Garuda - Garba Rujukan Digital

Revealing the SIDA culture in Manggarai on an accrualbased accounting perspective Leopold Melkiano Triangga Dawu; Susana Purnamasari Baso; Maria Odriana Veronica Moi
The Indonesian Accounting Review Vol 12, No 2 (2022): July - December 2022
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/tiar.v12i2.2836

From the point of view of accounting science, the culture of giving donations that causes a form of payment and occurs in community groups can refer to the recognition of transactions called the basis of accounting. The culture of paying between families in community groups has affected the structure of society itself. This study aims to examine the "SIDA" tradition that occurs in Manggarai from an accounting point of view. Manggarai is one of the districts in East Nusa Tenggara, which also has a culture of payment obligations called Sida. This study uses qualitative methods through observation and in-depth interviews with community groups in Manggarai. The culture of sida in this study is sidalaki (donations for wedding events), sidamata (gifts for death events), and sidapenti (donations for thanksgiving events). The results show that the culture of sida, Sidalaki (wedding ceremony donations), sidamata (death event donations), and sidapenti (thanksgiving event donations) in Manggarai, implies accrual-based accounting or accrual basis in the process, namely recognition of obligations, income from the sida.

Konsep Matching dalam Budaya Sida Perkawinan Masyarakat Manggarai Susana Purnamasari Baso; Maria Odriana Veronika Moi; Leopold Melkiano Triangga Dawu
Journal on Education Vol 5 No 2 (2023): Journal on Education: Volume 5 Nomor 2 Tahun 2023
Publisher : Departement of Mathematics Education

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/joe.v5i2.1226

This study aims to examine the applicability of the concept of matching or matching concept as well as examine the meaning of costs in the tradition of "sida perkawinan (wedding donation)" that occurs in Manggarai from an accounting perspective. Manggarai is one of the districts in East Nusa Tenggara which also has a culture of payment obligations called "sida perkawinan". This study used qualitative methods through observation and in-depth interviews with community groups in Manggarai. The results of the study show that the concept of matching or matching concepts does not apply in the culture of the “sida perkawinanan” because the meaning of cost in the “sida perkawinan” has a higher meaning, namely the value of kinship and tolerance where the elements of love, affection, caring for togetherness, solidarity, mutual assistance, and brotherhood are values that are hidden behind the costs for the “sida perkawinan” and in this culture of the “sida perkawinan” Anak wina do not expect profit or benefits for the obligations that have been incurred.

LITERASI PAJAK MENUJU WIRAUSAHA MANDIRI Maria Goreti Malut; Antonius Yohanes William Timuneno; Maria Odriana Veronika; Alfry Aristo Jansen Sinlae; David Manafe; Engelbertus G. Ch. Watu; Maria Augustin Lopes Amaral; Maria Fransiska Owa da Santo; Susana Purnamasari Baso; Joaquina Felicia Saru
Jurnal Abdi Masyarakat Vol. 9 No. 2 (2026): Jurnal Abdi Masyarakat Mei 2026
Publisher : Universitas Kadiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30737/jaim.v9i2.7583

Pengabdian kepada masyarakat ini bertujuan meningkatkan literasi pajak 70 siswa kelas XII SMK Negeri 1 Takari sebagai calon wirausahawan muda. Program ini dilatarbelakangi aktivitas teaching factory yang sudah berjalan, namun belum diikuti pemahaman memadai tentang administrasi usaha, perhitungan laba, dan kewajiban pajak sederhana. Metode yang digunakan adalah pendekatan partisipatif dan aplikatif melalui identifikasi kebutuhan, pre-test, sosialisasi, pelatihan pencatatan transaksi, perhitungan laba, simulasi pajak sederhana, serta evaluasi post-test. Hasil kegiatan menunjukkan peningkatan pemahaman dan keterampilan siswa, tercermin dari kenaikan rata-rata nilai dari 70% menjadi 92%. Seluruh peserta mampu melakukan pencatatan transaksi sederhana, dan sebagian besar mampu menghitung laba serta pajak sederhana serta mengaitkan pajak dengan tanggung jawab sosial.

Revealing the SIDA culture in Manggarai on an accrualbased accounting perspective Leopold Melkiano Triangga Dawu; Susana Purnamasari Baso; Maria Odriana Veronica Moi
The Indonesian Accounting Review Vol. 12 No. 2 (2022): July - December 2022
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/tiar.v12i2.2836

From the point of view of accounting science, the culture of giving donations that causes a form of payment and occurs in community groups can refer to the recognition of transactions called the basis of accounting. The culture of paying between families in community groups has affected the structure of society itself. This study aims to examine the "SIDA" tradition that occurs in Manggarai from an accounting point of view. Manggarai is one of the districts in East Nusa Tenggara, which also has a culture of payment obligations called Sida. This study uses qualitative methods through observation and in-depth interviews with community groups in Manggarai. The culture of sida in this study is sidalaki (donations for wedding events), sidamata (gifts for death events), and sidapenti (donations for thanksgiving events). The results show that the culture of sida, Sidalaki (wedding ceremony donations), sidamata (death event donations), and sidapenti (thanksgiving event donations) in Manggarai, implies accrual-based accounting or accrual basis in the process, namely recognition of obligations, income from the sida.

