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All Journal Jurnal Reviu Akuntansi dan Keuangan Jurnal Akuntansi & Auditing Indonesia The Indonesian Accounting Review International Journal of Supply Chain Management Asia Pacific Fraud Journal Mitra Mahajana: Jurnal Pengabdian Masyarakat Jurnal Abdimas Dosma (JAD) HISTORIA: Jurnal Program Studi Pendidikan Sejarah SAJARATUN : Jurnal Sejarah dan Pembelajaran Sejarah
Yohanes Yakobus Werang Kean
Universitas Flores
Agriculture, Biological Sciences & Forestry Humanities Chemical Engineering, Chemistry & Bioengineering Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Public Health Social Sciences Transportation Other

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Revealing the potential of fraud in the financial management of village-owned enterprise Aprina Nugrahesthy Sulistya Hapsari; Intiyas Utami; Yohanes Yakobus Werang Kean
Jurnal Akuntansi dan Auditing Indonesia Vol 25, No 1 (2021)
Publisher : Accounting Department, Faculty of Business and Economics, Universitas Islam Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20885/jaai.vol25.iss1.art10

Abstract

This research is a qualitative-descriptive study conducted to identify fraud that occurs in the financial management of BUMDes (Village-Owned Enterprises). BUMDes is a business entity established through village capital inclusion which aims to manage existing assets, services, and businesses for village income contribution. In connection with this capital management, villages are required to be fully responsible for managing their capital in a transparent and accountable manner. The object of this research is BUMDEs (Village-Owned Enterprise) X in Wologai Tengah Village of Ende, Flores, where data collection was obtained through in-depth interviews with sources and documentation of documents that can support the results of this research. The results show that BUMDes X in Wologai Tengah Village of Ende, Flores is still vulnerable to the potential risk of fraud. This is because some parties still feel that their interests are more important than that of others. However, BUMDes X still promotes a culture of deliberation that involves the community in making decisions.
Accountability in governance: will and can traditional village-owned enterprises achieve it? Aprina Nugrahesthy Sulistya Hapsari; Intiyas Utami; Yohanes Werang Kean
The Indonesian Accounting Review Vol 10, No 2 (2020): July - December 2020
Publisher : STIE Perbanas Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/tiar.v10i2.2165

Abstract

Village-Owned Enterprise (in Indonesia commonly referred to BUMDes) has a goal to develop the economy of the village community. Wologai Tengah Vil-lage in Ende Subdistrict, Flores Regency, East Nusa Tenggara Province, Indo-nesia is one of the traditional villages that have a tourist attraction, especially in terms of traditional houses and various rituals. One of the advantages of Wologai Tengah Village is the ability of its traditional leaders (Mosalaki) and village officials to mobilize village communities. This research aims to explore the understanding of village officials and traditional leaders in realizing the village accountability and the philosophical value of local wisdom of traditional village by supporting the accountability of BUMDes. The qualitative research method was selected in this study with informants consisting of traditional leaders, village officials, government representatives, and local village communities. Data were obtained through direct interviews and Focus Group Discussion attended by resource persons related to the BUMDes. In terms of village accountability, traditional leaders and village officials have a strong will in preparing financial reports and budget of BUMDes. The problem faced in realizing village accountability is the inadequate capacity of human resources to prepare financial reports and budgets of BUMDes.
Survey Kriteria Standar Usaha 7 Lokasi Wisata di Kabupaten Manggarai Barat Tahun 2019 Ernesta Leha; Daniel Wolo; Ana S Rahmawati; Yohanes Y W Kean
Mitra Mahajana: Jurnal Pengabdian Masyarakat Vol. 2 No. 2 (2021): Volume 2 Nomor 2 Tahun 2021
Publisher : LPPM Universitas Flores

