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Firat Meiyasa
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INDONESIA
Transformatif: Ekonomi, Bisnis dan Kewirausahaan
Published by Universitas Kristen Wira Wacana Sumba
ISSN : 20890427     EISSN : 28092503     DOI : https://doi.org/10.58300/transformatif
Core Subject : Economy,
Economics, Econometrics & Finance
Transformatif adalah jurnal Ekonomi, Bisnis dan Kewirausahaan Universitas Kristen Wira Wacana Sumba yang dipublikasikan secara berkala (dua kali setahun) dengan tujuan utama untuk mendiseminasi artikel ilmiah dalam bidang ekonomi dan bisnis. Transformatif merupakan wadah bagi komunitas akademik dalam bidang ilmu ekonomi dan manajemen untuk melakukan komunikasi ilmiah secara tertulis. Oleh karena itu, artikel yang diajukan untuk dipublikasi harus berkaitan dengan bidang ilmu ekonomi dan manajemen. Secara umum, artikel yang dipublikasi Transformatif adalah karya tulis ilmiah yang memberi kontribusi bagi pengembangan dan penyebarluasan ilmu pegetahuan dalam kedua bidang tersebut.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 130 Documents
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Analisis Kemampuan Membayar Dana Inisiatif Masyarakat Setempat Alliny Namilana Rambu Hutar; Siti Suryani
JURNAL TRANSFORMATIF UNKRISWINA SUMBA Vol 10 No 1 (2021): Vol X No 1 (Mei) 2021
Publisher : Universitas Kristen Wira Wacana Sumba

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (211.508 KB) | DOI: 10.58300/transformatif.v10i1.159

Abstract

Program pemberdayaan masyarakat dilakukan dalam rangka untuk mengentaskan masyarakat miskin melalui program-program penanggulangan kemiskinan. Salah satu yang selalu ada dalam program tersebut adalah adanya dana gulir. Dana yang digulirkan untuk menguatkan permodalan bagi usaha masyarakat miskin. Pengalaman membuktikan bahwa dana gulir mengalami banyak kendala, seperti menunggak atau macet. Sehingga dana tidak mungkin lagi bergulir dan dinikmati oleh masyarakat lainnya. Masalah dalam penelitian ini adalah apakah kemacetan diakibatkan oleh ketidakmampuan bayar penerima manfaat atau karena adanya kesengajaan untuk tidak membayar. Alat analisis yang digunakan adalah dengan menghitung rasio hutang dibandingkan dengan pendapatan calon penerima manfaat (HTP), dengan cara membandingkan pengeluran tetap dengan pendapatan tetapnya. Hasil yang diperoleh rasio HTP sebesar 0,85 atau di bawah rasio 1. Hal ini menunjukkan bahwa apabila pinjaman dana gulir program IMS diberikan, dipastikan bahwa dana tersebut akan mampu bergulir di warga jemaat tersebut. Warga jemaat memiliki kemampuan untuk membayar pinjamannya.
Potensi Retribusi Parkir Di Kabupaten Sumba Timur Umbu Ho Ara; Erfan Kristio Koreh
JURNAL TRANSFORMATIF UNKRISWINA SUMBA Vol 4 No 1 (2014): Vol IV No 1 Nov 2014
Publisher : Universitas Kristen Wira Wacana Sumba

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Abstract

This paper aims to analyze the potential and constraints in the collection of parking retribution in East Sumba. The data used are primary data and secondary data. The findings of this study: (1) Potential parking retribution in East Sumba in 2014 amounted to Rp. 733.864 million. While the average realized revenue per year, in previous years amounting to Rp 6.7785 million, or only 0.92 percent of the total potential parking retribution. These conditions indicate the realization of income is very small when compared to the available potential, (2) Realization of the small reception, due to some constraints as follows: a) The absence of regulations governing the implementation of the levy charged for parking. for example, unclear deductions from wages for officers collected parking fees collector. b) The lack of socialization about parking regulations in East Sumba. This can be seen from the lack of public understanding of regulations, systems and procedures that parking fees adversely affects the attitude of the orderly administration of the parking service. c) The low quality of security and inadequate facilities. This is evidenced by the availability of parking space is inadequate, the lack of security vehicles at the parking lot. d) the lack of resources or the capabilities of retribution parking attendant collector.Keywords: own source revenue, parking retribution.
RANTAI NILAI GARAM DI KABUPATEN SUMBA TIMUR Siti Suryani, Rambu Yetti Kalaway
JURNAL TRANSFORMATIF UNKRISWINA SUMBA Vol 7 No 1 (2017): Vol VII No 1 November 2017
Publisher : Universitas Kristen Wira Wacana Sumba

