Article Per Year (5 Year)
p-Index From 2021 - 2026
2.57
P-Index
This Author published in this journals
All Journal Jurnal Dinamika Akuntansi The Indonesian Accounting Review Journal of Economic, Bussines and Accounting (COSTING) Martabe : Jurnal Pengabdian Kepada Masyarakat Jurnal Manajerial Jurnal Akuntansi Universitas Muhammadiyah Kupang Community Development Journal: Jurnal Pengabdian Masyarakat Jurnal Darma Agung International Journal of Community Service Jurnal Ekonomi Jurnal Akuntansi Manajerial (Managerial Accounting Journal) Asian Journal of Community Services (AJCS) AKSIOMA : Jurnal Manajemen Jurnal RAK (Riset Akuntansi Keuangan) Celebes Journal of Community Services
Maria Odriana Veronica Moi
Universitas Katolik Widya Mandira
Religion Agriculture, Biological Sciences & Forestry Arts 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 Materials Science & Nanotechnology Public Health Social Sciences Other

Published : 17 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 17 Documents
Search

 1   2 
Fiscal Distress of Local Government Study on Regencies/Cities in the Provinces of East Nusa Tenggara, Maluku, and North Maluku Halim, Abdul; Moi, Maria Odriana Veronica; Baswir, Revrisond
Jurnal Dinamika Akuntansi Vol 8, No 2 (2016): September 2016
Publisher : Department of Accounting, Faculty of Economics, Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/jda.v8i2.9315

Abstract

This study aims to examine the factors that influence the occurrence of fiscal distress in local government. The degree of decentralization, local financial dependency ratio and local financial independence ratio were used to predict fiscal distress. The method used in this study is a quantitative research and used the regencies/cities in the province of East Nusa Tenggara, Maluku and North Maluku were taken as samples. The results showed different result with previous studies, that the degree of decentralization, local financial dependency ratio and local financial independence ratio do not affect the fiscal distress.
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

Abstract

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.
THE ROLE OF FIRM SIZE IN MODERATING THE EFFECT OF RELATED PARTY TRANSACTIONS ON FIRM VALUE Alfonsus Rodriques Suninono; Maria Odriana Veronica Moi; Mariadriana Corysave Manehat
Jurnal Ekonomi Vol. 12 No. 02 (2023): Jurnal Ekonomi, Perode April - Juni 2023
Publisher : SEAN Institute

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

Abstract

This study examines the role of firm size in moderating the effect of related party transactions on firm value. This study used a sample of manufacturing companies in the food and beverage sector listed on the Indonesia Stock Exchange (IDX) through the purposive sampling method for the 2016-2020 period, so the final sample number was 10, with a total of 50 observations. Hypothesis testing used panel data regression with eviews version 12. Study results show that sales-related party transactions have a positive and significant effect on firm value, while purchased-related party transactions do not affect on firm value. The results of the moderation effect study show that company size cannot moderate the relationship between sales related party transactions and purchased related party transactions on firm value.
PERANCANGAN SISTEM INFORMASI PENJUALAN DAN PENERIMAAN KAS PADA USAHA MEBEL: indonesia Yustina Alfira Nay; Leopold Melkiano Triangga Dawu; Maria Odriana Veronica Moi
Jurnal Akuntansi Universitas Muhammadiyah Kupang Vol. 10 No. 2 (2023): JURNAL AKUNTANSI (JA)
Publisher : PROGRAM STUDI AKUNTANSI - UNIVERSITAS MUHAMMADIYAH KUPANG

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

Abstract

Taruna Furniture is a manufacturing business that has been established for 15 years, producing interior furniture based on customer orders, but does not yet have a good sales and cash receipt system. Order data processing and sales transactions are still carried out in a simple manner, cash receipts are not recorded properly, there are no complete transaction archives, limited financial literacy of business owners, difficulty measuring business results, and income earned is directly used for daily needs. This research aims to design a sales and cash receipts information system that suits Taruna Furniture's needs in order to make work easier, produce the required reports and measure business results. The method used is piece analysis and system design through flow diagrams. The results of the research are in the form of a sales and cash receipts system design which is important to implement so that the Taruna Furniture business can continue to survive amidst business competition.
Community Empowerment Through Selling Price Determination Training at The Border Market of Humusu C Village, Insana District, North Central Timor Regency Odriana Veronica Moi, Maria; Wada Betu, Kristina; Yohanes William Timuneno, Antonius; Cecilia Pah, Viany; M.T Dawu, Leopold; Brito, Manuel; Canciao Freitas, Joao
International Journal Of Community Service Vol. 4 No. 1 (2024): February 2024 (Indonesia - Malaysia)
Publisher : CV. Inara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51601/ijcs.v4i1.242

