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All Journal JMM17: Jurnal Ilmu Ekonomi dan Manajemen JIET (Jurnal Ilmu Ekonomi Terapan) Jurnal Tirtayasa Ekonomika (Tirtayasa Economica Journal) Jurnal Akuntansi SELAPARANG: Jurnal Pengabdian Masyarakat Berkemajuan RJABM (Research Journal of Accounting and Business Management) BALANCE: Economic, Business, Management and Accounting Journal BERDAYA: Jurnal Pendidikan dan Pengabdian Kepada Masyarakat Oeconomicus Journal of Economics Jurnal Agrinika : Jurnal Agroteknologi dan Agribisnis Jurnal Akuntansi : Transparansi dan Akuntabilitas Journal of Agricultural Socio-Economics (JASE) Jurnal Ilmiah Mahasiswa Perbankan Syariah (JIMPA) Journal Of Business, Finance, and Economics (JBFE) Haumeni Journal of Education COMSERVA: Jurnal Penelitian dan Pengabdian Masyarakat EKONOMIKA45 Formosa Journal of Sustainable Research (FJSR) Journal of Innovation Research and Knowledge Jurnal Manajemen Bisnis dan Organisasi Dharmawangsa: International Journal of the Social Sciences, Education and Humanitis Inisiatif: Jurnal Ekonomi, Akuntansi Dan Manajemen Innovative: Journal Of Social Science Research Jurnal Manajemen dan Ekonomi Kreatif Wawasan : Jurnal Ilmu Manajemen, Ekonomi dan Kewirausahaan GLORY Jurnal Ekonomi dan Ilmu Sosial Jurnal Ekonomi Manajemen Akuntansi Dharma Ekonomi Indo-Fintech Intellectuals: Journal of Economics and Business Jurnal Manajemen Pariwisata dan Perhotelan Riset Ilmu Manajemen Bisnis dan Akuntansi Journal of Islamic Economics and Finance Anggaran: Jurnal Publikasi Ekonomi dan Akuntansi Moneter : Jurnal Ekonomi dan Keuangan Menawan : Jurnal Riset dan Publikasi Ilmu Ekonomi Jurnal Ekonomi dan Pembangunan Indonesia Jurnal Ilmiah Ekonomi, Akuntansi dan Pajak Pajak dan Manajemen Keuangan JIMEK KREATIF: Jurnal Pengabdian Masyarakat Nusantara E-Jurnal Ekonomi Pembangunan Jurnal Akuntan Publik
Novi Theresia Kiak
Universitas Nusa Cendana
Religion Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Medicine & Pharmacology Nursing Public Health Social Sciences Other

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An Analysis of Factors Affecting the Growth of The Non-Star Hotel Tourism Sector in North Kalimantan Yustie, Renta; kiak, Novi theresia; Maak , Clarce S.; Riwu, Yonas Ferdinand
JMM17 : Jurnal Ilmu ekonomi dan manajemen Vol. 13 No. 1 (2026): April
Publisher : Universitas 17 Agustus 1945 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30996/jmm17.v13i1.133446

Abstract

The tourism sector plays an important role in driving regional economic growth in North Kalimantan by absorbing labor and attracting both domestic and international tourists, which contributes to the Gross Regional Domestic Product (GRDP) of the accommodation and food and beverage sub-sector. Tourism development is supported by the availability of restaurants, accommodation facilities, and bedrooms, which act as key drivers of tourism activities, particularly in the non-star hotel sector. This study aims to analyze the factors influencing the growth of non-star hotel tourism in North Kalimantan. The GRDP of the accommodation and food and beverage sub-sector is used as the dependent variable to represent sector growth, while the number of restaurants, accommodation establishments, and bedrooms serve as independent variables. The study covers the period from 2018 to 2023 across five districts/cities: Malinau, Bulungan, Tana Tidung, Nunukan, and Tarakan. Panel data regression analysis is applied using CEM, FEM, and REM models. The results indicate that restaurants, accommodation, and bedrooms have a significant positive effect on the growth of the non-star hotel tourism sector.
Pengaruh Pengelolaan Keuangan Daerah, Sistem Akuntansi Keuangan Daerah dan Kompetensi Sumber Daya Manusia terhadap Kualitas Laporan Keuangan Pemerintah Daerah pada Badan Keuangan dan Aset Daerah Kab. TTU Carolin Stephanie Serafin Meko; Maria Prudensiana Leda Muga; Novi Theresia Kiak
Jurnal Akuntan Publik Vol. 2 No. 4 (2024): Jurnal Akuntan Publik
Publisher : International Forum of Researchers and Lecturers

