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All Journal RJABM (Research Journal of Accounting and Business Management) Media Iuris Journal of Social Science 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 International Journal of Social Science, Educational, Economics, Agriculture Research, and Technology (IJSET) 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 Manajemen Bisnis dan Organisasi Asian Journal of Management Analytics 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
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Chemistry Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Environmental Science Health Professions Immunology & microbiology Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Mathematics Medicine & Pharmacology Nursing Physics Public Health Social Sciences Other

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MINDSET ATAU CIRCLE? ANALISIS LITERASI DAN FAKTOR SOSIAL DALAM PERILAKU KEUANGAN MAHASISWA Oki, Vionelda Bubu; Ndoen, Wehelmina M.; Zebua, Darwin; de Rozari, Petrus E.
Indo-Fintech Intellectuals: Journal of Economics and Business Vol. 5 No. 4 (2025): Indo-Fintech Intellectuals: Journal of Economics and Business (2025)
Publisher : Lembaga Intelektual Muda (LIM) Maluku

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54373/ifijeb.v5i4.4542

Abstract

Perilaku keuangan mahasiswa merupakan salah satu aspek penting yang menentukan kemampuan individu dalam mengelola sumber daya keuangan secara bijak. Di era modern saat ini, berbagai faktor seperti tingkat literasi keuangan dan lingkungan sosial turut memengaruhi bagaimana mahasiswa mengambil keputusan keuangan. Penelitian ini bertujuan untuk menganalisis pengaruh literasi keuangan dan faktor sosial terhadap perilaku keuangan mahasiswa di kelurahan oesapa. Metode yang digunakan dalam penelitian ini adalah kuantitatif. Penelitian ini dilaksanakan di kelurahan oesapa, dengan jumlah sampel sebanyak 100 orang mahasiswa dengan menggunakan teknik random sampling dan untuk mengumpulkan data di lapangan menggunakan kuesioner.Metode analisis data menggunakan Spss. hasil penelitian ini menunjukan bahwa, secara parsial literasi keuangan berpengaruh positif dan signifikan terhadap perilaku keuangan mahasiswa di kelurahan oesapa dan faktor sosial berpengaruh positif dan signifikan terhadap perilaku keuangan mahasiswa di kelurahan oesapa. Secara simultan literasi keuangan dan faktor sosial terhadap perilaku keuangan mahasiswa di kelurahan oesapa
Analysis of the Implementation of Performance-Based Budgeting at the State Christian Institute (IAKN) Kupang Devi, Ni Putu Jayanti Kusuma; Rozari, Petrus De; Mas’amah, Mas’amah
Journal of Tourism Economics and Policy Vol. 6 No. 1 (2026): Journal of Tourism Economics and Policy (January - March 2026) - In Progress
Publisher : PT Keberlanjutan Strategis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38142/jtep.v6i1.1869

Abstract

This study examines the implementation of performance-based budgeting at the State Christian Institute (IAKN) Kupang in response to increasing demands for transparency and accountability in public financial management, particularly in religious higher education institutions. Although budget realization at IAKN Kupang is relatively high, the achievement of performance indicators remains suboptimal, indicating a gap between budget absorption and organizational outcomes. This study aims to analyze the extent of performance-based budgeting implementation and to identify the factors that support and hinder its effectiveness. A qualitative approach was employed, with data collected through interviews, documentation, and observation, and analyzed using Miles and Huberman’s interactive model. The findings indicate that performance-based budgeting has been implemented through participatory (bottom-up) planning and the use of digital systems. However, the implementation still emphasizes administrative compliance rather than outcome achievement. Supporting factors include leadership commitment, regulatory support, and the role of internal quality assurance units. In contrast, inhibiting factors consist of delays in fund disbursement, limited human resource competencies, weak coordination between units, the absence of Standard Operating Procedures and Key Performance Indicators, and difficulties in measuring non-physical program outcomes. Overall, the implementation of performance-based budgeting at IAKN Kupang remains in a transitional stage toward a results-oriented budgeting system, requiring improvements in capacity building, performance measurement, coordination, and fund disbursement mechanisms.
Penggunaan Dana Desa terhadap Pemberdayaan dalam Meningkatkan Kesejahteraan Masyarakat di Desa Wolowea Timur Kecamatan Boawae Kabupaten Nagekeo Maria Liliosa Coo Wea; Petrus I. De Rozari; Cicilia A. Tungga
Journal Of Business, Finance, and Economics (JBFE) Vol 5 No 2 (2024): Journal Of Business, Finance, and Economics (JBFE)
Publisher : Universitas Veteran Bangun Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32585/jbfe.v5i2.5713

