Yohana Febiani Angi - Academia.edu (original) (raw)

Papers by Yohana Febiani Angi

Research paper thumbnail of Synergy Of Village-Owned Enterprises And Local Product-Based Umkm In Tourist Villages In Border Areas Indonesia - Timor Leste

International Journal Of Humanities Education and Social Sciences (IJHESS)

The MSME sector is an economic milestone for villages in border areas. As one of the two countrie... more The MSME sector is an economic milestone for villages in border areas. As one of the two countries' border crossings, tourist villages on the Indonesia-Timor Leste border have great potential in developing their business scale which can provide income not only for MSMEs, but for Border Village Original Income (PADes). However, the problem is that MSME actors in these border villages are still hampered in terms of capital, technological innovation, workforce expertise and marketing systems. On the other hand, the existence of Bumdes can be a solution to the problems faced by MSME actors. In this study, researchers will look for the root of the problems faced by MSMEs and BUMDes by conducting interviews with MSME actors, Village Heads and BumDes Management in 3 (Three) Border Villages, namely: Duarato Village, Tohe Village and Siwalan Village in Belu District. Then formulate policy priorities that must be implemented by the Village Government and BUMDes in order to move MSMEs thro...

Research paper thumbnail of Pengelolaan Kain Tenun Ikat Menjadi Ragam Model Aksesoris Sebagai Produk Lokal NTT

AKM: Aksi Kepada Masyarakat

Kelompok Pengrajin Pemuda Jesera dan Kelompok Pengrajin Perempuan GMIT adalah kelompok mitra di w... more Kelompok Pengrajin Pemuda Jesera dan Kelompok Pengrajin Perempuan GMIT adalah kelompok mitra di wilayah pelayanan Jemaat GMIT Sesawi Oepura dengan mata pencarian sampingannya adalah bertenun ikat dan menjahit aneka produk tenun ikat. Sisa dari pengolahan kain tenun menjadi pakaian, sering terbuang sia-sia. Mengingat proses pembuatan Kain tenun ikat yang rumit dan lama, maka sangat disayangkan jika kain perca yang sebenarnya bernilai ekonomis, terbuang dengan tidak menghasilkan apapun. Sisa kain tenun ikat atau kain perca yang tidak terpakai semestinya dapat dimanfaatkan menjadi usaha sampingan yang bermanfaat bagi kelompok dengan beragam produk kerajinan seperti, anting, assesoris kepala wanita bando, ikat rambut, jepit rambut, tutup gelas, tutup galon, taplak meja. Pemahaman enterprenurship yang kurang. Ketrampilan wirausaha yang belum ada. Belum adanya manajemen untuk membenahi proses produksi serta hasil kerajinan yang meliputi waktu, tenaga, alat kerajinan serta pengembangannya....

Research paper thumbnail of Analysis of Tone at the Top Principle’s Implementation in Fraud Prevention on Public University in Kupang City

Asia Pacific Fraud Journal

Fraud prevention can be done by embedding fraud awareness to an entity’s employees and this activ... more Fraud prevention can be done by embedding fraud awareness to an entity’s employees and this actively demonstrates that management needs to create a valid control environment by creating a tone at the top to erode the hypocritical behavior of each leader at all levels. This research was conducted on public universities in Kupang City namely Universitas Nusa Cendana, Politeknik Negeri Kupang, Politeknik Kesehatan Kementerian Kesehatan Kupang, and Politeknik Pertanian Kupang. The goal of this study was to discover the impact of tone at the top principle on fraud prevention on public universities in Kupang. The sampling technique used was purposive sampling with total amount of sample was 46. All data was analyzed with SmartPLS 3.0 as the analysis tool the technique used was simple linear regression. The outcomes of this study partially show that the principle of tone at the top has a notable effect on the fraud prevention in public universities in Kupang. Meanwhile, the results of the ...

Research paper thumbnail of Analisis Kemandirian Keuangan Kabupaten Dan Kota DI Provinsi Nusa Tenggara Timur Tahun Anggaran 2016-2020

JURNAL AKUNTANSI : TRANSPARANSI DAN AKUNTABILITAS

This study aims to identify and explain the financial independence of districts and cities in Eas... more This study aims to identify and explain the financial independence of districts and cities in East Nusa Tenggara Province based on financial independence ratio analysis with a quantitative descriptive approach. Data collection was carried out using the documentation method, namely by taking financial data in the form of Budget Realization Reports from 22 Regencies/Cities in East Nusa Tenggara Province in 2016-2020. The results of the study show that the level of independence of districts/cities in East Nusa Tenggara Province Not independent has not even touched half of the highest level of independence, in 2016 the highest independence achieved was the "less" criterion with the highest percentage of independence achieved by Kupang City at 18%, In 2017 the highest independence achieved was the "moderate" criteria, an increase of one level compared to the previous year with the highest percentage of independence achieved by the City of Kupang at 27%, the following ...

Research paper thumbnail of Pengaruh Locus of Control, Independensi, Dan Kompetensi Dalam Mendeteksi Fraud (Studi Kasus Pada BPK Perwakilan Provinsi NTT)

JURNAL AKUNTANSI : TRANSPARANSI DAN AKUNTABILITAS

Penelitian ini bertujuan untuk mengetahui pengaruh locus of control, independensi, dan kompetensi... more Penelitian ini bertujuan untuk mengetahui pengaruh locus of control, independensi, dan kompetensi dalam mendeteksi fraud. Penelitian ini dilakukan pada pemeriksa di Badan Pemeriksa Keuangan Perwakilan Provinsi NTT. Jumlah sampel yang diteliti sebanyak 34 auditor. Pengumpulan data dilakukan dengan menggunakan kuesioner. Teknik analisis data yang digunakan adalah analisis regresi linear berganda dengan menggunakan program aplikasi SPSS 26. Hasil penelitian menunjukan bahwa variabel locus of control, dan independensi secara parsial tidak berpengaruh signifikan terhadap kemampuan pemeriksa dalam mendeteksi fraud, sedangkan kompetensi secara parsial berpengaruh terhadap kemampuan pemeriksa dalam mendeteksi fraud. Hasil uji F (simultan) menunjukan bahwa locus of control, independensi, dan kompetensi secara bersama-sama berpengaruh signifikan terhadap kemampuan pemeriksa dalam mendeteksi fraud, dengan koefisien determinasi sebesar 45,7%.

