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All Journal AKUNTANSI DEWANTARA Jurnal Abdimas BSI: Jurnal Pengabdian Kepada Masyarakat Martabe : Jurnal Pengabdian Kepada Masyarakat Jurnal Adat dan Budaya Indonesia Jurnal Manajemen Pendidikan dan Ilmu Sosial (JMPIS) Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) GOVERNANCE: Jurnal Ilmiah Kajian Politik Lokal dan Pembangunan Jurnal Teologi Amreta Riset, Ekonomi, Akuntansi dan Perpajakan (REKAN) ABDIPRAJA (Jurnal Pengabdian kepada Masyarakat) JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) J-AKSI : JURNAL AKUNTANSI DAN SISTEM INFORMASI Jurnal Pengabdian Kepada Masyarakat Widya Mahadi Jurnal Penelitian Terapan Mahasiswa Jurnal Ekonomi, Manajemen, Akuntansi JHSS (Journal of Humanities and Social Studies) Buletin Studi Ekonomi E-Jurnal Ekonomi dan Bisnis Universitas Udayana
Eugenius Besli
INSTITUT FILSAFAT DAN TEKNOLOGI KREATIF LEDALERO
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Other

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Dapatkah R&D Memperkuat Pengaruh Human Capital dan Environmental Performance Terhadap Nilai Pasar Perusahaan? Besli, Eugenius
AKUNTANSI DEWANTARA Vol 7 No 2 (2023): AKUNTANSI DEWANTARA VOL. 7 NO. 2 OKTOBER 2023
Publisher : Universitas Sarjanawiyata Tamansiswa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30738/ad.v7i2.15659

Abstract

The research aims to test whether research & development are able to strengthen the relationship human capital and environmental performance on firm market value. Several studies related to human capital and environmental performance on firm market values ​​show different results. The difference in results make it possible to moderate research and development costs. The research was conducted manufacturing companies listed on the IDX for 2020-2022 using purposive sampling. The research design uses a quantitative descriptive method with SPSS multiple linear regression analysis. The results showed that human capital has a positive effect on firm market value and environmental performance has no effect on firm market value, while research and development costs cannot be a moderating variable.
EXPLORING HOW LIVE STREAMING SHAPES MALE CONSUMERS’ PERCEPTIONS OF RATINGS AND REVIEWS Eugenius Besli; Valentin R. G. Bella Adur; Yesita M. V. Mada Hekopung
E-Jurnal Ekonomi dan Bisnis Universitas Udayana VOLUME.14.NO.10.TAHUN.2025
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EEB.2025.v14.i10.p09

Abstract

This study aims to understand how consumer reviews, store ratings, and live streaming affect online shopping decisions among male consumers. It also looks into how live streaming can mediate the connection between reviews, ratings, and purchasing choices. We chose a purposive sampling method, focusing on male consumers who are often overlooked in similar research. Data was gathered online through questionnaires filled out by 170 students from three universities in Sikka Regency. To analyze relationships, we used multiple linear regression, and the Sobel Test helped us examine the mediation effects. The results are encouraging, showing that consumer reviews, store ratings, and live streaming all positively influence male consumers' online buying decisions. Interestingly, live streaming serves as a mediator between store ratings and purchase choices, but it doesn't play the same role between reviews and decisions. Overall, this research offers valuable insights into male consumer behavior in the world of e-commerce.
Testing the Lipstick Effect: An Experimental Study of Women's Lifestyle and Financial Resilience in Maumere Besli, Eugenius; Lamanepa, Angela Merici Paskaliamuis; Aprilianti, Anyela Paskalia
Dinasti International Journal of Economics, Finance & Accounting Vol. 6 No. 6 (2026): Dinasti International Journal of Economics, Finance & Accounting (January - Feb
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijefa.v6i6.5887

Abstract

This research aims to examine the lipstick effect phenomenon in relation to women’s lifestyle and financial resilience in Maumere City. Data were collected through questionnaires and case scenarios designed to align with the research objectives. The study population included women cosmetic users in Maumere City. Sampling employed a combination of simple random, purposive, and quota techniques. Simple random sampling was used to select respondents randomly, purposive sampling ensured participants met the research criteria, and quota sampling balanced the number of participants between experimental and control groups. Data were analyzed using Pearson correlation, paired sample t-test, and independent sample t-test. The paired sample t-test results showed a significance value (2-tailed) greater than 0.05, meaning no significant difference between pretest and posttest results in both groups. Similarly, the independent sample t-test showed no significant difference between the groups regarding consumptive lifestyle and weak financial resilience. However, the Pearson correlation test revealed a significance value (2-tailed) less than 0.05, demonstrating a strong relationship between a consumptive lifestyle and poor financial resilience. These findings confirm the presence of the lipstick effect among women in Maumere City, especially amid financial challenges and ineffective money management.
Local Potential Optimization: A SWOT Review Of The Traditional Moke Beverage Industry In Sikka Regency Eugenius Besli; Hersanius Kurnia Peong
Jurnal Penelitian Terapan Mahasiswa Vol 2 No 1 (2024): Jurnal Penelitian Terapan Mahasiswa
Publisher : Pusat Penelitian dan Pengabdian Masyarakat Politeknik eLBajo Commodus

