Articles
<![CDATA[PARTISIPASI DALAM PENGGANGGARAN DAN PRESTASI MANAJER: PENGARUH KOMITMEN ORGANISASI DAN INFORMASI JOB-RELEVANT ]]>
<![CDATA[Pangastuti, Margareta Diana]]>;
<![CDATA[Arthana, I Komang]]>
<![CDATA[ Jurnal Riset Akuntansi (JUARA) Vol 8 No 1 (2018): Jurnal Riset Akuntansi (JUARA) ]]>
Publisher : <![CDATA[Program Studi Akuntansi Fakultas Ekonomi Universitas Mahasaraswati Denpasar ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
Full PDF (5.243 KB)
<![CDATA[Some previous studies stated that he relationship between budgetary participation and managers’ performance was positive and significant, and the others confirmed otherwise. Inserting intervening or moderating variables in that relationship, could solve the difference. This research analyzes the influence of participation budget arrangement on the managers’ performance, in which the organizational commitment and job-relevant information is treated as the intervening variable. There in the direct, positive, and significant influence of the participation on the managers performance. The more intense the budgetary participation, the higher his/her work performance will be. Moreover, when the organizational commitment and job-relevant information are the intervening variables, the recent influence of the participation on he manager’s performance become weaker. This indicates that the strength of that influence is indirect, through the organizational commitment and job relevant information.]]>
<![CDATA[PARTISIPASI DALAM PENGGANGGARAN DAN PRESTASI MANAJER: PENGARUH KOMITMEN ORGANISASI DAN INFORMASI JOB-RELEVANT ]]>
<![CDATA[Margareta Diana Pangastuti]]>;
<![CDATA[I Komang Arthana]]>
<![CDATA[ Jurnal Riset Akuntansi (JUARA) Vol. 8 No. 1 (2018): Jurnal Riset Akuntansi (JUARA) ]]>
Publisher : <![CDATA[Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Universitas Mahasaraswati Denpasar ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.36733/juara.v8i1.33
<![CDATA[Some previous studies stated that he relationship between budgetary participation and managers’ performance was positive and significant, and the others confirmed otherwise. Inserting intervening or moderating variables in that relationship, could solve the difference. This research analyzes the influence of participation budget arrangement on the managers’ performance, in which the organizational commitment and job-relevant information is treated as the intervening variable. There in the direct, positive, and significant influence of the participation on the managers performance. The more intense the budgetary participation, the higher his/her work performance will be. Moreover, when the organizational commitment and job-relevant information are the intervening variables, the recent influence of the participation on he manager’s performance become weaker. This indicates that the strength of that influence is indirect, through the organizational commitment and job relevant information.]]>
<![CDATA[Peran Sumber Daya Pada Pertumbuhan Ekonomi Daerah Perbatasan Timor Leste ]]>
<![CDATA[Kamilaus Konstanse Oki]]>;
<![CDATA[Margareta Diana Pangastuti]]>
<![CDATA[ e-Journal Ekonomi Bisnis dan Akuntansi Vol 7 No 2 (2020): e-JEBA Volume 7 Nomor 2 Tahun 2020 ]]>
Publisher : <![CDATA[UPT Penerbitan Universitas Jember ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.19184/ejeba.v7i2.18421
<![CDATA[Economic growth is an important indicator of the success of development. The ability of resources is a determining factor driving economic growth. Belu Regency is a regency in East Nusa Tenggara Province, located on the Indonesia-Timor Leste border, has economic and political strategic value. Human resources, natural resources and the budget are the real sector of the economy in driving economic growth. The research objective was to analyze the effect of resources on the economic growth of Belu district. The study was conducted using secondary data and SmartPLS was the analysis tool. The results of the study, the relationship of natural resources directly with welfare is negative and will be positive when the indirect relationship through the budget. The direct and indirect relationship