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All Journal Jurnal Ekonomi Pembangunan Jurnal PAJAR (Pendidikan dan Pengajaran) EDUKATIF : JURNAL ILMU PENDIDIKAN Media Bina Ilmiah Jurnal Riset Ilmu Akuntansi
Banda, Falentina Lucia
Universitas Flores
Humanities Economics, Econometrics & Finance Education Mathematics Social Sciences Other

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ANALYSIS OF THE CHARACTERISTICS AND DEVELOPMENT DISPARITIES AMONG DISTRICTS/CITIES IN EAST NUSA TENGGARA PROVINCE Sagajoka, Estherlina; Banda, Falentina Lucia
Jurnal Ekonomi Pembangunan Vol 17, No 2 (2019): JURNAL EKONOMI PEMBANGUNAN
Publisher : Pusat Pengkajian Ekonomi dan Kebijakan Publik

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (540.543 KB) | DOI: 10.22219/jep.v17i2.10558

Abstract

This study aims to review the regional characteristics and the development disparities among districts/cities in East Nusa Tenggara Province. This quantitative descriptive study used the Klassen typology and Williamson index using PDRB time-series data per capita and economic growth rate during 2013-2018. The analysis of Klassen typology shows that Kupang City, East Flores Regency, Sikka Regency, and Ende Regency include the developing and fast-growing regions. Kupang Regency, Timur Tengah Selatan Regency, East Sumba Regency include in the developing, but depressed regions. Belu Regency, Alor, Lembata, Manggarai, Ngada, West Manggarai, Rote Ndao, East Manggarai, Southwest Sumba, Malacca, Nagekeo, Central Sumba, and Sabu Raijua District including in the potential and fast-growing areas, while West Sumba Regency and Regency North Middle East are categorized in the underdeveloped regions. The calculation of the Williamson Index of districts/cities in East Nusa Tenggara Province is approximately 0.0 - 0.11 in every district. This shows that the revenue of East Nusa Tenggara Province is evenly distributed in every district, except Kota Kupang which of value is nearly 1, which is 0.63%. This reflected that the revenue of Kupang City is not evenly distributed compared to other districts in Nusa Tenggara Timur Province.
ANALYSIS OF THE CHARACTERISTICS AND DEVELOPMENT DISPARITIES AMONG DISTRICTS/CITIES IN EAST NUSA TENGGARA PROVINCE Estherlina Sagajoka; Falentina Lucia Banda
Jurnal Ekonomi Pembangunan Vol. 17 No. 2 (2019): JURNAL EKONOMI PEMBANGUNAN
Publisher : Pusat Pengkajian Ekonomi dan Kebijakan Publik

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22219/jep.v17i2.10558

Abstract

This study aims to review the regional characteristics and the development disparities among districts/cities in East Nusa Tenggara Province. This quantitative descriptive study used the Klassen typology and Williamson index using PDRB time-series data per capita and economic growth rate during 2013-2018. The analysis of Klassen typology shows that Kupang City, East Flores Regency, Sikka Regency, and Ende Regency include the developing and fast-growing regions. Kupang Regency, Timur Tengah Selatan Regency, East Sumba Regency include in the developing, but depressed regions. Belu Regency, Alor, Lembata, Manggarai, Ngada, West Manggarai, Rote Ndao, East Manggarai, Southwest Sumba, Malacca, Nagekeo, Central Sumba, and Sabu Raijua District including in the potential and fast-growing areas, while West Sumba Regency and Regency North Middle East are categorized in the underdeveloped regions. The calculation of the Williamson Index of districts/cities in East Nusa Tenggara Province is approximately 0.0 - 0.11 in every district. This shows that the revenue of East Nusa Tenggara Province is evenly distributed in every district, except Kota Kupang which of value is nearly 1, which is 0.63%. This reflected that the revenue of Kupang City is not evenly distributed compared to other districts in Nusa Tenggara Timur Province.
Persepsi Dosen Universitas Flores Terhadap Program Merdeka Belajar Kampus Merdek Reyna Virginia Nona; Falentina Lucia Banda; Ernesta Leha; Philipus Nerius Supardi; Konstantinus Denny Pareira Meke; Lely Suryani
EDUKATIF : JURNAL ILMU PENDIDIKAN Vol 4, No 1 (2022): February Pages 1-1600
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/edukatif.v4i1.1976

