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All Journal Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Jurnal Akuntansi, Keuangan dan Audit (JAKA)
selfesina samadara
Politeknik Negeri Kupang
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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PENGARUH PENERAPAN E-FILING, DAN KESADARAN WAJIB PAJAK TERHADAP KEPATUHAN WAJIB PAJAK Ria A. Apriyani; Selfesina Samadara; Munawar Munawar
JAKA - Jurnal Jurusan Akuntasi Vol 4 No 1 (2019): Jurnal Akuntansi, Keuangan dan Audit (JAKA)
Publisher : P3M- Politeknik Negeri Kupang

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This study aims to determine: (1) The effect of e-filing application on Taxpayer Compliance in Atambua Tax Office. (2) Taxpayer Awareness of Taxpayer Compliance in Atambua KPP. (3) Effect of e-filing application and Taxpayer Awareness on Taxpayer Compliance in Atambua KPP. The population in this study are taxpayers who are registered as e-filing users at Atambua Tax Office. The sample used in this study were 100 respondents. The data in this study were obtained primarily through a questionnaire (questionnaire). The questionnaire was tested for validity and reliability before the study. The classic assumption tests used are normality test, linearity test, multicollinearity test and heteroscedasticity test. The hypothesis test used is multiple linear regression analysis and t test. The results of this study indicate that (1) The application of e-filing has a positive and significant effect on Taxpayer Compliance in Atambua Tax Office. This is indicated by the coefficient of determination 0.454 which means that the application of e-filing affects taxpayer compliance by 45.4%. (2) The level of understanding of taxation has a positive and significant effect on taxpayer compliance in KPP Pratama Atambua. This is indicated by the coefficient of determination of 0.444 which means the level of understanding of taxation affects taxpayer compliance by 44.4%. (3) Taxpayer awareness has a positive and significant effect on taxpayer compliance in Atambua Tax Office. This is indicated by the coefficient of determination 0.621 means that taxpayer awareness affects taxpayer compliance by 62.1%. (4) The application of e-filing, the level of understanding of taxation and the awareness of taxpayers has a positive and significant effect on taxpayer compliance in KPP Pratama Atambua. This is evidenced by the calculated F value greater than F table that is 59,820> 3.94.
PENGARUH KUALITAS PELAYANAN FISKUS DAN PENGENAAN SANKSI ADMINISTRASI PAJAK TERHADAP KEPATUHAN WAJIB PAJAK REKLAME KOTA KUPANG Novita Charolin Bay; Selfesina Samadara
JAKA - Jurnal Jurusan Akuntasi Vol 1 No 1 (2016)
Publisher : P3M- Politeknik Negeri Kupang

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Pajak Reklame adalah sebagai salah satu sumber pendapatan daerah yang berperan penting bagi anggaran dan belanja daerah, pajak reklame diharapkan dapat memberikan sumbangsih bagi kelangsungan pembangunan daerah. Pelayanan fiskus yang baik diharapkan mampu meningkatkan kepatuhan wajib pajak. Berdasarkan hasil analisis dan pembahasan ngenai pengaruh kualitas pelayanan fiskus dan pengenaan sanksi administrasi pajak terhadap kepatuhan wajib pajak reklame kota kupang diketahui bahwa Kualitas pelayanan fiskus berpengaruh positif dan signifikan terhadap kepatuhan wajib pajak reklame. Hal ini menunjukan bahwa makin tinggi kualitas pelayanan fiskus, maka kepatuhan wajib pajak pun akan tinggi, Sanksi administrasi pajak tidak berpengaruh positif dan signifikan terhadap kepatuhan wajib pajak reklame kota kupang. Hal ini menunjukan bahwa setiap kenaikan pengenaan sanksi administrasi pajak akan menurunkan kepatuhan wajip pajak dalam membayar pajak reklame, Kemampuan variabel independen ini menjelaskan besarnya pengaruh terhadap variabel dependen sebesar 40,4%, sementara 59,6% dijelaskan oleh variabel lain yang tidak digunakan dalam penelitian ini.
PEMBERDAYAAN PEREMPUAN PENGRAJIN TENUN IKAT DI KAMPUNG PRAI IJING, DESA TEBAR, KECAMATAN KOTA, KABUPATEN SUMBA BARAT, NUSA TENGGARA TIMUR UNTUK MENINGKATKAN PEREKONOMIAN KELUARGA DAN MENDUKUNG PENGEMBANGAN PARIWISATA DAERAH Selfesina Samadara
JAKA - Jurnal Jurusan Akuntasi Vol 3 No 1 (2018): JAKA, Jurnal Akuntansi, Keuangan dan Audit
Publisher : P3M- Politeknik Negeri Kupang

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Tenun ikat tradisional merupakan salah satu sumber pendapatan yang dapat diandalkan. Proses tenun ikat banyak melibatkan kaum perempuan, sedangkan keterlibatan kaum laki-laki lebih kepada mencari bahan baku untuk campuran pada proses pewarnaan alami, selain itu untuk memenuhi kebutuhan hidup keluarga, para laki-laki juga bekerja bertani. Hasil penelitian menunjukkan budaya, adat istiadat dan pandangan hidup mempengaruhi bentuk dan wujud kain tenun, setiap suku memiliki karakter, gaya, ciri, bentuk, motif dan warna yang digunakan karena berkaitan erat dengan latar belakang geografis sejarah dan budaya. Nilai dalam motif kain tenun terus dipertahankan karena dianggap sebagai ungkapan jati diri mereka dan karya indah para leluhur. Kain tenun merupakan salah satu usaha untuk melestarikan budaya daerah dalam rangka pembinaan dan pengembangan kebudayaan nasional. Tradisi tenun ikat tradisional perlu mendapatkan perhatian dari berbagai pihak, karena tradisi ini merupakan sebuah ikon yang dapat ditonjolkan untuk Kabupaten Sumba Barat dan memiliki nilai jual hingga ke mancanegara
ANALISIS KONTRIBUSI SEKTOR PARIWISATA TERHADAP PENDAPATAN ASLI DAERAH KABUPATEN NGADA Maria B.D.B. Roga; Selfesina Samadara; Zainudin A. Djaha
JAKA - Jurnal Jurusan Akuntasi Vol 4 No 2 (2019): Jurnal Akuntansi, Keuangan dan Audit (JAKA)
Publisher : P3M- Politeknik Negeri Kupang

