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All Journal The Indonesian Accounting Review Scientific Journal of Reflection : Economic, Accounting, Management and Business Journal on Education Community Development Journal: Jurnal Pengabdian Masyarakat Jurnal Darma Agung Ekopem: Jurnal Ekonomi Pembangunan Inspirasi Ekonomi : Jurnal Ekonomi Manajemen Jurnal Ekonomi dan Bisnis Lamahu: Jurnal Pengabdian Masyarakat Terintegrasi Jurnal Akuntansi Kontemporer
Leopold Melkiano Triangga Dawu
Universitas Katolik Widya Mandira
Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Public Health Social Sciences

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Revealing the SIDA culture in Manggarai on an accrualbased accounting perspective Leopold Melkiano Triangga Dawu; Susana Purnamasari Baso; Maria Odriana Veronica Moi
The Indonesian Accounting Review Vol 12, No 2 (2022): July - December 2022
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/tiar.v12i2.2836

Abstract

From the point of view of accounting science, the culture of giving donations that causes a form of payment and occurs in community groups can refer to the recognition of transactions called the basis of accounting. The culture of paying between families in community groups has affected the structure of society itself. This study aims to examine the "SIDA" tradition that occurs in Manggarai from an accounting point of view. Manggarai is one of the districts in East Nusa Tenggara, which also has a culture of payment obligations called Sida. This study uses qualitative methods through observation and in-depth interviews with community groups in Manggarai. The culture of sida in this study is sidalaki (donations for wedding events), sidamata (gifts for death events), and sidapenti (donations for thanksgiving events). The results show that the culture of sida, Sidalaki (wedding ceremony donations), sidamata (death event donations), and sidapenti (thanksgiving event donations) in Manggarai, implies accrual-based accounting or accrual basis in the process, namely recognition of obligations, income from the sida.
Konsep Matching dalam Budaya Sida Perkawinan Masyarakat Manggarai Susana Purnamasari Baso; Maria Odriana Veronika Moi; Leopold Melkiano Triangga Dawu
Journal on Education Vol 5 No 2 (2023): Journal on Education: Volume 5 Nomor 2 Tahun 2023
Publisher : Departement of Mathematics Education

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/joe.v5i2.1226

Abstract

This study aims to examine the applicability of the concept of matching or matching concept as well as examine the meaning of costs in the tradition of "sida perkawinan (wedding donation)" that occurs in Manggarai from an accounting perspective. Manggarai is one of the districts in East Nusa Tenggara which also has a culture of payment obligations called "sida perkawinan". This study used qualitative methods through observation and in-depth interviews with community groups in Manggarai. The results of the study show that the concept of matching or matching concepts does not apply in the culture of the “sida perkawinanan” because the meaning of cost in the “sida perkawinan” has a higher meaning, namely the value of kinship and tolerance where the elements of love, affection, caring for togetherness, solidarity, mutual assistance, and brotherhood are values ​​that are hidden behind the costs for the “sida perkawinan” and in this culture of the “sida perkawinan” Anak wina do not expect profit or benefits for the obligations that have been incurred.
AKUNTABILITAS DALAM PERSPEKTIF TRADISI KEMATIAN SUA MASYARAKAT BAJAWA Dawu, Leopold Melkiano Triangga; Moi, Maria Odriana Veronica; Jaja, Aurelius Mikael Lengi
JURNAL DARMA AGUNG Vol 31 No 4 (2023): AGUSTUS
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat Universitas Darma Agung (LPPM_UDA)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46930/ojsuda.v31i4.3211

Abstract

The aim of this research is to find the meaning and form of accountability of the SUA Tradition in the Bajawa Society. The concept of accountability can be defined as the accountability or obligation to respond to parties who have the right or authority to request information or accountability regarding the performance and actions of an individual/legal entity/management or collective organization. This type of research is qualitative research. Ethnographic Approach used in this study, data collection was carried out by following observations, in-depth interviews with informants, and documentation. The Sua tradition is a series of death events from the Bajawa people that occur when grieving for a family. The Sua tradition is a series of death events for the Bajawa people, where previously there was grief for a family. The results of the meaning and form of accountability in the SUA death tradition are distinguished in three main dimensions, namely physical, kinship and socio-cultural accountability. The kinship dimension is part of all activities in the SUA tradition, both in the socio-cultural dimension and in the physical dimension.
Strategi Pengembangan Bumdes Untuk Meningkatkan Ekonomi Desa Oemasi, Kecamatan Nekamese, Kabupaten Kupang Karma, Aprilia; Rekong, Karolina; Taseseb, Jilienre Ans; Sofia, Maria Ananias; Tanenofunan, Theresia; Loe, Maria Gracelinda; Dawu, Leopold Melkiano Triangga
JUEB : Jurnal Ekonomi dan Bisnis Vol. 4 No. 2 (2025): JUEB: Jurnal Ekonomi dan Bisnis
Publisher : Yayasan Jompa Research and Development

