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All Journal Jurnal Akuntansi : Transparansi dan Akuntabilitas Journal Of Business, Finance, and Economics (JBFE) Formosa Journal of Sustainable Research (FJSR) Jurnal Ekonomi, Bisnis dan Manajemen Jurnal Manajemen, Bisnis dan Kewirausahaan Optimal: Jurnal Ekonomi dan Manajemen
Cicilia A. Tungga
Universitas Nusa Cendana
Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Industrial & Manufacturing Engineering Social Sciences

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Analisis Pemanfaatan Dana Pensiun dalam Pemenuhan Kebutuhan Hidup Pensiunan PNS di Kabupaten Belu Nolviana Arisa Bete; Nikson Tameno; Cicilia A. Tungga
Journal Of Business, Finance, and Economics (JBFE) Vol 5 No 2 (2024): Journal Of Business, Finance, and Economics (JBFE)
Publisher : Universitas Veteran Bangun Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32585/jbfe.v5i2.5744

Abstract

The research aims to analyze how the use of pension funds affects the daily lives of retired civil servants and the excent to which pension funds have been utilized optimally according to their needs. The research method used is qualitative with a case study approach, involving in-depth interviews with retired civil servants and analysis of related pension policy documents. The research results show that the use of pension fundshas a significant impact on the financial literacy, invesment strategies and financial planning influence the effectiveness of using pension funds. This research also illustrates that the majority of retired civil servants in Belu regency are able to utilize pension funds optimally according to their living needs, althoungh challenges such as inflation and the ever-increasing cost of living are still a major concern. This study is expected to provide deeper insight into how pension fund management can be improved to improve the quality of live of retired civil servants in retirement, as well as provide recommendations for better policies in managing pension funds in Belu Regency.
Analisis Pengelolaan Dana Desa dalam Upaya Meningkatkan Pembangunan Desa di Desa Lobodei Kecamatan Sabu Timur Gordon Wiliam Angrilon Rihi; Aldarine Molidya; Cicilia A. Tungga
OPTIMAL Jurnal Ekonomi dan Manajemen Vol. 6 No. 1 (2026): Jurnal Ekonomi dan Manajemen
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/optimal.v6i1.9487

Abstract

This study aims to analyze the management of village funds in an effort to improve village development in Lobodei Village, East Sabu District. The research method used was qualitative descriptive with observational data collection techniques, structured interviews with 11 informants, and documentation studies. Data analysis is assisted by the Nvivo application version 15. The results of the study show that in general, the management of village funds in Lobodei Village has referred to Permendagri Number 20 of 2018, but the implementation has not been optimal. The planning stage is not appropriate because the determination of the APBDesa is often late past the deadline. The implementation stage is also considered not optimal due to the existence of the Remaining Budget Calculation (SiLPA). The administration and reporting stages are considered to need improvement because financial administration reports are often late and not periodic, while the accountability stage is considered good. The main supporting factors are accountability, community participation, and transparency. Meanwhile, the main inhibiting factors include the competence and quality of human resources of village apparatus, as well as the use of technology such as the Siskeudes application which is not optimal due to internet network constraints.
Co-Authors Aldarine Molidya Bhetrix Adriani Widhia Amung de Rozari, Petrus E. Dosince M. Metkono Eleteria Febiana Hadi Fransina W. Ballo Gordon Wiliam Angrilon Rihi Klementiana Fao Gholo Kostarius Baldor Maria Herlina Novali Ngangu Maria Indriyani Hewe Tiwu Maria Liliosa Coo Wea Marianus E. Manggau Minarni Anaci Dethan Nathalia Sheila Tantry Nolviana Arisa Bete Tameno, Nikson Vinsensius Naikteas