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All Journal Scientific Journal of Reflection : Economic, Accounting, Management and Business AKADEMIK: Jurnal Mahasiswa Ekonomi & Bisnis
Tito, Marianus
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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Konsep Matching dalam Tradisi Kumpul Keluarga Masyarakat di Nusa Tenggara Timur Tallo, Richardus Engel; Pati, Stefanus Aldisusanto; Tito, Marianus; Hambur, Oktavianus; Lian, Yohanes Pemandi
SCIENTIFIC JOURNAL OF REFLECTION : Economic, Accounting, Management and Business Vol. 8 No. 1 (2025): 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.v8i1.985

Abstract

Family gathering activities in East Nusa Tenggara (NTT) are a social tradition involving the collection of funds, goods, or animals during significant events such as marriages or funerals. This practice serves as a form of solidarity and mutual assistance within the community. Although these gatherings can incur substantial costs, the financial implications differ from ordinary accounting concepts. This research aims to explore the concept of "matching" within the family gathering tradition practiced by the people of East Nusa Tenggara. The methodology used for this research is qualitative, specifically library research. Data was collected by reviewing relevant literature related to the issue at hand. The researcher will analyze this data and present findings concerning the concept of matching in the family gathering tradition. The results demonstrate that the concept of matching in the business world differs from its application in indigenous communities. While businesses are obligated to recognize costs incurred over a specific period in relation to their income, the social accounting practices within these communities do not require a comparable income. Instead, the emphasis is placed on kinship relationships and the value of mutual cooperation, adhering to the norms that exist within the society.
Implementasi Peran Audit BPK terhadap Pegauditan Keuangan Daerah dalam Sistem Pengelolaan dan Pendapatan di Kabupaten Manggarai Barat Kota Labuan Bajo Muhul, Theresia; Jemaan, Marcelina; Celin, Felisia; Gandur, Afrandi; Tito, Marianus; Baso, Purnama
AKADEMIK: Jurnal Mahasiswa Ekonomi & Bisnis Vol. 6 No. 1 (2026): AKADEMIK: Jurnal Mahasiswa Ekonomi & Bisnis
Publisher : Perhimpunan Sarjana Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37481/jmeb.v6i1.1804

Abstract

Regional financial management in Indonesia continues to face challenges related to transparency, accountability, and the effectiveness of internal control, despite regular external oversight carried out by the Audit Board of Indonesia (BPK). These issues are also reflected in the financial governance of Manggarai Barat Regency, an area experiencing rapid economic growth driven by the development of Labuan Bajo as a national tourism destination. This study aims to examine the role of BPK’s audit in strengthening the quality of regional financial reporting and improving revenue governance in Manggarai Barat. Using a descriptive qualitative approach and a case study design, the research analyzes audit documents, relevant regulations, and secondary literature to understand the audit process, key findings, and the extent of follow-up actions taken by the local government. The results show that the Regency has consistently received an Unqualified Opinion (WTP), indicating compliance with Government Accounting Standards. However, BPK still identified several weaknesses, particularly related to inadequate work volume, uncollected late penalties, and overpayments in certain local government units. These findings highlight that, although formal financial reporting is sound, operational practices require further improvement. BPK’s recommendations have encouraged the strengthening of internal control, better administrative discipline, and improvements in the management of regional revenue. Overall, the audit plays an essential role in guiding the local government toward more transparent, accountable, and effective financial governance.
Co-Authors Baso, Purnama Celin, Felisia Gandur, Afrandi Hambur, Oktavianus Jemaan, Marcelina Lian, Yohanes Pemandi Muhul, Theresia Pati, Stefanus Aldisusanto Tallo, Richardus Engel