Mesri Welhelmina Nisriani Manafe | Universitas Kristen Artha Wacana Kupang (original) (raw)

Papers by Mesri Welhelmina Nisriani Manafe

Wahana: Jurnal Ekonomi, Manajemen dan Akuntansi, Jul 1, 2013

Accountability of local government have been concern since the issuance of Instruksi Presiden No.... more Accountability of local government have been concern since the issuance of Instruksi Presiden No. 7 Tahun 1999 tentang Laporan Akuntabilitas Kinerja Instansi Pemerintah (LAKIP). In practice, accountability is not running as expected. One indication of the cause of the failure is due to the implementation of accountability. Accountability is seen as an obligation to explain and justify the behavior of accountability actors. The purpose of this study is to empirically examine the relationship between various types of accountability requirement with negative perceived of working context toward accountability actors work performance. This study provides empirical evidence to contribute in the relationship between the various types of requirement accountability and work performance based on institutional theory by using mixed methods, namely quantitative approach using PLS and qualitative approach using semi-structured interviews. The samples in this study were 201 SKPD on NTT local government. The results showed the competing accountability through various types of accountability affect the work context with negative perceived at different levels, but had no effect on accountability actors work performance.

Local governments are required to prepare budget planning or Regional Budget (APBD).APBD's must b... more Local governments are required to prepare budget planning or Regional Budget (APBD).APBD's must be prepared according to the development needs reflected in the regional government policy documents. The main problem faced by the Regional Government is ensuring the consistency of the budget. In this study will be measured the level of budget's consistency of through evaluation as a control tools for development policies on local government. The sample in this study are policy documents and budgets realization documents Kota Kupang Regional Government between 2013-2017. The results of the study show that the Kupang Regional Government has carried out expenditures in accordance with the mid-term and long-term strategic plans through the implementation of programs with 100% achievement but not yet fully appropriate for the achievement of predetermined performance indicators.

Jurnal inovasi kebijakan, Nov 26, 2019

Cigarettes are the leading cause of death with 80% of users under the age of 18 worldwide. If thi... more Cigarettes are the leading cause of death with 80% of users under the age of 18 worldwide. If this trend continues, it is estimated that five million children under 18 living today will die before becoming adults because they started smoking as a teenager. The aim of the study is to examine the impact of sociodemographic characteristics and social factors on the level of adolescent smoking behavior. The sample was teenagers aged 12-21 who were randomly selected in one (1) junior high school, one (1) high school and one (1) market in Kupang City who were then tested using Ordinal Logistic Regression and Odds Ratio with the Social Cognitive Theory approach. Research results show that sociodemographic characteristic variables through income and gender at a significance level <0.

Jurnal inovasi kebijakan, Nov 25, 2020

This study aims to examine the impact of the interaction between budget compilers' behavior and e... more This study aims to examine the impact of the interaction between budget compilers' behavior and ethical considerations on budgetary slack in the Regional Apparatus Organization (OPD) within the Kupang City Government. The test was carried out using multiple linear regression analysis to test the effect of partial, simultaneous and interaction between variables through a quasi-experimental design. The research results began with the classical assumption test, which showed significant results for all tests. The partial test of the independent variable of budget compiler behavior (X1) and ethical considerations (X2) shows support at the significance level <0.05. Simultaneous test shows the effect at the level of 0.000<0.05, which means that simultaneously the variables X1 and X2 have an effect on variable Y with a R2 value of 41%. The results of the interaction test show that the moderating variable causes the hypothesis 4 to be unsupported at the significance level >0.05. The results of this study are expected to contribute to local governments in the budget planning and implementation process by considering the trends in budgetary slack that may be made by budget compilers with considerations of ethics and internalized norms and behavior when preparing the budget.

