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All Journal Journal of Economic, Bussines and Accounting (COSTING) Referensi : Jurnal Ilmu Manajemen dan Akuntansi Jurnal Informatika Ekonomi Bisnis Community Engagement and Emergence Journal (CEEJ) Jurnal Pendidikan Ilmu Pengetahuan Sosial (JPIPS) Jurnal Akuntansi Universitas Muhammadiyah Kupang Jurnal Revenue : Jurnal Ilmiah Akuntansi Jurnal Ekonomi Journal of Social And Economics Research IIJSE journal of social and economic research Public Policy : Jurnal Aplikasi Kebijakan Publik dan Bisnis
Naiola, Fransiscus Nicodemus
Politeknik Negeri Kupang
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Health Professions Law, Crime, Criminology & Criminal Justice Social Sciences Other

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ANALISIS PROPORSI BELANJA APARATUR DAN BELANJA PELAYANAN PUBLIK TERHADAP BELANJA DAERAH PADA PEMERINTAH PROPINSI NTT Fransiscus Nicodemus Naiola
Jurnal Akuntansi Universitas Muhammadiyah Kupang Vol. 7 No. 2 (2020): JURNAL AKUNTANSI (JA)
Publisher : PROGRAM STUDI AKUNTANSI - UNIVERSITAS MUHAMMADIYAH KUPANG

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Abstract

Tujuan penelitian ini adalah a) untuk mengetahui proporsi belanja aparatur dan Belanja Publik terhadap belanja daerah pada Pemerintah Propinsi Nusa Tenggara Timur. Data sekunder dalam penelitian ini adalah laporan perhitungan Anggaran Pendapatan dan Belanja Daerah Propinsi Nusa Tenggara TimurTahun Anggaran 2016-2018. Hasil penelitian menunjukkan bahwa realisasi belanja operasi sebesar 94,23% artinya dana yang belum dibelanjakan untuk belanja operasi sebesar 5,77%, realisasi belanja modal sebesar 87,74% artinya dana yang belum digunakan untuk belanja modal dalam tahun 2018sebesar 12,26%. Dengan demikian jumlah belanja untuk tahun 2018 sebesar 93.59%. Kondisi ini menunjukkan bahwa realisasi belanja dearah lebih rendah dari jumlah dana belanja yang ditargetkan dalam tahun 2018. Proporsi belanja public pemerinta Daerah Propinsi Nusa Tenggara Timur Tahun 2016 menunjukkan nilai sebesar 17,09%, proporsi belanja pemerinta Daerah Propinsi Nusa Tenggara Timur Tahun 2017 menunjukkan nilai sebesar 12,07%,proporsi belanja pemerintah Daerah Propinsi Nusa Tenggara Timur Tahun 2018 menunjukkan nilai sebesar 10,10 %. Kesimpulan penelitian adalah Belanjaaparatur tahun 2016 sebesar Rp. 947,657,462,249 atau 82,91%, Capaian angka prosentase ini menunjukkan bahwa dana pembangunan sebesar Rp. 1 ,142,993,114,573 dialokasikan untuk belanja operasional sebesar 82,91%, belanja aparatur tahun 2017 sebesar Rp. 1,782,672,303,623 atau 88%. Capaian angka prosentase ini menunjukkan bahwa dana pembangunan sebesar Rp. 2,027,422,950,403 dialokasikan untuk belanja operasional sebesar 87,93% dan belanja apparatur tahun 2018 sebesar Rp. 2,004,452,660,342 atau 90%, Capaian angka prosentase ini menunjukkan bahwa dana pembangunan sebesar Rp. 2,229,633,036,614 dialokasikan untuk pemerintah Propinsi Nusa Tenggara Timur dapat mengurangi alokasi belanja operasional atau alokasi belanja aparatur dan meningkatkan alokasi belanja public atau alokasi belanja modal sehingga hasilpembangunan dapat juga dirasakan oleh masyarakat Nusa Tenggara Timur, paling tidak besaran alokasi antara proporsi belanja aparatur dengan belanja modal perbandingannya 50%
Analisis Sistem Informasi Akuntansi Klaim BPJS (Badan Penyelenggara Jaminan Sosial) Pada Fasilitas Kesehatan Tingkat Pertama Puskesmas Pakubaun Kecamatan Amarasi Timur Kabupaten Fransiscus Nicodemus Naiola; Ria Lestari Mia Vlandrin Sinaga
Journal Pendidikan Ilmu Pengetahuan Sosial Vol. 14 No. 2 (2022): Jurnal Pendidikan Ilmu Pengetahuan Sosial (JPIPS) Vol 14 Nomor 2 Desember 2022
Publisher : FKIP, Universitas Palangka Raya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37304/jpips.v14i2.7738

