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All Journal RJABM (Research Journal of Accounting and Business Management) Journal Of Business, Finance, and Economics (JBFE) EKONOMIKA45 Journal of Innovation Research and Knowledge Jurnal Manajemen dan Ekonomi Kreatif Jurnal Riset Ekonomi dan Akuntansi Moneter : Jurnal Ekonomi dan Keuangan Menawan : Jurnal Riset dan Publikasi Ilmu Ekonomi Kajian Ekonomi dan Akuntansi Terapan
Cicilia A. Tungga
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Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Health Professions Law, Crime, Criminology & Criminal Justice Social Sciences Other

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PARADIGMA PENGELOLAAN KEUANGAN DAERAH SEBELUM DAN SELAMA PANDEMI COVID-19 DI KOTA KUPANG-NTT Maria Droste Nini Soera; Nikson Tameno; Cicilia A. Tungga
RJABM (Research Journal of Accounting and Business Management) Vol 6, No 2 (2022)
Publisher : LPPM University 17 Agustus 1945 Samarinda

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (201.876 KB) | DOI: 10.31293/rjabm.v6i2.6654

Abstract

ABSTRACT This study aims to determine the paradigm (point of view) of regional financial management before and during the Covid-19 pandemic in Kupang City based on regional financial management in 2018-2020.  To deal with the Covid-19 pandemic, the Government makes policies on the use of regional budgets which are then regulated in several regulations that have been passed.  This policy led to changes in the structure of the APBD due to the policy of refocusing and reallocating the budget.  This type of research is a comparative descriptive with a qualitative research approach.  Data collection techniques in this study were in the form of observation, interviews, and documentation.  Data analysis techniques in the form of data reduction, data presentation, and drawing conclusions.  There has been a change in the structure of the APBD, namely the PAD of Kupang City in 2020 decreased and the balancing funds from the center were diverted to deal with health problems due to Covid-19 in the City of Kupang such as DAK and DID.  Regional financial management is considered disobedient/compliance with the law but that is understandable.  Regional financial management in 2018 is categorized as effective and at the efficiency level it is categorized as efficient.  2019 is categorized as effective and quite efficient.  Meanwhile, 2020 is categorized as very effective and quite efficient.  The city government's transparency is assessed in accordance with the concept of transparency in regional financial management.   Keywords: Refocusing, Reallocation, Pandemic, Covid-19, APBD, Paradigm, Kupang City Government 
Eksistensi Inklusi Keuangan Dalam Perkembangan UMKM Tenun Ikat, Kecamatan Nita, Kabupaten Sikka Christina Natalia; Cicilia A. Tungga; Nikson Tameno
Moneter : Jurnal Ekonomi dan Keuangan Vol. 2 No. 2 (2024): April : Moneter : Jurnal Ekonomi dan Keuangan
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/moneter.v2i2.496

Abstract

This research aims to determine the role of financial inclusion in increasing the income of ikat weaving MSMEs in the sub-district, determine the role of financial inclusion in the development of ikat weaving MSMEs in Nita sub-district and find out what factors hinder the management of economic potential and development of ikat-weaving MSMEs in Nita sub-district. The research used is a case study. The research approach used is descriptive qualitative. The data sources used are primary data and secondary data, where data collection uses observation, interview and documentation study techniques. The data analysis techniques used are data reduction, data display, and conclusions. The results of the research show that the economic potential that can be managed and which is most prominent in Nita sub-district is the tourism potential in the form of ikat weaving. Efforts made by ikat weaving businesses to reduce unemployment are by opening employment opportunities for people who have skills in weaving.
Analisis Kontribusi Dan Efektivitas Penerimaan Retribusi Pelayanan Pasar Terhadap Pendapatan Asli Daerah Di Kota Kupang Yohanes Antonio Usfomeny; Petrus E. De Roosari; Cicilia A. Tungga
Moneter : Jurnal Ekonomi dan Keuangan Vol. 2 No. 3 (2024): Juli : Moneter : Jurnal Ekonomi dan Keuangan
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/moneter.v2i3.636

Abstract

This research aims to find out how much market service levies contribute to the local income of the city of Kupang, the level of effectiveness as well as the obstacles and efforts in the process of collecting market levies. This research is descriptive qualitative, namely analyzing and describing or illustrating various conditions and situations, various data collected in the form of interview results regarding the problems studied at PD. Kupang City Market. Data collection techniques were carried out using observation, interviews and documentation. The results of the research show that the level of contribution to the receipt of market service levies is classified as very low, the level of effectiveness of the receipt of market service levies is classified as less effective. Obstacles in receiving levies are traders who are in arrears and unpredictable weather. Efforts to increase market levy receipts are by providing outreach, sanctions to traders who are in arrears, selling stalls/kiosks that are still empty and making payments using EDC machines.
Pengaruh Transportasi Online Terhadap Penyerapan Tenaga Kerja Di Kota Kupang Bernadinus Yohanes Loda; Cicilia A. Tungga; Fransina W. Ballo
MENAWAN : Jurnal Riset dan Publikasi Ilmu Ekonomi Vol. 2 No. 1 (2024): Januari : MENAWAN : Jurnal Riset dan Publikasi Ilmu Ekonomi
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/menawan.v2i1.149