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37478/mahajana.v2i2.820

Abstract

As one of the leading destinations, Labuan Bajo offers several natural tourist attractions that are no less interesting. However, some destinations do not yet have a tourism ecosystem management that can balance ethics, aesthetics, economy, and locality to create excellence in quality tourist destinations. The University of Flores' research team has conducted a survey of standard facilities or standard criteria in 7 tourist sites in the West Manggarai district. The seven locations include Tado Village, Melo Traditional Village, Padar Island, Komodo Island, Rangko Cave, Batu Cermin Cave, Senanggoang Lake. The survey conducted aims to capture tourist destinations from three aspects, namely product, service, and management. Based on the results of the survey that has been conducted, it can be said that: several standard facilities in 7 tourist destinations have not been met. Suggestions are given to the Regency Government and managers of tourist destinations in West Manggarai Regency to work together to procure existing facilities and facilities so that tourism objects in the 7 locations become more organized and advanced.
Community Development through Supply Chain Strategy: Governance of Village Enterprise Yohanes Yakobus Werang Kean; Intiyas Utami; Aprina Nugrahesty Sulistyo Hapsari
International Journal of Supply Chain Management Vol 9, No 3 (2020): International Journal of Supply Chain Management (IJSCM)
Publisher : International Journal of Supply Chain Management

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (340.493 KB)

Abstract

Abstract— Managing the supply chain has become a way of improving competitiveness by reducing uncertainty and improving service. This paper will seek to highlight the importance of managing the Supply Chain and logistics in Indonesia rural markets to delivers goods and services in a cost effective manner. The village enterprise has become the Indonesian government's program to develop the economy of villages through the supply chain. The management of village enterprise in traditional villages encounters two situations. On the one hand, the village enterprise is required to have good governance, while on the other hand it deals with the conditions of supply chain strategy. The mutual influence between supply chain and communities offers opportunities to integrate sustainability initiatives into the chain. So the objective of this research is to explore the understanding of stakeholders about the supply chain of enterprise at the village of Wologai. This research also explores the supply chain that supports the governance of village enterprises. Village of Wologai as a traditional village, it has high supply chain strategy, for example, there is a traditional leader i.e. “musalaki” who is a respected figure in the village community. Supply chain strategy that has the potential to hamper governance implementation, among others, is in terms of meeting the demands of indigenous peoples who want enterprise activities to prioritize culture ceremonies rather than discipline in preparing good governance.
PENGEMBANGAN GARDU PANDANG MULTIFUNGSI SEBAGAI FASILITAS PENDUKUNG WISATA DI DESA PENYANGGA TAMAN NASIONAL KELIMUTU Luis, Andreas; D.V.X. Dedi.K; Wolo, Daniel; Yohanes Y.W.Kean
JURNAL ABDIMAS DOSMA (JAD) Vol. 1 No. 1 (2022): Januari
Publisher : IKATAN ALUMNI DOSEN MAGANG KEMENRISTEKDIKTI TAHUN ANGKATAN 2017

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1236.206 KB) | DOI: 10.70522/jad.v1i1.1

Abstract

Artikel ini adalah hasil pengabdian pada masyarakat tentang pengembangan fasilitas pendukung wisata di desa Pemo yang merupakan desa penyangga pada Taman Nasional Kelimutu. Berdasarkan hasil survey Potensi wisata alam bisa diberdayakan melalui pembangunan gardu pandang multifungsi. Desain gardu pandang multifungsi ini didasarkan pada kearifan lokal setempat dan ramah lingkungan. Hasil desain pengembangan fasilitas wisata ini disetujui masyarakat desa pemo dengan menyerahkan lahan untuk pembangunan gardu pandang dan pelaksananya dari  CV Putra Timor raya.
DARI ENDE UNTUK INDONESIA: LAWATAN SEJARAH DAERAH SEBAGAI SUMBER BELAJAR BAGI GENERASI MUDA Yohanes Yakobus Werang Kean; Yosef Dentis; Damianus Rikardo Sumbiwasa
HISTORIA : Jurnal Program Studi Pendidikan Sejarah Vol 6, No 2 (2018): HISTORIA: Jurnal Program Studi Pendidikan Sejarah
Publisher : UNIVERSITAS MUHAMMADIYAH METRO

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (230.723 KB) | DOI: 10.24127/hj.v6i2.1527

