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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 International Journal of Economics Development Research (IJEDR) Ilomata International Journal of Tax and Accounting Management Studies and Entrepreneurship Journal (MSEJ) Jurnal Ilmiah Manajemen Kesatuan 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) Inspirasi Ekonomi : Jurnal Ekonomi Manajemen Jurnal Ekonomi Taroa : Jurnal Pengabdian Masyarakat Jurnal Atma Inovasia Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Benefit : Journal of Bussiness, Economics, and Finance Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen Akuntansi dan Ekonomi Pajak: Perspektif Global Jurnal Akuntansi Kontemporer Public Policy : Jurnal Aplikasi Kebijakan Publik dan Bisnis
Yolinda Yanti Sonbay
Universitas Katolik Widya Mandira
Religion 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 Medicine & Pharmacology Nursing Public Health Social Sciences Other

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Pengaruh Kepatuhan Pada Regulasi, Pemanfaatan Teknologi Informasi, dan Komitmen Pimpinan Terhadap Pengelolaan Aset Tetap oleh Badan Pendapatan dan Aset Daerah Provinsi Nusa Tenggara Timur Soro, Crispim Pereira Leo; Sonbay, Yolinda Yanti; Bibiana, Rere Paulina; Perseveranda, M. E.; Adrianus, Jou Sewa
Jurnal Ilmiah Universitas Batanghari Jambi Vol 24, No 2 (2024): Juli
Publisher : Universitas Batanghari Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33087/jiubj.v24i2.5408

Abstract

The aim of this research is to determine the significant influence of compliance with regulations, simultaneous use of information technology, and leadership commitment to fixed asset management in the East Nusa Tenggara (NTT) Provincial Government. A quantitative approach was used in this research. Based on inferential analysis, fixed asset management is significantly influenced by leadership commitment, use of information technology, and compliance with regulations, at least in part. Meanwhile, simultaneously it shows that leadership commitment, use of information technology, and compliance with regulations have a positive and significant influence of 73.1% on fixed asset management. East Nusa Tenggara Province Regional Revenue and Assets Agency.
PENYADARAN TENTANG POTENSI EKONOMI DAN ADVOKASI TENTANG REGULASI PASAR PERBATASAN Seran, Paskalis; Taimenas, Egidius; Sonbay, Yolinda Yanti; Manehat, Beatrix Yunarti
Community Development Journal : Jurnal Pengabdian Masyarakat Vol. 5 No. 2 (2024): Volume 5 No. 2 Tahun 2024
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/cdj.v5i2.26690

Abstract

Perdagangan antar negara atau yang sering disebut perdagangan internasional merupakan aktivitas jual-beli yang dilakukan oleh masyarakat suatu negara dengan masyarakat negara lain atas dasar kesepakatan bersama. Transaksi antar negera mendatangkan keuntungan ekonomi bagi suatu Negara. Selain keuntungan materiil, pasar internasional memungkinkan produsen memperoleh banyak pelanggan dalam skala global dan pihak konsumen juga diuntungkan karena banyaknya pilihan produk yang sesuai dengan kebutuhan serta keinginan konsumen. Namun kini ketika situasi keamanan telah semakin kondusif dan proses globalisasi yang ditandai dengan berbagai kerjasama ekonomi regional maupun sub-regional sudah semakin berkembang, maka pilihan pada pendekatan kesejahteraan menjadi alternatif untuk mengatasi keterbelakangan kabupaten/kota yang berada di perbatasan. Peluang yang paling mungkin dilakukan adalah dengan mengelola perdagangan lintas batas antar negara mengingat potensi ekonomi yang dimiliki cukup besar. Namun, dengan adanya perdagangan internasional secara illegal membawa dampak terhadap kerugian negara. Persoalan hukum yang tercatat pada data Direktorat Jenderal Bea dan Cukai (DJBC) Kementerian Keuangan di tahun 2023 menunjukkan bahwa DJBC telah menyita sebanyak 435 liter bahan bakar minyak (BBM) yang hendak diselundupkan dari wilayah Nusa Tenggara Timur (NTT) ke Timor Leste.
PEMBERIAN PEMAHAMAN TENTANG SEGMENTING, TERGETING, DAN POSITIONING DALAM UMKM BISNIS TENUN IKAT DI DESA BOLOK,KECAMATAN KUPANG BARAT KABUPATEN KUPANG Funan, Vebriana; Koten, Maria Bunga; Ngguwa, Serlinda Yulmias; Seuk, Maria Dorciana; Nomleni, Abraham Bary; Sonbay, Yolinda Yanti; Manehat, Beatrix Yunarti
Community Development Journal : Jurnal Pengabdian Masyarakat Vol. 5 No. 2 (2024): Volume 5 No. 2 Tahun 2024
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/cdj.v5i2.27262