Abstract

This research aims to determine the effect of online transportation on labor absorption in Kupang City. This research was conducted on online application drivers in Kupang City, namely Grab, Maxim and InDrive. The number of samples studied was 32 respondents. This research uses a quantitative research approach. The sampling technique for this research uses a non-probability technique, namely the incidental sampling technique. Data analysis used in quantitative methods is validity testing, reliability testing, simple linear regression, and hypothesis testing using the Statistical Package for Social Science 26.0 for Windows (SPSS 26) tool. The test results show that the online transportation variable has an effect on labor absorption. Other findings show that online transportation simultaneously influences labor absorption with a coefficient of determination of 68.6%.
Analisis Faktor - Faktor Yang Mempengaruhi Kinerja Pengelola Keuangan Daerah Kota Kupang: Studi Kasus Kantor Badan Keuangan Dan Aset Daerah Apolonia Kudja; Petrus E. De. Rozari; Cicilia A. Tungga
MENAWAN : Jurnal Riset dan Publikasi Ilmu Ekonomi Vol. 2 No. 4 (2024): Juli : MENAWAN: Jurnal Riset dan Publikasi Ilmu Ekonomi
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/menawan.v2i4.695

Abstract

This research aims to determine and analyze the factors that influence the performance of regional financial managers. This type of research is associative quantitative. The sampling technique used in this research was a saturated population and sample with a total of 30 respondents. The data used in this research is primary data obtained from questionnaires distributed directly to respondents who include employees at the Kupang City Regional Financial and Asset Agency office. Data analysis in this research used Multiple Linear Regression with the help of SPSS IBM 21 to process questionnaire data. The results of this research show that individual factors, leadership factors and system factors influence the performance of regional financial managers, while team factors and contextual factors do not partially influence the performance of regional financial managers. The analysis results obtained are, the calculated F value is 11,118 > Ftable 2,620. It is hoped that future researchers can develop research on the performance of regional financial managers using other variables. So as to add references in enriching knowledge and identifying other factors that are truly determinant elements of employee performance at work.
Pengaruh Pertumbuhan Ekonomi (PDRB), Pendapatan Asli Daerah, Dana Alokasi Umum Dan Dana Alokasi Khusus Terhadap Belanja Daerah Di Kabupaten Timor Tengah Selatan Namedah Vavati Mooy; Petrus E. De Rozari; Cicilia A. Tungga
MENAWAN : Jurnal Riset dan Publikasi Ilmu Ekonomi Vol. 2 No. 4 (2024): Juli : MENAWAN: Jurnal Riset dan Publikasi Ilmu Ekonomi
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/menawan.v2i4.705

Abstract

This study was conducted with the aim of determining the effect of Economic Growth (GRDP), Regional Original Revenue, General Allocation Fund and Special Allocation Fund on Regional Expenditure in South Central Timor Regency. The analysis method used is multiple linear regression. The results of this study indicate that partially the economic growth variable has a positive and significant effect on regional expenditure, the regional own-source revenue variable has a positive and significant effect on regional expenditure, the general allocation fund variable has a positive and significant effect on regional expenditure and the special allocation fund variable has a positive and significant effect on regional expenditure in South Central Timor Regency. Simultaneously or together, the variables of economic growth, local revenue, general allocation funds and special allocation funds have a significant effect on regional expenditure in South Timor Tengah Regency.
Analisis Kinerja Keuangan Pemerintah Dalam Meningkatkan Pendapatan Asli Daerah Provinsi Nusa Tenggara Timur Ursula Hadia; Nikson Tameno; Cicilia A. Tungga
MENAWAN : Jurnal Riset dan Publikasi Ilmu Ekonomi Vol. 2 No. 4 (2024): Juli : MENAWAN: Jurnal Riset dan Publikasi Ilmu Ekonomi
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/menawan.v2i4.706

Abstract

This study aims to determine the analysis of government financial performance in increasing PAD in East Nusa Tenggara Province. The type of research used in this study is descriptive with a quantitative research approach. The source of data in this study is secondary data with document study data collection techniques. The technical data used in this research is secondary data with data collection techniques of document study. The data analysis techniques used are financial independence ratio analysis, financial effectiveness and efficiency ratio analysis and financial decentralization ratio analysis. The results of this research show that the Regional Financial Independence Ratio during the 2019-2023 period has slightly increased. However, the level of independence is still relatively low because there is still a dominant role of the central government. The Regional Original Revenue (PAD) Effectiveness Ratio in NTT Province during the 2019-2023 period can be categorized as less effective. The Efficiency Ratio of Regional Original Revenue (PAD) shows that the financial performance of the NTT Province government can be categorized as very efficient. For the average ratio of the degree of decentralization within a period of 5 (five) years, it has slightly increased every year, but its financial capacity is still in the less capable category.
Analisis Pinjaman Pada Pemerintah Daerah Kabupaten Manggarai Rupertus Alfandi Jehalut; Aldarine Molidya; Cicilia A. Tungga
Kajian Ekonomi dan Akuntansi Terapan Vol. 1 No. 2 (2024): Juni : Kajian Ekonomi dan Akuntansi Terapan (KEAT)
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/keat.v1i2.196

