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All Journal Jurnal Pendidikan Karakter Jurnal Riset Mahasiswa Akuntansi (JRMA) Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen Jurnal Kreativitas PKM Enrichment : Journal of Management Community Development Journal: Jurnal Pengabdian Masyarakat Bakti Cendana: Jurnal Pengabdian Masyarakat Jurnal Pengabdian kepada Masyarakat Nusantara International Journal of Community Service Jurnal Abdimas Bina Bangsa Jurnal Ekonomi DECODE: Jurnal Pendidikan Teknologi Informasi Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Jurnal Ledalero Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen Jurnal Akuntansi, Keuangan dan Audit (JAKA) Jurnal Akuntansi Kontemporer
Beatrix Yunarti Manehat
Universitas Katolik Widya Mandira
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Astronomy Biochemistry, Genetics & Molecular Biology Chemistry 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 Mathematics Medicine & Pharmacology Nursing Public Health Social Sciences Other

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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.
MENDORONG KEMANDIRIAN EKONOMI DESA KUANHEUN DENGAN PENGELOLAAN BUMDES Beatrix Yunarti Manehat; Enike Tje Yustin Dima
Community Development Journal : Jurnal Pengabdian Masyarakat Vol. 4 No. 2 (2023): Volume 4 Nomor 2 Tahun 2023
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/cdj.v4i2.13087

Abstract

BUMDes in Kuanheun Village are still focused on savings and loans only, even though they has tourism potential. Poor management of the savings and loan business has an impact on BUMDes not being optimal in carrying out its role as a driving force for the village economy. With the problems above, this community service is carried out to provide understanding to village officials and the community about managing a savings and loan business and exploring tourism potential to be used as new business that can encourage community economic independence. This was carried out using the lecture and discussion method with 30 village officials and the community. The results show that village officials and the community have an understanding of the procedure for applying for a savings loan (starting from a savings and loan application until analyzing the eligibility of a loan) and how to monitor it. Furthermore, with the SWOT analysis, in the future the village government will maximize BUMDes for the development of tourist villages. The government plans to allocate the BUMDes budget for infrastructure improvements in tourist rides such as beaches and caves and allow the community to open MSMEs as a source of income. The village government will also actively cooperate with academics to provide training to village officials who are entrusted with the task of managing so that BUMDes can become a driver of the community's economy. The active participation of the community in overseeing the running of BUMDes can also be the key to the success of economic independence.
Empowerment of msmes resilience with pestel the strategy to minimize economic poverty in East Nusa Tenggara province Enike Tje Yustin Dima Dima; Maria Augustin Lopes Amaral; Beatrix Yunarti Manehat
Enrichment : Journal of Management Vol. 13 No. 1 (2023): April: Management Science And Field
Publisher : Institute of Computer Science (IOCS)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35335/enrichment.v13i1.1306

Abstract

This study aims to analyze the relationship between Political, Economic, Social, Technological, and Environmental (PESTEL) factors with the MSME resilience variable to minimize economic poverty in East Nusa Tenggara Province. Research using quantitative research methods. Data was taken by distributing questionnaires to 231 food SMEs in Kupang City. The sample selection used the covinience sampling method.Data analysis using PLS SEM and the results of the study show that political and technological factors have no effect on MSME food security and do not minimize economic poverty in Kupang City. The ineffectiveness of these two factors on the resilience of MSMEs is because the Kupang City government does not yet have regulations regarding MSME empowerment. For technological factors, MSME marketing in Kupang City still relies on the Word of Mouth model rather than the use of technology.On the other hand, economic, social and environmental factors influence the resilience of food MSMEs and are able to minimize economic poverty in Kupang City, NTT Province. Changes in the lifestyle of the people in Kupang City as part of social factors, increased economic activity in the community, and integrated aspects of community life as indicators of environmental aspects support the resilience of MSMEs and minimize poverty in the Province of NTT.
Pelatihan Pencatatan Akuntansi Psak 69 Pada Kelompok Tani Terbit Baru Selfiana Goetha; Alfonsus R. Suninono; Antonius Yohanes William Timuneno; Beatrix Yuniarti Manehat; Maria Odriana Veronika Moy; Maria Velangkani Ndun
Jurnal Pengabdian kepada Masyarakat Nusantara Vol. 4 No. 1 (2023): Jurnal Pengabdian kepada Masyarakat Nusantara (JPkMN)
Publisher : Cv. Utility Project Solution

