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All Journal JPM17: Jurnal Pengabdian Masyarakat Asia Pacific Fraud Journal Oeconomicus Journal of Economics Jurnal Akuntansi : Transparansi dan Akuntabilitas Jurnal Perempuan dan Anak Indonesia Kontigensi: Jurnal Ilmiah Manajemen Transekonomika : Akuntansi, Bisnis dan Keuangan AKM: Aksi Kepada Masyarakat Haumeni Journal of Education COMSERVA: Jurnal Penelitian dan Pengabdian Masyarakat EKONOMIKA45 International Journal of Humanities Education and Social Sciences Jurnal Ilmiah Manajemen, Ekonomi dan Akuntansi Gemilang: Jurnal Manajemen dan Akuntansi Eduvest - Journal of Universal Studies GLORY Jurnal Ekonomi dan Ilmu Sosial Indo-Fintech Intellectuals: Journal of Economics and Business JPNM : Jurnal Pustaka Nusantara Multidisiplin Jurnal Pengabdian Masyarakat dan Riset Pendidikan
Angi, Yohana Febiani
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Religion Aerospace Engineering Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Neuroscience Social Sciences Other

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Pengaruh Pandemic Covid 19 terhadap Net Performing Financing Bank Pembiayaan Syariah di Indonesia Tiwu, Maria Indriyani Hewe; Angi, Yohana Febiani
OECONOMICUS Journal of Economics Vol. 5 No. 2 (2021): (Juni) edisi 10
Publisher : Program Studi Ilmu Ekonomi UIN Sunan Ampel Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15642/oje.2021.5.2.96-104

Abstract

This study aims to analyze the effect of the Covid 19 pandemic on NPF BPR Sharia during the study period from January 2017 to July 2019. The analytical method used is multiple regression with the COVID-19 pandemic as a dummy variable. The results of this study indicate that the Covid 19 pandemic has no significant effect on the Net Performing Finance of Islamic BPRs during the study period. Islamic BPRs apply sharia principles, namely the provision of funds or bills that are equalized to the results in mudharabah, istishna, murabahah and musyarakah, so that the impact of the Covid pandemic does not have a significant effect on the NPF of Islamic BPRs
Literasi Anti Fraud pada BUMDes ( Desa-desa Wisata ) di Kabupaten Kupang Yohana Febiani Angi; Linda Lomi Ga; Maria Indriyani Hewe Tiwu
JPM17: Jurnal Pengabdian Masyarakat Vol 6 No 1 (2021)
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30996/jpm17.v6i1.5158

Abstract

Tujuan  Pengabdian  Kepada  Masyarakat  (PKM)  ini  adalah  meningkatkan  pemahaman aparatur pemerintah desa dan pengelola BUMDes dalam pengelolaan keuangan BUMDes agar tehindar  dari  praktik  Fraud.  Metode  yang  digunakan  dalam  kegiatan  ini  adalah  metode pembelajaran  partsipatif  dalam  bentuk  ceramah,  diskusi,  Tanya  jawab  dan  praktik  terkait dengan pengelolaan keuangan BUMDes dan praktik Fraud yang terjadi pada BUMDes. Materi pelatihan  yang  diberikan  mencakup  perkembangan  BUMDes  dan  regulasinya,  sistem pengorganisasian BUMDes, Akuntansi BUMDes dan penatausahaan serta pertanggung jawaban keuangan  BUMDes  serta  Sistem  Pengendalian  Innternal  dan  Praktik  Fraud  yang  terjadi  pada BUMDes. Peserta  literasi   Anti Fraud pada  BUMDes Desa-desa Wisata di  kabupatem Kupang ini  terdiri  atas  kepala  desa/wakil  desa  dan  pengelola  BUMDes  di  6  (Enam)  desa  wisata  di Kabupaten Kupang. Hasil yang dicapai dari program pengabdian kepada masyarakat (PKM) ini adalah  meningkatnya  pengetahuan  dan  ketrampilan  aparatur  pemerintah  desa  dan  pengelola BUMDes dalam pengelolaan keuangan BUMDes agar terhindar dari praktik Fraud. Kata Kunci: Fraud, Keuangan, tata kelola dan BUMDes.  
Pengaruh Pandemic Covid 19 terhadap Net Performing Financing Bank Pembiayaan Syariah di Indonesia Maria Indriyani Hewe Tiwu; Yohana Febiani Angi
OECONOMICUS Journal of Economics Vol. 5 No. 2 (2021): (Juni) edisi 10
Publisher : Program Studi Ilmu Ekonomi UIN Sunan Ampel Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15642/oje.2021.5.2.96-104

