Article Per Year (5 Year)
p-Index From 2021 - 2026
0.659
P-Index
This Author published in this journals
All Journal JURNAL RISET AKUNTANSI DAN AUDITING Multidiciplinary Output Research for Actual and International Issue (Morfai Journal) Jurnal Akuntansi, Keuangan dan Audit (JAKA)
Hapsa Usman
Politeknik Negeri Kupang
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Chemical Engineering, Chemistry & Bioengineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Energy Engineering Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Social Sciences Other

Published : 4 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 4 Documents
Search

 1 
AKUNTABILITAS, TRANSPARANSI DAN PARTISIPASI PENGELOLAAN DANA DESA DI KECAMATAN AMFOANG UTARA KABUPATEN KUPANG Nonce Farida Tuati; Deetje Wieske Manuain; Hapsa Usman
JURNAL RISET AKUNTANSI DAN AUDITING "GOODWILL" Vol. 14 No. 1 (2023)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35800/jjs.v14i1.47051

Abstract

The purpose of this study was to determine and analyze the accountability of village fund management in five villages in The North Amfoang District. The results of this study are expected to be one part of the development of accounting science and can be a reference in solving problems that are being faced by various types of organizations in Indonesia, such as the government, especially village governments, universities, and other social organizations. Respondents in this study were sub-district and village officials which included: The sub-district head, sub-district secretary, village head, village secretary, village treasurer, village consultative body (BPD), hamlet head, head of RT, community leaders, religious leaders, traditional and community leaders. Data collection was carried out using a semi-structured interview method by asking oral questions directly to research informants. The data analysis method used is descriptive qualitative. The results showed that five villages in North Amfoang District had implemented the principles of accountability, transparency, and participation in managing village funds. In general, the principles of accountability, transparency, and participation have been implemented but several indicators have not been implemented properly.
MODEL PENCIPTAAN LAPANGAN PEKERJAAN MELALUI PENGEMBANGAN EKONOMI LOKAL PADA KECAMATAN KELAPA LIMA KOTA KUPANG Hapsa Usman
JAKA - Jurnal Jurusan Akuntasi Vol 1 No 2 (2016)
Publisher : P3M- Politeknik Negeri Kupang

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

Abstract

Penelitian ini dilakukan di Kecamatan kelapa lima yang memiliki 6 kelurahan dengan luas wilayah 15,31 KM2 dan jumlah penduduk 61.411 orang. Dengan memiliki banyak kekhasan lokal yang dapat di bina dan di manfaatkan menjadi ekonomi lokal bagi peningkatan pendapatan masyarakat dan daerah yang bersangkutan. Hasil pertanian, kerajinan kerajinan, home industri seperti gula lempeng dan sebagainya dapat dikembangkan menjadi daya tarik ekonomi lokal baik pada tataran daerah maupun nasional.Penelitian ini dilaksanakan pada 3 kelurahan yang ada di di Kecamatan kelapa lima dengan obyek potensi usaha masyarakat. Tujuan penelitian adalah untuk mengidentifikasi potensi sumberdaya ekonomi lokal yang berdaya tarik, berdaya saing tinggi dan berpotensi menciptakan lapangan pekerjaan. Data dikumpulkan melalui focus group discussion dengan masyarakat. Metode analisis yang digunakan adalah analisis deskriptif kualitatif pendekatan Analisa SWOT.Hasil penelitian menunjukkan bahwa banyak sektor usaha yang secara berturut-turut adalah : perikanan, perdagangan, industri rumah tangga dan jasa, pertanian dan peternakan sangat menjanjikan karena lokasi daerahnya sangat strategis. Ditinjau dari Jenis produk unggulannya berupa hasil Kelautan berupa ikan, makanan & minuman tradisional, kerajinan gula lempeng, jasa fotocopy dan Rental serta rumah makan. Hasil analisa SWOT menjelaskan bahwa ada beberapa kekuatan dan kelemahan masyarakat ekonomi lokal yakni sumber daya ekonomi lokal sangat potensi dan jumlah bahan baku serta tenaga kerja yang melimpah namun tidak adanya perhatian dan dukungan dari pemerintah dalam mengembangkan masyarakat didaerah ini, sementara itu peluang Dan ancaman yang ada di kecamatan kelapa lima diantaranya adalah minat dan kebutuhan masyarakat semakin banyak dan daya saing semakin tinggi. Untuk itu perlu adanya kerjasama dari berbagai pihak antara lain pemerintah, Bank, Lsm, Perguruan Tinggi dan Pengusaha dalam mengembangkan dan meningkatkan masyarakat ekonomi Lokal ini.
ANALISIS EFISIENSI DAN EFEKTIVITAS PENERIMAAN PENDAPATAN ASLI DAERAH DI MASA PANDEMI COVID-19 PADA BADAN PENDAPATAN DAN ASET DAERAH PROVINSI NUSA TENGGARA TIMUR Peter Rinto Rivaldo Goa; Hapsa Usman; Munawar Munawar
JAKA - Jurnal Jurusan Akuntasi Vol 6 No 2 (2021): Jurnal Akuntansi, Keuangan dan Audit (JAKA)
Publisher : P3M- Politeknik Negeri Kupang

