Garuda - Garba Rujukan Digital

PENDAMPINGAN MANAJEMEN USAHA KELOMPOK TANI DESA OELNAINENO DALAM PEMULIHAN PEREKONOMIAN PASCA PANDEMI COVID 19 Margarethy Rohanie Mbado; Herry Aprilia Manubulu
SWARNA: Jurnal Pengabdian Kepada Masyarakat Vol. 2 No. 2 (2023): SWARNA: Jurnal Pengabdian Kepada Masyarakat, Februari 2023
Publisher : LPPM Sekolah Tinggi Ilmu Ekonomi 45 Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55681/swarna.v2i2.332

Abstract: Peran pertanian di era pandemic Covid 19 menjadi sangat strategis karena menyumbang kontribusi bagi APBN. Manajemen pengelolaan usaha yang baik belum diketahui oleh kelompok tani. Selain itu hasil diskusi dengan mitra, mereka sama sekali tidak mengetahui dengan pasti jumlah pendapatan, biaya, laba, dan rugi yang mereka peroleh dalam periode tertentu, karena sampai saat ini mereka tidak melakukan pencatatan rekapan pendapatan / penjualan dengan teratur. GMIT Fatumtasa, Desa Oelnaineno memiliki 4 (empat) kelompok tani yang mengelola padi, jagung dan kacang-kacangan. Pendampingan masyarakat dilakukan dengan tujuan dapat memberdayakan ekonomi kelompok tani, dan diharapkan dapat dikembangkan sesuai dengan potensi yang dimiliki. Metode yang digunakan dalam pengabdian ini adalah Sosialiasi Manajemen Usaha dan Pelatihan Akuntansi UMKM. Hasil yang dicapai dalam pengabdian ini adalah menerapkan manajemen usaha yang baik, dapat mengetahui kondisi keuangan sekaligus perkembangan usahanya dan fluktuasi laba dapat diketahui dengan mudah sehingga dapat membantu kelompok tani. Manajemen usaha yang baik juga akan memperbaiki aspek pengendalian usaha, dimana kelompok tani dapat mengetahui apakah rencana keuangannya tercapai atau tidak serta membantu mencari tahu penyebabnya. Begitu juga dengan aspek permodalan, dengan memiliki manajemen usaha yang baik akan memudahkan dalam pengajuan pinjaman modal kepada pihak bank atau lembaga keuangan lainnya.

Analysis of financial performance in central sumba regency Margarethy Rohanie Mbado; Zet Ena; Yudith F. Lerrick; Rosliani Rangga
Jurnal Mantik Vol. 7 No. 1 (2023): May: Manajemen, Teknologi Informatika dan Komunikasi (Mantik)
Publisher : Institute of Computer Science (IOCS)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35335/mantik.v7i1.3786

The research entitled Analysis of Financial Performance in Central Sumba Regency aims to analyze the Financial Performance of the Regional Financial Agency (BKD) of Central Sumba Regency from 2016 to 2019. This research is a quantitative descriptive research, with data collection methods using documentation methods. The data analysis techniques used are descriptive quantitative with the formula used, namely: Regional Financial Independence Ratio, PAD Effectiveness Ratio, Regional Financial Efficiency Ratio, Compatibility Ratio, and Growth Ratio. The results of the analysis show that the Financial Performance of the Central Sumba Regency BKD is seen from (1) the Regional Financial Independence Ratio, the relationship pattern is still classified as an instructive relationship pattern because the average magnitude of this ratio is 5.30% (2) the PAD Effectiveness Ratio, the effectiveness of Central Sumba Regency financial performance is not effective because the average effectiveness is still below 100%, which is 89.16%. (3) The Regional Financial Efficiency Ratio can be said to be quite efficient because the average regional financial efficiency of Central Sumba Regency is 84.17% (4) The Compatibility Ratio is known that the average regional operating expenditure is still very high at 69.40% compared to the average capital expenditure of 30.80% so it can be said that regional development still needs to be improved. The growth ratio of Central Sumba district is said to be quite good in terms of the average of 9.16%.