Abstract

Melemahnya rasa memiliki sejarah, belajar dari sejarah, dan kurangnya perhatian terhadap pengetahuan keberadaan objek-objek sejarah adalah rangkaian permasalahan kesejarahan dikalangan generasi muda. Lawatan Sejarah Daerah merupakan momentum yang sangat baik untuk merajut simpul-simpul kesejarahan. Merajut ingatan kolektif bangsa melalui penanaman nilai-nilai sejarah kepada generasi muda lewat belajar langsung dari sumber-sumber sejarah yang ada di daerahnya. Inspirasi atas prestasi dan sumbangsih dari melawat ke situs-situs bersejarah adalah merawat memori generasi muda, membela dan memperjuangkan harapan-harapan yang baik bagi genarasi muda, dan terus memperjuangkannya pembelajaran sejarah yang aktif, kreatif, inovatif dan menyenangkan. Suatu visi dari pembelajaran sejarah yang diusahakan secara sadar bukan hanya impian semata. Ende menjadi bagian penting dalam sejarah perjalanan bangsa ini, sebuah kota bersejarah bagi sang Proklamator, Ir. Soekarno. Tempat dimana beliau merenungkan Pancasila, bergaul dan mengambil nilai-nilai dari kearifan lokal masyarakat Ende itu sendiri. Melalui Lawatan Sejarah daerah ini, bermuara pada belajar dari sejarah dalam konteks penanaman nilai-nilai sejarah itu sendiri.
Three Lines Of Defense: A Form Of Reinforcement Of Village Owned Enterprise Intiyas Utami; Aprina Nugrahesthy Sulistya Hapsari; Yohanes Yakobus Werang Kean; Natasia Alinsari
Jurnal Reviu Akuntansi dan Keuangan Vol. 12 No. 3: Jurnal Reviu Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22219/jrak.v12i3.22708

Abstract

This study aims to explore the controls implemented in Village Owned Enterprises (BUMDes) financial management from the perspective of the three lines of defense at BUMDes "KITA" Wologai Tengah Village, Ende, East Nusa Tenggara. This study uses a qualitative descriptive method with sample collection techniques using primary data through FGDs and in-depth interviews with BUMDes management and village government, as well as secondary data through supporting documents. The research data obtained is processed by coding the results of the data collection stages, reduction, verification, and formulation of answers to research problems. The result shows that Three Lines of Defense model adopted by BUMDes “KITA” has not provide an optimal result in every line. This is because of this BUMDes is still new which has been running about three years so they are still focusing on the how to develop the BUMDes. So, they have not considered business continuity too much through risk mapping and control in financial management.  This research has implications for the need for further consideration in using the concept of the three lines of defense for BUMDes, in addition to the need for the role of the central government in optimizing risk management to mitigation of fraud.
RITUAL REKA WUUN DI DESA RIANGKEMIE KECAMATAN ILE MANDIRI KABUPATEN FLORES TIMUR Fransiskus Bala Molan; Thomas Geba; Yohanes Yakobus Werang Kean
Sajaratun : Jurnal Sejarah dan Pembelajaran Sejarah Vol 7 No 1 (2022): Sajaratun
Publisher : Program Studi Pendidikan Sejarah Universitas Flores

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37478/sajaratun.v7i1.1960

Abstract

Permasalahan yang diangkat dalam penelitian ini adalah bagaimana proses pelaksanaan Ritual Reka Wu’un ? dan apa fungsi sosial Reka Wu’un ?. Teori Yang Digunakan Dalam Penelitian Ini Adalah Teori fungsional struktural yang digagaskan oleh Emile Durkheim. Tujuan yang mau dicapai dalam penelitian ini adalah untuk mengetahui proses pelaksanaan ritual Reka Wu’un di Desa Riangkemie Kecamatan Ile Mandiri Kabupaten Flores Timur. Metode penelitian ini adalah kualitatif, dengan teknik pengumpulan data berupa, observasi, wawancara, dan dokumentasi. Teknik analisis data berupa, reduksi data, pemaparan data, penarikan kesimpulan. Berdasarkan data hasil penelitian dilapangan, dapat ditarik kesimpulan ritual adat Reka Wu’un merupakan ritual syukuran hasil panen yang dilaksanakan oleh sub suku Wolan dan Welan setiap tahun.
KEHIDUPAN SOSIAL EKONOMI MASYARAKAT PASCA MELETUSNYA GUNUNG ILE LEWOTOLOK TAHUN 2020 DI DESA JONTONA KECAMATAN ILE APE TIMUR KABUPATEN LEMBATA Margareta Daten; Anita Anita; Yohanes Yakobus Werang Kean
Sajaratun : Jurnal Sejarah dan Pembelajaran Sejarah Vol 7 No 2 (2022): Sajaratun
Publisher : Program Studi Pendidikan Sejarah Universitas Flores

