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All Journal Akuntansi'45 Gema Wisata Gemilang: Jurnal Manajemen dan Akuntansi Journal of Creative Student Research Inisiatif: Jurnal Ekonomi, Akuntansi Dan Manajemen Wawasan : Jurnal Ilmu Manajemen, Ekonomi dan Kewirausahaan Jurnal Ekonomi Manajemen Akuntansi Dharma Ekonomi Jurnal Manajemen Dan Bisnis Ekonomi Jurnal Riset Akuntansi Jurnal Accounting UNIPA Dinamika Publik: Jurnal Manajemen dan Administrasi Bisnis Jurnal Projemen UNIPA Master Manajemen Harmoni Sosial : Jurnal Pengabdian Dan Solidaritas Masyarakat Jurnal Kemitraan Masyarakat Jurnal Pelayanan Masyarakat Masyarakat Mandiri: Jurnal Pengabdian Dan Pembangunan Lokal Pemberdayaan Masyarakat: Jurnal Aksi Sosial Management Dynamics: International Journal of Management and Digital Sciences Global Economics: International Journal of Economic, Social and Development Sciences
Emilianus Eo Kutu Goo
Unknown Affiliation
Agriculture, Biological Sciences & Forestry Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Transportation Other

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Analisis SWOT pada Usaha Jeanette Thrift Maumere Emilianus Eo Kutu Goo; Maria Fraisceis Canserina Anggun Parera; Angela Felisitas Ina Ritan; Yosefa Yuliatrix; Anamaria Ellyria D’Nisa; Sakarias Leanaldi; Vinsensius Alfarodino Keytimu
MASMAN Master Manajemen Vol. 3 No. 4 (2025): Master Manajemen
Publisher : Fakultas Ekonomi & Bisnis, Universitas Nusa Nipa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59603/masman.v3i4.1172

Abstract

The purchase of secondhand goods, known as thrifting, involves acquiring and reselling pre-owned clothing at low cost. Originating from Western practices during the Great Depression in the United States, this activity is no longer solely about financial considerations it is also an effort to protect the ecosystem by reducing fashion waste and addressing the adverse impacts of fast fashion, such as pollution and unethical labor practices. In Indonesia, thrifting has expanded rapidly since the 2010s, supported by the creative industry, online access, and platforms like Shopee and Tokopedia. It contributes 10% to the nation’s creative economy (BPS 2022), with export value reaching Rp 100 trillion. This phenomenon has gained traction among young generations such as millennials and Gen Z, often aligning with local cultural traditions. In Maumere, a small city in East Nusa Tenggara with limited access to international fashion, thrifting has emerged as a primary option for students. Stores offer t-shirts, blouses, and dresses priced between Rp 20,000 and Rp 50,000, which suits their modest financial circumstances. Jeanette’s (Aunt Cindy’s) business focuses on top garments like crop t-shirts and crop blouses, leveraging online marketing through TikTok, Instagram, and Facebook to compensate for the store’s less-than-ideal location. This study employs a qualitative approach with direct interviews with Jeanette, using SWOT analysis for evaluation. Strengths: Affordable pricing and alignment with current fashion trends enhance customer loyalty. Weaknesses: Delayed inventory arrivals, "PHP" behavior (holding items without purchase), ineffective management, and limited product options. Opportunities: Adoption of digital technology and fashion trends. Challenges: Domestic competitors and low-priced imported goods. This study provides strategic guidance for small businesses in remote areas to adapt to the digital era.
Strategi Pemasaran yang Efektif untuk Meningkatkan Penjualan di Funn Maumere Emilianus Eo Kutu Goo; Sahrul Hidayat; Nelci Elvida Klega; Asdianti Asdianti; Yusliani Julein Wole; Afdal Sayhudin
Harmoni Sosial : Jurnal Pengabdian dan Solidaritas Masyarakat Vol. 3 No. 1 (2026): Januari: Harmoni Sosial : Jurnal Pengabdian dan Solidaritas Masyarakat
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62383/harmoni.v3i1.2835