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59581/jap-widyakarya.v2i4.4317

Abstract

This research aims to determine the influence of regional financial management, regional financial accounting systems, and human resource competence on the quality of regional government financial reports in TTU Regency, partially or simultaneously. This research uses a quantitative research approach. This research uses primary data. The sampling technique in this research was purposive sampling with respondents consisting of 36 respondents who were at the Regional Financial and Asset Agency in TTU Regency. Where data is collected through questionnaires distributed, and the analysis is based on respondents' answers obtained through questionnaires distributed by researchers. The data analysis technique uses multiple linear regression analysis with the help of the SPSS 25 program. The results of this study state that regional financial management does not have a significant effect on the quality of financial reports, while the regional financial accounting system and human resource competency have a significant effect on the quality of regional government financial reports, and of the three regional financial management variables, the regional financial accounting system and human resource competency together have a significant effect on the quality of regional government financial reports.
PENGEMBANGAN PARIWISATA MENGGUNAKAN MODEL PENTAHELIX DI KABUPATEN BELU Jemianus Yusuf A. V. Do Carmo; Novi Theresia Kiak; Maria Indriyani Hewe Tiwu Tiwu
E-Jurnal Ekonomi Pembangunan Vol. 14 No. 1 (2025): Vol. 14. No. 01, Januari 2025 (pp 1-117)
Publisher : Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EEP.2025.v14.i01.p03

