Article Per Year (5 Year)
p-Index From 2021 - 2026
2.907
P-Index
This Author published in this journals
All Journal Owner : Riset dan Jurnal Akuntansi Studi Akuntansi dan Keuangan Indonesia (SAKI) Akubis: Jurnal Akuntansi dan Bisnis ANALISIS - SCIENTIFIC JOURNAL OF ECONOMICS, MANAGEMENT, BUSINESS, AND ACCOUNTING Eksos Journal of Economy, Accounting and Management Science (JEAMS) Jurnal Inovasi Akuntansi Jurnal Bisnis Dan Manajemen: Bisman Jurnal Akuntansi, Keuangan dan Audit (JAKA) Jurnal Ekonomi, Manajemen, Akuntansi International Journal of Economics and Management Research Diakoneo: Jurnal Pengabdian kepada Masyarakat
Reu, Fransiskus Marlon
Politeknik Negeri Kupang
Religion Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Materials Science & Nanotechnology Social Sciences Other

Published : 16 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 16 Documents
Search

 1   2 
Determinan Akuntabilitas Pengelolaan Keuangan Desa di Kecamatan Tanawawo Fransiskus Marlon Reu; Lodovicus Lasdi
Studi Akuntansi dan Keuangan Indonesia Vol 4 No 1 (2021): Studi Akuntansi dan Keuangan Indonesia (SAKI)
Publisher : Universitas Prasetiya Mulya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21632/saki.4.1.38-59

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh kompetensi aparatur desa, sistem pengendalian intern, partisipasi masyarakat desa dan penerapan siskeudes terhadap akuntabilitas pengelolaan keuangan desa. Grand theory dalam penelitian ini menggunakan teori keagenan. Penelitian ini merupakan penelitian kuantitatif dengan menggunakan data primer. Metode pengumpulan data dalam penelitian ini menggunakan kuesioner yang disebarkan langsung kepada responden dengan jumlah sampel 88 perangkat desa yang terdiri dari 8 desa.Objek dalam penelitian ini adalah seluruh pemerintah desa yang ada di wilayah Kecamatan Tanawawo.Analisis data dilakukan dengan menggunakan metode linier berganda. analisis regresi Hasil penelitian menunjukkan bahwa kompetensi aparatur desa dan sistem pengendalian intern berpengaruh positif terhadap akuntabilitas pengelolaan keuangan desa, sedangkan variabel partisipasi masyarakat desa dan penerapan siskeudes tidak berpengaruh terhadap akuntabilitas pengelolaan keuangan desa dalam Tanaw wilayah Kecamatan Awo. Implikasi penelitian ini khususnya bagi perangkat desa di Kecamatan Tanawawo diharapkan lebih baik dalam pertanggungjawaban pengelolaan keuangan desa, memberikan masukan kepada pemerintah kabupaten Sikka mengenai efektifitas penggunaan aplikasi siskeudes di kabupaten Tanawawo, agar kedepannya aplikasi siskeudes dapat digunakan sepenuhnya di daerah ini dan dapat menyederhanakan sistem pembukuan dan pengeluaran desa. Selain itu, perangkat desa juga diharapkan mampu melibatkan masyarakat desa dalam segala pengambilan keputusan yang berkaitan dengan kepentingan dan kemajuan desa dan masyarakat pada umumnya. Keterbatasan dalam penelitian ini terletak pada metode penelitian yang belum dapat menggambarkan secara utuh kondisi sebenarnya dari objek penelitian, sehingga penelitian selanjutnya diharapkan dapat menambahkan metode lain seperti wawancara. Implikasi dalam penelitian ini secara khusus bagi aparatur desa di wilayah Kecamatan Tanawawo diharapkan semakin baik dalam akuntabilitas pengelolaan keuangan desa, memberikan masukan kepada pemerintah kabupaten Sikka terkait efektifitas penggunaan aplikasi siskeudes di wilayah Kecamatan Tanawawo, agar kedepannya aplikasi siskeudes dapat digunakan sepenuhnya di wilayah ini dan dapat mempermudah sistem pembukuan maupun pengeluaran desa. Selain itu aparatur desa juga diharapkan mampu mengikutsertakan masyarakat desa dalam segala pengambilan keputusan terkait kepentingan dan kemajuan desa serta masyarakat pada umumnya. Keterbatasan dalam penelitian ini terletak pada metode penelitian yang belum secara keseluruhan dapat menggambarkan kondisi riil objek penelitian, sehingga penelitian selanjutnya diharapkan mampu menambahkan metode lain seperti wawancara.
Pengaruh Pemahaman Akuntansi dan Ketentuan Perpajakan, Sanksi Pajak serta Pemanfaatan Teknologi Informasi terhadap Kepatuhan Wajib Pajak UMUM di Kota Kupang Fransiskus Marlon Reu; Ferayani Besa; Martina Kaisrani Rupa
Jurnal Inovasi Akuntansi (JIA) Vol. 1 No. 2 (2023)
Publisher : Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Universitas Mahasaraswati Denpasar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36733/jia.v1i2.7892

