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All Journal Jurnal Pendidikan Karakter Jurnal Ilmiah Universitas Batanghari Jambi Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen Jurnal Kreativitas PKM EKUITAS (Jurnal Ekonomi dan Keuangan) Jurnal Mantik Management Studies and Entrepreneurship Journal (MSEJ) Enrichment : Journal of Management Community Development Journal: Jurnal Pengabdian Masyarakat TheJournalish: Social and Government Jurnal Akuntansi : Transparansi dan Akuntabilitas Jurnal Manajemen Pendidikan dan Ilmu Sosial (JMPIS) Public Policy : Jurnal Aplikasi Kebijakan Publik dan Bisnis Inspirasi Ekonomi : Jurnal Ekonomi Manajemen Jurnal Ekonomi Jurnal Atma Inovasia Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen Akuntansi dan Ekonomi Pajak: Perspektif Global Jurnal Akuntansi Kontemporer
Yolinda Yanti Sonbay
Universitas Katolik Widya Mandira
Agriculture, Biological Sciences & Forestry Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Medicine & Pharmacology Nursing Public Health Social Sciences Other

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KRITIK TERHADAP PEMBERLAKUAN TEORI AGENSI DALAM PENGELOLAAN DANA DESA DI SUKU BOTI Yolinda Yanti Sonbay
EKUITAS (Jurnal Ekonomi dan Keuangan) Vol 6 No 2 (2022)
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya(STIESIA) Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (361.704 KB) | DOI: 10.24034/j25485024.y2022.v6.i2.5176

Abstract

Penelitian ini bertujuan untuk memotret pemberlakuan teori agensi di Suku Boti dalam pengelolaan dana desa (dalam hal ini hubungan keagenan antara pemerintah sebagai agen dan masyarakat Suku Boti sebagai principal) serta membandingkannya dengan teori fungsionalisme. Metode penelitian yang digunakan adalah etnografi. Teknik pengumpulan data, dilakukan dengan dua cara yakni observasi dan wawancara etnografis. Alur penelitian menggunakan 9 langkah Spradley. Analisis data dilakukan melalui tiga tahapan yaitu analisis domain, analisis taksonomi, dan analisis komponen. Hasil penelitian menunjukkan bahwa dalam pengelolaan dana desa di Suku Boti, teori agensi tidak berlaku. Adapun yang berlaku adalah teori fungsionalsime dimana nilai Budaya Hailaka sebagai budaya dari masyarakat Suku Boti menjadi acuan dan kerangka utama dalam bertindak dibandingkan dengan aturan pemerintah. Masyarakat Suku Boti telah menjadikan nilai Budaya Halaika sebagai pedoman hidup. Budaya Halaika menjadi nilai terpenting dalam seluruh aspek kehidupan masyarakat termasuk dalam pengelolaan dana desa. Budaya Halaika mengkonstruksi seluruh aspek kehidupan masyarakat Suku Boti.  
Menyoal Konsep Penandingan dalam Perspektif Budaya Beatrix Yunarti Manehat; Yolinda Yanti Sonbay; Viany Cecilia Pah
Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen Vol 6, No 1 (2022)
Publisher : Jur. Akuntansi, Politeknik Negeri Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33795/jraam.v6i1.003

Abstract

This study aims to portray matching concept in an indigenous culture in a death ceremony, namely faken, its meaning, and the basis for its determination in the Uma Duakun Fauleon Tribe, Belu-NTT. The transcendental phenomenology method was employed in this study. The results show that the matching concept in the business world is different to the practice in indigenous peoples. There is no revenue claimed for the costs incurred for the faken at the time of death. Faken symbolizes appreciation and support for the deceased. Acceptance of the awareness of mutual help is reflected in the faken. The tradition rules that the female sibbling is responsible for the faken. The basis for determining faken is the closeness of family relationships.AbstrakPenelitian ini bertujuan untuk memotret konsep penandingan dalam budaya faken di kematian, makna faken, serta dasar penetapannya di Suku Adat Uma Duakun Fauleon, Belu-NTT. Metode fenomenologi transcendental digunakan dalam penelitian ini. Hasil penelitian menunjukkan bahwa konsep matching yang ada di dunia bisnis berbeda dengan praktik di masyarakat adat. Tidak ada tuntutan pendapatan atas biaya yang telah dikeluarkan untuk faken saat kematian. Faken melambangkan penghargaan dan dukungan bagi orang yang meninggal. Penerimaan atas kesadaran saling membantu tercermin dalam faken. Tuah adat mengatur saudara perempuan untuk membiayai faken. Dasar penetapan faken adalah kedekatan hubungan keluarga.
THE APPLICATION OF TIME VALUE OF MONEY ON FAMILY GATHERING COSTS AT WEDDINGS Beatrix Yunarti Manehat; Yolinda Yanti Sonbay; Yohanes Pemandi Lian
Jurnal Ekonomi Vol. 12 No. 02 (2023): Jurnal Ekonomi, Perode April - Juni 2023
Publisher : SEAN Institute

