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All Journal BERDAYA: Jurnal Pendidikan dan Pengabdian Kepada Masyarakat Oeconomicus Journal of Economics Jurnal Akuntansi : Transparansi dan Akuntabilitas Perspektif Akuntansi Kontigensi: Jurnal Ilmiah Manajemen AKM: Aksi Kepada Masyarakat Indo-Fintech Intellectuals: Journal of Economics and Business
Muga, Maria Prudensiana Leda
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Religion Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Industrial & Manufacturing Engineering Public Health Social Sciences Other

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Dampak Penyaluran Bantuan Sosial Tunai Pandemi Covid-19 (Studi Kasus di Kelurahan Sikumana – Kota Kupang) Muga, Maria Prudensiana Leda; Kiak, Novi Theresia; Maak, Clarce Sarliana
OECONOMICUS Journal of Economics Vol. 5 No. 2 (2021): (Juni) edisi 10
Publisher : Program Studi Ilmu Ekonomi UIN Sunan Ampel Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15642/oje.2021.5.2.105-112

Abstract

This study aims to determine the management of Cash Social Assistance in Sikumana Village, in addition to knowing more about the impact of cash social assistance (BST) on communities affected by Covid-19 in Sikumana Village. The research method used descriptive qualitative method. The results obtained from this study indicate that the management of COVID-19 assistance in the Sikumana Village is not optimal, socialization is needed about the benefits of the assistance, so that the community has awareness of the importance of self-data reporting, so that data duplication does not occur. in the village.
Social Marketing Campaign: Upaya Meningkatkan Pemahaman dan Kepatuhan Milenial Terhadap Protokol Kesehatan. DKI Jakarta Virgo Simamora; Novi Theresia Kiak; Maria Prudensiana Leda Muga
BERDAYA: Jurnal Pendidikan dan Pengabdian Kepada Masyarakat Vol 3 No 3 (2021)
Publisher : LPMP Imperium

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36407/berdaya.v3i3.440

Abstract

Two years after the first case was detected, Indonesia is still dealing with the spread of COVID-19. Because of a lack of individual compliance to health protocols, it is becoming increasingly difficult to control. Individual compliance is influenced by several factors, the most common of which is a lack of knowledge about health protocol. This program aims to enhance millennials' knowledge of COVID-19 and encourage them to comply with the health protocol. This program was attended by 44 millennials from RT.11/RW.6, Sunter Agung, Tanjung Priok, North Jakarta, DKI Jakarta, the province with the highest number of COVID-19 cases in Indonesia. Millennials were selected because they are more likely to have asymptomatic COVID-19. This virtual training includes sharing sessions, questions and answers, and role-playing. To evaluate the difference in personal knowledge before and after the training, all participants must complete the health protocol questionnaire, previously distributed via a Google form, before and after the training. Following the training, millennial knowledge and compliance rose, according to the evaluation.
Dampak Penyaluran Bantuan Sosial Tunai Pandemi Covid-19 (Studi Kasus di Kelurahan Sikumana – Kota Kupang) Maria Prudensiana Leda Muga; Novi Theresia Kiak; Clarce Sarliana Maak
OECONOMICUS Journal of Economics Vol. 5 No. 2 (2021): (Juni) edisi 10
Publisher : Program Studi Ilmu Ekonomi UIN Sunan Ampel Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15642/oje.2021.5.2.105-112

Abstract

This study aims to determine the management of Cash Social Assistance in Sikumana Village, in addition to knowing more about the impact of cash social assistance (BST) on communities affected by Covid-19 in Sikumana Village. The research method used descriptive qualitative method. The results obtained from this study indicate that the management of COVID-19 assistance in the Sikumana Village is not optimal, socialization is needed about the benefits of the assistance, so that the community has awareness of the importance of self-data reporting, so that data duplication does not occur. in the village.
Strategi Pengembangan Ekowisata terhadap Ekonomi Lokal pada Desa Wisata Fatumnasi Clarce Sarliana Maak; Maria Prudensiana Leda Muga; Novi Theresia Kiak
OECONOMICUS Journal of Economics Vol. 6 No. 2 (2022): (Juni) edisi 12
Publisher : Program Studi Ilmu Ekonomi UIN Sunan Ampel Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15642/oje.2022.6.2.102-115

Abstract

The purpose of the research is the socio-economic conditions of the local community in the tourist village that can support the presence of tourists during their activities in the tourist area and apply a regional development strategy as an area with an ecotourism model to strengthen the existence of the Fanumasi tourist area as well as a source for tourism. The method used is qualitative descriptive by using SWOT analysis. The results obtained from this study are the need for the government to socialize the importance of nature conservation as the main tool of ecotourism and special training to attract youth around tourist attractions in marketing services
The Influence of Accountability and Transparency on The Quality of GMIT's Financial Reports in Kupang City Linda Lomi Ga; Sarlin Paleina Nawa Pau; Maria Prudensiana Leda Muga
Kontigensi : Jurnal Ilmiah Manajemen Vol 10 No 2 (2022): Kontigensi: Jurnal Ilmiah Manajemen
Publisher : Program Doktor Ilmu Manajemen, Universitas Pasundan, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56457/jimk.v10i2.286