Abstract

This study aims to analyze the effect of the Covid 19 pandemic on NPF BPR Sharia during the study period from January 2017 to July 2019. The analytical method used is multiple regression with the COVID-19 pandemic as a dummy variable. The results of this study indicate that the Covid 19 pandemic has no significant effect on the Net Performing Finance of Islamic BPRs during the study period. Islamic BPRs apply sharia principles, namely the provision of funds or bills that are equalized to the results in mudharabah, istishna, murabahah and musyarakah, so that the impact of the Covid pandemic does not have a significant effect on the NPF of Islamic BPRs
PENERAPAN SISTEM PENGENDALIAN INTERNAL DAN PERLAKUAN AKUNTANSI PERSEDIAAN BARANG DAGANG PADA UD. ANGKASA RAYA KUPANG Magdalena Daos; Yohana Febiani Angi
JURNAL AKUNTANSI : TRANSPARANSI DAN AKUNTABILITAS Vol 7 No 1 (2019): JURNAL AKUNTANSI: TRANSPARANSI DAN AKUNTABILITAS
Publisher : Universitas Nusa Cendana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35508/jak.v7i1.1298

Abstract

Penelitian ini bertujuan untuk mengetahui penerapan sistem pengendalian internal dan perlakuan akuntansi persediaan barang dagangan di UD. Angkasa Raya Kupang. Metode penelitian yang digunakan adalah metode penelitian kombinasi. Teknik pengumpulan data yang digunakan adalah observasi, wawancara, dokumentasi, kuesioner dan studi pustaka. Teknik analisis data yang digunakan adalah menggunakan model analisis Miles dan Huberman, termasuk reduksi, tampilan, dan penarikan kesimpulan atau verifikasi dan peneliti juga menggunakan rumus Dean J. Champion untuk menganalisis data kuesioner (1) mengolah jawaban kuesioner (2) jawaban pengelompokan (2)pengelompokan jawaban untuk kuesioner (3) saling melengkapi setiap jawaban responden (4) membandingkan jawaban "Ya" dengan jawaban responden dan (5) membuat laporan kemudian untuk mencari tahu sejauh mana penerapan sistem kontrol internal dan perawatan persediaan barang dagangan disesuaikan berdasarkan kriteria yang ditetapkan. Hasil penelitian menunjukkan bahwa penerapan sistem pengendalian internal dan perlakuan akuntansi persediaan barang dagangan dilakukan oleh UD. Angkasa Raya kurang efektif atau memiliki persentase 49,79% dan 43,86%. Kata kunci: Sistem Pengendalian Internal, Perlakuan Akuntansi, Dan Inventarisasi Barang Dagangan. This research to find the application of the internal control system and the treatment of merchandise inventory accounting at UD. Angkasa Raya Kupang. The research method used in a combination research. Data collection techniques used were observation, interview, documentation, questionnaire and literature study. Data analysis techniques used were using the Miles and Huberman analysis model, including reduction, display, and conclusion drawing or verification and researchers also used the Dean J. Champion formula for analyzing the questionnaire data (1) tabulation of questionnaire answers (2) grouping answers to questionnaires (3) adding up each respondent’s answer (4) comparing the answer “Yes” to the respondent’s answer and (5) making a report later to find out as far as where the application of the internal control system and treatment inventory of merchandise is adjusted based on the established criteria. The results of the study show that the application of the internal control system and the treatment of merchandise inventory accounting carried out by UD. Angkasa Raya is less effective or has a percentage of 49,79% and 43,86%. Keywords: Internal Control System, Accounting Treatment, And Inventrory Of Merchandise.
ANALISIS TINGKAT KESEHATAN KOPERASI JASA KEUANGAN SYARIAH NI’MAH Amnuadin Akbar; Yohana Febiani Angi
JURNAL AKUNTANSI : TRANSPARANSI DAN AKUNTABILITAS Vol 9 No 1 (2021): JURNAL AKUNTANSI: TRANSPARANSI DAN AKUNTABILITAS
Publisher : Universitas Nusa Cendana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35508/jak.v9i1.3994