Abstract

Latar belakang penelitian ini adalah kesiapan dosen sebagai pendamping kegiatan MBKM sangat diperlukan guna menghasilkan output yang sesuai kebutuhan masyarakat dan dunia usaha. Penelitian ini bertujuan mengetahui persepsi dosen Universitas Flores tentang MBKM. Metode yang digunakan adalah survey. Responden adalh para dosen yang berjumlah 184 orang. Data dikumpulkan melalui pengisian kuesioner pada link yang dibagikan. Data yang dikumpulkan kemudian dianalisis dengan menggunakan statistik deskriptif. Hasil penelitian menunjukkan bahwa Dosen memperoleh informasi MBKM dari berbagai sumber sehingga memiliki pengetahuan tentang MBKM. Pengetahuan tentang MBKM menjadi tidak utuh karena belum semua dosen terlibat dalam MBKM, baik sebagai pendamping, penyusun dokumen maupun rapat-rapat terkait MBKM di tingkat Program Studi, Fakultas dan Universitas. Sejak adanya MBKM dosen Universitas Flores juga terlibat pada kegiatan seperti KKN Tematik, Magang, Praktek Kerja Nyata, dan Pengabdian Masyarakat bersama maahasiswa. Dosen Universitas Flores akan merekomendasikan mahasiswanya mengikuti MBKM karena dapat meningkatkan softskill dan hardskill mahasiswa, dan Dosen bersedia menjadi pembimbing / pendamping dan siap meningkatkan kompetensi dirinya. Penelitian ini menyimpulkan bahwa dosen Universitas Flores mendukung pelaksanaan MBKM di Universitas Flores dan akan selalu meningkatkan kompetensinya agar menajdi pendamping yang baik bagi mahasiswa.
PEMAHAMAN MAHASISWA SASTRA INGGRIS TENTANG PROGRAM MERDEKA BELAJAR- KAMPUS MERDEKA Falentina Lucia Banda; Hamsa Doa; Febe F.I Wanggai; Maksimilianus Doi
JURNAL PAJAR (Pendidikan dan Pengajaran) Vol 6, No 2 (2022)
Publisher : Laboratorium Program Studi Pendidikan Guru Sekolah Dasar FKIP Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33578/pjr.v6i2.8704

Abstract

Artikel ini membahas tentang kesiapan mahasiswa dalam implementasi MBKM. Tujuan penelitian ini adalah mengetahui pemahaman Mahasiswa Program Studi Sastra Inggris Universitas Flores tentang Mereka Belajar- Kampus Merdeka. Penelitian dilakukan dengan melakukan survei kepada 112 Mahasiswa. Mahasiswa mengisi kuesioner melalui aplikasi SPADA Dikti, kemudian data dideskripsikan dengan metode deskriptif kuantitatif. Hasil penelitian menunjukkan pemahaman mahasiswa tentang MBKM belum merata, hal ini disebabkan sosialisasi dari program studi dan fakultas belum dilakukan secara baik. Mahasiswa mendapat pengetahuan tentang MBKM melalui media sosial. Kegiatan di luar program studi yang paling banyak diminati oleh mahasiswa adalah kegiatan kewirausahaan sebesar 46.70% dan kesiapan mahasiswa untuk ikut dalam kegiatan MBKM sebesar 66.10% dan kuatir akan mengeluarkan biaya sebesar 58%. Hasil suvei menunjukkan bahwa MBKM bermanfaat meningkatkan soft skill. 58.8% mahasiswa tertarik mempelajari panduan MBKM dan kurikulum yang memfasilitasi MBKM  dan  akan merekomendasikan MBKM kepada mahasiswa lain dan koleganya dalam kategori sedang. Sosialisasi perlu dilakukan kepada mahasiswa secara berjenjang agar pemahaman MBKM dapat secara utuh dipahami, sehingga akan berdampak pada peningkatan kualitas/kompetensi diri.
PEMAHAMAN DAN KESIAPAN MAHASISWA PROGRAM STUDI AKUNTANSI FAKULTAS EKONOMI UNIVERSITAS FLORES TENTANG MERDEKA BELAJAR-KAMPUS MERDEKA (MBKM) Hamsa Doa; Falentina Lucia Banda; Apriana Marselina
JURNAL PAJAR (Pendidikan dan Pengajaran) Vol 6, No 2 (2022)
Publisher : Laboratorium Program Studi Pendidikan Guru Sekolah Dasar FKIP Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33578/pjr.v6i2.8698

