Article Per Year (5 Year)
p-Index From 2021 - 2026
3.528
P-Index
This Author published in this journals
All Journal The Indonesian Accounting Review Scientific Journal of Reflection : Economic, Accounting, Management and Business JURNAL AKUNTANSI KEUANGAN DAN MANAJEMEN Community Development Journal: Jurnal Pengabdian Masyarakat Tangible Journal Journal La Sociale Jurnal Pengabdian Masyarakat (ABDIRA) JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) Journal Of Human And Education (JAHE) Lamahu: Jurnal Pengabdian Masyarakat Terintegrasi AKSIOMA : Jurnal Manajemen Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Amkop Management Accounting Review (AMAR) Celebes Journal of Community Services Atestasi : Jurnal Ilmiah Akuntansi Journal of Economics, Management and Accounting (JEMA)
Baso, Susana Purnamasari
Unknown Affiliation
Aerospace Engineering Humanities Computer Science & IT Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Neuroscience Nursing Public Health Social Sciences Other

Published : 24 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 24 Documents
Search

 1   2   3 
Integrasi Transformasi Digital melalui Pendekatan Balanced Scorecard pada PT. Bank NTT Malut, Maria Goreti; Baso, Susana Purnamasari; Timuneno, Antonius Yohanes William
Jurnal Akuntansi, Keuangan, dan Manajemen Vol. 6 No. 4 (2025): September
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/jakman.v6i4.4335

Abstract

Purpose: This research seeks to examine the impact of the Balanced Scorecard (BSC) on the successful implementation of digital transformation within the company. Methodology/approach: This research utilized a descriptive approach combined with a mixed-method strategy. The data collected included both qualitative and quantitative information. Additionally, researchers conducted field surveys to obtain data through interviews and questionnaire responses. Results/findings: PT. Bank NTT, Tbk has maintained sustainable performance through the implementation of the Balanced Scorecard (BSC), which supports digital transformation, balances strategic goals with technology, and drives long-term business growth. Conclusions: The integration of the Balanced Scorecard, digital technology, and the SDGs perspective has proven effective in improving organizational performance. This approach supports better decision-making and contributes to sustainable development. Limitations: The study focuses on BSC-based digital transformation at PT. Bank NTT, Tbk, highlighting service digitization, business transformation, and employee performance. Future research should strengthen the fintech ecosystem and update BSC indicators. Contribution: As a consideration for PT. Bank NTT, Tbk in analyzing performance by increasing the digital transformation of services to customers and the community. This study can also serve as a literature review for further research on how well businesses do when using the BSC method.
Analysis of Budgetary Slack Indications in the Implementation Effectiveness of the Family Hope Program Dima, Enike Tje Yustin Dima; Timuneno , Antonius Yohanes William; Baso, Susana Purnamasari; Baso, Maksimilianus Paulus Jati x; Banase, Marianus Antonius Deo Datus
Journal La Sociale Vol. 6 No. 6 (2025): Journal La Sociale
Publisher : Borong Newinera Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37899/journal-la-sociale.v6i6.2497

Abstract

This study aims to explore the influence of budgetary slack and implementation effectiveness on the success of the Family Hope Program (PKH) in Buraen Village, South Amarasi District. The problem of high poverty and unequal distribution of PKH assistance recipients is the main background. This study uses a quantitative approach with the Partial Least Squares (PLS) method and involves 84 respondents selected through purposive sampling. The analysis results show that budgetary slack has a positive and significant effect on the success of PKH with a coefficient of 0.677 (p < 0.01), while effectiveness also has a positive effect with a coefficient of 0.202 (p < 0.10). The coefficient of determination (R²) value of 0.735 indicates that 73.5% of the variation in PKH success can be explained by these two variables. These findings indicate that strategically managed budget flexibility and effective program implementation can increase the social impact of PKH, especially in the education, health, and economic aspects of poor households. Therefore, PKH implementing agents have an important role not only as administrative distributors, but also as adaptive decision makers in addressing the dynamics of local needs.
Peningkatan Kapasitas Pengelolaan Keuangan UMKM melalui Pelatihan Akuntansi Keuangan Tersistematis Nay, Yustina Alfira; Magdalena, Christiana; Panie, Alexsandro Arsol; Baso, Susana Purnamasari; Malut, Maria Goreti; Indrawati, Agnes Susanti; Irayanti Seran, Adiutrix Maria; Betu, Kristina Wada; Suninono, Alfonsus Rodrigues; Bau Mau, Ignatia Thomasita; Bribin Burin, Stefanie Noviega; Saru, Joaquina Felicia; Goetha, Selfiana; Firmansyah, Mariano
Jurnal Pengabdian Masyarakat (ABDIRA) Vol 5, No 4 (2025): Abdira, Oktober
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/abdira.v5i4.1182