Abstract

This community service activity aims to strengthen the marketing strategy of FUNN Maumere as a culinary business operating in an increasingly competitive market environment. The program was conducted using a qualitative descriptive approach through field observations, interviews with business owners and employees, and direct mentoring in implementing more effective marketing strategies. The results indicate that FUNN Maumere has applied a combination of traditional and digital marketing strategies, including brochure distribution and active promotion through social media platforms such as Instagram, TikTok, and Facebook. The mentoring activities focused on optimizing digital marketing, improving service quality, and strengthening brand consistency. These efforts contributed positively to increased brand awareness, customer interest, and wider promotional reach. However, sales performance remains fluctuative due to external factors, such as weather conditions and differences in outlet location characteristics. Therefore, this community service emphasizes the importance of continuous product innovation, enhancement of customer experience, and optimization of digital marketing strategies to reduce dependency on external conditions. This activity is expected to serve as a practical reference and mentoring model for other culinary MSMEs in developing adaptive, innovative, and sustainable marketing strategies to improve competitiveness and business continuity.
EVALUASI KONTRIBUSI PAJAK AIR TANAH TERHADAP PENDAPATAN ASLI DAERAH (PAD) DI KABUPATEN SIKKA Carolina Yunyta Duminggu; Emilianus Eo Kutu Goo; Maria Silvana M. Carcia
Jurnal Projemen UNIPA Vol 13 No 1 (2026): Januari: Jurnal Projemen UNIPA
Publisher : Universitas Nusa Nipa Maumere

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Abstract

Abstract. Locally Generated Revenue (PAD) is an important indicator in assessing a region's fiscal independence. One source of PAD with potential for development is Groundwater Tax (PAT), particularly in areas with significant groundwater utilization. This study aims to evaluate the contribution of Groundwater Tax to Locally Generated Revenue (PAD) in Sikka Regency during the 2020–2024 period. The research method used is descriptive with quantitative and qualitative approaches. The data used are secondary data obtained from the Sikka Regency Regional Revenue Agency, including data on realized Groundwater Tax and PAD revenues, as well as primary data obtained through observations and interviews during the internship. Data analysis techniques were used to calculate the contribution of Groundwater Tax to.Total PAD and analyze its revenue development from year to year. The results show that the contribution of Groundwater Tax to Sikka Regency's PAD is still relatively small and fluctuates, although overall PAD realization is quite effective. This low contribution is influenced by several factors, including suboptimal taxpayer compliance, limited human resources, and the suboptimal implementation of the regional tax digitalization system. Therefore, strategic efforts are needed in the form of increasing supervision, taxpayer data collection, tax socialization, and optimization of the tax administration system to increase the contribution of Groundwater Tax to Sikka Regency's PAD in the future
Evaluasi Penerapan Sistem Self Assessment Dalam Pemungutan Pajak Atas Barang dan Jasa Tertentu Atas Makanan dan / Atau Minuman (Pajak Restoran) Dalam Meningkatkan Pajak Daerah Di Kabupaten Sikka Maria Yati Sonia Bria; Yosefina Andia Dekrita; Emilianus Eo Kutu Goo
Jurnal Projemen UNIPA Vol 13 No 1 (2026): Januari: Jurnal Projemen UNIPA
Publisher : Universitas Nusa Nipa Maumere

