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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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Religion Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Physics Social Sciences Other

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Pengaruh Pajak Hotel, Pajak Restoran, Pajak Reklame, dan Pajak Penerangan Jalan Terhadap Pendapatan Asli Daerah Tang, Sefnat Aristarkus; Leto, Chrisyantus
Jurnal Ilmiah Wahana Pendidikan Vol 11 No 2.A (2025): Jurnal Ilmiah Wahana Pendidikan 
Publisher : Peneliti.net

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Abstract

Local Original Income (PAD) is all local regional revenues sourced from regional taxes, regional levies, results of management of separated regional assets, and other legitimate PAD. This study aims to determine the effect of hotel tax (PH), restaurant tax (PR), advertising tax (PRl), and street lighting tax (PPJ) on the local original income (PAD) of Alor Regency in 2019-2023. Data collection using observation, interviews, and documentation studies. While data analysis uses descriptive statistics, classical assumption tests, and multiple linear regression. Hypothesis testing uses partial tests and simultaneous tests. The results of the study indicate that partial hotel tax has a positive and significant effect on local original income as indicated by a significant t-test value of 0.039; restaurant tax has a positive and significant effect on local original income as indicated by a significant t-test value of 0.000; advertising tax has a positive and significant effect on local original income as indicated by a significant t-test value of 0.048; street lighting tax has a positive and significant effect on local revenue as indicated by the significant value of the t-test of 0.031, and simultaneously hotel tax, restaurant tax, advertising tax, and street lighting tax have a positive and significant effect on local revenue as indicated by the significant value of the F-test of 0.000.
Pengaruh Perencanaan, Pengorganisasian Dan Pengawasan Badan Usaha Milik Desa Terhadap Kesejahteraan Masyarakat Tang, Sefnat Aristarkus; Bibiana, Rere Paulina; Ch, Yuningsih N.
Jurnal Ilmiah Wahana Pendidikan Vol 11 No 6.D (2025): Jurnal Ilmiah Wahana Pendidikan 
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Abstract

Kesejahteraan masyarakat merupakan kondisi nyaman dan sejahtera yang dihasilkan oleh Bumdes Galial Nuku kepada masyarakat yang ada di desa Wakabsir Timur Kecamatan Abad Selatan Kabupaten Alor. Penelitian ini dilakukan di Badan Usaha Galial Nuku dengan tujuan untuk mengetahui pengaruh perencanaan, pelaksanaan dan pengawasan Badan Usaha Milik Desa Galial Nuku terhadap peningkatan kesejahteraan masyarakat. Penelitian ini merupakan penelitian kuantitatif dengan teknik pengumpulan data yaitu observasi, wawancara, kuesioner dan studi pustaka. Penelitian ini menggunakan data primer dengan populasi dan sampel adalah Aparat Desa, Pegawai Bumdes, dan seluruh masyarakat desa Wakapsir Timur yang menggunakan jasa Bumdes Galial Nuku Kecamatan Abad Selatan Kabupaten Alor yang berjumlah 38 orang. Teknik pengambilan sampel dalam penelitian ini adalah teknik purposive sampling. Metode statistik yang digunakan dalam penelitian ini adalah regresi linear berganda. Hasil penelitian ini menunjukan bahwa baik secara parsial maupun simultan variabel perencanaan, pengorganisasian dan pengawasan berpengaruh positif dan signifikan terhadap kesejahteraan masyarakat di Desa Wakapsir Timur Kecamatan Abad Selatan Kabupaten Alor.
Analisis Pengaruh Modal Jam Kerja Dan Jenis Barang Dagang Terhadap Pendapatan Pedagang Kaki Lima Di Pasar Moru Kelurahan Moru Kecamatan Alor Barat Dayakabupaten Alor Langkola, Lodia; Maro, Yustina; Tang, Sefnat Aristarkus; Sabu, Junius Menase Sau
Jurnal Ilmiah Wahana Pendidikan Vol 9 No 25 (2023): Jurnal Ilmiah Wahana Pendidikan
Publisher : Peneliti.net

