Article Per Year (5 Year)
p-Index From 2021 - 2026
2.589
P-Index
This Author published in this journals
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
Unknown Affiliation
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Health Professions Law, Crime, Criminology & Criminal Justice Social Sciences Other

Published : 19 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 19 Documents
Search

 1   2 
Analisis Pengaruh Pajak Daerah dan Retribusi Daerah terhadap Pendapatan Asli Daerah dengan Variabel Moderasi Jumlah Penduduk pada Kabupaten Manggarai Maria Herlina Novali Ngangu; Maria I. Hewe Tiwu; 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.v5i2.5715

Abstract

This research aims to examine the influence of Regional Taxes and Regional Levies on Original Regional Income (PAD) in Manggarai Regency, as well as the role of Population as a moderating variable using various regression models. The analysis includes simple regression, regression with interaction (MRA), as well as the T test and F test to test the significance of independent variables on PAD. The results show that Regional Taxes and Population have a significant influence on PAD, while Regional Levies do not have a significant influence. The regression model moderated by population reveals that the interaction with regional taxes strengthens its influence on PAD. However, population does not moderate the influence of regional levies on PAD. Overall, these models can explain most of the variation in PAD, with R2 reaching 75.5% up to 80.3%. Hypothesis testing shows that simultaneously, Regional Taxes, Regional Levies, and Population have a significant effect on PAD with an Adjusted R Square value of 0.603. The partial test also shows the significance of the regression model, with Regional Taxes and Population each having significant influence on PAD, while Regional Levies do not have a partially significant influence. The results of this research are in line with several previous studies which show that Regional Taxes and population have a significant impact on PAD, while the influence of Regional Levies is not significant.
Analisis Pemanfaatan Dana Pensiun dalam Pemenuhan Kebutuhan Hidup Pensiunan PNS di Kabupaten Belu Nolviana Arisa Bete; Nikson Tameno; 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.v5i2.5744

Abstract

The research aims to analyze how the use of pension funds affects the daily lives of retired civil servants and the excent to which pension funds have been utilized optimally according to their needs. The research method used is qualitative with a case study approach, involving in-depth interviews with retired civil servants and analysis of related pension policy documents. The research results show that the use of pension fundshas a significant impact on the financial literacy, invesment strategies and financial planning influence the effectiveness of using pension funds. This research also illustrates that the majority of retired civil servants in Belu regency are able to utilize pension funds optimally according to their living needs, althoungh challenges such as inflation and the ever-increasing cost of living are still a major concern. This study is expected to provide deeper insight into how pension fund management can be improved to improve the quality of live of retired civil servants in retirement, as well as provide recommendations for better policies in managing pension funds in Belu Regency.
Pengaruh Pengawasan Keuangan Daerah terhadap Efektivitas Pengelolaan Anggaran Pemerintah Daerah Kabupaten Belu Paskalis Kurniawan Suri; Yohana F. Angi; 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.v2i2.343

Abstract

This study aims to determine and explain the effect of regional financial supervision on the effectiveness of budget management of the Belu Regency Regional Government. The type of research used by researchers is quantitative research using primary data. This research was conducted at the Regional Financial and Asset Management Agency (BPKAD) of Belu Regency. The sampling technique used in this study was by distributing questionnaires. The data analysis techniques used in this study are data validity and reliability tests, simple linear regression analysis, classical assumptions, hypothesis testing and the coefficient of determination (R²) using the Statistical Package for Social Science 22.0 for windows (SPSS 22) analysis tool. The results of this study indicate that regional financial supervision affects the effectiveness of budget management at the Regional Finance and Asset Agency of the Belu Regency Government.
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

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

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

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

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

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

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.
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