Susu, Urbaningsi
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DAMPAK PANDEMI COVID-19 TERHADAP KEMISKINAN DIKOTA KUPANG: ANALISIS TENTANG POLA KONSUMSI DAN MATA PENCAHARIAN MASYARAKAT PERKOTAAN DI MASA KRISIS Sakera, Gabriela; Bulu, Yacobin; Laka, Natalia; Susu, Urbaningsi; Sel, Yohana; Lawalu, Tuti
Jurnal Pendidikan dan Ekonomi (JUPEK) Vol 6 No 2 (2025): Jurnal Pendidikan dan Ekonomi (JUPEK)
Publisher : Program Studi Pendidikan Ekonomi Institut Sain dan Kependidikan (ISDIK) Kie Raha Maluku Utara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.15725487

Abstract

The COVID-19 pandemic has had a profound impact on the social and economic conditions of urban communities in Kupang City, particularly in terms of declining income and shifting consumption patterns. This study aims to examine the effects of the pandemic on poverty by focusing on two main aspects: changes in household consumption and the loss of livelihoods. Using a descriptive qualitative method, data were collected through interviews with local MSME actors and residents. The findings indicate that many small business owners suffered significant income losses, while the general population shifted their spending priorities toward basic necessities. In response, MSME actors sought to adapt by utilizing digital platforms and exploring alternative income sources. Despite government assistance efforts, the support was deemed insufficient for long-term needs. The study highlights the urgency of strengthening local economic resilience, supporting the informal sector, and accelerating MSME digitalization as key strategies for coping with future crises.
ANALISI KUALITATIF TRANSPARANSI ANGGARAN PUBLIK DAN DAMPAKNYA TERHADAP OPINI WAJAR TANPA PENGECUALIAN PEMERINTAH DAERAH Bulu, Yacobin; Susu, Urbaningsi; Kawe, Finsensa; Sel, Yohana; Baso, Susana
Jurnal Pendidikan dan Ekonomi (JUPEK) Vol 7 No 1 (2025): Jurnal Pendidikan dan Ekonomi (JUPEK)
Publisher : Program Studi Pendidikan Ekonomi Institut Sain dan Kependidikan (ISDIK) Kie Raha Maluku Utara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.17888623

Abstract

This study was conducted to examine the role of public budget transparency in supporting the achievement of an Unqualified Opinion (WTP) in local government financial reports. Budget transparency is positioned as an important component in creating accountable, efficient governance that is free from malpractice. In the practice of local financial management, the provision of open budget information not only allows the public to access the process of planning, implementation, and reporting of the budget, but also helps improve the accuracy of recording and the quality of financial report presentation. This study uses a descriptive qualitative method through a case study of local governments that have received an unqualified opinion. Data was collected through in-depth interviews, observations on information disclosure, and reviews of regional budget documents and financial reports, then verified through triangulation of sources and methods. The results show that budget transparency has a clear influence on strengthening accountability, increasing the effectiveness of internal control, and maintaining data consistency between regional organizations. Regions that implement information disclosure on an ongoing basis tend to have more organized financial reporting systems, lower material errors, and higher levels of trust from auditors in assessing compliance with Government Accounting Standards. In addition, transparency.