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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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KEARIFAN LOKAL SEBAGAI SIMBOL DALAM PENYUSUNAN APBDes PADA DESA RINDI DI KABUPATEN SUMBA TIMUR Praing, Yosua Dongga Landu; Muga, Maria P. L; Oematan, Herly M
Indo-Fintech Intellectuals: Journal of Economics and Business Vol. 5 No. 3 (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.v5i3.3905

Abstract

Abstract. This study aims to describe the local wisdom of Nyungga daingu ku pahadanya na tana ngiapa ndedinggu and determine the role of this local wisdom as a symbol in the preparation of Village Budget Allocation (APBDes) in Rindi Village, East Sumba Regency. Theemethod used is qualitative descriptive with an ethnographic approach involving the village government officials, traditional leaders, and tribal chiefs as informants. The study focuses on the local wisdom of Nyungga daingu ku pahadanya na tana ngiapa ndedinggu, which is used as a symbol in the preparation of Village Budget Allocation (APBDes) in Rindi Village, Rindi Sub-district, East Sumba Regency. Data collection techniques include interviews, observations, and documentation, which were analyzed using NVivo 12 software with Miles and Huberman's analysis techniques. Theeresults of this study indicate that the local wisdom of, used as a symbol in the preparation of Village Budget Allocation (APBDes), reflects the commitment and seriousness of the comm Nyungga daingu ku pahadanya na tana ngiapa ndedinggu unity and village government in developing the area and achieving village prosperity. Abstrak. Penelitiannini bertujuan untuk mengetahui dan menjelaskan kearifan lokal Nyungga daingu ku pahadanya na tana ngiapa ndedinggu dan mengetahui peran kearifan lokal tersebut sebagai simbol dalam penyusunan Anggaran Pendapatan dan Belanja Desa (APBDes) pada Desa Rindi di Kabupaten Sumba Timur.mMetode yang digunakan adalah deskriptif kualitatif dengan pendekatan etnografi yang melibatkan perangkat pemerintah Desa Rindi, tokoh adat, dan para kepala suku sebagai informan. Penelitian ini berfokus pada kearifan lokalNyungga daingu ku pahadanya na tana ngiapa ndedinggu yang dijadikan sebagai simbol dalam penyusunan Anggaran Pendapatan dan Belanja Desa (APBDes) di Desa Rindi, Kecamatan Rindi, Kabupaten Sumba timur, dengan menggunakan teknik pengumpulan data berupa wawancara, observasi, dan dokumentasi yang dianalisis menggunakan software NVivo 12 dengan teknik analisis Miles dan Huberman.hHasil penelitian ini menunjukkan bahwa kearifan lokal Nyungga daingu ku pahadanya na tana ngiapa ndedinggu yang dijadikan sebagai simbol dalam penyusunan Anggaran Pendapatan dan Belanja Desa (APBDes) mencerminkan komitmen dan keseriusan dari masyarakat dan pemerintah desa dalam membangun wilayah dan mewujudkan kesejahteraan desa.
Pengaruh Audit Fee dan Audit Tenure terhadap Kualitas Audit: Studi pada Perusahaan Infrastruktur yang Terdaftar di Bursa Efek Indonesia Tahun 2021-2023 Devi Natalia Tlonaen; Herly M. Oematan; Junita Cestilia Nenabu
Jurnal Mahasiswa Manajemen dan Akuntansi Vol. 4 No. 2 (2025): Oktober : JUMMA'45: Jurnal Mahasiswa Manajemen dan Akuntansi
Publisher : Fakultas Ekonomi Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/jumma45.v4i2.5010

Abstract

This study aims to examine the effect of audit fee and audit tenure on audit quality in infrastructure companies. This research employs a quantitative method, with audit fee and audit tenure as independent variables, and audit quality as the dependent variable. Secondary data were obtained from the Indonesia Stock Exchange (IDX) for the period 2021–2023. The study used a sample of 36 observations selected through purposive sampling. The data analysis method used is multiple linear regression. The results show that audit fee has no significant effect on audit quality, meaning that the amount of compensation paid for audit services does not determine the level of audit quality produced. Audit tenure also has no significant effect on audit quality, indicating that the length of the relationship between the auditor and the client does not directly influence the quality of the audit. Therefore, both audit fee and audit tenure, whether partially or simultaneously, do not have a significant effect on audit quality.
Pengaruh Penerapan Sistem Akuntansi Keuangan Daerah, Kompetensi Sumber Daya Manusia, dan Pemanfaatan Teknologi Informasi terhadap Kualitas Laporan Keuangan pada Rumah Sakit Umum Daerah Ruteng Flaviana Maria Rosari Edison; Herly M. Oematan; Junita Cestilia Nenabu
Jurnal Mahasiswa Manajemen dan Akuntansi Vol. 4 No. 2 (2025): Oktober : JUMMA'45: Jurnal Mahasiswa Manajemen dan Akuntansi
Publisher : Fakultas Ekonomi Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/jumma45.v4i2.5012