Abstract

In an effort to increasel tourism, the government is developing the tourism sectorl through the pentahelix collaboration. Many tourism objects in Belu Regency have the potential to be developed because of their uniqueness. The Belu Regency Regional Government seeks to develop tourisml through collaboration with variousl parties suchl as the Belu Regency Tourisml Office, academics, media, business actors and the community. However, it is not known to what extent the involved parties are involved in tourism development, thus, the problem formulationl in this research is how the tourism development strategy uses the pentahelix model in Belu Regency. The aiml of thisl research isl to explain and formulate a tourism development strategy using the model. pentahelix in Belu Regency. The research method usedl was descriptive qualitative. The conclusionl in this research is that the pentahelix model in tourism development in Belu Regency has not run optimally. This isl because collaboration between actors has not yet taken place considering that there is still a tendency for actors to work independently, apart from that there is stilll distrust between actors. Keywords: Pentahelix, Development, Tourism Potential
Co-Authors Agnes Derang Duli Agus Arnold Nalle Agus Arnold Nalle Agustinus Beda Werang Aldarine Molidya Alina Nujum Alius Almung Anastasia Bernaria Klau Andel Martinus andri paulus loe Angi, Yohana F Angi, Yohana Febiani Anthon Simon Y. Kerihi Antonius Julio Lewa Djo Arthana, I Komang Asriati Djonu Audra Dyfa Tharriesitha Putry Sigit Baharudin, Govinda Abdul Gangga Ballo, Fransina W. Bambang Wiwoho, Bambang Banamtuan, Alexander Kiik Benu, Elthon Eka Putra Benyamin, Karmi Yulet Betsyebalia, Princessa Carolin Stephanie Serafin Meko Chrysogonus Koko Kause Cicilia A. Tungga Cicilia Apriliana Tungga de Rozari, Petrus E. Demu, Yohanes Dethan, Minarni A Devin Irvandy Djadi, Ekalia I A Dong, Kensi Agnesty Elisabeth Maria Anjelia Nurak Fajrin, Fauziah Amalia Fanggidae, Apriana H.J. Fransina W. Ballo Fransina Wihelmina Ballo Fransina Wilhelmina Ballo Fudikoa, Bensor Paulus Ga, Linda Lomi Gaudensius Suhendro Nardon Hanas, Mardi Marsalina Hawe Tiwu, Maria Indriyani Ignasia Ayunanda Duhu Imelda Aurensia Rosalia Januaria Kartika Ati Januaria Orsela Bria Jeanet Putri Shintya Nubatonis Jelamu, Matheus Stefanus Jemianus Yusuf A. V. Do Carmo Jerubu, Hilde Septine Julius Innosensius Beon Karsono, Danny Julian Kharina Lidia Priskalina Oil Kiuk, Maria Felinsia Laga Klau, Reinaldus Yohanes D Koroh, Angela Jessicca Sheyla Lay, Devvanio Lazarus D. A. Luase Lebrina Ivantry Boikh Leony Angelica Weru Leony Nawa Hoke Lestari, Farida Ayu Lewa Djo, Antonius Julio Lindu, Obrianus Yusuf Lodovikus Marionis Nifu Maak , Clarce S. Maak, Clarce Sarliana Mardiana Muslimin Maria Adriana Irama Koli Maria Antonia Radji Silli Maria Fransiska Gheli Maria Fransiska Gheli Maria I. H Tiwu Maria I. Hewe Tiwu Maria Indriyani H. Tiwu Maria Indriyani H. Tiwu Maria Indriyani Hewe Tiwu Maria Indriyani Hewe Tiwu Maria Indriyani Hewe Tiwu Maria Indriyani Hewe Tiwu Tiwu Maria Indryani Hewe Tiwu Maria P. L. Muga Maria Prudensia Leda Muga Maria Prudensiana Leda Muga Maria Virayati Kofi Markus Uskunia Marselina Ratu Marselina Ratu Marthen R. Pellokilla Marthen Robinson Pellokila Matheus Napoleon Mitemen Witak Mathias Efi Meilani, Margareta Yosefa Minarni A. Dethan Mitemen Witak, Matheus Napoleon Moetia Riski Sofyani Monika Wilistiani So’o Muga, Maria Prudensiana Leda Muhammad Liwaulhamdi Naninuna, Putra H. Ndun, Jublita Nendissa, Doppy Roy Nuro, Septina Obaria, Yoakim Helio Dorus Olivia L.E Tomasowa Onta, Damasius Patrikcs Lazarus Dedo Ngara Pau, Sarlin P. Nawa Paula Ruben De Jesus Pello, Marco Adrian Pera, Charmelia M R De Vollys Permana, Viviany Jenkarti Petrus E. De Rosari Petrus E. de Rozari, Priastuti Adangla Rachmiyati, Nekky Ramayana Saputri Toebajoe Rei, Elkostalia Renta Yustie Rico Tenis Rimas, Yofita Elsiana Riski Sofyani, Moetia Sallau, Sally Sarlin Paleina Nawa Pau Selviana Ena Selvianus Imanuel Kause Semarch Dewi Ayu Putri Bida Septina Nuro Sevanya Eunike Lado simamora, virgo Siti Helmyati Taksian, Risma Rosina Talu, Dominggus Ari Nono Tameno, Nikson Theresia Lorenza Jehalim Deo Tiara Fitriana Azhari Tiwu, Maria I H Tiwu, Maria Indriyani Hewe Tshilowa, Phathutshedzo Fancy Tungga, Cicilia A Tungga, Cicilia A. Tungga, Cicilia Apriliani Uly, Jaya Ayu Ningsih Kale Utami, Betty Silvia Ayu Venci Ilona Lake Veronika Dhina Dewelis Viktoria Wulandari Welhelmina Ballo , Fransina Yanpitherszon Liunokas Yerisonsianus Peron Yohana F. Angi Yonas F Riwu Yuri Sandra Faah Yustie, Renta Yusuf Frans Kartoma Zelyn Jayanti Margaretha Ratuarat