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All Journal Wahana: Jurnal Ekonomi, Manajemen dan Akuntansi Amalee: Indonesian Journal of Community Research & Engagement Ekopem: Jurnal Ekonomi Pembangunan Sanskara Akuntansi dan Keuangan The Es Accounting and Finance (JUMPER) West Science Social and Humanities Studies Science Information System and Technology Technopreneurship and Educational Development Review (TENDER)
Herny Constantia Fanggidae
Universitas Kristen Artha Wacana
Humanities Computer Science & IT Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Public Health Social Sciences Other

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Anteseden Pertumbuhan Ekonomi: Pendapatan atau Belanja Daerah? Mesri Welhelmina Nisriani Manafe; Herny Constantin Fanggidae; Alya Elita Sjioen; Boy Supriyana Effendi
Wahana: Jurnal Ekonomi, Manajemen dan Akuntansi Vol 24, No 2 (2021)
Publisher : Akademi Akuntansi YKPN Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35591/wahana.v24i2.351

Abstract

Productive spending is an indication for capital spending efficiency in line with increasing in PAD and economic growth. Therefore, it is important to know the movement pattern of revenues and expenditures to accelerate welfare transfer’s to the community. This study aims to measure the role of capital expenditure and non-transfer income to encourage the rate of economic growth as a control form over local government fiscal policy. 88 data  for 2015-2018 period in 22 districts/cities in NTT. Results show support for H0 for the relationship between capital spending and economic growth and PAD that is not in line with the spend-revenue hypothesis. While PAD shows an effect on the rate of economic growth but does not become the interaction variable required in the relationship. The results of the study contribute to government in strengthening regional spending capacity as a form of spending efficiency and exploring regional revenues to reduce fiscal dependence and for central government as transfer funds evaluation to achieve national development goals. Theoretically, the results studied support previous research on the relationship between PAD and economic growth but not on the relationship between capital expenditures and economic growth and the ability of PAD as an interaction variable. Limitation in this study is the determination relationship direction between variables without sample considered and there is only an interaction variable.
Evaluasi Anggaran Belanja Sebagai Alat Pengendalian Kebijakan Pembangunan Pada Pemerintah Daerah Herny Konstantia Fanggidae; Mesri W.N Manafe
Ekopem: Jurnal Ekonomi Pembangunan Vol 1 No 02 (2019): Ekopem: Jurnal Ekonomi Pembangunan
Publisher : Program Studi Ekonomi Pembangunan Fakultas Ekonomi dan Bisnis Universitas Timor

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (406.867 KB) | DOI: 10.32938/jep.v4i02.162

Abstract

daerah. Setiap tahun pemerintah daerah selalu mempersiapkan perencanaan anggaran atau yang sering disebut dengan Anggaran Pendapatan dan Belanja Daerah (APBD). APBD harus disusun sesuai dengan kebutuhan pembangunan dan pelayanan publik yang ada di daerah. permasalahan utama dalam penelitian ini yaitu bagaimana pemerintah daerah mengevaluasi anggaran belanja sebagai alat pengendalian kebijakan pembanguan pada pemerintah daerah dalam mengatasi masalah pembangunan yang ada dikota kupang. Arah kebijakan pembangunan kota Kupang tahun 2013-2017 dilaksanakan untuk memastikan upaya-upaya yang telah dilakukan pada perbaikan dan penyempurnaan pelayanan pemerintahan daerah. Penanganan permasalahan sesuai dengan program-program prioritas dalam RPJMD.
Effects of Social Capital, Financial Access, Innovation, Socioeconomic Status and Market Competition on the Growth of Small and Medium Enterprises In West Java Province Herny Constantia Fanggidae; Sutrisno Sutrisno; Frits Oscar Fanggidae; Riko Mersandro Permana
The Es Accounting And Finance Vol. 1 No. 02 (2023): The Es Accounting And Finance (ESAF)
Publisher : Eastasouth Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (187.35 KB) | DOI: 10.58812/esaf.v1i02.69

