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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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MULTIGROUP ANALYSIS (MGA): PERAN GENDER PADA KUALITAS AUDIT MELALUI ANALISIS VARIABEL KOMPETENSI DAN INDEPENDENSI AUDITOR admin unkriswina; I Made Purba Astakoni; Ni Putu Nursiani; Ni Made Satya Utami; I Ketut Setia Sapta
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 (694.902 KB) | DOI: 10.58300/transformatif.v10i1.161

Abstract

This study has several objectives: 1) to find out and analyze the effect of auditor competence on audit quality, 2) to know and analyze the effect of auditor independence on audit quality, 3) to know and analyze the role of gender as a moderating effect on the influence of auditor competence on audit quality, 4) to find out and analyze the role of gender as a moderating effect on auditor independence on audit quality. This research was conducted at several Public Accounting Firms (KAP) in Denpasar City with the research subjects being all auditors. The populations in this study were all auditors in the city of Denpasar, amounting to 112 people. Determination of the sample is done by purposive method, so that the numbers of samples selected are 53 auditors. Data collection techniques used were interviews with questionnaires with multiple choices closed. In this study data analysis uses the Partial Least Square (PLS) approach. The results showed that the overall strength of the model was stated to be very good. Hypothesis 1, which states that auditor competence has a significant positive effect on audit quality, can be accepted, Hypothesis 2, which states that auditor independence has a significant positive effect on audit quality, can be accepted. Through multi-group analysis it is stated that gender is able to be a moderating variable on the effect of auditor competence on quality an audit. Whereas gender testing as a moderating variable on the effect of auditor independence on audit quality has not been tested.
Analisis Kolektibilitas Lembaga Keuangan Mikro Semi Formal Pasca Program Penanggulangan Kemiskinan Perkotaan (P2KP). (Studi pada Unit Pengelola Keuangan (UPK) di Kecamatan Kota Waingapu Kab. Sumba Timur) Siti Suryani
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

Collectivity loan is a reflection of revolving loan management, by observing the good or bad quality of collective loan and the risk of the loan. Implementation of loan activity has purpose to provide access to financial service to poor households with loan based micro-market with income-generating activities. They usually do not have access to source of other loans. However, loans improve their economic conditions and activities in which support the growth of the economy as well as micro-business. In addition, it educates them in managing loans and using the loans correctly.Revolving funds distributed through groups and mostly run by empowerment programs in the community through a semi-formal microfinance institution such as Financial Management Unit (UPK). This study aims to analyze the performance of the fund management Post P2KP. Four villages in the district of Kota Waingapu are the location of research using indicators LAR, PAR, ROI and CCR. Based on the analysis conducted to revolving funds in 2010 and 2011 which are managed by Semi Formal Microfinance Institution Post P2KP can be concluded that 1) Collective become 12.97 so that Semi Formal Microfinance Institution Post P2KP has been able to improve performance assessment of UPK from suspend to become adequate for LAR and PAR while for ROI and CCR still remain; 2) KSM in arrears is 13,75 percent of total of KSM funds. The total funds in arrears are 13.25 percent of the funds circulating in the group. The ability to generate profit of 1.75 per cent from the total of capital of revolving funds, while the ratio of income and expenses total of 725,75 percent, which means that gaining the income with little cost Key words: Collectivity, Semi Formal Microfinance Institutions
PENGARUH KULTUR BUDAYA TERHADAP TINGKAT KEMISKINAN (STUDI KASUS: ADAT KAMETI DIKABUPATEN SUMBA TIMUR) Yohana Ndjoeroemana, Rambu H Indah
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

Culturally, Culture is one of the assets of ancestral heritage as the values of pride, especially if we return to Soemarjan theory which states adat as a form of problem solving, and then this value becomes very positive. But economically, of course this kind of activity along with rituals with various symbols and signs that must be passed, need a material of high value, if studied carefully, it will lead us to the conclusion that this is a social spending that affects public spending in that tribe embraced the culture. The phenomenon that occurs, has led people to become bounded in culture (bounded culture), where the community is caught in a rigid cultural bond. Economically, the cost of implementing adat is concrete to be one individual or household expenditure, very dangerous if the amount is far above income, investment or savings, while on the other side of the economy continues to run. Problems like this are very difficult and take time to overcome them. Because the culture that has been rooted in a particular society is difficult to change and even eliminated. For that, needed a way to minimize the culture that is not appropriate and find an alternative to the inappropriate elements are not fixed in the culture so as not to cause poverty.
Getok Tular Media Sosial: Faktor-Faktor Pembentuk Dan Konsekuensinya Pramatatya Resindra Widya
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