Abstract

ABSTRACT The cooperative health assessment is an activity that measures the cooperative health levels periodically. The research is meant to know rute of financial services cooperative syariah ni’mah years of book 2015-2019. The date gathering technique for this research is interviews and documenting. Data analysis stars from calculating the score each aspect, quantifying the score overall and doing the trend analysis. Research shows that in the year 2015-2019 there was no maximum score, because there were several aspects which had not yet reached a high of the quality of productive activity, of management, of efficiency, of liquidity, of cooperative identit, of selfreliance and growth, and of syariah principle compliance. Keywords: Health of islamic financial services operatives.
PENGARUH KOMPETENSI, INDEPENDENSI DAN PENGALAMAN AUDIT TERHADAP PENDETEKSIAN KECURANGAN DALAM LAPORAN KEUANGAN PEMERINTAH DAERAH PADA BADAN PEMERIKSA KEUANGAN PERWAKILAN PROVINSI NUSA TENGGARA TIMUR Constantinus Nurak; Yohana Febiani Angi
JURNAL AKUNTANSI : TRANSPARANSI DAN AKUNTABILITAS Vol 10 No 1 (2022): JURNAL AKUNTANSI: TRANSPARANSI DAN AKUNTABILITAS
Publisher : Universitas Nusa Cendana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35508/jak.v10i1.8672

Abstract

This research aims to determine the effect of competence, independence, and audit experience on fraud detection. This research was conducted on Badan Pemeriksa Keuangan (BPK) for the province of East Nusa Tenggara. The number of samples used in this research were 51 auditors. Data collection was carried out by questionnaire using simple random sampling method. The data analysis technique used is multiple linear regression analysis using the SPSS 25 application program. The result showed that the competence and audit experience have a significant impact on the fraud detection, while the independence variable do not have a significant impact on fraud detection. The result of the F test (simultaneous) showed that competence, independence and audit experience together have a significant impact on fraud detection. The coefficient of determination showed that competence, independence, and audit experience are able to explain the dependent variable (fraud detection) by 76,7%, while the remaining 23,3% is influenced by other variables outside the research.
ANALISIS KEMANDIRIAN KEUANGAN KABUPATEN DAN KOTA DI PROVINSI NUSA TENGGARA TIMUR TAHUN ANGGARAN 2016-2020 Nasly Betsyeba Mahalia Loni; Yohana Febiani Angi; Cicilia A. Tungga
JURNAL AKUNTANSI : TRANSPARANSI DAN AKUNTABILITAS Vol 10 No 1 (2022): JURNAL AKUNTANSI: TRANSPARANSI DAN AKUNTABILITAS
Publisher : Universitas Nusa Cendana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35508/jak.v10i1.8688

