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All Journal Journal of Management - Small and Medium Enterprises (SME's) Jurnal Akuntansi : Transparansi dan Akuntabilitas Jurnal Ekonomika dan Bisnis Jurnal Pengabdian kepada Masyarakat Nusantara Nusantara Science and Technology Proceedings JANAKA : JURNAL PENGABDIAN MASYARAKAT KEWIRAUSAHAAN INDONESIA Transekonomika : Akuntansi, Bisnis dan Keuangan International Journal of Humanities Education and Social Sciences Jurnal Ilmiah Manajemen, Ekonomi dan Akuntansi Journal of Innovation Research and Knowledge Gemilang: Jurnal Manajemen dan Akuntansi Jurnal Mahasiswa Manajemen dan Akuntansi Eduvest - Journal of Universal Studies Dharma Ekonomi Indo-Fintech Intellectuals: Journal of Economics and Business Ekonomi Keuangan Syariah dan Akuntansi Pajak Akuntansi dan Ekonomi Pajak: Perspektif Global
Oematan, Herly M
Nusa Cendana University, Indonesia
Aerospace Engineering Agriculture, Biological Sciences & Forestry Humanities Chemical Engineering, Chemistry & Bioengineering Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Materials Science & Nanotechnology Mathematics Medicine & Pharmacology Neuroscience Social Sciences Other

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PENGAWASAN INSPEKTORAT DAERAH DALAM MEWUJUDKAN AKUNTABILITAS PENGELOLAAN DANA DESA DI KABUPATEN MALAKA Fetomalae, Michael Anjelo; Angi, Yohana Febiani; Oematan, Herly M.
TRANSEKONOMIKA: AKUNTANSI, BISNIS DAN KEUANGAN Vol. 4 No. 1 (2024): January 2024
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/transekonomika.v4i1.594

Abstract

This study aims to determine the supervisory function and constraints of the Inspectorate in realising the accountability of village fund management in Malaka Regency. The type of research used is descriptive qualitative with a case study approach with research informants inspectors, planning and finance sections and auditors of the inspectorate of Malaka Regency. This research focuses on the implementation of supervision by using data collection techniques in the form of in-depth interviews, observation, literature study and documentation. The data collected was analysed using Nvivo 12 software with the analysis method developed by Miles and Huberman. The results of this study indicate that the inspectorate has carried out supervision but not maximally due to the discovery of corruption cases that occur, one of the breakthroughs of the Inspectorate is a consultation clinic. There are three obstacles experienced by the Inspectorate, namely budget limitations, short audit time and inadequate infrastructure access.
Management of Village Assets in Bakiruk Villages, Malaka Tengah District, Malaka Regency East of Nusa Tenggara Mangu, Bonivasia Julita; Angi, Yohana F.; Oematan, Herly M.
Nusantara Science and Technology Proceedings 8th International Seminar of Research Month 2023
Publisher : Future Science

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.11594/nstp.2024.4173

Abstract

This research examines how well Bakiruk Villages in Indonesia manage their assets following the guidelines set by Regulation Number 1 of 2016 issued by the Minister of Home Affairs. The study uses interviews and observations to gather information and finds that village asset management could be better. Out of twelve activities involved in managing village assets, only five (planning, procurement, maintenance, use, and reporting) are done correctly according to the regulation. The remaining seven activities, including utilization, control, elimination, transfer, administration, training, security, assessment, and supervision, need to be handled properly.
PENGARUH MORAL DAN RELIGIUSITAS TERHADAP KEPATUHAN PAJAK (studi kasus pada Kantor UPTD Pendapatan dan Aset Daerah Provinsi NTT Wil. Kab. Malaka/ SAMSAT Malaka) Seran, Maria Marleni Mawar; Oematan, Herly M.; Tefa, Siprianus G.
JURNAL AKUNTANSI : TRANSPARANSI DAN AKUNTABILITAS Vol 12 No 1 (2024): JURNAL AKUNTANSI: TRANSPARANSI DAN AKUNTABILITAS
Publisher : Universitas Nusa Cendana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35508/jak.v12i1.18652