PENDAMPINGAN MANAJEMEN USAHA KELOMPOK TANI DESA OELNAINENO DALAM PEMULIHAN PEREKONOMIAN PASCA PANDEMI COVID 19 Margarethy Rohanie Mbado; Herry Aprilia Manubulu
SWARNA: Jurnal Pengabdian Kepada Masyarakat Vol. 2 No. 2 (2023): SWARNA: Jurnal Pengabdian Kepada Masyarakat, Februari 2023
Publisher : LPPM Sekolah Tinggi Ilmu Ekonomi 45 Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55681/swarna.v2i2.332

Abstract: Peran pertanian di era pandemic Covid 19 menjadi sangat strategis karena menyumbang kontribusi bagi APBN. Manajemen pengelolaan usaha yang baik belum diketahui oleh kelompok tani. Selain itu hasil diskusi dengan mitra, mereka sama sekali tidak mengetahui dengan pasti jumlah pendapatan, biaya, laba, dan rugi yang mereka peroleh dalam periode tertentu, karena sampai saat ini mereka tidak melakukan pencatatan rekapan pendapatan / penjualan dengan teratur. GMIT Fatumtasa, Desa Oelnaineno memiliki 4 (empat) kelompok tani yang mengelola padi, jagung dan kacang-kacangan. Pendampingan masyarakat dilakukan dengan tujuan dapat memberdayakan ekonomi kelompok tani, dan diharapkan dapat dikembangkan sesuai dengan potensi yang dimiliki. Metode yang digunakan dalam pengabdian ini adalah Sosialiasi Manajemen Usaha dan Pelatihan Akuntansi UMKM. Hasil yang dicapai dalam pengabdian ini adalah menerapkan manajemen usaha yang baik, dapat mengetahui kondisi keuangan sekaligus perkembangan usahanya dan fluktuasi laba dapat diketahui dengan mudah sehingga dapat membantu kelompok tani. Manajemen usaha yang baik juga akan memperbaiki aspek pengendalian usaha, dimana kelompok tani dapat mengetahui apakah rencana keuangannya tercapai atau tidak serta membantu mencari tahu penyebabnya. Begitu juga dengan aspek permodalan, dengan memiliki manajemen usaha yang baik akan memudahkan dalam pengajuan pinjaman modal kepada pihak bank atau lembaga keuangan lainnya.

THE EFFECT OF TAX AVOIDANCE ON COMPANY VALUE WITH TAX SANCTIONS AS A MODERATING VARIABLE Herlina Theodensia D. Doke; Riza Reni Yenti; Margarethy Rohanie Mbado; Yudith F. Lerrick; Melinda Melinda
JURNAL ILMIAH EDUNOMIKA Vol 8, No 3 (2024): EDUNOMIKA
Publisher : ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jie.v8i3.14338

ABSTRACT This research is quantitative research with an exploratory approach, namely an approach that uses a number of previous studies, especially the five studies above, as the most basic reference for building the agrumentation construct that the researcher will build. The data that researchers use in this article is secondary data that researchers obtained from the Indonesian Stock Exchange. The data used in this research was analyzed using the smart PLS 4.0 analysis tool. The result int this article show. the two hypotheses that the researcher argued in the research methodology section, namely the Tax Avoidance variable, can have a positive relationship direction and a significant influence on the Company Value variable and the Tax Sanction variable can moderate the influence of the Tax Avoidance variable on Company Value due to value. each P-Values in the two rows of the table above shows the direction of a positive relationship and a significant influence which is smaller than the 0.05 significance level, namely 0.001 on the influence of the Tax Aviodance variable on Company Value and 0.000 in the next row, namely the Tax Sanction variable can moderate the influence of the variable. Tax Aviodance on Company Value. This can be caused because Tax Avoidance can minimize expenses which makes the company's financial condition stable. Apart from that, tax sanctions are not too strict and can make companies bolder in avoiding taxes.. Thus the first and second hypotheses in this research can be accepted.