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

Abstract

This study aims to analyze the moke cottage industry with the SWOT technique. The research was conducted by in-depth interviews with the main informants of the moke business in Nele and Watu Gong villages, Sikka Regency. The results of the interviews were analyzed using the SWOT technique. The results of the study indicate that the moke cottage industry has the opportnity for being developed mainly due to the support of the availability of raw materials. However, it should be noted that the moke business actor has limited resources so that they failed to analyze various aspects related to the production and marketing of moke. There needs to be a collaborative effort between moke businesses, investors and local governments to develop moke home industry in Sikka Regency.
The Relationship Between Organizational Culture And Employee Performance At The Directorate Of P2humas, DJP Jakarta Hersanius Kurnia Peong; Eugenius Besli; Andy Iwan Iswanto
Jurnal Penelitian Terapan Mahasiswa Vol 2 No 1 (2024): Jurnal Penelitian Terapan Mahasiswa
Publisher : Pusat Penelitian dan Pengabdian Masyarakat Politeknik eLBajo Commodus

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Abstract

Organizational culture plays an important role in supporting organizational performance to achieve the vision, mission and goals of the organization. Good management is the key to the success of organizations such as the Directorate of Counseling, Services and Public Relations (Dit. P2Humas) of the Directorate General of Taxes (DGT) to achieve good organizational implementation and achieve the set work targets. Therefore, this study aims to review the implementation of organizational culture in developing employee performance at DGT. P2Humas. The method used is descriptive qualitative method, which is descriptive in nature by conducting a study based on theory and previous research, and data collection is carried out using the interview method, and direct observation of employees at DGT. P2Humas. Qualitative data analysis uses the Miles and Hubermans model which consists of data reduction, data presentation, and conclusion drawing/verification. Data validity was tested using triangulation techniques and source triangulation. The results of this study explain that Dit. P2Humas has implemented organizational culture (values of the Ministry of Finance and the Directorate General of Taxes Code of Ethics) well. The practice of this organizational behavior has a positive effect on the development of employee performance which is a reflection of the practice of organizational culture. If the process of internalizing organizational culture into personal culture has been successfully carried out, employees will be integrated with the organization and there will be no obstacles to achieving optimal organizational goals.
PENGARUH E-WOM TERHADAPA EFEKTIVITAS LIVE STREAMING: MODERASI PERSEPSI NILAI PRODUK PADA KONSUMEN PEREMPUAN Besli, Eugenius; Peong, Hersanius Kurnia; Vianney, Yohanes Mario
Buletin Studi Ekonomi VOLUME.31.NO.01.TAHUN.2026
Publisher : Buletin Studi Ekonomi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/BSE.2026.v31.i01.p04

