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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) 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

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The Influence of Accounting Information Systems, Work Motivation, Internal Control and Human Resource Competence on the Quality of Financial Reports at the Regional Financial Agency of East Nusa Fransiskus Marlon Reu; Wizaldy Fabiano Hilnicputro; Afriani Gemar
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 (517.807 KB) | DOI: 10.55173/jeams.v6i2.32

Abstract

This study aims to determine the effect of accounting information systems on the quality of financial reports at the NTT Provincial Regional Financial Agency, the effect of work motivation on the quality of financial reports at the NTT Provincial Regional Financial Agency, the effect of internal control on the quality of financial reports at the NTT Provincial Regional Financial Agency, the effect of human resource competence on the quality of financial reports at the NTT Provincial Regional Financial Agency, the effect of accounting information systems, work motivation, internal control and human resource competence on the quality of financial reports at the NTT Provincial Financial Agency. This study uses a quantitative method, data collection techniques using questionnaires, sampling in this study was obtained usingpurposive sampling, independent variables in this study are accounting information systems, work motivation, internal control and human resource competence, while the dependent variable in this study is the quality of financial reports. The analysis techniques used are multiple linear analysis tests, descriptive statistical tests, research instrument tests, classical assumption tests and hypothesis tests. The results of the study indicate that the accounting information system has a significant effect on the quality of financial reports at the NTT Provincial Regional Financial Agency, work motivation does not have a significant effect on the quality of financial reports at the NTT Provincial Regional Financial Agency, internal control has a significant effect on the quality of financial reports at the NTT Provincial Regional Financial Agency, HR competence has a significant effect on the provision of credit at the NTT Provincial Regional Financial Agency, accounting information system, work motivation, internal control and HR competence have a simultaneous effect on the quality of financial reports at the NTT Provincial Regional Financial Agency.
Evaluasi Penerapan Standar Akuntansi Pemerintah Berbasis Akrual Dalam Penyusunan Laporan Operasional Pada Badan Pengelola Dan Aset Daerah Kabupaten Kupang Fransiskus Marlon Reu
Akubis : Jurnal Akuntansi dan Bisnis Vol. 9 No. 1 (2024): Akuntansi dan Bisnis
Publisher : Universitas Katolik Widya Karya Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37832/akubis.v10i2.67

Abstract

This research aims to determine the suitability of the application of government accounting standards in preparing operational reports at the Regional Financial and Asset Management Agency of Kupang Regency, whether they are in accordance with the Government Accounting Standards Statement Number 12 contained in Government Regulation Number 71 of 2010. This research was conducted at the Financial Management Agency And Regional Assets of Kupang Regency. In this research, the formulation of the problem is to determine whether the application of government accounting standards in preparing operational reports at the Regional Financial and Asset Management Agency of Kupang Regency is in accordance with the Government Accounting Standards Statement Number 12 contained in Government Regulation Number 71 of 2010. Data in the research This is primary data in the form of interviews with the head of the agency and head of the accounting section of BPKAD Kupang Regency and operational reports for 2020. The method used in the research is a qualitative descriptive analysis method. Qualitative descriptive analysis, namely analyzing, describing and summarizing various conditions from various data collected regarding operational reports at the Regional Financial and Asset Management Agency of Kupang Regency, then adapted to PSAP No. 12 concerning operational reports
Edukasi Keuangan Gemar Menabung bagi Anak-Anak dengan Memanfaatkan Barang Bekas di Desa Naibonat, Kabupaten Kupang, Nusa Tenggara Timur Resvina Situmorang; Martina K Rupa; Olivia Latumahina; Clara M. Reinamah; Made Denny Oktaryana; Fransiskus Marlon Reu; Marianus Hendrilensio Sanga
Diakoneo : Jurnal Pengabdian kepada Masyarakat Vol. 1 No. 2 (2025): Juni
Publisher : Politeknik Negeri Kupang