Analysis of the Influence of Consumer Motivation, Perceptions and Attitudes on Purchase Decisions for Pork Rice Products in Oesapa Village (Case Study of Ma Nona Pork Rice Business) Mbado, Margarethy Rohanie; Lerrick, Yudith F.; Pandie, Daud M. O.
International Journal of Economics (IJEC) Vol. 2 No. 2 (2023): July-December
Publisher : PT Inovasi Pratama Internasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55299/ijec.v2i2.685

This research aims to determine the influence of consumer motivation, perceptions and attitudes on purchasing decisions for Ma Nona Pork Rice Products. This research uses quantitative research methods. The population in the study were all consumers of Ma Nona Pork Rice located in the Oesapa sub-district. The sample in this research was Ma Nona Pork Rice consumers, totaling 96 respondents. The sample data in this study used a questionnaire. The research analysis method uses Multiple Linear Regression Analysis, T Test, F Test, R² Test, and IBM SPSS Statistics 24. The research results show that consumer motivation, perceptions and attitudes simultaneously and partially have a positive influence on purchasing decisions for Ma Nona Pork Rice products. Based on the results of the t test in this research, it shows that the consumer motivation variable (X1) has a significant effect on the decision to purchase Ma Nona Pork Rice products, and the consumer perception variable (X2) shows a significant effect on the decision to purchase Ma Nona Pork Rice products. The consumer attitude variable (X3) shows that there is a significant influence on purchasing decisions for Ma Nona pork rice products. And the result of the coefficient of determination (R Square) is 0.285 or 28.5%, while the remaining 71.5% is influenced by other variables which are not the focus of this research. This means that after conducting research, it is known that 28.5% of Ma Nona Pork Rice Purchase Decisions are influenced by Consumer Motivation, Perception and Attitude.

Pemberdayaan Ibu-Ibu Rumah Tangga Dalam Upaya Meningkatkan Ekonomi Keluarga Melalui Pengolahan Keripik Gedebog Pisang Margarethy Rohanie Mbado; Norci Beeh; Alya Elita Sjioen; Roby Yusuf Bekuliu
Jurnal Pengabdian Masyarakat Vol. 3 No. 2 (2024): Oktober : Jurnal Pengabdian Masyarakat
Publisher : Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/abdimas45.v3i2.3037

Poverty is one of the major problems faced by Indonesia because human needs and desires are increasing and becoming more diverse from day to day, as are household needs. One indicator for increasing welfare is by increasing empowerment of women, especially housewives. Through productive household business activities such as producing chips from banana stems, Business opportunities selling home-cooked food or chips from banana stems are still very much in demand among the community, besides this business is also not difficult to do because housewives can do this activity in the gaps of being busy as housewives, and the raw materials do not have to be bought again at the traditional market because they are already available in the garden or in the yard. Banana plants only bear fruit once and then die so the banana plants that have been harvested will be cut down and replaced with new banana shoots. Banana stems that come from the remaining harvest are usually not used or processed so that they pile up and cause an unpleasant odor for the community. In fact, banana stems have good content for the human body such as being able to prevent an increase in blood sugar levels and improve the digestive system by having daily fiber intake, banana stems can also support diet programs because they can make you full, banana hearts can also reduce postpartum fever, treat intestinal ulcers, treat chicken pox, can prevent kidney stones, reduce stomach acidity levels, and cure infections, and there are many more benefits of banana stems that are not yet known by the community

Pemberdayaan Pemuda Gereja Melalui Pembuatan Keripik Gedebog Pisang di GMIT Mizpa Tetebudale, Kabupaten Kupang Mbado, Margarethy Rohanie; Ndaumanu, Dian Nustanti
JGEN : Jurnal Pengabdian Kepada Masyarakat Vol. 3 No. 3 (2025): JGEN : Jurnal Pengabdian Kepada Masyarakat, Juni 2025
Publisher : Lumbung Pare Cendekia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60126/jgen.v3i3.1017