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh electronic word of mouth melalui ulasan dan rating toko terhadap efektivitas live streaming shopping, serta menilai peran persepsi nilai produk sebagai variabel quasi moderasi. Data dikumpulkan dengan survei online cross sectional terhadap mahasiswi pengguna e-commerce di Kota Maumere. Data penelitian dianalisis dengan regresi linear berganda menggunakan SPSS 26. Hasil penelitian menunjukkan bahwa ulasan berpengaruh negatif terhadap efektivitas live streaming, sedangkan rating toko berpengaruh positif terhadap efektivitas live streaming. Sementara itu, persepsi nilai produk tidak terbukti berpengaruh secara langsung terhadap efektivitas live streaming. Pengujian moderasi menunjukkan bahwa persepsi nilai produk mampu memperkuat hubungan antara ulasan dan efektivitas live streaming, namun tidak mampu memoderasi hubungan antara rating toko dan efektivitas live streaming. Implikasi penelitian ini menekankan pentingnya pengelolaan kualitas ulasan dan strategi peningkatan nilai produk dalam meningkatkan efektivitas pemasaran melalui live streaming.     This study aims to analyze the effect of electronic word of mouth through store reviews and ratings on the effectiveness of live streaming shopping, as well as to assess the role of product value perception as a quasi-moderating variable. Data were collected through a cross-sectional online survey of female e-commerce users in Maumere City. The research data were analyzed using multiple linear regression with SPSS 26. The results show that reviews have a negative effect on the effectiveness of live streaming, while store ratings have a positive effect on the effectiveness of live streaming. Meanwhile, product value perception has no direct effect on the effectiveness of live streaming. Moderation testing shows that perceived product value can strengthen the relationship between reviews and live streaming effectiveness, but cannot moderate the relationship between store ratings and live streaming effectiveness. The implications of this study emphasize the importance of managing review quality and product value enhancement strategies in improving marketing effectiveness through live streaming.
TRANSFORMASI SOSIAL MELALUI PENDIDIKAN LITERASI: PROGRAM PELATIHAN BACA TULIS BAGI WARGA BINAAN RUTAN MAUMERE Besli, Eugenius; Suvianita, Khanis; Dae, Valentino; Hariduar Kanda, Theodorus; Jonathan Lawalata, Gregorius
Martabe : Jurnal Pengabdian Kepada Masyarakat Vol 9, No 3 (2026): MARTABE : JURNAL PENGABDIAN KEPADA MASYARAKAT
Publisher : Universitas Muhammadiyah Tapanuli Selatan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31604/jpm.v9i3.%p

Abstract

Program pelatihan literasi dasar merupakan salah satu upaya strategis dalam mendukung proses pembinaan dan transformasi sosial warga binaan di lingkungan pemasyarakatan. Artikel ini bertujuan mendeskripsikan pelaksanaan dan hasil kegiatan pengabdian kepada masyarakat berupa pelatihan baca tulis bagi warga binaan Rutan Maumere yang memiliki keterbatasan literasi dasar. Kegiatan dilaksanakan menggunakan pendekatan partisipatif dengan tahapan identifikasi kemampuan awal, persiapan, pelaksanaan pelatihan, evaluasi, dan perencanaan keberlanjutan program. Peserta dikelompokkan berdasarkan tingkat literasi untuk memastikan pendampingan yang sesuai dengan kebutuhan masing-masing individu. Hasil kegiatan menunjukkan adanya peningkatan kemampuan mengenal huruf, membedakan huruf kapital dan nonkapital, serta membaca dan menulis kata sederhana, meskipun tingkat capaian berbeda antar peserta. Selain peningkatan kemampuan kognitif, kegiatan ini juga berkontribusi pada peningkatan kepercayaan diri dan keterlibatan aktif warga binaan dalam proses pembelajaran. Temuan ini menegaskan pentingnya program literasi dasar yang berkelanjutan sebagai bagian dari pembinaan warga binaan dan upaya mendukung kesiapan reintegrasi sosial.
RASIONALITAS INSTRUMENTAL DALAM KEBIJAKAN FISKAL: ANALISIS HILIRISASI SDA DAN PROGRAM MBG PERSPEKTIF JÜRGEN HABERMAS Eugenius Besli; Wilhelmus Kelvin; Bartolomeus Da’o Lada
GOVERNANCE: Jurnal Ilmiah Kajian Politik Lokal dan Pembangunan Vol. 13 No. 4 (2026): 2026 April
Publisher : Lembaga Kajian Ilmu Sosial dan Politik (LKISPOL)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56015/gjikplp.v13i4.806

Abstract

This study aims to analyze the rational basis underlying the natural resource downstreaming policy and the Free Nutritious Meals (MBG) program in the Prabowo-Gibran administration, placing them in the perspective of Jürgen Habermas' instrumental rationality and communicative rationality. These two policies were chosen because they represent large-scale economic-political projects with significant fiscal implications and are concrete manifestations of the Asta Cita agenda. This study uses a qualitative method based on literature review by conducting a conceptual review and critical analysis of relevant academic literature, policy documents, and public reports. The results show that the downstreaming and MBG policies are predominantly guided by instrumental rationality oriented towards efficiency, accelerated investment, and expanded public spending. In the context of downstreaming, the emphasis on economic growth and industrial added value tends to overlook ecological risks and inequality in access to resources. Meanwhile, the implementation of the MBG program shows a centralistic pattern in budget management and a limited response to public criticism, even though this program absorbs significant fiscal resources. These findings indicate that fiscal policy management in both programs emphasizes technocratic calculations rather than participatory communicative deliberation. The dominance of instrumental rationality in high-cost policies has the potential to narrow the space for democratic legitimacy and weaken the quality of public financial management. Thus, this study emphasizes the importance of integrating fiscal efficiency and public deliberation in economic policy formulation so that development is not only technically rational but also democratically legitimate.
Analisis Pengaruh Belanja Pegawai terhadap Total Belanja Daerah pada APBD Provinsi Nusa Tenggara Timur Tahun 2016-2025 Valentin Romualda Gaudiosa Bella Adur; Eugenius Besli; Yesita Madona Vikmart Mada Hekopung; Rikardus Gonzales Wea Libu
Jurnal Manajemen Pendidikan dan Ilmu Sosial Vol. 7 No. 3 (2026): Jurnal Manajemen Pendidikan dan Ilmu Sosial (April - Mei 2026)
Publisher : Dinasti Review

