Article Per Year (5 Year)
p-Index From 2021 - 2026
8.768
P-Index
This Author published in this journals
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 Jurnal Studi Perhotelan dan Pariwisata JIMEK Studi Akuntansi dan Bisnis Indonesia E-Jurnal Ekonomi Pembangunan Jurnal Manajemen, Bisnis dan Kewirausahaan Optimal: Jurnal Ekonomi dan Manajemen
Tameno, Nikson
Unknown Affiliation
Religion Aerospace Engineering Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Medicine & Pharmacology Neuroscience Nursing Public Health Social Sciences Other

Published : 70 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 70 Documents
Search

 3   4   5   6   7 
Analisis Pemanfaatan Dana Pensiun dalam Pemenuhan Kebutuhan Hidup Pensiunan PNS di Kabupaten Belu Nolviana Arisa Bete; Nikson Tameno; Cicilia A. Tungga
Journal Of Business, Finance, and Economics (JBFE) Vol 5 No 2 (2024): Journal Of Business, Finance, and Economics (JBFE)
Publisher : Universitas Veteran Bangun Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32585/jbfe.v5i2.5744

Abstract

The research aims to analyze how the use of pension funds affects the daily lives of retired civil servants and the excent to which pension funds have been utilized optimally according to their needs. The research method used is qualitative with a case study approach, involving in-depth interviews with retired civil servants and analysis of related pension policy documents. The research results show that the use of pension fundshas a significant impact on the financial literacy, invesment strategies and financial planning influence the effectiveness of using pension funds. This research also illustrates that the majority of retired civil servants in Belu regency are able to utilize pension funds optimally according to their living needs, althoungh challenges such as inflation and the ever-increasing cost of living are still a major concern. This study is expected to provide deeper insight into how pension fund management can be improved to improve the quality of live of retired civil servants in retirement, as well as provide recommendations for better policies in managing pension funds in Belu Regency.
Financial Literacy, Income, Lifestyle, and Consumptive Behaviour among Student Workers Yohanes De Poseng; Rolland E. Fanggidae; Nikson Tameno
Studi Akuntansi dan Bisnis Indonesia Vol 2 No 2 (2026): April
Publisher : Lembaga Penelitian dan Pengabdian Kepada Masyarakat (LPPM), STIE Krakatau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61401/sabi.v2i2.491

Abstract

Purpose: This study examines the effects of financial literacy, income, and lifestyle on the consumptive behavior of student workers partnered with online transportation companies in Kupang, Indonesia. Methodology: This study used a quantitative survey of 100 student workers. Data were collected using questionnaires and analyzed using multiple linear regression with IBM SPSS Statistics 27. Results: Financial literacy had a significant negative effect on consumption behavior, whereas lifestyle had a significant positive effect. Income had no significant effect on the results. Simultaneously, the three variables significantly influenced consumption behavior, with an R² value of 0.336. Conclusions: Financial literacy and lifestyle are key determinants of the consumptive behavior of student workers, whereas income does not directly influence consumptive tendencies. Limitations: This study is limited to student workers in Kupang City and used a cross-sectional, self-reported survey design. Contribution: This study contributes to the behavioral finance literature by highlighting the importance of financial literacy and lifestyle control in reducing excessive consumption among gig economy student workers.
Tourism Development Strategy for Increasing Local OwnSource Revenue in Kupang City During the COVID-19 Pandemic Anisetuf A. A.W. Wasonono; Nikson Tameno; Aldarine Molidya
Jurnal Studi Perhotelan dan Pariwisata Vol 3 No 2 (2025): Maret
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/jspp.v3i2.6946

Abstract

Purpose: This study examines how the Kupang City Tourism Office formulated strategy to increase Local Own-Source Revenue (LO-SR) or Pendapatan Asli Daerah (PAD) during the COVID-19 pandemic and identifies the internal and external barriers encountered in that process.Methodology: A qualitative case study design was applied, combining semi-structured interviews with five key informants from the Tourism Office and Regional Revenue Office with secondary documentary data, analysed through SWOT-based IFAS and EFAS matrices.Results: Kupang City tourism was positioned in Quadrant I (IFAS = 2.31; EFAS = 1.96), indicating that an aggressive, growth-oriented (S-O) strategy is appropriate, centred on integrated destination management, certified human resource development, and cultural heritage optimisation; however, PAD contributions during the pandemic derived mainly from hotel, restaurant, and entertainment taxes rather than destination retribution.Conclusions: Strategy formulation was sound in direction but structurally disconnected from direct PAD generation, while budget constraints, human resource deficits, low community awareness, and Cyclone Seroja compounded the pandemic’s impact.Limitations: The single-city scope, small government-only informant pool, and subjective SWOT weighting restrict the generalisability of findings to other secondary cities in Eastern Indonesia.Contributions: The study extends destination-level SWOT applications in Eastern Indonesia by linking strategic positioning explicitly to fiscal outcomes, offering local governments an evidence-based framework for aligning tourism strategy formulation with revenue mobilisation objectives under crisis conditions, and for distinguishing programme activity from measurable fiscal return.
AKUNTABILITAS PENGELOLAAN BARANG MILIK DAERAH (GEDUNG DAN BANGUNAN) PADA BADAN KEUANGAN DAERAH KABUPATEN NAGEKEO Patrisia Bewa Saga; Nikson Tameno; Hasmarini A Waruwu; Maria Indriyani H Tiwu
GLORY Jurnal Ekonomi dan Ilmu Sosial Vol 7 No 4 (2026): GLORY Jurnal Ekonomi dan Ilmu Sosial
Publisher : Universitas Nusa Cendana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70581/glory.v7i4.29010