Abstract

This service will be carried out at the border market of Humusu C Village, Insana District, North Central Timor Regency, East Nusa Tenggara Province. The problems experienced by the village are composed in two types of problems, namely accounting problems, and financial management problems with the following details: Accounting problems faced by Humusu C Village include:lack of understanding in financial records so that they are unable to get out of poverty, inadequate knowledge of business concepts, so they are unable to set goals for economic activities carried out. Furthermore, the financial management problem faced by Humusu C Village is a lack of understanding in determining the price of goods sold, resulting in prices that are too low on the products sold and very minimal profits.1) Lack of understanding in financial records; 2) Knowledge of weak business concepts; 3) Inability to set targets and evaluate the business. Financial management problems faced by Humusu C Village include: 1) Putting prices too low and always reducing profits. Solutions offered to overcome these problems include socialization to communities directly involved in international transactions at the border market of Humusu C Village, Focus Group Discussion (FGD) with sellers in the Humusu C Village environment to ensure the determination of selling prices in the border market, and assistance of each team member with the seller group. With the solutions offered for the above problems, it is hoped that international transactions that occur in the border market of Humusu C Village can run according to the policies and rules set by the Government.
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.
AN ANALYSIS OF THE FISCAL CAPACITY OF DISTRICT AND CITY GOVERNMENTS IN THE EAST NUSA TENGGARA PROVINCE Veronica Moi, Maria Odriana; Susano P. Baso; Ilyona Risty
Jurnal RAK (Riset Akuntansi Keuangan) Vol. 8 No. 1 (2023): April 2023
Publisher : Universitas Tidar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31002/rak.v8i1.629

Abstract

This study aims to analyze the fiscal capacity of districts and cities in East Nusa Tenggara Province through the analysis of the degree of decentralization and fiscal capacity index. Data were analyzed using the degree of fiscal decentralization formula and the calculation of the fiscal capacity index. The results showed that on average, districts and cities in East Nusa Tenggara Province have a low degree of decentralization of 7.99% and are in the very low fiscal capacity index category of 0.442-0.515. The largest contribution to the allocation of regional expenditure comes from central government transfer funds.
Pengukuran Kinerja Pemerintah Daerah: Kontribusi Sektor Pariwisata terhadap Pendapatan Asli Daerah pada Kabupaten Manggarai Barat Moi, Maria Odriana Veronica
AKSIOMA : Jurnal Manajemen Vol 3 No 1 (2024): AKSIOMA : Jurnal Manajemen [Februari-Juli 2024]
Publisher : Program Studi Manajemen dan Magister Manajemen, Fakultas Ekonomika dan Bisnis, Universitas Katolik Widya Mandira

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30822/aksioma.v3i1.2589

Abstract

Penelitian ini bertujuan untuk mengukur kinerja pemerintah daerah, yang salah satunya melalui kontribusi pendapatan sektor pariwisata yang terdiri dari pajak daerah dan retribusi daerah. Pajak daerah sektor pariwisata terdiri dari pajak hotel, pajak restoran dan pajak hiburan. Retribusi daerah sektor pariwisata terdiri dari retribusi tempat rekreasi dan retribusi tempat pariwisata. Data dikumpulkan dari tahun 2017-2021 dan dianalisis menggunakan rumus derajat kontribusi yang dikalsifikasikan berdasarkan tingkat kontribusi. Hasil penelitian menunjukkan bahwa kontribusi pendapatan daerah sektor pariwisata terhadap PAD Kabupaten Manggarai Barat tahun 2017-2021 rata-rata sebesar 25,73% dengan kategori sedang. Apabila dilihat dari setiap sumber pendapatan sektor pariwisata baik pajak daerah maupun retribusi daerah berada dalam kategori sangat kurang.
AKUNTABILITAS DALAM PERSPEKTIF TRADISI KEMATIAN SUA MASYARAKAT BAJAWA Dawu, Leopold Melkiano Triangga; Moi, Maria Odriana Veronica; Jaja, Aurelius Mikael Lengi
JURNAL DARMA AGUNG Vol 31 No 4 (2023): AGUSTUS
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat Universitas Darma Agung (LPPM_UDA)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46930/ojsuda.v31i4.3211