Abstract

Penelitian ini adalah menganalisis penggunaan Sistem Informasi Akuntansi (SIA) pada Puskesmas Pakubaun berdasarkan unsur-unsur SIA dalam klaim BPJS Kesehatan. Untuk mencapai tujuan tersebut maka digunakan metode dokumentasi dan diskriptif kuantitatif. Hasil penelitian menunjukkan bahwa 5 (lima) unsur-unsr SIA dalam klaim BPJS di Puskesmas Pakubaun sudah terpenuhi, namun untuk memperlacar proses klaim BPJS Kesehatan dalam mengatasi keterlambatan proses klaim masih perlu dibenahi terutama pada unsur peralan yaitu koneksi system jaringan computer internet yang harus memadai. PTCR tertinggi unsur-unsur SIA di Puskesmas Pakubaun adalah unsur laporan (81%) dengan Gab terkecil 19%, sementara PTCR terendah adalah unsur peralatan (72%) dengan Gab terbesar 28%. Dengan demikian secara umum pemenuhan unsur-unsur SIA di Puskesmas Pakubaun sudah memenuhi (Baik) dengan PTCR sebesar 77%. Namun demikian perlu perbaikan berkelanjutan terutama pada unsur peralatan sehingga PTCR kedepan dapat ditingkatkan.
EFFECT OF ECONOMIC GROWTH ON LEVEL POVERTY AND UNEMPLOYMENT RATE AS MEDIATION IN EAST NUSA TENGGARA PROVINCE Fransiscus Nicodemus Naiola; Christian Timotius Peilouw; Donny Teguh Santoso Junias
Jurnal Ekonomi Vol. 12 No. 04 (2023): Jurnal Ekonomi, 2023
Publisher : SEAN Institute

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Abstract

This research aims to determine the effect of economic growth on poverty levels with unemployment as mediation. This research uses a quantitative research method in associative form using one independent variable, namely economic growth, one dependent variable, namely the poverty level, and one moderating variable, namely the unemployment rate. According to Sugiyono (2016), the quantitative method is because research data is in the form of numbers and analysis uses statistics. The data used is a time series from 2018 to 2022 obtained from the Central Statistics Agency (BPS) of Nusa Tenggara Province. Economic growth influences poverty levels in NTT Province. This means that high or low economic growth has an impact on poverty rates. This is because the impact of economic growth is not felt by the poor in NTT Province. Unemployment moderates the influence of economic growth on poverty levels in NTT Province, which means that the number of unemployed continues to increase or decrease affecting economic growth and poverty.
THE EFFECTIVENESS OF IMPLEMENTING THE VILLAGE FINANCIAL SYSTEM (SISKEUDES) IN IMPROVING THE ACCOUNTABILITY OF VILLAGE FINANCIAL REPORTS (VILLAGE CASE STUDY OENIF AND TUNFEU VILLAGE NEKAMESE DISTRICT KUPANG DISTRICT) Agusta Amanda Wulandari; Fransiscus Nicodemus Naiola
Jurnal Ekonomi Vol. 12 No. 04 (2023): Jurnal Ekonomi, 2023
Publisher : SEAN Institute

