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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

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Peran Literasi Keuangan, Inklusi Keuangan, Dan Sikap Keuangan Dalam Meningkatkan Pengelolaan Keuangan UMKM (Studi Pada UMKM Perempuan Kasih Desa Tunfeu Kecamatan Nekamese Kabupaten Kupang). Suninono, Alfonsus Rodriques; Moi, Maria Odriana Veronica; Seran, Adiutrix Maria Irayanti; Kono, Evelin Maria Kristina
Jurnal Akuntansi Manajerial Vol 10, No 1 (2025): Journal Akuntansi Manajerial
Publisher : Universitas 17 Agustus 1945 Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52447/jam.v10i1.8053

Abstract

Penelitian ini bertujuan untuk mengetahui peran Literasi Keuangan, Inklusi Keuangan dan Sikap Keuangan dalam Meningkatkan Pengelolaan Keuangan UMKM Perempuan Kasih. Metode penelitian yang digunakan dalam penelitian ini yakni deskriptif kualitatif. Metode pengumpulan data yakni melalui wawancara. Hasil penelitian ini menjelaskan bahwa literasi keuangan, inklusi keuangan dan sikap keuangan merupakan satu kesatuan yang terkait erat dengan pengelolaan keuangan. Apabila pelaku UMKM kurang memiliki literasi keuangan maka akan berpengaruh pada ketidaktepatan keputusan keuangan,  kurangnya peningkatan efisiensi dan pengelolaan risiko yang kurang baik sehingga berdampak  buruk pada pengelolaan keuangan. Inklusi keuangan yang rendah dapat membatasi akses UMKM dalam mendapatkan layanan keuangan sehingga dalam pengelolaan keuangan UMKM tidak mampu menjalankan pengembangan usaha. Selanjutnya dengan adanya sikap keuangan yang tidak dijalankan secara baik, maka akan berdampak buruk pada pengelolaan keuangan dikarenakan Pelaku UMKM tidak mampu menyeimbangkan antara pengeluaran dan pendapatan serta masih minimnya sikap menabung dan berinvestasi dalam jangka panjang.
Exploring Generation Y And Z Perspectives on Work-Life Balance Manafe, David; Moi, Maria Odriana Veronica; Bribin Burin, Stefanie Noviega
Jurnal Manajerial Vol. 12 No. 02 (2025): Jurnal Manajerial
Publisher : Program Studi Manajemen Universitas Muhammadiyah Gresik

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30587/jurnalmanajerial.v12i02.9629

Abstract

Background – Employee well-being, both physical and mental, is crucial, as previous research has shown its impact on organizational success and goal achievement. These conditions encompass experiences, skills, emotions, and behavioural patterns and are influenced by individual characteristics, including generational differences. Aim – This research seeks to explore the state of work-life balance by examining three key dimensions: Work Interference with Personal Life (WIPL), Personal Life Interference with Work (PLIW), and Work and Personal Life Enhancement (WPLE) influence employee performance and happiness within two generational groups: Generation Y and Generation Z. Design / methodology / approach – This research applies a quantitative and explanatory approach, with questionnaires distributed to 770 respondents, including employees from government, private sectors, entrepreneurs, and other categories. The data was analyzed using PLS-SEM with SmartPLS version 4. Results and Discussion – The analysis results indicate that all three dimensions significantly influence the performance of employees in Generation Z. However, for Generation Y, only the WIPL and WPLE dimensions have a significant impact on their workplace performance. Both generations experience significant increases in happiness through WIPL and WPLE. Happiness is positive and significant effects on performance and only mediates the relationship with performance in Generation Z for PLIW negatively and for the WIPL and WPLE on performance for both generations with a stronger effects in Generation Y. Conclusion - This study concludes that work-life balance dimensions influence employee performance differently across generations, with stronger effects in Generation Y than Generation Z. These findings highlight the need for flexible work arrangements to optimize employee performance and happiness. Research implication – These findings have implications for work patterns, recruitment systems, and company policies, suggesting the need for effective and comfortable working methods tailored to employees from different generational categories.  Limitations – The study’s limitations include the combination of all job categories, which may introduce bias in perceptions of dimensions, character, and performance. Additionally, cultural aspects should be considered as an external factor influencing individual behavior patterns and work methods.
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.
Sosialisasi Pentingnya Pendidikan Anti Fraud Untuk Mencegah Tindakan Kecurangan Dalam Praktik Keuangan Bagi Pelajar SMA Katolik Sint Carolus Kupang Baso, Susana Purnamasari; Malut, Maria Goreti; Moi, Maria Odriana Veronica
Celebes Journal of Community Services Vol. 4 No. 2 (2025): June - November
Publisher : STIE Amkop Makassar, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/celeb.v4i2.2925