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Abstract

Garam Sumba Timur diproduksi dengan cara rebus/masak dan tambak, garam yangdihasilkan putih dan bersih. Namun pesaing garam yang ada berasal dari Surabayadan Bima menjadikan pasar garam lokal menjadi bergeser, yang berimbas pada jumlahproduksi dan ketidakstabilan harga yang berdampak kurang baik bagi pelaku/aktorgaram lokal di Sumba Timur. Penelitian ini dilakukan di 6 hamparan di 6 kecamatansebagai sentra garam. Penelitian ini bertujuan untuk menampilkan designpengembangan rantai nilai garam yang mampu memberi keadilan bagi pelaku/aktorgaram. Pendekatan kualitatif dan kuantitatif dikombinasikan untuk menyelesaikanpermasalahan dalam penelitian ini. Hasilnya, design pengembangan rantai nilai garamrakyat di Sumba Timur, melibatkan semua pelaku/aktor yang saat ini telah ada, yakniprodusen, perantara, dan pedagang. Dukungan iklim usaha yang ada di Sumba Timurdan pengembangan garam jangka panjang dikemas dengan sederhana dalam rantainilai, sehingga mampu memberi keadilan nilai yang melekat pada masing-masingpelaku/aktor.
Pengaruh Pendapatan Asli Daerah, Dana Perimbangan, Pengeluaran Konsumsi Rumah Tangga Untuk Makanan, Pengeluaran Konsumsi Rumah Tangga Untuk Non Makanan, Dan Jumlah Penduduk Terhadap Indeks Pembangunan Manusia Provinsi Bali Erwin Ndakularak
JURNAL TRANSFORMATIF UNKRISWINA SUMBA Vol 4 No 2 (2015): Vol IV No 2 Mei 2015
Publisher : Universitas Kristen Wira Wacana Sumba

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Abstract

Implementation of autonomy region means that the local goverment must be able to run more efficient and effective governmental administration, democratic and encourage society roles, implement of justice and equality in society, and able to develop th whole potency owned by the region and its society in order to implement prosperity and development of the region. The purpose of this research is to see the influence of Local Revenue Income, balance budgets, expenditure of household consumption, and total population to HDI in Bali Province.Keyword: Local Revenue Income, Balance Budgets, Consumption Household, and Total Population
Persepsi Auditor Eksternal Dan Klien Terhadap Atribut-Atribut Kualitas Audit: Studi Perception Gap Ari Budi Kristanto
JURNAL TRANSFORMATIF UNKRISWINA SUMBA Vol 2 No 1 (2012): Vol II No 1 Nov 2012
Publisher : Universitas Kristen Wira Wacana Sumba

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Abstract

This research is conducted to test whether there are perception gaps existing between client and auditor about the importance of each audit quality attributes, that influence toward the client satisfaction. The form of the gaps can be used as the inputs for audit firm’s service improvement, on its relation to the client satisfaction. The samples of this research are taken from the companies located in Central Java which use audit service provided by audit firm, and auditors working at the audit firms in Central Java. Two means paired test are used for testing the gaps existence. Based on the research, among 6 tested attributes, there are gaps on 2 attributes, they are the strong commitment on audit quality, and audit firm’s leader’s involvement.Keywords : audit quality attributes, perception gap.
KARAKTERISTIK PENDAPATAN PETANI JAGUNG MANIS DALAM PENINGKATAN EKONOMI RUMAH TANGGA DIKECAMATAN KAMBERA KABUPATEN SUMBA TIMUR Karolina A. Rewa; Frederika M. Nggedi
JURNAL TRANSFORMATIF UNKRISWINA SUMBA Vol 9 No 2 (2020): Vol IX No 2 Mei 2020
Publisher : Universitas Kristen Wira Wacana Sumba

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Abstract

Petani di Desa Kiritana, Kelurahan Malumbi dan Kelurahan Lambanapu memilih menanam jagung manis karena jenis jagung manis merupakan jenis jagung yang relatif baru tetapi memiliki prospek penjualan yang cukup baik sehingga dapat meningkatkan pendapatan rumah tangga petani jagung manis. Pendapatan yang diperoleh petani dalam menanam jagung manis lebih menguntungkan jika dibandingkan dengan jenis jagung lainnya, sehingga petani lebih memilih untuk menanam jenis jagung manis. Terdapat 2 tujuan dalam penelitian ini, yaitu: (1) Untuk menggambarkan karakteristik pendapatan petani jagung manis di Desa Kiritana, Kelurahan Malumbi dan Kelurahan Lambanapu dalam meningkatkan ekonomi rumah tangga. (2) Untuk menggambarkan kendala-kendala yang dihadapi para petani dalam meningkatkan pendapatan dari usaha tani jagung manis. Responden dalam penelitian ini adalah petani jagung manis sebanyak 30 petani. Teknik analisis data yang digunakan adalah deskriptif kualitatif. Hasil penelitian menemukan bahwa (1) Rata-rata pendapatan petani jagung manis di Kelurahan Lambanapu, Kelurahan Malumbi dan Desa Kiritana sebesar Rp. 1.745.857,14 sedangkan rata-rata keuntungan sebesar Rp. 1.107.523,81, (2) Kendala usaha yang paling banyak adalah masalah harga yang menurun saat panen, dan harga obat-obatan yang naik. Solusinya menunda beberapa hari saat panen dan membuat pestisida alami.
Analisis Pengeluaran Pemerintah Terhadap Human Development Index (Hdi) di Indonesia Yuniarti Reny Renggo
JURNAL TRANSFORMATIF UNKRISWINA SUMBA Vol 2 No 2 (2013): Vol II No 2 Mei 2013
Publisher : Universitas Kristen Wira Wacana Sumba

