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All Journal Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Hyronimus Se
Magister Manajemen Universitas Flores
Agriculture, Biological Sciences & Forestry Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Industrial & Manufacturing Engineering Social Sciences

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Pengaruh Kompetensi, Pelatihan dan Disiplin Kerja Terhadap Kinerja Karyawan pada BUMDes di Kecamatan Maurole Kabupaten Ende Bernabas Bego; Hyronimus Se; Ernesta Leha
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 8 No. 3 (2026): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/alkharaj.v8i3.10497

Abstract

There are 13 (thirteen) Village-Owned Enterprises (BUMDes) spread across Maurole District, Ende Regency, with complete management including Director, Secretary, and Treasurer. Different Human Resource capabilities impact the management and development of BUMDes. Low competency, lack of training, and low levels of employee discipline cause BUMDes management to not run optimally. The business units run are not in accordance with the wishes of the Community. This article aims to analyze whether the competency possessed affects employee performance, in addition to whether training and work discipline also affect employee performance. The results of the analysis show that competency affects BUMDes employee performance by 0.504, which means that BUMDes employee performance in Maurole District, Ende Regency has increased. Training has an effect of 0.355, explaining that the training process at BUMDes in Maurole District has increased. Work discipline has an effect of 0.444, which means there is an increase in employee work discipline. With the existence of routine training programs, employee competency will increase, thus impacting BUMDes income and Village original income. The importance of local government support to improve human resources in managing village potential.
Pengaruh Kesadaran Wajib Pajak, Pengetahuan Perpajakan dan Penerapan Sistem e-Filling Terhadap Kepatuhan Wajib Pajak: Sosialisasi Perpajakan Sebagai Mediasi Tiend J. L. Belo; Hyronimus Se; Laurentius D. Gadi Djou
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 8 No. 3 (2026): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/alkharaj.v8i3.10584

Abstract

This study aims to analyze the influence of taxpayer awareness, tax knowledge, and the implementation of the e-Filing system on taxpayer compliance, with tax socialization as a mediating variable. The study sample consisted of 30 individual taxpayers using e-Filing in Ende Regency using a purposive sampling approach. The analysis technique used Partial Least Squares–Structural Equation Modeling (PLS-SEM). The results show that tax knowledge has a positive and significant effect on taxpayer compliance. Conversely, taxpayer awareness and the implementation of the e-Filing system do not directly affect taxpayer compliance. Tax socialization also has no significant effect on taxpayer compliance and does not mediate the relationship between awareness, tax knowledge, and e-Filing implementation on taxpayer compliance. These findings emphasize the importance of improving tax literacy as a key factor in improving taxpayer compliance.
Optimalisasi Pengeleloaan Dana Desa untuk Pemberdayaan Ekonomi Berbasis Potensi Lokal: Studi Empiris pada Desa Ranakolo Selatan Kecamatan Maurole Kabupaten Ende Provinsi Nusa Tenggara Timur Pius Sai; Hyronimus Se; Imaculata Fatima
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 8 No. 3 (2026): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/alkharaj.v8i3.10652

Abstract

Economic empowerment is based on local potential, but optimal implementation still faces challenges and disparities in various regions. This study aims to analyze the management of Village Funds, the determinants of its success, and formulate optimization strategies for economic empowerment based on local potential in South Ranakolo Village. This study uses a qualitative phenomenological approach with a descriptive type. The study location is South Ranakolo Village, Maurole District, Ende Regency, NTT. The main data sources were obtained through in-depth interviews with village officials, the BPD, and community leaders, participatory observation, and documentation. Data analysis follows the Miles and Huberman model: data compression, data presentation, and drawing/verifying conclusions. The results show that the management of Village Funds in South Ranakolo has been based on the principles of Transparency (publication of the Village Budget), Accountability (through the Village Consultative Assembly (MUSDES), Village Work Plan (RKP), and Village Financial Reporting Agency (LKPPD), Participation (MUSDUS and Village Budget Planning (MUSRENBANGDES), and Budgetary Order and Discipline. Economic empowerment efforts are carried out with the principles. Equality (seed assistance, Village-Owned Enterprises), Participation (skills training), Self-Reliance, and Sustainability (utilization of strategic locations). Key factors influencing success are Transparency, Accountability, Community Participation, Village Apparatus Capacity, and Technology/Digital Literacy. Optimization strategies are implemented through a rigorous participatory planning cycle and strengthening the BPD in oversight. Optimization of Village Fund management in South Ranakolo Village is driven by the synergy between transparent and accountable governance, support for active community participation, and strengthening the capacity of village officials and digital literacy. This has a positive impact on improving the village community's independent and sustainable economy.
Co-Authors Bernabas Bego Ernesta Leha Imaculata Fatima Laurentius D. Gadi Djou Pius Sai Tiend J. L. Belo