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All Journal RJABM (Research Journal of Accounting and Business Management) EKONOMIKA45 Journal of Innovation Research and Knowledge Dharmawangsa: International Journal of the Social Sciences, Education and Humanitis 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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Analisis Pengelolaan Barang Milik Daerah Pada Badan Pengelolaan Keuangan Dan Pendapatan Daerah (BPKPD) Di Kabupaten Malaka Virgilius Gracelio Seran; Petrus E. De Rosari; Cicilia A. Tungga
Jurnal Manajemen dan Ekonomi Kreatif Vol. 2 No. 2 (2024): April : Jurnal Manajemen dan Ekonomi Kreatif
Publisher : Universitas Kristen Indonesia Toraja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59024/jumek.v2i2.352

Abstract

This study aims to describe the management of regional property at the Regional Financial and revenue management agency (BPKPD) in Malaka Regency. The method used is qualitative with a qualitative descriptive approach involving the head of the asset sector I and the head of the security sub-sector from BPKPD Malaka Regency. This research focuses on the management of regional property at BPKPD Malaka Regency, using data collection techniques in the form of observation, interviews, and documentation which are analyzed using the Miles and Huberman model analysis technique. The results of this study indicate that the management of regional property at BPKPD Malaka Regency has been carried out properly, starting from planning needs and budgeting, procurement, use, utilization, security and maintenance, valuation, handover, deletion, destruction, administration and supervision and control guidance. In addition, the management carried out by the asset sector at BPKPD as an assistant manager is in accordance with the procedures for the regional property management cycle stipulated in Permendagri No. 19 of 2016 concerning guidelines for managing regional property, but not all have been carried out optimally, such as the delay in submitting reports at the user of goods (OPD) level, the utilization of regional property by BPKPD Malaka Regency which is only limited to the utilization of security leases carried out by BPKPD Malaka Regency does not carry out legal security.
Pengaruh Loan To Value (LTV) dan Shock Variabel Makroekonomika terhadap Industri Properti di Indonesia Yustina Irmiyanti Mamir Tanar; Fransina W. Ballo; Cicilia A. Tungga
Jurnal Manajemen dan Ekonomi Kreatif Vol. 2 No. 2 (2024): April : Jurnal Manajemen dan Ekonomi Kreatif
Publisher : Universitas Kristen Indonesia Toraja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59024/jumek.v2i2.353

Abstract

This research aims to determine the influence of Loan To Value (LTV), BI Rate and Exchange Rate on Residential Property Sales. This type of research is quantitative research with secondary data in the form of Loan To Value, BI Rate, Exchange Rates and Residential Property Sales data. The data analysis technique used is SPSS. .The results of this research show that LTV, BI Rate and Exchange Rate simultaneously influence Residential Property Sales with a significance of 0.004 < 0.05. Meanwhile, partially LTV has a positive effect on Residential Property Sales with a significant value of 0.897, BI Rate has a positive effect on Residential Property Sales with a significant value of 0.173 and the Exchange Rate has a positive effect on Residential Property Sales with a significant value of 0.001. With the results achieved, namely LTV, BI Rate and Exchange Rate, they play an important role in the sale of Residential Property. For related agencies, it is better to improve their performance to improve the quality of Residential Property Sales.
IMPLEMENTASI PRINSIP GOOD GOVERNANCE TERHADAP PENGELOLAAN KEUANGAN DAERAH KOTA KUPANG Kaka, Angelo A. L. A. Rehi; Petrus E. De Rozari; Cicilia A. Tungga
Journal of Innovation Research and Knowledge Vol. 5 No. 2: Juli 2025
Publisher : Bajang Institute

