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All Journal Jurnal Mirai Management Community Development Journal: Jurnal Pengabdian Masyarakat Jurnal Akuntansi : Transparansi dan Akuntabilitas Jurnal Ekonomi AKM: Aksi Kepada Masyarakat EKONOMIKA45 International Journal of Humanities Education and Social Sciences Jurnal Mahasiswa Manajemen dan Akuntansi Eduvest - Journal of Universal Studies GLORY Jurnal Ekonomi dan Ilmu Sosial Indo-Fintech Intellectuals: Journal of Economics and Business Akuntansi: Jurnal Riset Ilmu Akuntansi Menawan : Jurnal Riset dan Publikasi Ilmu Ekonomi Jurnal Ilmiah Ekonomi, Akuntansi dan Pajak Kajian Ekonomi dan Akuntansi Terapan Jurnal Inovasi Ekonomi Syariah dan Akuntansi JUTRIANCE Akuntansi dan Ekonomi Pajak: Perspektif Global
G. Tefa, Siprianus
Nusa Cendana University, Indonesia
Religion Aerospace Engineering Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Health Professions Languange, Linguistic, Communication & Media Neuroscience Public Health Social Sciences Other

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Tourism Development Strategy Based On Local Wisdom In Improving The Welfare Of Local Communities Herly M. Oematan; Maria Elerina Douk Tunti; Siprianus G. Tefa
Eduvest - Journal of Universal Studies Vol. 2 No. 1 (2022): Journal Eduvest - Journal of Universal Studies
Publisher : Green Publisher Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (2211.015 KB) | DOI: 10.59188/eduvest.v2i1.295

Abstract

This study aims to formulate a tourism development strategy based on local wisdom in improving the welfare of local communities in the Districts of North Mollo, Central Mollo, South Mollo, and Fatumnasi, South Central Timor Regency, NTT Province. This research is a quantitative descriptive study using questionnaires, observation and documentation as data collection methods. The analytical tool is a SWOT analysis in order to find out internal and external factors that will be strengths and weaknesses as well as opportunities and threats in the development of tourism based on local wisdom. Research respondents consisted of visitors to tourism sites, village officials and local residents in the tourist areas of North Mollo, Central Mollo, South Mollo, and Fatumnasi. The results show that the sub-districts of North Mollo, Central Mollo, South Mollo, and Fatumnasi have internal and external tourism potential, namely local wisdom in the form of beautiful nature and fresh air as well as serving local agricultural products and local home industry products which are processed professionally through MSMEs. -MSMEs that have local characteristics that cannot be obtained by visitors in other areas. This is a differentiating factor with other tourist sites in NTT.
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.
Transformation Of Local Wisdom Values In Management Of Village Funds (Study In Villages In Kupang Tengah District) Yohanes Demu; Siprianus G. Tefa
International Journal Of Humanities Education and Social Sciences (IJHESS) Vol 2 No 6 (2023): IJHESS JUNE 2023
Publisher : CV. AFDIFAL MAJU BERKAH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55227/ijhess.v2i6.561

Abstract

Normative management of village funds in Permendagri Number 20 of 2018 hints at community participation at every stage so that the community becomes the planner as well as implementer and financial supervisor in the village. The Development Village Index (IDM) value is an indicator of successful development and increased welfare of village communities. The purpose of this study was to see the local wisdom implemented in Baumata Timur Village and Mata Air Village in managing Village Funds. This research is a qualitative descriptive research with a case study approach. Sources of data in this study are primary data obtained through observation and interviews as well as secondary data obtained through documentation. The data analysis technique used is data reduction, data presentation and conclusion. The results of this study indicate that the value of local wisdom in East Baumata Village in managing village funds can be seen when planning the use of village funds through the "ume naek/ume koo" forum which is held in each hamlet. Meanwhile, the value of local wisdom in Mata Air Village in the management of village funds can be seen when planning the use of village funds through children and youth meetings, disability meetings, luggage meetings and quality village meetings.
Penyusunan Laporan Keuangan Secara Sederhana dan Literasi Perpajakan UMKM Kabupaten Timor Tengah Selatan Yohanes Demu; Linda Lomi Ga; Filipus Argentano Guntur Suryaputra; Siprianus G. Tefa; Dedy Prasetyo Kadji
AKM Vol 4 No 2 (2024): AKM : Aksi Kepada Masyarakat Jurnal Pengabdian Kepada Masyarakat - Januari 2024
Publisher : Sekolah Tinggi Ekonomi dan Bisnis Syariah (STEBIS) Indo Global Mandiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36908/akm.v4i2.918