Research paper thumbnail of Pengaruh Kompetensi, Independensi Dan Pengalaman Audit Terhadap Pendeteksian Kecurangan Dalam Laporan Keuangan Pemerintah Daerah Pada Badan Pemeriksa Keuangan Perwakilan Provinsi Nusa Tenggara Timur

JURNAL AKUNTANSI : TRANSPARANSI DAN AKUNTABILITAS

This research aims to determine the effect of competence, independence, and audit experience on f... more This research aims to determine the effect of competence, independence, and audit experience on fraud detection. This research was conducted on Badan Pemeriksa Keuangan (BPK) for the province of East Nusa Tenggara. The number of samples used in this research were 51 auditors. Data collection was carried out by questionnaire using simple random sampling method. The data analysis technique used is multiple linear regression analysis using the SPSS 25 application program. The result showed that the competence and audit experience have a significant impact on the fraud detection, while the independence variable do not have a significant impact on fraud detection. The result of the F test (simultaneous) showed that competence, independence and audit experience together have a significant impact on fraud detection. The coefficient of determination showed that competence, independence, and audit experience are able to explain the dependent variable (fraud detection) by 76,7%, while the rem...

Research paper thumbnail of Remunerasi dan Kontribusi Kinerja Badan Layanan Umum Bidang Pendidikan di Universitas Nusa Cendana

JPNM Jurnal Pustaka Nusantara Multidisiplin

Penelitian ini bertujuan mengetahui penerapan dan faktor-faktor dalam penerapan remunerasi dan ko... more Penelitian ini bertujuan mengetahui penerapan dan faktor-faktor dalam penerapan remunerasi dan kontribusi kinerja Badan Layanan Umum bidang pendidikan di Universitas Nusa Cendana. Jenis penelitian yang digunakan adalah deskriptif kualitatif dengan pendekatan studi kasus yang melibatkan pejabat dan pegawai Universitas Nusa Cendana sebagai informan. Penelitian ini berfokus pada remunerasi dan kontribusi kinerja Badan Layanan Umum bidang Pendidikan di Universitas Nusa Cendana dengan menggunakan Teknik pengumpulan data berupa wawancara mendalam (Indepth interview), observasi, studi pustaka dan dokumentasi yang dianalisis menggunakan software Nvivo 12 dengan teknik analisis Miles dan Huberman. Hasil penelitian ini menunjukkan bahwa penerapan remunerasi didasarkan pada peraturan rektor, kontrak kinerja universitas dan Kementerian Pendidikan, Kebudayaan, Riset dan Teknologi dengan Kementerian Keuangan Republik Indonesia serta hasil penilaian kinerja dari pimpinan universitas bagi pegawai d...

Research paper thumbnail of Student Perception of Accountability and Transparency of Financial Management Political Party in the Context of Local Election

Academy of Accounting and Financial Studies Journal, 2019

This research was conducted with the aim to determine student perceptions of the financial statem... more This research was conducted with the aim to determine student perceptions of the financial statements of the political parties participating in the 2019 Election. The data used uses primary data by distributing questionnaires to students to find out the accountability and transparency of political party financial reports. The method used in this study is to use quantitative descriptive method with simple regression analysis. The results of this study indicate that student perceptions have a positive influence on the accountability and transparency of financial statements of political parties as indicators for choosing credible political parties.

Research paper thumbnail of The Influence of Local Government Financial Factors on the 2021 Budget Forecast Error: Studies on Local Governments in Indonesia

Kontigensi : Jurnal Ilmiah Manajemen

The APBD aims to coordinate financing within local government and create transparency in local go... more The APBD aims to coordinate financing within local government and create transparency in local government budgets. The components of the APBD consist of regional income, regional spending and budget financing . In the process of preparing the APBD, the structure and contents of the APBD are adjusted to the needs of government administration and regional government revenues within one fiscal year. This type of research uses a quantitative approach with a research design of hypothesis testing studies . In sample research, this research uses purposive sampling with the aim of obtaining a representative sample according to the criteria, namely the Provincial Government which has the highest SILPA in 2021. The dependent variable Budget Forecast Errors has an average of 1.39 and a maximum value of 9.45. The minimum value is 0.91 and the standard deviation value is 1.79. These results can be explained that the Regional Original Income variable has a high average value when compared to the ...

Research paper thumbnail of Penerapan Anggaran Responsif Gender Pada Dinas Pemberdayaan Perempuan Dan Perlindungan Anak Dan Dinas Kesehatan Provinsi Nusa Tenggara Timur Tahun Anggaran 2018-2020

Jurnal Perempuan dan Anak Indonesia (JPAI), Mar 7, 2022

Penelitian ini bertujuan untuk mengetahui penerapan anggaran responsif gender pada Dinas pemberda... more Penelitian ini bertujuan untuk mengetahui penerapan anggaran responsif gender pada Dinas pemberdayaan Perempuan dan Perlindungan Anak dan Dinas Kesehatan Provinsi Nusa Tenggara Timur (NTT) tahun 2018-2020. Rumusan masalah dari penelitian ini adalah Bagaimana Penerapan Anggaran Responsif Gender pada Dinas Pemberdayaan Perempuan dan Perlindungan Anak dan Dinas Kesehatan Provinsi NTT tahun 2018-2020?. Penelitian ini termasuk jenis penelitian deskriptif kualitatif dengan menggunakan data sekunder. Objek dari penelitian ini adalah 2 Organisasi Perangkat Daerah (OPD) Provinsi NTT yaitu Dinas Pemberdayaan Perempuan dan Perlindungan Anak dan Dinas Kesehatan. Teknik pengumpulan data dengan dokumentasi, wawancara dan studi kepustakaan. Hasil penelitian ini menunjukan bahwa Dinas Pemberdayaan Perempuan dan Perlindungan Anak telah mangalokasikan anggaran yang responsif gender dengan kategori specific gender dan affirmative action dan Dinas Kesehatan telah mengalokasikan anggaran yang responsif gender dengan kategori spesific gender dan meskipun alokasi anggarannya relatif kecil.