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Abstract

Penelitian ini bertujuan untuk menganalisis implementasi prinsip good governance terhadap pengelolaan keuangan daerah Kota Kupang serta mengidentifikasi faktor-faktor yang mempengaruhi implementasi prinsip good governance terhadap pengelolaan keuangan daerah Kota Kupang. Penelitian ini menggunakan metode studi kasus dengan pendekatan deskriptif kualitatif. Hasil penelitian menunjukan bahwa implementasi prinsip good governance seperti transparansi, akuntabilitas, efektivitas, efisiensi, serta partisipasi masyarakat dan supremasi hukum sudah diimplementasikan pada setiap tahapan pengelolaan keuangan daerah, mulai dari perencanaan, penganggaran, pelaksanaan, penatausahaan, pelaporan dan pertanggungjawaban serta pengawasan, namun belum sepenuhnya optimal. Ditemukan permasalahan seperti partisipasi masyarakat yang bersifat formalisik, keterlambatan pembahasan perancangan dan pelaporan APBD, tantangan dalam menyelaraskan antara usulan masyarakat dan perencanaan teknokratis organisasi perangkat daerah (OPD) serta kesalahan teknis sistem teknologi. Penelitian ini telah mengidentifikasi faktor-faktor yang mempengaruhi implementasi good governance antara lain adalah kualitas sumber daya manusia (SDM), kepemimpinan, infrstruktur sistem dan teknologi, partisipasi publik, fungsi pengawasan, dan budaya birokrasi. Kesimpulannya adalah secara prosedural implementasi prinsip good governance sudah dilaksanakan, namun secara substansial belum sepenuhnya terlaksana. Faktor kualitas sumber daya manusia (SDM), kepemimpinan, infrastruktur sistem dan teknologi, pengawasan, partisipasi publik, dan budaya birokrasi mempengaruhi implementasi prinsip good governance terhadap pengelolaan keuangan daerah Kota Kupang.
Dampak Perputaran Harga Cabai terhadap Pendapatan Kelompok Tani Fajar Amanas Desa Biau Kecamatan Io Kufeu Kabupaten Malaka Erwindus H Nurak; Fransina W. Ballo; Cicilia A. Tungga
EKONOMIKA45 :  Jurnal Ilmiah Manajemen, Ekonomi Bisnis, Kewirausahaan Vol. 12 No. 2 (2025): Juni: Jurnal Ilmiah Manajemen, Ekonomi Bisnis, Kewirausahaan
Publisher : Fakultas Ekonomi Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/ekonomika45.v12i2.4297

Abstract

This study aims to describe the impact of chili price volatility on the income of Fajar Amanas Farmers Group, Biau Village, Io Kufeu District, Malaka Regency. The research method used is a qualitative descriptive method and its implementation uses interview and documentation techniques. The research location chosen is the Fajar Amanas Farmers Group located in Biau Village, Io Kufeu District, Malaka Regency, East Nusa Tenggara Province. The types of data used are primary and secondary data. The results of the study showed that the total cost of chili cultivation was Rp6,776,000 with a total production per month of 200 kilograms, with a total price of Rp100,000 per kilogram, the total income was Rp20,000,000, with a total income of Rp13,224,000.
STRATEGI PENGEMBANGAN UMKM GULA SEMUT DALAM PENINGKATAN PEREKONOMIAN MASYARAKAT DESA OEBOU DAN DESA OETEFU KABUPATEN ROTE NDAO Salle, Jeko Jermias; Maria Indriyani Hewe Tiwu; Cicilia A. Tungga
Journal of Innovation Research and Knowledge Vol. 5 No. 5 (2025): Oktober 2025
Publisher : Bajang Institute

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Abstract

Penelitian ini bertujuan untuk menganalisis strategi pengembangan Usaha Mikro, Kecil, dan Menengah (UMKM) gula semut dalam meningkatkan perekonomian masyarakat di Desa Oebou dan Desa Oetefu, Kabupaten Rote Ndao. UMKM gula semut memiliki potensi besar sebagai sumber ekonomi lokal karena ketersediaan bahan baku berupa pohon lontar yang melimpah dan telah menjadi bagian dari kearifan lokal masyarakat setempat. usaha ini masih menghadapi berbagai kendala seperti keterbatasan modal, tekniK pengolahan yang masih sederhana, kualitas produk yang rendah, serta akses pemasaran yang terbatas. Metode penelitian yang digunakan adalah pendekatan deskriptif kualitatif dengan teknik pengumpulan data melalui observasi, wawancara, dan dokumentasi. Hasil penelitian menunjukkan bahwa strategi pengembangan UMKM gula semut yang efektif meliputi peningkatan kapasitas produksi melalui pelatihan dan inovasi teknologi, penguatan akses permodalan, perbaikan kualitas produk dan kemasan, serta perluasan jaringan pemasaran melalui kolaborasi dengan instansi terkait. Dengan penerapan strategi yang tepat, UMKM gula semut dapat berkontribusi secara signifikan terhadap peningkatan pendapatan dan kesejahteraan masyarakat, serta mendorong pertumbuhan ekonomi lokal di Kabupaten Rote Ndao.
PENGARUH MANAJEMEN ASET TERHADAP OPTIMALISASI PEMANFAATAN ASET TETAP (Studi Kasus di Universitas Nusa Cendana Kupang) Ndun, Fitra Jeneri; Cicilia A. Tungga; Aldarine Molidya
Journal of Innovation Research and Knowledge Vol. 5 No. 7 (2025): Desember 2025
Publisher : Bajang Institute