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57218/jueb.v4i2.1557

Abstract

Badan Usaha Milik Desa (BUMDes) memainkan peran strategis dalam meningkatkan perekonomian desa melalui pengelolaan potensi lokal dan penyediaan layanan yang dibutuhkan masyarakat. Penelitian ini bertujuan menganalisis strategi pengembangan BUMDes "Sehati" di Desa Oemasi, Kecamatan Nekamese, Kabupaten Kupang, yang menghadapi tantangan ganda, yaitu rendahnya partisipasi masyarakat dalam unit simpan pinjam dan kerusakan aset akibat Badai Seroja pada unit penyewaan tenda dan kursi. Metode penelitian menggunakan pendekatan kualitatif deskriptif dengan teknik pengumpulan data melalui observasi, wawancara, dan dokumentasi.  Hasil penelitian menunjukkan bahwa BUMDes berperan sebagai lembaga sosial dan komersial, namun kendala seperti keterbatasan modal, kurangnya kesadaran masyarakat, dan dampak bencana alam menghambat kontribusinya terhadap kesejahteraan desa. Untuk mengatasi hal ini, dirumuskan strategi komprehensif meliputi: (1) penguatan kelembagaan dan tata kelola, (2) peningkatan kesadaran dan partisipasi masyarakat, (3) pengembangan unit usaha berbasis potensi lokal yang resilien, (4) penguatan kemitraan dan jaringan, serta (5) peningkatan akses permodalan. Implementasi strategi ini diharapkan dapat memulihkan dan mengoptimalkan peran BUMDes dalam mendorong pertumbuhan ekonomi dan kesejahteraan masyarakat Desa Oemasi.
Analisis Pengelolaan Anggaran Pendapatan Belanja Desa (APBDes) (Studi Kasus : Desa Compang Ndehes, Kecamatan Wae Ri'i, Kabupaten Manggarai) Jena, Marie Teresa Avilla Manbait; Seran, Maria Bernadette Esy; Jaimun, Elfrida Trivonia; Kenas, Familia Fernanda; Dawu, Leopold Melkiano Triangga
SCIENTIFIC JOURNAL OF REFLECTION : Economic, Accounting, Management and Business Vol. 8 No. 2 (2025): SCIENTIFIC JOURNAL OF REFLECTION: Economic, Accounting, Management, & Business
Publisher : Sekolah Menengah Kejuruan (SMK) Pustek

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37481/sjr.v8i2.1097

Abstract

This study aims to analyze the management of the Village Revenue and Expenditure Budget (APBDes) in Compang Ndehes Village, Wae Ri’i Subdistrict, Manggarai Regency. The research employs a qualitative approach with data collected through interviews and documentation. The focus of the research is to understand the sources of village income and how the budget is utilized for village expenditures. The results show that Compang Ndehes Village generates annual revenue of over IDR 1.4 billion, primarily from transfer funds such as Village Funds (Dana Desa), Village Fund Allocation (ADD), and other financial assistance. The budget is allocated to five main areas: village government administration, village development implementation, community development, community empowerment, and emergency response. Budget planning, implementation, and accountability in Compang Ndehes Village are carried out in accordance with the Minister of Home Affairs Regulation No. 20 of 2018 and the Regent Regulation No. 27 of 2015. The findings indicate that the village government has implemented good financial management principles, namely transparency, accountability, participation, orderliness, and budget discipline. Despite a budget deficit of IDR 7,229,864 in 2024, it was resolved through financing receipts, ensuring no budget shortfall at year-end. The study concludes that the management of APBDes in Compang Ndehes Village is fairly effective but still requires continuous supervision and community involvement to ensure optimal use of funds.
ANALISIS KINERJA KEUANGAN PT. BANK PEMBANGUAN DAERAH NUSA TENGGARA TIMUR TAHUN 2015-2017: ANALISIS KINERJA KEUANGAN dawu, leopold
Inspirasi Ekonomi : Jurnal Ekonomi Manajemen Vol. 1 No. 02 (2019): 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/jie.v1i02.170