Research paper thumbnail of Accountability And Transparency Of Financial Management Of Village Funds In Improving The Independence Of Village Communities In The Endemy Of Covid-19

Journal of economics, finance and management studies, Aug 3, 2022

In addition, the village also has the capacity to generate money and enter it as Village Original... more In addition, the village also has the capacity to generate money and enter it as Village Original Revenue. Because the idea of the village fund is equity and justice, the calculations also reflect those two things. Not to mention the problem of the Covid-19 Endemic which has had a strong impact on the welfare of rural communities. Therefore, the allocation of this formula takes into account the total population, poverty rate, area area, and geographical difficulties per village. Besides that, there is also such a thing as affirmation allocation. This is additional money to villages that are considered underdeveloped and very underdeveloped. The problem of the amount of village funds that will be received by every village throughout Indonesia raises concerns for many parties. There is the potential for mismanagement of village funds starting from budgeting, implementation, administration, accountability, and reporting. For this reason, in the context of administering village governance, accountability and transparency are required both in terms of finances, performance, and compliance with laws and regulations. The purpose of the study is to analyze the Transparency and Accountability of Village Fund Management, the results of which are expected to provide additional evaluation material for the achievement of effective, transparent, and transparent village fund management. Results Accountability and transparency research has a significant effect on the management of village funds in order to improve management accountability. Allocation of village funds increases the independence of rural communities during the Covid-19 endemic period.

Research paper thumbnail of Women, Entrepreneurs and Online Business (Analysis of Factors that Motivate Entrepreneurial Women Through Online Business)

The development of dynamic science and technology, continues to show progress so rapidly in all a... more The development of dynamic science and technology, continues to show progress so rapidly in all aspects of life. Included in business, where businesses relate to human needs that are dynamic. To obtain comfort, convenience and increase pretties in living and living life and modern life, humans always need products that are better quality or new products from the business world. Human needs as consumers, is an endless opportunity for the business world, to continue to try to create new products or different ways of marketing online so as to provide satisfaction to the fulfillment of human needs. With the development of the internet today makes many internet users take advantage of this opportunity as profitable business opportunities such as online businesses. Women are listed as among the most widely used online businesses. This study aims to determine the factors that motivate women entrepreneurship through online business. The population and sample in this study were women workers...

Research paper thumbnail of Implementation Analysis Of Isak 35 In Financial Reporting Of The Gmit Church In Indonesia

Eduvest - Journal Of Universal Studies, 2021

The church as a non-profit organization also deals with financial management because it gets reso... more The church as a non-profit organization also deals with financial management because it gets resources to carry out its operations in the form of donations from the congregation and donors. Therefore, the church needs to implement good financial management through financial reporting according to the Interpretation of Financial Accounting Standards (ISAK) No. 35. in financial management so as to provide accurate information on financial position, performance, and cash flows as material for evaluation and making appropriate decisions. Through a joint decision with the GMIT Churches in Indonesia in the annual synod meeting, it has been recommended to carry out financial reporting according to applicable standards, but in the realization the implementation is still in the stage of revamping and preparing Human Resources as managers and readiness of financial data information. This study aims to analyze the implementation of ISAK 35 in financial reporting at the GMIT church in Indonesia...

Research paper thumbnail of Penerapan Sistem Pengendalian Internal Dan Perlakuan Akuntansi Persediaan Barang Dagang Pada Ud. Angkasa Raya Kupang

JURNAL AKUNTANSI : TRANSPARANSI DAN AKUNTABILITAS, 2019

Penelitian ini bertujuan untuk mengetahui penerapan sistem pengendalian internal dan perlakuan ak... more Penelitian ini bertujuan untuk mengetahui penerapan sistem pengendalian internal dan perlakuan akuntansi persediaan barang dagangan di UD. Angkasa Raya Kupang. Metode penelitian yang digunakan adalah metode penelitian kombinasi. Teknik pengumpulan data yang digunakan adalah observasi, wawancara, dokumentasi, kuesioner dan studi pustaka. Teknik analisis data yang digunakan adalah menggunakan model analisis Miles dan Huberman, termasuk reduksi, tampilan, dan penarikan kesimpulan atau verifikasi dan peneliti juga menggunakan rumus Dean J. Champion untuk menganalisis data kuesioner (1) mengolah jawaban kuesioner (2) jawaban pengelompokan (2)pengelompokan jawaban untuk kuesioner (3) saling melengkapi setiap jawaban responden (4) membandingkan jawaban "Ya" dengan jawaban responden dan (5) membuat laporan kemudian untuk mencari tahu sejauh mana penerapan sistem kontrol internal dan perawatan persediaan barang dagangan disesuaikan berdasarkan kriteria yang ditetapkan. Hasil peneli...

Research paper thumbnail of Pengaruh Pandemic Covid 19 terhadap Net Performing Financing Bank Pembiayaan Syariah di Indonesia

OECONOMICUS Journal of Economics, 2021

This study aims to analyze the effect of the Covid 19 pandemic on NPF BPR Sharia during the study... more This study aims to analyze the effect of the Covid 19 pandemic on NPF BPR Sharia during the study period from January 2017 to July 2019. The analytical method used is multiple regression with the COVID-19 pandemic as a dummy variable. The results of this study indicate that the Covid 19 pandemic has no significant effect on the Net Performing Finance of Islamic BPRs during the study period. Islamic BPRs apply sharia principles, namely the provision of funds or bills that are equalized to the results in mudharabah, istishna, murabahah and musyarakah, so that the impact of the Covid pandemic does not have a significant effect on the NPF of Islamic BPRs

Research paper thumbnail of Analisis Tingkat Kesehatan Koperasi Jasa Keuangan Syariah Ni’Mah

The cooperative health assessment is an activity that measures the cooperative health levels peri... more The cooperative health assessment is an activity that measures the cooperative health levels periodically. The research is meant to know rute of financial services cooperative syariah ni’mah years of book 2015-2019. The date gathering technique for this research is interviews and documenting. Data analysis stars from calculating the score each aspect, quantifying the score overall and doing the trend analysis. Research shows that in the year 2015-2019 there was no maximum score, because there were several aspects which had not yet reached a high of the quality of productive activity, of management, of efficiency, of liquidity, of cooperative identit, of selfreliance and growth, and of syariah principle compliance. Keywords: Health of islamic financial services operatives.

