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All Journal Scientific Journal of Reflection : Economic, Accounting, Management and Business Jurnal Ekonomi dan Bisnis Benefit : Journal of Bussiness, Economics, and Finance
Sae, Don Oscar Filius
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Economics, Econometrics & Finance Education

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Pengaruh Kenaikan Bahan Pokok Terhadap Anak Kos Baun, Maria; Fahik, Gracella Pasquela; Setiawan, Dismas Ervanmere; Sae, Don Oscar Filius; 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.v3i1.981

Abstract

Salah satu masalah yang sering terjadi di Indonesia adalah mengenai kenaikan harga bahan pokok yang belakangan ini kian menjadi masalah yang serius, biasanya disebabkan karena adanya faktor iklim dan cuaca yang tidak menentu. Sehingga menyebabkan Petani gagal panen, akibatnya distribusi ke masyarakat menjadi berkurang. kemudian faktor infrastruktur seperti jalan yang rusak dapat menghambat jalur distribusi. Kemudian yang terakhir dipengaruhi oleh kondisi daerahnya. Ketiga faktor tersebut yang dapat mempengaruhi fluktuasi harga di setiap daerah. Kenaikan harga ini akan dapat mengurangi konsumsi masyarakat, dikarenakan pendapatan masyarakat lebih kecil darpada tingkat konsumsi yang berakibat meningkatknya jumlah kemiskinan. Maka peran pemerintah sangat dibutuhkan untuk menyelesaikan masalah kenaikan harga bagi orang, maupun keluarga yang tidak mampu sehingga kenaikan harga bukan lagi menjadi masalah serius yang harus dicari jalan keluarnya.
Analisis Penerapan Sistem Pengendalian Internal dan Implikasinya Terhadap Temuan Audit: Studi Kasus Proyek Rehabilitasi Irigasi Wae Ces di Kabupaten Manggarai Tallo, Richardus Engel; Sae, Don Oscar Filius; Toli, Alvonzo Rodriquez Watudhesi; Hambur, Oktavianus; Baso, Susana Purnamasari
SCIENTIFIC JOURNAL OF REFLECTION : Economic, Accounting, Management and Business Vol. 9 No. 1 (2026): 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.v9i1.1401

Abstract

This study examines the implementation of the Government Internal Control System (Sistem Pengendalian Intern Pemerintah/SPIP) and its implications for audit findings in the Wae Ces Irrigation Rehabilitation Project, Manggarai Regency, East Nusa Tenggara. Despite the existence of a comprehensive regulatory framework governing internal control in the public sector, audit reports issued by the Audit Board of the Republic of Indonesia (BPK) continue to reveal recurring weaknesses in internal control and irregularities in regional infrastructure projects. This condition raises concerns regarding the effectiveness of SPIP in preventing deviations during project implementation. The purpose of this research is to analyze how internal control practices are applied in the Wae Ces project and to identify factors contributing to audit findings related to control weaknesses. This study employs a qualitative case study approach to capture an in-depth understanding of governance practices in a real operational context. Data were collected through in-depth interviews with BPK auditors, internal auditors (APIP), and regional financial management officials, complemented by document analysis of audit reports, project documentation, and relevant regulations. The findings indicate that audit issues primarily stem from limited human resource capacity, weak supervision mechanisms, inadequate separation of duties, and ineffective monitoring processes. These weaknesses reduce the effectiveness of SPIP and contribute directly to recurring audit findings, particularly in relation to compliance and physical project realization. The study highlights the importance of strengthening internal control systems to enhance accountability and prevent similar irregularities in regional infrastructure projects.
Integrasi Akuntansi dan Edukasi Gizi dalam Program Pengabdian Masyarakat: Studi Kasus Desa Pusu, Kabupaten Timor Tengah Selatan Ly, Lois Damaris Mone; Folo, Maria Yunita Wea; Bere, Maria Ansila; Pationa, Cornelia Fransiska Slaka; Adu, Linny Elvita Sari; Woga, Eusabius Seda; Leton, Maria Natalia Golan; Sae, Don Oscar Filius; Pahat, Sesilia; Bengu, Skolastika Saga; Kaka, Maria Stefania Dea; Abrantes, Rivany Fabiola Nahak; Tilik, Maria Angela Witni; Jehamu, Maria Yasinta Kurniati; Betu, Kristina Wada
Benefit: Journal of Bussiness, Economics, and Finance Vol. 3 No. 3 (2025): BENEFIT: Journal Of Business, Economics, and Finance
Publisher : Lembaga Penelitian Dan Publikasi Ilmiah (lppi) Yayasan Almahmudi Bin Dahlan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70437/benefit.v3i3.1444

Abstract

Stunting remains a serious challenge in many rural areas, including Pusu Village, Amanuban Barat Sub-district, South Central Timor Regency. The lack of parental knowledge regarding childcare, balanced nutrition, environmental sanitation, and household resource management are dominant factors that exacerbate the nutritional condition of children under five. This Community Service Program through the Student Community Service aims to improve the knowledge, skills, and awareness of the community in preventing stunting through educational, participatory approaches, as well as the integration of household accounting aspects. The methods implemented included initial observation, community education, diffusion of science and technology, training, family assistance, advocacy, and evaluation. The target group consisted of 30 families with children aged 0–5 years, selected purposively based on their vulnerability to stunting. Education was provided through nutrition and health counseling, training on local food-based meal preparation, and the practice of simple household financial recording. Family mentoring and mediation with village officials were also conducted to ensure program sustainability. The results showed a significant improvement in mothers’ knowledge of balanced nutrition, hygiene practices, and skills in managing household finances. Behavioral changes were reflected in the increased variety of family food consumption, the practice of handwashing with soap, and the adoption of household expenditure records. The integration of simple accounting practices also assisted families in allocating resources more effectively for children’s nutritional needs. In conclusion, this PKM program successfully created a positive impact on stunting prevention efforts in Pusu Village. Future initiatives require continuous monitoring and community-based program strengthening to ensure that the interventions become more effective and sustainable.
Co-Authors Abrantes, Rivany Fabiola Nahak Adu, Linny Elvita Sari Baso, Susana Purnamasari Baun, Maria Bengu, Skolastika Saga Bere, Maria Ansila Fahik, Gracella Pasquela Folo, Maria Yunita Wea Hambur, Oktavianus Jehamu, Maria Yasinta Kurniati Kaka, Maria Stefania Dea Kristina Wada Betu Leton, Maria Natalia Golan Lian, Yohanes Pemandi Ly, Lois Damaris Mone Pahat, Sesilia Pationa, Cornelia Fransiska Slaka Setiawan, Dismas Ervanmere Tallo, Richardus Engel Tilik, Maria Angela Witni Toli, Alvonzo Rodriquez Watudhesi Woga, Eusabius Seda