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Analisis Kinerja Keuangan Desa Ditinjau dari Pendapatan dan Belanja Desa pada Desa Reroroja Kecamatan Magepanda Kabupaten Sikka Valentin Romualda Gaudiosa Bella Adur; Pipiet Niken Aurelia; Paulus Libu Lamawitak
Journal of Management and Bussines (JOMB) Vol 5 No 2 (2023): Journal of Management and Bussines (JOMB)
Publisher : IPM2KPE

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/jomb.v5i2.8146

Abstract

This research aims to determine the financial performance of Reroroja Village, Magepanda District, Sikka Regency. The method used in this research is a quantitative descriptive research method. The data used is the Realization Report of the Village Revenue and Expenditure Budget (APBdes) of Reroroja Village for the 2017-2021 Fiscal Year. The results of the research show that 1) the Reroroja Village Revenue Effectiveness Ratio from the 2017 Fiscal Year to the 2021 Fiscal Year is very effective with an average effectiveness of 100.01%. These results indicate that the performance of the Reroroja village government is very good; 2) The Efficiency Ratio of Village Expenditures compared to Reroroja Village Revenue from the 2017 Fiscal Year to the 2021 Fiscal Year is less efficient with an average efficiency of 99.59%, meaning that the financial performance of the Reroroja village government is not good. 3) The Income Growth Ratio of Reroroja village is very low with a growth ratio of 11.08%; Likewise, the average growth in Reroroja village expenditure is very low with a growth ratio of 10.33%. Keywords: Effectiveness Ratio, Efficiency Ratio, Growth Ratio
PERAN PENGETAHUAN DAN PEMAHAMAN PERPAJAKAN DAN SANKSI PERPAJAKAN TERHADAP KEPATUHAN WAJIB PAJAK BUMI DAN BANGUNAN Aurelia, Pipiet Niken; Adur, Valentin Romualda Gaudiosa Bella; Silva, Yustina Oliva Da
Journal of Economic, Bussines and Accounting (COSTING) Vol 7 No 6 (2024): COSTING : Journal of Economic, Bussines and Accounting
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v7i6.13698

Abstract

Penelitian ini bertujuan untuk menguji dan menganalisis pengaruh pengetahuan dan pemahaman perpajakan terhadap kepatuhan wajib pajak bumi dan bangunan. Jenis penelitian ini adalah penelitian kuantitatif. Populasi dalam penelitian ini adalah wajib pajak kelurahan Beru, kecamatan Alok Timur,kabupaten sikka, dengan teknik pengambilan sampel mengunakan rumus slovin sehingga jumlah sampel dalam penelitian ini adalah 87 orang. Data yang digunakan dalam penelitian ini adalah data primer dimana menggunakan metode pengumpulan data yaitu kuisioner. Pengelolahan data dalam penelitian ini adalah analisis regresi linear berganda dengan menggunakan program software SPSS. Hasil dalam penelitian ini menunujukan bahwa pengetahuan dan pemahaman perpajakan (X1) dan sanksi perpajakan (X2) berpengaruh secara parsial terhadap kepatuhan wajib pajak bumi dan bangunan(Y) dan juga pengetahuan dan pemahaman perpajakan (X1) dan sanksi perpajakan (X2) berpengaruh secara simultan terhadap kepatuhan wajib pajak bumi dan bangunan(Y)
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.
Media Design For Ecotourism Promotion In Koanara Village, Ende District Valentin Romualda Gaudiosa Bella Adur; Yohanes Bastian Vestralen Lameng; Yohana Selvina Wanda
Dinasti International Journal of Education Management And Social Science Vol. 6 No. 3 (2025): Dinasti International Journal of Education Management and Social Science (Febru
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijemss.v6i3.3936

Abstract

This design aims to design effective and communicative visual communication media to promote ecotourism in Koanara village so that it can introduce several tourist attractions in Koanara village, including Lake Kelimutu, Air Tiga Rasa, Murundao Waterfall, Nuaone Moni and Strawberry Gardens to the wider community. Through this promotional media, it can be a means of increasing tourism promotion to the public / tourists who will visit Koanara Village, Kelimutu District, Ende Regency. The research approach used is the design method, which involves collecting data through interviews, documentation and observation. STP analysis is then applied to the collected data. There are two types of data collected: primary data, which comes from direct sources such as interviews and observations, and secondary data, which is obtained indirectly from sources such as literature reviews and official records. "Visit" (meaning "visit" in English) is the main idea behind the design, this word is very suitable for the concept that will be used, by visiting several tourist locations in Koanara Village, Kelimutu District, Ende Regency, using a talent , so that it becomes a POI (Point of Interest) or focal point in promotional media images. The result of this design is a promotional video-based Audio Visual with Full HD size 1920:1080 pixels, with a duration of 3 minutes 37 seconds, supporting media in the form of logos/identities, banners, T-shirts, flyers, pins and light boxes.
Branding dan Redesain Logo dan Kemasan : BUMDes Desa Bola, dan BUMDes Desa Watu Krus Hekopung, Yesita Madona Vikmart Mada Hekopung; Adur, Valentin Romualda Gaudiosa Bella; Ermolis, Agustinus; Danil, Charlos
Ranah Research : Journal of Multidisciplinary Research and Development Vol. 8 No. 3 (2026): Ranah Research : Journal Of Multidisciplinary Research and Development
Publisher : Dinasti Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/rrj.v8i3.2066

Abstract

MSMEs play a vital role in supporting the local economy in Bola District, Sikka Regency, East Nusa Tenggara Province. However, preliminary interviews with the BUMDES of Bola Village and Watu Krus Village indicated challenges related to a lack of understanding of branding, weak marketing strategies, and a lack of creative innovation in product introductions. A simple visual identity makes MSME products less competitive in the market. In response to these challenges, the Visual Communication Design Study Program and the Entrepreneurship Study Program implemented a Community Service (PkM) program to provide branding assistance and design a more professional visual identity. The program ran from June to November, encompassing field surveys, partner coordination, needs analysis, mentoring per BUMDES, and design finalization. This program aims to increase the competitiveness of local products and strengthen the independence of the village's creative economy through collaboration between academics, government, and the community.
Increasing The Utilization of Technology And Economic Empowerment of The Maria Immaculata Lekebai Parish Roberthus Gaga Nae; Valentin Romualda Gaudiosa Bella Adur; Yesita Madona Vikmart Mada Hekopung; Heldita Chaterina Kopa; Marieta Prasetia Osi Ndoi
Dinasti International Journal of Education Management and Social Science Vol. 7 No. 2 (2025): Dinasti International Journal of Education Management And Social Science (Decem
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijemss.v7i2.5787

Abstract

This community service program aims to increase the use of technology and empower the Catholic Youth (OMK) community at the Santa Maria Immaculata Lekebai Parish. This activity is motivated by the significant potential of young people in technology mastery and their strategic role in community economic development. Through intensive training, mentoring, and access to digital platforms, this program encourages OMK to develop skills in information technology and locally-based entrepreneurship. Implementation methods include a participatory approach, knowledge transfer, and hands-on practice in micro-enterprise management and digital marketing. The results of the activity demonstrate an increase in OMK members' understanding and ability to use technology productively and the growth of sustainable creative economic initiatives. This service program is expected to become a model for church-based youth community empowerment that is adaptive to current developments.