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All Journal Community Engagement and Emergence Journal (CEEJ) Jurnal Akuntansi, Keuangan dan Audit (JAKA)
Melda Mariana Poeh
Politeknik Negeri Kupang
Humanities Economics, Econometrics & Finance Education Environmental Science Health Professions

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ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI PENYERAPAN ANGGARAN BELANJA PADA PEMERINTAH PROVINSI NUSA TENGGARA TIMUR Melda Mariana Poeh; Giska Ndun; Darwin Yopie Kefi; Septia Sakalini Dioh
JAKA - Jurnal Jurusan Akuntasi Vol 6 No 2 (2021): Jurnal Akuntansi, Keuangan dan Audit (JAKA)
Publisher : P3M- Politeknik Negeri Kupang

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Abstract

The purpose of this study is to analyze the factors that influence the absorption of the budget in the East Nusa Tenggara Provincial Government. The research sample is respondents who hold positions in fields related to the budget, including paying officials and operating expenses at SKPD in NTT Province. This study uses quantitative analysis with multiple linear regression analysis tools. The results of this study indicate that there is a positive and significant influence of human resources and the procurement of goods and services on the absorption of the East Nusa Tenggara Provincial Government's budget, while planning has a positive correlation but no significant effect on the absorption of the East Nusa Tenggara Provincial government's budget. The significant level planning variable (0.276 > 0.005) is more than the significant limit so that it can be said to be a rejected variable, the level of human resources (0.000 < 0.005) is less than significant so that bid 2 is accepted, the significant variable is the procurement of goods and services (0.000 < 0.005) < 0.005) is less than the significant limit so that 3 is confirmed to be accepted, and the F test results with a significant value of 0.000 (p < 0.05). Thus it can be said that planning, human resources and procurement of goods and services simultaneously affect the absorption of the budget.
ANALISIS CASH FLOW DAN KINERJA KEUANGAN DENGAN MENGGUNAKAN DUPONT SYSTEM DI TOKO SEPATU NEW RESTU IBU Patrisius Seran; Darwin Yopie Kefi; Melda Mariana Poeh; Noldy D. P. Mumu
JAKA - Jurnal Jurusan Akuntasi Vol 5 No 2 (2020): Jurnal Akuntansi, Keuangan dan Audit (JAKA)
Publisher : P3M- Politeknik Negeri Kupang

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Abstract

This study aims to determine cash flow and financial performance at the New Restu Ibu shoe store in Atambua, Belu, East Nusa Tenggara. The method used in this research is descriptive and quantitative. The analysis technique used is the DuPont System or ROI. The results of the study show that store cash flow based on income statements in 2016, 2017, 2018 and 2019 experienced profits. The financial performance of the New Restu Ibu shoe store using the Du Pont system model for 2016-2019 shows a decline, but Return On Investment (ROI) is above inflation and interest rates.
ANALISIS KINERJA KEUANGAN PADA PEMERINTAH DAERAH KABUPATEN SABU RAIJUA TAHUN 2017 - 2019 Melda Mariana Poeh; Yeriyanto M. Djami; Daniel M. D. U.; Mychael Gatriser Pae
JAKA - Jurnal Jurusan Akuntasi Vol 6 No 1 (2021): Jurnal Akuntansi, Keuangan dan Audit (JAKA)
Publisher : P3M- Politeknik Negeri Kupang

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Abstract

The purpose of this study was to determine the financial performance of Sabu Raijua Regency in financial ratios, namely, the ratio of financial independence, the ratio of effectiveness and efficiency, the ratio of harmony and the ratio of growth. In this study the research method used descriptive quantitative research, namely processing the data obtained in the field to provide an analysis of regional financial performance. The place of research was carried out at the Regional Finance Agency of Sabu Raijua Regency. Sources of data used were secondary data sources. Data collection techniques used interviews and documentation. As the data analysis technique, the writer applied performance analysis by measuring the financial ratios of the local government of the Sabu Raijua Regency. Based on the research results, it can be concluded that the financial performance of Sabu Raijua Regency from the calculation of financial ratios was still not good because of the low value of the independence ratio, so it still depends on assistance from the centre. The effectiveness of regional spending was quite good, although the efficiency ratio was still very low. There was no stability between operating expenditure and capital expenditure from the compatibility ratio, so it was not good. The regional growth ratio still has a very low growth rate every year, so it is expected that there will be positive growth every year.
Pengaruh Perkembangan Ekonomi Digital dan Implementasi Quick Response Code Indonesian Standard (QRIS) Terhadap Peningkatan Pendapatan Usaha Mikro Kecil Menengah (UMKM) Kuliner di Kecamatan Kelapa Lima Kota Kupang Fransiscus Nicodemus Naiola; Melda Mariana Poeh; Agnes Kidi Beda Mudamakin
Community Engagement and Emergence Journal (CEEJ) Vol. 7 No. 6 (2026): Community Engagement & Emergence Journal (CEEJ)
Publisher : Yayasan Riset dan Pengembangan Intelektual