Abstract

The purpose of this research is to determine the influence of morality and religiosity of taxpayers on the compliance of motor vehicle taxpayers in Malaka Regency. This study was conducted at the UPTD Office of Revenue and Regional Assets of the NTT Province in the Malaka District/Samsat Malaka. The research method used is descriptive quantitative research. The types of data used in this research are secondary and primary data, and the analysis method employed in this study utilizes formulas and indicators of morality, religiosity, and tax compliance. According to the analysis results from the respondents collected through the distribution of questionnaires, it was found that the morality of taxpayers has a positive influence on tax compliance. Taxpayers with a high moral standard tend to be more compliant in fulfilling their tax responsibilities. However, religiosity does not show an influence on taxpayer compliance. This proves that even though individuals are religious, their level of tax compliance is not directly affected by that aspect of religiosity.
Pengaruh E-Commerce, Self Efficacy dan Penggunaan Sistem Informasi Akuntansi dalam Pengambilan Keputusan Berwirausaha pada Alumni Program Studi Akuntansi Universitas Nusa Cendana Adelheid Moi Siba; I Komang Arthana; Herly M. Oematan
Akuntansi dan Ekonomi Pajak: Perspektif Global Vol. 1 No. 4 (2024): November: Akuntansi dan Ekonomi Pajak: Perspektif Global (AEPPG)
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/aeppg.v1i4.531

Abstract

The purpose of this research is to determine the influence of e-commerce, self-efficacy, and accounting information systems in entrepreneurial decision making for alumni of the Nusa Cendana Kupang University Accounting Study Program partially and simultaneously. The data analysis technique used in this research is multiple linear regression analysis technique. The data collection technique was carried out by distributing questionnaires. The sample used in this research were alumni from the Undana Accounting study program. The results of this research show that partially e-commerce, self-efficacy, and accounting information systems influence the entrepreneurial decision making of alumni of the accounting study program. The variables e-commerce, self-efficacy, and accounting information systems simultaneously influence entrepreneurial decision making for Undana accounting study program alumni. It is hoped that this research will contribute to alumni in making entrepreneurial decisions. In this way, they can continue to develop their abilities and deepen their accounting knowledge to support success in entrepreneurship.
Kualitas Laporan Keuangan pada Kantor Kementerian Agama Kabupaten Belu Alycia Rika Fangidae; Anthon Simon Y. Kerihi; Herly M. Oematan
Ekonomi Keuangan Syariah dan Akuntansi Pajak Vol. 2 No. 1 (2025): Ekonomi Keuangan Syariah dan Akuntansi Pajak (EKSAP)
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/eksap.v2i1.874

Abstract

This research aims to determine the quality of financial reports at the Belu Regency Ministry of Religion office. This research uses a qualitative descriptive method. The data sources used in this research are primary data and secondary data. The research informants were the heads of the Belu Regency Ministry of Religion, planning and finance departments. The research was carried out in four stages, namely: data collection, data reduction, data presentation, and drawing conclusions. based on research results regarding the quality of relevant financial reports, it is in accordance with Government Regulation No. 71 of 2010 which is the reference for determining quality financial reports. The results of research regarding the quality of reliable financial reports can be concluded that at the Belu Regency Ministry of Religion office it is not difficult to prepare financial reports because they are free from misleading meanings. The results of research regarding the quality of comparable financial reports can be concluded that the financial reports at the Belu Regency Ministry of Religion office provide information that can be compared with the previous period. The results of research regarding the quality of financial reports that can be understood can be concluded that financial reports are certainly not difficult for users to understand and will not hinder the decision-making process, for this reason the information in financial reports must be able to be understood by users, thereby making financial reports understandable because they can help the process. decision-making.
Pengaruh Kompetensi SDM dan Pemanfaatatan Teknologi Informasi Akuntansi terhadap Kualitas Laporan Keuangan Pemerintahan Kabupaten Sumba Timur Abdian Tunu; I Komang Arthana; Herly M. Oematan
Dharma Ekonomi Vol. 32 No. 1 (2025): DHARMA EKONOMI
Publisher : sekolah Tinggi Ilmu Ekonomi Dharmaputra Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59725/de.v32i1.267

