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All Journal Jurnal Ilmiah Manajemen dan Bisnis (JIMB) Jurnal Akuntansi dan Pajak Jurnal Ilmiah Wahana Pendidikan International Journal of Multidisciplinary Research and Literature (IJOMRAL)
Tang, Sefnat Aristarkus
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Analysis of The Effect of Product, Price, Promotion, And Location on Customer Loyalty of Tenun Ikat Sefnat Aristarkus Tang; Yustina Maro
Jurnal Ilmiah Manajemen dan Bisnis Vol 9, No 1 (2023): Jurnal Ilmiah Manajemen dan Bisnis
Publisher : Universitas Mercu Buana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22441/jimb.v9i1.13774

Abstract

This study aims to determine the effect of the product, price, promotion, and location on customer loyalty of ikat in Baranusa Village, Pantar Barat District, Alor Regency, either partially or simultaneously. Customer loyalty is a positive attitude shown by customers towards goods or services by repurchasing the products or services offered by the company and recommending them to friends and family. Loyal customers can indirectly help companies promote products or services to those closest to them.Data was collected using a questionnaire using 30 respondents. Data analysis used descriptive statistics, research instrument tests, multiple linear regression, t-test, and F test. The results showed that partially the product had a significant positive effect on customer loyalty, the price had a significant positive effect on customer loyalty, and the promotion had a significant positive effect on customer loyalty. , and location have a significant positive effect on customer loyalty. Simultaneously product, price, promotion, and location have a significant positive effect on customer loyalty.
Analisis Pengaruh Pajak Bumi Dan Bangunan Perdesaan Dan Perkotaan, Pajak Hotel Dan Pajak Restoran Terhadap Pendapatan Asli Daerah Kabupaten Alor Sau Sabu, Junius Menase; Tang, Sefnat Aristarkus
Jurnal Ilmiah Wahana Pendidikan Vol 9 No 20 (2023): Jurnal Ilmiah Wahana Pendidikan
Publisher : Peneliti.net

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.8418594

Abstract

The purpose of this study was to determine the effect of Rural and Urban Land and Building Tax, Hotel Tax and Restaurant Tax on Local Revenue of Alor Regency. The analysis technique is descriptive analysis. The population in this study is all realization of Alor Regency Local Own Revenue, Urban and Rural Land and Building Tax, Hotel Tax and Restaurant Tax for the year of observation 2016-2020. The sampling method is purposive sampling. The statistical method in this study is multiple linear regression with the significance of the t test and F test as benchmarks for testing hypotheses and managing data using the help of the IBM SPSS 22 for windows program. This type of research is quantitative research with data collection techniques, observation, interviews and documentation. The results of the study prove that 1) Urban and Rural Land and Building Tax has a partial effect on Local Revenue of Alor Regency, thus H1 is accepted. 2) Hotel Tax has a partial effect on Local Revenue of Alor Regency, thus H2 is accepted. 3) Restaurant Tax has a partial effect on Local Revenue of Alor Regency, thus H3 is accepted. 4) Rural and Urban Land and Building Tax, Hotel Tax and Restaurant Tax simultaneously affect Alor Regency Local Revenue, so H4 is also accepted.
Pengaruh Modal Sendiri Total Piutang Dan Total Hutang Terhadap Kinerja Keuangan Pada Koperasi Citra Hidup Tribuana Kalabahi Kabupaten Alor Langkaming, Sarlota; Sabu, Junius Menase Sau; Maro, Yustina; Tang, Sefnat Aristarkus
Jurnal Ilmiah Wahana Pendidikan Vol 9 No 22 (2023): Jurnal Ilmiah Wahana Pendidikan
Publisher : Peneliti.net