Abstract

This Community Service Program (PKM) activity aims to improve partners' understanding of simple accounting systems, provide financial record-keeping training, and enhance partners' capacity to produce profit and loss reports. This activity is carried out in a participatory and applicative manner, prioritizing active partner involvement in all stages of the activity. The implementation method are Identification and Analysis of Partner Needs; Design of Training Materials and Modules; Implementation of Training and Mentoring; Monitoring, Evaluation, and Follow-up Plans. The results of the activity show that: The majority of MSMEs in the informal sector have minimal financial literacy and have not yet implemented basic accounting principles; Participants enthusiastically participated in the interactive training sessions; The impact of this mentoring is not only on the technical aspects of recording, but also on changing partners' mindsets regarding the importance of business accountability. Partners are more confident in making stock purchasing decisions, because they have real data; Partners still need similar training activities in the future.
Literasi Keuangan Pada Anak Sekami Quasi Paroki Santo Petrus Kuaputu Untuk Menabung Uang Koin 100 Dan 200 Rupiah Dalam Mendukung Cinta, Bangga Dan Paham Rupiah Malut, Maria Goreti; Baso, Susana Purnamasari; Nay, Yustina Alfira
Journal Of Human And Education (JAHE) Vol. 4 No. 5 (2024): Journal of Human And Education (JAHE)
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/jh.v4i5.1595

Abstract

Mata uang rupiah akan digunakan oleh seluruh masyarakat Indonesia dari berbagai kalangan dari anak-anak sampai lansia. Melihat posisi rupiah sebagai alat trasaksi yang digunakan maka setiap orang Indonesia harus mempunyai pemahaman tentang keuangan atau yang disebut paham literasi keuangan. Literasi keuangan adalah kemampuan, keinginan, dan kepercayaan diri untuk menerapkan pengetahuan tentang konsep dan risiko keuangan untuk membuat keputusan keuangan yang tepat, meningkatkan kesejahteraan keuangan individu dan kolektif, dan berpartisipasi dalam perekonomian. Pada banyak peristiwa khususnya antara penjual dan pembeli penggunakan uang koin 100 dan 200 rupiah menjadi hal yang tidak diinginkan walaupun uang koin ini akan mencapai satu jumlah nominal tertentu. Anak -anak dan orang tua menganggap uang koin bukanlah sesuatu yang berharga sehingga banyak yang tidak mau bertransaksi menggunakan uang koin dan tidak mau menabung uang koin 100 dan 200 rupiah. Akibat dari kejadian yang berulang kali terjadi ini akhirnya berdampak pada perilaku anak-anak yang tidak menganggap uang koin 100 dan 200 rupiah sebagai salah satu alat tukar yang sah. Kegiatan pengabdian ini dilakukan dengan cara sosialisai untuk menumbuhkan kesadaran literasi keuangan anak-anak sekami dengan melalukan sosialisasi dan kampanye cinta, bangga dan paham (CPB) rupiah. Sasaran dalam pengabdian ini adalah anak-anak sekami quasi paroki Santo Petrus Kuaputu. Hasil dari pengabdian yang dilakukan adalah adanya respon yang baik dan animo yang positif dari anak-anak sekami untuk menghargai dan menggunakan serta menabung uang koin 100 dan 200 rupiah.
KECAKAPAN LITERASI KEUANGAN PADA ANAK USIA SEKOLAH DASAR DENGAN MENABUNG UANG KOIN SEBAGAI BENTUK CINTA, BANGGA DAN PAHAM RUPIAH Baso, Susana Purnamasari; Malut, Maria Goreti; Nay, Yustina Alfira; Ngadha, Fransiska Devaliana; Balla, Maria Nomensia Lipat
Community Development Journal : Jurnal Pengabdian Masyarakat Vol. 5 No. 3 (2024): Volume 5 No. 3 Tahun 2024
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/cdj.v5i3.28119