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Abstract

Literasi keuangan merupakan keterampilan penting yang harus diajarkan sejak dini untuk membentuk kebiasaan pengelolaan keuangan yang bijak. Namun, di banyak daerah pedesaan, termasuk Desa Naibonat, Kabupaten Kupang, kesadaran dan kebiasaan menabung di kalangan anak-anak masih rendah akibat minimnya edukasi keuangan yang sistematis dan metode pembelajaran yang menarik. Program pengabdian masyarakat ini bertujuan meningkatkan literasi keuangan anak-anak melalui pendekatan edukatif berbasis pemanfaatan barang bekas. Metode yang digunakan meliputi diskusi awal dengan pemangku kepentingan, sosialisasi kepada orang tua dan anak-anak, ceramah interaktif, permainan edukatif, serta workshop pembuatan celengan dari barang bekas. Proses pembelajaran dilakukan secara partisipatif untuk meningkatkan keterlibatan anak-anak dalam memahami konsep menabung. Hasil kegiatan menunjukkan peningkatan pemahaman dan kesadaran anak-anak tentang pentingnya menabung. Mereka lebih termotivasi menyisihkan uang saku setelah mengikuti permainan edukatif dan praktik langsung pembuatan celengan. Selain itu, kegiatan ini juga menanamkan nilai kreativitas dan kesadaran lingkungan melalui pemanfaatan barang bekas sebagai media edukatif. Kesimpulannya, pendekatan ini terbukti efektif dalam meningkatkan literasi keuangan anak-anak. Keberlanjutan program ini memerlukan dukungan dari orang tua, guru, serta komunitas agar manfaatnya dapat terus dirasakan dalam kehidupan sehari-hari.
Integration of Social Accounting: The Effectiveness of Waste Management at the Evergreen Waste Bank, Kupang City Wizaldy Fabiano Hilnicputro; Fransiskus Marlon Reu; Martina Kaisriani Rupa
International Journal of Economics and Management Research Vol. 4 No. 3 (2025): December : International Journal of Economics and Management Research
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/ijemr.v4i3.674

Abstract

This study explores the integration of social accounting principles within community-based waste management practices at the Evergreen Waste Bank in Kupang City, East Nusa Tenggara, Indonesia. The research object focuses on the role of social and environmental accountability in improving the effectiveness of waste management systems at the grassroots level. Kupang City faces a persistent waste crisis, generating approximately 233 tons of waste per day, with only a small portion recycled effectively. This study addresses the problem of limited community participation, operational inefficiencies, and weak institutional support in local waste management initiatives. The research aims to evaluate how social accounting, when integrated with the 3R (Reduce, Reuse, Recycle) approach, can enhance environmental sustainability and socio-economic empowerment. Employing a qualitative phenomenological method, data were collected through in-depth interviews, field observations, and document analysis. Thematic analysis identified four key themes: (1) social awareness and environmental responsibility, (2) operational and technological challenges, (3) socio-economic empowerment through waste valorization, and (4) institutional and policy support. The findings reveal that the Evergreen Waste Bank contributes not only to waste reduction but also to local economic development and environmental education. However, its impact is constrained by manual data management and limited collaboration with local authorities. Synthesizing these results suggests that social accounting fosters transparency, accountability, and collective responsibility in environmental management. The study concludes that integrating social accounting into waste bank operations strengthens both community engagement and environmental governance. It recommends digital transformation, enhanced policy collaboration, and capacity-building initiatives to scale the model sustainably across Indonesian urban contexts.
Pengaruh Perencanaan, Transparansi dan Akuntabilitas Pengelolaan Dana Desa Terhadap Potensi Pencapaian Tujuan SDGs Desa (Studi Kasus di Desa Naiola Timur) Maria Yunita Kosat; Fransiskus Marlon Reu; Agnes Kidi Beda Mudamakin
Owner : Riset dan Jurnal Akuntansi Vol. 9 No. 4 (2025): Artikel Riset Oktober 2025
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v9i4.2809

Abstract

This study aims to analyze the influence of planning, transparency, and accountability in village fund management on the achievement of Village SDGs in Naiola Timur Village. The background of this study is based on the condition that, despite Naiola Timur Village receiving village funds every year, its status is still classified as an underdeveloped village, and the implementation of SDG support programs is not yet optimal. The research population comprises the entire community of Naiola Timur Village, with a sample of 60 respondents selected through purposive sampling, consisting of village officials, BPD representatives, community leaders, and beneficiaries. The research used a quantitative approach with multiple linear regression assisted by SPSS. After adjusting the data by removing outliers to meet the assumption of normality, the results showed that planning and accountability had a significant positive effect on the achievement of village SDGs, while transparency had no significant effect. Simultaneously, all three variables were found to have a significant effect on the achievement of village SDGs. These findings emphasize the importance of participatory, accountable, and targeted village fund management as a prerequisite for achieving sustainable village development, and provide empirical evidence on how village fund management practices can influence the implementation of SDGs at the local level.
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 : Faculty of Economics and Business, 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 : Faculty of Economics and Business, 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.
Co-Authors Afriani Gemar Agnes Kidi Beda Mudamakin Bano, Maya Taroci Clara M. Reinamah Deasy Susana Ratokoni Ndaparoka Djo, Friedelymn C. Ferayani Besa Hipolitus Pegu Pula Doja Latumahina, Olivia Lodovicus Lasdi Made Denny Oktariyana Made Denny Oktaryana Maria Yunita Kosat Marianus Hendrilensio Sanga Martina K Rupa Martina Kaisrani Rupa Martina Kaisriani Rupa Olivia Latumahina Reinamah, Clara Margilina Resvina Situmorang Rupa, Martina Kaisriani Wizaldy Fabiano Hilnicputro