Research paper thumbnail of Akuntabilitas Pengelolaan Dana Desa Pada Desa Bentengriwu Kecamatan Borong Kabupaten Manggarai Timur

JURNAL AKUNTANSI : TRANSPARANSI DAN AKUNTABILITAS, 2020

Tujuan dari penelitian ini adalah untuk menentukan akuntabilitas pengelolaan dana desa yang dilih... more Tujuan dari penelitian ini adalah untuk menentukan akuntabilitas pengelolaan dana desa yang dilihat dari tahap perencanaan, pelaksanaan, pertanggungjawaban hingga tahap pengawasan. Penelitian ini dilakukan di desa Benteng Riwu, Kecamatan Borong, Kabupaten Manggarai Timur. Desa Benteng Riwu adalah salah satu desa yang mengalami kendala terkait pelaporan dana desa. Penelitian ini bersifat deskriptif kualitatif. Pengumpulan data dilakukan dengan observasilangsung di lapangan dan dengan wawancara dengan beberapa informan terkait. Penelitian ini diharapkan dapat memberikan masukan kepada pemerintah desa dalam mengelola dana desa. Hasil penelitian ini menunjukkan bahwa sistem perencanaan akuntabilitas dan bimbingan/pengawasan telah dilaksanakan dengan baik. Sementara fase implementasi dan juga akuntabilitas masih perlu ditingkatkan untuk pengelolaan dana desa yang lebih baik dan harus terus menerimapanduan dari pemerintah kecamatan. Kata kunci: Dana Desa, Perencanaan, pelaksanaan, Akuntab...

Research paper thumbnail of Anggaran Responsif Gender Pada Apbd Provinsi Nusa Tenggara Timur Tahun 2017-2019

Jurnal Akuntansi Transparansi dan Akuntabilitas, Nov 30, 2019

Penelitian ini bertujuan untuk mengetahui alokasi anggaran responsif gender pada APBD Provinsi Nu... more Penelitian ini bertujuan untuk mengetahui alokasi anggaran responsif gender pada APBD Provinsi Nusa Tenggara Timur (NTT) tahun 2017-2019. Rumusan masalah dari penelitian ini adalah apakah Pemerintah Daerah Provinsi NTT telah mengalokasikan anggaran responsif gender pada APBD Provinsi NTT tahun 2017-2019. Penelitian ini termasuk jenis penelitian deskriptif kualitatif dengan menggunakan data sekunder. Objek dari penelitian ini adalah 3 Organisasi Perangkat Daerah (OPD) Provinsi NTT yaitu Dinas Pendidikan, Dinas Kesehatan, Dinas Pemberdayaan Perempuan dan Perlindungan Anak. Teknik pengumpulan data dengan dokumentasi dan studi kepustakaan. Hasil penelitian ini menunjukan bahwa Dinas Pendidikan belum mengalokasikan anggaran yang responsif gender (netral gender), Dinas Kesehatan telah mengalokasikan anggaran yang responsif gender dengan kategori spesific gender dan Dinas Pemberdayaan Perempuan dan Perlindungan Anak telah mangalokasikan anggaran yang responsif gender dengan kategori specific gender dan affirmative action meskipun alokasi anggarannya relatif kecil. Kata kunci : Anggaran responsif gender, APBD, alokasi anggaran, netral gender, spesific gender dan affirmative action ABSTRACT This study aims to determine gender responsive budget allocation in the East Nusa Tenggara (NTT) Provincial Budget in 2017-2019. The problem statement of this study is whether the NTT Provincial Government has allocated gender responsive budgets in the NTT Provincial Budget for 2017-2019. This study includes a type of qualitative descriptive research using secondary data. The objects of this study were 3 NTT Province Regional Organizations (OPDs) namely the Education Office, Health Office, Women's Empowerment and Child Protection Office. The technique of collecting data with documentation and literature study. The results of this study indicate that the Education Office has not allocated a gender responsive budget (gender neutral), the Health Office has allocated a gender responsive budget with a specific gender category and the Women's Empowerment and Child Protection Office has allocated gender responsive budgets with specific gender and affirmative action categories even though the budget allocation is relatively small.

Research paper thumbnail of Akuntabilitas Pengelolaan Dana Desa Pada Desa Bentengriwu Kecamatan Borong Kabupaten Manggarai Timur

The purpose of the study was to determine the accountability of village fund management which was... more The purpose of the study was to determine the accountability of village fund management which was seen from the planning, implementation, accountability to the guidance / supervision stages. This research was conducted in BentengRiwu village, Borong District, East Manggarai Regency. BentengRiwu Village is one of the villages that experienced obstacles related to the reporting of village funds. This research is descriptive qualitative. Data collection was carried out by direct observation in the field and by interviews with several related informants. This research is expected to be able to provide input to the village government in managing village funds. The results of this study indicate that the system of planningaccountability and guidance / supervision has been well implemented. While the implementation phase and also accountability still need to be improved for better management of village funds and must continue to receive guidance from the sub-district government. Keywords: ...

Research paper thumbnail of Literasi Anti Fraud pada BUMDes ( Desa-desa Wisata ) di Kabupaten Kupang

Tujuan Pengabdian Kepada Masyarakat (PKM) ini adalah meningkatkan pemahaman aparatur peme... more Tujuan Pengabdian Kepada Masyarakat (PKM) ini adalah meningkatkan pemahaman aparatur pemerintah desa dan pengelola BUMDes dalam pengelolaan keuangan BUMDes agar tehindar dari praktik Fraud. Metode yang digunakan dalam kegiatan ini adalah metode pembelajaran partsipatif dalam bentuk ceramah, diskusi, Tanya jawab dan praktik terkait dengan pengelolaan keuangan BUMDes dan praktik Fraud yang terjadi pada BUMDes. Materi pelatihan yang diberikan mencakup perkembangan BUMDes dan regulasinya, sistem pengorganisasian BUMDes, Akuntansi BUMDes dan penatausahaan serta pertanggung jawaban keuangan BUMDes serta Sistem Pengendalian Innternal dan Praktik Fraud yang terjadi pada BUMDes. Peserta literasi Anti Fraud pada BUMDes Desa-desa Wisata di kabupatem Kupang ini terdiri atas kepala desa/wakil desa dan pengelola BUMDes di 6 (Enam) desa wisata di Kabupaten Kupang. Hasil yang dicapai dari program pengabdian kepada masyarakat (PKM) i...

