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All Journal Ekonomica Sharia: Jurnal Pemikiran dan Pengembangan Ekonomi Syariah Jurnal Multidisiplin Sahombu Sinergi International Journal of Accounting and Taxation
Maia, Fonseca De Jesus
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Arts Civil Engineering, Building, Construction & Architecture Economics, Econometrics & Finance Education Environmental Science Law, Crime, Criminology & Criminal Justice Social Sciences Other

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Analysis of the Import and Export to Measure Revenue Customs Authority (AA) Customs in Dili, Timor-Leste Maia, Fonseca De Jesus; Nunes, Esperança Da Costa
Sinergi International Journal of Accounting and Taxation Vol. 2 No. 2 (2024): May 2024
Publisher : Yayasan Sinergi Kawula Muda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61194/ijat.v2i2.241

Abstract

The research was conducted at the Customs Authority. The objective of this research is to see about the analysis of imports and exports to measure tax revenue from the period 2019-2022. In this research, the contribution of import and export taxes to tax revenues is used. The results of the research identified that the analysis of the tax contribution of the Import Tax Contribution of Rice and Coffee 2019-2020. In this research, the type of research used is quantitative research which is a type of research based on numbers, starting from data collection, interpretation of data and looking at the results. Starting from the results of calculation and discussion of the contribution of import tax of rice and coffee to the country's income. The contribution of the mortgage rate in the four years from 2019 to 2022 received financial fluctuations. The average financial value of the tax contribution amounts to 5.81%. In 2019, financial value was 4.49% because taxpayers tax contribution with minimum because they get low profit, in 2020 financial value with 11.67% taxpayers contribute maximum tax, in 2021 financial value with 4.32 %, and in 2022 the financial value decreased by 1.10% because taxpayers receive profits according to the taxpayer's income so the tax contribution is low, taxpayers contribute taxes according to their profits.
The Analysis of the Implementation of Good Financial Governance in Public Sector Financial Management in Timor Leste Maia, Fonseca de Jesus; Ximenes, Elias; Boquifai, Petronela M.; Ratnawati, Tri
Jurnal Multidisiplin Sahombu Vol. 5 No. 04 (2025): Jurnal Multidisiplin Sahombu, May - Juny (2025)
Publisher : Sean Institute

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Abstract

This study analyzes the implementation of Good Financial Governance (GFG) in public sector financial management in Timor Leste, focusing on transparency, accountability, and public participation. Using a qualitative-descriptive approach and case study method, data were collected through document analysis and literature review from international institutions such as the IMF, World Bank, and PEFA. The findings reveal partial progress, notably through the adoption of the Integrated Financial Management Information System (IFMIS), which has improved transparency. However, challenges remain in enforcing audit recommendations, institutionalizing citizen participation, and aligning national policies with local implementation. Comparative case studies from Cambodia, Jamaica, and Scotland highlight the importance of institutional reform, leadership, and legal enforcement. The study recommends enhancing fiscal literacy, strengthening oversight capacity, and establishing participatory budgeting mechanisms. Overall, the research underscores that effective GFG is essential for sustainable development, requiring both technical innovations and structural reforms to ensure inclusive, transparent, and accountable financial governance.
The Transformation of Timor Leste's Financial System: From a Cash Based Economy to Digital Financial Inclusion Maia, Fonseca de Jesus; Pandin, Maria Yovia R; Kusmaningtyas, Amiartuti
Jurnal Multidisiplin Sahombu Vol. 5 No. 04 (2025): Jurnal Multidisiplin Sahombu, May - Juny (2025)
Publisher : Sean Institute

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Abstract

This study explores the transformation of Timor Leste’s financial system from a cash-based economy toward inclusive digital finance. Using a qualitative approach and secondary data analysis, the research examines the structural barriers of a cash-dominated system, the progress of digital initiatives, and the strategic steps required for sustainable transformation. Findings reveal that while over 70% of transactions are still cash-based, financial access points have increased by 200% between 2019 and 2020. Initiatives such as mobile wallets and branchless banking have shown promise but are hindered by poor infrastructure, weak regulatory frameworks, and low digital and financial literacy. The study identifies strong potential in the country’s young demographic and high mobile phone penetration. A phased five-year strategy is recommended, emphasizing infrastructure development, regulatory reform, and public trust-building. This research contributes to the discourse on financial inclusion in emerging economies and offers practical insights for policymakers, financial institutions, and development partners in Timor Leste.
THE INFLUENCE OF LDR AND NPL ON THE PROFITABILITY OF RURAL BANKS: A SYSTEMATIC LITERATURE REVIEW (2021–2025) Anwar, Khairil; Pardosi, Pardomuan; Sulistyowati, Tussi; Maia, Fonseca de Jesus; Setiawan, Ervan
Ekonomica Sharia: Jurnal Pemikiran dan Pengembangan Ekonomi Syariah Vol 11 No 1 (2025): Jurnal Ekonomica Sharia : Jurnal Pemikiran dan Pengembangan Ekonomi Syariah - Ag
Publisher : Sekolah Tinggi Ekonomi dan Bisnis Syariah (STEBIS) Indo Global Mandiri Palembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36908/esha.v11i1.1566

Abstract

Profitability is a key indicator of the sustainability of Rural Banks (BPR), which play an important role in supporting local economies. This study systematically reviews the relationship between Loan to Deposit Ratio (LDR), Non-Performing Loans (NPL), and BPR profitability using a Systematic Literature Review (SLR) approach. Articles were selected from reputable international databases published between 2015 and 2024 based on topic relevance and empirical methodology. The findings reveal that LDR has a positive impact on profitability when managed proportionally, while NPL has a significant negative effect due to increased credit risk. Rural BPR face greater challenges compared to commercial banks because of limited asset diversification and dependence on micro-agricultural sectors. This study highlights the importance of risk management, adaptive regulation, and digitalization of banking services as strategies to enhance BPR performance, and provides theoretical and practical insights for policy and managerial development.
Co-Authors Amiartuti Kusmaningtyas Boquifai, Petronela M. Khairil Anwar Nunes, Esperança Da Costa Pandin, Maria Yovia R Pardosi, Pardomuan Setiawan, Ervan Sulistyowati, Tussi Tri Ratnawati Ximenes, Elias