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All Journal MUWAZAH: Jurnal Kajian Gender International Journal of Community Service Asian Journal of Community Services (AJCS) Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen
Brito, Manuel
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Religion Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Public Health Social Sciences Other

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Gender, Livelihood, and Ecotourism during Covid-19 Epidemic in North Halmahera of Indonesia Singgalen, Yerik Afrianto; Kusumawicitra, Astuti; Brito, Manuel
MUWAZAH: Jurnal Kajian Gender Vol 13 No 1 (2021)
Publisher : IAIN Pekalongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28918/muwazah.v13i1.3475

Abstract

This article aims to describe women's role in maintaining livelihoods in the tourism sector during the Covid-19 pandemic. The perspectives used are gender, livelihood, and ecotourism. This research location is in Tanjung Bongo Tourism Object and Kupa-Kupa Beach Tourism Object, North Halmahera Regency, Indonesia. The research method used is qualitative. The data collection techniques used were in-depth interviews, observation, and document study. This study's results indicate the role of women in maintaining livelihoods through business in the tourism sector. In the framework of sustainable livelihoods, limited access to capital affects the capability to support a tourism sector's business. On the other hand, women entrepreneurs in each tourism destination adhere to ecotourism principles to maintain a clean environment and safety and comfort in traveling. Based on this study's results, gender, livelihood, and ecotourism theoretically support sustainable eco-tourism.
Community Empowerment Through Selling Price Determination Training at The Border Market of Humusu C Village, Insana District, North Central Timor Regency Odriana Veronica Moi, Maria; Wada Betu, Kristina; Yohanes William Timuneno, Antonius; Cecilia Pah, Viany; M.T Dawu, Leopold; Brito, Manuel; Canciao Freitas, Joao
International Journal Of Community Service Vol. 4 No. 1 (2024): February 2024 (Indonesia - Malaysia)
Publisher : CV. Inara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51601/ijcs.v4i1.242

Abstract

This service will be carried out at the border market of Humusu C Village, Insana District, North Central Timor Regency, East Nusa Tenggara Province. The problems experienced by the village are composed in two types of problems, namely accounting problems, and financial management problems with the following details: Accounting problems faced by Humusu C Village include:lack of understanding in financial records so that they are unable to get out of poverty, inadequate knowledge of business concepts, so they are unable to set goals for economic activities carried out. Furthermore, the financial management problem faced by Humusu C Village is a lack of understanding in determining the price of goods sold, resulting in prices that are too low on the products sold and very minimal profits.1) Lack of understanding in financial records; 2) Knowledge of weak business concepts; 3) Inability to set targets and evaluate the business. Financial management problems faced by Humusu C Village include: 1) Putting prices too low and always reducing profits. Solutions offered to overcome these problems include socialization to communities directly involved in international transactions at the border market of Humusu C Village, Focus Group Discussion (FGD) with sellers in the Humusu C Village environment to ensure the determination of selling prices in the border market, and assistance of each team member with the seller group. With the solutions offered for the above problems, it is hoped that international transactions that occur in the border market of Humusu C Village can run according to the policies and rules set by the Government.
Rendahnya Komitmen Implementasi Akuntansi Lingkungan: Studi Kasus Pengolahan Sampah Medis Manehat, Beatrix Yunarti; Amaral, Maria Augustin Lopes; Bery , Roy Renaldy Weny; Hermanus, Chantika Elisabeth; Brito, Manuel
Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen Vol. 7 No. 2 (2024): Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen
Publisher : Jurusan Akuntansi Politeknik Negeri Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33795/jraam. v7i2.008