of human resources with welfare through the budget is positive, but the direct value relationship is smaller when compared to the indirect relationship. This shows that the budget that is formed from the wealth of natural resources and human resources is an important factor in creating public welfare as measured through economic growth. Budgets sourced from local and central government are increasing every year. The creation of the government and elements of society make the most of resources. The attention of the central government through balancing funds is very high. This is because Belu district located on the Indonesia-Timor Leste border is a macroeconomic picture of the border country]]>
<![CDATA[PELATIHAN PENERAPAN AKUNTANSI BERBASIS ENTITAS TANPA AKUNTABILTAS PUBLIK (ETAP) UNTUK MENINGKATKAN KINERJA KEUANGAN PADA USAHA BATU BATA ( KELURAHAN TUBUHUE, KECAMATAN KOTA KEFAMENANU, KABUPATEN TIMOR TENGAH UTARA) ]]>
<![CDATA[Margareta Diana Pangastuti]]>;
<![CDATA[Marce Sherly Kase]]>
<![CDATA[ Community Development Journal : Jurnal Pengabdian Masyarakat Vol. 2 No. 3 (2021): Volume 2 Nomor 3 Tahun 2021 ]]>
Publisher : <![CDATA[Universitas Pahlawan Tuanku Tambusai ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.31004/cdj.v2i3.3095
<![CDATA[Pengelolaan keuangan menjadi salah satu aspek penting bagi kemajuan suatu usaha. Pengelolaan keuangan dapat dilakukan melalui pembukuan akuntansi. Akuntansi merupakan proses sistematis untuk menghasilkan informasi keuangan yang dapat digunakan untuk pengambilan keputusan bagi penggunanya. Para pelaku usaha batu bata belum melakukan pencatatan atau pembukuan yang mengacu pada akuntansi berbasis Entitas Tanpa Akuntantabiltas Publik (ETAP), sebuah aktifitas akuntansi yang pada tahun 2009 Ikatan Akuntansi Indonesia telah menerbitkan Standar Akuntansi untuk Usaha Kecil dan hal ini merupakan terobosan yang berguna karena cukup ringkas dan lebih mudah dipraktekkan. Meskipun cukup ringkas, tetapi untuk prinsip-prinsip umum tetap harus dijalankan sebagaimana pada jenis usaha yang lain. Dengan adanya standar laporan keuangan tersebut tentu dapat menjadi acuan yang lebih sederhana dan lebih mudah diterima oleh kalangan wirausahawan yang lebih luas. Buku standar penyusunan laporan keuangan tersebut secara lengkap bernama Standar Akuntansi untuk Entitas Tanpa Akuntabilitas Publik. Objek pengabdian yang dipilih adalah pelaku UMKM yatu Usaha Bata Bata yang yang memiliki ijin usaha dan berlokasi d Jl.Ahmad Yani km.4 Jurusan Atambua, kelurahan Tubuhue, Kecamatan Kota Kefamenanu, Kabutapen Timor Tengah Utara. Pelaksanaan kegiatan Pengabdian Pada Masyarakat ini dilakukan dengan menggunakan metode ceramah, tutorial, dan diskusi. Serta pendampingan selama pembuatan pembukuan keuangan sampai dengan penyusunan laporan keuangan.]]>
<![CDATA[Partisipasi Anggaran, Prestasi Manajer Dan Pengaruh Komitmen Organisasi Sebagai Variabel Intervening Terhadap Kinerja Perusahaan Manufaktur Di Indonesia ]]>
<![CDATA[Margareta Diana Pangastuti]]>
<![CDATA[ Ekopem: Jurnal Ekonomi Pembangunan Vol 1 No 02 (2019): Ekopem: Jurnal Ekonomi Pembangunan ]]>
Publisher : <![CDATA[Program Studi Ekonomi Pembangunan Fakultas Ekonomi dan Bisnis Universitas Timor ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
Full PDF (704.585 KB)
|
DOI: 10.32938/jep.v4i02.135
<![CDATA[Budgetary participation, manager achievement, the influence of organizational comitment at performance manufacturing bisnis in Indonesia. Some previous studies stated that he relationship between budgetary participation and managers’ performance was positive and significant, and the others confirmed otherwise. Inserting intervening or moderating variables in that relationship, could solve the difference. This research analyzes the influence of participation budget arrangement on the managers’ performance, in which the organizational commitment at Performance Manufacturing Bisnis is treated as the intervening variable. There in the direct, positive, and significant influence of the participation on the managers performance. The more intense the budgetary participation, the higher his/her work performance will be. Moreover, when the organizational commitment and performance are the intervening variables, the recent influence of the participation on he manager’s performance become weaker. This indicates that the strength of that influence is indirect, through the organizational commitment at Performance Manufacturing Bisnis.]]>