Abstract

Kebijakan Merdeka Belajar Kampus Merdeka (MBKM) bertujuan untuk meningkatkan kompetensi lulusan, baik soft skills maupun hard skills, agar lebih siap dan relevan dengan kebutuhan zaman, menyiapkan lulusan sebagai pemimpin masa depan bangsa yang unggul dan berkepribadian. Artikel ini membahas tentang sebuah penelitian yang bertujuan mengetahui pemahaman dan kesiapan mahasiswa program studi Akuntansi Fakultas Ekonomi Universitas Flores tentang Merdeka Belajar Kampus Merdeka (MBKM). Penelitian ini mengacu kepada deskriptif kuantitatif. Metode penelitian ini menggunakan metode survey yaitu mahasiswa mengisi kuesioner di SPDA Dikti . Hasil analisis penelitian ini menunjukkan bahwa; 53% mahasiswa mengetahui sedikit tentang MBKM, 24.69% mahasiswa mengetahui kebijakan MBKM dari media sosial, 49,08% mahasiswa memilih kegiatan magang/praktek kerja, 46.42% program studi akuntansi sudah memiliki dokumen kurikulum, pedoman dan operasional MBKM, 77.91% mahasiswa sudah siap mengikuti program MBKM,  52.35% mahasiswa khawatir mengeluarkan biaya, 74% mahasiswa prodi akuntansi tertarik dengan program MBKM. Lebih jelasnya, mahasiswa program studi Akuntansi masih sedikit memahami tentang Merdeka Belajar Kampus Merdeka (MBKM) dan kesiapan mahasiswa program studi akuntansi sudah siap untuk mengikuti program kegiatan Merdeka Belajar Kampus Merdeka (MBKM).
PENGARUH INDEPENDENSI DAN TIME PRESSURE TERHADAP KUALITAS AUDIT DENGAN PENGALAMAN AUDIT SEBAGAI PEMODERASI: (Studi Kasus Pada Inspektorat Kabupaten Ende Dan Inspektorat Kabupaten Nagekeo) Yulita Londa; Falentina Lucia Banda
Media Bina Ilmiah Vol. 17 No. 6: Januari 2023
Publisher : LPSDI Bina Patria