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Abstract

Penelitian ini bertujuan untuk mengetahui bagaimana pengaruh Inventarisasi Aset, Penilaian Aset, Legal Audit, dan Pengawasan dan Pengendalian Aset terhadap Optimalisasi Pemanfaatan Aset Tetap di Universitas Nusa Cendana Kupang. Jenis penelitian yang digunakan dalam penelitian ini adalah dengan pendekatan kuantitatif dengan metode analisis yang digunakan adalah analisis statistik dekriptif dan analisis regresi linear berganda. Pengumpulan data dilakukan melalui wawancara dan penyebaran kuesioner kepada para responden di 25 unit/fakultas di Universitas Nusa Cendana Kupang. Hasil penelitian membuktikan bahwa Inventarisasi aset memiliki pengaruh yang positif dan signifikan terhadap optimalisasi pemanfaatan aset tetap di Universitas Nusa Cendana Kupang. Penilaian aset memiliki pengaruh yang positif dan signifikan terhadap optimalisasi pemanfaatan aset tetap di Universitas Nusa Cendana Kupang. Legal audit memiliki pengaruh yang positif dan signifikan terhadap optimalisasi pemanfaatan aset tetap di Universitas Nusa Cendana Kupang. Pengawasan dan pengendalian aset memiliki pengaruh yang positif dan signifikan terhadap optimalisasi pemanfaatan aset tetap di Universitas Nusa Cendana Kupang. Hal ini menunjukkan bahwa indikator inventarisasi aset, penilaian aset, legal audit, serta pengawasan dan pengendalian aset secara langsung mempengaruhi optimalisasi pemanfaatan aset tetap di Universitas Nusa Cendana Kupang.
ANALISIS KUALITATIF ATAS POTENSI DAN HAMBATAN PEMUNGUTAN PAJAK PENGHASILAN CONTENT CREATOR FACEBOOK PROFESSIONAL DI KOTA KUPANG Sonya, Hortensia Ade; Cicilia A. Tungga; Aldarine Molidya
Journal of Innovation Research and Knowledge Vol. 5 No. 8 (2026): Januari 2026
Publisher : Bajang Institute

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Abstract

This research aims to analyze the potential and obstacles of Income Tax collection as well as the level of compliance of professional Facebook content creators in reporting and paying Income Tax (PPh) in Kupang City using a qualitative approach. The data sources in this study are primary and secondary data sources. Data were collected through in-depth interviews with content creators, tax consultants, and analysis of related documents. The data was then analyzed using the Miles & Huberman model, which includes data reduction, data presentation, and conclusion drawing/verification. The results of the study show that the potential for tax collection from content creators is quite high in line with the increase in the number of creators and the amount of income. However, the main obstacles faced are low tax awareness, the absence of a specific business classification (KLU) for content creators, and a lack of transparency in the tax deduction mechanism. The level of compliance among content creators in reporting and paying taxes also varies.
PENGARUH PENERAPAN E-FILLING, PERSEPSI WAJIB PAJAK DAN PENGALAMAN PENGGUNAAN E-FILLING TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI DALAM PENYAMPAIAN SURAT PEMBERITAHUAN TAHUNAN DI KANTOR PELAYANAN PAJAK PRATAMA KUPANG Ndaumanu, Elsya Stivani Monica; Anthon S. Y. Kerihi; Cicilia A. Tungga
Journal of Innovation Research and Knowledge Vol. 5 No. 8 (2026): Januari 2026
Publisher : Bajang Institute