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/jdqjs554

Abstract

Perkembangan ekonomi digital memberikan banyak kemudahan bagi pelaku UMKM, termasuk UMKM kuliner. Dengan adanya teknologi seperti media sosial, aplikasi jual beli, dan sistem pembayaran digital, UMKM bisa menjangkau lebih banyak konsumen. Salah satu sistem pembayaran digital yang kini banyak digunakan adalah QRIS, yaitu kode QR standar nasional yang memudahkan konsumen membayar hanya dengan memindai satu kode, tanpa uang tunai. Penggunaan QRIS diyakini dapat meningkatkan penjualan dan pendapatan UMKM karena transaksi menjadi lebih cepat dan praktis. Namun, belum banyak penelitian yang mengukur seberapa besar pengaruh ekonomi digital dan penggunaan QRIS terhadap pendapatan UMKM, terutama di Kecamatan Kelapa Lima, Kota Kupang.  Penelitian ini bertujuan untuk mengetahui apakah perkembangan ekonomi digital dan penggunaan QRIS berpengaruh terhadap pendapatan UMKM kuliner. Penelitian dilakukan dengan pendekatan kuantitatif menggunakan kuesioner. Data yang dikumpulkan akan dianalisis menggunakan regresi linear berganda untuk melihat seberapa besar pengaruh masing-masing faktor terhadap peningkatan pendapatan.
Analisis Pengelolaan Dana Alokasi Umum Sebagai Instrumen Kinerja Keuangan Daerah (Studi Kasus pada Badan Keuangan dan Aset Daerah Kota Kupang) Melda Mariana Poeh; Fransiscus Nicodemus Naiola
Community Engagement and Emergence Journal (CEEJ) Vol. 7 No. 6 (2026): Community Engagement & Emergence Journal (CEEJ)
Publisher : Yayasan Riset dan Pengembangan Intelektual

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/q4fw7t53

Abstract

Penelitian ini bertujuan untuk menganalisis pengelolaan Dana Alokasi Umum (DAU) di Kota Kupang sebagai salah satu instrumen pembiayaan dalam meningkatkan kinerja keuangan daerah. Metode penelitian yang digunakan adalah metode kualitatif dengan teknik pengumpulan data melalui wawancara, observasi, dan dokumentasi. Hasil penelitian menunjukkan bahwa pengelolaan DAU di Kota Kupang telah dilaksanakan sesuai ketentuan, namun masih menghadapi beberapa kendala seperti keterlambatan input Rencana Anggaran Belanja (RAB), keterbatasan kapasitas sumber daya manusia, serta lemahnya koordinasi antar bagian. Kendala tersebut berdampak pada keterlambatan penyusunan laporan keuangan daerah. Meskipun demikian, DAU tetap berkontribusi terhadap pembiayaan berbagai sektor pembangunan seperti pendidikan, kesehatan, dan infrastruktur. Kesimpulannya, optimalisasi pengelolaan DAU perlu ditingkatkan melalui penguatan disiplin administrasi, peningkatan kapasitas SDM, serta sistem koordinasi dan pengawan yang lebih baik.
Co-Authors Agnes Kidi Beda Mudamakin Daniel M. D. U. Darwin Yopie Kefi Giska Ndun Mychael Gatriser Pae Naiola, Fransiscus Nicodemus Noldy D. P Mumu Patrisius Seran Septia Sakalini Dioh Yeriyanto M. Djami