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (866.181 KB)

Abstract

Kelompok tani merupakan salah satu unit usaha dengan spesifikasi aset yang berbeda lewat kepemilikan komponen aset biologis yang dapat berupa tanah, tanaman pertanian maupun jenis hewan tertentu yang dipeternakan (PSAK 69). Namun, kesulitan dalam mendeteksi aset biologis menjadi hal paling konkrit yang dialami kelompok tani di Kota Kupang seperti yang terjadi pada kelompok tani Terbit Baru di Kecamatan Kupang Timur Wilayah Kabupaten Kupang Nusa Tenggara Timur. Program pengabdian berfokus pada upaya membantu kelompok tani Terbit Baru memaksimalkan komponen aset biologis yang sebenarnya dimiliki serta membantu kelompok tani dalam melakukan pencatatan atas kelompok aset biologis. Program ini dilakukan dengan memberikan pelatihan dimana substansi materi difokuskan pada penjelasan terkait kelompok aset biologi dan bagaimana membentuk laporan keuangan untuk merekapitulasi kelompok aset ini. Hasil kegiatan pengabdian yang telah dilakukan menunjukan adanya perubahan perilaku kelompok tani Terbit Baru dalam melakukan pembukuan aset biologis berdasarkan pedoman standar akuntansi keuangan No. 69 dengan persentase ketercapaian sebesar 50%. Nilai tersebut diprediksikan akan intensif meningkat menjadi 100% yang tervisualisasikan dalam tingkat pemahaman pembukuan yang berada pada tingkat sangat baik. Hasil ini juga menjadi referensi yang nantinya dapat disalurkan ke kelompok – kelompok tani lain lewat publikasi ilmiah program pengabdian ini agar dapat dijadikan referensi pengembangan dalam konteks yang serupa.
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.
IPTEK bagi Masyarakat: Pemberdayaan Bank Sampah Berbasis Teknologi Informasi, Pemasaran dan Akuntansi Maria Augustin Lopes Amaral; Beatrix Yunarti Manehat; Alfry Aristo Jansen Sinlae; Fransiska Ivon Kaka; Martinus Yongki Efi
Jurnal Kreativitas Pengabdian Kepada Masyarakat (PKM) Vol 6, No 11 (2023): Volume 6 No 11 2023
Publisher : Universitas Malahayati Lampung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33024/jkpm.v6i11.12411

