Frederic Winston Nalle
Development Economics Study Program, Faculty Of Economics And Business, University Of Timor, Indonesia

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Strategi Peningkatan Kepatuhan Wajib Pajak Kendaraan Bermotor Di Kabupaten Timor Tengah Utara Margareta Diana Pangastuti; Frederic Winston Nalle
Jurnal Akuntansi dan Pajak Vol 23, No 2 (2023): JAP : Vol. 23, No. 2, Agustus 2022 - Januari 2023
Publisher : ITB AAS INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jap.v23i2.5886

Abstract

North Central Timor Regency is one of the regencies in East Nusa Tenggara Province which is located directly adjacent to the Democratic State of Timor Leste. One of the most crucial development problems in this region is the problem of poverty. The most reliable sector for local revenue is the tax sector, including motor vehicle tax. However, the facts on the ground show that the number of people who do not pay motor vehicle taxes is still very high. This study aims to determine the partial and simultaneous effect of taxpayer awareness variables, service quality, taxpayer knowledge, taxpayer income and sanctions on taxpayer compliance and how to determine the right strategy in order to improve motor vehicle taxpayer compliance in Central Timor district. North. The analytical tools used are multiple linear regression and Process Hierarchical Analysis (AHP). The results showed that all variables had a significant effect on taxpayer compliance. Furthermore, the results of the Hierarchy Process Analysis study found that the most important element in determining policy priorities in an effort to increase motor vehicle taxpayer compliance is the application of E-Government. .
Financial Performance Analysis of Savings and Loan Cooperatives (KSP) Swasti Sari Malaka Branch Pangastuti, Margareta Diana; Nalle, Frederic Winston
International Journal of Economics (IJEC) Vol. 3 No. 2 (2024): July-December
Publisher : PT Inovasi Pratama Internasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55299/ijec.v3i2.1199

Abstract

This study aims to analyze the financial performance of Koperasi Swasti Sari Branch Malaka using financial ratios—liquidity, solvency, profitability, and activity ratios—from 2020 to 2023. The significance of this research lies in its contribution to understanding the financial resilience of cooperatives in Indonesia, particularly in rural and border areas. Using a descriptive quantitative approach, the analysis is based on secondary data obtained from financial reports, processed using Microsoft Excel tools. he results show that the average liquidity ratios indicate good short-term financial stability, with a Current Ratio of 151.68% and a Quick Ratio of 151.64%. The solvency ratio, Debt to Asset Ratio (DAR), averages 67.80%, reflecting controlled reliance on debt, though caution is advised for future financing. The profitability performance is excellent, as evidenced by the Net Profit Margin (NPM) of 67.94% and the Return on Assets (ROA) of 15.84%, indicating strong profitability management. However, the activity ratios highlight inefficiencies, with Cash Turnover averaging 2.13 times and Receivables Turnover at 0.09 times, underscoring the need for improved cash and receivable management. It is recommended that Koperasi Swasti Sari improve its cash and receivables management strategies to enhance operational efficiency, optimize liquidity, and maintain financial sustainability while prudently managing debt to ensure long-term growth.
Gender Dynamics in the Agricultural Sector in the NTT-Timor Leste Border Region Nalle, Frederic Winston; Seran, Sirilius; Klau, Anggelina Delviana
Jurnal Economia Vol. 21 No. 1 (2025): February 2025
Publisher : Faculty of Economics and Business, Universitas Negeri Yogyakarta in collaboration with the Institute for

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21831/economia.v21i1.71378

Abstract

AbstractWomen play a crucial role in the agricultural sector in the NTT-Timor Leste border region but continue to face economic disparities. This study examines the impact of job type, education, resource access, socio-cultural norms, and health on the income of women farmers. Using simple random sampling and Slovin's formula, 100 respondents were selected from a population of 66,545 women farmers across four border districts. Multiple linear regression analysis indicates these factors significantly influence women farmers' income. The findings highlight the need to improve access to agricultural resources, education, and healthcare services to support women's economic empowerment and reduce economic disparities in border areas.
Economic growth dynamics in Kupang City: The role of poverty, human development index, and inflation Dima, Enike Tje Yustin; Nalle, Frederic Winston
International Journal of Financial, Accounting, and Management Vol. 7 No. 1 (2025): June
Publisher : Goodwood Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/ijfam.v7i1.2712