Abstract

This research was conducted to determine the factors that influence the level of compliance of MSME taxpayers using the variables understanding accounting, understanding tax provisions, tax sanctions, and the use of information technology. This research uses quantitative data, the data used in this research is primary data and secondary data. The data collection technique uses a questionnaire containing statement items for each variable studied using a Likert scale. The data analysis technique used in this research is descriptive statistics by measuring using the SPSS 29 application. The research was carried out in Kupang City. Based on the results of the research conducted, it can be concluded that the level of compliance of MSME taxpayers in the city of Kupang is still categorized as very low, and the factors that can influence the level of compliance of MSME taxpayers are the variable understanding of tax provisions and tax sanctions which have a significant influence. The variables Understanding accounting and use of information technology do not significantly influence the level of MSME taxpayer compliance.
Pengaruh Tarif Pajak, Keadilan Pajak dan Sanksi Pajak Terhadap Kepatuhan Wajib Pajak Kendaraan Bermotor pada Pemerintah Daerah Kota Kupang Made Denny Oktariyana; Fransiskus Marlon Reu; Olivia Latumahina
Jurnal Inovasi Akuntansi (JIA) Vol. 1 No. 2 (2023)
Publisher : Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Universitas Mahasaraswati Denpasar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36733/jia.v1i2.7894

Abstract

This research aims to determine the effect of Tariffs, Tax Justice and Tax Sanctions on taxpayer compliance. This research uses a quantitative approach, this research was conducted at the Kupang City Regional Government. The Regional Government of Kupang City has a problem related to the number of motor vehicle tax arrears which is increasing every year, in 2022 it will record arrears of 114,571, namely 44% of the total 258,824 registered vehicles. This is due to a lack of taxpayer awareness which causes regional income revenues to not be absorbed optimally. The sampling method used the incidental sampling method, so that a sample of 100 respondents was obtained. This research data was collected using a questionnaire which was then processed using multiple linear regression analysis tests with the help of SPSS version 22. The results of the research stated that Partial Tax Rates had a positive and significant effect on Motor Vehicle Taxpayer Compliance. Tax rates partially have a positive and significant effect on motor vehicle taxpayer compliance. Tax sanctions partially have a positive and insignificant effect on Motor Vehicle Taxpayer Compliance.
PENGARUH PERPUTARAN KAS DAN LEVERAGE TERHADAP PROFITABILITAS PADA PERUSAHAAN SEKTOR PERBANKAN INDEKS LQ45 YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2018-2022 (THE IMPACT OF COVID PANDEMIC) Fransiskus Marlon Reu
JAKA - Jurnal Jurusan Akuntasi Vol 8 No 2 (2023): Jurnal Akuntansi, Keuangan dan Audit (JAKA)
Publisher : P3M- Politeknik Negeri Kupang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32511/jaka.v8i2.1184

Abstract

The research conducted by the author aims to determine the effect of cash turnover and leverage on profitability (ROA) in banking sector companies listed on the IDX LQ45 index. The data analysis technique in this study is quantitative data analysis, which is to accurately test and analyze data in the form of numbers. The data collection technique in this study is a documentation study by viewing and collecting financial statement data relating to cash turnover and leverage. The results showed that cash turnover had a significant effect on profitability (ROA). Leverage has a significant effect on profitability (ROA). Then cash turnover and leverage affect profitability (ROA) simultaneously.
ANALISIS PENGARUH KOMPETENSI DAN INDEPENDENSI AUDITOR TERHADAP KUALITAS AUDIT PADA INSPEKTORAT KABUPATEN ENDE Fransiskus Marlon Reu; Hipolitus Pegu Pula Doja
JAKA - Jurnal Jurusan Akuntasi Vol 7 No 2 (2022): Jurnal Akuntansi, Keuangan dan Audit (JAKA)
Publisher : P3M- Politeknik Negeri Kupang