Abstract

This study aims to identify and explain the financial independence of districts and cities in East Nusa Tenggara Province based on financial independence ratio analysis with a quantitative descriptive approach. Data collection was carried out using the documentation method, namely by taking financial data in the form of Budget Realization Reports from 22 Regencies/Cities in East Nusa Tenggara Province in 2016-2020. The results of the study show that the level of independence of districts/cities in East Nusa Tenggara Province Not independent has not even touched half of the highest level of independence, in 2016 the highest independence achieved was the "less" criterion with the highest percentage of independence achieved by Kupang City at 18%, In 2017 the highest independence achieved was the "moderate" criteria, an increase of one level compared to the previous year with the highest percentage of independence achieved by the City of Kupang at 27%, the following year 2018 the highest criteria achieved were the "less" criteria, the highest percentage of independence was achieved by Kupang City is 19%, for 2019 and 2020 the highest criteria achieved are the "medium" criteria achieved by West Manggarai Regency in 2019 by 22% and Kupang City for 2020 by 21%.
The Influence of Local Government Financial Factors on the 2021 Budget Forecast Error: Studies on Local Governments in Indonesia Yohana Febiani Angi; Minarni A. Dethan; , Maria Indriyani H. Tiwu
Kontigensi : Jurnal Ilmiah Manajemen Vol 10 No 2 (2022): Kontigensi: Jurnal Ilmiah Manajemen
Publisher : Program Doktor Ilmu Manajemen, Universitas Pasundan, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56457/jimk.v10i2.294

Abstract

The APBD aims to coordinate financing within local government and create transparency in local government budgets. The components of the APBD consist of regional income, regional spending and budget financing . In the process of preparing the APBD, the structure and contents of the APBD are adjusted to the needs of government administration and regional government revenues within one fiscal year. This type of research uses a quantitative approach with a research design of hypothesis testing studies . In sample research, this research uses purposive sampling with the aim of obtaining a representative sample according to the criteria, namely the Provincial Government which has the highest SILPA in 2021. The dependent variable Budget Forecast Errors has an average of 1.39 and a maximum value of 9.45. The minimum value is 0.91 and the standard deviation value is 1.79. These results can be explained that the Regional Original Income variable has a high average value when compared to the standard deviation, which is 103.74 greater than 12.84. The independent variable Balancing Fund has an average value of 100.62, a maximum value of 106.85, a minimum value of 95.66, and a standard deviation value of 3.26. These results can be explained that the average value of the Other Legal Regional Income variables is relatively high when compared to the standard deviation, which is 114.74 greater than 43.78. The independent variable Direct Spending has an average value of 91.21, a maximum value of 115.34, a minimum value of 58.88, and a standard deviation value of 13.42.
PENERAPAN ANGGARAN RESPONSIF GENDER PADA DINAS PEMBERDAYAAN PEREMPUAN DAN PERLINDUNGAN ANAK DAN DINAS KESEHATAN PROVINSI NUSA TENGGARA TIMUR TAHUN ANGGARAN 2018-2020 Amnon Juniarto Taneo; Yohana Febiani Angi
JPAI: Jurnal Perempuan dan Anak Indonesia Vol. 3 No. 2 (2022): JPAI: Jurnal Perempuan dan Anak Indonesia
Publisher : Sam Ratulangi University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35801/jpai.3.2.2022.39821