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/jmpis.v7i3.8093

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh belanja pegawai terhadap total belanja daerah pada Anggaran Pendapatan dan Belanja Daerah (APBD) Provinsi Nusa Tenggara Timur periode 2016-2025. Penelitian menggunakan pendekatan kuantitatif dengan metode deskriptif dan asosiatif. Data yang digunakan merupakan data sekunder yang diperoleh dari laporan APBD dan publikasi statistik keuangan daerah. Teknik analisis yang digunakan meliputi analisis statistik deskriptif dan analisis regresi linear sederhana. Hasil penelitian menunjukkan bahwa belanja pegawai dan total belanja daerah mengalami fluktuasi dari tahun ke tahun selama periode penelitian. Hasil analisis regresi menunjukkan bahwa belanja pegawai memiliki pengaruh positif dan signifikan terhadap total belanja daerah. Nilai koefisien determinasi (R²) sebesar 0,999 menunjukkan bahwa sebagian besar variasi total belanja daerah dapat dijelaskan oleh belanja pegawai. Hasil uji t juga menunjukkan nilai signifikansi 0,00 lebih kecil dari 0,05 sehingga hipotesis penelitian diterima. Dengan demikian, belanja pegawai merupakan salah satu faktor penting yang mempengaruhi besarnya total belanja daerah pada APBD Provinsi Nusa Tenggara Timur.
Pengelolaan Keuangan Wirausaha Gen Z dengan Pendekatan Financial Freedom Eugenius Besli; Gabriella Dua Lege Lora; Charlos Danil; Edeltrudis Ning Tias Tukan
EKOMA : Jurnal Ekonomi, Manajemen, Akuntansi Vol. 4 No. 2: Januari 2025
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/ekoma.v4i2.6804

Abstract

Penelitian ini bertujuan untuk mengetahui penggunaan dan dampak financial freddom dalam sistem pengelolaan keuangan wirausaha Gen Z di Kota Maumere. Pendelitian ini menggunakan metode kualitatif dengan pendekatan studi kasus. Sampel dipiliha menggunakan teknik purposive sampling. Penelitian mewawancarai 19 informan dengan pertanyaan semi terstruktur. Hasil penelitian menunjukkan bahwa bahwa pengelolaan keuangan wirausaha Gen Z belum sepenuhnya berdasarkan pendekatan financial freedom. Tidak ada informan yang membuat catatan keuangan secara detail. Selain itu, tidak ada informan yang pernah membuat anggaran. Pendekatan financial freedom tidak hanya membantu wirausaha gen Z membuat catatan keuangan tetapi mengelola keuangan bisnis secara komprehensif berbasis risiko
Co-Authors Andy Iwan Iswanto Aprilianti, Anyela Paskalia Assan, Arnoldus Yansen Belada Bartolomeus Da’o Lada Bhoko, Klaudiana Jesika Chandra, Maria Helena Charlos Danil Da Silva, Gregoriany C.K.D Dae, Valentino Danil, Charlos Defitroh Chen Sami'un Edeltrudis Ning Tias Tukan Gabriella Dua Lege Lora Gregoriany Cesilia Krisphina Dessy Dasilva Hariduar Kanda, Theodorus Hersanius Kurnia Peong Jonathan Lawalata, Gregorius K. Sahputra, Thomas Khairunnisa Khairunnisa khairunnisa Khanis Suvianita Lamanepa, Angela Merici Paskaliamuis Lora, Gabriella Dua Lege Losa, Marietha Fitriani Maximus Gepa Parera, Martina Dua Mo’ong Rikardus Gonzales Wea Libu Robinson, Jonson Solosumantro, Heribertus Subu, Theresia Bergita Tukan, Edeltrudis Ning Tias Valentin Romualda Gaudiosa Bella Adur Vianney, Yohanes Mario Wilhelmus Kelvin Yesita M. V. Mada Hekopung Yesita Madona Vikmart Mada Hekopung Yohanes Gualberthus Embu Geju