Abstract

ABSTRAKSI Bank Pembangunan Daerah Nusa Tenggara TImur merupakan bank pemerintah yang sebagian besar sahamnya dimiliki oleh Pemerintah Daerah Provinsi Nusa Tenggara Timur.Kinerja keuangan adalah satu aspekpenting dalam pencapaian Good Corporate Governance dalam perbankan Indonesia.Adanya transparansi diharapkan dapat meningkatkan kepercayaan publik terhadap perbankan nasional.Tujuan dari penelitian ini adalah untuk mengatahui kinerja keuangan dari Bank Pembangunan Daerah NTT tahun 2015-2017.Berdasarkan hasil perhitungan rasio, rasio likuiditas menunjukan bahwa PT. Bank NTT memiliki kinerja yang cukup baik, meski menunjukan tren penurunan likuiditas. Berkaitan dengan rasio Solvabilitas selama tiga tahun menunjukan kinerja yang baik juga yang artinya Pihak bank mampu membayar semua kewajibannya, dan untuk rasio Rentabilitas menunjukan bahwa selama tiga tahun PT. Bank NTT sudahbaik dalam melakukan efisiensi usaha dalam menghasilkan labanya.
ANALISIS KINERJA KEUANGAN PADA PERUSAHAAN DAERAH AIR MINUM (PDAM) TIRTA LONTAR KABUPATEN KUPANG: KINERJA KEUANGAN Dawu, Leopold; Manane, Desmon Redikson
Inspirasi Ekonomi : Jurnal Ekonomi Manajemen Vol. 2 No. 3 (2020): 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/jie.v2i3.693

Abstract

Salah satu perusahaan daerah yang tergabung dalam Badan Usaha Milik Daerah (BUMD) dalam mengelola sumber daya air di setiap daerah adalah Perusahaan Daerah Air Minum (PDAM). Setiap BUMD dituntut untuk memiliki kinerja yang baik sehingga tujuan BUMD dapat tercapai. Untuk mengetahui keberhasilan Perusahaan Daerah Air Minum (PDAM) dalam mencapai tujuan, dapat dilihat pada 3 (tiga) aspek sesuai dengan Keputusan Menteri Dalam Negeri Nomor 47 Tahun 1999 Tentang Pedoman Penilaian Kinerja Perusahaan Daerah Air Minum yang meliputi: aspek keuangan, aspek operasional, dan aspek administrasi. Kinerja keuangan menjadi salah satu aspek yang penting dalam menilai kinerja PDAM. Hasil penelitian menunjukan nilai kinerja keuangan yang di. peroleh PDAM Tirta Lontar Kabupaten Kupang pada tahun 2014 sebesar 31,50, pada tahun 2015 sebesar 30,00, pada tahun 2016 sebesar 30,00, pada tahun 2017 sebesar 31,50, dan pada tahun 2018 sebesar 29,25. Secara keseluruhan kinerja keuangan PDAM Tirta Lontar Kabupaten Kupang 2014 - 2018 termasuk dalam kategori kurang baik sesuai tingkat keberhasilan yang ditetapkan.
ANALISIS PENGENDALIAN INTERNAL PERSEDIAAN BARANG DAGANG PADA PT. HYPERMART 369 KUPANG Nufninu, Penina; Dawu, Leopold Melkiano Triangga
Inspirasi Ekonomi : Jurnal Ekonomi Manajemen Vol. 3 No. 2 (2021): 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/jie.v3i2.1727

Abstract

PT. Hypermart 369 Kupang dalam proses bisnisnya tidak luput dari masalah sistem pengendalian persediaan. Hal itu dibuktikan sering terjadi kehilangan dan kelebihan barang dagang pada jenis barang tertentu. Hal ini menyebabkan resiko keusangan dan kerusakan barang dagang. Tujuan dari penelitian ini untuk mengetahui Pengendalian Internal Barang Dagang pada PT. Hypermart 369 Kupang menggunakan Teknik analisis deskriptif. Hasil penelitian menunjukkan bahwa penerapan pengedalian interanal barang dagang pada PT. Hypermart 369 Kupang sebesar 75.04% sesuai dengan COSO framework dan tergolong dalam kategori efektif. Dimana komponen informasi dan komunikasi sudah sesuai dengan COSO framework, sedangkan komponen dengan beberapa bagian yang belum sesuai dengan COSO framework adalah lingkugan pengendalian, penilaian resiko, aktivitas pengendalian, dan monitoring. Disarankan agar sistem manajemen resiko seperti menetapkan safety stok/persediaan aman untuk menjamin selalu tersedianya persediaan di gudang, Manajemen PT. Hypermart 369 sistem bongkar muat sampai barang masuk di gudang. Kata kunci : Pengendalian Internal, COSO framework.
ANALISIS FAKTOR PENYEBAB TIDAK TERCAPAINYA TARGET PENERIMAAN RETRIBUSI DAERAH KABUPATEN KUPANG Dawu, Leopold; Malaikosa, Merlyn Salomi; Sonbay, Yolinda Yanti
Inspirasi Ekonomi : Jurnal Ekonomi Manajemen Vol. 4 No. 4 (2022): 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.v4i4.3487