Abstract

Purpose: This study analyzes the impact of poverty, the Human Development Index (HDI), and inflation on economic growth in Kupang City from 2014 to 2023. Method: This study applies a quantitative method using multiple linear regression. Secondary data were obtained from the Central Bureau of Statistics (BPS) of Kupang City. Data analysis was performed using SPSS version 29.00 to examine the relationships between the variables. Results: Simultaneous poverty, HDI, and inflation have a significant effect on economic growth. However, poverty has a partially negative but insignificant effect, indicating that structural issues, such as access to resources, income inequality, and informal sector dynamics, also shape regional economic performance. HDI has a negative and significant impact, suggesting that improvements in education and health are not yet fully aligned with labor market absorption. Inflation has a positive but statistically insignificant effect, implying that short-term price movements do not directly determine growth in Kupang. Conclusions: Inclusive and integrated economic strategies are essential for achieving sustainable growth in Kupang City. Limitations: This study is limited by its use of secondary data and a purely quantitative approach, which may not capture institutional or behavioral nuances. Future studies should consider mixed methods to obtain more comprehensive insights.   Contribution: This study provides empirical evidence to support regional development policies focused on poverty alleviation, better alignment of human capital with economic needs, and inflation management.
Faktor Makro Ekonomi dan Pertumbuhan Ekonomi Daerah: Studi Empiris di Kota Kupang Nalle, Frederic; Enike Tje Yustin Dima
Ekopem: Jurnal Ekonomi Pembangunan Vol. 7 No. 1 (2025): Ekopem: Jurnal Ekonomi Pembangunan
Publisher : Program Studi Ekonomi Pembangunan Fakultas Ekonomi dan Bisnis Universitas Timor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32938/jep.v7i1.9152

Abstract

Tujuan penelitian ini adalah menganalisis pengaruh tingkat kemiskinan, Indeks Pembangunan Manusia (IPM), dan inflasi terhadap pertumbuhan ekonomi di Kota Kupang selama periode 2014–2023. Penelitian ini menggunakan metode regresi linier berganda dengan data sekunder yang diperoleh dari Badan Pusat Statistik (BPS) Kota Kupang. Hasil penelitian menunjukkan bahwa secara simultan, tingkat kemiskinan, IPM, dan inflasi memiliki pengaruh yang signifikan terhadap pertumbuhan ekonomi. Namun, secara parsial, tingkat kemiskinan memiliki pengaruh negatif terhadap pertumbuhan ekonomi tetapi tidak signifikan, menunjukkan bahwa faktor struktural lain turut berperan dalam dinamika ekonomi daerah. IPM memiliki pengaruh negatif dan signifikan terhadap pertumbuhan ekonomi, yang mengindikasikan bahwa peningkatan kualitas sumber daya manusia belum sepenuhnya terkonversi menjadi pertumbuhan ekonomi yang lebih tinggi akibat keterbatasan sektor industri dan kesempatan kerja. Inflasi memiliki pengaruh positif tetapi tidak signifikan terhadap pertumbuhan ekonomi, yang mencerminkan bahwa stabilitas harga dan daya beli masyarakat tidak secara langsung menentukan laju pertumbuhan ekonomi Kota Kupang. Implikasi kebijakan dari penelitian ini menekankan perlunya kebijakan pengentasan kemiskinan berbasis pemberdayaan ekonomi, peningkatan kualitas sumber daya manusia yang terintegrasi dengan kebutuhan industri lokal, serta stabilisasi inflasi melalui efisiensi distribusi dan penguatan produksi lokal. Dengan strategi yang lebih terarah, pertumbuhan ekonomi Kota Kupang diharapkan dapat lebih inklusif dan berkelanjutan.
DETERMINAN KINERJA PELAKU USAHA KECIL MENENGAH (UMKM) PASAR PERBATASAN KABUPATEN TIMOR TENGAH UTARA-TIMOR LESTE Pangastuti, Margareta Diana; Frederic Winston
Ekonomi dan Bisnis Vol 11 No 2 (2024): EKONOMI DAN BISNIS
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Pembangunan Nasional Veteran Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35590/jeb.v11i2.7334

Abstract

Penelitian ini mengkaji pengaruh literasi keuangan, inovasi teknologi, dukungan pemerintah, dan norma subjektif terhadap kinerja UMKM di kawasan pasar perbatasan Kabupaten Timor Tengah Utara–Timor Leste dalam konteks pemulihan ekonomi pasca pandemi COVID-19. Pendekatan kuantitatif digunakan melalui analisis regresi linear berganda, diperkaya dengan pendekatan kualitatif untuk menangkap konteks lapangan. Data dikumpulkan dari 80 pelaku UMKM di tiga pasar lintas batas: Wini, Haumeni Ana, dan Napan. Hasil menunjukkan bahwa inovasi teknologi, dukungan pemerintah, dan norma subjektif berpengaruh positif dan signifikan terhadap kinerja UMKM, sementara literasi keuangan berpengaruh negatif dan tidak signifikan. Model regresi menjelaskan 81,68% variasi kinerja UMKM. Keterbatasan penelitian terletak pada ruang lingkup geografis yang sempit, sehingga hasil perlu digeneralisasi dengan hati-hati. Meski demikian, studi ini memberikan kontribusi penting bagi strategi pemberdayaan UMKM perbatasan, khususnya dalam hal penguatan literasi keuangan, digitalisasi usaha, peran pemerintah daerah, serta pemanfaatan norma sosial sebagai modal budaya. Kebaruan penelitian terletak pada integrasi dimensi sosial, teknologi, dan kelembagaan dalam kerangka empiris yang relevan dengan karakteristik wilayah tertinggal dan strategis.
Dynamics of the underground economy in border areas: A case study of Indonesia-Timor Leste Nalle, Frederic Winston; Suman, Agus; Kaluge, David; Ekawati, Marlina
Jurnal Perspektif Pembiayaan dan Pembangunan Daerah Vol. 13 No. 4 (2025): Jurnal Perspektif Pembiayaan dan Pembangunan Daerah
Publisher : Program Magister Ilmu Ekonomi Pascasarjana Universitas Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22437/ppd.v13i4.41879