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.10460663

Abstract

The income in this study is the total amount of money received by street vendors at Moru Market, Moru Village, Alor Barat Daya District. The purpose of this study was to determine the effect of capital, working hours and types of merchandise on the income of traders at Moru Market, Moru Village, Alor Barat Daya District, Alor Regency. This type of research is a quantitative description. Samples were taken using saturated sample technique. The sample in this study were 45 traders. Data collection tools used are observation, interviews, and literature studies. The data analysis model used to answer the hypothesis is multiple analysis, t test, F test. This research instrument test is used to measure the level of validity, reliability and classic assumptions from the answers to the research questionnaire. By using the tool to calculate SPSS version 22 For Windows. Based on the results of the validity test for each variable with the Pearson correlation value, the results of the validity test for each variable are declared valid. The results of the reliability test for each variable with the Crobatc Alpha value, the results of the reliability test for each variable are declared reliable. Kolmogrov-Smirnov Normality test results with sig. ≥ then the test results are declared normal. The results of the heteroscedasticity test showed that the value of each independent variable meant that this study did not have heteroscedasticity. The results of the multicollinearity test show that the VIF value > tolerance means that multicollinearity does not occur in this study. The results of the linearity test between the dependent variable and the independent variable show that the deviation from linearity value is > 0.05, so there is a relationship between the dependent variable and the independent variable. The analytical method used is multiple linear regression analysis technique. The results with the t test to answer the first, second, and third hypotheses, while multiple linear regression analysis simultaneously used the F test to determine the fourth hypothesis, namely to determine the Effect of Capital, Working Hours and Types of Merchandise on Trader's Income at Moru Market, Alor Barat District Daya Binongko, Alor Regency. Based on the calculation results of multiple linear regression analysis partially and simultaneously, the significance value of the Capital variable is 0.000, Working Hours is 0.000, Merchandise Type is 0.005, and the simultaneous effect of the significance value of the F test is 0.000b, the test results t and the F test is smaller than alpha (0.05), then the hypothesis testing proposed in this study is as follows: There is an influence of business capital, working hours and types of merchandise on the income of traders in Moru Market, Alor Barat Daya District, Alor Regency .
Analisis Pengaruh Kompetensi Aparat Sistem Pengendalian Internal Dan Partisipasi Masyarakat Terhadap Akuntabilitas Dana Desa Di Desa Lembur Barat Kecamatan Alor Tengah Utara Kabupaten Alor Hasan, Ismawati Suhardi; Sabu, Junius Menase Sau; Maro, Yustina; tang, Sefnat Aristarkus
Jurnal Ilmiah Wahana Pendidikan Vol 9 No 25 (2023): Jurnal Ilmiah Wahana Pendidikan
Publisher : Peneliti.net

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.10461044

Abstract

Village fund accountability is an obligation to provide accountability or answer and explain the performance and action of a person/legal entity or the leadership of an organization to parties who have the right or authority to request information or accountability which consists of planning, implementing, administering, reporting and village financial accountability. This type of research is quantitative research with data collection techniques namely observation, interviews, and documentation studies. This study used primary data and the statistical method used in this study was multiple liniear regression with significant t tests and f tests as benchmarks for taking hypotheses. The results of this study indicate that: partially the competence of apparatus has an effect on the accountability of managing village funds in the village of overtime West, Alor Tengah Utara District, Alor Regency, as evidenced by the t test value of 0,044; partially the internal control system has an effect on the accountability of managing village funds in the village of overtime west, sub-district, as evidenced by the significant value of the t test of 0,000; partially community participation has an effect on the accountability of managing village of overtime west, sub-district of Alor Tengah Utara, Alor district, which is proven by a significant t-test value of 0,000; and simultaneously the competency variables of officials, internal control systems, and community participation have an effect on the accountability of managing village funds in the village of overtime west, Alor Tengah Utara district, Alor Regency which is proven with a significant value of the f test of 0,000
Peran Pajak Daerah, Retribusi Daerah Dan Lain-Lain Pendapatan Asli Daerah Yang Sah Dalam Pendapatan Asli Daerah Tang, Sefnat Aristarkus; Ch, Yuningsih N.; Bibiana, Rere Paulina
Jurnal Ilmiah Wahana Pendidikan Vol 10 No 12 (2024): Jurnal Ilmiah Wahana Pendidikan 
Publisher : Peneliti.net