Abstract

This study aimed to investigate the effects of social capital, financial access, innovation, socioeconomic status, and market competition on the growth of small and medium enterprises (SMEs) in West Java Province. A cross-sectional survey design was employed, and data were collected from 384 SMEs using a structured questionnaire. Descriptive statistics, correlation analysis, and regression analysis were used to analyze the data. The findings showed that social capital, financial access, innovation, socioeconomic status, and market competition had a significant positive effect on the growth of SMEs in West Java Province. The study contributes to the existing literature by providing empirical evidence on the relationship between these factors and the growth of SMEs.
Dampak Kebijakan Moneter dan Regulasi Terkini pada Penelitian Akuntansi Keuangan: Studi Bibliometrik terhadap Pengaruh Kebijakan Ekonomi dalam Literatur Akademik Ummu Kalsum; Herny Constantia Fanggidae; Kathleen Asyera Risakotta; Fernando Maponso
Sanskara Akuntansi dan Keuangan Vol. 2 No. 01 (2023): Sanskara Akuntansi dan Keuangan (SAK)
Publisher : Eastasouth Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/sak.v2i01.256

Abstract

Lanskap dinamis penelitian akuntansi keuangan sangat terkait dengan pasang surutnya kebijakan ekonomi dan kerangka kerja regulasi. Studi bibliometrik ini mengeksplorasi pengaruh mendalam dari kebijakan moneter dan regulasi terkini terhadap literatur akademik di bidang akuntansi keuangan. Dengan memanfaatkan analisis bibliometrik yang canggih, kami memeriksa publikasi ilmiah selama satu dekade, mulai dari 1970 hingga 2023, untuk menangkap perkembangan terbaru dalam domain yang sangat penting ini. Analisis kami mengungkap beberapa tren dan wawasan penting. Pertama, sifat interdisipliner dari penelitian akuntansi keuangan terlihat jelas, dengan para akademisi yang berkolaborasi di berbagai disiplin ilmu seperti ekonomi, keuangan, dan hukum. Kedua, kami mengamati adanya peningkatan fokus pada aspek perilaku dalam pengambilan keputusan keuangan, yang didorong oleh kemajuan teknologi keuangan dan penekanan yang semakin besar pada literasi keuangan. Ketiga, penelitian ini menyoroti pentingnya tata kelola perusahaan, transparansi, dan akuntabilitas dalam konteks pelaporan keuangan. Lebih jauh lagi, penelitian ini menyoroti adaptasi keilmuan akuntansi keuangan terhadap realitas ekonomi kontemporer. Penelitian ini mengungkapkan pergeseran dalam penekanan penelitian, dengan topik-topik tradisional yang hidup berdampingan dengan tema-tema baru yang berkaitan dengan data besar, transformasi digital, dan dampak kebijakan ekonomi global. Kolaborasi internasional di antara lembaga-lembaga penelitian menggarisbawahi sifat global dari penelitian akuntansi keuangan, menekankan perannya dalam membentuk praktik-praktik keuangan di seluruh dunia.
Evolution and Dynamics of Technology Based Accounting Information: A Bibliometric Study Herny Constantia Fanggidae; Helda Marlin Ala
West Science Information System and Technology Vol. 2 No. 01 (2024): West Science Information System and Technology
Publisher : Westscience Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/wsist.v2i01.816

Abstract

This bibliometric study delves into the evolution and dynamics of technology-based accounting information systems (AIS), exploring the intersection of technological advancements and accounting practices. The integration of technology in accounting has catalyzed significant transformations, reshaping how financial data is managed, analyzed, and reported. Through a comprehensive analysis of 780 publications spanning from 1977 to 2024, this research uncovers key trends, influential works, and emerging themes in the field of technology-based AIS. Utilizing bibliometric techniques such as co-citation analysis and network visualization, the study provides insights into the collaborative landscape, thematic clusters, and temporal trends within the domain of technology-based AIS research. The findings shed light on the evolution of AIS research, highlighting the increasing relevance of emerging technologies such as artificial intelligence and blockchain, while also identifying potential areas for future investigation.
Pemanfaatan Mobile Application Si-Apik bagi Perempuan Pesisir Pelaku Usaha Sektor Pariwisata Maritim Manafe, Mesri Welhelmina Nisriani; Fanggidae, Herny Constantia; Imelda Seseli, Eka Merdekawati; Fanggidae, Frits Oscar
Amalee: Indonesian Journal of Community Research and Engagement Vol 4 No 1 (2023): Amalee: Indonesian Journal of Community Research and Engagement
Publisher : LP2M INSURI Ponorogo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37680/amalee.v4i1.2658