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

In order to realize an effective, efficient, transparent, and accountable government and free from all practices of corruption and nepotism in the government of Ende Regency. The government must have three main aspects that support the creation of good governance, namely supervision, control, and inspection. The existence of mutations between work units causes experienced officers to be replaced by inexperienced ones. In addition, the population of only 274,599 thousand causes close interpersonal relationships, whether kinship or other interests. This also affects the independence of the Ende district inspectorate apparatus. Competence and independence are standards that must be met by an auditor to be able to conduct an audit properly. The purpose of this study to determine the competence and independence of auditors can affect audit quality. Data collection techniques used are questionnaires and multiple linear regression data analysis techniques using SPSS 21.0 data statistics application. The results of this study indicate the influence of competence and independence of auditors on audit quality simultaneously and partially.
Bahasa Inggris Rupa, Martina Kaisriani; Bano, Maya Taroci; Reu, Fransiskus Marlon; Latumahina, Olivia
Bisman - Jurnal Bisnis & Manajemen Vol 9 No 1 (2024): Juni
Publisher : P3M- Politeknik Negeri Kupang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32511/bisman.v9i1.1283

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh pajak daerah terhadap Pendapatan Asli Daerah (PAD) di Nusa Tenggara Timur, serta untuk mengevaluasi pengaruh retribusi daerah terhadap PAD di wilayah tersebut. Selain itu, penelitian ini juga mengkaji dampak kombinasi antara pajak daerah dan retribusi daerah terhadap PAD. Hasil penelitian menunjukkan bahwa pajak daerah memiliki pengaruh signifikan terhadap PAD, sementara retribusi daerah tidak menunjukkan pengaruh signifikan yang diakibatkan oleh rendahnya penerimaan retribusi. Hal ini disebabkan oleh beberapa faktor seperti minimnya pemahaman masyarakat tentang retribusi, proses pemungutan retribusi yang kurang efektif, berkurangnya objek retribusi, pelaksanaan sanksi yang belum optimal, serta terbatasnya jumlah petugas lapangan. Secara keseluruhan, pajak daerah dan retribusi daerah secara bersamaan tidak memberikan pengaruh signifikan terhadap PAD. Oleh karena itu, disarankan agar Pemerintah Provinsi Nusa Tenggara Timur mengoptimalkan penerimaan pajak dan retribusi daerah melalui kebijakan intensifikasi, meningkatkan sistem pemungutan berbasis teknologi online, serta memperkuat basis data terkait jumlah objek dan wajib pajak, serta mengidentifikasi pembayar pajak baru atau potensial secara berkala.
Analisis Anggaran Biaya Produksi Sebagai Alat Pengendalian Biaya Pada Perusahaan Daearah Air Minum (PDAM) Kota Kupang Reu, Fransiskus Marlon
Bisman - Jurnal Bisnis & Manajemen Vol 7 No 1 (2022): Juni
Publisher : P3M- Politeknik Negeri Kupang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32511/bisman.v7i1.938

Abstract

The problem raised in this research is how the procedure for preparing the production cost budget and the process of controlling production costs in PDAM Kupang Regency. The purpose of this study was to find out the procedure of preparing the production cost budget and for the process of controlling production costs at the kupang district drinking water company. The method used in this research is descriptive qualitative. The results showed that the calculation of production costs in PDAM Tirta Lontar Kupang Regency has not been in accordance with the theory and process of water production in PDAM Tirta Lontar Kupang Regency has always increased.
FAKTOR-FAKTOR YANG MEMPENGARUHI KUALITAS LAPORAN KEUANGAN PEMERINTAH DAERAH KABUPATEN ENDE DENGAN PEMANFAATAN TEKNOLOGI INFORMASI SEBAGAI VARIABEL MODERASI Reu, Fransiskus Marlon
Eksos Vol. 20 No. 2 (2024): Eksos
Publisher : Jurusan Akuntansi Politeknik Negeri Pontianak

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31573/eksos.v20i2.951

Abstract

This study aims to test and analyze the influence of human resource competence, Government Internal Control System on the Quality of Regional Financial Reports with the Utilization of Information Technology as a moderating variable. This study uses a quantitative descriptive method with primary data in the form of questionnaires given to 106 respondents. Data analysis was carried out using validity and reliability tests, classical assumption tests, multiple linear regression, hypothesis testing through t-tests and F-tests, and determination coefficient tests. The results of the study indicate that human resource competence has no significant effect on the quality of financial reports in Ende district. The Government Internal Control System variable also gives results that have a negative effect on the quality of financial reports. the results of testing using the moderation variable of information technology utilization obtained the result that the Utilization of information technology cannot moderate the influence of human resource competence on the quality of regional financial reports, while the utilization of information technology can moderate the influence of the government internal control system in Ende district. The independent variables in this study have a simultaneous influence on the quality of financial reports of 85.5% while the other 14.5% is influenced by other variables not explained in this study.
PENGARUH PERSEPSI PENGETAHUAN, PERSEPSI KEMUDAHAN, DAN PERSEPSI SIKAP PENGGUNA TERHADAP KEPUTUSAN PENGGUNAAN QRIS PADA UMKM SEKTOR KULINER DI KOTA KUPANG-NTT Rupa, Martina Kaisriani; Reu, Fransiskus Marlon; Djo, Friedelymn C.
ANALISIS Vol. 15 No. 01 (2025): ANALISIS VOLUME 15 NO. 01 TAHUN 2025
Publisher : FACULTY OF ECONOMICS AND BUSINESS FLORES UNIVERSITY