Abstract

Tujuan dari kegiatan pengabdian ini adalah untuk memberikan pengetahuan tambahan tentang pentingnya dukungan STP bagi pelaku UMKM tenun ikat di Desa Bolok. Pemahaman (STP) memiliki peran krusial dalam meningkatkan daya saing bisnis UMKM di Desa Bolok. Isu utama yang di hadapi adalah kurangnya pemahaman dan penerapan konsep STP oleh pelaku UMKM bisnis lokal. Penelitian ini bertujuan untuk memberikan pemahaman yang lebih baik tentang konsep STP kepada pelaku UMKM di Desa Bolok melalui pendekatan perdampingan. Metode pengabdian yang digunakan melibatkan penyuluhan langsung dan sesi diskusi interaktif. Hasil pendampingan menunjukkan peningkatan pemahaman yang signifikan tentang konsep STP di antara pelaku UMKM, serta peningkatan kemampuan mereka dalam menerapkan strategi segmentasi yang lebih tepat, targeting yang lebih efektif, dan positioning yang lebih kuat.
Analysis of the Effect of Company Size, Liquidity, and Capital Structure on Company Value with Profitability as a Mediating Variable in Banks Listed on the Indonesia Stock Exchange in 2021-2023 Manafe, Maria Melania; Man, Stanis; Sonbay, Yolinda Yanti; Manafe, Henny A.; Seran, Paskalis
International Journal of Economics Development Research (IJEDR) Vol. 7 No. 1 (2026): International Journal of Economics Development Research (IJEDR)
Publisher : Yayasan Riset dan Pengembangan Intelektual

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/ijedr.v7i1.10416

Abstract

Company value in the banking context plays a crucial role because it reflects the success and financial health of the company. This indicates the level of trust of shareholders, clients, and financial services authorities in the bank's performance and integrity. With high corporate value, banks can attract investors, maintain liquidity, and better face market challenges. This study aims to analyze the description of company size, liquidity, capital structure, profitability, and corporate value in banks listed on the Indonesia Stock Exchange. In addition, this study examines the effect of company size, liquidity, and capital structure on corporate value and profitability. This study also analyzes the effect of profitability as a mediating variable in the relationship between company size, liquidity, and capital structure on company value in banks listed on the Indonesia Stock Exchange. This study is an explanatory quantitative study. The results show that, descriptively, banks listed on the Indonesia Stock Exchange generally have large company size, relatively safe liquidity levels, varied capital structures, fairly good profitability, and varying company values according to investor perceptions. Empirically, firm size and liquidity have a positive and significant effect on firm value, while capital structure has a negative and significant effect on firm value. Profitability has been shown to have a positive and significant effect on firm value. Furthermore, firm size has a positive and significant effect on profitability, while liquidity has a negative and significant effect on profitability, and capital structure has a negative and significant effect on profitability. The mediation test results show that profitability partially mediates the relationship between company size and company value, but does not mediate the relationship between liquidity and capital structure on company value. The R-square value shows that the independent variables are able to explain 22.8% of profitability and 16.9% of company value, indicating that the explanatory power of the model is in the moderate category.
PELATIHAN PEMBUKUAN SINGLE-ENTRY BOOKKEEPING UNTUK UMKM DI PERBATASAN MOTAMASIN (INDONESIA-TIMOR LESTE) Leopold Melkiano Triangga Dawu; Yolinda Yanti Sonbay; Beatrix Yunarti Manehat; Rere Paulina Bibiana; Adiutrix Maria Irayanti Seran; Alfonsus Rodriques Suninono; Monica Perera De Jesus; Albertina Meo
Community Development Journal : Jurnal Pengabdian Masyarakat Vol. 6 No. 1 (2025): Volume 6 No. 1 Tahun 2025
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/cdj.v6i1.43185

