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All Journal SELAPARANG: Jurnal Pengabdian Masyarakat Berkemajuan RJABM (Research Journal of Accounting and Business Management) BALANCE: Economic, Business, Management and Accounting Journal Buletin Ilmiah IMPAS JAF- Journal of Accounting and Finance Jurnal Agrinika : Jurnal Agroteknologi dan Agribisnis Jurnal Akuntansi : Transparansi dan Akuntabilitas Elastisitas Jurnal Ekonomi Pembangunan Journal Of Business, Finance, and Economics (JBFE) COMSERVA: Jurnal Penelitian dan Pengabdian Masyarakat International Journal of Humanities Education and Social Sciences Nautical: Jurnal Ilmiah Multidisiplin Indonesia Formosa Journal of Sustainable Research (FJSR) Journal of Innovation Research and Knowledge Journal of Comprehensive Science Jurnal Manajemen Bisnis dan Organisasi Dharmawangsa: International Journal of the Social Sciences, Education and Humanitis Eduvest - Journal of Universal Studies Innovative: Journal Of Social Science Research GLORY Jurnal Ekonomi dan Ilmu Sosial Dharma Ekonomi Indo-Fintech Intellectuals: Journal of Economics and Business Moneter : Jurnal Ekonomi dan Keuangan Menawan : Jurnal Riset dan Publikasi Ilmu Ekonomi ADM : Jurnal Abdi Dosen dan Mahasiswa JUTRIANCE JIMEK E-Jurnal Ekonomi Pembangunan Jurnal Manajemen, Bisnis dan Kewirausahaan
Tameno, Nikson
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ANALISIS EFEKTIVITAS DAN KONTRIBUSI BEA PEROLEHAN HAK ATAS TANAH DAN BANGUNAN TERHADAP PENDAPATAN ASLI DAERAH DI KABUPATEN NAGEKEO Rua, Skolastika Febronia Menge; De Rozari, Petrus Emanuel; Tameno, Nikson
RJABM (Research Journal of Accounting and Business Management) Vol 7, No 2 (2023)
Publisher : LPPM University 17 Agustus 1945 Samarinda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31293/rjabm.v7i2.7300

Abstract

This study aims to determine whether the collection of Fees for Acquisition of Rights on Land and Buildings (BPHTB) is effective and contributes to Local Original Revenue and Local Taxes of Nagekeo Regency, especially from 2017 to 2021 by analyzing these two variables and the causes of the decline in BPHTB targets, especially from 2019 to 2020. This type of study is a combination research method (Mix Methods) with a Sequential Explanatory model conducted through a case study. Data collection techniques using documentation and interviews. The result of this study is the level of effectiveness of the Fees for Acquisition of Rights on Land and Buildings (BPHTB) during 2017-2021 has an average effectiveness value of 120.71% which is considered very effective. In 2019-2020 the effectiveness criteria dropped to be quite effective because it was achieved less than 90%. The contribution of the Fees for Acquisition of Rights on Land and Buildings (BPHTB) to the Local Original Revenue (PAD) of Nagekeo Regency during 2017-2021 has an average contribution of 0.40% which in the calculation is interpreted as "very less" because BPHTB is a small part of local taxes which are district/city taxes which when compared to PAD, BPHTB has a very small proportion of contribution. Likewise, the contribution of BPHTB to local taxes has an average contribution of 3.10% which has very insufficient criteria. Because the amount of BPHTB revenue depends on the taxpayer who submits the transfer of land / building rights whose NJOP is above the standard NPOPTKP value of Rp.60,000,000. To increase the contribution and effectiveness of BPHTB, the government is expected to make adjustments to the Tax Object Sale Value (NJOP) by establishing a regional head regulation (Perkada) on land price standards. Establish cooperation with the head of the KPKNL office, BPN in Nagekeo Regency and Notary PPAT.
ANALISIS HIGHEST AND BEST USE PEMANFAATAN TANAH KOSONG DI KELURAHAN PENKASE OELETA KOTA KUPANG Henuk, Wulan Elisabeth; Tameno, Nikson; Tungga, Cicilia Apriliana
RJABM (Research Journal of Accounting and Business Management) Vol 7, No 2 (2023)
Publisher : LPPM University 17 Agustus 1945 Samarinda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31293/rjabm.v7i2.7160