Abstract

Covid-19 pandemic and Tropical Cyclone Seroja have had a negative impact on MSMEs in the tourism sector in Kupang City. The closure of tourist sites resulted in a decrease in the family's economic capacity. This phenomenon is agreed in priority issues of partners who are unable to measure their financial ability to deal with business uncertainty which then has an impact on low access to capital. The aim of PKM is to empower business actors to be able to maintain their business in order to improve the family economy. Empowerment of management aspects using the PRA method through Secondary Data Collection, Focus Group Discussion (FGD) and Participatory Modeling Mapping and implementation stages through outreach, training/simulation and mentoring as well as evaluating the use of the SI-Apik application and ultra-micro financing for tourism businesses in Lasiana City Beach Kupang. Partners are 5 housewives who have been running the business for more than 10 years. The analysis results showed an increase in understanding, knowledge, ability, and skills in utilizing financial applications between >50%-100% for 5 indicators and 20%-40% for 4 achievement indicators. Ultra micro financing activities reach ≥80%.
Empowering Coastal Women Tourism Business Actors Based on Bank Indonesia's Go Digital Application in Kupang City Manafe, Mesri Welhelmina Nisriani; Seseli, Eka Merdekawati Imelda; Kase, Marce Sherly; Fanggidae, Herny Constantia; Mbate, Maromi Merlin
Amalee: Indonesian Journal of Community Research and Engagement Vol 5 No 1 (2024): Amalee: Indonesian Journal of Community Research and Engagement
Publisher : LP2M INSURI Ponorogo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37680/amalee.v5i1.3762

Abstract

Student-based community service for female coastal culinary entrepreneurs in the tourism sector at Warna Beach, Kupang City is carried out because economically they are the group of business actors most vulnerable to the impact of Covid 19. This service activity aims to provide solutions based on situation analysis through socialization, training, and mentoring. e-financing, e-Payment, e-commerce, Go Digital Bank Indonesia in order to maintain the sustainability of MSMEs and in the long term it is hoped that it can encourage sustainable marine tourism. The method used is Participatory Action Research (PAR). The output target is to increase the knowledge and skills of 16 tourism business partners in using digital applications so that they are able to compete on a local scale. This service activity supports the achievement of main work indicators with a focus on serving the MBKM era on the use of digital technology, sustainability of the green economy, and encouraging the revival of the tourism sector. The achievement of this activity is that 16 partners have been able to carry out digital financial management using the SI APIK application. 16 Partners already have Facebook accounts, WA for business, Grab food, and Open Warung. These accounts have been used to conduct online marketing for each partner. Achieved 50% use of non-cash payments due to problems with several unbanked partners.
Bibliometric Analysis of the Growth and Challenges of Digital Entrepreneurship Loso Judijanto; Mahmuddin Mahmuddin; Herny Constantia Fanggidae; Erwin Erwin
West Science Social and Humanities Studies Vol. 2 No. 09 (2024): West Science Social and Humanities Studies
Publisher : Westscience Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/wsshs.v2i09.1266

