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ANALISIS IMPLEMENTASI ACTIVITY BASED COSTING (ABC) DALAM MENENTUKAN HARGA POKOK PRODUKSI PADA DIAN JATI MEBEL Ndese, Maria Avila; Dethan, Minarni A.; Tameno, Nikson
JURNAL AKUNTANSI : TRANSPARANSI DAN AKUNTABILITAS Vol 12 No 2 (2024): JURNAL AKUNTANSI: TRANSPARANSI DAN AKUNTABILITAS
Publisher : Universitas Nusa Cendana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35508/jak.v12i2.18845

Abstract

The aim of this research is to determine the cost of production at Dian Jati Mebel based on the Activity Based Costing method. Data collection techniques used in this research include observation, interviews and documentation methods. The data analysis method used in this research is a quantitative descriptive method. Quantitative descriptive analysis techniques are carried out by analyzing financial data obtained from the company. Data analysis was carried out using the Activity Based Costing method to calculate production costs. Based on research results, Mabel Dian Jati still uses traditional methods in determining production costs. Therefore, an activity-based costing method is needed to support Dian Jati Mebel's decision making and help determine production costs accurately.
ANALISIS EFEKTIVITAS DAN KESERASIAN PENGELOLAAN BELANJA DAERAH SEKTOR PENDIDIKAN DI KOTA KUPANG Mbeleng, Waldetrudis Desilka; Tameno, Nikson; Tiwu, Maria Indriani Hewe
Elastisitas : Jurnal Ekonomi Pembangunan Vol. 6 No. 1 (2024): Elastisitas, Maret 2024
Publisher : Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/e-jep.v6i7

Abstract

This research aims to explain and analyze the effectiveness and harmony of regional expenditure management in the education sector in Kupang City for the 2018-2022 budget year. The research method used is a case study with a quantitative descriptive approach and uses effectiveness ratios and shopping compatibility to analyze. The results of this research show that the percentage of effectiveness of direct spending, the effectiveness of indirect spending, and the harmony of direct spending and indirect spending of the Education Department in Kupang City changes every year. The percentage of effectiveness of direct shopping has the criteria of being less effective. The percentage of spending effectiveness does not directly reach the criteria of being less effective. The percentage of compatibility between direct spending and indirect spending has less harmonious criteria.
PARADIGMA PENGELOLAAN KEUANGAN DAERAH SEBELUM DAN SELAMA PANDEMI COVID-19 DI KOTA KUPANG-NTT Droste Nini Soera, Maria; Tameno, Nikson; A. Tungga, Cicilia
RJABM (Research Journal of Accounting and Business Management) Vol 6, No 2 (2022)
Publisher : LPPM University 17 Agustus 1945 Samarinda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31293/rjabm.v6i2.6654

Abstract

ABSTRACT This study aims to determine the paradigm (point of view) of regional financial management before and during the Covid-19 pandemic in Kupang City based on regional financial management in 2018-2020.  To deal with the Covid-19 pandemic, the Government makes policies on the use of regional budgets which are then regulated in several regulations that have been passed.  This policy led to changes in the structure of the APBD due to the policy of refocusing and reallocating the budget.  This type of research is a comparative descriptive with a qualitative research approach.  Data collection techniques in this study were in the form of observation, interviews, and documentation.  Data analysis techniques in the form of data reduction, data presentation, and drawing conclusions.  There has been a change in the structure of the APBD, namely the PAD of Kupang City in 2020 decreased and the balancing funds from the center were diverted to deal with health problems due to Covid-19 in the City of Kupang such as DAK and DID.  Regional financial management is considered disobedient/compliance with the law but that is understandable.  Regional financial management in 2018 is categorized as effective and at the efficiency level it is categorized as efficient.  2019 is categorized as effective and quite efficient.  Meanwhile, 2020 is categorized as very effective and quite efficient.  The city government's transparency is assessed in accordance with the concept of transparency in regional financial management.   Keywords: Refocusing, Reallocation, Pandemic, Covid-19, APBD, Paradigm, Kupang City Government 
POLICY ANALYSIS ON STUNTING REDUCTION AND ITS IMPACT ON ECONOMIC DEVELOPMENT IN SIKKA REGENCY Syahbanda, Samsul Hidayat; Tameno , Nikson; Theresia, Novi
Jurnal Manajemen Bisnis Dan Organisasi Vol 4 No 1 (2025): Jurnal Manajemen Bisnis Dan Organisasi (JMBO)
Publisher : Yayasan Pendidikan Cahaya Budaya Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58290/jmbo.v4i1.436