Abstract

Church religious organizations need to pay attention to their financial reports as accountability so that users of these financial reports can understand the extent of the organization's financial condition. The church also needs to implement good financial management to produce accurate information. Accountability and transparency in the church as a non-profit organization is urgently needed, through accountability presented in quality financial reports, resource providers can ensure that the resources provided are used properly in church ministry to church congregations.How to collect data in this study is to use a questionnaire (questionnaire). Data analysis method in this study the method used is Ordinary Least Square Regression. The data was collected and processed using Descriptive Statistical Testing and Hypothesis Testing.The results of this study are the significance value of Accountability (X1) is the prob value. T-count of 0.008 <0.5 states that H1 is accepted which shows that the more accountable the accountability for financial reports made by the church, the quality of the GMIT church's financial reports in the Kupang city class is increasing. The results of this study are the significance value of Transparency (X2) is the prob value. T-count of 0.010 <0.5 states H2 is accepted indicating that the more transparent a church is in managing financial reports, the quality of the GMIT church's financial reports in Kupang City will increase.
Pengaruh Audit Tenure, Rotasi Audit, Dan Fee Audit Terhadap Kualitas Audit Pada Perusahaan Idx80 Yang Terdaftar Di Bursa Efek Indonesia Tahun 2021-2023 Tahun, Tiarafytha; Arthana, I Komang; Muga, Maria Prudensiana Leda
Indo-Fintech Intellectuals: Journal of Economics and Business Vol. 4 No. 5 (2024): Indo-Fintech Intellectuals: Journal of Economics and Business (in-Press)
Publisher : Lembaga Intelektual Muda (LIM) Maluku

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54373/ifijeb.v4i5.1887

Abstract

The incident of poor audit quality explains that the auditor is fully responsible for the entire audit process until the final audit results are obtained. This study aims to partially examine the effect of audit tenure, audit rotation and audit fees on audit quality. The data used is secondary data obtained from consolidated annual reports and audited financial reports in IDX80 companies for 2021-2023. The population in this study were IDX80 companies listed on the Indonesia Stock Exchange in 2021-2023 with purposive sampling technique for sampling so that 47 sample companies were obtained with 141 observed financial reports. The analysis technique used is binary logistic regression analysis with associative survey quantitative methods. The results obtained show that audit tenure and audit rotation partially have a positive but not significant effect on audit quality, while audit fees have a significant positive effect on audit quality. The contribution of this research is that audit quality measured using the organization and governance of Public Accounting Firms in accordance with the Decree of the Executive Board of the Indonesian Institute of Certified Public Accountants No. 4 of 2018 concerning Guidelines for Audit Quality Indicators at Public Accounting Firms.
PENGARUH ALOKASI ANGGARAN PENDAPATAN DAN BELANJA DAERAH TERHADAP PENANGANAN STUNTING PADA KABUPATEN/KOTA DI DARATAN TIMOR PROVINSI NUSA TENGGARA TIMUR Mansula, Renanta Linggar; Demu, Yohanes; Muga, Maria Prudensiana Leda
JURNAL AKUNTANSI : TRANSPARANSI DAN AKUNTABILITAS Vol 12 No 1 (2024): JURNAL AKUNTANSI: TRANSPARANSI DAN AKUNTABILITAS
Publisher : Universitas Nusa Cendana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35508/jak.v12i1.18358

Abstract

This study aims to determine the effect of the Regional Revenue and Expenditure Budget Allocation on handling stunting in Districts / Cities in the Timor Mainland of East Nusa Tenggara Province. Quantitative research using statistical analysis is the methodology employed. This research used multiple linear regression testing, hypothesis testing, classical assumption testing, validity and reliability testing, and descriptive statistical testing as analytical methodologies. The research included a sample of 45 public health department personnel from five districts/cities in Timor Mainland, East Nusa Tenggara Province. The results showed: (1) Regional Original Revenue does not impact the effective management of stunting. (2) The impact of the Special Allocation Fund on the management of stunting, (3) Village Fund has no effect on handling stunting, (4) The management of stunting is impacted by other legitimate regional revenues. (5) Regional Original Revenue, Special Allocation Fund, Village Fund, and More legitimate regional revenues impact the management of stunting.
Pengaruh Audit Tenure, Rotasi Audit, Dan Fee Audit Terhadap Kualitas Audit Pada Perusahaan Idx80 Yang Terdaftar Di Bursa Efek Indonesia Tahun 2021-2023 Tiarafytha Tahun; I Komang Arthana; Maria Prudensiana Leda Muga
Indo-Fintech Intellectuals: Journal of Economics and Business Vol. 4 No. 5 (2024): Indo-Fintech Intellectuals: Journal of Economics and Business (in-Press)
Publisher : Lembaga Intelektual Muda (LIM) Maluku