Abstract

Pengabdian dilakukan di Pos Lintas Batas Negara (PLBN) Motamasin, perbatasan Indonesia dan Timor Leste. Pelatihan diberikan kepada 50 pelaku UMKM yang berada pada area PLBN dengan variasi usaha seperti warung makan kecil, toko kelontong, usaha pembudidayan sayuran, dan peternak kecil. Pelatihan dilakukan menggunakan 3 cara yakni ceramah, diskusi dan praktik langsung. Tahapan pemberian pelatihan adalah Pengenalan Dasar Akuntansi, single-entry bookkeeping dan pentingnya pencatatan Keuangan, Penyusunan Buku Kas, Pengelolaan Arus Kas (Cash Flow serta Praktik Langsung Pencatatan Transaksi dan Penyusunan Laporan Keuangan (Laporan Kas)  Sederhana berbasis single-entry bookkeeping.  Dalam pelatihan materi dan praktik yang diberikan adalah pencatatan keuangan UMKM membantu UMKM mengetahui minimal pemasukan dan pengeluaran dalam satu periode serta membantu dalam pengambilan keputusan untuk kemajuan usaha. Pencatatan dengan single-entry sangat sederhana, dimana setelah mengumpulkan bukti, para pelaku UMKM bisa melakukan pencatatan pada format buku kas yang tersedia. Format buku kas berisi tanggal, keterangan, pengeluaran, pemasukan dan saldo akhir. Para pelaku UMKM juga diberikan pengetahuan untuk mengidentifikasi apakah transaksi terkategori dalam penjualan, pembelian untuk memudahkan pencatatan. Hasilnya pelaku UMKM mengungkapkan pemahamannya terhadap proses pencatatan keuangan berbasis single-entry bookkeeping dan berkomitmen untuk melakukan pencatatan sederhana pada tiap usahan yang mereka jalankan demi kesehjateraan secara ekonomi. Pelaku UMKM adalah tonggak perubahan maka pengetahuan pelaku UMKM akan pencatatan akuntansi akan mendorong pertumbuhan ekonomi perbatasan yang sehat.
PENINGKATAN KAPASITAS BANK SAMPAH DALAM PENCATATAN KEUANGAN MELALUI PENDAMPINGAN PEMBUKUAN BERBASIS MICROSOFT EXCEL Beatrix Yunarti Manehat; Yolinda Yanti Sonbay; Kristina Wada Betu; Blasius Noven R. Banfatin
Taroa: Jurnal Pengabdian Masyarakat Vol. 5 No. 1 (2026): Januari
Publisher : LPPM IAI Muhammadiyah Bima

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52266/taroa.v5i1.6548

Abstract

Permasalahan pencatatan keuangan yang belum terstruktur masih menjadi kendala utama dalam pengelolaan bank sampah berbasis masyarakat, termasuk pada TPS3R Muara Abu di Kelurahan Oesapa Barat, Kota Kupang. Pencatatan manual yang dilakukan selama ini menyebabkan kesulitan dalam mengetahui posisi keuangan riil, sering terjadi selisih saldo tabungan nasabah, serta terbatasnya kemampuan pengelola dalam melakukan evaluasi dan perencanaan keuangan. Kondisi ini berpotensi menghambat keberlanjutan TPS3R sebagai unit usaha berbasis ekonomi sirkular. Kegiatan pengabdian kepada masyarakat ini bertujuan untuk meningkatkan kapasitas pengelola TPS3R Muara Abu dalam manajemen administrasi finansial, khususnya pembukuan akuntansi. Metode yang digunakan adalah pendampingan partisipatif melalui dua tahapan, yaitu penguatan pemahaman konseptual pencatatan keuangan dan praktik langsung penggunaan Microsoft Excel sebagai alat pembukuan. Kegiatan diikuti oleh Ketua dan Bendahara TPS3R sebagai pengelola inti. Hasil pengabdian menunjukkan adanya peningkatan pemahaman dan keterampilan pengelola dalam pencatatan keuangan, ditunjukkan dengan tersusunnya buku kas, rekap tabungan nasabah, laporan keuangan periodik, pencatatan stok, serta daftar aset dan depresiasi. Secara keseluruhan, kegiatan ini berhasil memperkuat tata kelola keuangan TPS3R Muara Abu sebagai fondasi pengembangan bank sampah yang profesional dan berkelanjutan.
Analysis of the Effect of Company Size, Liquidity, and Capital Structure on Company Value with Profitability as a Mediating Variable in Banks Listed on the Indonesia Stock Exchange in 2021-2023 Maria Melania Manafe; Stanis Man; Yolinda Yanti Sonbay; Henny A. Manafe; Paskalis Seran
International Journal of Economics Development Research (IJEDR) Vol. 7 No. 1 (2026): International Journal of Economics Development Research (IJEDR)
Publisher : Yayasan Riset dan Pengembangan Intelektual

