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All Journal JURPIKAT (Jurnal Pengabdian Kepada Masyarakat) EKONOMIKA45 Indonesian Journal of Business Analytics (IJBA) Journal of Innovation Research and Knowledge Jurnal Multidisiplin Sahombu Moneter : Jurnal Ekonomi dan Keuangan Kajian Ekonomi dan Akuntansi Terapan JIMEK E-Jurnal Ekonomi Pembangunan
Aldarine Molidya
Unknown Affiliation
Arts Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Dentistry Economics, Econometrics & Finance Education Environmental Science Health Professions Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Other

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AKUNTABILITAS PENGELOLAAN ANGGARAN PENDAPATAN DAN BELANJA DESA (APBDes) DI DESA COMPANG LONI KECAMATAN RANA MESE KABUPATEN MANGGARAI TIMUR Dandur, Natalia Fitriani; Nikson Tameno; Aldarine Molidya
Journal of Innovation Research and Knowledge Vol. 5 No. 4: September 2025
Publisher : Bajang Institute

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The purpose of this study is to explain the accountability of the management of the Village Revenue and Expenditure Budget (APBDes) in Compang Loni Village, Rana Mese District, East Manggarai Regency. This study uses a qualitative descriptive approach by conducting interviews with village apparatus inmates and also 25 community representatives. The techniques used in this study are interview, observation and documentation techniques. Based on the Regulation of the Minister of Home Affairs Number 20 of 2018, there are several stages in village financial management, including the planning stage, implementation stage, administration stage, reporting stage and accountability stage. The results of this study indicate that the accountability of the management of the Village Revenue and Expenditure Budget (APBDes) in Compang Loni Village has not been implemented optimally in accordance with Permendagri Number 20 of 2018 concerning Village Financial Management.
PENGARUH MANAJEMEN ASET TERHADAP OPTIMALISASI PEMANFAATAN ASET TETAP (Studi Kasus di Universitas Nusa Cendana Kupang) Ndun, Fitra Jeneri; Cicilia A. Tungga; Aldarine Molidya
Journal of Innovation Research and Knowledge Vol. 5 No. 7 (2025): Desember 2025
Publisher : Bajang Institute

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Penelitian ini bertujuan untuk mengetahui bagaimana pengaruh Inventarisasi Aset, Penilaian Aset, Legal Audit, dan Pengawasan dan Pengendalian Aset terhadap Optimalisasi Pemanfaatan Aset Tetap di Universitas Nusa Cendana Kupang. Jenis penelitian yang digunakan dalam penelitian ini adalah dengan pendekatan kuantitatif dengan metode analisis yang digunakan adalah analisis statistik dekriptif dan analisis regresi linear berganda. Pengumpulan data dilakukan melalui wawancara dan penyebaran kuesioner kepada para responden di 25 unit/fakultas di Universitas Nusa Cendana Kupang. Hasil penelitian membuktikan bahwa Inventarisasi aset memiliki pengaruh yang positif dan signifikan terhadap optimalisasi pemanfaatan aset tetap di Universitas Nusa Cendana Kupang. Penilaian aset memiliki pengaruh yang positif dan signifikan terhadap optimalisasi pemanfaatan aset tetap di Universitas Nusa Cendana Kupang. Legal audit memiliki pengaruh yang positif dan signifikan terhadap optimalisasi pemanfaatan aset tetap di Universitas Nusa Cendana Kupang. Pengawasan dan pengendalian aset memiliki pengaruh yang positif dan signifikan terhadap optimalisasi pemanfaatan aset tetap di Universitas Nusa Cendana Kupang. Hal ini menunjukkan bahwa indikator inventarisasi aset, penilaian aset, legal audit, serta pengawasan dan pengendalian aset secara langsung mempengaruhi optimalisasi pemanfaatan aset tetap di Universitas Nusa Cendana Kupang.
ANALISIS KUALITATIF ATAS POTENSI DAN HAMBATAN PEMUNGUTAN PAJAK PENGHASILAN CONTENT CREATOR FACEBOOK PROFESSIONAL DI KOTA KUPANG Sonya, Hortensia Ade; Cicilia A. Tungga; Aldarine Molidya
Journal of Innovation Research and Knowledge Vol. 5 No. 8 (2026): Januari 2026
Publisher : Bajang Institute

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This research aims to analyze the potential and obstacles of Income Tax collection as well as the level of compliance of professional Facebook content creators in reporting and paying Income Tax (PPh) in Kupang City using a qualitative approach. The data sources in this study are primary and secondary data sources. Data were collected through in-depth interviews with content creators, tax consultants, and analysis of related documents. The data was then analyzed using the Miles & Huberman model, which includes data reduction, data presentation, and conclusion drawing/verification. The results of the study show that the potential for tax collection from content creators is quite high in line with the increase in the number of creators and the amount of income. However, the main obstacles faced are low tax awareness, the absence of a specific business classification (KLU) for content creators, and a lack of transparency in the tax deduction mechanism. The level of compliance among content creators in reporting and paying taxes also varies.
Assessment of Equipment and Machinery Assets for the Purpose of Disposal in Certain Non-Vertical Work Units of Groundwater Raw Water of the Nusa Tenggara II River Basin Center, Kupang City Elda Rade Wadoe; Cicilia Apriliana Tungga; Maria Indriani Hewe Tiwu; Aldarine Molidya
Jurnal Multidisiplin Sahombu Vol. 6 No. 01 (2026): Jurnal Multidisiplin Sahombu, January 2026
Publisher : Sean Institute