Penelitian ini bertujuan untuk menguji peranan media sosial sebagai sarana getok tular elektronik. Variabel yang diteliti dalam penelitian ini adalah keterlibatan pelanggan dan pengetahuan pelanggan sebagai variabel pendahulu (antecedents) dan niat pembelian ulang sebagai variabel akibat (Consequences).Sampel dalam penelitian ini berjumlah 206 responden yang tersebar di Yogyakarta, Jawa Tengah, Jawa Barat, Jawa Timur, Bali, dan Ambon dengan survei yang dilakukan secara terhubung dan tidak berhubung. Pengujian hipotesis dilakukan dengan analisis regresi berganda dan analisis regresi sederhana. Hasil penelitian ini menyatakan bahwa dalam konteks Indonesia, keterlibatan pelanggan dan pengetahuan pelanggan berpengaruh positif dan signifikan pada tindakan getok tular elektronik melalui media sosial. Tindakan getok tular elektronik melalui media sosial berpengaruh positif pada niat pembelian ulang. Kata Kunci: Media sosial, getok tular elektronik, niat pembelian ulang, regresi
Potensi Retribusi Pasar Di Kabupaten Sumba Timur Umbu Ho Ara; Janga Pekujawang
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

Pemberian otonomi kepada daerah pada dasarnya bertujuan meningkatkan daya guna dan hasil guna penyelenggaraan pemerintah daerah, terutama dalam pelaksanakan pembangunan dan pelayanan terhadap masyarakat serta untuk meningkatkan pembinaan kesatuan politik dan kesatuan bangsa. Dengan demikian otonomi daerah merupakan peluang sekaligus tantangan bagi pemerintah daerah. Peluang bagi pemerintahan daerah yang memiliki potensi sumber daya alam yang memadai untuk mengelola sendiri potensi tersebut, sedangkan bagi pemerintah daerah yang mempunyai sumber daya alam yang kurang memadai justru merupakan tantangan.
IMPLEMENTASI SISTEM AKUNTANSI KEUANGAN PEMERINTAH DAERAH DALAM PENGELOLAAN LAPORAN KEUANGAN PADA BADAN PENGELOLA KEUANGAN DAN ASET DAERAH KOTA DENPASAR Ni Luh Putu Sandrya Dewi; Ida Ayu Nyoman Yuliastuti
JURNAL TRANSFORMATIF UNKRISWINA SUMBA Vol 9 No 1 (2019): Vol IX No 1 Nov 2019
Publisher : Universitas Kristen Wira Wacana Sumba

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Abstract

The financial statements of local governments can meet qualitative criteria, including: understandable, relevant, reliable, and comparable, regardless of the influence of the application of adequate local government financial accounting systems. So, it is important that this research is conducted to analyze the implementation of the financial accounting system for the management of financial statements. This research has conducted a survey in the form of a questionnaire to 47 respondents who were employees of the Regional Financial and Asset Management Agency of the City of Denpasar. The results of this study indicate that the financial accounting system and local government financial reports in the Regional Financial and Asset Management Agency of the City of Denpasar are in good category. The application of local government financial accounting systems has a correlation with the management of financial statements. All human resources in the Regional Financial and Asset Management Agency of the City of Denpasar should understand the application of the regional government financial accounting system, so that quality financial statements can be realized and meet the common goals.
Fase Manajemen Pengetahuan: Suatu Tinjauan Berdasarkan Evolusi Kewirausahaan Maklon F. Killa
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