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54373/ifijeb.v4i5.1887

Abstract

The incident of poor audit quality explains that the auditor is fully responsible for the entire audit process until the final audit results are obtained. This study aims to partially examine the effect of audit tenure, audit rotation and audit fees on audit quality. The data used is secondary data obtained from consolidated annual reports and audited financial reports in IDX80 companies for 2021-2023. The population in this study were IDX80 companies listed on the Indonesia Stock Exchange in 2021-2023 with purposive sampling technique for sampling so that 47 sample companies were obtained with 141 observed financial reports. The analysis technique used is binary logistic regression analysis with associative survey quantitative methods. The results obtained show that audit tenure and audit rotation partially have a positive but not significant effect on audit quality, while audit fees have a significant positive effect on audit quality. The contribution of this research is that audit quality measured using the organization and governance of Public Accounting Firms in accordance with the Decree of the Executive Board of the Indonesian Institute of Certified Public Accountants No. 4 of 2018 concerning Guidelines for Audit Quality Indicators at Public Accounting Firms.
Pelatihan Ibu Cerdas Keuangan Sadar Nutrisi Sadar Stunting Muga, Maria Prudensiana Leda; Rafael, Sarinah Joyce Margaret; Kerihi, Simon Yohanes; Tkela, Melianus Efritron; Nabila, Alika Fiqria
AKM Vol 5 No 2 (2025): AKM : Aksi Kepada Masyarakat Jurnal Pengabdian Kepada Masyarakat - Januari 2025
Publisher : Sekolah Tinggi Ekonomi dan Bisnis Syariah (STEBIS) Indo Global Mandiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36908/akm.v5i2.1250

Abstract

Kegiatan PKM bertujuan 1) meningkatkan kesadaran dan pendampingan peserta PKM tentang dampak buruk dari kekurangan gizi pada anak. 2) Memberikan pemahaman pentingnya pemberian ASI untuk pemenuhan gizi bayi. 3) Memberikan pemahaman pentingnya kebersihan lingkungan tempat tinggal. 4) Memberikan pemahaman tentang manfaat panganan lokal untuk mencegah stunting. 5) Memberikan pelatihan cara mengolah pangan lokal agar menarik minat anak untuk mengkonsumsi panganan lokal dan sekaligus meningkatkan penghasilan keluarga. 6) Memberikan pelatihan cara mengelola keuangan rumah tangga. Metode yang digunakan adalah sosialisasi dan pendampingan. Hasil dari kegiatan PKM ini peserta paham akan pemenuhan nutrisi bagi anak sejak dari dalam kandungan dan nutrisi tersebut dapat diperoleh dari pangan lokal, adanya paham akan pentingnya kebersihan lingkungan untuk mencegah stunting, peserta paham manfaat pemberian ASI, peserta mampu mengolah panganan lokal, serta peserta yang masih kesulitan dalam mengelola keuangan rumah tangga.
PERAN INSPEKTORAT KABUPATEN TIMOR TENGAH SELATAN DALAM MELAKUKAN PENGAWASAN PENGELOLAAN KEUANGAN DANA DESA PADA KECAMATAN KOTA SOE Taneo, Ovi Yuvita; Pau, Sarlin P. Nawa; Muga, Maria Prudensiana Leda
JURNAL AKUNTANSI : TRANSPARANSI DAN AKUNTABILITAS Vol 11 No 2 (2023): Vol 11 No 2 (2023): JURNAL AKUNTANSI: TRANSPARANSI DAN AKUNTABILITAS
Publisher : Universitas Nusa Cendana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35508/jak.v11i2.14395

Abstract

This research aims to determine the role of the South Central Timor Regency Inspectorate in supervising financial management of village funds in Soe Citysub-district. The data used in this research was obtained using interviews and field observation methods. This research uses a qualitative research approach. The informants in this research were the auditor at the Inspectorate of South Central Timor Regency, the village head and the staff in Kuatae village and Noemeto Village, Soe City sub-district. This research focuses on the role of the inspectorate with research points including the role of regional inspectorates, supervision and village funds. The analytical method used is the method developed bye Miles and Huberman (1984) with the Nvivo Software tool. The result of this research state that the role of the regional inspectorate in supervising village funds in Kota Soe sub-district is more focused on training to minimize the occurence of misappropriation of village funds.
Co-Authors Arthana, I Komang Demu, Yohanes Dethan, Minarni Anaci I Komang Arthana Kerihi, Anthon Simon Yohanis Kerihi, Simon Yohanes Linda Lomi Ga Maak, Clarce Sarliana Mansula, Renanta Linggar Nabila, Alika Fiqria Nenu, Isabela Julita Novi Theresia Kiak Pau, Sarlin P. Nawa Rafael, Sarinah Joyce Margaret Sarlin Paleina Nawa Pau simamora, virgo Siti Helmyati Tahun, Tiarafytha Taneo, Ovi Yuvita Tiarafytha Tahun Tkela, Melianus Efritron