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Abstract

This study aims to photograph people's awareness of the application of the Time Value Of Money concept to the cost of family gatherings during wedding preparations in East Nusa Tenggara Province. The research method used is a qualitative method. Sample selection using convenience sampling method. Data analysis using Husserl phenomenology. The results show that the concept of time value of money applies in family gatherings for wedding preparations. Family gathering is a place to unite the family. The perpetrators realized that the money collected at this time (at family gatherings) had a different value from previous years and realized that the value of money given today was more valuable because it helped the needs of the family of the organizers. Family gathering does involve money as a store of value, but what is seen is not the amount of money given but the value of solidarity and the desire to launch a marriage. Money only symbolizes the high level of love and support between family members, friends and relatives. The families involved are aware of changes in the value of money from time to time. At family gatherings, the importance of the present value of money and Preference Present Consumption to Future Consumption as part of time value of money is also applied.
Reviewing the transparency of the accounting process in the claretian congregation Yolinda Yanti Sonbay; Beatrix Yunarti Manehat; Egidius Taimenas
Enrichment : Journal of Management Vol. 13 No. 2 (2023): June: Management Science And Field
Publisher : Institute of Computer Science (IOCS)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35335/enrichment.v13i2.1315

Abstract

The research data was taken by means of documentation and in-depth interviews. Data analysis used epoch, phenomenological reduction, imagination variation, and synthesis of meaning and essence techniques.The research results show that transparency is implemented in the accounting process in the Claretian Congregation. This transparency is reflected in two main things, namely there is a General Accounting Plan that regulates all procedures, rules and accounting processes of the Congregation. Furthermore, there is a Profit and Loss Report and Balance Sheet which can be accessed by all related parties.Transparency is carried out because the Congregation is committed to maintaining the trust of partners, bringing prosperity to the people according to the Catholic mission and more than that, first and foremost is being responsible to God.There are 3 main values of the Congregation which are embodied in the transparency of financial management, namely Prioritizing group interests, Avoiding individualism and Referring to poverty. All financial management must be transparent because it is centered, from, by and for God. The congregation maintains the mission of the catholic church: become a channel of God's blessings through joyful service to others. Exercising Transparency means honoring God.The contribution of this research is that Catholic values reflected in congregational values are the basis for enforcing transparency in the accounting process, which in the business world is full of secular values.
The effect of product variation strategies premium pricing marketing communication and digital marketing on marketing performance Maria Susana Elaman; Yolinda Yanti Sonbay; Gaudensius Djuang; Simon Sia Niha; Anggraeny Paridy
Enrichment : Journal of Management Vol. 13 No. 2 (2023): June: Management Science And Field
Publisher : Institute of Computer Science (IOCS)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35335/enrichment.v13i2.1461

Abstract

This study aims to determine the effect of product variation strategies, premium pricing, marketing communication, and digital marketing on marketing performance. Conducted this research in Malaka, East Nusa Tenggara. A population of 50 respondents. The analytical method used SPSS 15.00. This result rejects the proposed hypothesis, which is quite good. Consumer perceptions of product variety strategies, premium pricing, marketing communication and digital marketing at BUMDes Kufeu-M'rian-Malaka are good. The results showed that all strategies carried out had a positive and significant effect on marketing performance. Premium pricing has a positive and significant effect on the marketing performance of BUMDes Kufeu-M'rian-Malaka.
THE INFLUENCE OF WORK MORALE, LEADERSHIP AND ORGANIZATIONAL CULTURE ON EMPLOYEE PERFORMANCE OF THE KUPANG CITY LOCAL GOVERNMENT ADMINISTRATION SECTION THROUGH JOB SATISFACTION AS A MEDIATING VARIABLE Dewi Fitriani; Henny A. Manafe; Yolinda Yanti Sonbay
Jurnal Ekonomi Vol. 12 No. 3 (2023): Jurnal Ekonomi, 2023, September
Publisher : SEAN Institute