Abstract

Penelitian ini bertujuan untuk menganalisis akuntabilitas hukum dan kejujuran, akuntabilitas proses dan akuntabilitas kebijakan dalam pengelolaan barang milik daerah (gedung dan bangunan) pada badan keuangan daerah Kabupaten Nagekeo dengan menggunakan metode pendekatan deskriptif kualitatif. Informan yang digunakan dalam penelitian ini terdiri dari Kepala Bidang Aset, Kasubid Inventarisasi, Penatalaksana Barang, Staf Bidang Aset, pihak Inspektorat dan Masyarakat. Adapun sumber penelitian dalam penelitian ini yaitu sumber data primer dan data sekunder. Hasil penelitian ini menunjukan bahwa dalam pengelolaan barang milik daerah pada Badan Keuangan Daerah Kabupaten Nagekeo dinilai belum akuntabel berdasarkan tiga prinsip akuntabilitas pengelolaan barang milik daerah gedung dan bangunan. Akuntabilitas kejujuran dan hukum dinilai belum akuntabel karena masih terdapat beberapa aset gedung dan bangunan yang belum memiliki sertifikat kepemilikan. Akuntabilitas proses belum akuntabel karena terdapat kendala dalam beberapa tahapan pada proses pengelolaan BMD, dan Akuntabilitas Kebijakan yang belum optimal karena terdapat beberapa gedung milik Pemerintah Kabupaten Nagekeo yang tidak digunakan dan dimanfaatkan. Kata Kunci : Akuntabilitas, Pengelolaan, Barang Milik Daerah (Gedung dan Bangunan)
The Effect of Investment, Labor and Exports on Economic Growth in East Nusa Tenggara Province Dedy Sergius Nono; Nikson Tameno; Olivia L E. Tomasowa
Dharmawangsa: International Journal of the Social Sciences, Education and Humanitis Vol 6, No 3 (2025): Social Sciences, Education and Humanities
Publisher : Universitas Dharmawangsa Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46576/ijsseh.v6i3.7300

Abstract

Economic growth is an important indicator in measuring the success of a region's development. Sustainable and inclusive economic growth is the main goal for every local government, including East Nusa Tenggara Province (NTT). There are several factors that influence economic growth, namely investment, labor and exports. Based on the discussion of the effect of investment, labor and exports on economic growth in East Nusa Tenggara Province, it can be seen that investment variables in the short and long term have no significant effect on economic growth in East Nusa Tenggara Province in 2003-2023, labor variables in the short and long term have a significant but negative effect on economic growth in East Nusa Tenggara Province in 2003-2023, export variables in the short and long term have no significant effect on economic growth in East Nusa Tenggara Province in 2003-2023, and simultaneously investment, labor and export variables in the short and long term have a significant effect on economic growth in East Nusa Tenggara Province in 2003-2023.
PRAKTEK AKUNTANSI PENETAPAN NILAI BELIS PERKAWINAN SUKU LIO DESA BOKASAPE TIMUR, KECAMATAN WOLOWARU, KABUPATEN ENDE Angelina Novita Nabo; Nikson Tameno; Siprianus G. Tefa
Jurnal Trial Balance Vol. 3 No. 1 (2025)
Publisher : ICMA Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61754/jutriance.v3i1.135