Abstract

Banyak UMKM yang tidak bertahan lama di era sekarang setelah pandemi dikarenakan pengelolaan keuangan yang tidak tepat. Tim Pengabdian menyampaikan pengumpulan data secara teratur tentang peredaran bruto atau penjualan bruto dari usahanya dan penerimaan penghasilan lainnya dari luar usaha dengan tujuan mempermudah perhitungan Penghasilan Kena Pajak serta mempermudah perhitungan PPN dan PPnBM untuk pencatataannya. Selain Koperasi, Usaha Mikro, Kecil, dan Menengah (UMKM) dari Indonesia adalah salah satu fondasi ekonominya. Metode pengabdian berupa metode ceramah dan diskusi. Pemateri menyampaikan pembahasan dan tata cara pencatatan dalam akuntansi. Sesi diskusi telah dilakukan dan mendapat tanggapan yang sangat baik oleh peserta mitra. Pengabdian ini bertujuan untuk membantu memberikan solusi atas permasalahan mitra yang berkaitan dengan terbatasnya pengetahuan terkait dalam pengelolaan keuangan dan akuntansi sehingga belum optimalnya pengelolaan keuangan dan literasi perpajakan dan proses akuntansi yang kurang transparan dan akuntabel.
Pengaruh Kinerja Keuangan Terhadap Return Saham Pada Perusahaan Manufaktur Sektor Aneka Industri Yang Terdaftar di Bursa Efek Indonesia Periode Tahun 2018-2022 Elis Juliyanti Mausali; Pius Bumi Kellen; Siprianus G. Tefa
MENAWAN : Jurnal Riset dan Publikasi Ilmu Ekonomi Vol. 2 No. 5 (2024): September : MENAWAN: Jurnal Riset dan Publikasi Ilmu Ekonomi
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/menawan.v2i5.809

Abstract

Stock returns are the results obtained from stock investments. Financial performance is said to have a big influence on stock returns, therefore it is necessary to pay attention to information and carry out an analysis of the condition of the company's financial statements using financial ratios. The aim of this research is to determine the influence of Liquidity, Leverage, Activity and Profitability on stock returns both partially and simultaneously. The company population in this study was 15 companies and 65 samples, using secondary data and purposive sampling techniques with the results of annual financial reports of manufacturing companies in various industrial sectors listed on the BEI for the 2018-2022 period. Data analysis in this research uses descriptive analysis, classical assumption tests consisting of data normality tests, multicollinearity tests, autocorrelation tests and heteroscedasticity tests, multiple regression tests and hypothesis tests consisting of t tests, F tests and coefficient of determination tests. Based on the results of this research, it shows that liquidity and leverage have a significant effect on stock returns. Activity and profitability have no effect on stock returns. And Liquidity, Leverage, Activity and Profitability simultaneously have a significant effect on stock returns.
Analisis Penerapan Sistem Keuangan Desa (Siskeudes) dalam Pengelolaan Keuangan Desa di Kecamatan Kota Soe Kabupaten Timor Tengah Selatan Regina Rambu Lika Rawambaku; Anthon Simon Y. Kerihi; Siprianus G. Tefa
Jurnal Inovasi Ekonomi Syariah dan Akuntansi Vol. 1 No. 5 (2024): September: Jurnal Inovasi Ekonomi Syariah dan Akuntansi (JIESA)
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/jiesa.v1i5.524

Abstract

This research aims to analyze the implementation of the Village Financial System (Siskeudes) in the management of village finances in Kota SoE Subdistrict, South Central Timor Regency. The implementation of Siskeudes is expected to enhance transoarency, accountability, and effeciency in village financial management. The research method used is descriptive qualitative with data collection techniques through interviews, observations, and documentation. The result of the study indicate that the implementation of Siskeudes in Kota SoE Subdistrict has been running well, although there are still some obstacles such as the lack of understanding among village officials about the system and limited supporting infastructure. Nevertheles, Siskeudes has had a positive impact on village financial management, such as improving the quality of financial reporting and supervision. This study recommends increasing training and socialization for village officials and improving infrastructurue to support the optimal implementation of Siskeudes in the future.
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.
Analisis Faktor-Faktor yang Mempengaruhi Kepatuhan Wajib Pajak Pelaku Usaha Mikro Kecil dan Menengah di Kota Kupang Eugenius Krisensio Lobang Tang; Yohanes Demu; Siprianus G. Tefa
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.v1i4.529