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37478/sajaratun.v7i2.2426

Abstract

Rumusan masalah dalam penelitian ini adalah bagaimana kehidupan sosial ekonomi masyarakat Desa Jontona Kecamatan Ile Ape Timur Kabupaten Lembata pasca meletusnya gunung Ile Lewotolok tahun 2020. Teori yang digunakan adalah teori sosial ekonomi yang dikemukakan oleh Sismondi, dan teori solidaritas sosial dikemukakan oleh Emile Durkheim. Teori Sismondi menjelaskan bahwa manusia merupakan makhluk sosial. Sebagai maklukh sosial manusia tidak bisa dipisahkan dengan orang lain. Metode yang digunakan dalam penelitian ini adalah metode penelitian kualitatif dengan teknik pengumpulan data berupa:observasi, wawancara, dan dokumentasi. Sedangkan dalam teknik analisis data dalam penelitian ini diawali pengumpulan data, reduksi data, pemaparan data, dan penarikan kesimpulan. Hasil penelitian ini menunjukan bahwa kehidupan sosial ekonomi masyarakat desa Jontona pasca meletusnya gunung Ile Lewotolok dalam kehidupan sehari-hari sampai saat ini masih dalam kondisi belum membaik karena gunungnya masih dalam vase erupsi, sehingga masyarakat desa Jontona masih dalam vase kewaspadaan terhadap gunung tersebut. Dalam memecahkan masalah kehidupan sosial ekonomi yang ada di Desa Jontona pasca bencana belum dilakukan secara total mengingat rasa tromatik yang masih menghantui setiap orang sehingga sampai saat ini masyarakat dalam keadaan waspada ketika musim hujan mereka harus mengungsi ke tempat yang aman mengingat sisa sisa larva dari gunung yang akan menyebabkan banjir badang. Peran pemerintah dalam mengatasi masalah meletusnya Gunung api Ile Lewotolok. Yang pertama berupa memberikan sosialisasi kepada masyarakat bagaimana cara menghindar atau antisipasi bila terjadinya bencana secara tiba-tiba. Yang kedua pemerintah memberikan sumbangan beupa beras, pakayan, obat-obatan dan uang yang dapat membantu untuk memperbaiki perekonomian mereka.
Disclosing the Potential for Fraud in the Flow of Funds at “Dana” Cooperative Aprina Nugrahesthy Sulistya Hapsari; Intiyas Utami; Yohanes Yakobus Werang Kean; Gracella Theotama
Asia Pacific Fraud Journal Vol. 8 No. 1: Volume 8, No. 1st Edition (January-June 2023)
Publisher : Association of Certified Fraud Examiners Indonesia Chapter

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21532/apfjournal.v8i1.304

Abstract

Apart from being a pillar of national economic development, cooperatives also play a role in improving the welfare of their members. The whole process of managing cooperatives must be based on the principles of good organizational governance. However, the good role of cooperatives in supporting the national economy has not been realized properly. Cases of fraud still often occur in the process of managing cooperative funds which have an impact on the sustainability of cooperatives and stakeholders. In every case of fraud there must be motives behind it. This study aims to identify the potential for fraud and its motives at “Dana” Cooperative in X Village, Y Regency, East Nusa Tenggara Province. This research uses a qualitative approach with a case study method. The data used in this study are primary data, obtained through Focus Group Discussions (FGD) and interviews, and secondary data from supporting documents. The results of this study indicate that there is a potential for fraud in managing funds at “Dana” Cooperative in the form of asset misappropriation. The funds managed by the cooperative are funds obtained from funding program for the independent villages launched by the provincial government. Fraud motives include pressure, opportunity, and rationalization.
Co-Authors Ana S Rahmawati Andreas Luis Anita Anita Aprina Nugrahesthy Sulistya Hapsari Aprina Nugrahesty Sulistyo Hapsari D.V.X. Dedi.K Daniel Wolo Ernesta Leha Fransiskus Bala Molan Gracella Theotama Intiyas Utami Margareta Daten Natasia Alinsari Sumbiwasa, Damianus Rikardo Thomas Geba Yosef Dentis