Abstract

ABSTRAK Pengabdian ini dilakukan pada Bank Sampah Mutiara Timor, yang berlokasi di Kota KupangProvinsi Nusa Tenggara Timur. Dalam pengelolaannya Bank Sampah memiliki tiga masalah utama yang perlu diselesaikan yakni 1) rendahnya partisipasi konsumen yang menabung pada bank sampah. Mayoritas penabung sampah plastik merupakan pemulung padahal penghasil sampah plastik terbesar ada pada rumah tangga, kantor dan pasar. 2) Bank sampah belum memiliki pembukuan akuntansi yang jelas sehingga kesulitan mengetahui keadaan keuangannya. Selain tidak ada rekapan tabungan konsumen yang terstandar, 3) Bank belum memiliki wadah digital untuk mempertemukan konsumen dan pemilik bank sampah baik dari segi pemasaran maupun akuntansi. Dalam pengabdian ini mendesain model pemasaran word of mouth untuk memperluas target konsumen berbasiskan green marketing, sistem akuntansi single entry bookkeeping untuk meminimalisir permasalahan akuntansi serta teknologi berupa website sebagai wadah pertemuan digital antar konsumen maupun pebisnis. Website berisi informasi umum tentang bank sampah, pasar digital (produk dan harga sampah) yang dapat diakses oleh kedua pihak serta pelaporan keuangan digital. Pelaporan keuangan digital terdiri dari buku kas dan daftar aset yang hanya bisa diakses oleh pemilik bank sampah untuk mengetahui keadaan keuangan usahanya serta buku tabungan digital per nasabah yang dapat diakses oleh kedua pihak tersebut. Dengan perbaikan dari tiga bidang ini membuat bank sampah menjadi unit bisnis berkelanjutan yang menyelesaikan masalah ekonomi dan lingkungan di Kota Kupang, Provinsi NTT. Jumlah konsumen bertambah 70 orang nasabah bank sampah Mutiara Timor, memiliki target pasar yang jelas, posisi bank sampah di benak konsumen dan pencatatan laporan arus kas terbuka bagi semua nasabah, serta akses bagi pengelola maupun konsumen melalui website.  Kata Kunci: Segmenting, Targeting, Positioning, Book Keeping, Teknologi Informasi  ABSTRACT This service was carried out at the Mutiara Timor Waste Bank, which is located in Kupang City, East Nusa Tenggara Province. In managing the Waste Bank, there are three main problems that need to be resolved, namely 1) low participation of consumers who save at the waste bank. The majority of plastic waste savers are scavengers, even though the largest producers of plastic waste are in households, offices and markets. 2) The waste bank does not yet have clear accounting books so it is difficult to know its financial condition. Apart from there being no standardized recap of consumer savings, 3) Banks do not yet have a digital platform to bring together consumers and waste bank owners both in terms of marketing and accounting. In this service, we design a word of mouth marketing model to expand consumer targets based on green marketing, a single entry bookkeeping accounting system to minimize accounting problems and technology in the form of a website as a digital meeting place between consumers and business people. The website contains general information about waste banks, digital markets (waste products and prices) which can be accessed by both parties as well as digital financial reporting. Digital financial reporting consists of a cash book and asset list which can only be accessed by the waste bank owner to find out the financial condition of his business as well as a digital savings book per customer which can be accessed by both parties. By improving these three areas, the waste bank has become a sustainable business unit that solves economic and environmental problems in Kupang City, NTT Province. The number of consumers increased by 70 customers of the Mutiara Timor waste bank, it has a clear target market, the position of the waste bank in the minds of consumers and the recording of cash flow reports is open to all customers, as well as access for managers and consumers via the website  Keywords: Segmenting, Targeting, Positioning, Book Keeping, Information Technology
Telaah filosofis tentang keadilan kontributif dan Martabat kerja manusia serta implikasinya bagi Paradigma ekonomi Petrus Tan; Yolinda Yanti Sonbay; Beatrix Yunarti Manehat
JURNAL LEDALERO Vol 22, No 2 (2023): Jurnal Ledalero Edisi Desember 2023
Publisher : Institut Filsafat dan Teknologi Kreatif Ledalero

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31385/jl.v22i2.380.120-142

Abstract

Abstract This article aims to present the limitations of distributive justice theory as a conceptual foundation of the paradigm of the growth and prosperity in economy, and then proposing the idea of contributive justice and the dignity of human work as a new economic paradigm. Why is contributive justice important, and what is its relevance in the discourse of economic paradigm? By using the method of literature study and critical analysis, this article indicates that the idea of contributive justice is essential to overcome the lack of distributive justice. The distributive justice fails to understand that human labour is not only economic. Human labor is not just an instrument for consumption purpose. Human labour is essentially social and cultural. Based on the very idea of contributive justice, human labour is a source of individual self-social esteem, the way of contributing for common good and winning the social recognition from the society. Amid the global economic competition that intensifies the social and economic inequality, contributive justice offers the idea of dignity of human work as a new paradigm of economy. This article concludes that economic efforts in the 21st century, both in the global and in Indonesia, must considerthe dignity and value of human work.Key Words : Distributive justice; contributive justice; economy; the dignity of human work.
PENERAPAN GREEN ACCOUNTING PADA LAPORAN KEUANGAN UMKM (STUDI LITERATUR PADA UMKM DI INDONESIA) Ineldis Narsi; Anita Bessi; Beatrix Yunarti Manehat
JAKA - Jurnal Jurusan Akuntasi Vol 8 No 1 (2023): Jurnal Akuntansi, Keuangan dan Audit (JAKA)
Publisher : P3M- Politeknik Negeri Kupang