An Analysis of the Control Environment and Whistleblowing Mechanisms on Fraudulent Practices by Village Government Officials in Bangka La’o, Manggarai Regency Susana Purnamasari Baso
Journal of Economics, Management and Accounting (JEMA) Vol. 2 No. 02 (2025): Journal of Economics, Management and Accounting (JEMA)
Publisher : Devitara Innovations

Show Abstract | Download Original | Original Source | Check in Google Scholar

This study was conducted at the Bangka La’o Village Office, Manggarai Regency, using primary and secondary qualitative data obtained through observation, interviews, and documentation. Data analysis followed the stages of collection, reduction, presentation, and conclusion drawing. The findings reveal that the control environment in Bangka La’o Village is highly unconducive, which has facilitated fraudulent practices by village officials. The seven indicators of the control environment are interrelated and contribute to the weakness of the oversight system. Furthermore, the presence of whistleblowers has proven effective in uncovering fraud cases, encouraging follow-up actions, and raising awareness among both village officials and the community in monitoring the village governance system. Based on these results, it is recommended that the village government strengthen internal control in accordance with the Ministry of Home Affairs Regulation No. 20 of 2018, enhance public awareness of whistleblowing, and establish a reporting system that ensures whistleblower protection in order to prevent future fraudulent practices.

Penerapan Audit Internal pada Organisasi Perangkat Daerah Adinda Sinlaeloe; Frescilia Polin; Sonya Laho’an; Agnes Tukan; Olivia De Jesus; Susana Purnamasari Baso
SCIENTIFIC JOURNAL OF REFLECTION : Economic, Accounting, Management and Business Vol. 9 No. 1 (2026): SCIENTIFIC JOURNAL OF REFLECTION: Economic, Accounting, Management, & Business
Publisher : Sekolah Menengah Kejuruan (SMK) Pustek

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37481/sjr.v9i1.1384

The effectiveness of internal audit remains a critical issue in Regional Government Organizations (OPD), particularly in ensuring accountable and transparent financial management. In practice, internal audit functions often face limitations related to auditor competence, institutional support, and follow-up of audit recommendations. This study aims to examine the implementation of internal audit in OPD, analyze audit procedures conducted by Regional Inspectorates, and identify key factors influencing audit effectiveness. The research employs a qualitative descriptive approach through a structured literature review. Data were collected from scientific journals, government regulations, books, and prior empirical studies, and analyzed using content analysis to identify recurring themes and patterns. The results indicate that internal audit plays a significant role in strengthening internal control systems, improving regulatory compliance, and enhancing the reliability of financial reporting in local governments. The Regional Inspectorate conducts various audit activities, including financial audits, performance audits, specific-purpose audits, evaluations, reviews, and monitoring. However, audit effectiveness is constrained by limited budgets, uneven auditor competencies, weak information system integration, and administrative challenges. Strengthening auditor capacity, improving institutional support, and ensuring leadership commitment to audit follow-up are essential to enhance the role of internal audit in regional governance.

Presepsi Masyarakat terhadap Kinerja Pemerintah Daerah Hasil Audit Badan Pemeriksa Keuangan (BPK) di Kabupaten Belu Maria Yohana Oy Tae; Margareth Gramediana Taolin; Floresita Melin Tulasi; Dulce Maria Gisela Saka; Benediktus Maurisko Geong; Susana Purnamasari Baso
SCIENTIFIC JOURNAL OF REFLECTION : Economic, Accounting, Management and Business Vol. 9 No. 1 (2026): SCIENTIFIC JOURNAL OF REFLECTION: Economic, Accounting, Management, & Business
Publisher : Sekolah Menengah Kejuruan (SMK) Pustek

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37481/sjr.v9i1.1386

Public assessment of local government performance is closely linked to transparency and accountability in public financial management. In Belu Regency, although the local government has consistently obtained an unqualified opinion (WTP) from the Audit Board of Indonesia (BPK), public understanding of audit findings remains limited. This condition raises questions regarding how audit results influence public perceptions of government performance. This study aims to explore community perceptions of the Belu Regency Government’s performance based on BPK audit results and to examine the extent to which audit information is understood and utilized by the public. A descriptive qualitative approach was employed, with data collected through open-ended questionnaires administered to 30 purposively selected respondents from diverse social backgrounds. The data were analyzed using thematic analysis to identify recurring patterns and key themes. The findings indicate that while most respondents recognize the importance of BPK audits in promoting transparency and accountability, their knowledge of specific audit findings is generally superficial. Public evaluations of government performance tend to rely primarily on the achievement of the WTP opinion rather than on detailed audit recommendations. Overall, the community perceives the local government’s performance positively but emphasizes the need for improved dissemination of audit information and consistent follow-up on BPK recommendations to strengthen public trust.