Wahana: Jurnal Ekonomi, Manajemen dan Akuntansi, Feb 25, 2022

This study aims to examine the relationship between Regional Original Income and Capital Expendit... more This study aims to examine the relationship between Regional Original Income and Capital Expenditure on Economic Growth based on Revenue-spend hypothesis. Understanding about causality can help local governments determine strategies and policies in exploring revenue potential and reducing the level of fiscal dependence as well as evaluating and controlling to achieve an efficient level of budget use. This study uses data from 15 districts in East Nusa Tenggara Province for period 2015-2018. The test using path analysis proves the direct effect of PAD on growth but has no effect on capital expenditure and supports H0 for testing the intervening variable. Novelty in this research is to fill the gap relationship between income, spending and economic growth with place according to the right theory to build a basic framework through Revenue-spend hypothesis. Furthermore, this study also determines the sample that meets the criteria required which are still limitations in previous research. Limitation in this study are the research period relatively short, not able to capture changing phenomenon in variables and also to explain the non-unidirectional relationship between income and expenditure. Further research continued by adding or expanding the scope of research time and location and find out the relationship between income and spending through scenarios Revenue-spend hypothesis, Spendrevenue hypothesis, Fiscal synchronization and Independence/Institutional separation.

Wahana: Jurnal Ekonomi, Manajemen dan Akuntansi, Jul 25, 2021

Productive spending is an indication for capital spending efficiency in line with increasing in P... more Productive spending is an indication for capital spending efficiency in line with increasing in PAD and economic growth. Therefore, it is important to know the movement pattern of revenues and expenditures to accelerate welfare transfer’s to the community. This study aims to measure the role of capital expenditure and non-transfer income to encourage the rate of economic growth as a control form over local government fiscal policy. 88 data for 2015-2018 period in 22 districts/cities in NTT. Results show support for H0 for the relationship between capital spending and economic growth and PAD that is not in line with the spend-revenue hypothesis. While PAD shows an effect on the rate of economic growth but does not become the interaction variable required in the relationship. The results of the study contribute to government in strengthening regional spending capacity as a form of spending efficiency and exploring regional revenues to reduce fiscal dependence and for central government as transfer funds evaluation to achieve national development goals. Theoretically, the results studied support previous research on the relationship between PAD and economic growth but not on the relationship between capital expenditures and economic growth and the ability of PAD as an interaction variable. Limitation in this study is the determination relationship direction between variables without sample considered and there is only an interaction variable.

Wahana: Jurnal Ekonomi, Manajemen dan Akuntansi, Aug 1, 2015

Pedoman Sistem Pelaporan Pelanggaran atau Whistleblowing System (WBS) by the Peraturan Komite Nas... more Pedoman Sistem Pelaporan Pelanggaran atau Whistleblowing System (WBS) by the Peraturan Komite Nasional Kebijakan Governance (KNKG) is expected to determine whistleblower in Indonesia as one of the form of effective internal controls to prevent fraud and wrongdoing by individuals or corporations. In practice, the regulation is strongly influenced by the individual's intentions. This study uses variable of moral reasoning and retaliate by including gender variables to test its effect on the tendency orintention to do whistleblowing. To answer the research question, this research uses experimental design which is then analyzed using ANOVA for hypothesis testing. Subjects in this study were accounting students UKAW. The results showed that retaliation and moral reasoning affects the tendency of whistleblowing, while gender is not striving against the tendency to blow the whistle.

Journal on Education

Entrepreneurship is becoming an increasingly popular topic these days. Many people are interested... more Entrepreneurship is becoming an increasingly popular topic these days. Many people are interested in becoming an entrepreneur and developing their own business. However, not everyone has the ability to become a successful entrepreneur. There are several factors that can influence business success, one of which is having an entrepreneurial mindset. The purpose of this paper is to explore the relationship between entrepreneurial mindset and business success and to discuss the implications for entrepreneurship education. This research is qualitative in nature. Data collection techniques include listening and recording important information to conduct data analysis through data reduction, data display, and conclusion drawing. This study shows that there is a positive relationship between entrepreneurial mindset and business success. Entrepreneurial mindset consists of five main dimensions namely opportunity orientation, innovativeness, proactiveness, self-confidence and risk tolerance. ...

Wahana: Jurnal Ekonomi, Manajemen dan Akuntansi

Wahana: Jurnal Ekonomi, Manajemen dan Akuntansi, Jul 1, 2013

Ekopem: Jurnal Ekonomi Pembangunan, Jun 27, 2019

Journal of Indonesian Economy and Business, 2015

Local government accountability attracts attention since the issuance of the PresidentialInstruc... more Local government accountability attracts attention since the issuance of the PresidentialInstruction Number 7 of 1999 on Accountability Reporting of the Performance of GovernmentInstitutions (Instruksi Presiden No. 7 Tahun 1999 tentang Laporan Kinerja Instansi Pemerintah).In practice, this accountability is not as was expected. One indication of the causalfactor of the failure of the accountability implementation program is that it is considered as anobligation to describe and to justify the behavior of the accountability actors. The objective ofthis study is to empirically examine the correlation between the requirements of various types ofaccountability with negative perception of the work context and the work performance of theaccountability actors. It contributes to the empirical evidence for the correlation among thevarious types of accountability obligation and the work performance based on the institutionaltheory with mixed method, which is a quantitative approach with PLS a...