Abstract

Penelitian ini bertujuan untuk  mengetahui penerapan anggaran responsif gender pada Dinas pemberdayaan Perempuan dan Perlindungan Anak dan Dinas Kesehatan Provinsi Nusa Tenggara Timur (NTT) tahun 2018-2020. Rumusan masalah dari penelitian ini adalah Bagaimana Penerapan Anggaran Responsif Gender pada Dinas Pemberdayaan Perempuan dan Perlindungan Anak dan Dinas Kesehatan Provinsi NTT tahun 2018-2020?. Penelitian ini termasuk jenis penelitian deskriptif kualitatif dengan menggunakan data sekunder. Objek dari penelitian ini adalah 2 Organisasi Perangkat Daerah (OPD) Provinsi NTT yaitu Dinas Pemberdayaan Perempuan dan Perlindungan Anak dan Dinas Kesehatan. Teknik pengumpulan data dengan dokumentasi, wawancara dan studi kepustakaan. Hasil penelitian ini  menunjukan bahwa Dinas Pemberdayaan Perempuan dan Perlindungan Anak telah mangalokasikan anggaran yang responsif gender dengan kategori specific gender dan affirmative action dan Dinas Kesehatan telah mengalokasikan anggaran yang responsif gender dengan kategori  spesific gender dan meskipun alokasi anggarannya relatif kecil.
Implementation Analysis Of Isak 35 In Financial Reporting Of The Gmit Church In Indonesia Linda Lomi Ga; Yohana Febiani Angi; Siprianus G. Tefa
Eduvest - Journal of Universal Studies Vol. 1 No. 12 (2021): Journal Eduvest - Journal of Universal Studies
Publisher : Green Publisher Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1777.038 KB) | DOI: 10.59188/eduvest.v1i12.297

Abstract

The church as a non-profit organization also deals with financial management because it gets resources to carry out its operations in the form of donations from the congregation and donors. Therefore, the church needs to implement good financial management through financial reporting according to the Interpretation of Financial Accounting Standards (ISAK) No. 35. in financial management so as to provide accurate information on financial position, performance, and cash flows as material for evaluation and making appropriate decisions. Through a joint decision with the GMIT Churches in Indonesia in the annual synod meeting, it has been recommended to carry out financial reporting according to applicable standards, but in the realization the implementation is still in the stage of revamping and preparing Human Resources as managers and readiness of financial data information. This study aims to analyze the implementation of ISAK 35 in financial reporting at the GMIT church in Indonesia. The method used is qualitative descriptive analysis. The result of the research is that GMIT churches in Indonesia have not implemented financial reporting according to ISAK Standard No. 35 because the church is still in the process of administrative reform and updating of church asset data and the church has limited human resources for managing church finances. By conducting training in the form of socialization and the practice of preparing financial reports, it will help the church overcome church problems and obstacles in carrying out financial reporting according to financial standards.
Co-Authors Amnifu, Monica Nadhea Putri Amnon Juniarto Taneo Amnuadin Akbar as, Maria Chemy Bolty Evelyn Rilen Ballo Cicilia A. Tungga Cicilia Apriliana Tungga Constantinus Nurak Demu, Yohanes Ervelyn Lollo, Petrichia Eve Ida Malau Febi Tamu Rambu Duka Fetomalae, Michael Anjelo Filipus Argentano Guntur Suryaputra G. Tefa, Siprianus Hewe Tiwu , Maria I. Kiuk, Maria Felinsia Laga Linda Lomi Ga Linda Lomi Ga Magdalena Daos Maria Immaculata Bahantwelu Maria Indriyani Hewe Tiwu Maria Magdalena Data Matheus Napoleon Mitemen Witak Melianus Efritron Tkela Minarni A. Dethan Minarni Anaci Dethan Mitemen Witak, Matheus Napoleon Muga, Maria P. L. Muga, Maria P. Leda Nasly Betsyeba Mahalia Loni Nenogasu, Sinyo Paulus Novi Theresia Kiak Oematan, Herly M Oy, Maria Theresia Dhongo Pau, Sarlin Paleina Nawa Petrichia Ervelyn Lollo Sarinah Joyce Margaret Rafael Sarlin Paleina Nawa Pau Sereh, Anderson Ben Oni Sobang, Yohanis Umbu Laiya Soinbala, Mardhy Siprianto Suryanti, Restituta Suryaputra, Filipus A. G. Tameno, Nikson Theresia Melania Bauk Theresia Melania Bauk Tiwu, Maria I H Tiwu, Maria I. Tiwu, Maria Indriyani H. Tiwu, Maria Indriyani Hewe Tkela, Melianus E. Tungga, Cicilia Apriliana Yohanes Demu