Kegiatan pengabdian masyarakat ini bertujuan untuk memberdayakan pemuda gereja di Jemaat GMIT Mizpa Tetebudale, Desa Pukdale, Kabupaten Kupang, melalui pelatihan pembuatan keripik dari gedebog pisang sebagai salah satu upaya mendukung pengembangan UMKM dan peningkatan ekonomi keluarga. Pelaksanaan kegiatan meliputi tahapan persiapan, sosialisasi, pelatihan teknis produksi, hingga pengemasan dan promosi produk. Pemuda diberikan pengetahuan mengenai potensi lokal, manajemen usaha, pemanfaatan teknologi, serta keterampilan kewirausahaan. Hasil kegiatan menunjukkan bahwa para pemuda memiliki antusiasme tinggi dalam mengikuti kegiatan, mampu memahami manfaat pemanfaatan limbah batang pisang, serta terlibat aktif dalam proses produksi dan pengemasan. Program ini memberikan dampak positif dalam menumbuhkan semangat kewirausahaan, meningkatkan kesadaran pemuda dalam pengembangan ekonomi kreatif berbasis potensi lokal, dan membangun kolaborasi dengan pelaku UMKM di lingkungan sekitar. Kegiatan ini juga membuka peluang usaha baru dan menjadi inspirasi untuk pengembangan program serupa di wilayah lain.

PENGARUH PERENCANAAN DAN IMPLEMENTASI TERHADAP REALISASI ANGGARAN DENGAN KEBIJAKAN PERUBAHAN ANGGARAN SEBAGAI VARIABEL INTERVENING PADA DINAS KESEHATAN KOTA KUPANG Mbado, Margarethy Rohanie; Mbate, Maromi Merlin
Inspirasi Ekonomi : Jurnal Ekonomi Manajemen Vol. 4 No. 1 (2022): Inspirasi Ekonomi : Jurnal Ekonomi Manajemen
Publisher : Program Studi Manajemen, Fakultas Ekonomi dan Bisnis, Universitas Timor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32938/ie.v4i1.2475

The Kupang City Health Office is an accounting entity from the Kupang City Government which is obliged to carry out accounting and accountability reports for the implementation of the Regional Revenue and Expenditure Budget by compiling financial reports in the form of Budget Realization Reports (LRA), Balance Sheets, and Notes to Financial Statements abbreviated as CALK. This type of research is quantitative using the SEM-PLS analysis tool. The informants in this study were employees who work in the Health Department of Kupang City. The results showed that The results of the descriptive analysis of all the variables in this research were in the good category, so that the management of the Health Department needed to maintain the system that was already running and they needed to improve their work performance so that in the future it could be even better, Planning variable significantly influence with the budget policies variable of the Health Department of Kupang City, The planning variable does not significantly influence the budget realization variable, The implementation variable has a significant influence with the budget policies variable, The implementation variable does not significantly influence the budget realization variable, Budget policies variable significantly influence budget realization variable, Budget planning variable indirectly through budget policies has a significant influence on budget realization, Budget implementation variable indirectly through the budget policies significantly influence the budget realization. Based on the results of this research, it is suggested that in running the plan, the Health Department of Kupang City should use achievement data as the estimate and the budget in planning needs to be increased, in the budget implementation of Health Department of Kupang City it is important to pay attention about coordination in the inclusion of APBD draft documents so that budget discipline can run properly, related to the budget realization of the Health Department of Kupang City, it should pay more attention to activities that involve many people

Pengaruh Literasi Keuangan Dan Gaya Hidup Terhadap Pengelolaan Keuangan Ibu Rumah Tangga Di Kota Kupang Serang, Robert A.; Mbado, Margarethy Rohanie; Nawi, Julianti Marinsa
RIGGS: Journal of Artificial Intelligence and Digital Business Vol. 4 No. 2 (2025): Mei - Juli
Publisher : Prodi Bisnis Digital Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/riggs.v4i2.1303