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Abstract

This research aimed to evaluate the implemention of the self assessment system in the collection of taxes on certain goods and services no food and/or beverages (restaurant tax) in increasing local revenue in Sikka Regency. This research was based on the fact that the realization of restaurant tax revenue has not yet been optimal, which was caused by dishonesty amomg taxpayers in reporting their sales turnover. The research method used in techniques including interviews, observation, and document studies. The results of this research indicated that the evaluation of the implemention of the self assessment system in the collection of taxes on certain goods and services on food and/or beverages (restaurant tas) in creasing local revenue has been carried out following the provisions of the applicable regional regulations but has not yet been fully optimal. This was due to the challenges and constraints faced by the Regional Revenue Agency in collecting restaurant taxes. The challenges encountered include dishonesty among taxpayers in reporting their sales turnover, while the constraints include the low level of awareness and understanding of taxpayers regarding procedures for self-calculation, reporting, and payment. However, the Regional Revenur Agency has undertaken various efforts or strategies to increase restaurant tax revenue in Sikka Regency, such as conducting spot checks, implementing education and socialization programs, utilizing and installing technological tools such as M-Pos, and enforcing strict supervision to improve restaurant tax revenue targets and enchance local revenue in Sikka Regency, so that more optimal targets can be achievied
Effectiveness Of E-Bmd Implementation in The Context Of Presenting Financial Statements (Fixed Assets and Current Assets) at The Financial And Asset Management Agency Of Sikka District T.A. 2023 Gita Yolanda; Emilianus Eo Kutu Goo; Maria Modesta Missi Mone
Global Economics: International Journal of Economic, Social and Development Sciences Vol. 2 No. 1 (2025): March: Global Economics - International Journal of Economic, Social and Develop
Publisher : International Forum of Researchers and Lecturers

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70062/globaleconomics.v2i1.164

Abstract

The implementation of the Elektronik Barang Milik Daerah (e-BMD) system is crucial for improving the management and financial reporting of regional government assets. This study examines the effectiveness of e-BMD at the Badan Pengelola Keuangan dan Aset Daerah (BPKAD) of Sikka Regency in preparing financial reports, particularly for fixed and current assets. Using qualitative methods, data were collected through interviews, observation, and document analysis. The results show that e-BMD significantly enhances efficiency, accuracy, and accountability in asset management, although technical and resource limitations remain challenges. Recommendations include training enhancement and system optimization to improve performance.
PENGARUH KREDIT MACET TERHADAP KINERJA KEUANGAN PADA KSP KOPDIT HIRO HELING CABANG MAUMERE TAHUN 2020-2024 Imelda Atnasia Lambertini; Emilianus Eo Kutu Goo; Elisabet Luju
Jurnal Projemen UNIPA Vol 13 No 1 (2026): Januari: Jurnal Projemen UNIPA
Publisher : Universitas Nusa Nipa Maumere

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Abstract

This study aims to examine the influence of non-performing loans (NPLs) on the financial performance of KSP Kopdit Hiro Heling, Maumere Branch, during the period 2020–2024. Non-performing loans are among the most critical issues faced by credit unions, as they can disrupt liquidity, reduce income, and negatively affect the distribution of the Remaining Operating Results (SHU). The research adopts a descriptive method with a qualitative approach. Data sources include both primary and secondary data. Primary data were collected through direct interviews with the General Manager and Manager of KSP Kopdit Hiro Heling, Maumere Branch, while secondary data consist of loan disbursement records and NPL statistics covering the 2020–2024 period. The findings reveal that the level of non-performing loans fluctuated throughout the study period, directly impacting the cooperative’s financial performance. These fluctuations affected liquidity and SHU, which also varied annually. An increase in NPLs led to a decline in SHU due to reduced interest income and rising uncollectible receivables, whereas a decrease in NPLs contributed to improved SHU and enhanced financial stability. Interviews further indicated that NPLs were influenced by members’ limited repayment capacity, misuse of loans, weak monitoring, and external factors such as the COVID-19 pandemic and members’ economic conditions. The study concludes that higher levels of NPLs increase the risk of declining financial performance and SHU. Therefore, KSP Kopdit Hiro Heling, Maumere Branch, must strengthen creditworthiness analysis, improve monitoring and member assistance, and enhance collection systems to mitigate NPLs and safeguard financial stability in the future.
Evaluasi Perencanaan dan Realisasi Anggaran Belanja Pada Sekretariat DPRD Kabupaten Sikka Maria Reagni Gustiani Sambi; Emilianus Eo Kutu Goo; Yustina Olivia da Silva
Jurnal Projemen UNIPA Vol 13 No 1 (2026): Januari: Jurnal Projemen UNIPA
Publisher : Universitas Nusa Nipa Maumere

