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All Journal Scientific Journal of Reflection : Economic, Accounting, Management and Business Jurnal Ekonomi dan Bisnis
Jena, Marie Teresa Avilla Manbait
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Economics, Econometrics & Finance

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Analisis Pengelolaan Anggaran Pendapatan Belanja Desa (APBDes) (Studi Kasus : Desa Compang Ndehes, Kecamatan Wae Ri'i, Kabupaten Manggarai) Jena, Marie Teresa Avilla Manbait; Seran, Maria Bernadette Esy; Jaimun, Elfrida Trivonia; Kenas, Familia Fernanda; Dawu, Leopold Melkiano Triangga
SCIENTIFIC JOURNAL OF REFLECTION : Economic, Accounting, Management and Business Vol. 8 No. 2 (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.v8i2.1097

Abstract

This study aims to analyze the management of the Village Revenue and Expenditure Budget (APBDes) in Compang Ndehes Village, Wae Ri’i Subdistrict, Manggarai Regency. The research employs a qualitative approach with data collected through interviews and documentation. The focus of the research is to understand the sources of village income and how the budget is utilized for village expenditures. The results show that Compang Ndehes Village generates annual revenue of over IDR 1.4 billion, primarily from transfer funds such as Village Funds (Dana Desa), Village Fund Allocation (ADD), and other financial assistance. The budget is allocated to five main areas: village government administration, village development implementation, community development, community empowerment, and emergency response. Budget planning, implementation, and accountability in Compang Ndehes Village are carried out in accordance with the Minister of Home Affairs Regulation No. 20 of 2018 and the Regent Regulation No. 27 of 2015. The findings indicate that the village government has implemented good financial management principles, namely transparency, accountability, participation, orderliness, and budget discipline. Despite a budget deficit of IDR 7,229,864 in 2024, it was resolved through financing receipts, ensuring no budget shortfall at year-end. The study concludes that the management of APBDes in Compang Ndehes Village is fairly effective but still requires continuous supervision and community involvement to ensure optimal use of funds.
Penetapan Nilai Mahar Dalam Suku-Suku Perkawinan Di NTT Jena, Marie Teresa Avilla Manbait; Kenas, Familia Fernanda; Hartono, Margareth Joane Prima; Sartin, Maria Oktavia; Lian, Yohanes Pemandi
JUEB : Jurnal Ekonomi dan Bisnis Vol. 3 No. 1 (2024): JUEB: Jurnal Ekonomi dan Bisnis
Publisher : Yayasan Jompa Research and Development

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57218/jueb.v3i1.977

Abstract

Penelitian ini bertujuan untuk mengetahui penetapan nilai mahar pada suku-suku di Nusa Tenggara Timur. Teknik analisis data, yang digunakan dalam penelitian ini adalah kegiatan analisis deskriptif kualitatif dimana pekerjaannya mencakup cara-cara pengumpulan, menyusun, mengelola, menyajikan, dan menganalisis data. Penelitian ini dilakukan Kota Kupang dengan mengambil daerah Nusa Tenggara Timur secara keseluruhan yang menjadi pokok pembahasan mengenai nilai mahar suku-suku di Nusa  Tenggara Timur. Adapun teknik pengumpulan data, yang digunakan dalam penelitian ini yaitu studi keputusan dan wawancara. Dalam penelitian ini, variabel yang digunakan yaitu  Mahar pada suku-suku di Nusa Tenggara Timur.
Co-Authors Hartono, Margareth Joane Prima Jaimun, Elfrida Trivonia Kenas, Familia Fernanda Leopold Melkiano Triangga Dawu Lian, Yohanes Pemandi Sartin, Maria Oktavia Seran, Maria Bernadette Esy