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37478/als.v15i01.5329

Abstract

The current technological development is very rapid, especially in the payment system which makes it very easy for people to transact and shift the function of cash to non-cash, which is in line with the development of the use of non-cash payment instruments launched by Bank Indonesia, namely the Quick Response Code Indonesian Standard (QRIS) must receive more serious attention. The type of payment using QR codes makes payment transactions easier, faster and also safe for buyers and MSME actors. This study aims to find out how the Influence of Knowledge Perception, Perception of Convenience and Perception of User Attitude on the Decision to Use QRIS in MSMEs in the Culinary Sector in Kupang-East Nusa Tenggara City. This study uses an empirical quantitative research method by distributing questionnaires to the object of research, namely MSME actors in the Culinary Sector in Kupang-East Nusa Tenggara City who are using QRIS. This study uses primary data, namely through a questionnaire using a likert scale with a sample of 100 respondents. Based on the results of hypothesis testing, the tcal value for the Knowledge Perception variable (X1) is equal to the tcal. And then the data is processed with the SPSS version 26 application. The results of this study partially show that Knowledge Perception, Perception of Convenience have no effect on the Decision to Use QRIS. As for the perception of user attitudes that have a positive and significant effect, MSMEs see that QRIS provides direct benefits, such as increasing sales, accelerating the payment process, or attracting more consumers who prioritize digital transactions, they will be more encouraged to use QRIS. In addition, MSMEs often need a fast and cost-effective way to pay. If the perception of users' attitudes towards QRIS is as a method that speeds up the transaction process without high costs, they will be more likely to choose QRIS as the primary payment option. Keywords: Knowledge, Convenience, User Attitude, Decision, QRIS.
Formulation of Green Economy Based Business Strategy for Micro, Small and Medium Enterprises in Kupang City Clara Margilina Reinamah; Deasy Susana Ratokoni Ndaparoka; Fransiskus Marlon Reu
Journal of Economy, Accounting and Management Science (JEAMS) Vol. 6 No. 2 (2025): March
Publisher : Faculty of Economics, Merdeka University Surabaya, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (708.281 KB) | DOI: 10.55173/jeams.v6i2.31

Abstract

population will result in an increase in the volume of waste where if the waste is not managed properly it can cause various disturbances. This is the reason for the object of research on Micro, Small and Medium Enterprises (MSMEs), because MSMEs are the largest type of business in Indonesia and are also in direct contact with natural resources. The majority of MSMEs in Kupang City are engaged in the field of ikat weaving which uses fabric dyes, thus producing production waste in the form of liquid waste and other forms. The increase in the number of MSMEs can be a threat to increasing the potential for environmental pollution if the waste produced is not managed properly. Therefore, the concept of green economy is further analyzed to become the basis for implementing business activities, namely as a business strategy. Researchers used a sample of 30 fostered Ikat Weaving MSMEs in Kupang City, then simulated the formulation of business strategies with a green economy approach which showed that the ideal business strategy implemented by Ikat Weaving MSMEs in Kupang City is in zone 4 with a weighted average value of the EFE Matrix of 2.0 - 2.5. The results of the IE matrix mapping show that Kupang City MSMEs use a growth and build strategy, which consists of an intensive strategy or an integrative strategy.
Co-Authors Afriani Gemar Bano, Maya Taroci Clara M. Reinamah Deasy Susana Ratokoni Ndaparoka Djo, Friedelymn C. Ferayani Besa Hilnicputro, Wizaldy Fabiano Hipolitus Pegu Pula Doja Kosat, Maria Yunita Latumahina, Olivia Lodovicus Lasdi Made Denny Oktariyana Made Denny Oktaryana Marianus Hendrilensio Sanga Martina K Rupa Martina Kaisrani Rupa Martina Kaisriani Rupa Mudamakin, Agnes Kidi Beda Olivia Latumahina Reinamah, Clara Margilina Resvina Situmorang Rupa, Martina Kaisriani Wizaldy Fabiano Hilnicputro