Abstract

This study discusses and implements the Highest and Best Use (HBU) Analysis method for fixed assets under the management and ownership of the Kupang City Government in the form of unused vacant land, located in Penkase Oeleta Village, Alak District, Kupang City, East Nusa Tenggara Province. This type of research is a quantitative descriptive research. Data collection techniques were carried out using questionnaires, interviews, observation and documentation. This study uses the Highest and Best Use analysis to determine the most optimal type of utilization of the research object's land for four aspects which include physical aspects, legal aspects, financial aspects and maximum productivity. The results of the study show that the Highest and Best Use Analysis in terms of the physical aspect of alternative land uses as Public Warehouses, Grocery Warehouses and as Housing is possible to do, while based on legal aspects, alternative land uses as Public Warehouses and Grocery Warehouses are permitted, while use as Housing is not permitted, then based on the financial aspect of the alternative land use as a Public Warehouse meets the eligibility criteria, namely an NPV of Rp. 2,194,024,971., IRR is 18% and the highest land value is Rp. 5,398,430,092. The basic food warehouse meets the eligibility criteria, namely an NPV of Rp. 3,072,079,311., IRR is 25% and the highest land value is Rp. 9,553,342,631,. The results of the analysis show that the highest and best land value is an alternative use as a Grocery Warehouse, which is Rp. 8,741,064 per square meter or an increase in land value by 4% compared to the market value of vacant land for the research object, which is Rp. 1,993,029., per square meter. So the highest and best utilization of vacant land is the Grocery Warehouse.
Analisis Tarif Sewa Gedung Gor Flobamora Terhadap Pendapatan Asli Daerah Provinsi Nusa Tenggara Timur Alexander Yos Patris Anggul; Nikson Tameno; Aldarine Molidya
Moneter : Jurnal Ekonomi dan Keuangan Vol. 2 No. 1 (2024): Januari : Moneter : Jurnal Ekonomi dan Keuangan
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/moneter.v2i1.164

Abstract

Regional government assets are one of the pillars of revenue generation for the Regional Government. In managing regional assets, regional governments must consider various aspects ranging from needs planning, procurement, administration, utilization, maintenance and security to supervision so that regional assets are able to provide optimal contributions to the regional government concerned. Regional assets are a resource and a potential that is absolutely necessary in the administration of Regional Government, because if assets are managed well they can provide benefits to the Regional Government and the community as a source of income as well as supporting the role and function of the Regional Government as a provider of regional services to the community.
Pengaruh Sosial Ekonomi Keluarga Dan Strategi Penanggulangan Stunting Di Puskesmas Nurobo Kabupaten Malaka Markus Uskunia; Nikson Tameno; Novi Theresia Kiak
Moneter : Jurnal Ekonomi dan Keuangan Vol. 2 No. 2 (2024): April : Moneter : Jurnal Ekonomi dan Keuangan
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/moneter.v2i2.488

Abstract

This study aims to examine the influence of family socio-economic factors and coping strategies on editing at the Nurobo Community Health Center, Malaka Regency. This research uses a combined research approach (mixed methods). The sampling technique involves determining information using purposive sampling. The data analysis used in the quantitative method is validity testing, reliability testing, simple linear regression and hypothesis testing using that family socio-economic variables do not have a partial effect on the incidence of stunting with a coefficient of determination value of 0.4.5%. This aims to determine the Statistical Package tool for social science 28.0 for windows (SPSS). The data analysis used in the qualitative method is SWOT analysis. The test results show strategies for dealing with stunting incidents at the Nurobo Community Health Center. The results show that the most effective strategy can have a positive impact on stunting prevention strategies. Strategies that can be implemented to prevent stunting are by increasing access to better sanitation for the community and conducting educational outreach to make the community aware of the importance of nutritious food intake for toddlers to avoid stunting and other diseases in prevention efforts at the Nurobo Community Health Center, Malaka Regency.
Eksistensi Inklusi Keuangan Dalam Perkembangan UMKM Tenun Ikat, Kecamatan Nita, Kabupaten Sikka Christina Natalia; Cicilia A. Tungga; Nikson Tameno
Moneter : Jurnal Ekonomi dan Keuangan Vol. 2 No. 2 (2024): April : Moneter : Jurnal Ekonomi dan Keuangan
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/moneter.v2i2.496