Productive spending is an indication for capital spending efficiency in line with increasing in P... more Productive spending is an indication for capital spending efficiency in line with increasing in PAD and economic growth . Therefore, it is important to know the movement pattern of revenues and expenditures to accelerate welfare transfer’s to the community. This study aims to measure the role of capital expenditure and non-transfer income to encourage the rate of economic growth as a control form over local government fiscal policy. 88 Samples for 2015-2018 period in 22 districts/cities in NTT. Results show support for H0 for the relationship between capital spending and economic growth and PAD that is not in line with the spend-revenue hypothesis. While PAD shows an effect on the rate of economic growth with a significance value of 0.05 The results of the study contribute to government in strengthening regional spending capacity as a form of spending efficiency and exploring regional revenues to reduce fiscal dependence and for central government as transfer funds evaluation to ach...

Jurnal Inovasi Kebijakan

Rokok adalah penyebab utama kematian dengan 80% penggunanya berusia di bawah usia 18 tahun di sel... more Rokok adalah penyebab utama kematian dengan 80% penggunanya berusia di bawah usia 18 tahun di seluruh dunia. Apabila trend ini terus berlanjut maka diperkirakan lima juta anak usia di bawah 18 tahun yang hidup hari ini akan meninggal sebelum menjadi dewasa karena mereka mulai merokok sejak usia remaja. Tujuan penelitian adalah untuk menguji dampak karakteristik sosiodemografi dan faktor sosial terhadap tingkatan perilaku merokok remaja. Sampelnya adalah remaja usia 12-21 yang dipilih secara random pada satu (1) sekolah SMP, satu (1) sekolah SMA dan satu (1) pasar di Kota Kupang yang kemudian diuji menggunakan Regresi Logistic Ordinal dan Odds Ratio dengan pendekatan Teori Kognitig Sosial. Hasil penelitan menunjukan bahwa variabel karakteristik sosiodemografi melalui pendapatan dan gender pada tingkat signifikansi <0.05 berpengaruh terhadap perilaku merokok remaja, sedangkan prediktor usia tidak berpengaruh dengan nilai signifikansi 0.66>0.05 dengan peluang menjadi perokok regu...

Jurnal Inovasi Kebijakan

Penelitian ini bertujuan untuk menguji dampak interaksi antara perilaku penyusun anggaran dan per... more Penelitian ini bertujuan untuk menguji dampak interaksi antara perilaku penyusun anggaran dan pertimbangan etika terhadap senjangan anggaran pada Organisasi Perangkat Daerah (OPD) Kota Kupang. Pengujian menggunakan analisis regresi linear berganda untuk menguji pengaruh parsial, simultan dan interaksi antar variabel melalui desain kuasi eksperimen. Hasil penelitian dimulai dengan uji asumsi klasik yang menujukan hasil signifikan untuk semua uji. Uji parsial variabel independen perilaku penyusun anggaran (X1) dan pertimbangan etika (X2) menunjukan keterdukungan pada level signifikansi <0.05. uji simultan menunjukan pengaruh pada level 0.000<0.05 yang berarti secara bersama-sama variabel X1 dan X2 berpengaruh terhadap variabel Y dengan nilai R2 sebesar 41%. Hasil uji interaksi menunjukan bahwa variabel pemoderasi menyebabkan tidak terdukungnya hipotesis 4 pada level signifikansi >0.05. Hasil penelitian ini diharapkan berkontribusi terhadap pemerintah daerah dalam proses peren...

Wahana

Local governments play a significant role in the life of the community and the national economy w... more Local governments play a significant role in the life of the community and the national economy which can be achieved in fiscal health conditions reflected in the low disparity in income structure towards regional expenditure. The inability of regions to escape fiscal dependence is due to the low income, especially from Pendapatan Asli Daerah, which causes fiscal stress which then impacts on policies and implementation of regional spending through spending on programs and activities. This study will examine the relationship between Fiscal Stress and Pendapatan Asli Daerah and expenditure of East Nusa Tenggara Province through simple linear regression testing using secondary data Pertumbuhan Pendapatan Asli Daerah and Belanja Langsung using a sample of six (6) districts / cities in 2014-2016 The results of the study show that the fiscal stress variable does not affect the income structure through Pertumbuhan Pendapatan Asli Daerah and Belanja Langsung at a significance level of <0...