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

Abstract

The results of the financial statements of the Provincial Government, especially during the COVID-19 Pandemic 2020, it shows that the realization of the Regional Original Revenue budget has not reached the specified target. Realization of Original Regional Revenue is still fluctuating, namely it is still up and down in the Regional Government Budget of the NTT Province, so it is said to be still unstable. The data analysis technique is descriptive quantitative. The types of data used are qualitative data and quantitative data. Sources of data used are primary data and secondary data. The data was collected by means of observation, interviews, literature study and documentation which will be analyzed using the PAD efficiency ratio and the PAD effectiveness ratio. The results of the study show that the efficiency level of Regional Original Revenue before the COVID-19 Pandemic, namely in 2018 and 2019 was classified as very efficient. In 2018 it was 1.56%, in 2019 it was 1.66%. While the efficiency level of Regional Original Revenue during the COVID-19 Pandemic, namely in 2020 is classified as very efficient with a percentage of 1.71%. The level of effectiveness of local revenue receipts in the period before the COVID-19 pandemic was classified as very effective. In 2018 the percentage was 100.44% and in 2019 the percentage was 97.95%. Meanwhile, during the COVID-19 pandemic, in 2020 the level of effectiveness was classified as less effective with a percentage of 79.59%. This is due to the weakening of economic factors and the large number of tax arrears
IMPLEMENTATION OF QRIS-BASED PAYMENT GATEWAY IN MOBILE BANKING AND ITS IMPACT ON TRANSACTION SMOOTHNESS OF MSMES IN COASTAL TOURISM AREAS OF KUPANG CITY Hapsa Usman; Nonce F. Tuati; Deetje W. Manuain
Multidiciplinary Output Research For Actual and International Issue (MORFAI) Vol. 6 No. 2 (2026): Multidiciplinary Output Research For Actual and International Issue
Publisher : RADJA PUBLIKA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/morfai.v6i2.4851

Abstract

This study analyzes the implementation of a QRIS-based payment gateway through mobile banking applications and its impact on transaction smoothness among micro, small, and medium enterprises (MSMEs) operating in coastal tourism areas of Kupang City. The increasing adoption of cashless payment systems has encouraged MSMEs to integrate digital transactions into daily business activities, particularly in tourism-based economic settings characterized by high transaction intensity. This research employs a qualitative descriptive–interpretative approach, with data collected through semi-structured interviews, direct observations, and documentation involving 100 MSME actors located in Lasiana Beach, Oesapa Beach, Kelapa Lima Beach, and Tedys Beach.Data analysis was conducted using NVivo software following the interactive model of Miles, Huberman, and Saldaña, encompassing data reduction, data display, and conclusion drawing. The findings indicate that QRIS implementation improves transaction speed, efficiency, and convenience, while reducing dependence on cash transactions. MSME actors also perceive QRIS as a secure payment system due to its integration with formal banking institutions. However, challenges such as limited digital literacy, unstable internet connectivity, and insufficient technical assistance hinder optimal utilization. This study highlights the importance of combining digital payment adoption with continuous education and infrastructure support to ensure sustainable digital transformation of MSMEs.
Co-Authors Deetje W. Manuain Deetje Wieske Manuain Munawar Munawar Nonce F. Tuati Nonce Farida Tuati Peter Rinto Rivaldo Goa