Abstract

This paper presents a bibliometric analysis of the growth and challenges in digital entrepreneurship, synthesizing key findings from influential research in the field. The analysis identifies major trends such as the integration of digital technologies in entrepreneurship education, the critical role of big data, and the transformation of innovation processes. It highlights how entrepreneurial ecosystems and financial innovations, such as microfinance and crowdfunding, have enabled broader access to resources for digital entrepreneurs, particularly small and medium enterprises (SMEs). Emerging themes, including social entrepreneurship, gender inclusivity, and the use of digital platforms by women entrepreneurs, reveal the shifting focus toward more inclusive and socially responsible business models. The study concludes by discussing the dynamic nature of digital entrepreneurship and the importance of developing supportive ecosystems to address the ongoing challenges of digital transformation and global competition.
THE RELATIONSHIP BETWEEN ENTREPRENEURIAL MINDSET AND THE ADAPTABILITY AND RESILIENCE OF BUSINESS OWNERS DURING ECONOMIC CRISES Hendrik, Nitaniel; Ala, Helda Marlin; Fanggidae, Herny Constantia; Manafe, Mesri Welhelmina Nisriani
Technopreneurship and Educational Development Review (TENDER) Vol 1 No 3 (2024): October 2024
Publisher : PT. LITERASI SAINS NUSANTARA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61100/tender.v1i3.224

Abstract

This study aims to analyze the relationship between entrepreneurial mindset and the adaptability and resilience of business owners in facing economic crises. Using a qualitative literature review method with descriptive analysis, the research examines 25 selectively chosen articles from a pool of 50 identified through Google Scholar spanning 2001–2024. The findings reveal that an entrepreneurial mindset—characterized by risk-taking, creativity, and opportunity recognition—significantly contributes to the success of business owners in adjusting strategies and enduring economic pressures. Case studies, such as Kopi Kenangan, Rumah Makan Padang Sederhana, and Javara Indonesia, highlight the importance of an entrepreneurial mindset in supporting business adaptability and resilience. However, challenges such as limited access to training and financial constraints remain significant barriers to developing entrepreneurial mindsets among SME owners. This study recommends strengthening entrepreneurial training programs, expanding access to financing, and fostering collaboration among governments, educational institutions, and business owners to enhance SMEs' competitiveness during economic crises.
EXPLORING THE ROLE OF GENDER IN MSME ENTREPRENEURSHIP DYNAMICS: STRUCTURAL IMPLICATIONS FOR INCLUSIVE AND SUSTAINABLE BUSINESS GROWTH IN THE CONTEXT OF THE DIGITAL ECONOMY Manafe, Mesri Welhelmina Nisriani; Fanggidae, Herny Constantia
Technopreneurship and Educational Development Review (TENDER) Vol 2 No 2 (2025): June 2025
Publisher : PT. LITERASI SAINS NUSANTARA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61100/tender.v2i2.267

Abstract

This research aims to explore the role of gender in the entrepreneurial dynamics of Micro, Small and Medium Enterprises (MSMEs) and its structural implications for inclusive and sustainable business growth in the context of the digital economy. Using a qualitative approach through a literature review method, this study analyses 22 selected scientific articles published between 2002 and 2025 and obtained from Google Scholar and other credible online sources. The analysis shows that gender inequality is still a structural issue that affects women's access to digital technology, financing, business networks, and entrepreneurship training. In the context of the digital economy, women MSME actors often face additional barriers due to social norms, multiple domestic responsibilities, and limited digital literacy. These findings are supported by Gender Role Theory, Institutional Theory, and Digital Divide, which explain the complex relationship between social structures, policies, and technology adoption. The study concludes that inclusive and sustainable business growth will not be achieved without gender mainstreaming in MSME digital transformation policies.
Co-Authors Ala, Helda Marlin Boy Supriyana Effendi Erwin Erwin Erwin Erwin Fanggidae, Frits Oscar Fernando Maponso Frits Oscar Fanggidae Helda Marlin Ala Hendrik, Nitaniel Imelda Seseli, Eka Merdekawati Judijanto, Loso Kase, Marce Sherly Kathleen Asyera Risakotta Loso Judijanto Mahmuddin Mahmuddin Mahmuddin Mahmuddin Mbate, Maromi Merlin Mesri W.N Manafe Mesri Welhelmina Nisriani Manafe Nasution, Annio Indah Lestari Pattiruhu, Fransina Riko Mersandro Permana Seseli, Eka Merdekawati Imelda Ummu Kalsum