Article Per Year (5 Year)
p-Index From 2019 - 2024
0.92
P-Index
This Author published in this journals
All Journal JMM17: Jurnal Ilmu Ekonomi dan Manajemen JPM17: Jurnal Pengabdian Masyarakat RJABM (Research Journal of Accounting and Business Management) Oeconomicus Journal of Economics Jurnal Akuntansi : Transparansi dan Akuntabilitas
Tiwu, Maria Indriyani Hewe
Unknown Affiliation
Religion Arts Humanities Economics, Econometrics & Finance Environmental Science Social Sciences

Published : 5 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 5 Documents
Search

 1 
Pengaruh Pandemic Covid 19 terhadap Net Performing Financing Bank Pembiayaan Syariah di Indonesia Tiwu, Maria Indriyani Hewe; Angi, Yohana Febiani
OECONOMICUS Journal of Economics Vol. 5 No. 2 (2021): (Juni) edisi 10
Publisher : Program Studi Ilmu Ekonomi UIN Sunan Ampel Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15642/oje.2021.5.2.96-104

Abstract

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
IMPACT COVID 19 PANDEMIC ON THE 4.0 SERVICE INDUSTRY (CASE STUDY ONLINE TRANSPORTATION GRAB IN KUPANG CITY) Fransina W. Ballo; Maria Indriyani Hewe Tiwu; Desembry C. Nope
JMM17 : Jurnal Ilmu ekonomi dan manajemen Vol 9 No 01 (2022): April 2022
Publisher : Universitas 17 Agustus 1945 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30996/jmm17.v9i01.6447

Abstract

This explanatory study seeks to explain the impact of celebrity endorsement and reputation of the @OOTDFESS Forum as exogenous factors on customers' purchase intentions as endogenous variables. Using the questionnaire, the data was collected from 100 millennials aged 20 to 40 who are reside The Covid 19 pandemic had an impact on the world economy so that economic growth in countries has contracted. Indonesia did not escape the contraction of economic growth for 2 quarters. Indonesia has established large-scale social restriction policies to overcome the spread of Covid 19 for each of its regions, as well as Kupang City, East Nusa Tenggara. Almost economic sector was affected by the contraction in economic growth. This study aims to analyze the impact of the Covid pandemic on the service industry 4.0, especially Grab's online transportation service which operates in Kupang City. This study uses primary data by distributing questionnaires to 130 respondents of Grab car and Grab bike partners. The results of paired t tests of 130 respondents showed a significant difference in the demand and income variables before and during the Covid 19 pandemic. The consequences of the Covid 19 pandemic on demand for online grab transportation services have decreased and have an impact on reducing the income of grab car or grab bike partners. Keyword: Covid-19 Pandemic, 4.0 industry transportation, Grab
Literasi Anti Fraud pada BUMDes ( Desa-desa Wisata ) di Kabupaten Kupang Yohana Febiani Angi; Linda Lomi Ga; Maria Indriyani Hewe Tiwu
JPM17: Jurnal Pengabdian Masyarakat Vol 6 No 1 (2021)
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30996/jpm17.v6i1.5158

Abstract

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) ini adalah  meningkatnya  pengetahuan  dan  ketrampilan  aparatur  pemerintah  desa  dan  pengelola BUMDes dalam pengelolaan keuangan BUMDes agar terhindar dari praktik Fraud. Kata Kunci: Fraud, Keuangan, tata kelola dan BUMDes.  
PENGARUH LABA KOTOR, LABA OPERASI DAN LABA BERSIH DALAM MEMPREDIKSI ARUS KAS DI MASA MENDATANG (STUDI EMPIRIS PERUSAHAAN PERTAMBANGAN YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2017-2019) Maria Arnita Herawati Garum; Yohanes Demu; Maria Indriyani Hewe Tiwu
JURNAL AKUNTANSI : TRANSPARANSI DAN AKUNTABILITAS Vol 10 No 1 (2022): JURNAL AKUNTANSI: TRANSPARANSI DAN AKUNTABILITAS
Publisher : Universitas Nusa Cendana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35508/jak.v10i1.8683

Abstract

This study was conducted with the aim of explaining the effect of gross profit, operating profit and net profit in predicting future cash flows in mining companies listed on Indonesia Stock Exchange in 2017-2019. The population in this study were 49 mining companies listed on the Indonesia Stock Exchange in 2017-2019. The sampling technique in this study used purposive sampling so that the sample in this study was 13 mining companies on the Indonesia StockExchange in 2017-2019. The data analysis technique uses panel data regression with the Eviews 9 program. The results of data analysis in this study show that gross profit partially has no effect on predicting future cash in predicting future cash flows, operating profit partially has an effect on predicting future cash flows, net income partially influential in predicting future cash flows. Meanwhile, the result of the study also shows that simultaneously gross profit, operating profit and net income have an influence in predicting future cash flows.
PENGARUH BYSTANDER EFFECT DAN WHISTLEBLOWING TERHADAP KECURANGAN LAPORAN BANTUAN KEUANGAN PARTAI POLITIK (STUDI EKSPERIMEN PADA MAHASISWA PRODI AKUNTANSI FAKULTAS EKONOMI DAN BISNIS UNDANA) Yohana Febriani Angi, Maria Indriyani Hewe Tiwu
RJABM (Research Journal of Accounting and Business Management) Vol 6, No 1 (2022)
Publisher : LPPM University 17 Agustus 1945 Samarinda

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (170.339 KB) | DOI: 10.31293/rjabm.v6i1.6174

Abstract

AbstractThis study aims to (1) Determine the effect of the observer's impact on reducing party financial assistance funds; (2) Knowing the effect of whistleblowing on opposing fraud and (3) studying the effect of observers and complaints on the increase in party political aid funds. Testing the hypothesis in this study using an experimental instrument. The factors consist of two variables, namely the adequacy of financial statements as the dependent variable, the observer effect and the complaint as an independent variable. The population in this study were all students of FEB Accounting Study Program, Nusa Cendana University. The sampling technique using purposive sampling method. The criteria used as research correspondents are students who have received and taken Business Law and Ethics courses. The data used in this study are primary data obtained directly from the research object in several research results. The Rating Scale used in this study uses a Likert Scale. The results show that the bystander effect affects the reduction of financial aid for political parties. Whistleblowing plays a role in reducing the fraud on financial statements of political parties. And the effect observer and whistleblowing influence simultaneously towards reducing the adequacy of political party financial assistance. Keywords: Bystander effect, whistleblowing, Fraudulent Reports on political party financial assistance 
Co-Authors Angi, Yohana Febiani Desembry C. Nope Linda Lomi Ga Maria Arnita Herawati Garum Welhelmina Ballo , Fransina Yohanes Demu