Abstract

This research aims to determine the role of financial inclusion in increasing the income of ikat weaving MSMEs in the sub-district, determine the role of financial inclusion in the development of ikat weaving MSMEs in Nita sub-district and find out what factors hinder the management of economic potential and development of ikat-weaving MSMEs in Nita sub-district. The research used is a case study. The research approach used is descriptive qualitative. The data sources used are primary data and secondary data, where data collection uses observation, interview and documentation study techniques. The data analysis techniques used are data reduction, data display, and conclusions. The results of the research show that the economic potential that can be managed and which is most prominent in Nita sub-district is the tourism potential in the form of ikat weaving. Efforts made by ikat weaving businesses to reduce unemployment are by opening employment opportunities for people who have skills in weaving.
Pengaruh Sektor Pariwisata Terhadap Pendapatan Asli Daerah (PAD) Di Kabupaten Alor Provinsi Nusa Tenggara Timur Conbaiamore Beri; Nikson Tameno; Aldarine Molidya
Moneter : Jurnal Ekonomi dan Keuangan Vol. 2 No. 2 (2024): April : Moneter : Jurnal Ekonomi dan Keuangan
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/moneter.v2i2.510

Abstract

This study aims to analyze: 1) the effect of the number of tourists on local original income in Alor Regency, 2) the influence of tourist attractions on local original income in Alor Regency, 3) the effect of hotel occupancy rate on local original income in Alor Regency, 4) The effect of the number of tourists, tourist attractions and hotel occupancy rates in Alor Regency. The type of research used in this study is quantitative descriptive research. Data types and sources use a quantitative approach with secondary data in the form of time series data with an observation period of 2011-2021. The results showed that: hypothesis First, a positive and significant influence between the number of tourists on local original income in Alor Regency as shown by a coefficient value of -894960.9, Because the calculated t value is -0.332076 < t table 1.943 with a significant value of 0.7511 > α = 0.05, then reject Ho and accept Ha. This means that if the number of tourists increases by one percent, it affects the original income of the Alor Regency area by 0.332076.Second, tourist attractions have a significant and positive effect on the original income of the region in Alor Regency, which is shown by the value of the coefficient of 4.59E + 08. The value of this coefficient is significant because the calculated value of 0.607077 < ttable 1.943 and significant 0.5660 >α = 0.05 then reject H0 and accept Ha. This means that if the tourist attraction increases by one percent, the original income of the Alorakan Regency area increases by 0.607077. Third, the hotel occupancy rate does not significantly affect the local original income, which is indicated by the coefficient value of 6.44E+09. The value of this coefficient is not significant because the calculated value, 0.624792 > ttable of 1.943 with a significant value of 0.5551 >αα = 0.05 then reject H0 and accept Ha. This means that there is no influence between hotel occupancy rates on the original income of Alor Regency. Fourth, the number of tourists, tourist attractions and hotel occupancy rates simultaneously have a positive and significant effect on the original income of the Alor Regency area, which is indicated by the value of Fcalculate 53.71137 > Ftable 3.326 and a significant value of 0.038976<α = 0.05, then reject H0 and accept Ha. This means that the number of tourists, attractions and hotel occupancy rates can affect the variance in local original income by 54% and the rest is explained by other variables.
Analisis Strategi Pemberdayaan Ekonomi Masyarakat Nelayan Di Kecamatan Adonara Imelda Bengan Wua; Nikson Tameno; Fransina W. Ballo
MENAWAN : Jurnal Riset dan Publikasi Ilmu Ekonomi Vol. 2 No. 2 (2024): Maret : MENAWAN: Jurnal Riset dan Publikasi Ilmu Ekonomi
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/menawan.v2i2.314