Peran Audit BPK dalam Meningkatkan Transparansi dan Akuntabilitas Keuangan Daerah Provinsi NTT Kota Kupang Stefani Vanya; Odilia Aftrin; Audy Pasaribu; Karolina Anu; Alberta Ata; Susana Purnamasari Baso
SCIENTIFIC JOURNAL OF REFLECTION : Economic, Accounting, Management and Business Vol. 9 No. 1 (2026): SCIENTIFIC JOURNAL OF REFLECTION: Economic, Accounting, Management, & Business
Publisher : Sekolah Menengah Kejuruan (SMK) Pustek

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37481/sjr.v9i1.1387

Strengthening transparency and accountability in regional financial management remains a critical challenge in the implementation of fiscal decentralization in Indonesia, particularly at the local government level. This study aims to analyze the role of the Audit Board of the Republic of Indonesia (BPK) in promoting transparency and accountability in the financial management of the Kupang City Government. Employing a qualitative descriptive approach, the research utilizes secondary data derived from BPK Audit Reports (LHP), Local Government Financial Reports (LKPD), and relevant regulatory documents. Data were analyzed through document review, data reduction, and interpretative analysis to identify patterns of audit findings and follow-up actions. The findings indicate that BPK audits contribute significantly to improving the quality of financial reporting, strengthening internal control systems (SPIP), and enhancing public access to financial information. In Kupang City, audit recommendations have encouraged improvements in asset administration, expenditure effectiveness, and regulatory compliance. Moreover, the level of follow-up on audit recommendations reflects a growing institutional commitment to accountability. This study concludes that BPK audits play a strategic role not only as a supervisory mechanism but also as a catalyst for strengthening good governance and public trust in local financial management.

Pengaruh Pengalaman Kerja Audit, Tekanan Waktu dalam Penyelesaian Audit terhadap Kinerja Audit Internal Delfiana Jesika; Maria Gai; Aldensia Bernoli; Josua Buke; Elisabet Suna; Susana Purnamasari Baso
SCIENTIFIC JOURNAL OF REFLECTION : Economic, Accounting, Management and Business Vol. 9 No. 1 (2026): SCIENTIFIC JOURNAL OF REFLECTION: Economic, Accounting, Management, & Business
Publisher : Sekolah Menengah Kejuruan (SMK) Pustek

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37481/sjr.v9i1.1388

Internal auditing plays a crucial role in supporting transparency, accountability, and effective corporate governance within organizations. However, the performance of internal auditors is often influenced by individual and situational factors, particularly work experience and time pressure during audit completion. Limited experience may reduce auditors’ ability to identify risks accurately, while excessive time pressure can lead to rushed procedures and decreased audit quality. This study aims to examine the influence of auditor work experience and time pressure on internal audit performance. The research employs a qualitative approach using a library research method by reviewing and analyzing relevant literature from academic journals, books, and previous empirical studies related to internal auditing. The analysis indicates that auditor work experience has a positive effect on internal audit performance, as experienced auditors demonstrate higher technical competence, better judgment, and more effective audit execution. In contrast, time pressure has a negative impact on audit performance because it increases the likelihood of procedural omissions and judgment errors. These findings suggest that improving auditor experience and managing audit time allocation are essential to maintaining high-quality internal audit performance.

Tingkat Partisipasi Masyarakat dalam Pengendalian Fraud Keuangan Desa: Studi Kasus Desa Fafinesu B Modesta Neno; Amanda Leontin Balenaen; Angela Bari; Gresly Tefbana; Lauensia Werang; Susana Purnamasari Baso
SCIENTIFIC JOURNAL OF REFLECTION : Economic, Accounting, Management and Business Vol. 9 No. 1 (2026): SCIENTIFIC JOURNAL OF REFLECTION: Economic, Accounting, Management, & Business
Publisher : Sekolah Menengah Kejuruan (SMK) Pustek

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37481/sjr.v9i1.1395

The management of Village Funds is vulnerable to financial fraud when it is not supported by effective oversight mechanisms. One alternative form of control is community participation as social supervision in village financial management. This study aims to analyze the effect of community participation on the control of village financial fraud in Fafinesu B Village. The research employed a quantitative approach using a survey method. Data were collected from 30 community members selected through purposive sampling and measured using a five-point Likert scale. The data were analyzed using descriptive statistics and simple linear regression. The results indicate that the level of community participation in supervising village financial management is generally categorized as good, particularly in terms of public awareness of oversight responsibilities. However, access to information regarding the amount of Village Funds remains limited. The control of village financial fraud is also perceived as good, although the reporting climate for suspected irregularities is not fully considered safe. Regression analysis shows that community participation has a positive and significant effect on the control of village financial fraud. These findings confirm that strengthening community involvement contributes to transparency and accountability in village financial governance.

Title

Found 12 Documents
Search

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Title Search

Found 12 Documents Search

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Title

Found 12 Documents
Search