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Abstract

This study aims to determine (1) To determine and analyze the effect of the implementation of E-filling on the Compliance of Individual Taxpayers in submitting Annual Tax Returns. (2) To determine and analyze the effect of the perception of Taxpayer convenience on the Compliance of Individual Taxpayers in submitting Annual Tax Returns. (3) To determine and analyze the effect of the experience of using E-filling on the compliance of Individual Taxpayers in submitting Annual Tax Returns. (4) To determine the effect of the implementation of E-filling, taxpayer perceptions and experience of using E-filling on the compliance of individual taxpayers in submitting annual tax returns at the Kupang Pratama Tax Service Office. The data used in this study were obtained using a questionnaire. This study uses a quantitative research approach. The population in this study were individual Taxpayers who reported SPT via E-filling at the Kupang Pratama Tax Office in 2024 totaling 54,587 Taxpayers. The sample of this study was 100 Taxpayers at the Kupang Pratama Tax Office in 2024. Sampling in this study used the Slovin formula. The analysis method used was descriptive statistical analysis, validity test, reliability test, classical assumption test, multiple linear regression and hypothesis test using the statistical package for the social sciences 25 (SPSS 31) application. The results of this study indicate that (1) The Implementation of E-Filling has a significant effect on Individual Taxpayer Compliance in submitting Annual Tax Returns at the Kupang Pratama Tax Service Office. (2) Taxpayer Perception has a significant effect on the ease of use of e-filling in reporting SPT. (3) Experience in using e-filling has a significant effect on Individual Taxpayer compliance. (4) The Implementation of E-filling, Perception of Ease of Use of Taxpayers and Experience in Using E-filling together have a significant effect on Taxpayer Compliance in Submitting Annual Tax Returns.
STRATEGIES FOR THE DEVELOPMENT OF SUPER-PRIORITY TOURISM TO BOOST ECONOMIC GROWTH IN LABUAN BAJO Reinaldo putra chanai; Cicilia a. Tungga; Olivia L.E. Tomasowa
Dharmawangsa: International Journal of the Social Sciences, Education and Humanitis Vol 7, No 1 (2026): Social Sciences, Education and Humanities
Publisher : Universitas Dharmawangsa Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46576/ijsseh.v7i1.8484

Abstract

This research analyzed the development strategies of super priority tourism in increasing economic growth in Labuan Bajo, West Manggarai Regency. This research employs a descriptive qualitative approach, with data collected through interviews, observations, and documentation. The research informants include local government officials, tourism business actors, MSME actors, and local communities around tourist destinations. The data were analyzed using SWOT analysis to identify internal and external factors influencing the development of super priority tourism. The results indicate that Labuan Bajo has significant strengths, such as world-class natural and cultural tourism potential, strong government policy support, and improved tourism infrastructure. Opportunities include increasing domestic and international tourist interest and strong support from central government programs. However, several weaknesses and threats were identified, including limited human resource quality, economic disparities among local communities, and environmental pressures. The appropriate development strategy is to optimize tourism potential through infrastructure enhancement, MSME empowerment, human resource development, tourism promotion digitalization, and the implementation of sustainable tourism principles. The development of super priority tourism in Labuan Bajo has positively contributed to regional economic growth and improved local community welfare.
Co-Authors Aldarine Molidya Anthon S. Y. Kerihi 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 Indriyani Hewe Tiwu Namedah Vavati Mooy Ndaumanu, Elsya Stivani Monica Ndun, Fitra Jeneri Olivia L.E. Tomasowa Omega Ch Riwu Paskalis Kurniawan Suri Petrus E. De Roosari Petrus E. De Rosari Reinaldo putra chanai Rupertus Alfandi Jehalut Salle, Jeko Jermias Sonya, Hortensia Ade Tameno, Nikson Ursula Hadia Virgilius Gracelio Seran Welhelmina Ballo , Fransina Yohana F. Angi Yohanes Antonio Usfomeny Yustina Irmiyanti Mamir Tanar