Pengaruh Literasi Keeuangan dan Gaya Hidup Terhadap Pengelolaan Keuangan ibu Rumah Tangga di Kota Kupang. Penelitian ini bertujuan untuk mengetahui pengaruh literasi keuangan dan gaya hidup terhdap pengelolaan keuangan ibu rumah tanggga yang ada di Kota Kupang. Dalam penelitian metode yang digunakan adalah metode kuantitatif, sampel dalam penelitian ini sebanyak 398 responden. Teknik pengumpulan analisis data yang peneliti gunakan dalam penelitian ini untuk mengetahui pengaruh antara Literasi Keuangan dan Gaya Hidup terhadap Pengelolaan Keuangan, peneliti menggunakan Uji Validitas, Uji Relibialitas, Uji Asumsi klasik, Uji Normalitas, Uji Multikolinearitas, Uji Analisis Regresi Linear Berganda, Uji Parsial (Uji T), Uji Simultan (Uji F) dan Koefisien Determinasi (R2). Hasil analisis regresi linear berganda dengan nilai konstanta ɑ sebesar 20.430 sedangkan koefisien b1=0,337, b2=0,054. Dengan demikian persamaan regresi linear berganda yang memperhatikan pengaruh Literasi Keuangan (X1) Dan Gaya Hidup (X2) Terhadap Pengelolaan Keuangan (Y) adalah sebagai berikut Y= 20.430 + 0,337 + 0,054 + e. Selain itu hasil uji hipotesis pertama yaitu Literasi Keuangan (X1) berpengaruh terhadap pengelolan keuangan (Y). Diketahui bahwa untuk untuk variabel Literasi Keuangan (X1) di temukan nilai Thitung 9,925 > Ttabel 1,649 dengan tingkat signifikan = 0,000.

Analysis of the Influence of Consumer Motivation, Perceptions and Attitudes on Purchase Decisions for Pork Rice Products in Oesapa Village (Case Study of Ma Nona Pork Rice Business) Mbado, Margarethy Rohanie; Lerrick, Yudith F.; Pandie, Daud M. O.
International Journal of Economics (IJEC) Vol. 2 No. 2 (2023): July-December
Publisher : PT Inovasi Pratama Internasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55299/ijec.v2i2.685

This research aims to determine the influence of consumer motivation, perceptions and attitudes on purchasing decisions for Ma Nona Pork Rice Products. This research uses quantitative research methods. The population in the study were all consumers of Ma Nona Pork Rice located in the Oesapa sub-district. The sample in this research was Ma Nona Pork Rice consumers, totaling 96 respondents. The sample data in this study used a questionnaire. The research analysis method uses Multiple Linear Regression Analysis, T Test, F Test, R² Test, and IBM SPSS Statistics 24. The research results show that consumer motivation, perceptions and attitudes simultaneously and partially have a positive influence on purchasing decisions for Ma Nona Pork Rice products. Based on the results of the t test in this research, it shows that the consumer motivation variable (X1) has a significant effect on the decision to purchase Ma Nona Pork Rice products, and the consumer perception variable (X2) shows a significant effect on the decision to purchase Ma Nona Pork Rice products. The consumer attitude variable (X3) shows that there is a significant influence on purchasing decisions for Ma Nona pork rice products. And the result of the coefficient of determination (R Square) is 0.285 or 28.5%, while the remaining 71.5% is influenced by other variables which are not the focus of this research. This means that after conducting research, it is known that 28.5% of Ma Nona Pork Rice Purchase Decisions are influenced by Consumer Motivation, Perception and Attitude.

Title

Found 11 Documents
Search

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Title Search

Found 11 Documents Search

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Title

Found 11 Documents
Search