Abstract

Tantangan jaman sekarang mengharuskan kita agar melek terhadap literasi keuangan karena akan mempengaruhi perilaku kita dalam mengelola keuangan dimasa yang akan datang. Bentuk uang, jenis uang, nilai uang dan kegunaan uang merupakan hal mendasar yang harus dipahami oleh semua masyarakat Indonesia yang menjadikan uang Rupiah sebagai alat tukar yang digunakan. Adanya fenomena yang terjadi dalam masyarakat kita khususnya pada anak-anak di Propinsi Nusa Tenggara Timur (NTT) dimana minimnya atau kurangnya pengunaan akan uang koin khususnya pecahan 100 dan 200 rupiah menjadi kecemasan bagi perilaku dan kesadaran keuangan mereka dimasa depan. Anak usia sekolah dasar menjadikan uang koin sebagai mainan dan bahkan dibuang. Anak-anak tidak akan mau menerima uang koin 100 dan 200 rupiah jika diberikan oleh orang tua untuk uang saku mereka ataupun sebagai uang kembalian ketika berbelanja. Melihat kondisi ini maka kami melakukan pengabdian kepada masyarakat khususnya bagi anak-anak Sekolah Dasar Donbosco 2 kota Kupang. Dimana kami melakukan sosialisasi literasi keuangan tentang Cinta, Bangga dan Paham Rupiah dengan menabung uang koin 100 dan 200 Rupiah sebagai bentuk konkritnya. Dengan memberikan sosialisai ini akan menumbuhkan kesadaran keuangan pada anak-anak sekolah dasar Dobosco 2 Kupang untuk semakin gemar menabung agar dapat membentuk perilaku keuangan dan kesadaran keuangan bagi anak-anak kedepannya dan sekaligus semakin membuat anak-anak sekolah dasar cinta, bangga dan paham terhadap rupiah berapapun nilainya tanpa memandang bentuk fisik dari uang itu.
Interpreting the Concept of Accounts Receivable and Accounts Payable in Accounting Perspective in the Sida Culture of the Manggarai Community: Memaknai Konsep Hutang Piutang Dalam Prespektif Akuntansi Pada Budaya Sida Masyarakat Manggarai Baso, Susana Purnamasari; Malut, Maria Goreti; Moi, Maria Odriana Veronika
Amkop Management Accounting Review (AMAR) Vol. 5 No. 2 (2025): July - December
Publisher : Sekolah Tinggi Ilmu Ekonomi Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/amar.v5i2.3289

Abstract

This study aims to understand the concepts of debt and credit in the Sida culture of the Manggarai people in East Nusa Tenggara through the perspective of cultural accounting. The phenomenon of SIDA not only reflects economic transactions but also social, moral, and spiritual relationships that reinforce the values of cooperation and solidarity among citizens. The research was conducted using a qualitative ethnographic accounting approach in several villages in Manggarai Regency through in-depth interviews, participatory observation, and documentation of traditions. The results show that the practice of debt in SIDA is not solely an economic motive but also a moral value, a belief, and a social identity. Accounting in this context is not a formal written record, but is manifested in collective memory and social symbols. This study underlines the importance of a contextual approach in understanding local culture-based accounting practices.
Penerapan Audit Internal pada Organisasi Perangkat Daerah Sinlaeloe, Adinda; Polin, Frescilia; Laho’an, Sonya; Tukan, Agnes; Jesus, Olivia De; Baso, Susana Purnamasari
SCIENTIFIC JOURNAL OF REFLECTION : Economic, Accounting, Management and Business Vol. 9 No. 1 (2026): SCIENTIFIC JOURNAL OF REFLECTION: Economic, Accounting, Management, & Business
Publisher : Sekolah Menengah Kejuruan (SMK) Pustek