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This study aims to determine the fair value of equipment and machinery assets at the Specific Non-Vertical Groundwater Raw Water Work Unit (SATKER ATAB) of the Nusa Tenggara II River Basin Center in Kupang City as a basis for the asset write-off process. This study uses a quantitative descriptive approach with a case study design. Primary data were obtained through interviews and observations of the physical condition of the assets, while secondary data were obtained from inventory documents and financial reports. The sample consisted of seven units of heavy equipment including truck cranes, compressors, and earth drilling machines. Two valuation methods were used, namely the cost approach and the market approach in accordance with the 2022 Indonesian Valuation Standards (SPI) and PMK No. 111 / PMK.06 / 2016. The results showed that the fair value of severely damaged assets based on the cost approach was IDR 74,993,000 with a liquidation value of IDR 59,994,400. Meanwhile, the market approach resulted in a total value of IDR 163,307,352 with a liquidation value of IDR 130,645,881. The study concluded that the cost approach is more appropriate for scrap assets, while the market approach is more representative for assets that still have potential resale value. The results of this assessment can be used as a basis for setting auction limits and supporting an accountable asset disposal process.
Transformation of Food Security Analysis: A Data Science Approach to Agricultural Commodities in Ntt Rolland E. Fanggidae; Rikhard T. Ch. Bolang; Aldarine Molidya; Edy Purwanto; Ginanjar Aji Nugroho; Bonifasius Irmgardus Nggajo
Indonesian Journal of Business Analytics Vol. 5 No. 6 (2025): December 2025
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/ijba.v5i6.15921

Abstract

This study aims to assess food commodity data forecasting in East Nusa Tenggara (NTT) Province using the ARIMA model and to conduct a clustering analysis of food security status using the K-Means Clustering and Hierarchical Agglomerative Clustering (HAC) approaches. The analytical method used was the Autoregressive Integrated Moving Average (ARIMA) model to calculate the forecast of time series food commodity data in East Nusa Tenggara (NTT) Province, and the food security analysis used K-Mean Clustering and Hierarchical Agglomerative Clustering (HAC). The ARIMA test results produced forecasts of food commodity data or variables for 2025 to 2027. However, these results did not yield satisfactory results when evaluated using three different coefficients, one of which was the Mean Absolute Percentage Error (MAPE), which produced a relatively large value. This concludes that the test results for forecasting data or food commodity variables in NTT are inaccurate, requiring additional factors capable of producing good predictions. The importance of food security policies that adapt to regional capacity. Cluster 1 focuses on increasing production and stabilizing prices through simple irrigation, agricultural assistance, and market operations. Cluster 3 focuses on strengthening logistics through road infrastructure, distribution hubs, and digitalization. Across clusters, a simple food information system, interregional partnerships, and local climate adaptation are needed to make policies more realistic and measurable.
VALUASI EKONOMI OBJEK WISATA GUA KRISTAL DI DESA BOLOK KECAMATAN KUPANG BARAT KABUPATEN KUPANG Feronika Tosi; Nikson Tameno; Aldarine Molidya
E-Jurnal Ekonomi Pembangunan Vol. 13 No. 08 (2024): Vol. 13, No. 08, Agustus 2024
Publisher : Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EEP.2024.v13.i08.p01

Abstract

This study aims to determine the economic valuation of the crystal cave tourist attraction. This research is quantitative research with multiple regression analysis to determine the factors that influence the number of tourist visits. Meanwhile, to determine the economic value of the crystal cave tourist attraction is shown through consumer surplus seen from travel costs. The sample of tourists was determined using sampling techniques with the number of samples used as many as 97 respondents. The results showed that the variable that had a significant effect on the variable number of visits was the distance variable. The economic value of the crystal cave tourist attraction reached IDR 463,994,025.61. The magnitude of the economic value of the crystal cave tourist attraction is expected for managers to improve the management of crystal cave tourism by improving and making facilities to provide more satisfaction to visitors.
Co-Authors Alberthus, Andien Paskarina Alexander Yos Patris Anggul Bonifasius Irmgardus Nggajo Cicilia A. Tungga Cicilia Apriliana Tungga Conbaiamore Beri Dandur, Natalia Fitriani de Rozari, Petrus E. Dong, Kensi Agnesty Edy Purwanto Elda Rade Wadoe Feronika Tosi Ginanjar Aji Nugroho Maria Indriani Hewe Tiwu Maria Indriyani H. Tiwu Maria Indriyani Hewe Tiwu Ndun, Fitra Jeneri Novi Theresia Kiak Olivia L E Tomasowa Palus, Elisabeth Widyawati Ricardo De Jesus Martins Rikhard T. Ch. Bolang Rupertus Alfandi Jehalut Sonya, Hortensia Ade Suryani, Maria Trisna Tameno, Nikson Welhelmina Ballo , Fransina Windy Tamara