Abstract

ABSTRAK Tujuan yang ingin dicapai dalam penelitian ini adalah untuk: 1) Untuk mengetahui faktor yang menyebabkan tidak tercapainya target penerimaan retribusi daerah Kabupaten Kupang Tahun Anggaran 2015-2019, 2) Untuk mengetahui upaya-upaya apa saja yang dilakukan pemerintah daerah Kabupaten Kupang dalam mengoptimalisasikan penerimaan retribusi daerah Kabupaten Kupang. Jenis dan sumber data menggunakan pendekatan deskriptif kualitatif dan pengumpulan data dilakukan dengan cara wawancara dan dokumentasi di masing-masing Organisasi Perangkatan Daerah (OPD) atau dinas pengelola retribusi daerah yang berada di Kabupaten Kupang.Hasil penelitian menunjukan bahwa terdapat 11 faktor yang menyebabkan tidak tercapainya target penerimaan retribusi daerah Kabupaten Kupang Kata Kunci : Penerimaan, Retribusi daerah ABSTRACT The objectives to be achieved in this study are to: 1) To find out the factors that cause the failure to achieve the Kupang Regency regional levy revenue target for the 2015-2019 Fiscal Year, 2) To find out what efforts are being made by the Kupang Regency regional government in optimizing Kupang regency levy receipts. . Data types and sources use a qualitative descriptive approach and data collection is carried out by means of interviews and documentation in eachRegional Device Organization (OPD) or regional levy management office located in Kupang Regency.The results showed that there were 11 factors that caused the non-achievement of the Kupang regency levy receipt target Keywords : Revenue, Regional levy
Edukasi Keuangan Remaja di SMA Negeri 5 Kupang sebagai Upaya Mencegah Risiko Perilaku Finansial Malut, Maria Goreti; Baso, Susana Purnamasari; Dawu, Leopold Melkiano Triangga; Betu, Kristina Wada; Riwu, Elda; Jagu, Desidaria Ayuhandini
Lamahu: Jurnal Pengabdian Masyarakat Terintegrasi Vol 4, No 2: August 2025
Publisher : Universitas Negeri Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37905/ljpmt.v4i2.33460

Abstract

Teenagers are vulnerable to risky financial behaviors such as online gambling and digital loans due to low financial literacy and high digital access. To address this issue, a community service program was carried out at SMA Negeri 5 Kupang aiming to improve students’ understanding and basic skills in personal financial management. The methods included interactive lectures, financial recording simulations, group discussions, and evaluation through pre-tests and post-tests. A total of 50 students from grades X and XI participated, guided by accounting students and teachers. Results showed that 86% understood basic financial concepts, 76% were able to create simple budgets, 64% became familiar with youth-friendly financial products, and 42% were motivated to set long-term financial goals. Participants also showed strong enthusiasm and began tracking daily expenses. The school’s support further strengthens the sustainability of the program. These findings confirm that a contextual and practical educational approach effectively fosters wiser and more responsible financial behavior among adolescents.
Co-Authors Adiutrix Maria Irayanti Seran Alfonsus Rodriques Suninono Antonius Y. W Timuneno Baso, Susana Purnamasari Beatrix Yunarti Manehat Hermanus , Chantika Elisabeth Jagu, Desidaria Ayuhandini Jaimun, Elfrida Trivonia Jaja, Aurelius Mikael Lengi Jena, Marie Teresa Avilla Manbait Jesus, Monica Perera De Karma, Aprilia Kenas, Familia Fernanda Kolin, Patricia Kristina Wada Betu Loe, Maria Gracelinda Malaikosa, Merlyn Salomi Malut, Maria Goreti Manane, Desmon Redikson Maria Odriana Veronica Moi Maria Odriana Veronica Mooi Maria Odriana Veronika Moi Meo, Albertina Nufninu, Penina Rekong, Karolina Rere Paulina Bibiana Riwu, Elda Selfiana Goetha Seran, Adiutrix Maria Irayanti Seran, Maria Bernadette Esy Sofia, Maria Ananias Suninono, Alfonsus Rodriques Susana Purnamasari Baso Tanenofunan, Theresia Taseseb, Jilienre Ans Wutun , Maria Bernadethe Mawarni Gelu Yolinda Yanti Sonbay