Research paper thumbnail of Synergy Of Village-Owned Enterprises And Local Product-Based Umkm In Tourist Villages In Border Areas Indonesia - Timor Leste

International Journal Of Humanities Education and Social Sciences (IJHESS)

The MSME sector is an economic milestone for villages in border areas. As one of the two countrie... more The MSME sector is an economic milestone for villages in border areas. As one of the two countries' border crossings, tourist villages on the Indonesia-Timor Leste border have great potential in developing their business scale which can provide income not only for MSMEs, but for Border Village Original Income (PADes). However, the problem is that MSME actors in these border villages are still hampered in terms of capital, technological innovation, workforce expertise and marketing systems. On the other hand, the existence of Bumdes can be a solution to the problems faced by MSME actors. In this study, researchers will look for the root of the problems faced by MSMEs and BUMDes by conducting interviews with MSME actors, Village Heads and BumDes Management in 3 (Three) Border Villages, namely: Duarato Village, Tohe Village and Siwalan Village in Belu District. Then formulate policy priorities that must be implemented by the Village Government and BUMDes in order to move MSMEs thro...

Research paper thumbnail of Pengelolaan Kain Tenun Ikat Menjadi Ragam Model Aksesoris Sebagai Produk Lokal NTT

AKM: Aksi Kepada Masyarakat

Kelompok Pengrajin Pemuda Jesera dan Kelompok Pengrajin Perempuan GMIT adalah kelompok mitra di w... more Kelompok Pengrajin Pemuda Jesera dan Kelompok Pengrajin Perempuan GMIT adalah kelompok mitra di wilayah pelayanan Jemaat GMIT Sesawi Oepura dengan mata pencarian sampingannya adalah bertenun ikat dan menjahit aneka produk tenun ikat. Sisa dari pengolahan kain tenun menjadi pakaian, sering terbuang sia-sia. Mengingat proses pembuatan Kain tenun ikat yang rumit dan lama, maka sangat disayangkan jika kain perca yang sebenarnya bernilai ekonomis, terbuang dengan tidak menghasilkan apapun. Sisa kain tenun ikat atau kain perca yang tidak terpakai semestinya dapat dimanfaatkan menjadi usaha sampingan yang bermanfaat bagi kelompok dengan beragam produk kerajinan seperti, anting, assesoris kepala wanita bando, ikat rambut, jepit rambut, tutup gelas, tutup galon, taplak meja. Pemahaman enterprenurship yang kurang. Ketrampilan wirausaha yang belum ada. Belum adanya manajemen untuk membenahi proses produksi serta hasil kerajinan yang meliputi waktu, tenaga, alat kerajinan serta pengembangannya....

Research paper thumbnail of Analysis of Tone at the Top Principle’s Implementation in Fraud Prevention on Public University in Kupang City

Asia Pacific Fraud Journal

Fraud prevention can be done by embedding fraud awareness to an entity’s employees and this activ... more Fraud prevention can be done by embedding fraud awareness to an entity’s employees and this actively demonstrates that management needs to create a valid control environment by creating a tone at the top to erode the hypocritical behavior of each leader at all levels. This research was conducted on public universities in Kupang City namely Universitas Nusa Cendana, Politeknik Negeri Kupang, Politeknik Kesehatan Kementerian Kesehatan Kupang, and Politeknik Pertanian Kupang. The goal of this study was to discover the impact of tone at the top principle on fraud prevention on public universities in Kupang. The sampling technique used was purposive sampling with total amount of sample was 46. All data was analyzed with SmartPLS 3.0 as the analysis tool the technique used was simple linear regression. The outcomes of this study partially show that the principle of tone at the top has a notable effect on the fraud prevention in public universities in Kupang. Meanwhile, the results of the ...

Research paper thumbnail of Analisis Kemandirian Keuangan Kabupaten Dan Kota DI Provinsi Nusa Tenggara Timur Tahun Anggaran 2016-2020

JURNAL AKUNTANSI : TRANSPARANSI DAN AKUNTABILITAS

This study aims to identify and explain the financial independence of districts and cities in Eas... more This study aims to identify and explain the financial independence of districts and cities in East Nusa Tenggara Province based on financial independence ratio analysis with a quantitative descriptive approach. Data collection was carried out using the documentation method, namely by taking financial data in the form of Budget Realization Reports from 22 Regencies/Cities in East Nusa Tenggara Province in 2016-2020. The results of the study show that the level of independence of districts/cities in East Nusa Tenggara Province Not independent has not even touched half of the highest level of independence, in 2016 the highest independence achieved was the "less" criterion with the highest percentage of independence achieved by Kupang City at 18%, In 2017 the highest independence achieved was the "moderate" criteria, an increase of one level compared to the previous year with the highest percentage of independence achieved by the City of Kupang at 27%, the following ...

Research paper thumbnail of Pengaruh Locus of Control, Independensi, Dan Kompetensi Dalam Mendeteksi Fraud (Studi Kasus Pada BPK Perwakilan Provinsi NTT)

JURNAL AKUNTANSI : TRANSPARANSI DAN AKUNTABILITAS

Penelitian ini bertujuan untuk mengetahui pengaruh locus of control, independensi, dan kompetensi... more Penelitian ini bertujuan untuk mengetahui pengaruh locus of control, independensi, dan kompetensi dalam mendeteksi fraud. Penelitian ini dilakukan pada pemeriksa di Badan Pemeriksa Keuangan Perwakilan Provinsi NTT. Jumlah sampel yang diteliti sebanyak 34 auditor. Pengumpulan data dilakukan dengan menggunakan kuesioner. Teknik analisis data yang digunakan adalah analisis regresi linear berganda dengan menggunakan program aplikasi SPSS 26. Hasil penelitian menunjukan bahwa variabel locus of control, dan independensi secara parsial tidak berpengaruh signifikan terhadap kemampuan pemeriksa dalam mendeteksi fraud, sedangkan kompetensi secara parsial berpengaruh terhadap kemampuan pemeriksa dalam mendeteksi fraud. Hasil uji F (simultan) menunjukan bahwa locus of control, independensi, dan kompetensi secara bersama-sama berpengaruh signifikan terhadap kemampuan pemeriksa dalam mendeteksi fraud, dengan koefisien determinasi sebesar 45,7%.