<![CDATA[Dampak Kehadiran Perguruan Tinggi Terhadap Pendapatan Penyedia Jasa Usaha Pada Kompleks BTN Kefamenanu ]]>
<![CDATA[Kamilaus Konstanse Oki]]>;
<![CDATA[Margareta Diana Pangastuti]]>;
<![CDATA[Marianus Tabani]]>
<![CDATA[ Ekopem: Jurnal Ekonomi Pembangunan Vol 3 No 1 (2021): Ekopem: Jurnal Ekonomi Pembangunan ]]>
Publisher : <![CDATA[Program Studi Ekonomi Pembangunan Fakultas Ekonomi dan Bisnis Universitas Timor ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
Full PDF (720.376 KB)
|
DOI: 10.32938/jep.v6i1.991
<![CDATA[Kehadiran perguruan tinggi pada suatu daerah memberi dampak sosial tidak hanya pada pendidikan tetapi faktor sosial ekonomi masyarakat. Kompleks BTN Kefamenanu merupakan konsentrasi pemukiman mahasiswa yang tersebar pada tiga perguruan tinggi. Masyarakat sekitar memanfaatkan kesempatan berwirausaha dengan aneka pilihan. Daya tarik dan antusias masyarakat sekitar untuk berwirausaha dengan aneka pilihan. Sebagian masyarakat menyediakan jasa pemukiman (kos), usaha foto copy, usaha kios atau toko, penjual sayuran, rumah makan, dan tranportasi lokal. Aksesibilitas, pilihan jenis usaha dan pendapatan masyarakat merupakat faktor pendorong utama masyarakat berwirausaha di kompleks BTN. Dampak positif wirausaha pada peningkatan pendapatan rumah tangga.]]>
<![CDATA[Faktor – Faktor Yang Berpengaruh Terhadap Target Penerimaan Pajak Reklame Di Kabupaten Belu ]]>
<![CDATA[Margareta Diana Pangastuti]]>;
<![CDATA[Ernestina Lika]]>
<![CDATA[ Ekopem: Jurnal Ekonomi Pembangunan Vol 3 No 1 (2021): Ekopem: Jurnal Ekonomi Pembangunan ]]>
Publisher : <![CDATA[Program Studi Ekonomi Pembangunan Fakultas Ekonomi dan Bisnis Universitas Timor ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
Full PDF (809.964 KB)
|
DOI: 10.32938/jep.v6i1.1087
<![CDATA[Penelitian ini bertujuan untuk mengkaji faktor-faktor yang mempengaruhi target penerimaan pajak reklame di Kabupaten Belu. Metode penelitian kuantitatif dengan populasi adalah pegawai pada Bidang Penetapan dan Pendataan serta Bidang Penagihan pada dinas Pendapatan, Pengelolaaan Keuangan dan Aset Daerah bagian penerimaan pajak sebanyak 35 responden. Teknik sampel adalah sampling jenuh karena semua anggota populasi sebagai sampel. Data primer diuji dengan alat analisis regresi Linear berganda menggunakan software SPSS 16,0. Hasil olah data diketahui bahwa variabel permintaan reklame (X1), tarif pajak reklame (X2) dan disiplin wajib pajak reklame (X3) secara simultan mempengaruhi variabel dependen pencapaian target penerimaan pajak reklame (Y) pada taraf signifikansi <α = 0,05. Koefisien Determinasi (R2) sebesar 0,819 menunjukkan besarnya variabel independen (X1,X2,X3) terhadap variabel dependen (Y) sebesar 81,9%,sedang sisanya 18,1% dijelaskan oleh variabel lain di luar persamaan regresi ini.]]>
<![CDATA[Analisis Pengelolaan Pajak Daerah Dan Retribusi Daerah Terhadap Peningkatan Pendapatan Asli Daerah (Pad) Kabupaten Belu ]]>
<![CDATA[Margareta Diana Pangastuti]]>;
<![CDATA[Frederick Wiston Nalle]]>
<![CDATA[ Ekopem: Jurnal Ekonomi Pembangunan Vol 3 No 3 (2021): Ekopem: Jurnal Ekonomi Pembangunan ]]>
Publisher : <![CDATA[Program Studi Ekonomi Pembangunan Fakultas Ekonomi dan Bisnis Universitas Timor ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
Full PDF (603.394 KB)
|
DOI: 10.32938/jep.v6i3.1898