Journal of Indonesian Economy and Business, 2014

Local government accountability attracts attention since the issuance of the Presidential Instruc... more Local government accountability attracts attention since the issuance of the Presidential Instruction Number 7 of 1999 on Accountability Reporting of the Performance of Government Institutions (Instruksi Presiden No. 7 Tahun 1999 tentang Laporan Kinerja Instansi Peme-rintah). In practice, this accountability is not as was expected. One indication of the causal factor of the failure of the accountability implementation program is that it is considered as an obligation to describe and to justify the behavior of the accountability actors. The objective of this study is to empirically examine the correlation between the requirements of various types of accountability with negative perception of the work context and the work performance of the accountability actors. It contributes to the empirical evidence for the correlation among the various types of accountability obligation and the work performance based on the institutional theory with mixed method, which is a quantitative approach with PLS and a qualitative approach with thematic analysis. Its samples are 201 SKPD officers in the local government of Nusa Tenggara TimurProvince. The results of the study show that the conflict in the accountability requirement has significant impact on the work context with negative perception at different levels, but does not have any significant impact on the work performance of the accountability actors.

Wahana: Jurnal Ekonomi, Manajemen dan Akuntansi, Jul 1, 2013

Jurnal inovasi kebijakan, Nov 26, 2019

Jurnal inovasi kebijakan, Nov 25, 2020

Wahana: Jurnal Ekonomi, Manajemen dan Akuntansi, Feb 25, 2022

Wahana: Jurnal Ekonomi, Manajemen dan Akuntansi, Jul 25, 2021

Wahana: Jurnal Ekonomi, Manajemen dan Akuntansi, Aug 1, 2015

Journal on Education

Wahana: Jurnal Ekonomi, Manajemen dan Akuntansi

Wahana: Jurnal Ekonomi, Manajemen dan Akuntansi, Jul 1, 2013

Ekopem: Jurnal Ekonomi Pembangunan, Jun 27, 2019

Journal of Indonesian Economy and Business, 2015

Productive spending is an indication for capital spending efficiency in line with increasing in P... more Productive spending is an indication for capital spending efficiency in line with increasing in PAD and economic growth . Therefore, it is important to know the movement pattern of revenues and expenditures to accelerate welfare transfer’s to the community. This study aims to measure the role of capital expenditure and non-transfer income to encourage the rate of economic growth as a control form over local government fiscal policy. 88 Samples for 2015-2018 period in 22 districts/cities in NTT. Results show support for H0 for the relationship between capital spending and economic growth and PAD that is not in line with the spend-revenue hypothesis. While PAD shows an effect on the rate of economic growth with a significance value of 0.05 The results of the study contribute to government in strengthening regional spending capacity as a form of spending efficiency and exploring regional revenues to reduce fiscal dependence and for central government as transfer funds evaluation to ach...

Jurnal Inovasi Kebijakan

Wahana

Journal of Indonesian Economy and Business, 2014

Local government accountability attracts attention since the issuance of the Presidential Instruc... more Local government accountability attracts attention since the issuance of the Presidential Instruction Number 7 of 1999 on Accountability Reporting of the Performance of Government Institutions (Instruksi Presiden No. 7 Tahun 1999 tentang Laporan Kinerja Instansi Peme-rintah). In practice, this accountability is not as was expected. One indication of the causal factor of the failure of the accountability implementation program is that it is considered as an obligation to describe and to justify the behavior of the accountability actors. The objective of this study is to empirically examine the correlation between the requirements of various types of accountability with negative perception of the work context and the work performance of the accountability actors. It contributes to the empirical evidence for the correlation among the various types of accountability obligation and the work performance based on the institutional theory with mixed method, which is a quantitative approach with PLS and a qualitative approach with thematic analysis. Its samples are 201 SKPD officers in the local government of Nusa Tenggara TimurProvince. The results of the study show that the conflict in the accountability requirement has significant impact on the work context with negative perception at different levels, but does not have any significant impact on the work performance of the accountability actors.