Research paper thumbnail of Pengaruh Kompetensi, Independensi Dan Pengalaman Audit Terhadap Pendeteksian Kecurangan Dalam Laporan Keuangan Pemerintah Daerah Pada Badan Pemeriksa Keuangan Perwakilan Provinsi Nusa Tenggara Timur

JURNAL AKUNTANSI : TRANSPARANSI DAN AKUNTABILITAS

This research aims to determine the effect of competence, independence, and audit experience on f... more This research aims to determine the effect of competence, independence, and audit experience on fraud detection. This research was conducted on Badan Pemeriksa Keuangan (BPK) for the province of East Nusa Tenggara. The number of samples used in this research were 51 auditors. Data collection was carried out by questionnaire using simple random sampling method. The data analysis technique used is multiple linear regression analysis using the SPSS 25 application program. The result showed that the competence and audit experience have a significant impact on the fraud detection, while the independence variable do not have a significant impact on fraud detection. The result of the F test (simultaneous) showed that competence, independence and audit experience together have a significant impact on fraud detection. The coefficient of determination showed that competence, independence, and audit experience are able to explain the dependent variable (fraud detection) by 76,7%, while the rem...

Research paper thumbnail of Remunerasi dan Kontribusi Kinerja Badan Layanan Umum Bidang Pendidikan di Universitas Nusa Cendana

JPNM Jurnal Pustaka Nusantara Multidisiplin

Penelitian ini bertujuan mengetahui penerapan dan faktor-faktor dalam penerapan remunerasi dan ko... more Penelitian ini bertujuan mengetahui penerapan dan faktor-faktor dalam penerapan remunerasi dan kontribusi kinerja Badan Layanan Umum bidang pendidikan di Universitas Nusa Cendana. Jenis penelitian yang digunakan adalah deskriptif kualitatif dengan pendekatan studi kasus yang melibatkan pejabat dan pegawai Universitas Nusa Cendana sebagai informan. Penelitian ini berfokus pada remunerasi dan kontribusi kinerja Badan Layanan Umum bidang Pendidikan di Universitas Nusa Cendana dengan menggunakan Teknik pengumpulan data berupa wawancara mendalam (Indepth interview), observasi, studi pustaka dan dokumentasi yang dianalisis menggunakan software Nvivo 12 dengan teknik analisis Miles dan Huberman. Hasil penelitian ini menunjukkan bahwa penerapan remunerasi didasarkan pada peraturan rektor, kontrak kinerja universitas dan Kementerian Pendidikan, Kebudayaan, Riset dan Teknologi dengan Kementerian Keuangan Republik Indonesia serta hasil penilaian kinerja dari pimpinan universitas bagi pegawai d...

Research paper thumbnail of Student Perception of Accountability and Transparency of Financial Management Political Party in the Context of Local Election

Academy of Accounting and Financial Studies Journal, 2019

This research was conducted with the aim to determine student perceptions of the financial statem... more This research was conducted with the aim to determine student perceptions of the financial statements of the political parties participating in the 2019 Election. The data used uses primary data by distributing questionnaires to students to find out the accountability and transparency of political party financial reports. The method used in this study is to use quantitative descriptive method with simple regression analysis. The results of this study indicate that student perceptions have a positive influence on the accountability and transparency of financial statements of political parties as indicators for choosing credible political parties.

Research paper thumbnail of The Influence of Local Government Financial Factors on the 2021 Budget Forecast Error: Studies on Local Governments in Indonesia

Kontigensi : Jurnal Ilmiah Manajemen

The APBD aims to coordinate financing within local government and create transparency in local go... more The APBD aims to coordinate financing within local government and create transparency in local government budgets. The components of the APBD consist of regional income, regional spending and budget financing . In the process of preparing the APBD, the structure and contents of the APBD are adjusted to the needs of government administration and regional government revenues within one fiscal year. This type of research uses a quantitative approach with a research design of hypothesis testing studies . In sample research, this research uses purposive sampling with the aim of obtaining a representative sample according to the criteria, namely the Provincial Government which has the highest SILPA in 2021. The dependent variable Budget Forecast Errors has an average of 1.39 and a maximum value of 9.45. The minimum value is 0.91 and the standard deviation value is 1.79. These results can be explained that the Regional Original Income variable has a high average value when compared to the ...

Research paper thumbnail of Penerapan Anggaran Responsif Gender Pada Dinas Pemberdayaan Perempuan Dan Perlindungan Anak Dan Dinas Kesehatan Provinsi Nusa Tenggara Timur Tahun Anggaran 2018-2020

Jurnal Perempuan dan Anak Indonesia (JPAI), Mar 7, 2022

Penelitian ini bertujuan untuk mengetahui penerapan anggaran responsif gender pada Dinas pemberda... more Penelitian ini bertujuan untuk mengetahui penerapan anggaran responsif gender pada Dinas pemberdayaan Perempuan dan Perlindungan Anak dan Dinas Kesehatan Provinsi Nusa Tenggara Timur (NTT) tahun 2018-2020. Rumusan masalah dari penelitian ini adalah Bagaimana Penerapan Anggaran Responsif Gender pada Dinas Pemberdayaan Perempuan dan Perlindungan Anak dan Dinas Kesehatan Provinsi NTT tahun 2018-2020?. Penelitian ini termasuk jenis penelitian deskriptif kualitatif dengan menggunakan data sekunder. Objek dari penelitian ini adalah 2 Organisasi Perangkat Daerah (OPD) Provinsi NTT yaitu Dinas Pemberdayaan Perempuan dan Perlindungan Anak dan Dinas Kesehatan. Teknik pengumpulan data dengan dokumentasi, wawancara dan studi kepustakaan. Hasil penelitian ini menunjukan bahwa Dinas Pemberdayaan Perempuan dan Perlindungan Anak telah mangalokasikan anggaran yang responsif gender dengan kategori specific gender dan affirmative action dan Dinas Kesehatan telah mengalokasikan anggaran yang responsif gender dengan kategori spesific gender dan meskipun alokasi anggarannya relatif kecil.