<![CDATA[Daerah otonom dituntut untuk dapat memiliki kemandirian terutama dalam penggalian dan pengelolaan keuangan daerah khususnya retribusi. Pengelolaan Pajak Daerah Kabupaten Belu mempunyai peranan dan kontribusi paling besar terhadap Pendapatan asli daerah, dimana pengelolaannya diserahkan kepada daerah itu sendiri dan dalam menyelenggarakan pembangunan daerahnya, faktor sumber pendapatan pajak daerah sangat menentukan terlaksananya pembangunan itu sendiri. Selain Pajak Daerah, Retribusi Daerah juga merupakan sumber pendapatan yang paling memungkinkan untuk dikembangkan sesuai dengan kreativitas pemerintah daerah, karena memperoleh kebebasan dalam memungut retribusi. Tujuan penelitian ini untuk mengetahui apakah terdapat pengaruh Pajak Daerah dan Retribusi Daerah terhadap peningkatan Pendapatan Asli Daerah (PAD) Kabupaten Belu. Alat analisis yang digunakan dengan regresi sederhana dan berganda. Data yang digunakan adalah data sekunder. Hasil Penelitian secara Parsial menujukkan bahwa terdapat pengaruh yang signifikan antara variabel Pajak Daerah (X1) terhadap variabel Pendapatan Asli Daerah (Y). Tidak terdapat pengaruh antara Retribusi Daerah (X2) terhadap Pendapatan Asli Daerah (Y) dan secara Simultan tidak terdapat pengaruh antara Pajak Daerah (X1) dan Retribusi Daerah (X2) terhadap Pendapatan Asli Daerah (Y).]]>
<![CDATA[Quality analysis of village fund management on the success of development program in Letneo Village, Insana Barat District, Timor Tengah Utara Regency ]]>
<![CDATA[Margareta Pangastuti]]>
<![CDATA[ Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 4 No. 8 (2022): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan ]]>
Publisher : <![CDATA[Departement Of Accounting, Indonesian Cooperative Institute, Indonesia ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
Full PDF (386.523 KB)
|
DOI: 10.32670/fairvalue.v4i8.1058
<![CDATA[Letneo Village is one of the villages located in Insana Barat District, North Central Timor Regency which is geographically directly adjacent to the Democratic State of Timor Leste. As a village that has just been divided in the last 5 years, it has also received a large and varied amount of village funds from the central government. Village governments often encounter difficulties in managing village funds due to the lack of quality human resources. Recognizing this, the aim of this research is to determine the effect, either partially or simultaneously, between the variables of planning, implementation and monitoring of village funds on the success of Letneo village development. The analytical tool used is by using multiple linear regression analysis by taking samples from the entire village apparatus of Letneo, totaling 35 people. The results showed that either partially or simultaneously the variables of planning, implementation and supervision had a real and significant influence on the success of the development of Letneo Village, Insana Barat District, North Central Timor Regency.]]>
<![CDATA[Analysis of determinant factors of life expectation age in East Nusa Tenggara Province ]]>
<![CDATA[Frederic Nalle]]>;
<![CDATA[Margareta Diana Pangastuti]]>;
<![CDATA[Yohana R.S.S.S. Budi Utami]]>
<![CDATA[ Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 4 No. 10 (2022): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan ]]>
Publisher : <![CDATA[Departement Of Accounting, Indonesian Cooperative Institute, Indonesia ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
Full PDF (376.769 KB)
|
DOI: 10.32670/fairvalue.v4i10.1501
<![CDATA[East Nusa Tenggara Province is one of the poorest provinces in Indonesia and various prevention programs are being intensified. The conditions of poverty experienced also have an impact on life expectancy. Recognizing this condition, the main objective to be achieved in this study is to determine the effect of the variable Education, Health services and GRDP on the Life Expectancy of the people in the Province of NTT. The analytical tool used is Panel Data Regression Analysis using secondary data published by the Central Statistics Agency during 2014-2018. Time series data was taken for an observation period of 5 years starting from 2014-2018 for the independent variables which include education, health facilities, and gross regional domestic product on the dependent variable life expectancy. So that from a total of 22 regencies/cities in the province of NTT multiplied by 5 years of observation, the number of units of analysis is 110 arithmetical series. The results showed that the variables of Education, Health services and GRDP either partially or simultaneously have a significant effect on life expectancy in East Nusa Tenggara Province.]]>