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33578/mbi.v17i6.248

Abstract

Tujuan penelitian untuk mengetahui pengaruh Pengaruh Independensi, Audit, Time Pressure Terhadap Kualitas Audit dengan Pengalama Audit sebagai pemoderasi pada Inspektorat Kabupaten Ende dan Nagekeo. Populasi berjumlah 78 orang dan sampel 34 orang. Jenis penelitian kuantitatif ini menggunakan data primer dan dianlisis menggunakan analisis regresi berganda dan MRA. Hasil penelitian ini menunjukan bahwa: (1) Independensi (X1) berpengaruh terhadap kualitas audit dengan nilai t hitung > t tabel (2,924 > 2,0395) dan tingkat signifikan 0,006 < 0,05. (2) Time pressure (X2) tidak berpengaruh terhadap kualitas audit, dengan nilai t hitung ˂ t tabel (1,050 > 2,0395) dan tingkat signifikan 0,302 >0,05. (3) Pengalaman (M) memperkuat pengaruh independendi terhadap kualitas audit, dengan t hitung > t tabel (4,129 > 2,0395) dan tingkat signifikan 0,000 < 0,05. (4) Pengalaman Audit memperkuat pengaruh Time Pressure terhadap kualitas audit. Hal ini dapat ditujukkan oleh nilai koefisien variabel sebesar 0,427 dengan t hitung > t tabel (4,919 > 2,0395) dan tingkat signifikan 0,000 < 0,05. Nilai adjusted R square sebesar 0,174 (17,4%) yang berarti bahwa variabel kualitas audit dipengaruhi oleh variabel independensi, Sedangkan sisanya 37,5% dipengaruhi oleh variabel lain yang tidak dimasukan dalam penelitian, namun setelah berinteraksi dengan variable pengalaman adjusted R2 meningkat menjadi 0,45 (45%) berarti bahwa pengalaman audit memperkuat pengaruh independensi terhadap kualitas audit. Selanjutnya adjusted R2 untuk variable time pressure sebesar 0,018 (1,8%). Setelah berinteraksi dengan variable pengalaman, adjusted R2 meningkat menjadi 0,410 (41%) itu berarti bahwa pengalaman audit memperkuat pengaruh time pressure terhadap kualitas audit
PENGARUH PENGENDALIAN INTERNAL DALAM SISTEM AKUNTANSI PENGGAJIAN TERHADAP PERILAKU ETIS KARYAWAN : (Studi Kasus Satuan Kerja Pelaksanaan Jalan Nasional Wilayah IV. Provinsi NTT-PPK 6.2 Ruas Ende-Wolowaru) Agustina Dagu Ratu; Falentina Lucia Banda; Nuraini Ismail
Jurnal Riset Ilmu Akuntansi Vol. 1 No. 1 (2020): Volume 1 Nomor 1 Tahun 2020: September 2020
Publisher : Program Studi Akuntansi Universitas Flores

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37478/jria.v1i1.974

Abstract

This study aims to determine the effect of internal control in the payroll accounting system on employee ethical behavior. This research is a quantitative approach research with the research object of the National Road Implementation Unit IV Region. NTT Province KDP 6.2 Ende-Wolowaru Section. The population in this study is the National Road Implementation Unit IV Region. NTT Province KDP 6.2 Ende-Wolowaru Section. The sample of this research is contract workers of PPK 6.2 Ende-Wolowaru segment. The research data is primary data obtained directly through the research questionnaire which was distributed to 30 respondents. The variables of this study consisted of independent variables, namely internal control of the payroll accounting system and the dependent variable was the ethical behavior of employees, the data analysis used simple linear regression after the data was collected, the data were analyzed using the SPSS 21 program. The results showed that the internal control variable significantly influenced the ethical behavior of employees.
PENGARUH PENGETAHUAN PEMERINTAH DAERAH TENTANG ANGGARAN, PARTISIPASI MASYARAKAT DAN TRANSPARANSI KEBIJAKAN PUBLIK TERHADAP PENYUSUNAN ANGGARAN DI KABUPATEN ENDE Philipus Frederik Resi; Hermanus Reo; Falentina Lucia Banda
Jurnal Riset Ilmu Akuntansi Vol. 1 No. 1 (2020): Volume 1 Nomor 1 Tahun 2020: September 2020
Publisher : Program Studi Akuntansi Universitas Flores

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37478/jria.v1i1.1000

Abstract

This study aims to determine the effect of knowledge of local government employees about budgets, knowledge of local government employees about community participation and knowledge of local government employees about transparency of public policies on budget preparation of the Regional Government of Ende Regency. The population in this study were employees of the Regional Development Planning Agency (BAPPEDA) and the Regional Financial and Asset Management Agency (SKPD) as budget compilers. The number of samples in this study amounted to 42 people. The sampling technique was carried out by means of a census technique and data was collected by distributing questionnaires to BAPEDA employees and the Regional Financial and Asset Management Agency. The data before being analyzed has been tested for validity and reliability. Then the analysis was carried out using multiple linear regression analysis techniques with data processing using the SPSS 16 program. Based on the research results, it shows that the knowledge of local government employees about the budget has a significant effect on budget preparation. Local government officials' knowledge of public participation has no effect on budget preparation. Meanwhile, the knowledge of local government officials about the transparency of public policies has a significant effect on the budgeting of the Ende District Government.
ANALISIS PROSEDUR PENGENAAN BEA PEROLEHAN HAK ATAS TANAH DAN BANGUNAN PADA BADAN PENDAPATAN DAERAH KABUPATEN ENDE Agus Purwanto; Falentina Lucia Banda; Sesilianus Kapa
Jurnal Riset Ilmu Akuntansi Vol. 1 No. 1 (2020): Volume 1 Nomor 1 Tahun 2020: September 2020
Publisher : Program Studi Akuntansi Universitas Flores