Abstract

This study aims to determine the use of village funds for empowerment in improving community welfare in East Wolowea Village, Boawae District, Nagekeo Regency by using a qualitative descriptive approach method. The type of research used in this study is field research. The informants used in this study consisted of the Village Head, Village Secretary, Village Treasurer, BPD and the Community. Data were collected using observation, interview, and documentation techniques. The data sources in this study are primary data sources and secondary data. Based on the results of the research, it shows that the empowerment program given to the community in East Wolowea Village, through assistance in the procurement of chickens, cocoa seedlings, and plant seeds has had a positive impact on the welfare of the community. These positive impacts can be seen in increasing income, fulfilling nutritional needs, and saving costs. However, the overall improvement in welfare is still not significant due to several obstacles faced, such as changes in the number of uncertain crops and damage to crops.
THE INFLUENCE OF FINANCIAL GOVERNANCE ON FINANCIAL PERFORMANCETHROUGH APPARATUS COMPETENCE: A STUDY AT BPKAD OF TTS REGENCY Febra Novita Penna; Petrus Emanuel De Rozari; Anthon Simon Y. Kerihi
International Journal of Social Science, Educational, Economics, Agriculture Research and Technology (IJSET) Vol. 5 No. 6 (2026): MAY
Publisher : RADJA PUBLIKA

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aims to analyze the influence of financial governance, encompassing accountability, transparency, efficiency and effectiveness, and regulatory compliance, on local government financial performance, as well as to examine the moderating role of apparatus competence at the Regional Financial and Asset Management Agency (BPKAD) of Timor Tengah Selatan Regency, East Nusa Tenggara Province. This study employs a quantitative-explanatory approach using total sampling with 259 respondents from 66 Regional Government Organizations (OPD). Data were collected through online questionnaires and analyzed using Structural Equation ModelingPartial Least Square (SEM-PLS) with SmartPLS 4.0 software. The results indicate that apparatus competence, efficiency and effectiveness, and regulatory compliance have a positive and significant influence on local government financial performance. In contrast, accountability and transparency do not exhibit a significant influence on financial performance. Regarding the moderation effects, apparatus competence does not significantly moderate the influence of any financial governance variables on financial performance at BPKAD TTS Regency. These findings suggest that efficiency, effectiveness, and regulatory compliance are strategic factors in improving regional financial performance, while apparatus competence needs to be developed more systematically in order to function as an effective moderator in the relationship between financial governance and financial performance.
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.
The Role of Firm Size in Moderating the Effects of Liquidity, Leverage, and Profitability on Firm Value (A Case Study of Energy Sector Companies on the Indonesia Stock Exchange, 2015–2024) Ranisania Arianda Djaha; Paulina Y. Amtiran; Efandri Agustian; Petrus E. De Rozari
Asian Journal of Management Analytics Vol. 5 No. 3 (2026): July 2026
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/ajma.v5i3.16516

Abstract

This study examines the role of firm size in moderating the effect of liquidity, Leverage, and profitability on firm value in energy sector companies listed on the Indonesia Stock Exchange during 2015–2024. A quantitative approach was applied using secondary data from annual financial statements. The analytical methods included panel data regression and Moderated Regression Analysis (MRA). The results indicate that Leverage significantly affects firm value, while liquidity and profitability have no significant effect. Simultaneously, liquidity, Leverage, and profitability significantly influence firm value. Firm size strengthens the effect of Leverage on firm value, but does not moderate the effects of liquidity and profitability. These findings imply that capital structure remains an important determinant of firm value in the energy sector.
Co-Authors Adriana Teu Ahmad, Rosida Aldarine Molidya Aldarine Molidya Aman, Dominikus K.T. Aminta, Nadiya Aisa Sanusi Amol, Konstantia Amtiran, Paulina Y Amtiran, Paulina Y Anderias U. T. Anabuni Andini, Fajrin Dinda Anthon Simon Y. Kerihi 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 A. Tungga Cicilia Apriliana Tungga Da Costa, Theresia Darwin Zebua De Fatima, Novita A De Jesus, Junita Barreto Debry Y. Salean Demu, Yohanes Devi, Ni Putu Jayanti Kusuma Edwin Gendong, Aprianus Efandri Agustian Fa'ah, Yuri Sandra Faah, Yuri S Fanggidae, Apriana H.J. Fanggidae, Kiki Marisa Yumita Fanggidae, Ronald Patrick Costantin Febra Novita Penna 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. Manek, Virgilius Philip Nobel Margaretha Susanti Bogar Maria Indriyani Hewe Tiwu Maria Liliosa Coo Wea Maria Marsela Nasrani Masalle, Fadel Marjuki Mas’amah, Mas’amah 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 Nutri, Emiliana Octaviano, Roymond Sintyoseph Oki, Vionelda Bubu Olivia, Ivana Ona Silfia Liunima Pantur, Maria Jesica Petrus Kase Pingge, Elizabeth Pius Bumi Kellen Pius Bumi Kellen POLINGGOMANG, Yoseba Putra, Metodius Ade Radjah, Adriana Dinda Permata Ranisania Arianda Djaha Ratnawati, Elfrida 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 Yanpitherszon Liunokas Yohanes Demu Yosefina Lewar Yuri Sandra Faah Yuyanti Selan Zogara, Juwita Christyani