Abstract

Abstract: Low Commitment of the Implementation of Environmental Accounting: Case Study on Medical Waste Purpose: The purpose of this study was to evaluate the application of environmental accounting, green behavior in the management and processing functions of medical waste at a hospital in Kupang City. Method: The method used was a sequential mixed method. The evaluation used Environmental Management Accounting (EMA), Green Behavior, and Permenkes No. 18 of 2020. The results of the study showed that in terms of accounting, there was no calculation of physical or monetary dimensions according to the provisions of EMA. Management is not yet pro-green behavior, there is no determination of targets and performance indicators related to sustainability. Medical waste processing has not fully met the provisions of Permenkes No. 18 of 2020. Novelty: Novelty of this study is that it captures a comprehensive portrait of the commitment to becoming a green hospital. Contribution: This article helps to shed light on the low commitment of environmental accounting in a hospital and provides a solution of how it can be mitigated. Abstrak: Rendahnya Komitmen Penerapan Akuntansi Lingkungan: Studi Kasus Limbah Medis Tujuan: Tujuan penelitian ini adalah untuk mengevaluasi penerapan akuntansi lingkungan, green behavior pada fungsi pengelolaan dan pengolahan limbah medis pada salah satu rumah sakit di Kota Kupang. Metode: Metode yang digunakan adalah metode campuran sekuensial. Penilaiannya menggunakan Environmental Management Accounting (EMA), Green Behavior, dan Permenkes No. 18 Tahun 2020. Hasil penelitian menunjukkan bahwa dari segi akuntansi, tidak ada perhitungan dimensi fisik maupun moneter sesuai ketentuan EMA. Pengelolaan belum berperilaku pro-green, belum ada penetapan target dan indikator kinerja terkait keberlanjutan. Pengolahan limbah medis belum sepenuhnya memenuhi ketentuan Permenkes No 18 Tahun 2020. Kebaruan: Kebaruan dari penelitian ini adalah bahwa penelitian ini menangkap potret komprehensif tentang komitmen untuk menjadi rumah sakit ramah lingkungan. Kontribusi: Artikel ini membantu menjelaskan rendahnya komitmen akuntansi lingkungan di rumah sakit dan memberikan solusi bagaimana hal ini dapat dimitigasi.
Bride Price Valuation for Women with Disabilities: an Accounting Inquiry Manehat, Beatrix Yunarti; Handayani, Suci Lestari; Sonbay, Yolinda Yanti; Brito, Manuel
Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen Vol. 8 No. 1 (2025): Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen
Publisher : Jurusan Akuntansi Politeknik Negeri Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33795/jraam.v8i1.002

Abstract

Purpose: Examines the basis of bride price through an accounting lens to support justice and inclusion for women with disabilities. Method: Qualitative approach using transcendental phenomenology Results: Bride price determination reflects not just economic value but also symbolism, power, and stigma, often marginalizing women with disabilities. Integrating accounting and social psychology, the need for inclusive reforms and critical valuation to promote justice in customary marriages. Novelty: Combining accounting and social psychology to critique injustice by viewing belis for women with disabilities as a socially charged number. Contribution: Supports policy reform with five recommendations for inclusive marriage practices for women with disabilities. Abstrak: Penilaian Mas Kawin bagi Perempuan dengan Disabilitas: Sebuah Kajian Akuntansi Tujuan: Mengkaji dasar penetapan belis melalui pendekatan akuntansi untuk mendukung keadilan dan inklusi bagi perempuan difabel. Metode: Pendekatan kualitatif dan metode fenomenologi transendental. Hasil: Penetapan belis tidak hanya soal nilai ekonomi, tetapi juga mencerminkan simbolisme, relasi kuasa, dan stigma yang meminggirkan perempuan difabel. Integrasi akuntansi dan psikologi sosial menyoroti perlunya reformasi inklusif dan refleksi kritis dalam praktik pernikahan adat. Kebaruan: Penggabungan akuntansi dan psikologi sosial untuk mengkritisi ketidakadilan melalui pembacaan belis sebagai angka yang sarat makna sosial bagi perempuan difabel. Kontribusi: Mendukung reformasi kebijakan melalui lima rekomendasi untuk menciptakan praktik pernikahan adat yang inklusif bagi perempuan difabel.  
Community Service Activities: Socialization of Financial Literacy for Micro, Small and Medium Enterprises Between Two Countries in the Motamasin Border Area Nay, Yustina Alfira; Timuneno, Antonius Y.W.; Betu, Kristina Wada; Moi, Maria Odriana Veronica; Malut, Maria Goreti; Baso, Purnamasari; Brito, Manuel; Jesus, Monica Pareira De
Asian Journal of Community Services Vol. 3 No. 9 (2024): September 2024
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/ajcs.v3i9.11235

Abstract

The aim of this activity is to provide outreach to the public about simple financial recording for MSMEs. Providing knowledge to the public about financial planning and management. Providing knowledge to the public regarding the preparation of Financial Reports for MSMEs. The theories of empowerment, training and financial literacy are adapted in this article to explain the financial literacy of MSMEs in cross-border regions. Financial literacy services include needs surveys, program planning, interactive training, discussions, effectiveness evaluations, and continued development through partnerships. The results is The MSME community in Border Areas knows about Simple Financial Recording; The Border Area MSME community knows about Financial Planning and Management for MSMEs; The MSME community in Border Areas knows about the preparation of financial reports
Co-Authors Baso, Purnamasari Beatrix Yunarti Manehat Bery , Roy Renaldy Weny Canciao Freitas, Joao Cecilia Pah, Viany Handayani, Suci Lestari Hermanus, Chantika Elisabeth Jesus, Monica Pareira De Kristina Wada Betu Kusumawicitra, Astuti M.T Dawu, Leopold Malut, Maria Goreti Maria Augustin Lopes Amaral Maria Odriana Veronica Moi Timuneno, Antonius Y.W. Wada Betu, Kristina Yerik Afrianto Singgalen Yohanes William Timuneno, Antonius Yolinda Yanti Sonbay Yustina Alfira Nay