperative Members in order to utilize the products ofbank and non-bank financial institutions to be able to manage finances well. Based on the results ofa national surve about Indonesian financial literacy carried out by OJK in 2013, the level offinancial literacy of the Indonesian people was only 21.84% with a level of financial inclusion of59.74%. The majority of financial inclusion in Indonesia is in the banking sector. For Micro, Smalland Medium Enterprises (MSMEs) and cooperatives, the financial literacy level is 15.68% with afinancial inclusion rate of 53.34%. Financial literacy is Knowledge, Understanding, andUtilization in managing finances. This study aims to investigate how much the level of financialliteracy and its effect on savings and loans of members of the Citra Akademika Kupang cooperative.The variables are Knowledge, Understanding, And Utilization that are predicted to have an effecton cooperative member’s Savings and Loan are explained by descriptive analysis and testing usingstatistics. The results showed that the lowest achievement was found in the aspect of Knowledge thathad a negative influence around -32.4% and the highest achievement was found in the Utilizationaspect, which was 74.3% of the members' savings. Utilization affects negatively which ranges from23.7% and it affects significantly to the Loans of cooperative members. This shows that Knowledgeand Understanding are not enough to increase Savings and Loans, meaning that it requires theUtilization of cooperative products to increase Savings and Loans.Keywords: Cooperative Products, Financial Literacy.
KINERJA KEUANGAN DENGAN PENDEKATAN PEARLS PADA KOPERASI CITRA AKADEMIKA DI KUPANG Sesilia Roswita De Ornay; Petrus E. de Rozari; Hironnymus Jati
Journal of Management Small and Medium Enterprises (SMEs) Vol 6 No 1 (2018): Journal of Management - Small and Medium Enterprises (SME's)
Publisher : Universitas Nusa Cendana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35508/jom.v6i1.1225

Abstract

This research is aim to know the financial performance with PEARLS approach on Citra AkademikaCooperation in Kupang in 2013 to 2017 in terms of aspects of Proctetion, Effective Financial Structure,Asset Quality, Rate of Return and Cost, and Sign of Growth. The research was done from May to June2018. The data that used are financial statements of cooperation by calculating 35 ratio of PEARLS.The data collected through interviews and documentation. The data analysis technique performed toanswer this analysis by using PEARLS.The result of this research shows that financial performance atCitra Akademika Cooperation is viewed from aspect (1) Proctetion as a whole shows ideal result withadequate risk reserve factor (2) Effective financial structure as a whole shows ideal result because it canincrease growth potential and earning capacity based on investment (3) The overall asset quality showsthe ideal result because it is able to suppress the ratio of problems that occur in the given loan (4) Rate ofreturn and cost (rate of income and expense) overall shows the ideal result because it is able to provideincome and expenses also measure the average earning income productively. (5) Liquidity indicates theresult is not ideal because it is unable to provide liquid cash reserves to meet the demand for loansgranted from non-stock deposits (6) Sign of growth (signs of growth) as a whole shows the ideal resultwith adequate asset growth. Citra Akademika Cooperation needs to consider the analyzing of financialstructure so that in the coming year the financial performance of Citra Akademika Cooperation can becategorized as a healthy cooperation, in order to increase the asset quality of the cooperation andconduct supervision to the costs to be incurred by each part of the cooperation in order to increase thegrowth of cooperation to be healthy.Keywords: PEARLS, Financial performance
PENILAIAN TINGKAT KESEHATAN KOPERASI (STUDI KASUS PADA KOPERASI KREDIT SAMAMORA KELURAHAN TAUBNENO KECAMATAN KOTA SOE KABUPATEN TIMOR TENGAH SELATAN) Ribka A. Liunokas; Petrus E. de Rozari; Wehelmina M. Ndoen
Journal of Management Small and Medium Enterprises (SMEs) Vol 5 No 2 (2017): Journal of Management - Small and Medium Enterprises (SME's)
Publisher : Universitas Nusa Cendana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35508/jom.v5i2.1365