Abstract

The aim of this research is to determine the government's efforts to economically empower fishing communities in Adonara District and determine alternative priority aspects for the economic empowerment strategy for fishermen in Adonara District. This research uses a descriptive-qualitative approach. Data collection used was interviews, observation, and documentation. The research results show that the government's efforts to empower the fishing community's economy include optimizing fishing facilities and infrastructure, improving the quality of human resources for fishermen, and finally utilizing marine and fisheries resources. The priority alternative aspects for the economic empowerment strategy of fishing communities are economic aspects, social aspects, and environmental aspects.
Analisis Kinerja Keuangan Pemerintah Dalam Meningkatkan Pendapatan Asli Daerah Provinsi Nusa Tenggara Timur Ursula Hadia; Nikson Tameno; Cicilia A. Tungga
MENAWAN : Jurnal Riset dan Publikasi Ilmu Ekonomi Vol. 2 No. 4 (2024): Juli : MENAWAN: Jurnal Riset dan Publikasi Ilmu Ekonomi
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/menawan.v2i4.706

Abstract

This study aims to determine the analysis of government financial performance in increasing PAD in East Nusa Tenggara Province. The type of research used in this study is descriptive with a quantitative research approach. The source of data in this study is secondary data with document study data collection techniques. The technical data used in this research is secondary data with data collection techniques of document study. The data analysis techniques used are financial independence ratio analysis, financial effectiveness and efficiency ratio analysis and financial decentralization ratio analysis. The results of this research show that the Regional Financial Independence Ratio during the 2019-2023 period has slightly increased. However, the level of independence is still relatively low because there is still a dominant role of the central government. The Regional Original Revenue (PAD) Effectiveness Ratio in NTT Province during the 2019-2023 period can be categorized as less effective. The Efficiency Ratio of Regional Original Revenue (PAD) shows that the financial performance of the NTT Province government can be categorized as very efficient. For the average ratio of the degree of decentralization within a period of 5 (five) years, it has slightly increased every year, but its financial capacity is still in the less capable category.
PENGARUH MODERNISASI SISTEM ADMINISTRASI PERPAJAKAN, SANKSI PAJAK, DAN PELAYANAN FISKUS TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI PADA KPP PRATAMA KUPANG Lede, Stela Fitriana; Arthana, I Komang; Tameno, Nikson
JURNAL AKUNTANSI : TRANSPARANSI DAN AKUNTABILITAS Vol 12 No 1 (2024): JURNAL AKUNTANSI: TRANSPARANSI DAN AKUNTABILITAS
Publisher : Universitas Nusa Cendana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35508/jak.v12i1.18254

Abstract

The aim of this research is to determine the effect of modernization of the tax administration system, tax sanctions and tax services on individual taxpayer compliance at KPP Pratama Kupang partially and simultaneously. The data analysis technique used in this research is a multiple linear analysis technique. The data collection technique was carried out by distributing questionnaires offline and online. The sample used in this research was 100 individual taxpayers registered with KPP Pratama Kupang. The results of this research show that partially, tax sanctions have an effect on individual taxpayer compliance, but the variable modernization of the tax administration system and tax authorities services has no effect on individual taxpayer compliance. Meanwhile, simultaneously the variables of modernization of the tax administration system, tax sanctions and tax service services together influence individual taxpayer compliance.
Peningkatan Kapasitas Perempuan Berwirausaha Berspektif Gender Pada Wanita GMIT Maranatha Oebufu Rayon 17 Apriana H. J. Fanggidae; Reyner Makatita; Nikson Tameno
ADM : Jurnal Abdi Dosen dan Mahasiswa Vol. 2 No. 2 (2024): ADM : Jurnal Abdi Dosen dan Mahasiswa
Publisher : Penerbit dan Percetakan CV.Picmotiv