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.10212160

Abstract

Financial performance is the achievement or result received by the cooperative in carrying out its business operational activities and this study aims to determine the effect of own capital, total receivables and total debt. This type of research is quantitative research with data collection techniques, namely observation, interviews, and documentation studies. This research uses secondary data with population and the sample is financial performance at Citra Hidup Tribuana Kalabahi Cooperative, Alor Regency. The samples in this study are financial reports related to Own Capital, Total Receivables, Total Debt and financial performance reports at Citra Living Tribuana Cooperative Kalabahi Year (2018-2022). The statistical method used in this study is multiple linear regression. The results of this study indicate that: Partially the equity variable has a significant value of 0.023 where this value is smaller than the alpha value of 0.05 so that the results of this study accept H1 which states that partial equity has a positive effect on financial performance at the Living Image Credit Cooperative Tribuana Kalabahi, Alor Regency. Partially, the total receivables variable has a significant value of 0.011, where this value is smaller than the alpha value, which is 0.05, so the results of this study accept H2 which states that the partial total receivables has a positive effect on financial performance at Citra Hidup Tribuana Kalabahi Kopdit, Alor Regency. Partially the total debt variable has a significant value of 0.000 where this value is smaller than the alpha value, which is 0.05 or 5% so that the results of this study accept H3 which states that total debt partially has a positive effect on financial performance at the Image Credit Cooperative of Tribuana Kalabahi District Alor. Simultaneously the variable equity, total receivables and total debt has a significant value of 0.000 where this value is smaller than the alpha value, namely H4 which states that equity, total receivables and total debt simultaneously have a positive effect on financial performance at the Citra Living Cooperative Tribuana Kalabahi Alor Regency.
Analisis Pengaruh Kompetensi Aparatur, Sistem Pengendalian Internal Dan Partisipasi Masyarakat Terhadap Akuntabilitas Pengelolaan Dana Desa Di Desa Nailang Kecamatan Alor Timur Laut Kabupaten Alor Asamani, Misela; Tang, Sefnat Aristarkus; Sabu, Junius Menase Sau; Maro, Yustina
Jurnal Ilmiah Wahana Pendidikan Vol 9 No 22 (2023): Jurnal Ilmiah Wahana Pendidikan
Publisher : Peneliti.net

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.10215764

Abstract

Accountability is the obligation to provide responsibility or answer and explain the performance and actions of a person leading an organizational unit to parties who have the right or are authorized to ask for accountability. Accountability will be better if it is supported by an accounting system that produces information that is accurate, reliable, timely and accountable (Komang, 2014). In line with this, public accountability is the obligation of stewards (government) to manage resources, report and disclose all activities and activities related to the use of public resources to the mandate giver. This research aims to 1.) determine respondents' perceptions regarding apparatus competency, internal control systems and community participation in the accountability of village fund management in Nailang Village, North East Alor District, Alor Regency. 2.) determine the significance of the simulative (together) influence of community participation, internal control system and community participation in Nailang Village, North East Alor District, Alor Regency. 3.) to find out the significant partial influence of apparatus competency, internal control system and community participation on accountability in managing village funds in Nailang Village, North East Alor District, Alor Regency. The sample in this study was all 72 Nailang village officials and residents. This data collection uses questionnaire techniques, observation, literature study. The data was then analyzed using the t-test to determine the partial effect and the F test to determine the simultaneous effect on accountability in managing village funds. These results show that 1.) the apparatus competency variable has a negative and significant effect on the accountability of village fund management. 2.) The internal control system variable has a negative and significant effect on the accountability of village fund management. 3.) The community participation variable has a negative and significant effect on the accountability of village fund management. 4.) The competence of the apparatus, the internal control system and community participation together (simultaneously) have an influence on the accountability of village fund management.
Analisis Pengaruh Retrebusi Jasa Umum Retrebusi Jasa Usaha Dan Restrebusi Perijinan Tertentu Terhadap Pendapatan Asli Daerah Kabupaten Alor Periode 2018-2023 Jafar, Rusmini; Maro, Yustina; Tang, Sefnat Aristarkus; Sabu, Junius Menase Sau
Jurnal Ilmiah Wahana Pendidikan Vol 9 No 22 (2023): Jurnal Ilmiah Wahana Pendidikan
Publisher : Peneliti.net