Abstract

This study aims to investigate the healthy level of the Credit Cooperative Samamora in TaubnenoDistricts, Soe City, South Central Timor Regency, and its development in 2012-2016 in terms ofSeven Aspects i.e Capital, Assets Quality, Management, Efficiency, Liquidity, Autonomy andGrowth, and Self-Identity. This was an descriptive study, in which the object was the Healthy ofCredit Cooperative Samamora in 2012-2016. The data analysis was case study approach referringto Regulations of the State Minister of Cooperative and Small and Medium Scale Enterprises No.14/Per/M.KUKM/XII//2009 about an evaluation of the healthy level of the cooperative.. Theresult indicated that Credit Cooperative Samamora in 2012-2016 : (1) The aspect of Capital was inthe moderate healthy level. (2) The aspect of Quality of Productive Assets was in the moderatehealthy level. (3) The aspect of Management was in the moderate healthy level. (4) The aspect ofEfficiency was in the moderate healthy level. (5) The aspect of Liquidity which was in the ratherunhealthy level. (6) The aspect of Autonomy and Growth was in the the unhealthy level. (7) Theaspect of Self-Identity was in the moderate healthy category. The progress of healthy level at CreditCooperative Samamora in 2012-2016 experienced fluctuation. In 2012,2013 and 2015 CreditCooperative Samamora was in the moderately healthy and in 2014 and 2016 was in the unhealthylevel, with average score obtained is 60,80 which was moderate healthy category.Keywords : Cooperative, Health Level
ANALISIS SUMBER DAN PENGGUNAAN MODAL KERJA PADA KOPERASI SIMPAN PINJAM TANAOBA LAIS MANEKAT Ona Silfia Liunima; Petrus E de Rozari; Wehelmina M Ndoen
Journal of Management Small and Medium Enterprises (SMEs) Vol 9 No 2 (2019): Journal of Management - Small and Medium Enterprises (SME's)
Publisher : Universitas Nusa Cendana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35508/jom.v9i2.1730

Abstract

This research is done in Tanaoba Lais Manekat cooperative. The purpose of this research is to know the source and using of working capital as well as its influence on the profitability of Tanaoba Lais Menekat cooperatives. The study used a quantitative descriptive approach with guidance on cooperative financial statements during the research period of 2013 – 2017. The analysis of the data used in this study is the analysis of the source and the using of working capital by comparing the two-year consectively financial report and profitability analysis with return on asset ratio and return on aquity ratio. Results showed that there was fluctuations in the development of sources and capital use as well as profitability and no working capital relationship to the profitability of Tanaoba Lais Manekat cooperatives. Keywords : Working Capital, Profitability, Return On Asset, Return On Equity, Source of Working Capital
The effect of financial behavior, financial literacy, and macroeconomics on stock investment decision-making in East Nusa Tenggara Ni Nyoman Alit Nugraheni; Pius Bumi Kellen; Petrus Emanuel de Rozari
Annals of Management and Organization Research Vol. 3 No. 1 (2021): August
Publisher : goodwood publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/amor.v3i1.1183

Abstract

Purpose: This study discusses the influence of financial behavior, financial literacy, and macroeconomics on stock investment decision-making in East Nusa Tenggara. Research Methodology: This research is associative research with a quantitative approach. Distributing questionnaires to 225 investors who were used as research samples collected research data. The data obtained were analyzed by multiple linear regression analysis. Results: Partially or simultaneously independent variables affect the dependent variable in the form of investment decisions positively and significantly. Only financial literacy does not have a significant influence on investment decisions Limitations: This research was conducted during the Covid-19 pandemic, where everything that was done in this research was done without meeting directly with the informants. In addition, the variables studied in this study are dynamic and complex in which the results and thoughts can change at any time according to existing conditions. Contribution: This research becomes scientific information about investor behavior in making investment decisions specifically in the East Nusa Tenggara region.
ANALISIS NILAI PERUSAHAAN PADA PERUSAHAAN SUBSEKTOR TELEKOMUNIKASI YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) SELAMA PANDEMI COVID-19 Adriana Teu; Petrus E. De Rozari; Sarlin P. Nawa Pau
JURNAL AKUNTANSI : TRANSPARANSI DAN AKUNTABILITAS Vol 10 No 2 (2022): JURNAL AKUNTANSI: TRANSPARANSI DAN AKUNTABILITAS
Publisher : Universitas Nusa Cendana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35508/jak.v10i2.8728