Abstract

This study aims to obtain empirical evidence of the influence of human resource competence and the use of information technology on the quality of financial reports of the East Sumba Regency local government. The population in this study were all Civil Servants (PNS) in the East Sumba Regency OPD. Sampling was carried out by purposive sampling, namely the head of the financial sub-section, the expenditure treasurer and accounting staff. The research thesis human resource competence does not affect the quality of the East Sumba Regency local government financial reports. The use of information technology affects the quality of the East Sumba Regency local government financial reports, human resource competence and the use of information technology simultaneously affect the East Sumba Regency local government financial reports. In conclusion, the quality of the East Sumba Regency local government financial reports is influenced by the use of information technology, while human resource competence significant effect.
Analisis Tata Kelola Keuangan Badan Usaha Milik Desa (BUMDES) di Desa Leguderu Kecamatan Boawae Kabupaten Nagekeo Oy, Maria Theresia Dhongo; Angi, Yohana Febiani; Oematan, Herly M
Indo-Fintech Intellectuals: Journal of Economics and Business Vol. 5 No. 2 (2025): Indo-Fintech Intellectuals: Journal of Economics and Business (2025)
Publisher : Lembaga Intelektual Muda (LIM) Maluku

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54373/ifijeb.v5i2.2962

Abstract

Penelitian ini bertujuan untuk menganalisis pengelolaan dan tata kelola keuangan yang diterapkan oleh BUMDES Leguderu. Metode yang digunakan dalam penelitian ini adalah deskriptif kualitatif dengan teknik pengumpulan data melalui observasi, wawancara dan dokumentasi. Sedangkan proses analisis data dilakukan melalui beberapa tahap diantarnya tahap pengumpulan data, reduksi data, penyajian data dan penarikan kesimpulan data. Hasil penelitian menunjukkan bahwa BUMDES Leguderu telah melaksanakan lima tahapan pengelolaan keuangan, yaitu perencanaan, pelaksanaan, penatausahaan, pelaporan, dan pertanggungjawaban, namun beberapa tahapan belum optimal. Tahap perencanaan hanya dilakukan pada awal pembentukan BUMDES tanpa pembaruan, dan proses penatausahaan masih sederhana serta dilakukan secara manual. Meskipun demikian, tahap pelaksanaan, pelaporan, dan pertanggungjawaban sudah sesuai dengan peraturan yang berlaku. Dalam hal tata kelola, BUMDES Leguderu telah menerapkan prinsip transparansi, akuntabilitas, independensi, kesetaraan, dan responsibilitas, meskipun masih terdapat beberapa tantangan seperti penurunan kualitas laporan akibat faktor eksternal. Penelitian ini juga sejalan dengan teori agensi yang menjelaskan hubungan antara prinsipal (masyarakat desa) dan agen (pengelola BUMDES) dalam memastikan pengelolaan yang transparan dan akuntabel. Hasil penelitian  ini diharapkan dapat memberikan kontribusi dalam perbaikan tata kelola keuangan BUMDES untuk mencapai efisiensi
Pengaruh Skeptisisme Profesional dan Beban Kerja Auditor Internal Pemerintah terhadap Pendeteksian Kecurangan di Sektor Publik : (Studi pada Perwakilan BPKP Provinsi Nusa Tenggara Timur) Angelia Trisna Beka; Herly M. Oematan; Minarni A. Dethan
GEMILANG: Jurnal Manajemen dan Akuntansi Vol. 5 No. 3 (2025): Jurnal Manajemen dan Akuntansi
Publisher : BADAN PENERBIT STIEPARI PRESS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56910/gemilang.v5i3.2458

Abstract

This study aims to determine the effect of professional skepticism and workload of government internal auditors on fraud detection at the BPKP Representative of East Nusa Tenggara Province. The data used in this study were obtained using a questionnaire. This study uses a quantitative descriptive research approach. The population and sample in this study were all auditors at the BPKP Representative of East Nusa Tenggara Province. The sampling method in this study used purposive sampling method. The analysis method used is descriptive statistical analysis, validity test, reliability test, classical assumption test, multiple linear regression and hypothesis testing using the help of the statistical package for the social sciences 27 (SPSS 27) application. The results of this study state that professional skepticism affects fraud detection. Workload affects fraud detection. Professional skepticism and workload variables simultaneously affect fraud detection.
Pengelolaan Sampah Bernilai Ekonomis Berbasis Masyarakat di Kecamatan Alak Kota Kupang Oematan, Herly M.; Dethan, Minarni A.; Christi Windya, Yemima Eka
Jurnal Pengabdian kepada Masyarakat Nusantara Vol. 6 No. 3 (2025): Edisi Juli - September
Publisher : Lembaga Dongan Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55338/jpkmn.v6i3.6451