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.10216007

Abstract

Regional Original Revenues are all revenues obtained from sources owned by the region which are collected based on regional regulations in accordance with statutory regulations. Regional original income comes from regional levies, regional taxes, results of separated regional wealth management, and other legitimate PAD. This study aims to determine the effect of public service fees, business service fees and license fees on local revenue in Alor Regency for the 2018-2022 period. This type of research is qualitative research with data collection techniques, namely observation, interviews, and documentation studies. This study uses secondary data and samples are reports of Local Own Revenue and reports on General Service Fees, Business Service Fees and Certain Permit Fees in the Alor Regency area in 2018-2022. The statistical method used in this study is multiple linear regression by looking at the significant value of the test t and the significant value of the F test as a benchmark in the hypothesis. The results of this study indicate that: 1). partially the general service charge variable has a significance value of 0.011 or 1.1% where this value is smaller than the alpha value of 0.05 or 5% so that the results of this study accept H1 which states that the general service charge variable partially has a positive effect on Original Income Alor Regency Region 2018-2022 Period. 2). partially the Business Services Retribution variable has a significant value of 0.000 or 0.0% where this value is smaller than the alpha value of 0.05 or 5% so that the results of this study accept H2 which states that the Business Services Retribution variable has a partial positive effect on Revenue Original area of Alor regency. 3). partially the variable of certain Permit Retribution has a significant value of 0.014 or 1.4% where this value is smaller than the alpha value of 0.05 or 5% so that the results of this study accept H3 which states that the variable Permit Retribution partially has a positive effect on Regional Original Income District of Alor. 4). Simultaneously, the variable general service fees, business service fees and certain license fees has a significant value of 0.000 or 0.0%, where this value is smaller than the alpha value, which is 0.05, which is 5%. So that the results of this study simultaneously accept hypothesis 4 which states that the variables of general service fees, business service fees and certain license fees simultaneously have a positive effect on regional original income in Alor Regency.
Analisis Pengaruh Dana Desa, Alokasi Dana Desa Dan Program Pembangunan Desa Terhadap Kesejahteraan Masyarakat Desa Lendola Kecamatan Teluk Mutiara Kabupaten Alor Syafrudin, Rustini; Tang, Sefnat Aristarkus; Sabu, Junius Menase Sau; Maro, Yustina
Jurnal Ilmiah Wahana Pendidikan Vol 9 No 22 (2023): Jurnal Ilmiah Wahana Pendidikan
Publisher : Peneliti.net

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.10218059

Abstract

Welfare is a condition in which a person or society is safe, prosperous, safe from all kinds of disturbances, problems or difficulties, and so on. This study aims to determine the influence of Village Funds, Village Fund Allocations and Development Programs on the Welfare of the People of Lendola Village, Teluk Mutiara District, Alor Regency.This type of research is quantitative research with a population of 36 people and a sample of 45 respondents. Data collection techniques are observation, interviews, and literature study. This study uses primary data and the statistical method used in this study is multiple linear regression with a significant t test and a significant F test as a benchmark for taking the hypothesis.The results of this study indicate that: (1). partially the Village Fund has a significance value of 0.000 or 00.0%, where this value is smaller than the alpha value of 0.05 or 5% so that the results of this study accept H1 which states that the Village Fund variable has a partial effect on the Welfare of the Lendola Village Community Teluk Mutiara District, Alor Regency. (2). partially the Village Fund Allocation has a significant value of 0.000 or 0.00% where this value is smaller than the alpha value of 0.05 or 5% so that the results of this study accept H2 which states that the Village Fund Allocation variable has a partial effect on Village Community Welfare Lendola Teluk Mutiara District, Alor Regency. (3). Partially the village development program has a significant value of 0.000 or 0.00% where this value is smaller than the alpha value of 0.05 or 5% so that the results of this study accept H3 which states that the variable village development program has a partial effect on the Welfare of Village Communities Lendola Teluk Mutiara District, Alor Regency. 4). simultaneously the Village Fund variable, Village Fund Allocation and Development Program have a significant value of 0.000b or 00.0% where this value is smaller than the alpha value which is equal to 0.05 which is 5% so that the results of this study simultaneously receive H4 which states that variable Allocation of Village Funds, Development Program simultaneously influence the Welfare of the Lendola Village Community, Teluk Mutiara District, Alor Regency.
Analisis Pengaruh Biaya Bahan Baku Biaya Tenaga Kerja Terhadap Harga Pokok Prouksi Usaha Tenun Songket Di Desa Kiraman Kecamatan Alor Selatan Kabupaten Alor Banamakani, Belandina; Tang, Sefnat Aristarkus; Sabu, Junius Menase Sau; Maro, Yustina
Jurnal Ilmiah Wahana Pendidikan Vol 9 No 23 (2023): Jurnal Ilmiah Wahana Pendidikan
Publisher : Peneliti.net