Abstract

Company has the main goal of increasing the prosperity of the owners or shareholders through increasing company value. Firm value is the fair value of the company which describes the investor's perception of a particular issuer, so that the value of the company is the investor's perception of the company which is always associated with the company's stock price. This study aims to determine the effect of profitability which is measured using return on assets, firm size is measured using size, and capital structure is measured using debt to equity ratio on firm value as measured by Tobin's Q. The population in this study are telecommunication sub-sector companies listed in Indonesia's stock market during the covid-19 pandemic. The number of samples used as many as 4 companies selected using the purposive sampling method with a data of 40 observation data. The data analysis technique used is Panel Data Regression Analysis using the E-Views 10 program and Microsoft Excel 2010. The results show that company size and capital structurehave a significant effect on firm value and profitability but not significant effect on firm value.
Cultural Effect on Financial Literacy (Learn From Wulandoni Barter Market Trader in Lembata Regency) Petrus Emanuel de Rozari; Hironnymus Jati; Reyner F. Makatita
Journal of Social Science Vol. 3 No. 3 (2022): Journal of Social Science
Publisher : Syntax Corporation Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (116.829 KB) | DOI: 10.46799/jss.v3i3.347

Abstract

The purpose of the study was to understand cultural factors and their influence on the financial literacy of Wulandoni traditional barter market traders in Lembata Regency, East Nusa Tenggara Province. This study uses a qualitative and quantitative approach. Data were collected by observation and in-depth interviews with selected informants. Questionnaires were distributed to 50 barter market traders who were determined randomly to determine the influence of culture on financial literacy using statistical measuring tools. The results showed that the barter market activity decreased from time to time in terms of quantity, quality, and execution time. Market participants who use barter and money systems are increasing. The factor that makes the barter market survive is the reason for the cultural traditions passed down from generation to generation. The traders believe that this tradition should not be violated because it will wreak havoc on them. The financial literacy of traders is in a low category in terms of general knowledge of finance, savings, loans, insurance, and investment. The statistical tests show a significant influence between culture and financial literacy on barter market traders. For this reason, in addition to strengthening cultural traditions, it is necessary to improve the financial literacy and cultural literacy of traders and the community, especially the younger generation, to continue to preserve barter market activities in Wulandoni
Peningkatan Peran UMKM Berbasis Digital Di Kabupaten Timor Tengah Selatan Petrus E. de Rozari; Christien C. Foenay; Debry Y. Salean; Yuri Sandra Faah
Jurnal Pengabdian Masyarakat Bangsa Vol. 1 No. 5 (2023): Juli
Publisher : Amirul Bangun Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59837/jpmba.v1i5.167

Abstract

Fenomena menarik pada UMKM di Kabupaten Timor Tengah Selatan (TTS) adalah adanya potensi tetapi tidak didukung dengan metode bisnis yang kekinian. Para pelaku usaha, khususnya pebisnis lokal masih menerapkan cara-cara konvensional, sehingga usaha tidak berkembang dan kalah dalam persaingan usaha dengan pebisnis pendatang. Tujuan pengabdian kepada masyarakat (PKM) ini adalah mengenalkan digitalisasi usaha. Digitalisasi adalah perubahan dari sistem konvensional ke digital sebagai upaya untuk meningkatkan efektivitas dan efisiensi bisnis UMKM. Metode pendekatan yang digunakan adalah penyuluhan, pelatihan, dan pendampingan. Berdasarkan hasil pelatihan dan penyuluhan, pengamatan lapangan dan diskusi bersama pelaku UMKM di Kabupaten TTS menunjukkan bahwa para pelaku usaha menyadari pentingnya digitalisasi usahanya melalui penerapan e-marketing,  transaksi non-tunai dan aplikasi pembukuan berbasis teknologi.  Untuk itu, pelaku UMKM perlu meningkatkan pengetahuan, pemahaman dan ketrampilan dalam digitalisasi usahanya. Pemerintah Kabupaten TTS dapat melakukan pembinaan dan pengawasan UMKM dengan menyediakan pelatihan, penyuluhan dan fasilitasi pendanaan serta menjalin kerjasama dengan perguruan tinggi dan asosiasi usaha dalam mewujudkan digitalisasi UMKM
Peningkatan Peran Badan Usaha Milik Desa (BUM Desa) Melalui UMKM Pembuatan Kripik Aneka Rasa di Desa Leraboleng, Kecamatan Titehena, Kabupaten Flores Timur Herman Yoseph Utang; Petrus Emanuel de Rozari; Yosefina Lewar
Jurnal Pengabdian Masyarakat Bangsa Vol. 1 No. 7 (2023): September
Publisher : Amirul Bangun Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59837/jpmba.v1i7.315