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Abstract

Study This Purposeful For makes it easier in management finance village , government village together with BPKP to develop application called Village Financial System ( Siskeudes ) . Siskeudes made referring to the Minister of Home Affairs Regulation Number 113 of 2014. Expected with exists application This is accountability on report finance can materialized as well as increasing effectiveness and efficiency . Research objectives This is For analyze application Siskeudes in Oenif Village and Tunfeu Village and know is its use Already in accordance with Minister of Home Affairs Regulation Number 113 of 2014. Type of research used is study descriptive qualitative with approach studies case . Data obtained with method practice direct interviews , observations and documentation in Oenif Village and Tunfeu Village . Data obtained in the form of primary and secondary data . Primary data was obtained researcher with method interview direct with source . Meanwhile secondary data in the form of data that has been documented in Oenif Village and Tunfeu Village like structure organization , history short and report finance . Research results show that application Siskeudes really helped Oenif Village and Tunfeu Village especially in four part management finance village ie implementation , administration , reporting and accountability.
The Relationship of Digital Accounting and Digital Economics in Information Technology Transformation Donny Teguh Santoso Junias; Deddy Barnabas Lasfeto; Fransiscus Nicodemus Naiola; Elma Margaretha Malelak
Jurnal Informatika Ekonomi Bisnis Vol. 6, No. 1 (March 2024)
Publisher : SAFE-Network

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37034/infeb.v6i1.827

Abstract

The aim of this research is to conduct further studies related to the use of digital accounting in an effort to optimize the success of improving the digital-based economy so that it is hoped that it will actually provide real benefits for the business world without being accompanied by detrimental errors in management in the accounting field. The research method used is by conducting a questionnaire survey on several conceptual parameters in Digital Accounting that support the development of the Digital Economy in current conditions. Data analysis uses quantitative qualitative analysis to explain the results of the numerical data analysis produced. The sample used was 43 respondents taken randomly. The expected research output is to be able to make a strategic contribution to the use of digital accounting technology in supporting the development of the digital economy in the business world. The final conclusion of this research proves that digital accounting and the digital economy have a very strong relationship (Corr. Pearson=0.949141 > 0.80). Testing the correlation of digital accounting using the parameters of ease of information and data/internet access illustrates a very strong relationship with information transformation in the digital economic world.
SLACK INCLUDING SCHEME, SELF-ESTEEM IDEALISM, RELATIVISM AND BUDGET EMPHASIS UPON THE BUDGETARY SLACK BEHAVIOR AT PT PEGADAIAN Peilouw, Christian Timotius; Naiola, Fransiscus Nicodemus; Elim, Meyulinda Aviana; Oktariyana, Made Denny
Referensi : Jurnal Ilmu Manajemen dan Akuntansi Vol 12, No 2 (2024)
Publisher : Unitri Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33366/ref.v12i2.5648

Abstract

Purpose: This research aims to obtain empirical evidence of the effect of slack inducing compensation schemes, self-esteem, idealism, relativism, budgetary emphasis on budgetary slack. This research was conducted in attempts to examine the factors that influence the budgetary slack based on three aspects, namely economics, psychology, and sociology. Methods: The research used in this study was a quantitative approach. The research population is structural employees of PT Pegadaian (Kupang City and Ende City). Sampling technique with stratified random sampling method. Questionnaires are used as data collection techniques. The hypothesis was tested using multiple regression analysis by using IBM SPSS Statistic 25.0. Result and discussions: Based on statistical analysis, it shows that slack inducing compensation schemes, relativism and budgetary emphasis have a positive effect on budgetary slack. Meanwhile, idealism has a negative effect on the budgetary slack. Last, self-esteem has no effect toward budget gap but has a positive direction on budgetary slack.
THE INFLUENCE OF TAXPAYER AWARENESS, TAX SERVICE QUALITY, AND MSME TAXPAYER COMPLIANCE ON TAX REVENUE AT KUPANG PRATAMA TAX SERVICE OFFICE Naiola, Fransiscus Nicodemus; Mudamakin , Agnes K. B.; Tanan, Eugenia H.P.; Gah, Tiffany N.P.
Jurnal Revenue : Jurnal Ilmiah Akuntansi Vol. 5 No. 2 (2025): Jurnal Revenue : Jurnal Ilmiah Akuntansi
Publisher : LPPM Universitas Bina Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46306/rev.v5i2.578