Manajemen pengetahuan berdasarkan perspektif kapabilitas organisasional dipandang sebagai kegiatan mengorganisasikan dan membuat pengetahuan tersedia di manapun dan kapanpun jika itu dibutuhkan. Dalam perkembangannya, manajemen pengetahuan menjadi isu menarik sejak awal kemunculannya dalam penelitian dasar manajemen pengetahuan maupun praktek-praktek bisnis. Sehingga tujuan dari artikel ini adalah membahas tahapan dari manajemen pengetahuan yakni dimulai dari manajemen pengetahuan, manajemen perubahan, dan pemberdayaan yang terkait dengan evolusi teori kewirausahaan.Pergeseran dalam lingkungan bisnis dan persaingan yang begitu ketat pada pasar global dan menyadari pula akan proses organisasional yang dilakukan oleh kebanyakan perusahaan/organisasi saat ini yang masih menggunakan cara-cara lama yakni mengandalkan proses pemberdayaan yang lebih pada komitmen eksternal, maka berdasarkan perspektif evolusi kewirausahaan, perusahaan harus mulai untuk membudayakan proses pemberdayaan yang terinternalisasi dalam diri karyawan maupun manajer atau lebih tepatnya budaya pemberdayaan yang internal commitment.Kata Kunci: manajemen pengetahuan, manajemen perubahan, budaya pemberdayaan
PEMBERITAAN KASUS HUMAN TRAFFICKING DALAM TIGA SURAT KABAR LOKAL NTT (VICTORY NEWS, TIMOR EXPRESS, DAN POS KUPANG EDISI JULI 2017-SEPTEMBER 2017) Windy Paskawati Soemarno
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 study aims to analyze the portion and role of the human trafficking in NTT. This research was conducted through dissecting and sorting information on three of local newspaper media in NTT by using the method of qualitative descriptive content analysis and discourse as research procedures that produce descriptive data from the analytical result of the study and analysis of the content library. Also Actor Network Theory as a theoretical review in analyzing data result. Selection technique using the information on the sampling technique in the period July-September 2017. And analysis with news sorting techniques related to human trafficking in NTT on a collection of news from newspaper in period January 2014-September 2017 which are selected according to certain criteria based on the research objectives. Result of the research shows that 1) the portion of the information provided of local newspaper media in NTT was much larger than provide by the Victory News with other media, while Pos Kupang provides the fewest portion, 2) media attention to the issue human trafficking and illegal labor, as well as greater given by Victory News in terms of news, features, and opinions, 3) the role of local newspaper media as a networks of eradication actors for issues related to human trafficking is on the portion of the system and the attention and the press that they thought. In general, Victory News run more function and role as agents of social control and change.
Tingkat Literasi Keuangan Masyarakat (Studi pada Ibu Rumah Tangga di Kecamatan Kota Waingapu) Natalia Nona Umbu Robaka; Linda Rambu Kuba Yowi
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 (675.849 KB) | DOI: 10.58300/transformatif.v10i1.167

Abstract

It is important for housewives to get adequate financial literacy in order to be able to manage finances properly because housewives are in control of household finances. Inaccurate financial planning and determination of funding sources causes poor financial management and decision making for housewives. Apart from that, the data related to the level of financial literacy of women in East Sumba District were not yet available. The purpose of this study was to analyze the level of financial literacy of housewives in the District of Waingapu City. The population in this study were all housewives who live in the District of Waingapu City. The sample in this study were 150 respondents. Determination of the sample in this study using purposive sampling method. Type of data used in research are the primary data. By using a questionnaire, which is to give a set of questions or a written statement to the respondent to be answered. The data analysis technique in this study used two data analysis methods, namely quantitative descriptive analysis which describes in general the level of financial literacy and the second method is the cross tabulation technique using the SPSS 16.0 application. The results showed that the level of financial literacy of housewives in the District of Waingapu City in total was 95% which indicates that the level of financial literacy of housewives was high. It shows that out of 150 housewives respondents in the District of Waingapu City, it is known that the level of financial literacy of housewives is the highest percentage (80.7%) of 121 people, the level of financial literacy is moderate with a percentage (16.7) of 25 people and the low financial literacy with a percentage (2.7%) of 4 people. This research adds to the empirical evidence about the level of financial literacy in Indonesia.
Tataniaga Dan Implementasi Dumping Pada Bisnis Ayam Pedaging Di Pulau Sumba Karolina A. Rewa; Wahyu Wijayanto
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

The purpose of this study is to know the trading system and the implementation of broiler chicken business on the island of Sumba. The primary data is technically collected through in-depth interviews. And the data is analyzed with descriptive qualitative technique.The result shows that: the trading system of broiler chicken business in the Sumba island using two chain-links marketing, that is, direct marketing and indirect marketing chain.The implementation of dumping system on the chicken broiler business in Sumba Island caused by several things: lots of competitors, the same time of harvest schedule at the level of chicken breeders, the desire of breeders to monopolize and control the market and consumers, and breeders have a large number of chickens so that they (the breeders) decide to put on sale their chicken broiler price temporary and when the breeders have monopolized the market then the dumping practices discontinued.The problems in chicken broiler breeding business; 1) difficulty in obtaining the means of production (fodder, seeds and medicines); 2) obstacles in marketing of broiler chickens; 3) difficulty in getting the help of financial micro-credits; and 4)difficulty whe nthe chicken broiler affected by disease outbreaksKeywords: Trading System, Dumping, and Chicken Broiler Breeders

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