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/ijedr.v7i1.10416

Abstract

Company value in the banking context plays a crucial role because it reflects the success and financial health of the company. This indicates the level of trust of shareholders, clients, and financial services authorities in the bank's performance and integrity. With high corporate value, banks can attract investors, maintain liquidity, and better face market challenges. This study aims to analyze the description of company size, liquidity, capital structure, profitability, and corporate value in banks listed on the Indonesia Stock Exchange. In addition, this study examines the effect of company size, liquidity, and capital structure on corporate value and profitability. This study also analyzes the effect of profitability as a mediating variable in the relationship between company size, liquidity, and capital structure on company value in banks listed on the Indonesia Stock Exchange. This study is an explanatory quantitative study. The results show that, descriptively, banks listed on the Indonesia Stock Exchange generally have large company size, relatively safe liquidity levels, varied capital structures, fairly good profitability, and varying company values according to investor perceptions. Empirically, firm size and liquidity have a positive and significant effect on firm value, while capital structure has a negative and significant effect on firm value. Profitability has been shown to have a positive and significant effect on firm value. Furthermore, firm size has a positive and significant effect on profitability, while liquidity has a negative and significant effect on profitability, and capital structure has a negative and significant effect on profitability. The mediation test results show that profitability partially mediates the relationship between company size and company value, but does not mediate the relationship between liquidity and capital structure on company value. The R-square value shows that the independent variables are able to explain 22.8% of profitability and 16.9% of company value, indicating that the explanatory power of the model is in the moderate category.
Transformation from Livestock Barter to Cash Payments in Manggarai Paca Bridewealth Traditions Yolinda Yanti Sonbay; Beatrix Yunarti Manehat; Philipus Tule
Jurnal Ilmiah Manajemen Kesatuan Vol. 13 No. 6 (2025): JIMKES Edisi November 2025
Publisher : LPPM Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jimkes.v13i6.4020

Abstract

Paca, the bridewealth practice in the Manggarai community, has shifted from barter-based payments such as livestock, land, and jewelry to predominantly cash transactions. This transformation, known as Kaba Agu Jarang Satu Cikang, reflects wider socio-economic changes and raises questions about its cultural and symbolic implications within the marriage market. This study analyzes paca as a transactional mechanism, explores its transition to cash payments and the resulting shifts in symbolic meaning, and interprets paca as a form of social accounting amid modernization. Using transcendental phenomenology, data were collected through focus group discussions, interviews, and documentation to capture lived experiences from multiple perspectives. The findings show that paca increasingly resembles business transactions and corresponds with accounting concepts reflected in PSAK 55, PSAK 23, and PSAK 58, indicating a movement from sacred ritual toward a more commercialized process. Despite this shift, paca continues to function as social accounting by mediating relationships and maintaining cultural cohesion. This study contributes to understanding how customary practices adapt to economic change and offers practical insight for community stakeholders to balance modernization with the preservation of cultural and symbolic values.
Evaluating Credit Cooperative Performance Through PEARLS Standards: Implications for Financial Management (2021–2023) Henny A. Manafe; Yolinda Yanti Sonbay; Paaskalis Seran
Jurnal Ilmiah Manajemen Kesatuan Vol. 14 No. 1 (2026): JIMKES Edisi January 2026
Publisher : LPPM Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jimkes.v14i1.4419