Abstract

The underground economy in border regions represents a complex phenomenon shaped by regulatory gaps, limited access to formal economic systems, and high transaction costs in legal trade. This study analyzes the dynamics of informal cross-border trade along the Indonesia–Timor-Leste border, focusing on North Central Timor (TTU) Regency and the Oecusse Enclave. Employing a qualitative descriptive approach, the research draws on field observations, semi-structured interviews, and thematic analysis to demonstrate that underground economic activities function not only as a survival strategy but also as an informally institutionalized, socially organized economic ecosystem. The findings reveal that price disparities, weak supervision, and limited institutional capacity collectively drive communities’ dependence on illicit trade. A comparative analysis of similar cases from international border regions highlights the need for policy responses tailored to local contexts. The study recommends strengthening bilateral cooperation, adopting surveillance technologies suited to regional capacities, and implementing community-based economic empowerment programs to facilitate the transition toward an inclusive and sustainable formal economy.
Analysis of Leading Sectors in Increasing Economic Growth in the Province of East Nusa Tenggara in 2014-2018 Emilia Khristina Kiha; Frederic Winston Nalle; Gustaf Inyong Kobi
Economit Journal: Scientific Journal of Accountancy, Management and Finance Vol 1 No 1 (2021): Economit Journal: Scientific Journal of Accountancy, Management and Finance: (Feb
Publisher : Britain International for Academic Research (BIAR-Publisher)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33258/economit.v1i1.371

Abstract

The aims of the study is to find out the leading sectors in increasing economic growth in the province of east nusa tenggara. This study uses secondary data in the form of PDRB data for the 2014-2018 period obtained through literature books, readings related to the problem under study. Sources of data were obtained from government agencies such as the East Nusa Tenggara Province Central Statistics Agency (BPS), as well as related agencies. The result in this study. 1. Based on the results of the Klassen Typology analysis, the sector which is included in the advanced sector and growing rapidly or the leading sector is the sector Mandatory Government Administration, Defense and Social Security. Meanwhile, sectors that are included in the advanced but depressed sector are the Agriculture, Forestry and Fisheries sector, the Construction sector, the Transportation and Warehousing sector, the Information and Communication sector, the Education Services sector, the Health Services sector and Social Activities and the Other Services sector. Sectors classified as potential or still developing sectors are mining and quarrying sector, processing industry sector, electricity and gas supply sector, wholesale and retail trade: car and motorcycle repair and accommodation and food and drink provision sector. Meanwhile, sectors that are relatively lagging behind are the water supply sector, waste management, waste and recycling, the financial services and insurance sector, the real estate sector and the corporate services sector.
Village Financial Accountability in Indonesia’s Border Region: Evidence from North Central Timor Margareta Diana Pangastuti; Marce Sherly Kase; Frederic Winston Nalle; Yuliati Sengkoen
Journal of Economics, Business, & Accountancy Ventura Vol. 29 No. 2 (2026): Vol 29 No 2 (August 2026)
Publisher : Research Center and Community Services (PPPM)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v29i2.5614

Abstract

This study examines the associations between budget transparency, village officials’ capacity, Siskeudes utilization, BPD oversight effectiveness, and perceived village financial accountability in the border region of North Central Timor Regency, Indonesia. Data were collected from 90 respondents across 31 villages in seven subdistricts and analyzed using multiple linear regression with village-level cluster-robust standard errors. The regression model was jointly significant, with an adjusted R² of 0.711. Budget transparency and village officials’ capacity were not significantly associated with perceived village financial accountability. In contrast, Siskeudes' utilization and BPD oversight effectiveness were positively and significantly associated with perceived village financial accountability. BPD oversight effectiveness exhibited the largest standardized coefficient among the predictors. These findings indicate that digital financial administration and institutional oversight were more consistently associated with perceived village financial accountability than the other governance attributes within the sampled villages. This study extends empirical evidence on village financial governance to the Indonesia–Timor-Leste border region