Research paper thumbnail of Accountability And Transparency Of Financial Management Of Village Funds In Improving The Independence Of Village Communities In The Endemy Of Covid-19

Journal of economics, finance and management studies, Aug 3, 2022

In addition, the village also has the capacity to generate money and enter it as Village Original... more In addition, the village also has the capacity to generate money and enter it as Village Original Revenue. Because the idea of the village fund is equity and justice, the calculations also reflect those two things. Not to mention the problem of the Covid-19 Endemic which has had a strong impact on the welfare of rural communities. Therefore, the allocation of this formula takes into account the total population, poverty rate, area area, and geographical difficulties per village. Besides that, there is also such a thing as affirmation allocation. This is additional money to villages that are considered underdeveloped and very underdeveloped. The problem of the amount of village funds that will be received by every village throughout Indonesia raises concerns for many parties. There is the potential for mismanagement of village funds starting from budgeting, implementation, administration, accountability, and reporting. For this reason, in the context of administering village governance, accountability and transparency are required both in terms of finances, performance, and compliance with laws and regulations. The purpose of the study is to analyze the Transparency and Accountability of Village Fund Management, the results of which are expected to provide additional evaluation material for the achievement of effective, transparent, and transparent village fund management. Results Accountability and transparency research has a significant effect on the management of village funds in order to improve management accountability. Allocation of village funds increases the independence of rural communities during the Covid-19 endemic period.

Research paper thumbnail of Women, Entrepreneurs and Online Business (Analysis of Factors that Motivate Entrepreneurial Women Through Online Business)

The development of dynamic science and technology, continues to show progress so rapidly in all a... more The development of dynamic science and technology, continues to show progress so rapidly in all aspects of life. Included in business, where businesses relate to human needs that are dynamic. To obtain comfort, convenience and increase pretties in living and living life and modern life, humans always need products that are better quality or new products from the business world. Human needs as consumers, is an endless opportunity for the business world, to continue to try to create new products or different ways of marketing online so as to provide satisfaction to the fulfillment of human needs. With the development of the internet today makes many internet users take advantage of this opportunity as profitable business opportunities such as online businesses. Women are listed as among the most widely used online businesses. This study aims to determine the factors that motivate women entrepreneurship through online business. The population and sample in this study were women workers...

Research paper thumbnail of Implementation Analysis Of Isak 35 In Financial Reporting Of The Gmit Church In Indonesia

Eduvest - Journal Of Universal Studies, 2021

The church as a non-profit organization also deals with financial management because it gets reso... more The church as a non-profit organization also deals with financial management because it gets resources to carry out its operations in the form of donations from the congregation and donors. Therefore, the church needs to implement good financial management through financial reporting according to the Interpretation of Financial Accounting Standards (ISAK) No. 35. in financial management so as to provide accurate information on financial position, performance, and cash flows as material for evaluation and making appropriate decisions. Through a joint decision with the GMIT Churches in Indonesia in the annual synod meeting, it has been recommended to carry out financial reporting according to applicable standards, but in the realization the implementation is still in the stage of revamping and preparing Human Resources as managers and readiness of financial data information. This study aims to analyze the implementation of ISAK 35 in financial reporting at the GMIT church in Indonesia...

Research paper thumbnail of Penerapan Sistem Pengendalian Internal Dan Perlakuan Akuntansi Persediaan Barang Dagang Pada Ud. Angkasa Raya Kupang

JURNAL AKUNTANSI : TRANSPARANSI DAN AKUNTABILITAS, 2019

Penelitian ini bertujuan untuk mengetahui penerapan sistem pengendalian internal dan perlakuan ak... more Penelitian ini bertujuan untuk mengetahui penerapan sistem pengendalian internal dan perlakuan akuntansi persediaan barang dagangan di UD. Angkasa Raya Kupang. Metode penelitian yang digunakan adalah metode penelitian kombinasi. Teknik pengumpulan data yang digunakan adalah observasi, wawancara, dokumentasi, kuesioner dan studi pustaka. Teknik analisis data yang digunakan adalah menggunakan model analisis Miles dan Huberman, termasuk reduksi, tampilan, dan penarikan kesimpulan atau verifikasi dan peneliti juga menggunakan rumus Dean J. Champion untuk menganalisis data kuesioner (1) mengolah jawaban kuesioner (2) jawaban pengelompokan (2)pengelompokan jawaban untuk kuesioner (3) saling melengkapi setiap jawaban responden (4) membandingkan jawaban "Ya" dengan jawaban responden dan (5) membuat laporan kemudian untuk mencari tahu sejauh mana penerapan sistem kontrol internal dan perawatan persediaan barang dagangan disesuaikan berdasarkan kriteria yang ditetapkan. Hasil peneli...

Research paper thumbnail of Pengaruh Pandemic Covid 19 terhadap Net Performing Financing Bank Pembiayaan Syariah di Indonesia

OECONOMICUS Journal of Economics, 2021

This study aims to analyze the effect of the Covid 19 pandemic on NPF BPR Sharia during the study... more This study aims to analyze the effect of the Covid 19 pandemic on NPF BPR Sharia during the study period from January 2017 to July 2019. The analytical method used is multiple regression with the COVID-19 pandemic as a dummy variable. The results of this study indicate that the Covid 19 pandemic has no significant effect on the Net Performing Finance of Islamic BPRs during the study period. Islamic BPRs apply sharia principles, namely the provision of funds or bills that are equalized to the results in mudharabah, istishna, murabahah and musyarakah, so that the impact of the Covid pandemic does not have a significant effect on the NPF of Islamic BPRs

Research paper thumbnail of Analisis Tingkat Kesehatan Koperasi Jasa Keuangan Syariah Ni’Mah

The cooperative health assessment is an activity that measures the cooperative health levels peri... more The cooperative health assessment is an activity that measures the cooperative health levels periodically. The research is meant to know rute of financial services cooperative syariah ni’mah years of book 2015-2019. The date gathering technique for this research is interviews and documenting. Data analysis stars from calculating the score each aspect, quantifying the score overall and doing the trend analysis. Research shows that in the year 2015-2019 there was no maximum score, because there were several aspects which had not yet reached a high of the quality of productive activity, of management, of efficiency, of liquidity, of cooperative identit, of selfreliance and growth, and of syariah principle compliance. Keywords: Health of islamic financial services operatives.