Abstract

The objective of this study is to examine the stunting reduction policy and its challenges in relation to economic development in Sikka Regency. The research method used is descriptive qualitative. The findings show that the implementation of the stunting reduction policy includes programs such as the "Pripong Abong" Adolescent Posyandu, the Foster Parents Movement, and the "Lepo Gahar Naha Blisa" or stunting recovery house. These initiatives involve multiple stakeholders and go through several critical stages, including engagement from governmental and non-governmental organizations as well as the community as the main target group. The policy is designed to reduce stunting prevalence through programs outlined in the Sikka Regency Regent Regulation, focusing on nutritional interventions, improved healthcare services, and community education as key aspects. The provision of financial resource support to the community has positively impacted the implementation of the policy, which has generally been proceeding well. However, there are several challenges to implementing the stunting reduction policy and its contribution to economic development in Sikka Regency. High levels of isolation result in limited access to essential services such as healthcare and education, which increases the community's vulnerability to poverty and underdevelopment. Poor road access to Posyandu centers poses another obstacle for community members to participate in government programs. Furthermore, strong belief in myths and traditional practices among residents hinders the effective implementation of stunting prevention efforts in the region.
Analisis Pertumbuhan Aset Dan Struktur Modal Terhadap Profitabilitas Pada PT. Penjaminan Kredit Daerah Nusa Tenggara Timur Sesylia Rambu Prayng; Nikson Tameno; Cicilia Apriliana Tungga
Dharma Ekonomi Vol. 32 No. 1 (2025): DHARMA EKONOMI
Publisher : sekolah Tinggi Ilmu Ekonomi Dharmaputra Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59725/de.v32i1.259

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The purpose of this study is to analyze the knowledge that affects Assets and Profitability at PT. JAMKRIDA NTT and to analyze the effect of capital deposits on profitability at PT. JAMKRIDA NTT. This study uses a qualitative descriptive method, using a research method that focuses on in-depth observation to understand the phenomena that occur, this approach uses descriptive data in the form of discussions and writings or oral from people and actors who want to be interviewed while quantitative research focuses on data and statistics to measure, calculate and compare from the data taken such as analyzing data from asset growth and the company's capital structure and how the company's profitability is. The results of this study are that asset growth and capital structure affect profitability at a The company has a very important influence in running a company's activities, especially to increase the value of the company.
PENERAPAN PRINSIP-PRINSIP GOOD GOVERNANCE DALAM PEMBANGUNAN INFRASTRUKTUR DI DESA RAI KECAMATAN RUTENG KABUPATEN MANGGARAI Palus, Elisabeth Widyawati; Nikson Tameno; Aldarine Molidya
Journal of Innovation Research and Knowledge Vol. 5 No. 1: Juni 2025
Publisher : Bajang Institute

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

Abstract

Penelitian ini bertujuan untuk mengetahui penerapan prinsip-prinsip good governance dalam pembangunan infrastruktur di Desa Rai, Kecamatan Ruteng, Kabupaten Manggarai. Penelitian ini menggunakan pendekatan deskriptif kualitatif dengan teknik pengumpulan data melalui wawancara, observasi, dan dokumentasi. Data dianalisis menggunakan model analisis Creswell dan bantuan aplikasi NVivo 12. Hasil penelitian menunjukkan bahwa dari sembilan prinsip good governance hanya tujuh yang sudah diterapkan, antara lain: prinsip aturan hukum, daya tanggap, berorientasi konsensus, berkeadilan, efisiensi dan efektifitas, akuntabilitas dan visi strategis. Sedangkan prinsip yang belum optimal diterapkan yaitu prinsip partisipasi dan transparansi. Kondisi ini menggambarkan bahwa penerapan good governance di Desa Rai belum sepenuhnya ideal, meskipun sebagian besar prinsip telah diimplementasikan dengan cukup baik.
Efektivitas Bantuan Langsung Tunai Dana Desa pada Masyarakat Desa Tonuwotan Kecamatan Adonara Barat Kabupaten Flores Timur Agustinus Beda Werang; Nikson Tameno; Novi Theresia Kiak
Jurnal Ilmu Manajemen, Ekonomi dan Kewirausahaan Vol. 5 No. 1 (2025): Maret : Jurnal Ilmu Manajemen, Ekonomi dan Kewirausahaan
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jimek.v5i1.6397

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This research aims to determine the effectiveness of the direct village fund cash assistance program for the community in Tonuwotan Village, West Adonara District, East Flores Regency. The type of research used in this research is field research. The research approach used in this research is a qualitative approach. The type of data used in this research is qualitative and quantitative data, while the data sources are primary and secondary data, as well as data collection techniques through observation, interviews and documentation. The informants in this research were 30 people, including 5 people from Tonuwotan government and 25 community recipients of the program. The results of the research show that the effectiveness of the Village Fund Direct Cash Assistance Program for the Community in Tonuwotan Village, West Adonara District, East Flores Regency has been effective, characterized by understanding the program, right on target, on time, achieving goals, real change, where the benefits have been felt by the community, namely that there is a positive impact from the benefits of Village Fund BLT which can help the community meet their daily needs or basic needs.
Analisis Tarif Sewa Gedung UPTD Taman Budaya Gerson Poyk Dinas Pendidikan dan Kebudayaan untuk Meningkatkan Pendapatan Asli Daerah Provinsi Nusa Tenggara Timur Panie, Ketty Natalia; Tameno, Nikson; Molidya, Aldarine
Innovative: Journal Of Social Science Research Vol. 5 No. 4 (2025): Innovative: Journal Of Social Science Research
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/innovative.v5i4.19647