Abstract

Jumlah Penduduk Kota Kupang sampai dengan tahun 2020 adalah 442.758 jiwa dan yang berdomisli dikelurahan Alak 76.908 jiwa. Jumlah penduduk yang cukup padat tidak diikuti dengan kepedulian masyarakat kota Kupang mengenai sampah dan penanganannya bermuara pada munculnya beragam persoalan seperti persoalan lingkungan, sanitasi, dan juga kesehatan yang dapat menimbulkan berbagai penyakit, seperti diare, kolera, hingga tifus. Sampah merupakan konsekuensi yang harus diterima, entah itu kecil maupun besar. Meskipun tersedia beberapa tempat pembuangan sampah (TPS) di Kota Kupang, namun belum sepenuhnya menjadi solusi dalam pengelolaan sampah di Kota Kupang. Tujuan dari kegiatan PKM ini adalah memberikan literasi dalam bentuk sosialisasi dan pelatihan untuk meningkatkan kesadaran masyarakat terkait pengelolaan dan pemanfaat Sampah melalui pembentukan bank sampah dan pengelolaan sampah bernilai ekonomis. Kegiatan ini diharapkan dapat membantu masyarakat kota Kupang untuk memanfaatkan sampah rumah tangga bernilai ekonomi.
PENGARUH KESADARAN WAJIB PAJAK, PEMAHAMAN PERATURAN PAJAK, SANKSI PAJAK TERHADAP KEPATUHAN KEWAJIBAN PERPAJAKAN PADA KPP PRATAMA ATAMBUA Kehi, Kresensia Aprinia; Sarlin P. Nawa Pau; Herly M. Oematan
Journal of Innovation Research and Knowledge Vol. 5 No. 3: Agustus 2025
Publisher : Bajang Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Penelitian ini bertujuan untuk melihat pengaruh kesadaran wajib pajak , pemahaman peraturan pajak, dan sanksi pajak terhadap kepatuhan kewajiban perpajakan.Penelitian ini menggunakan data primer dengan pendekatan kuantitatif. Populasi dalam penelitian ini adalah wajib pajak yang terdaftar pada KPP Pratama Atambua, dengan jumlah sampel 100 orang yang diambil menggunakan rumus solvin. Teknik analisis data yang digunakan adalah analisis kuantitatif dengan menggunakan uji validitas, uji reliabilitas, analisis regeresi linear berganda, uji asumsi klasik, uji multikolinearitas, uji heterokedastisitas, uji normalitas, uji t, uji F dan uji koefisien determinasi. Hasil penelitian ini menunjukan bahwa kesadaran wajib pajak pemahaman peraturan pajak, dan sanksi pajak berpengaruh terhadap kepatuhan kewajiban perpajakan pada KPP Pratama Atambua.
Co-Authors Abdian Tunu Adelheid Moi Siba Alycia Rika Fangidae Anastasya Debora Benyamin Andreas Christian Louk Angelia Trisna Beka Angi, Yohana F. Angi, Yohana Febiani Anthon S.Y. Kerihi Anthon Simon Y. Kerihi Arthana, I Komang Christi Windya, Yemima Eka Cynthia Adam Dethan, Minarni A. Dethan, Minarni Anaci Devi Natalia Tlonaen Elis Seubelan Erwinda Novelania Meo Fetomalae, Michael Anjelo Filipus Argentano Guntur Suryaputra Flaviana Maria Rosari Edison G. Tefa, Siprianus Junita Cestilia Nenabu Karim, Kokolia Yuniarni Kehi, Kresensia Aprinia Linda Lomi Ga Mangu, Bonivasia Julita Minarni A. Dethan Minarni A. Dethan Muga, Maria P. L Nuwa, Yohanes Calvin Oy, Maria Theresia Dhongo Praing, Yosua Dongga Landu Rafael, Sarinah Joyce Margaret Rikhard T. Ch. Bolang Sarlin P. Nawa Pau Sarlin Paleina Nawa Pau Seran, Maria Marleni Mawar Tamar I. M Bire Kire Tunti, Maria Elerina Douk Violet Permatasari Naimuti Wihelmina Indut Yemima Eka Christi Windya Yohanes Demu