Abstract

This study aims to analyze the factors that affect the level of compliance of Micro, Small and Medium Enterprises (MSMEs) taxpayers in Kupang City. The type of research used is case study research with a quantitative approach. Data was collected through a questionnaire distributed to 189 respondents who were selected using the purposive sampling technique. Data analysis was carried out using binary logistic regression with the help of SPSS version 25 software. The results of this study show that taxpayer awareness, supervision and enforcement of tax laws, benefits felt by taxpayers, as well as tax support and incentives significantly affect taxpayer compliance; Meanwhile, understanding of tax regulations and ease of tax administration does not affect taxpayer compliance. However, overall, the six independent variables have a simultaneous effect on taxpayer compliance as a dependent variable. This finding is expected to be the basis for local governments and related institutions in formulating policies that support increasing the compliance of MSME taxpayers in Kupang City.
Analisis Sosialisasi Perpajakan dan Pengetahuan Perpajakan Dalam Upaya Meningkatkan Kepatuhan Wajib Pajak Orang Pribadi di Kantor Pelayanan Pajak (KPP) Pratama Kupang Fatima Putriani Magalhaes; Yohanes Demu; Siprianus G. Tefa
Jurnal Ilmiah Ekonomi, Akuntansi, dan Pajak Vol. 1 No. 4 (2024): Desember : Jurnal Ilmiah Ekonomi, Akuntansi, dan Pajak (JIEAP)
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/jieap.v1i4.613

Abstract

This research aims to analyze the tax outreach efforts that have been carried out and taxpayers' tax knowledge in an effort to increase individual taxpayer compliance at the Pratama Kupang Tax Service Office (KPP). This research focuses on the effectiveness of tax socialization that has been carried out, the level of tax knowledge of taxpayers and the level of compliance of individual taxpayers. The research method used is descriptive qualitative where data is collected through in-depth interviews, observation and documentation. The research results show that tax socialization and tax knowledge are interconnected and together influence the level of compliance of individual taxpayers at KPP Pratama Kupang both in terms of accuracy of reporting and tax payments.
The Effect Of Ratcheting Effect On Regional Original Revenue And Regional Expenditure Of Malacca Regency In 2019-2023 Tkela, Melianus. E; Tefa, Siprianus G.; Bahantwelu, Maria Immaculata
Jurnal Ekonomi Vol. 13 No. 04 (2024): Edition October -December 2024
Publisher : SEAN Institute

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

Abstract

This study aims to determine the effect of Regional Original Income with Regional Expenditures and the effect of ratcheting on the relationship between PAD and Regional Expenditures in Kab. Malaka. This type of research is a quantitative research and the research approach used is a qualitative approach. The population and sample in this study were Malaka Regency. The types and sources of data used were primary data types and secondary data types. The research variables used in this study were exogenous (Regional Original Income) and endogenous (Racheting Effect) variables. The data collection technique used in this research is the literature study method and the documentation method. The data analysis technique used partial least square (PLS). The data analysis techniques used in testing the hypothesis of this research are as follows: 1) Designing a structural model (Inner Model), 2) Measurement model (Outer Model), 3) estimating, 4) Evaluating the structural model of the construct, 5) Testing hypotheses. The results of this study indicate that Regional Original Income (PAD) has a negative effect on regional spending and the Ratcheting Effect has a positive and significant effect on the relationship between Regional Original Income and Regional Expenditures.
Co-Authors Angelita Maryumi Lun Angi, Yohana Febiani Anthon Simon Y. Kerihi Arthana, I Komang Bahantwelu, Maria Immaculata de Rozari, Petrus E. Dedy Prasetyo Kadji Dethan, Minarni A Dethan, Minarni Anaci Duli, Febronia Boi Dylan Baptista Varani Tatu Elis Juliyanti Mausali Eugenius Krisensio Lobang Tang Fanggidae, Apriana H.J. Fatima Putriani Magalhaes Filipus Argentano Guntur Suryaputra Gresia Irene Yomar Lakabela Hasmadana G.F. Kedah Kiak, Novi Th Kiha, Christyelda Kurnia Lado, Erni Anjela Koro Laka, Estefania Bere Linda Lomi Ga Linda Lomi Ga Markus A.K.B. Hallan Molidya, Aldarine Muga, Maria P L Nabo, Angelina Novita Oematan, Herly M Pius Bumi Kellen Regina Rambu Lika Rawambaku Rikhard T. Ch. Bolang Risyeilla Prizizilia Rosalinsia Koanak Salsabila, Magfirah Seran, Maria Marleni Mawar Tameno, Nikson Tantri, Theresa Diana Sonia Tkela, Melianus. E Tunti, Maria Elerina Douk Yohanes Demu Yohanes Demu Yohanes Demu