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37481/sjr.v9i1.1384

Abstract

The effectiveness of internal audit remains a critical issue in Regional Government Organizations (OPD), particularly in ensuring accountable and transparent financial management. In practice, internal audit functions often face limitations related to auditor competence, institutional support, and follow-up of audit recommendations. This study aims to examine the implementation of internal audit in OPD, analyze audit procedures conducted by Regional Inspectorates, and identify key factors influencing audit effectiveness. The research employs a qualitative descriptive approach through a structured literature review. Data were collected from scientific journals, government regulations, books, and prior empirical studies, and analyzed using content analysis to identify recurring themes and patterns. The results indicate that internal audit plays a significant role in strengthening internal control systems, improving regulatory compliance, and enhancing the reliability of financial reporting in local governments. The Regional Inspectorate conducts various audit activities, including financial audits, performance audits, specific-purpose audits, evaluations, reviews, and monitoring. However, audit effectiveness is constrained by limited budgets, uneven auditor competencies, weak information system integration, and administrative challenges. Strengthening auditor capacity, improving institutional support, and ensuring leadership commitment to audit follow-up are essential to enhance the role of internal audit in regional governance.
Presepsi Masyarakat terhadap Kinerja Pemerintah Daerah Hasil Audit Badan Pemeriksa Keuangan (BPK) di Kabupaten Belu Tae, Maria Yohana Oy; Taolin, Margareth Gramediana; Tulasi, Floresita Melin; Saka, Dulce Maria Gisela; Geong, Benediktus Maurisko; Baso, Susana Purnamasari
SCIENTIFIC JOURNAL OF REFLECTION : Economic, Accounting, Management and Business Vol. 9 No. 1 (2026): SCIENTIFIC JOURNAL OF REFLECTION: Economic, Accounting, Management, & Business
Publisher : Sekolah Menengah Kejuruan (SMK) Pustek

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37481/sjr.v9i1.1386

Abstract

Public assessment of local government performance is closely linked to transparency and accountability in public financial management. In Belu Regency, although the local government has consistently obtained an unqualified opinion (WTP) from the Audit Board of Indonesia (BPK), public understanding of audit findings remains limited. This condition raises questions regarding how audit results influence public perceptions of government performance. This study aims to explore community perceptions of the Belu Regency Government’s performance based on BPK audit results and to examine the extent to which audit information is understood and utilized by the public. A descriptive qualitative approach was employed, with data collected through open-ended questionnaires administered to 30 purposively selected respondents from diverse social backgrounds. The data were analyzed using thematic analysis to identify recurring patterns and key themes. The findings indicate that while most respondents recognize the importance of BPK audits in promoting transparency and accountability, their knowledge of specific audit findings is generally superficial. Public evaluations of government performance tend to rely primarily on the achievement of the WTP opinion rather than on detailed audit recommendations. Overall, the community perceives the local government’s performance positively but emphasizes the need for improved dissemination of audit information and consistent follow-up on BPK recommendations to strengthen public trust.
Peran Audit BPK dalam Meningkatkan Transparansi dan Akuntabilitas Keuangan Daerah Provinsi NTT Kota Kupang Vanya, Stefani; Aftrin, Odilia; Pasaribu, Audy; Anu, Karolina; Ata, Alberta; Baso, Susana Purnamasari
SCIENTIFIC JOURNAL OF REFLECTION : Economic, Accounting, Management and Business Vol. 9 No. 1 (2026): SCIENTIFIC JOURNAL OF REFLECTION: Economic, Accounting, Management, & Business
Publisher : Sekolah Menengah Kejuruan (SMK) Pustek