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.13309631

Abstract

Pendapatan Asli Darah (PAD) adalah pendapatan yang diperoleh suatu daerah dari sumber pendapatan dalam wilayahnya yang dipungut berdasarkan peraturan daerah mengikuti ketentuan peraturan perundang-undangan yang berlaku. Penelitian ini bertujuan untuk mengetahui pengaruh pajak daerah (PD), retribusi daerah (RD), dan Pendapatan Asli Daerah lainnya yang sah (LLPADYS) terhadap Pendapatan Asli Daerah Kabupaten Alor Tahun 2018-2022. Analisis data menggunakan statistik deskriptif; uji asumsi klasik kemudian uji hipotesis dengan menggunakan uji t dan uji F. Hasil penelitian menunjukkan bahwa secara parsial PD berpengaruh positif dan signifikan terhadap PAD yang ditunjukkan dengan nilai signifikansi uji t sebesar 0,000; secara parsial RD berpengaruh positif dan signifikan terhadap PAD yang ditunjukkan dengan nilai signifikansi uji t sebesar 0,000; LLPADYS secara parsial berpengaruh positif dan signifikan terhadap PAD yang ditunjukkan dengan nilai signifikansi uji t sebesar 0,000. Secara simultan PD, RD, dan LLPADYS berpengaruh positif dan signifikan terhadap PAD yang ditunjukkan dengan nilai signifikansi uji F sebesar 0,000. Hasil penelitian ini membuktikan bahwa jika variabel PD, RD, dan LLPADYS secara bersama-sama ditingkatkan maka PAD Kabupaten Alor juga akan meningkat.
Analisis Kinerja Keuangan Koperasi Tang, Sefnat Aristarkus
Jurnal Ilmiah Wahana Pendidikan Vol 12 No 1.B (2026): Jurnal Ilmiah Wahana Pendidikan
Publisher : Peneliti.net

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Abstract

Penelitian ini bertujuan untuk mencari tahu kinerja keuangan koperasi pada Koperasi Konsumen Karyawan Tribuana Sejahtera Kabupaten Alor. Analisis data menggunakan deskriptif kuantitatif yaitu dengan menerapkan laporan keuangan untuk menilai kinerja keuangan dengan menggunakan perhitungan rasio keuangan yaitu rasio likuiditas, rasio solvabilitas dan rasio rentabilitas. Hasil penelitian menjelaskan bahwa rasio likuiditas yakni current ratio menunjukkan nilai rata-rata sebesar 723,91% artinya koperasi berada dalam kondisi yang tidak baik sedangkan cash ratio memiliki nilai rata-rata sebesar 9,57% artinya koperasi dalam kondisi yang tidak baik. Dari sisi solvabilitas yakni debt to asset ratio menunjukkan nilai rata-rata sebesar 31,69% artinya koperasi berada pada kondisi baik sekali dan debt to equity ratio memiliki nilai rata-rata sebesar 47,56% artinya koperasi berada dalam kondisi yang baik sekali. Selanjutnya kinerja keuangan koperasi ditinjau dari rasio rentabilitas yakni return on asset memiliki nilai rata-rata sebesar 13.32% artinya koperasi dalam kondisi baik sekali, sedangkan return on equity memiliki nilai rata-rata sebesar 7,73% artinya koperasi berada dalam kondisi yang kurang baik.
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