Abstract

Purpose — The purpose of this study is to determine how tax revenue at the Kupang Pratama Tax Service Office is impacted by taxpayer knowledge, the quality of tax services, and MSME taxpayer compliance. Method —This quantitative descriptive research utilizes a questionnaire-based data collection approach distributed online through Google Forms at the Kupang Pratama Tax Service Office. These objects or subjects have specific attributes and characteristics. 615 Micro, Small, and Medium-Sized Businesses that were registered as taxpayers at the Kupang Pratama Tax Service Office, which is situated on Jl. Palapa No. 8, Oebobo, Oebobo, Kupang City, East Nusa Tenggara, were the study's population. Result — This study reveals that there is no relationship between the taxpayer awareness variable and tax revenue, tax revenue is impacted by the tax service quality variable. Additionally, tax income is unaffected by the taxpayer compliance variable.
Effectiveness of Local Government Accounting Information Systems: A Study of Training, User Participation, Task Complexity, and Top Management Support Naiola, Fransiscus Nicodemus; Pah, Viany Cecilia
Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE) Vol 9 No 1 (2026): Sharia Economics
Publisher : Universitas KH. Abdul Chalim Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/iijse.v9i1.9198

Abstract

This study, entitled “The Influence of Internal Control Systems and Information Technology…”, highlights how the advancement of information technology in the public sector has encouraged local governments to implement Accounting Information Systems (AIS) to improve the efficiency, effectiveness, and accountability of financial management. AIS plays a crucial role in producing accurate, relevant, and timely financial information as the basis for strategic decision-making. However, the effectiveness of AIS is strongly influenced by several factors, including technical aspects, organizational behavior, and structural support. Effective training can enhance users’ ability to operate the Accounting Information System, thereby improving system effectiveness. Conversely, task complexity can hinder users in utilizing the system, which may reduce its effectiveness. Active user participation can help improve system quality and enhance its effectiveness. Top management support can strengthen the influence of training on system effectiveness by providing adequate resources and support. It can also reinforce the effect of user participation by facilitating communication and collaboration between users and system developers. In addition, top management support may mitigate the negative impact of task complexity on system effectiveness by ensuring sufficient resources and assistance to address task-related challenges. Thus, top management support plays a pivotal role in enhancing the effectiveness of the Accounting Information System.
Revealing the Role of ASN Digital Literacy in Improving Budget Management Effectiveness: A Study of the Government of East Nusa Tenggara Province Munawar, Munawar; Naiola, Fransiscus Nicodemus; Rantelobo, Alftred T.
Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE) Vol 9 No 1 (2026): Sharia Economics
Publisher : Universitas KH. Abdul Chalim Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/iijse.v9i1.9252

