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All Journal Jurnal Multidisiplin Sahombu Multifinance
Ximenes, Elias
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Arts Civil Engineering, Building, Construction & Architecture Economics, Econometrics & Finance Environmental Science Law, Crime, Criminology & Criminal Justice

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Effect Of Green Marketing And Brand Image On Purchase Decision Of Aqua Gallon With Customer Loyalty As A Mediating Variable Araujo, Delia Iria Magno de; Ximenes, Elias; Mujanah, Siti; Halik, Abdul
Jurnal Multidisiplin Sahombu Vol. 5 No. 01 (2025): Jurnal Multidisiplin Sahombu (2025)
Publisher : Sean Institute

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This study aims to analyze the influence of brand image and green marketing on purchasing decisions for Aqua Galon products with consumer loyalty as a mediating variable. This study is an explanatory research type, sampling using nonprobability sampling techniques. Data were taken by distributing questionnaires directly to 100 respondents of consumers of AQUA gallon packaging products in Jabodetabek. Data were collected through a survey of Aqua consumers and analyzed using the Structural Equation Modeling (SEM) method. The results of the study indicate that brand image has a very significant and positive influence on purchasing decisions and consumer loyalty. Green marketing also has a significant effect on consumer loyalty, but its impact on purchasing decisions is relatively small compared to brand image. In addition, consumer loyalty does not have a significant effect on purchasing decisions and does not act as a mediating variable between brand image and purchasing decisions or between green marketing and purchasing decisions. These findings indicate that to improve purchasing decisions, companies need to focus more on improving brand image, while green marketing strategies can be used to build consumer loyalty. This conclusion provides important implications for companies in designing effective marketing strategies to strengthen brand positions in the market and increase consumer loyalty without expecting loyalty to directly drive purchasing decisions.
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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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.
Fiscal Dependence of Timor-Leste on the Oil and Gas Sector: Challenges of Economic Diversification Ximenes, Elias; 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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This study analyzes the fiscal dependence of Timor-Leste on the oil and gas sector and the associated challenges in achieving economic diversification. Using a quantitative descriptive approach and time-series secondary data from 2010 to 2023, the findings reveal that oil and gas revenues constitute 85–90% of the state’s total income. This high dependency has led to a vulnerable fiscal structure and limited progress in diversifying the economic base. Regression results show that fiscal dependence negatively affects economic diversification, while infrastructure, GDP per capita, and human development have significant positive impacts. Timor-Leste also ranks lowest among comparable countries in export diversification and structural balance. The study recommends a strategic shift toward investment in non-oil sectors such as agriculture, tourism, and light manufacturing, supported by institutional reform and human capital development. These efforts are essential to reduce fiscal risks and build a more resilient and inclusive economy.
THE INFLUENCE OF COMPETENCE AND PROFESSIONAL ETHICS OF AUDITORS ON AUDIT QUALITY AT THE ADMINISTRATIVE AND FINANCIAL COURT (TRIBUNAL DE CONTAS TIMOR-LESTE) Guterres, Alexandre de sousa; Araujo, Delia Iria Magno de; Ximenes, Elias; Godinho , Justina Gilberta
Multifinance Vol. 2 No. 1 (2024): Multifinance
Publisher : PT. Altin Riset Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61397/mfc.v2i1.216

Abstract

This study aimed to test and analyze the impact of Auditor Competence (X1) and Auditor Professional Ethics (X2) on Audit Quality (Y) at the Tribunal de Contas Timor-Leste. The research questions focused on determining the extent to which competence (X1) and professional ethics (X2) influence audit quality (Y). The population of the study consisted of all 50 staff members of the Tribunal de Contas, with data collected using a census method through questionnaires. Multiple linear regression analysis, T-tests, and SPSS version 21 were used for statistical analysis. The multiple linear regression equation obtained was Y = -2.006 + 0.536 + 0.321 + e, with a determination coefficient (R²) of 0.329, indicating that 32.9% of the variance in audit quality was explained by the two independent variables, while the remaining 67.1% was influenced by other factors not examined. The T-test results showed that Auditor Competence (X1) had a T-statistic value of 2.429, which was greater than the T-table value of 1.677, with a significance level of 0.019, meaning that it had a positive but insignificant effect on audit quality. On the other hand, Auditor Professional Ethics (X2) had a T-statistic value of 2.930, exceeding the T-table value of 1.677, with a significance level of 0.003, indicating a positive and significant effect on audit quality. Therefore, while competence was not a major determinant, professional ethics significantly contributed to audit quality at the Tribunal de Contas.
Co-Authors Abdul Halik Amiartuti Kusmaningtyas Araujo, Delia Iria Magno de Boquifai, Petronela M. Godinho , Justina Gilberta Guterres, Alexandre de Sousa Maia, Fonseca De Jesus Pandin, Maria Yovia R Siti Mujanah Tri Ratnawati