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.10444286

Abstract

The cost of production is all costs incurred to produce goods or services that will be sold during the period in question. The cost of production is an important element to assess the success of a trading or manufacturing company. The cost of production has a close relationship with indicators of the company's success, such as sales gross profit and net profit. This study aims to determine the effect of raw material costs on the cost of production of songket weaving businesses in Kiraman Village, South Alor District, Alor Regency; to determine the effect of labor costs on the cost of production of the songket weaving business in Kiraman Village, South Alor District, Alor Regency; and to determine the effect of raw material costs and labor costs on the cost of production of songket weaving businesses in Kiraman Village, South Alor District, Alor Regency. This research is a quantitative study using secondary data obtained from the financial data of songket weaving craftsmen in Kiraman Village, South Alor District, Alor Regency. Data collection was carried out using observation, interviews and documentation while data analysis used descriptive statistics, classical assumption tests and multiple linear regression. Hypothesis testing is done using a partial test or t test and simultaneous test or F test. The results showed that partially the cost of raw materials had a positive and significant effect on the cost of production of the songket weaving business in Kiraman Village, South Alor District, Alor Regency, as evidenced by a probability value of 0.000; partially labor costs have a positive and significant effect on the cost of production of the songket weaving business in Kiraman Village, Alor Selatan District, Alor Regency as evidenced by a probability value of 0.000; and simultaneously raw material costs and labor costs have a positive and significant effect on the cost of production of the songket weaving business in Kiraman Village, South Alor District, Alor Regency, as evidenced by the probability value of the F test of 0.000.
Analisis Pengaruh Simpanan Pokok Simpanan Wajib Dan Simpanan Sukarela Terhadap Sisa Hasil Usaha Anggota Di Koperasi Serba Usaha Talenta Kalabahi Kabupaten Alor Sailana, Aprilia Sarlin; Maro, Yustina; Tang, Sefnat Aristarkus; Sabu, Junius Menase Sau
Jurnal Ilmiah Wahana Pendidikan Vol 9 No 23 (2023): Jurnal Ilmiah Wahana Pendidikan
Publisher : Peneliti.net

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.10444316

Abstract

This research aims to determine the effect of Principal Savings, Compulsory Savings, Voluntary Savings on the Remaining Results of Business at the Talent Multi-Business Cooperative, Alor Regency. The problem of this research is whether there is a simultaneous effect of principal savings, mandatory savings, voluntary savings on SHU. The population in this study is the financial statements for the last 5 years 2018-2023. And the sample is all data regarding principal savings, mandatory savings, voluntary savings and Remaining Profits from 2018-2022. This type of research is quantitative research using secondary data. data collection was carried out by interviews, documentation studies, and literature studies. The statistical method used in this study is multiple linear regression with the significance of the t test and the significance of the F test as a benchmark for taking the hypothesis. The results of the study show that partially principal savings affect the remaining business results in the Talenta Kalabahi Multi-business Cooperative, Alor Regency. With a significance value of t of 0.003. Partially, the obligatory saving has an effect on the remaining results of operations in the Talenta Kalabahi Multi-business Cooperative, Alor Regency. Which is marked by a significance value of the t test of 0.00, partially voluntary savings have no effect on the remaining results of operations in the Talenta Kalabahi Cooperative, Alor Regency. Which is marked by a significance value of the t test of 0.796. And simultaneously principal savings, mandatory savings, voluntary savings affect the remaining business results in the Talenta Kalabahi Cooperative, Alor Regency. Which is marked with a significance value of the F test of 0.00.
THE EFFECT OF STREET LIGHTING TAX, HOTEL TAX, AND RESTAURANT TAX ON REGIONAL ORIGINAL INCOME Sefnat Aristarkus Tang
Jurnal Akuntansi dan Pajak Vol 23, No 2 (2023): JAP : Vol. 23, No. 2, Agustus 2022 - Januari 2023
Publisher : ITB AAS INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jap.v23i2.6287