Abstract

This research aims to analyze the requirements, influencing factors, impacts, and effective solutions for loan management carried out by the Regional Government of Manggarai Regency in 2022. This regional loan analysis was carried out based on the provisions regulated in PP Number 56 of 2018 concerning “Regional Loans”. The research method used is descriptive qualitative. The type of research data used is qualitative and quantitative data with primary and secondary data sources. The data collection techniques in this research are interviews and documentation using the data analysis method proposed by Miles and Huberman. The results of this research show that regional loans made by the Manggarai Regency Government meet the requirements stated in PP Number 56 of 2018 Article 15, where the main factor in taking loans is to finance projects that are the development plans of the Manggarai Regency regional head. This regional loan has had a positive impact on infrastructure development and the DSCR value is 2.54 points, which means there is no indication of having a negative impact on the financial health of the Manggarai Regency Government area. The loan management solutions provided by research informants are in accordance with the principles of providing regional loans as stated in PP Number 56 of 2018 Article 3.
Analisis Kinerja Pengelolaan Dana Operasional Sekolah (BOS) pada SD GMIT 07 Oebufu Omega Ch Riwu; Anthon S.Y Kerihi; Cicilia A. Tungga
Jurnal Riset Ekonomi dan Akuntansi Vol. 2 No. 4 (2024): December: JURNAL RISET EKONOMI DAN AKUNTANSI
Publisher : Institut Teknologi dan Bisnis (ITB) Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54066/jrea-itb.v2i4.2600

Abstract

This research aims to determine the management of School Operational Assistance (BOS) funds at GMIT 07 OEBUFU Elementary School based on the POAC Planning, Organizing, Implementing and Accountability management system. This research uses a qualitative descriptive research type using the Nvivo tool. The data sources used are primary data sources and secondary data sources with data collection techniques based on the results of interviews, observation, documentation and triangulation. The data analysis techniques used are data reduction, data presentation and drawing conclusions using the N-vivo 12 Plus software tool. The research results show that the performance of managing School Operational Assistance (BOS) funds at GMIT 07 Oebufu Elementary School is based on the Planning, Organizing, Implementing and Accountability (POAC) management system. The performance of managing school operational funds has been running quite well, however, in the process of managing boss funds, there are problems at the implementation stage where the school experiences delays in disbursement due to delays in reporting, this occurs due to changes in boss fund management rules, and system changes. reporting.
Penggunaan Dana Desa terhadap Pemberdayaan dalam Meningkatkan Kesejahteraan Masyarakat di Desa Wolowea Timur Kecamatan Boawae Kabupaten Nagekeo Maria Liliosa Coo Wea; Petrus I. De Rozari; Cicilia A. Tungga
Journal Of Business, Finance, and Economics (JBFE) Vol 5 No 2 (2024): Journal Of Business, Finance, and Economics (JBFE)
Publisher : Universitas Veteran Bangun Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32585/jbfe.v5i2.5713

Abstract

This study aims to determine the use of village funds for empowerment in improving community welfare in East Wolowea Village, Boawae District, Nagekeo Regency by using a qualitative descriptive approach method. The type of research used in this study is field research. The informants used in this study consisted of the Village Head, Village Secretary, Village Treasurer, BPD and the Community. Data were collected using observation, interview, and documentation techniques. The data sources in this study are primary data sources and secondary data. Based on the results of the research, it shows that the empowerment program given to the community in East Wolowea Village, through assistance in the procurement of chickens, cocoa seedlings, and plant seeds has had a positive impact on the welfare of the community. These positive impacts can be seen in increasing income, fulfilling nutritional needs, and saving costs. However, the overall improvement in welfare is still not significant due to several obstacles faced, such as changes in the number of uncertain crops and damage to crops.
Co-Authors Aldarine Molidya Anthon S.Y Kerihi Apolonia Kudja Bernadinus Yohanes Loda Christina Natalia de Rozari, Petrus E. Erwindus H Nurak Kaka, Angelo A. L. A. Rehi Maria Droste Nini Soera Maria Herlina Novali Ngangu Maria I. Hewe Tiwu Maria Indriyani Hewe Tiwu Maria Liliosa Coo Wea Namedah Vavati Mooy Ndun, Fitra Jeneri Nolviana Arisa Bete Omega Ch Riwu Paskalis Kurniawan Suri Petrus E. De Roosari Petrus E. De Rosari Rupertus Alfandi Jehalut Salle, Jeko Jermias Tameno, Nikson Ursula Hadia Virgilius Gracelio Seran Welhelmina Ballo , Fransina Yohana F. Angi Yohanes Antonio Usfomeny Yustina Irmiyanti Mamir Tanar