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Abstract

Performance is necessary because it reflects an employee's capacity to complete assigned duties. According to the performance achievements of the Kupang City Regional Secretariat Governance Section employees over the past three years, employee performance in the Kupang City Regional Secretariat Governance Section has declined and is believed to be influenced by work enthusiasm, leadership, organizational culture, and job satisfaction. This investigation seeks to establish: 1) Respondents' perceptions of morale, leadership, organizational culture, job satisfaction, and employee performance in the Kupang City Local Government Administration Section; 2) The significance of the influence of work spirit, leadership, and organizational culture on job satisfaction; 3) The significance of the influence of job satisfaction on employee performance; and 4) The significance of the influence of job satisfaction on employee performance. Descriptive statistical analysis reveals that the variables of work zeal, leadership, job satisfaction, and performance are quite favorable. The perception of organizational culture variables, however, is positive. Work enthusiasm affects employee performance; leadership has no effect on employee performance; organizational culture has no effect on employee performance; job satisfaction affects employee performance; and work enthusiasm has a significant effect on job satisfaction.
Pengaruh Kompetensi, Kualifikasi, Kepemimpinan, Disiplin Kerja Dan Motivasi Kerja Terhadap Kinerja Pegawai Badan Kepegawaian Daerah Provinsi Nusa Tenggara Timur Anderias Vitalis Laer; Thomas Ola Langoday; Rere Paulina Bibiana; Simon Sia Niha; Yolinda Yanti Sonbay
TheJournalish: Social and Government Vol. 4 No. 2 (2023): social and government
Publisher : CV The Journal Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55314/tsg.v4i2.484

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh kompetensi, kualifikasi, kepemimpinan, disiplin kerja dan motivasi kerja, baik secara parsial maupun simultan terhadap kinerja pegawai. Penelitian ini diadakan di Kantor Badan Kepegawaian Daerah Provinsi Nusa Tenggara Timur. Data diambil dengan menggunakan kuesioner terhadap 85 responden sebagai sampel dan sumber data primer. Dalam penelitian ini terdapat 5 (lima) variabel independen, yaitu variabel kompetensi (X₁), kualifkasi (X₂), kepemimpinan (X₃), disiplin kerja (X₄) dan motivasi kerja (X₅) serta kinerja pegawai (Y) sebagai variabel dependen.Penelitian ini menggunakan metode penelitian kuantitatif dengan analisis deskriptif dan analisis inferensial. Data di analisisdengan metode regresi linier berganda menggunakan Statistical Product and Service Solution (SPSS) 16.0.Hasil uji hipotesis menunjukkan bahwa nilai t variabel kompetensi (3,536) artinya koefisien regresi padavariabel kompetensi (X₁) secara parsial (individu) berpengaruh positif dan signifikan terhadap kinerja pegawai (Y), kualifikasi ((2,008) artinya variabel kualifikasi (X₂) secara parsial (individu) berpengaruh positif dan signifikan terhadap kinerja pegawai (Y), kepemimpinan (2,032) variabel kepemimpinan (X₃) secara parsial (individu) berpengaruh positif dan signifikan terhadap kinerja pegawai (Y), displin kerja (2,441) artinya variabel disiplin kerja (X₄) secara parsial (individu) berpengaruh positif dan signifikanterhadap kinerja pegawai (Y) dan motivasi kerja (9,281) artinya variabel motivasi kerja (X₅) secara parsial (individu) berpengaruh positif dan signifikan terhadap kinerja pegawai (Y). Dimana nilai signifikansi kelima variabel independen sebesar 0,001, 0,048, 0,046, 0,017 dan 0,003 < 0,05. Secara simultan, nilai F hitung kelima variabel independen tersebut adalah (93,071) dengan signifikansi sebesar 0,000 < 0,05 sehingga Ha diterima dan Ho ditolak. Berarti secara parsial dan simultan kelima hipotesis dalam penelitian ini seluruhnya diterima.Hasil analisa regresi Uji R2, didapatkan hasil bahwa kompetensi, kualifikasi, kepemimpinan, displin kerja dan motivasi kerja memberi sumbangan pengaruh terhadap kinerja pegawai dan sisanya dipengaruhi oleh faktor-faktor lain yang tidak diteliti dalam penelitian ini. Hal ini dibuktikan dengan angka R² (R Square) 0,855 atau 85,50 % dan sisanya 14,50 % dipengaruhi oleh faktor – faktor lain yang tidak diteliti dalam penelitian ini.
Influence of organizational culture, work discipline and work motivation on the performance of East Nusa Tenggara province youth and sports officer employees Neny Lorinda Kome; Cosmas Fernandez; Simon Sia Niha; M. E. Perseveranda; Yolinda Yanti Sonbay
Jurnal Mantik Vol. 7 No. 4 (2024): February: Manajemen, Teknologi Informatika dan Komunikasi (Mantik)
Publisher : Institute of Computer Science (IOCS)