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Abstract

The aim of this study was to analyze the influence of government expenditure in educational, health and infrastructure sector on Human Development Index (HDI) in Indonesia. The government expenditure in infrastructure is proxied by the variable of the government infrastructure expenditure in housing and public facility. The government expenditures in education, health and infrastructure sectors are investment in Human Development Index. The research used panel regression ie Fixed Effect model approach. The result of this resarch is that the government expenditure in health sector has positive influence in developing Human Development Index in Indonesia. However, the government expenditures in education and infrastructure doesn’t have significant impact on HDI.
KEBERLAKUAN HUKUMAN CAMBUK DALAM QANUN JINAYAT DITINJAU DARI PERSPEKTIF HAK ASASI MANUSIA Pajaru Lombu
JURNAL TRANSFORMATIF UNKRISWINA SUMBA Vol 8 No 2 (2019): Vol VIII No 2 Mei 2019
Publisher : Universitas Kristen Wira Wacana Sumba

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Abstract

This research is about criticizing the practice of Qanun Jinayat, which is a criminal law unit, which applies to the Acehnese people formed based on the values of Islamic law. The purpose of the whipping penalty is to correct the perpetrators by making them deterrent. The whipping punishment violates human rights as stated in Article 28G paragraph (2) of the Constitution of 1945. Human rights are the basic laws or the highest legal norms to be obeyed by the state. The fact of human rights is to safeguard the full security of human existence that protects human dignity and serves to control legal rights.
UNDERSTANDING OF DOING RESEARCH AND ITS GUIDELINES TO DO A GOOD RESEARCH Salmon Pandarangga
JURNAL TRANSFORMATIF UNKRISWINA SUMBA Vol 10 No 1 (2021): Vol X No 1 (Mei) 2021
Publisher : Universitas Kristen Wira Wacana Sumba

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (566.251 KB) | DOI: 10.58300/transformatif.v10i1.164

Abstract

Research has well-known as an effective tool to reveal the nature of phenomena and events that occurs around human beings and their environment. A group of experts or well-known as researchers with their curiosity manner always lead them to question why a certain kind of phenomena or event occurs around human beings. For example, researchers curiously question why some students bully other students or why these students are bullied at schools. These questions lead these researchers to investigate these bullying phenomena at schools. It seems that research is about to investigate a certain issue in order to find the answer and the truth as well and why the issue emerged. However, this kind of explanation about research is not yet clear. It is thus very important to have a good understanding of doing a research such as assumptions, paradigms, ideology and methodsof research itself. This article discusses the understanding of doing research and its guidelines to do a good research.Keywords: research assumptions, paradigm, ideology, methods
Pengaruh Corporate Social Responsibility Dan Good Corporate Governance Terhadap Nilai Perusahaan (Studi Empiris Pada Seluruh Perusahaan Yang Tercatat Di Bursa Efek Indonesia Periode 2009 – 2012) Jacklyn Rambu Ariesti
JURNAL TRANSFORMATIF UNKRISWINA SUMBA Vol 3 No 2 (2014): Vol III No 2 Mei 2014
Publisher : Universitas Kristen Wira Wacana Sumba

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Abstract

This Study Aims To Examine And Analyze The Influence Of Corporate Social Responsibility, Managerial Ownership, And Institutional Ownership, The Size Of Board Directors, The Size Of Board Of Commissioners, The Size Of Independent Board Of Commissioners, And The Size Of Audit Committee To The Value Of The Company. The Samples Used In This Study Are 33 Companies Listed On The Stock Exchange. The Sampling Method Is Purposive Sampling. Data Analysis Method Used In This Study Is Multiple Linear Regressions.Corporate Social Responsibility (Csr), Managerial Ownership, The Size Of Board Directors, The Size Of Board Of Commissioners Have Significant Negative Effect To The Value Of The Companies. Institutional Ownership, The Size Of Independent Board Of Commissioners And The Size Of Audit Committee Do Not Have Effect To The Value Of The Companies.Keywords: Corporate Social Responsibility, Good Corporate Governance, Firm Value

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