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This study is entitled Analysis of the Contribution of the tourism Sector to the Ngada Regency’s Original Revenue (Case Study at the Ngada Regency Tourism and Culture Office). This study aims to determine the Contribution of Tourism to the Original Revenue of Ngada Regency. The type of data in this study is quantitative data in the form of tourism, retribution and original income data of the Ngada district in the 2015 to 2018 fiscal year. Based on the results of the analysis obtained from 2015 to 2018 there were 10 attractions, namely the Bena traditional vilage, the Tololela traditional vilage, Gurusina traditional vilage, Wogo traditional vilage, Bela traditional vilage, Soa hot spring, 17 island marine park, Wawomudha lake, Malanage hot spring, Boba Soka hot spring. The contribution of the tourism sector to the Ngada distrit’s original revenue in 2015 was 0,92%, in 2016 it was 1,6%. The result of the analysis carried out it can be concluded of the tourism sector to local revenue in Ngada district with an average presentation rate of 1,06%.
DAMPAK PENERAPAN E-COMMERCE DAN MANAJEMEN KEUANGAN TERHADAP KINERJA KEUANGAN USAHA KECIL MENENGAH (UMKM) KOTA KUPANG Moni Yuniati Siahaan; Wilhelmina Muni; Selfesina Samadara
Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Vol. 15 No. 2 (2026): Jurnal Maneksi (Management Ekonomi Dan Akuntansi)
Publisher : Politeknik Negeri Ambon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31959/jm.v15i2.3888

Abstract

Introduction: This study aims to analyze the effect of e-commerce adoption and financial management on the financial performance of Small and Medium Enterprises (SMEs) in Kupang City. Methods: The study employs a quantitative approach using a survey method through Likert-scale questionnaires distributed to 120 SME owners, selected using purposive sampling. Data analysis was conducted using multiple linear regression with SPSS version 25, preceded by validity, reliability, and classical assumption tests.Results: The results show that partially, e-commerce has a positive and significant effect on financial performance (t = 5.432; p = 0.000), as does financial management (t = 3.876; p = 0.001). Simultaneously, both variables have a significant effect on financial performance (F = 45.210; p = 0.000). The coefficient of determination (R²) of 0.58 indicates that 58% of the variation in financial performance can be explained by these two variables.The findings indicate that e-commerce has a more dominant influence compared to financial management; however, both variables are complementary in improving SME financial performance. Therefore, the integration of business digitalization and sound financial management is a key factor in enhancing the competitiveness and sustainability of SMEs in Kupang City. Keywords: E-Commerce, Financial Management, Financial Performance, SMEs,
DAMPAK PENERAPAN GOOD GOVERNANCE DAN KOMPETENSI SUMBER DAYA MANUSIA TERHADAP KUALITAS LAPORAN KEUANGAN PEMERINTAH KABUPATEN KUPANG Selfesina Samadara; Jennie S. Sir; Zainudin A. Zainudin; Moni Y. Siahaan
Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Vol. 15 No. 2 (2026): Jurnal Maneksi (Management Ekonomi Dan Akuntansi)
Publisher : Politeknik Negeri Ambon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31959/jm.v15i2.3902

Abstract

Introduction: The quality of Local Government Financial Statements is an important indicator of public accountability and financial transparency. In Kupang Regency, the improvement of financial reporting quality requires strong governance practices and competent human resources in financial management. This study aims to examine the effect of good governance and human resource competency on the quality of Local Government Financial Statements. Method: This research employed a quantitative approach with a causal associative design. The population consisted of financial and asset management officers from 52 regional apparatus organizations in Kupang Regency. A saturated sampling technique was applied because the population was relatively accessible, resulting in 208 respondents. Data were collected using structured questionnaires and analyzed through multiple linear regression.Results: The reliability test showed that all research instruments were reliable, with Cronbach’s Alpha values of 0.913 for good governance, 0.907 for human resource competency, and 0.918 for financial statement quality. The regression analysis produced the equation Y = 0.673 + 0.485X₁ + 0.326X₂ + e. The results indicate that good governance has a positive and significant effect on the quality of Local Government Financial Statements, with a significance value of 0.000. Human resource competency also has a positive and significant effect, with a significance value of 0.000. The coefficient of determination shows that 61.2% of the variation in financial statement quality is explained by good governance and human resource competency.This study concludes that good governance and human resource competency significantly contribute to improving the quality of Local Government Financial Statements in Kupang Regency. Strengthening transparent, accountable, and regulation-compliant governance, supported by competent financial officers, is essential to produce reliable and high-quality financial reports.Kupang Regency. Keywords: Financial Statement Quality, Good Governance; Human Resource Competency; ; Kupang Regency, Local Government;
Co-Authors Jennie S. Sir Maria B.D.B. Roga Moni Y. Siahaan Moni Yuniati Siahaan Munawar Munawar Novita Charolin Bay Ria A. Apriyani Wilhelmina Muni Zainudin A. Djaha Zainudin A. Zainudin