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37481/sjr.v9i1.1387

Abstract

Strengthening transparency and accountability in regional financial management remains a critical challenge in the implementation of fiscal decentralization in Indonesia, particularly at the local government level. This study aims to analyze the role of the Audit Board of the Republic of Indonesia (BPK) in promoting transparency and accountability in the financial management of the Kupang City Government. Employing a qualitative descriptive approach, the research utilizes secondary data derived from BPK Audit Reports (LHP), Local Government Financial Reports (LKPD), and relevant regulatory documents. Data were analyzed through document review, data reduction, and interpretative analysis to identify patterns of audit findings and follow-up actions. The findings indicate that BPK audits contribute significantly to improving the quality of financial reporting, strengthening internal control systems (SPIP), and enhancing public access to financial information. In Kupang City, audit recommendations have encouraged improvements in asset administration, expenditure effectiveness, and regulatory compliance. Moreover, the level of follow-up on audit recommendations reflects a growing institutional commitment to accountability. This study concludes that BPK audits play a strategic role not only as a supervisory mechanism but also as a catalyst for strengthening good governance and public trust in local financial management.
Pengaruh Pengalaman Kerja Audit, Tekanan Waktu dalam Penyelesaian Audit terhadap Kinerja Audit Internal Jesika, Delfiana; Gai, Maria; Bernoli, Aldensia; Buke, Josua; Suna, Elisabet; Baso, Susana Purnamasari
SCIENTIFIC JOURNAL OF REFLECTION : Economic, Accounting, Management and Business Vol. 9 No. 1 (2026): SCIENTIFIC JOURNAL OF REFLECTION: Economic, Accounting, Management, & Business
Publisher : Sekolah Menengah Kejuruan (SMK) Pustek

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37481/sjr.v9i1.1388

Abstract

Internal auditing plays a crucial role in supporting transparency, accountability, and effective corporate governance within organizations. However, the performance of internal auditors is often influenced by individual and situational factors, particularly work experience and time pressure during audit completion. Limited experience may reduce auditors’ ability to identify risks accurately, while excessive time pressure can lead to rushed procedures and decreased audit quality. This study aims to examine the influence of auditor work experience and time pressure on internal audit performance. The research employs a qualitative approach using a library research method by reviewing and analyzing relevant literature from academic journals, books, and previous empirical studies related to internal auditing. The analysis indicates that auditor work experience has a positive effect on internal audit performance, as experienced auditors demonstrate higher technical competence, better judgment, and more effective audit execution. In contrast, time pressure has a negative impact on audit performance because it increases the likelihood of procedural omissions and judgment errors. These findings suggest that improving auditor experience and managing audit time allocation are essential to maintaining high-quality internal audit performance.
Co-Authors Aftrin, Odilia Agnes Susanti Indrawati Anu, Karolina Ata, Alberta Balenaen, Amanda Leontin Balla, Maria Nomensia Lipat Banase, Marianus Antonius Deo Datus Bari, Angela Baso, Maksimilianus Paulus Jati x Bau Mau, Ignatia Thomasita Bernoli, Aldensia Bribin Burin, Stefanie Noviega Buke, Josua Dawu, Leopold M.T Dima, Enike Tje Yustin Dima Fernandez, Dolce Maria Pancrasia Firmansyah, Mariano Gai, Maria Geong, Benediktus Maurisko Hambur, Oktavianus Irayanti Seran, Adiutrix Maria Jagu, Desidaria Ayuhandini Jesika, Delfiana Jesus, Olivia De Kristina Wada Betu Laho’an, Sonya Leopold Melkiano Triangga Dawu Loda, Adelheid Elisabet Loinenak, Jeanet Jeshintya Sarce Magdalena, Christiana Maksimilianus Paulus Jati Gamatara Malut, Maria Goreti Manek, Eufracia Placida Manikin, Albert Palla Maria Odriana Veronica Moi Meni, Mariana Ratu Rosario Minggus, Anjela Casandra Moi, Maria Odriana Veronika Neno, Modesta Ngadha, Fransiska Devaliana Panie, Alexandro Arsol Panie, Alexsandro Arsol Pasaribu, Audy Polin, Frescilia Rere Paulina Bibiana Riwu, Elda Sae, Don Oscar Filius Sain, Roswita Felsiani Saka, Dulce Maria Gisela Saru, Joaquina Felicia Selfiana Goetha Seran, Antonia Zakaria Sinlaeloe, Adinda Suna, Elisabet Suninono, Alfonsus Rodrigues Suninono, Alfonsus Rodriques Tae, Maria Yohana Oy Tallo, Richardus Engel Taolin, Margareth Gramediana Tefbana, Gresly Timuneno , Antonius Yohanes William Timuneno, Antonius Yohanes William Toli, Alvonzo Rodriquez Watudhesi Ton, Stefen Ardi Melkisedek Tukan, Agnes Tulasi, Floresita Melin Vanya, Stefani Werang, Lauensia Yustina Alfira Nay