Abstract

This study aims to analyze the effect of the implementation of a regional financial accounting system, human resource competency, and the utilization of information technology on the quality of financial reports at Ruteng Regional General Hospital (RSUD). The background of this research is based on the increasing demands for public accountability in the government sector, including RSUD. This study used a quantitative approach, with a population of 45 employees at Ruteng Regional General Hospital and a sample of 30 employees selected using a purposive sampling technique: employees working in the finance subdivision of Ruteng Regional General Hospital and employees working in the Planning, Evaluation, and Reporting subdivision. The results indicate that the implementation of a regional financial accounting system and the utilization of information technology have a significant impact on the quality of financial reports. Meanwhile, human resource competency does not have a significant impact on the quality of financial reports. In conclusion, the quality of financial reports at Ruteng Regional General Hospital is influenced by the regional financial accounting system and the utilization of information technology, while human resource competency has no significant impact.
ANALISIS BIAYA DIFERENSIAL DALAM PENGAMBILAN KEPUTUSAN PADA CAFE JR TEA DI PENFUI TIMUR KOTA KUPANG Karim, Kokolia Yuniarni; Arthana, I Komang; Oematan, Herly M.
Indo-Fintech Intellectuals: Journal of Economics and Business Vol. 5 No. 3 (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.v5i3.4314

Abstract

Tujuan penelitian ini adalah untuk menganalisis pengelolaan informasi biaya diferensial dalam memproduksi atau membeli bahan baku pada Café JR Tea. Jenis penelitian yang digunakan adalah penelitian kualitatif dengan menggunakan pendekatan penelitian deskriptif. Teknik pengumpulan data yang digunakan yaitu observasi, wawancara, dan dokumentasi. Hasil penelitian menyatakan bahwa perhitungan biaya dengan memilih alternatif membeli bahan baku dari pemasok luar lebih menguntungkan karena menghasilkan laba yang lebih besar perbulannya dibandingkan jika memproduksi sendiri bahan baku. Selain itu juga melihat faktor- faktor lain yaitu ketersediaan waktu dan tenaga yang efektif untuk menghasilkan produk lebih baik memilih alternatif membeli bahan baku dari luar, dibandingkan produksi sendiri bahan baku, karena memproduksi sendiri bahan baku memerlukan waktu yang cukup lama untuk menyiapkan dan juga memproses dan juga tenaga yang lebih besar dibandingkan dengan langsung membeli bahan baku. Dengan demikian, penelitian ini memberikan wawasan yang berharga bagi Cafe JR Tea dalam mengambil keputusan terkait pengelolaan bahan baku, serta kontribusi terhadap literatur manajemen biaya diferensial dalam industri makanan dan minuman
ANALISIS PENERAPAN AKUNTANSI LINGKUNGAN ATAS PENGELOLAAN LIMBAH PADA DINAS KESEHATAN KOTA KUPANG Nuwa, Yohanes Calvin; Dethan, Minarni Anaci; Oematan, Herly M.
JURNAL AKUNTANSI : TRANSPARANSI DAN AKUNTABILITAS Vol 11 No 1 (2023): JURNAL AKUNTANSI: TRANSPARANSI DAN AKUNTABILITAS
Publisher : Universitas Nusa Cendana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35508/jak.v11i1.10074

Abstract

This study is entitled "Analysis of the Application of Environmental Accounting for Waste Management in Kupang City Health Office". This study aims to determine the application of environmental accounting at the City of Kupang Health Office, as an effort to reduce the environmental impact caused by the operational activities of the health center and to know the environmental costs of the City of Kupang Health Office. This research is a descriptive qualitative research. The variables used in this study are environmental activities and environmental cost budgets. The results of this study are environmental activities carried out by health centers such as, waste water management using Waste Water Management Installation (IPAL) or infiltration channels that are channeled in the form of septic tank, medical waste using incinerator and non-medical waste in the storage area in a temporary landfill (TPS) and then transported to a landfill (TPA). While the Kupang City Health Office only acts as the management that controls or supervises, monitors or supervises every waste handling activity carried out by the puskesmas. The budget for waste management costs incurred by the Kupang City Health Office from 2017-2020, namely 1) prevention costs such as, third-party service expenditure for medical waste combustion costs and medical waste management training, 2) internal failure costs such as, transport waste management medical and medical junk transport official travel, and 3) environmental detection costs such as medical travel service supervision supervision of medical waste.
Pengaruh Biaya Produksi dan Volume Penjualan terhadap Laba Bersih di Padu Padan Tenun Anastasya Debora Benyamin; Herly M. Oematan; Rikhard T. C. Bolang
Jurnal Ilmiah Manajemen, Ekonomi dan Akuntansi Vol. 5 No. 3 (2025): Jurnal Ilmiah Manajemen, Ekonomi dan Akuntansi
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jurimea.v5i3.1009

Abstract

This study aims to examine the effects of production costs and sales volume on net profit at Padu Padan Tenun in Kupang City, East Nusa Tenggara. The sample comprises monthly data on production costs, sales volume, and net profit for the period 2020–2023, totaling 48 observations. The data used are secondary data obtained from Padu Padan Tenun. The data analysis techniques employed are the classical assumption test and multiple linear regression analysis. The results of this study indicate that, simultaneously, production costs and sales volume have a significant effect on net profit. Partially, production costs have a negative and significant effect on net profit, while sales volume has a positive and significant effect.
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