Abstract

The aim of this research is to find the meaning and form of accountability of the SUA Tradition in the Bajawa Society. The concept of accountability can be defined as the accountability or obligation to respond to parties who have the right or authority to request information or accountability regarding the performance and actions of an individual/legal entity/management or collective organization. This type of research is qualitative research. Ethnographic Approach used in this study, data collection was carried out by following observations, in-depth interviews with informants, and documentation. The Sua tradition is a series of death events from the Bajawa people that occur when grieving for a family. The Sua tradition is a series of death events for the Bajawa people, where previously there was grief for a family. The results of the meaning and form of accountability in the SUA death tradition are distinguished in three main dimensions, namely physical, kinship and socio-cultural accountability. The kinship dimension is part of all activities in the SUA tradition, both in the socio-cultural dimension and in the physical dimension.
PENGARUH KOMPETENSI SDM DAN PENERAPAN STANDAR AKUNTANSI PEMERINTAH TERHADAP KUALITAS LAPORAN KEUANGAN PEMDA KOTA KUPANG DENGAN SPI SEBAGAI VARIABEL MEDIASI Triangga Dawu, Leopold Melkiano; Veronica Moi, Maria Odriana; Irayanti Seran, Adiutrix Maria
Journal of Economic, Bussines and Accounting (COSTING) Vol 7 No 6 (2024): COSTING : Journal of Economic, Bussines and Accounting
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v7i6.13794

Abstract

Penelitian ini bertujuan untuk menilai dampak dari Kompetensi SDM dan Implementasi SAP terhadap kualitas laporan keuangan Pemerintah Daerah Kota Kupang, dengan SPI sebagai mediator. Penelitian ini dilakukan dengan menggunakan metode kuantitatif, dengan teknik pengambilan sampel purposive. Penelitian ini berfokus pada 10 Satuan Kerja Perangkat Daerah Kota Kupang, dengan total 50 responden. Uji hipotesis dilakukan dengan menggunakan SmartPLS. Hasil penelitian menunjukkan bahwa kompetensi SDM berpengaruh signifikan terhadap kualitas laporan keuangan pemerintah daerah, implementasi SAP memberikan dampak signifikan terhadap kualitas laporan keuangan, kompetensi SDM berpengaruh signifikan terhadap SPI, implementasi SAP berpengaruh signifikan terhadap SPI, dan sistem pengendalian internal tidak berpengaruh signifikan terhadap kualitas laporan keuangan. Selain itu, efek tidak langsung dari kompetensi SDM terhadap kualitas laporan keuangan pemerintah daerah melalui SPI ditemukan tidak signifikan, begitu pula dengan pengaruh implementasi SAP terhadap kualitas laporan keuangan melalui SPI.
Co-Authors Alfonsus Rodriques Suninono Arbania, Septiani Baso, Purnamasari Baso, Susana Purnamasari Baswir, Revrisond Beatrix Yunarti Manehat Bribin Burin, Stefanie Noviega Brito, Manuel Canciao Freitas, Joao Cecilia Pah, Viany David Manafe Dawu , Leopold M.T. G. Ch. Watu, Engelbertus Halim, Abdul Hendrikus T. Lejap, Hedwigh Ilyona Risty Irayanti Seran, Adiutrix Maria Jaja, Aurelius Mikael Lengi Jesus, Monica Pareira De Kono, Evelin Maria Kristina Kristina Wada Betu Leopold Melkiano Triangga Dawu Leopold Melkiano Triangga Dawu Lian, Yohanes Pemandi Loda, Adelheid Elisabet M.T Dawu, Leopold Malut, Maria Goreti Mariadriana Corysave Manehat Noviega Bribin Burin, Stefanie Pah, Vianny Cecilia Seran, Adiutrix Maria Irayanti Suninono, Alfonsus Rodriques Susana Purnamasari Baso Susano P. Baso Timuneno, Antonius Y.W. Triangga Dawu, Leopold Melkiano Wada Betu, Kristina Yohanes William Timuneno, Antonius Yolinda Yanti Sonbay Yustina Alfira Nay