Abstract

Abstract This study discusses accounting practice in determining the value of belis in the marriage customs of the Lio tribe in East Bokasape Village, Wolopuru District, Ende Regency. The goal is to identify, measure, and record the value of belis in the marriage customs of the Lio tribe in East Bokasape Village. The type of research used in this study is qualitative. The type of data used is qualitative data supported by quantitative data. Data collection was obtained from observation, interviews, documentation and literature studies using Miles and Huberman data analysis techniques and using Nvivo software application tools. This research focuses on accounting practice with three (3) stages, namely, identification, measurement, and record-keeping. The results of this study are in the form of accounting science recording which is carried out simply, so that the results are found to be related to the relationship of the accounting approach in giving belis to the marriage customs of the Lio Tribe of East Bokasape Village which is a material for information and consideration about belis in accounting, including: (1) identification in belis is said to be relevant because economic transactions can be identified as a source of measurement and recording in accounting. (2) The research shows that the process of measuring belis, measured using the fair value "fair value", which is according to the market price set at that time, so that in the recognition process, the value of belisk is recorded at the stage of belis. (3) In recording Belis, the researcher provides an overview of journals and financial reports that can be used in the Belis event, meaning that this becomes a reference material in the next Belis event as evidence of documentation and consideration in the economy. Keywords: Identification, measurement, recording, Belis Customary Marriage Abstrak Penelitian ini membahas praktek akuntansi dalam penetapan nilai belis pada adat perkawinan suku Lio di Desa Bokasape Timur, Kecamatan Wolowaru, Kabupaten Ende. Tujuannya adalah untuk mengidentifikasi, mengukur, dan mencatat nilai belis dalam adat perkawinan suku Lio di Desa Bokasape Timur. Jenis penelitian yang digunakan dalam penelitian ini adalah penelitian kualitatif. Jenis data yang digunakan adalah data kualitatif yang didukung dengan data kuantitatif. Pengumpulan data diperoleh dari observasi, wawancara, dokumentasi dan studi kepustakaan dengan teknik analisis data Miles dan Huberman dan menggunakan alat bantu aplikasi software Nvivo. Penelitian ini berfokus pada praktek akuntansi dengan tiga (3) tahap yaitu, pengidentifikasian, pengukuran, dan pencatatan. Hasil penelitian ini berupa pencatatan ilmu akuntansi yang dilakukan secara sederhana, sehingga hasil ditemukan adanya keterkaitan pendekatan akuntansi dalam pemberian belis pada adat perkawinan masyarakat Suku Lio Desa Bokasape Timur yang menjadi bahan informasi dan bahan pertimbangan tentang belis dalam akuntansi antara lain: (1) pengidentifikasian dalam belis dikatakan relevan karena transaksi ekonomi dapat di identifikasi menjadi sumber pengukuran dan pencatatan dalam akuntansi. (2) penelitian menunjukan proses pengukuran belis, diukur dengan menggunakan nilai wajar “fair value” yaitu sesuai harga pasar yang ditetapkan pada saat itu, sehingga pada proses pengakuan, nilai belis dicatat pada tahapan belis itu terjadi. (3) pada pencatatan belis peneliti memberikan gambaran jurnal dan laporan keuangan yang dapat digunakan dalam peristiwa belis, artinya ini menjadi bahan acuan dalam peristiwa belis selanjutnya sebagai bukti dokumentasi dan pertimbangan dalam ekonomi. Kata Kunci: Pengidentifikasian, pengukuran, pencatatan, Belis Adat Perkawinan
Analisis Subsektor Unggulan Pertanian dan Kontribusinya terhadap Pertumbuhan Ekonomi di Kabupaten Timor Tengah Selatan Maria Tlonaen; Marthen Pellokila; Nikson Tameno
OPTIMAL Jurnal Ekonomi dan Manajemen Vol. 5 No. 1 (2025): Jurnal Ekonomi dan Manajemen
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/optimal.v5i1.5690

Abstract

This research is entitled Analysis of Leading Agricultural Subsectors and Their Contribution to Economic Growth in South Central Timor Regency. This study aims to find out and analyze the leading sub-sectors of agriculture and its contribution to economic growth in South Central Timor Regency. This study uses a documentation method in data collection and uses data analysis techniques in the form of Location Quotient analysis, Dynamic Location Quotient Analysis, and Klassen Typology Analysis. The results of the study show that the agricultural sector is a base sector in the context of economic growth in TTS Regency where the agricultural sector has a greater contribution to the economy of TTS Regency compared to its contribution at the provincial level.
Smart People sebagai Indikator Akselerasi Implementasi Smart City di Kota Kupang Lady Guirina Fallo; Nikson Tameno; Maria Indriyani Hewe Tiwu
OPTIMAL Jurnal Ekonomi dan Manajemen Vol. 5 No. 3 (2025): Jurnal Ekonomi dan Manajemen
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/optimal.v5i3.6868