Abstract

The increasing role of credit cooperatives in supporting community-based financial inclusion requires continuous performance evaluation to ensure sustainability and competitiveness. Utilizing PEARLS performance standards, this study aims to comparatively analyze the performance of the Adiguna and Sami Jaya Credit Cooperatives for the years 2021 – 2023, and to identify factors that differentiate the performance levels of the two credit cooperatives. This study employs a descriptive quantitative research method by analyzing financial ratio data based on the PEARLS framework. The results show that in terms of protection, financial structure, and growth prospects, the Sami Jaya credit cooperative is found to have better performance compared to Adiguna. Meanwhile, regarding asset quality, return, costs, and liquidity, the two cooperatives are about at the same level in their performances. However, the Sami Jaya credit cooperative has slightly better performance than Adiguna. The average growth of Sami Jaya cooperatives was faster and more efficient. Both cooperatives need to improve their performances, specifically, the Adiguna credit cooperative needs to improve its protection ratio, financial structure, and the rate of return value.
GREEN ACCOUNTING IN PRACTICE: COMPARATIVE COST ANALYSIS OF MANAGEMENT AT A KUPANG HOSPITAL Beatrix Yunarti Manehat; Yolinda Yanti Sonbay; Leopold Melkiano Triangga Dawu; Maria Bernadethe Mawarni Gelu Wutun; Chantika Elisabeth Hermanus
Jurnal Akuntansi Kontemporer Vol. 17 No. 3 (2025): Jurnal Akuntansi Kontemporer
Publisher : Widya Mandala Surabaya Catholic University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33508/jako.v17i3.7399

Abstract

Research Purposes. This study evaluates the comparative costs of using incinerators and third-party services in medical waste management at Hospital X. Research Methods The research employs a qualitative approach through interviews, observations, and document analysis. Research Results and Findings The findings reveal that since the incinerator malfunctioned in 2020, Hospital X has lost up to IDR 22.5 billion in revenue over five years and has incurred costs ranging from IDR 359.6 million to IDR 539.4 million for third-party services. Without an operational incinerator, waste management costs have increased, and revenue losses have persisted. Therefore, investment in repairing or procuring an incinerator is recommended to enhance waste management efficiency and ensure the hospital's financial sustainability. The implications of these findings reveal that dependence on third-party waste management leads to substantial cost burdens and long-term revenue loss. A strategic implication is the need for hospitals to reinvest in incinerator facilities to enhance cost efficiency, support sustainable waste policies, and ensure regulatory compliance.
Co-Authors Adiutrix Maria Irayanti Seran Adri Gabriel Sooai Albertina Meo Alfonsus Rodriques Suninono Alfry Aristo Jansen Sinlae Anderias Vitalis Laer Anggraeny Paridy Antoniette Ivena Cindy Ikun Djara Antonius Y. W Timuneno Antonius Y.W.Timuneno Banunaek, Irma Angriani Banusu, Mario Randi Beatrix Yunarti Manehat Beatrix Yunarti Manehat Beatrix Yunarti Manehat Beby Minda Suharti Lubalu Blasius Noven R. Banfatin Brito, Manuel Chantika Elisabeth Hermanus 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 Jou Sewa Adrianus Koli, Feby Rosaline Koten, Maria Bunga Kristina Wada Betu 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 Manafe, Maria Melania Manuel De Brito Maria Augustin Lopes Amaral Maria Bernadethe Mawarni Gelu Wutun Maria Melania Manafe Maria Odriana Veronica Moi Maria Odriana Veronica Mooi Maria Susana Elaman Mariana Oktobeatrix Angesta Nogo Welan Mariano Albertho Dewa Dewa Do Nascimento Mario Randi Banusu Marry Christyanti Atanus Molle, Sarah Suenita Monica Perera De Jesus Naben, Pricilia Meysi Ndun, Maria Aprilia Velangkani Neny Lorinda Kome Ngguwa, Serlinda Yulmias Nomleni, Abraham Bary Paaskalis Seran Pah, Vianny Cecilia Paskalis Seran Perseveranda, M. E. Perseveranda, M.E Petrus Tan Philipus Tule Radja, Nofi Eltriana Rere Paulina Bibiana Selfiana Goetha Seran, Paskalis Seuk, Maria Dorciana Simon Sia Niha Soro, Crispim Pereira Leo Stanis Man Susana Purnamasari Baso Thomas Ola Langoday Timuneno, Antonius Yohanes William Viany Cecilia Pah Vincent Gaspersz Yohanes Pemandi Lian Yustina Alfira Nay