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Abstract

Budget planning and realisation constitute cricital components in ensuring the effectiveness and efficiency of public financial management. This study aims to evaluate the planning and realisation of expenditure budgets at the Secretariat of the Regional House of Representatives in Sikka Regency. The research adopted a descriptive qualitative approach, with data collected through observation, in-depth interviews, and documentation. The findings indicate that the budget planning process at the Secretariat of the DPRD in Sikka Regency has been carried out in accordance with applicable procedurse. However, during the realisation phase, several challenges persist, including administrative delays and technical obstacles in activity implementation. Overall, the realisation of the expenditure budget has proceeded with reasonable effectivenees, although improvements are still required in coordination and planning accuracy. Therefore, enhanced planning and optimal supervision are necessary to ensure optimal budget execution.
EFEKTIVITAS PERENCANAAN ANGGARAN PADA SEKRETARIAT DPRD KABUPATEN SIKKA Maria Rosa Oktaviani Toji; Emilianus Eo Kutu Goo; Kristiana Reinaldis Aek
Jurnal Projemen UNIPA Vol 13 No 1 (2026): Januari: Jurnal Projemen UNIPA
Publisher : Universitas Nusa Nipa Maumere

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Abstract

This study aimed do analyse the level of effectivenss of thr budget planning process at the Secretariat of the Regional House of Representatives in Sikka Regency for the year 2024 and to assess the extent to which the budget planning prepared through the Work Plan and Budget Document (RKA) and the Budget Implementation Document (BID) proves effective. The research employed a descriptive qualitative method, with data collected through in-depth interviews, observation, and documentary study. The findings indicated that the budget planning process at the Secretariat of the Regional House of Representatives in Sikka Regency can be classified as reasonably effective. This effectiveness is evidenced by: (1) the alignment between planned programs and organisational needs, (2) the systematic preparation of budget documents, and (3) the existence of a verification process conducted by the Regional Government Budget Team which ensures that the planned budget is more target-oriented and accurate. Furthermore, the RKA and DPA documents have effectively served as operational guidelines for activity implementation and budget utilization throughout the fiscal year.
Co-Authors Afdal Sayhudin Agnes Dua Ona Aloysius Theofilus Indrianto Max Pare Anamaria Ellyria D’Nisa Anastasia Krisyanti Angela Felisitas Ina Ritan Antonius Narang Eong Asdianti Asdianti Barnabas Kevin Keli Benediktius Te Basa Carolina Yunyta Duminggu Chatarina Elvinda Christina Yovani Heret Denisco Vanstefen Naga Costa Elisabet Luju Elisabeth Luju Elisabeth Sherly Noveli Simon Elmira Haci Yusifova Fransiskus Steven Gabriela Christina Gita Yolanda Henrikus Herdi Imelda Atnasia Lambertini Imelda Ndiki Karolina Mustika Elan Dua Krispina Kara Kristiana Reinaldis Aek Magdalena Grengan Maksima Toyo Margareta Valencia Custodi Maria Agustina Rau Maria Beatrix Susanti Tapo Maria Fitriana Dewi Damayanti Maria Fraisceis Canserina Anggun Parera Maria Fransiska Angelina Maria Meliani Maria Modesta Missi Mone Maria Nona Dince Maria Novita Sari Maria Oktavia Alexandria Maria Paulina Novitasari Maria Reagni Gustiani Sambi Maria Rosa Oktaviani Toji Maria Rosadalima Maria Silvana M. Carcia Maria Venselina Nona Yeni Maria Yati Sonia Bria Marselus Don Bosko Mikhael Anjelo Nelci Elvida Klega Noventus Sodi Novi Yanti Nunsio Handrian Meylano Oktavia Jaslina Rini Patricius Santio L.S.Botu Petrus Viktorius Nong Viki Keitimu Sahrul Hidayat Sakarias Leanaldi Serafin Constatia Enjelita Theresia Novita Maristela Theresia Yunita Theresia Yunivita Ertilia Thereza Indariani Peni Ndo Veronika Toa Vinsensius Alfarodino Keytimu Wihelmina Mitan Wilhelmina Mitan Yohanes Kristo Doke Yosefa Yuliatrix Yosefina Andia Dekrita Yusliani Julein Wole Yustina Olivia Da Silva