Abstract

Potensi pengembangan peran Badan Usaha (BUM DESA) berbasis pertanian di Desa Leraboleng sangat besar dan memiliki prospek yang cerah. Ada berbagai hasil pertanian dan perkebunan yang bisa dikelola dan dikemas agar bernilai ekonomi tinggi bagi peningkatan kesejahteraan masyarakat desa. Namun, BUM Desa yang sudah berdiri sejak tahun 2018 belum berperan optimal karena tidak memahami dengan baik peran dan fungsinya dalam memberdayakan segenap potensi pertanian sebagai sector potensial yang menggerakan ekonomi masyarakat. Tujuan pengabdian kepada masyarakat (PKM) ini adalah memberikan pelatihan dan pendampingan kepada para pengelola BUM Desa Desa Leraboleng agar meningkatkan perannya  dalam mengembangkan usaha berbasis pertanian melalui pelatihan pembuatan kripik labu jepang, ubi talas, ubi keladi dan pisang bagi kelompok-kelompok UMKM di Desa Leraboleng. Metode yang digunakan adalah pelatihan dan pendampingan. Hasil kegiatan menunjukkan bahwa para Pengelola mulai menyadari tugas dan tanggungjawabnya,  membangun sistem kerja yang terbuka, akuntabel dan kolaboratif dengan berbagai  kelompok pelaku usaha termasuk UMKM   pembuat kripik aneka rasa. Pengelola BUM Desa dan kelompok UMKM  terus belajar meningkatkan pengetahuan,  pemahaman dan ketrampilannya,  bekerja sama, bersinergi  mengelola dan memasarkan  segenap potensi pertanian di Desa Leraboleng. Pemerintah Kabupaten Flores Timur seyogyanya melakukan pembinaan dan pendampingan melalui pelatihan, penyuluhan dan fasilitasi pendanaan serta membuka ruang kerja sama, studi banding  dengan para mitra; BUM Desa desa lain yang sudah lebih maju, perguruan tinggi dan asosiasi usaha dalam mewujudkan BUM Desa yang semakin berperan optimal meningkatkan kesejahteraan masyarakat Desa Leraboleng.
Co-Authors Adriana Teu Ahmad, Rosida Aldarine Molidya Aldarine Molidya Aman, Dominikus K.T. Aminta, Nadiya Aisa Sanusi Amol, Konstantia Amtiran, Paulina Y Anderias U. T. Anabuni Andini, Fajrin Dinda Apolonia Kudja Aprianus Edwin Gendong Ardianto, Saverinus Astri, Lidwina Atahau, Christien Ariyanti Baky, Jovanka Fanya Balle, Marselin Yosina Batagodo, Johanes P Beni, Yuliana Buakia Bere, Teresita Noviyanti Bere, Tirza Amelia Bers, Christiana Jois Boesday, Jecqlin Saskia Boimau, Dea Bernadette Herlita Chain, Fransiska Maria Christin Lassa, Glori Cicilia A. Tungga Cicilia Apriliana Tungga Da Costa, Theresia De Fatima, Novita A De Jesus, Junita Barreto Debry Y. Salean Demu, Yohanes Edwin Gendong, Aprianus Fa'ah, Yuri Sandra Faah, Yuri S Fanggidae, Apriana H.J. Fanggidae, Kiki Marisa Yumita Fanggidae, Ronald Patrick Costantin Filipus Argentano Guntur Suryaputra Flaid, Joselyn Patricia Costantia Foenay, Christien C. Foenay, Chritien C. G. Tefa, Siprianus Gama, Cresensia