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Abstract

This study is based on the indications of employees' low performance at the Office of Youth and Sports, East Nusa Tenggara Province and aims to know the significant effect of Organizational Culture, Work Discipline and Motivation on the Employees' Performance, both and partially, on the employees' performance. The data that were taken among 56 employees as respondents by distributing a questionnaire, were then analyzed using descriptive and inferential statistics – multiple linear regression, applying SPSS version 27. The results of descriptive statistics analysis indicated that organizational culture (90.44 %), work discipline (89.80 %), motivation (90.83 %) and employees' performance (91.47 %) are categorized as very good. The results of inferential statistics (t-test) show that organizational culture (0.001 < 0.05), work discipline (0.002 < 0.05) and motivation (0.002 < 0.05) partially have a positive and significant effect on the employees' performance. The results of F-test show that the three independent variables (105.365, sig. 0.000 < 0.05) simultaneously have a positive and significant effect on the employees' performance. The results of determination coefficient (R2) indicate that the three independent variables contribute 85.9 % on the employees' performance, while the rest of 14.10% are distributed by other variables excluded in this research.
MENABUNG SAMPAH PLASTIK SEBAGAI UPAYA PEMBERDAYAAN EKONOMI DAN LINGKUNGAN DI KOTA KUPANG Ndun, Maria Aprilia Velangkani; Latuheru, Grace Rianti; Manehat, Beatrix Yunarti; Sonbay, Yolinda Yanti; Bibiana, Rere Paulina; Amaral, Maria Agustin Lopez; Sinlae, Alfry Aristo Jansen; Dima, Enike Tje Yustin; Naben, Pricilia Meysi
Community Development Journal : Jurnal Pengabdian Masyarakat Vol. 4 No. 6 (2023): Volume 4 Nomor 6 Tahun 2023
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/cdj.v4i6.21112

Abstract

Pengabdian ini dilakukan untuk menimbulkan kesadaran mahasiswa/i Program Studi Akuntansi Universitas Katolik Widya Mandira Kupang dalam menjaga lingkungan melalui pemilahan sampah serta terlibat dalam aksi menabung sampah untuk memberdayakan ekonomi bagi mahasiswa itu sendiri maupun bagi pemilik bank sampah selaku pelaku bisnis. Penyadaran menabung sampah platik ini dilakukan dengan cara sosialisasi tentang pentingnya menjaga lingkungan dengan bertanggungjawab atas sampah plastik serta aksi nyata menabung sampah plastik pada 64 mahasiswa/i program studi Akuntansi. Mahasiswa diarahkan untuk menabung sampah plastik di Bank Sampah Mutira Timor (BSMT), Kupang-NTT. Hasil pengabdian menunjukkan adanya kesadaran para mahasiswa dalam menabung sampah yang dibuktikan dengan 64 buku tabungan bank sampah dengan rata-rata per tabungan Rp 20.000-Rp 300.000 per mahasiswa, 500 kg sampah plastik yang ditabung di BSMT dalam jangka waktu enam bulan, sehingga tidak terbuang sembarangan di TPA. Selain itu, pemilik bank sampah mendapatkan tambahan konsumen dan penghasilan. Selain itu lingkungan dapat terjaga dengan kegaiatan pengabdian ini.
PENGELOLAAN DANA DESA DALAM MENGATASI STUNTING DI DESA POLLO Sonbay, Yolinda Yanti; Manehat, Beatrix Yunarti; Moi, Maria Odriana Veronica; Lian, Yohanes Pemandi; Nay, Yustina Alfira; Pah, Vianny Cecilia; Dawu , Leopold M.T.
Community Development Journal : Jurnal Pengabdian Masyarakat Vol. 4 No. 6 (2023): Volume 4 Nomor 6 Tahun 2023
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/cdj.v4i6.23333