Abstract

Regional Original Revenue (PAD) is regional revenue originating from regional economic sources in the form of taxes, levies, separated wealth management results, and other legitimate PAD. This study aims to determine the role of the Street Lighting Tax (PPJ), Hotel Tax (PH), and Restaurant Tax (PR) in the PAD of Alor Regency for the 2016-2020 period, either partially or simultaneously. The population of this study is the entire local revenue of Alor Regency with a sample of the total income of PPJ, PH, PR, and PAD in Alor Regency for the 2016-2020 period. Collecting data using documentation study. Data analysis used multiple linear regression with the t-test and F test as a benchmark for hypothetical decision making. The results showed that partially PPJ had a significant t-test value of 0.039; partially PH has a significant value of t-test of 0.009. Partially, PR has a significance value of 0.007. The significance value of the t-test of PPJ, PH, and PR variables is smaller than the alpha value (0.05) so PPJ, PH, and PR have a significant positive effect on PAD in Alor Regency. The significance value of the F test of 0.000 is smaller than the alpha value (0.005) so that simultaneously PPJ, PH, and PR have a significant positive effect on PAD in Alor Regency.
IMPACT OF VILLAGE FUND ALLOCATION AND VILLAGE DEVELOPMENT PROGRAM ON COMMUNITY WELFARE Maro, Yustina; Tang, Sefnat Aristarkus; Sabu, Junius Menase Sau
International Journal of Multidisciplinary Research and Literature Vol. 3 No. 5 (2024): INTERNATIONAL JOURNAL OF MULTIDISCIPLINARY RESEARCH AND LITERATURE
Publisher : Yayasan Education and Social Center

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53067/ijomral.v3i5.258

Abstract

Welfare is a condition where a person is safe, prosperous, safe from various kinds of problems or difficulties, and so on. This research aims to determine the impact of village fund allocation and village development programs on the welfare of village communities in South Mataru Village, Mataru District, Alor Regency with a population of village officials and South Mataru village communities and a sample of 56 people. Data was collected using a questionnaire while data analysis used classical assumption test research instruments and multiple linear regression using the t-test and F-test. The results of the study showed that the allocation of village funds partially affected the welfare of the people of South Mataru Village, Mataru District, and Alor Regency, which was proven. With a significance value of 0.000. Partially, the village development program influences the welfare of the people of South Mataru Village, Mataru District, Alor Regency, proven by a significance value of 0.000. Simultaneously, the allocation of village funds and village development programs has an effect on the welfare of the village community in Mataru Selatan Village, Mataru District, Alor Regency, which has been proven. With a significance value of 0.000
Co-Authors Alvonso F. Gorang Asamani, Misela Banamakani, Belandina Ch, Yuningsih N. Chrisyantus Leto Elia Maruli Elia Maruli Ferdinand Romelus Anigomang Hasan, Ismawati Suhardi Hermayanti Hermayanti Jafar, Rusmini Junius M. Sau Sabu Langkaming, Sarlota Langkola, Lodia Rere Paulina Bibiana Sabu, Junius Menase Sau Sailana, Aprilia Sarlin Sau Sabu, Junius Menase Syafrudin, Rustini Theresia Lounggina Luisa Peny Yustina Maro