Abstract

The development of Kupang Smart City cannot be separated from the aspect of smart people who act as promoters of new innovation creation and urban development. Essentially, the starting point for implementing smart city initiatives in Kupang differs from other major cities; the main challenge lies in human resources. This research aims to explore the role and effectiveness of smart people, as well as the collaborative efforts of the pentahelix, in accelerating the implementation of smart city initiatives in Kupang. This qualitative descriptive study employs both literature review and field study methods. The findings indicate that the role of smart people is crucial in realizing the vision of Kupang Smart City. They are instrumental in adopting digital technology, providing feedback, and generating new innovations to enhance urban services and infrastructure. Additionally, the pentahelix collaboration plays a vital role in creating holistic and sustainable solutions. However, the role of smart people still needs improvement through motivation, strengthening of digital literacy, digital interaction, and increasing community feedback in the evaluation of Kupang Smart City programs.
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 : Lembaga Pengembangan Kinerja Dosen

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

Abstract

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 Biaya Produksi Sebagai Alat Pengendalian Biaya Produksi Pada CV Mayvajen Abadi Elfrida Lanu; Maria P. L Muga; Nikson Tameno
Jurnal Ilmu Manajemen, Ekonomi dan Kewirausahaan Vol. 4 No. 3 (2024): November : Jurnal Ilmu Manajemen, Ekonomi dan Kewirausahaan
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jimek.v4i2.7832

Abstract

CV. Mayvajen Abadi is a company engaged in the production of concrete blocks located in Kupang City. In its operations, the company faces various challenges, particularly in managing production costs that directly impact efficiency and profitability levels. This study aims to analyze the role of the production cost budget as a managerial control tool and evaluate cost variances covering raw material costs, direct labor, and factory overhead costs over a five-year period, namely from 2019 to 2023. This study uses a descriptive quantitative approach, by comparing budget data and actual production costs obtained from the company's internal financial reports. The analysis results show significant deviations or variances, especially in the raw material cost component. The increase in raw material costs reached more than 25% from 2021 to 2023. This increase was caused by fluctuations in raw material prices in the market and inefficiencies in the raw material usage process in the field. Meanwhile, labor costs showed relatively good stability, although there were slight fluctuations due to changes in the regional minimum wage. Factory overhead costs vary between years, which are largely influenced by machine maintenance costs, electricity, and other unexpected costs. This instability in production cost control indicates that the budgeting system used is not fully effective as a control tool. Therefore, this study recommends improvements in budget preparation to be more accurate and realistic, accompanied by a regular monitoring system. Strengthening the budget's role as a planning and control tool is expected to improve operational efficiency and the company's overall financial performance.
Co-Authors A. Tungga, Cicilia Afifah Dalillah Tuljannah Agustinus Beda Werang Agustinus Beda Werang Akoit, Fransiska L.M.B Aldarine Molidya Aldarine Molidya Aldarine Molidya Alexander Yos Patris Anggul Amtiran, Paulina Y Angelina Novita Nabo Angi, Yohana Febiani Anisetuf A. A.W. Wasonono 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 Dedy Sergius Nono 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 Geraldy Antonio Pah Gregorius Joakim Pani Hallan, Markus A.K.B Hasmarini A Waruwu Henuk, Wulan Elisabeth Hewe Tiwu , Maria I. Imelda Bengan Wua Klementiana Fao Gholo Lady Guirina Fallo Lede, Stela Fitriana Lewa Djo, Antonius Julio Lorensa Aldayanti Tanebeth Makatita, Reyner F. Maria Droste Nini Soera Maria Indriyani H Tiwu Maria Indriyani H. Tiwu Maria Indriyani H. Tiwu Maria Indriyani Hewe Maria Indriyani Hewe Tiwu Maria P. L Muga Maria Tlonaen Maria Yosefa Dhiu Marianus E. Manggau Markus Uskunia Marthen Pellokila Marthen Robinson Pellokila Mbeleng, Waldetrudis Desilka Minarni A. Dethan Minarni A. Dethan Molidya, Aldarine Mone, Ikesy Maresa Monika Wilistiani So’o Mutiara, Yohana Cresensia Ndese, Maria Avila Nolviana Arisa Bete Novi Theresia Kiak Olivia L E. Tomasowa Olivia L.E. Tomasowa Olivia Louise Eunike Tomasowa Ose, Mariana Palus, Elisabeth Widyawati Panie, Ketty Natalia Paskalia Aek, Yunita Patrisia Bewa Saga 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 Siprianus G. Tefa Sisilia Tlali Suryanti, Restituta Syahbanda, Samsul Hidayat Talu, Dominggus Ari Nono Theresia, Novi Tiwu, Maria Indriani Hewe Tiwu, Maria Indriyani H. 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