Abstract

This research aims to determine the market value of asset and the fair rental of regional asset in the form of the Gerson Poyk Culture Park Building, belonging to the East Nusa Tenggara Provincial Government and its contribution to Regional Original Income. In determining the market value of assets, a cost approach is used, while to determine reasonable rental rates, an approach based on a comparison of market rental data is used. The results of this research show that the estimated market value of assets consisting of the value of land and buildings using the cost approach is IDR 48.936.504.000, while the estimated fair rental rate for assets is IDR 700.000 per day which is the result of a reconciliation of the results of the assessment based on the comparative approach. market rental data. By using reasonable rental rates as a result of this research, the estimated contribution of rentals to Original Regional Income in the regional levies sector is 0.10% and to the building rental revenue target for 2019 to 2023.
ANALISIS PENGETAHUAN TENTANG ANGGARAN DAN PARTISIPASI MASYARAKAT DALAM PENGAWASAN ANGGARAN PENDAPATAN DAN BELANJA DESA (APBDes) DI DESA NOELBAKI KECAMATAN KUPANG TENGAH KABUPATEN KUPANG Suryanti, Restituta; Angi, Yohana Febiani; Tameno, Nikson
GLORY Jurnal Ekonomi dan Ilmu Sosial Vol 6 No 4 (2025): GLORY Jurnal Ekonomi dan Ilmu Sosial
Publisher : Universitas Nusa Cendana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70581/glory.v6i4.23824

Abstract

Penelitian ini bertujuan untuk mengetahui pengetahuan masyarakat tentang anggaran dan partisipasi masyarakat dalam pengawasan APBDes di Desa Noelbaki Kabupaten Kupang. Penelitian dilakukan menggunakan metode deskriptif dengan pendekatan kualitatif. Sumber data yang digunakan yaitu sumber data primer dan sekunder dengan teknik pengumpulan data berdasarkan hasil wawancara, observasi, dokumentasi, dan triangulasi. Teknik analisis data yang digunakan yaitu reduksi data, penyajian dan penarikan kesimpulan. Hasil penelitian menunjukan bahwa Partsipasi masyarakat Desa Noelbaki dalam pengawasan APBDes terdiri dari tiga bentuk partisipasi yaitu partisipasi tahap perencanaan, partisipasi tahap pelaksanaan, dan partisipasi tahap evaluasi. Ketiga bentuk partisipasi masyarakat tersebut masih rendah dan belum maksimal diterapkan dalam pengawasan anggaran desa di Desa Noelbaki. Kemudian pengetahuan masyarakat tentang anggaran desa masih berada pada tingkat paling dasar yaitu pada level tahu (know) dan sedikit memahami. Kata Kunci : Pengetahuan, Partispasi Masyarakat, Pengawasan, APBDes
FENOMENA FLYPAPER EFFECT PADA BELANJA DAERAH KABUPATEN/KOTA DI PROVINSI NUSA TENGGARA TIMUR Afifah Dalillah Tuljannah; Nikson Tameno; Rikhard T.C Bolang
Journal of Innovation Research and Knowledge Vol. 5 No. 3: Agustus 2025
Publisher : Bajang Institute

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

Abstract

Penelitian ini bertujuan untuk menganalisis fenomena Flypaper Effect di Provinsi Nusa Tenggara Timur. Menggunakan metode analisis regresi data panel berdasarkan pilihan model yang dilakukan diantaranya Common Effect Model, Fixed Effect Model, dan Random Effect Model menyimpulkan bahwa model terbaik yang digunakan pada penelitian ini adalah Fixed Effect Model melalui Uji Chow dan Hauman Test. Hasil pengujian menggunakan Fixed Effect Model menjelaskan bahwa secara statistik variabel Dana Dana Alokasi Umum berpengaruh secara signifikan terhadap belanja daerah namun tidak berlaku untuk variabel Pendapatan Asli Daerah. Secara analisis eksistensi flypaper effect di pemerintah Kabupaten/Kota Provinsi Nusa Tenggara Timur (NTT) menyimpulkan bahwa terdapat fenomena flypaper effect yang dilihat berdasarkan nilai koefisien variabel Dana Alokasi Khusus yang lebih besar dari pada nilai koefisien Pendapatan Asli Daerah. Sehingga berdasarkan analisis ini disimpulkan terdapat fenomena Flypaper Effect pada Belanja Daerah Kabupaten/Kota di Provinsi Nusa Tenggara Timur
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 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 Rolland E. Fanggidae 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 Yohanes De Poseng Yumitra Rambu Dawi Ngana