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61930/jurnaladm.v2i2.720

Abstract

Sebagaimana dialami perempuan GMIT Rayon 17 Gereja Maranatha Kelurahan Oebufu. Kehidupan mereka sehari-hari sebagai ibu rumah tangga sekaligus sebagai pencari nafkah dalam membantu pendapatan dan pekerjaan suami. Kegiatan yang sedang marak dilakukan adalah menyediakan sarapan pagi bagi masyarakat yang membutuhkannya berupa jajanan pasar yaitu berbagai macam kue dan nasi kuning atau nasi putih beserta lauk pauknya. Namun ada beberapa permasalahan muncul bahwa kelompok perempuan karena memiliki tingkat pendidikan rendah sehingga kreativitas dan inovasi akan produk jajanan pasar terbatas dan kurang mengikuti standar gizi makanan. Untuk itu tim pengabdian ingin membantu perempuan GMIT Rayon 17 dalam memecahkan masalah dengan menciptakan produk baru yang terbuat dari sampah plastik dan tidak membutuhkan modal besar. Dan perlu diketahui bahwa produk ini di ciptakan oleh mahasiswa manajemen dan telah mengikuti kegiatan expo di Mataram.Tujuan pengabdian yaitu mengurangi angka kemiskinan dengan peningkatan ekonomi keluarga serta peningkatan pemahaman perempuan tentang pendidikan non formal(1)Fasilitasi memetakan potensi dan peluang komunitasperempuan (2)Fasilitasi penguatankelompok perempuan dan individu  melalui produk kerajinan tangan (3)Fasilitasi pemanfaatan modal dari BUMN dan badan layanan Bank.
Co-Authors A. Tungga, Cicilia Afifah Dalillah Tuljannah Agustinus Beda Werang Akoit, Fransiska L.M.B Aldarine Molidya Aldarine Molidya Alexander Yos Patris Anggul Amtiran, Paulina Y Angi, Yohana Febiani Anthon S. Y. Kerihi Antonius Julio Lewa Djo Aprianus Edwin Gendong Arthana, I Komang Bhetrix Adriani Widhia Amung Christina Natalia Cicilia A. Tungga Cicilia A. Tungga Cicilia Apriliana Tungga Cicilia Apriliana Tungga Conbaiamore Beri Dagut, Apriliani Merdi Dandur, Natalia Fitriani de Rozari, Petrus E. Decembry C. Nope Desembri C. Nope Dethan, Minarni A. Droste Nini Soera, Maria Edwin Gendong, Aprianus Eleteria Febiana Hadi Elfrida Lanu Elisabeth Maria Anjelia Nurak Ervelyn Lollo, Petrichia Fanggidae, Apriana H.J. Feronika Tosi Fifi Cornella Pusung Fikran Sonya Bangkole G. Tefa, Siprianus Geraldy Antonio Pah Gregorius Joakim Pani Hallan, Markus A.K.B Henuk, Wulan Elisabeth Hewe Tiwu , Maria I. Imelda Bengan Wua Klementiana Fao Gholo Lede, Stela Fitriana Lewa Djo, Antonius Julio Makatita, Reyner F. Maria Droste Nini Soera Maria Indriyani H. Tiwu Maria Indriyani Hewe Tiwu Maria P. L Muga Maria Yosefa Dhiu Marianus E. Manggau Markus Uskunia Marthen Robinson Pellokila Mbeleng, Waldetrudis Desilka Minarni A. Dethan Minarni A. Dethan Molidya, Aldarine Mone, Ikesy Maresa Monika Wilistiani So’o Mutiara, Yohana Cresensia Nabo, Angelina Novita Ndese, Maria Avila Nolviana Arisa Bete Nono, Dedy Sergius Novi Theresia Kiak Olivia L.E. Tomasowa Olivia Louise Eunike Tomasowa Ose, Mariana Palus, Elisabeth Widyawati Panie, Ketty Natalia Paskalia Aek, Yunita Petrichia Ervelyn Lollo Redentus Natalis Jelahut Rikhard T. Ch. Bolang Rua, Skolastika Febronia Menge Semarch Dewi Ayu Putri Bida Sesylia Rambu Prayng Suryanti, Restituta Syahbanda, Samsul Hidayat Talu, Dominggus Ari Nono Theresia, Novi Tiwu, Maria Indriani Hewe Tiwu, Maria Indriyani H. Tomasowa, Olivia L E. Tukan, Kristina F U Tungga, Cicilia Tungga, Cicilia A Tungga, Cicilia Apriliana Ulnang, Vilya Kirieleista Ursula Hadia Viktorinus Sera Waruwu, Hasmarini A Welhelmina Ballo , Fransina Ximenes, Eldarida Yohana Cresensia Mutiara Yumitra Rambu Dawi Ngana