Dai Gaudensius Suhendro Nardon Ghriani G, Archangela Riama Giri, Evelyn Frisiany Olivia Joany GIRI, Heti Anita Gisela Lobang Gunu Wutun, Maria Magdalena Hamidah, Wanda Hane, Febiana Erlinda Harimans, Hendrikus Warta Hartati, Lidia Helny Melynda Astriani Meroekh Herman Yoseph Utang Hilli, Katjie Anjelin Lidia Hironnymus Jati Hironnymus Jati Hudi, Maria Asdiana Ignasia Ayunanda Duhu Indung, Maria Novista Io, Jeni Mariana Janves, Beata Lertik Jati, Hironnymus Jeki Rohi, Ivon Kristianti Jenifa Carejeira Lopes Kaka, Angelo A. L. A. Rehi Kalimandang, Renaldy Putra Kerihi, Anthon S Y Kevin Elice Luji Kornila, Laura K Y Kurniawati Kurniawati Laka, Estefania Bere Lama Ile, Maria N T K Lani, Julliet Juneva Laukamang, Adigama F Lazarus D. A. Luase LINO, Maria M. Lino, Maria Magdalena Lomi Rohi, Anastasya Maria Clara Yusuf LONA, Aldha Solina Luan, Febriyani Rafu Lusi, Vani Wulan Firlani Lusi, Veldy Valentino Madeira, Jose Makatita, Reyner F. Malau, Eve Ida Manek, Virgilius Philip Nobel Margaretha Susanti Bogar Maria Indriyani Hewe Tiwu Maria Liliosa Coo Wea Maria Lisa Wanda Ndoka Maria Marsela Nasrani Masalle, Fadel Marjuki Mau, Daud Ronis Mayela, Geraldine Nanda Mbeo, Chamelia Yasintha Mbuik, Nova Leastri Memen, Imelda Ina Metak, Theresia Kehi Moruk, Theresia Mutiara Chandra Mowata, Joice Sara Nahas, Maria C Y Naitcea, Maria Irsanti Namedah Vavati Mooy Ndoen, Wehelmina M. Ndoen, Wehelmina Mariana Ndoen, Welhelmina M Neno, Marianus S Ngilly, Sania A Ni Nyoman Alit Nugraheni Novi Theresia Kiak Nubatonis, Paul Engelberth Nunes, Zeferio Da Costa Nutri, Emiliana Octaviano, Roymond Sintyoseph Olivia, Ivana Ona Silfia Liunima Pantur, Maria Jesica Petrus Kase Pingge, Elizabeth Pius Bumi Kellen Pius Bumi Kellen POLINGGOMANG, Yoseba ProPetrus Kase Putra, Metodius Ade Radjah, Adriana Dinda Permata Ratnawati, Elfrida Ribka A. Liunokas Ricardo De Jesus Martins Rihi, Joanna Arabella Manno Rihi, Ruth Elisabeth Rikhard T. Ch. Bolang Rohi, Medi Ananda Rolland E. Fanggidae Rua, Skolastika Febronia Menge Ruek, Niceforus Kiki Julius Saekoko, Arwinda Lonny Saiman, Klaudiana Novanti Sanu, Prischa Angeline Saputri, Nurawalia Sarlin P. Nawa Pau Selly, Jean A Sena, Theresa Kurnia Yulia Seran, Desi Nofriyanti Sesilia Roswita De Ornay Setia, Lidia Ferni Sole, Leonardus Suan, Alfa M Syarin Adisti Vanadis Masorong TAFAE, Desy Lorenci Taga Doko, Febriyanti Sentiche Talo, Vanesa Leo Tameno, Nikson Tanesi, Apriliany Martha Yohana Tani, Kristina Jesika Taopan, Juningsi Ferderika Belandina Theresia Kiak , Novi Tobe, Seprianus Toebajoe, Sonia Saputri Widyastuti, Nurul William Djani Wulandari, Maria Dewi Putri Ximenes, Ana Meliana B Yohanes Demu Yosefina Lewar Yuri Sandra Faah Yuyanti Selan Zethsander Djawa Liunokas Zogara, Juwita Christyani