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Abstract

The purpose of this study was to see how green accounting is applied to the financial statements of MSMEs in Indonesia. This research uses the library search method. This method directs researchers to search, find and analyze data from journals, books and various other literature related to the research topic. MSMEs must have the responsibility to understand and apply green accounting in their business operations. This is due to the important role of MSMEs as contributors to the country's economy, but also as producers of waste which can cause pollution and environmental damage. MSMEs have not implemented green accounting because there are no regulations governing this matter. The results show that the majority of MSMEs in Indonesia do not understand and applying green accounting to their financial reports. The majority of the obstacles are the low level of human resources and lack of socialization
DAMPAK AKUNTANSI LINGKUNGAN TERHADAP KINERJA KEUANGAN PERUSAHAAN DI INDONESIA: SEBUAH STUDI LITERATUR Magdalena Noviani Nayseo; Alfianus Oki; Beatrix Yunarti Manehat
JAKA - Jurnal Jurusan Akuntasi Vol 8 No 1 (2023): Jurnal Akuntansi, Keuangan dan Audit (JAKA)
Publisher : P3M- Politeknik Negeri Kupang

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Abstract

In recent years, the concept of green accounting has become increasingly popular as more and more companies realize the importance of environmental sustainability in their business. In a study on the impact of green accounting on business performance, researchers found that the use of green accounting can improve business performance in the long run. This is because there is a link between environment and sustainability with financial results. By taking environmental factors into account when measuring financial performance, companies can improve operations, reduce costs and increase long-term profits. In addition, green accounting can help companies identify environmental risks and develop strategies to manage these risks. In the long term, this can help companies reduce risk and maintain stable financial performance. Therefore the purpose of this study is to determine the impact of green accounting on company performance. This study used the library research method by reading and analyzing existing articles. This method instructs researchers to search, find, and analyze information from journals and articles. The results showed that the introduction of green accounting has positive effects such as efficient use of resources, corporate image, and continuity and negative effects such as additional costs to collect information in applying green accounting to company performance
Co-Authors Adiutrix Maria Irayanti Seran Alexio, Afonso Alfianus Oki Alfonsus Rodriques Suninono Alfry Aristo Jansen Sinlae An, Clarisa Margareth Ang, Clarisa Margareth Ang, Clarisa Margaretha Anita Bessi Antonius Y. W Timuneno Antonius Yohanes William Timuneno Bas, Muhammad Bashri Bery , Roy Renaldy Weny Boelan, Erly Grisca Boikh, Ananda Oky Mekel M. Bria, Kristina Brito, Manuel Costa, Don Lorenzo Glenn Da Dawu , Leopold M.T. Doren, Magdalena Val Egidius Taimenas Ene, Maria Rosamistika Enike Tje Yustin Dima Erly Grizca Boelan Fransiska Ivon Kaka Funan, Vebriana Gani, Elisabeth Adelia Merdekawati Gerardus Diri Tukan Gokok, Gaspar Antonius Padua Rapok Gokok, Gaspar Risno Rapok Handayani, Suci Lestari Hermanus , Chantika Elisabeth Hermanus, Chantika Elisabeth Hermanus, Erwin Putra Bimantoro I Putu Edi Darmawan Ignatius Pricher Agung Nirwanto Samane Ineldis Narsi Jesus, Monica Perera De Koten, Maria Bunga Latuheru, Grace Rianti Leopold Melkiano Triangga Dawu Lian, Yohanes Pemandi Luan, Olyva Renyarosari Magdalena Noviani Nayseo Maria Augustin Lopes Amaral Maria Odriana Veronica Moi Maria Odriana Veronica Mooi Maria Odriana Veronika Moy Maria Velangkani Ndun Martinus Yongki Efi Mbouk, Eugenesius Hans Meo, Albertina Mosa, Maria Ernesta Mugi, Veronika Pignateli Naben, Pricilia Meysi Narsi, Ineldis Ndun, Maria Aprilia Velangkani Ngguwa, Serlinda Yulmias Nomleni, Abraham Bary Pah, Vianny Cecilia Pareira de Jesus, Monica Petrus Tan Rere Paulina Bibiana Sanda, Fulgensius Oswin Selfiana Goetha Seran, Adiutrix Maria Irayanti Seran, Paskalis Setiawan, Apolinaris Seuk, Maria Dorciana Sonbay , Yolinda Yanti Suninono, Alfonsus Rodriques Tan, Peter Timuneno, Antonius Yohanes William Tukan, Gerardus D. Viany Cecilia Pah Widyakusuma, Annastry Wutun , Maria Bernadethe Mawarni Gelu Yanti Sonbay, Yolinda Yohanes Pemandi Lian Yolinda Yanti Sonbay Yolinda Yanti Sonbay Yustina Alfira Nay