Abstract

Di era globalisasi dan digitalisasi yang pesat, akses terhadap informasi dan layanan keuangan menjadi lebih mudah dan luas. Namun dibalik kemudahan tersebut terdapat peningkatan risiko dalam berbagai bentuk penipuan. Dengan melihat kondisi ini maka Pendidikan anti fraud sejak dini menjadi semakin penting. Di era digitalisasi dan kemudahan akses informasi seperti sekarang ini juga, generasi muda khususnya pelajar kerap menjadi sasaran empuk para pelaku kejahatan keuangan yang memanfaatkan kurangnya pemahaman mereka terhadap risiko dan tanda-tanda penipuan. Ketidaktahuan ini tidak hanya merugikan pribadi siswa, namun juga menimbulkan pola berpikir dan perilaku yang tidak sehat dalam pengelolaan keuangan di masa depan. Tujuan dari sosialisasi ini untuk memberikan pemahaman terkait tindakan fraud. Setelah peserta didik diberikan pemahaman, tujuan berikutnya berkenaan dengan pendidikan karakter anti fraud. Dengan pendidikan yang tepat, siswa dapat lebih siap menghadapi tantangan keuangan dunia nyata dengan dibekali pengetahuan dan keterampilan yang diperlukan untuk mengidentifikasi, menghindari dan melaporkan penipuan. Pengabdian kepada masyarakat ini dilakukan dengan sosialisasi dan diskusi yang melibatkan siswa/siswi SMA katolik Sint Carolus Kota Kupang kelas X dan XI. Hasil dari kegiatan ini menunjukan adanya peningkatan pemahaman tentang anti fraud, peningkatan pemahaman tentang bentuk-bentuk tindakan fraud dalam praktek keuangan, dan peningkatan pemahaman tentang bahaya dan akibat dari tindakan fraud.
Revealing the SIDA culture in Manggarai on an accrualbased accounting perspective Dawu, Leopold Melkiano Triangga; Baso, Susana Purnamasari; Moi, Maria Odriana Veronica
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.
Community Service Activities: Socialization of Financial Literacy for Micro, Small and Medium Enterprises Between Two Countries in the Motamasin Border Area Nay, Yustina Alfira; Timuneno, Antonius Y.W.; Betu, Kristina Wada; Moi, Maria Odriana Veronica; Malut, Maria Goreti; Baso, Purnamasari; Brito, Manuel; Jesus, Monica Pareira De
Asian Journal of Community Services Vol. 3 No. 9 (2024): September 2024
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/ajcs.v3i9.11235

Abstract

The aim of this activity is to provide outreach to the public about simple financial recording for MSMEs. Providing knowledge to the public about financial planning and management. Providing knowledge to the public regarding the preparation of Financial Reports for MSMEs. The theories of empowerment, training and financial literacy are adapted in this article to explain the financial literacy of MSMEs in cross-border regions. Financial literacy services include needs surveys, program planning, interactive training, discussions, effectiveness evaluations, and continued development through partnerships. The results is The MSME community in Border Areas knows about Simple Financial Recording; The Border Area MSME community knows about Financial Planning and Management for MSMEs; The MSME community in Border Areas knows about the preparation of financial reports
SOSIALISASI BEASISWA DAN PELATIHAN PEMBUATAN CURRICULUM VITAE (CV) UNTUK MEMPERSIAPKAN LULUSAN DI SMA SANTO ARNOLDUS JANSSEN KUPANG Manafe, David; Odriana Veronica Moi, Maria; G. Ch. Watu, Engelbertus; Noviega Bribin Burin, Stefanie; Hendrikus T. Lejap, Hedwigh; Elisabet Loda, Adelheid; Arbania, Septiani
Martabe : Jurnal Pengabdian Kepada Masyarakat Vol 8, No 4 (2025): MARTABE : JURNAL PENGABDIAN KEPADA MASYARAKAT
Publisher : Universitas Muhammadiyah Tapanuli Selatan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31604/jpm.v8i4.1616-1623

Abstract

Rendahnya penyerapan setelah jenjang pendidikan SMA baik untuk melanjutkan pendidikan ke jenjang yang lebih tinggi (universitas, sekolah tinggi) maupun yang bekerja atau membuka usaha (wirausaha) disebabkan oleh keadaan ekonomi yang tidak memungkinkan, ketidaksiapan dan kurangnya informasi akan akses studi lanjut maupun informasi terkait kemampuan/kompetensi pada siswa/mahasiswa yang minim. Oleh karena itu dilakukan kegiatan pengabdian masyarakat berupa sosialisasi beasiswa dan pelatihan pembuatan CV bagi siswa/I SMA Santo Arnoldus. Melalui sharing informasi dari koordinator (PIC) dan testimoni para siswa/I sangat antusiasi untuk mempersiapkan diri mendapatkan beasiswa yang disosialisasikan. Kegiatan pelatihan pembuatan CV juga membantu para siswa/I memanfaatkan alat bantu yang ada dan belajar memperkenalkan potensi dan keterampilan yang dimiliki baik untuk melamar beasiswa maupun melamar kerja atau kesempatan magang. Kegiatan yang diikuti oleh seluruh siswa/I kelas X sampai kelas XII ini berjalan dengan baik dan mendapat evaluasi baik berupa adanya rasa motivasi, pemahaman materi yang sangat baik dan harapan agar kegiatan ini dapat dilaksanakan secara rutin.
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