Research paper thumbnail of Akuntabilitas Pengelolaan Dana Desa Pada Desa Bentengriwu Kecamatan Borong Kabupaten Manggarai Timur

JURNAL AKUNTANSI : TRANSPARANSI DAN AKUNTABILITAS, 2020

Tujuan dari penelitian ini adalah untuk menentukan akuntabilitas pengelolaan dana desa yang dilih... more Tujuan dari penelitian ini adalah untuk menentukan akuntabilitas pengelolaan dana desa yang dilihat dari tahap perencanaan, pelaksanaan, pertanggungjawaban hingga tahap pengawasan. Penelitian ini dilakukan di desa Benteng Riwu, Kecamatan Borong, Kabupaten Manggarai Timur. Desa Benteng Riwu adalah salah satu desa yang mengalami kendala terkait pelaporan dana desa. Penelitian ini bersifat deskriptif kualitatif. Pengumpulan data dilakukan dengan observasilangsung di lapangan dan dengan wawancara dengan beberapa informan terkait. Penelitian ini diharapkan dapat memberikan masukan kepada pemerintah desa dalam mengelola dana desa. Hasil penelitian ini menunjukkan bahwa sistem perencanaan akuntabilitas dan bimbingan/pengawasan telah dilaksanakan dengan baik. Sementara fase implementasi dan juga akuntabilitas masih perlu ditingkatkan untuk pengelolaan dana desa yang lebih baik dan harus terus menerimapanduan dari pemerintah kecamatan. Kata kunci: Dana Desa, Perencanaan, pelaksanaan, Akuntab...

Research paper thumbnail of Anggaran Responsif Gender Pada Apbd Provinsi Nusa Tenggara Timur Tahun 2017-2019

Jurnal Akuntansi Transparansi dan Akuntabilitas, Nov 30, 2019

Penelitian ini bertujuan untuk mengetahui alokasi anggaran responsif gender pada APBD Provinsi Nu... more Penelitian ini bertujuan untuk mengetahui alokasi anggaran responsif gender pada APBD Provinsi Nusa Tenggara Timur (NTT) tahun 2017-2019. Rumusan masalah dari penelitian ini adalah apakah Pemerintah Daerah Provinsi NTT telah mengalokasikan anggaran responsif gender pada APBD Provinsi NTT tahun 2017-2019. Penelitian ini termasuk jenis penelitian deskriptif kualitatif dengan menggunakan data sekunder. Objek dari penelitian ini adalah 3 Organisasi Perangkat Daerah (OPD) Provinsi NTT yaitu Dinas Pendidikan, Dinas Kesehatan, Dinas Pemberdayaan Perempuan dan Perlindungan Anak. Teknik pengumpulan data dengan dokumentasi dan studi kepustakaan. Hasil penelitian ini menunjukan bahwa Dinas Pendidikan belum mengalokasikan anggaran yang responsif gender (netral gender), Dinas Kesehatan telah mengalokasikan anggaran yang responsif gender dengan kategori spesific gender dan Dinas Pemberdayaan Perempuan dan Perlindungan Anak telah mangalokasikan anggaran yang responsif gender dengan kategori specific gender dan affirmative action meskipun alokasi anggarannya relatif kecil. Kata kunci : Anggaran responsif gender, APBD, alokasi anggaran, netral gender, spesific gender dan affirmative action ABSTRACT This study aims to determine gender responsive budget allocation in the East Nusa Tenggara (NTT) Provincial Budget in 2017-2019. The problem statement of this study is whether the NTT Provincial Government has allocated gender responsive budgets in the NTT Provincial Budget for 2017-2019. This study includes a type of qualitative descriptive research using secondary data. The objects of this study were 3 NTT Province Regional Organizations (OPDs) namely the Education Office, Health Office, Women's Empowerment and Child Protection Office. The technique of collecting data with documentation and literature study. The results of this study indicate that the Education Office has not allocated a gender responsive budget (gender neutral), the Health Office has allocated a gender responsive budget with a specific gender category and the Women's Empowerment and Child Protection Office has allocated gender responsive budgets with specific gender and affirmative action categories even though the budget allocation is relatively small.

Research paper thumbnail of Akuntabilitas Pengelolaan Dana Desa Pada Desa Bentengriwu Kecamatan Borong Kabupaten Manggarai Timur

The purpose of the study was to determine the accountability of village fund management which was... more The purpose of the study was to determine the accountability of village fund management which was seen from the planning, implementation, accountability to the guidance / supervision stages. This research was conducted in BentengRiwu village, Borong District, East Manggarai Regency. BentengRiwu Village is one of the villages that experienced obstacles related to the reporting of village funds. This research is descriptive qualitative. Data collection was carried out by direct observation in the field and by interviews with several related informants. This research is expected to be able to provide input to the village government in managing village funds. The results of this study indicate that the system of planningaccountability and guidance / supervision has been well implemented. While the implementation phase and also accountability still need to be improved for better management of village funds and must continue to receive guidance from the sub-district government. Keywords: ...

Research paper thumbnail of Literasi Anti Fraud pada BUMDes ( Desa-desa Wisata ) di Kabupaten Kupang

Tujuan Pengabdian Kepada Masyarakat (PKM) ini adalah meningkatkan pemahaman aparatur peme... more Tujuan Pengabdian Kepada Masyarakat (PKM) ini adalah meningkatkan pemahaman aparatur pemerintah desa dan pengelola BUMDes dalam pengelolaan keuangan BUMDes agar tehindar dari praktik Fraud. Metode yang digunakan dalam kegiatan ini adalah metode pembelajaran partsipatif dalam bentuk ceramah, diskusi, Tanya jawab dan praktik terkait dengan pengelolaan keuangan BUMDes dan praktik Fraud yang terjadi pada BUMDes. Materi pelatihan yang diberikan mencakup perkembangan BUMDes dan regulasinya, sistem pengorganisasian BUMDes, Akuntansi BUMDes dan penatausahaan serta pertanggung jawaban keuangan BUMDes serta Sistem Pengendalian Innternal dan Praktik Fraud yang terjadi pada BUMDes. Peserta literasi Anti Fraud pada BUMDes Desa-desa Wisata di kabupatem Kupang ini terdiri atas kepala desa/wakil desa dan pengelola BUMDes di 6 (Enam) desa wisata di Kabupaten Kupang. Hasil yang dicapai dari program pengabdian kepada masyarakat (PKM) i...