Abstract

This study aims to analyze the influence of Regional Government Information System (SIPD RI) synchronization, e-Budgeting, and resistance to change on the effectiveness of budget management in the Provincial Government of East Nusa Tenggara. A quantitative approach was employed using a survey method by distributing questionnaires to officials within the Regional Financial Agency of East Nusa Tenggara Province. Data were analyzed using multiple linear regression with the SPSS program. The results of this study indicate that the SIPD RI Synchronization variable has a positive and significant effect on the effectiveness of budget management, meaning that the more optimal the system synchronization, the higher the effectiveness of budget utilization. The E-Budgeting variable also shows a positive and significant effect on budget management effectiveness, demonstrating that the use of electronic-based systems supports transparency, efficiency, and accountability in regional financial management. The Change Resistance variable has a positive and significant effect on budget management effectiveness, which means that the better the management of resistance to change, the higher the effectiveness of budget management. Simultaneously, the three independent variables have a significant effect on the effectiveness of regional budget management. These findings emphasize that the success of regional financial management reform relies heavily on the synergy between digital systems and officials’ readiness to embrace change. Therefore, the Provincial Government of East Nusa Tenggara must strengthen training, technological infrastructure, and change management to achieve optimal budget management effectiveness.
Pengaruh Implementasi E-Procurement, Sistem Pengendalian Internal dan Kompetensi Sdm Terhadap Kualitas Pengadaan Barang dan Jasa: Studi Kasus pada Biro Pengadaan Barang dan Jasa SETDA Provinsi NTT Tahun 2025 Eugenia Hendrini P. Tanan; Fransiscus Nicodemus Naiola
Community Engagement and Emergence Journal (CEEJ) Vol. 7 No. 6 (2026): Community Engagement & Emergence Journal (CEEJ)
Publisher : Yayasan Riset dan Pengembangan Intelektual

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/ptezh460

Abstract

Tujuan penelitian ini adalah untuk mengetahui pengaruh e-procurement, sistem pengendalian internal dan kompetensi SDM terhadap kualitas pengadaan barang dan jasa. Populasi penelitian ini adalah seluruh pegawai pada Biro Pengadaan Barang dan Jasa Setda Provinsi NTT. Metode penelitian yang digunakan adalah metode kuantitatif dengan teknik survei dimana data dikumpulkan melalui penyebaran kuesioner. Teknik pengolahan data melalui uji validitas, uji reabilitas, uji normalitas, uji multikolonearitas, uji heterokedastisitas, uji regresi linear berganda, uji f, uji t, dan koefisien determinasi .  Berdasarkan penelitian diperoleh hasil bahwa e-procurement berpengaruh positif dan berpengaruh secara signifikan terhadap kualitas pengadaan barang dan jasa, di lihat dari analisis t hitung3,801 > t tabel 2,010 dengan nilai sig 0,000 < 0,05. Sistem pengendalian internal berpengaruh negatif dan tidak berpengaruh signifikan terhadap kualitas pengadaan barang dan jasa di lihat dari hasil analisis t hitung 1,797 < t tabel 2,010 dengan nilai sig 0,079 > 0,05. Kompetensi SDM berpengaruh positif dan berpengaruh secara signifikan terhadap kualitas pengadaan barang dan jasa, di lihat dari analisis t hitung 8,526 > t tabel 2,010 dengan nilai sig 0,000 < 0,05. Dengan demikian dikatakan bahwa Ha diterima atau berpengaruh secara signifikan terhadap kualitas pengadaan barang dan jasa. Dengan adanya penelitian ini diharapkan menjadi bahan evaluasi bagi pihak instansi untuk meningkatkan kualitas pengadaan barang dan jasa.
Co-Authors Agnes Kidi Beda Mudamakin Agusta Amanda Wulandari Agusta Amanda Wulandari Alfred Tandirura Rantelobo Christian Timotius Peilouw Deddy Barnabas Lasfeto Donny Teguh Santoso Junias Elim, Meyulinda Aviana Elma Margaretha Malelak Eugenia Hendrini P. Tanan Gah, Tiffany N.P. Jandry Pieter Zifeyon Ratu Kadja Junias, Donny Teguh Santoso Made Denny Oktariyana Melda Mariana Poeh Mudamakin , Agnes K. B. Munawar Munawar Pah, Viany Cecilia Rantelobo, Alftred T. Ria Lestari Mia Vlandrin Sinaga Tanan, Eugenia H.P. Wulandari, Agusta Amanda