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37478/jria.v1i1.1010

Abstract

BPHTB tax has officially become a regional tax with effect starting January 1, 2011. Thus, as of January 1, 2011 the Primary Tax Office (KPP Pratama) is no longer serving BPHTB service management, so taxpayers who will report BPHTB payments in connection with the property transaction process which is carried out will be directly hansled by the local Regency/City Government. In implementing the imposition, payment, collection and reporting procedures for the payment of Taxes for Acquisition of Rights on Land and Buildings (BPHTB) has not yet been implemented in accordance with applicable regulations both in the procedure and use of the system in the implementation of tax collection on Land and Building Acquisition Fees (BPHTB) so that the achievement in tax revenue for the acquisition of land and building rights (BPHTB) has not been maximal. The location of this research is the Regional Revenue Agency of Ende Regency. The data in this study were collected through documentation techniques regarding Ende Regency Regulation Number 2 of 2011 concerning Regional Taxes, Regent Regulation Number 20 of 2011 concerning Systems and Procedures for Acquisition of Land and Building Rights Acquisition Fees. Based on the results of the above research, there are obstacles that occur in implementing BPHTP procedures, among others, there are taxpayers who report their taxation activities dishonestly. For example, there is counterfeiting of receipts that allows BPHTB to be paid to be smaller than it should be and the Taxpayer Awareness Level is that there are still many tacpayers who are not honets or do not know the new rules that have been in effect since BPTHB has been transferred to become regional taxes. Like paying taxes. Taxpayers pay taxed based on NJOP (Sales Value of Tax Objects) which should be based on the agreed transaction price or based on the Tax Object Acquisition Value (NPOP). So that the efforts that must be made by the Ende Regency Regional Revenue Agency are to improve the performance of employees at the Ende Regency Regional Revenue Service so that the implementation of tax revenue and tax data can be directed according to applicable regulations.
Pengaruh Lobe Of Money dan Machiavellian Terhadap Persepsi Mahasiswa Akuntansi Stevania Wunu; Falentina Lucia Banda; Sabra B Wahab Thalib
Jurnal Riset Ilmu Akuntansi Vol. 1 No. 2 (2021): Volume 1 Nomor 2 Tahun 2021: Maret 2021
Publisher : Program Studi Akuntansi Universitas Flores

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37478/jria.v1i2.1180

Abstract

This study aims to determine first, how the variable Love of money affects the Ethical Perceptions of Accounting Students at the University of Flores. Second, to determine the influence of Machiavellian on the Ethical Perceptions of Accounting Students at the University of Flores. This research was conducted at the University of Flores Educational Institute, with a total population of 532 accounting students. Samples taken were 56 respondents. This study uses a quantitative approach. The method used in this research is to distribute questionnaires to students who have programmed business and professional ethics courses. In this research, several tests were used including instrument test, classical assumption test and hypothesis test. The results of this study indicate that (1) Love of money has a negative and significant effect on students' ethical perceptions. (2) Machiavellian also has a negative and significant effect on ethical perceptions of accounting students. (3) Love of money and Machiavellian together have a negative and significant effect. significant towards ethical perceptions.
Co-Authors Agus Purwanto Agustina Dagu Ratu Apriana Marselina Ernesta Leha Estherlina Sagajoka Febe Fenny Irawati Wanggai Hamsa Doa Hermanus Reo Konstantinus Denny Pareira Meke lely Suryani Maksimilianus Doi Nuraini Ismail Philipus Frederik Resi Philipus N Supardi Reyna Virginia Nona Sabra B Wahab Thalib Sesilianus Kapa Stevania Wunu Yulita Londa