Abstract

Provinsi Nusa Tenggara Timur merupakan salah satu daerah yang mengalami stunting tertinggi secara nasional yakni di angka prevalensi 37,8% pada tahun 2021. Sementara, prevalensi stunting terbesar di NTT pada 2021 terjadi di Kabupaten Timor Tengah Selatan sebesar 48,3%. Salah satu desa yang memiliki jumlah stunting tertinggi di Timor Tengah Selatan yakni Desa Pollo. Jumlah stunting di desa Pollo pada tahun 2023 sebanyak 103 orang. Upaya penurunan stunting pun telah ditempuh dengan berbagai cara yang berimbas pada anggaran yang dikucurkan oleh pemerintah termasuk dana desa. Untuk mengatasi permasalahan yang dialami oleh mitra di atas maka pengabdian ini akan dilakukan dengan memberikan pengetahuan tentang pengelolaan dana desa untuk mengatasi persoalan penurunan stunting. Kegiatan ini melibatkan Kepala desa Pollo dan Kepala desa Linamnutu serta para perangkat desa, tokoh adat dan masyarakat desa Pollo. Jumlah peserta 70 orang yang berada di kantor desa Pollo. Kegiatan dilakukan menggunakan metode ceramah dan dokumentasi. Dalam menyusun Rencana Kerja Pemerintah (RKP), Pemerintah Desa menyusun dengan informasi dari pemerintah daerah kabupaten/kota berkaitan dengan pagu indikatif Desa dan rencana kegiatan Pemerintah, pemerintah daerah provinsi, dan pemerintah daerah kabupaten/kota. RKP Desa mulai disusun oleh pemerintah Desa. Kepala Desa menyusun RKP Desa dengan mengikutsertakan masyarakat Desa dengan beberapa langkah kegiatan. Terdapat kendala dalam mengalakasikan dana desa untuk penurunan stunting karena kurangnya dana desa akibat alokasi Bantuan Langsung Tunai (BLT) yang dialokasi ke masyarakat.
Co-Authors Adiutrix Maria Irayanti Seran Adri Gabriel Sooai Alfonsus Rodriques Suninono Alfry Aristo Jansen Sinlae Anderias Vitalis Laer Anggraeny Paridy Antonius Y. W Timuneno Antonius Y.W.Timuneno Banunaek, Irma Angriani Banusu, Mario Randi Beatrix Yunarti Manehat Beby Minda Suharti Lubalu Brito, Manuel Chantika Elisabeth Hermanus4 Christina Loe Mau Cosmas Fernandez Dawu , Leopold M.T. Dewi Fitriani Djuang, Gaudensius Effendie, Jessica Medeline Egidius Taimenas Enike Tje Yustin Dima Funan, Vebriana Gasparesz, Vincent Gaudensius Djuang Gelang, Fransiskus Jasnaida Hadu, Charles D. J. Handayani, Suci Lestari Henny Angri Manafe Henny Angri Manafe Hermanus , Chantika Elisabeth Jesus, Monica Perera De Jou Sewa Adrianus Koli, Feby Rosaline Koten, Maria Bunga Lassi, Novita Konnianty Latuheru, Grace Rianti Leopold Melkiano Triangga Dawu Lian, Yohanes Pemandi Lolu, Margareta M. Billik, Marsella Alpiony M. E. Perseveranda Malaikosa, Merlyn Salomi Maria Augustin Lopes Amaral Maria Odriana Veronica Moi Maria Odriana Veronica Mooi Maria Susana Elaman Mariana Oktobeatrix Angesta Nogo Welan Mariano Albertho Dewa Dewa Do Nascimento Meo, Albertina Molle, Sarah Suenita Naben, Pricilia Meysi Ndun, Maria Aprilia Velangkani Neny Lorinda Kome Ngguwa, Serlinda Yulmias Nomleni, Abraham Bary Pah, Vianny Cecilia Perseveranda, M. E. Perseveranda, M.E Radja, Nofi Eltriana Rere Paulina Bibiana Selfiana Goetha Seran, Adiutrix Maria Irayanti Seran, Paskalis Seuk, Maria Dorciana Simon Sia Niha Soro, Crispim Pereira Leo Stanis Man Suninono, Alfonsus Rodriques Tan, Peter Thomas Ola Langoday Thomas Ola Langoday Timuneno, Antonius Yohanes William Viany Cecilia Pah Vincent Gaspersz Wutun , Maria Bernadethe Mawarni Gelu Yohanes Pemandi Lian Yustina Alfira Nay