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All Journal SELAPARANG: Jurnal Pengabdian Masyarakat Berkemajuan RJABM (Research Journal of Accounting and Business Management) BALANCE: Economic, Business, Management and Accounting Journal Buletin Ilmiah IMPAS JAF- Journal of Accounting and Finance Jurnal Agrinika : Jurnal Agroteknologi dan Agribisnis COMSERVA: Jurnal Penelitian dan Pengabdian Masyarakat Nautical: Jurnal Ilmiah Multidisiplin Indonesia Formosa Journal of Sustainable Research (FJSR) Eduvest - Journal of Universal Studies Moneter : Jurnal Ekonomi dan Keuangan Menawan : Jurnal Riset dan Publikasi Ilmu Ekonomi
Tameno, Nikson
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Program Dana Pemberdayaan Ekonomi Masyarakat Di Kecamatan Oebobo Kota Kupang Semarch Dewi Ayu Putri Bida; Nikson Tameno; Novi Theresia Kiak
BALANCE: Economic, Business, Management and Accounting Journal Vol 18, No 2 (2021): Juli
Publisher : UMSurabaya Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30651/blc.v18i2.7583

Abstract

This study examines the Community Economic Empowerment Fund Program, one of the policies to empower people in Kupang City with interest-free funds as capital for developing productive businesses to increase the potential economic community. This study aims to explain the impact of community business development on community empowerment programs by looking at the factors in the delay in returning the program funds and using qualitative descriptive analysis techniques with investigations by interviewing several key informants, including the Chairperson of the LPM, village facilitators, and community recipients of PEM funds. The results showed the implementation of the Community Economic Empowerment Fund program in Oebobo District had a positive impact on increasing community income, community business productivity, community independence, the initial funding roll-out stage from 2013 to 2019 for the community in Oebobo District, Kupang City, and also increasing public awareness of community economic empowerment fund assistance that helps develop community businesses. But on the other hand, there are still arrears caused by several factors, namely lack of understanding from the recipient of the funds, business congestion, absence of financial reports, culture, change of facilitators, and other unexpected things. Keywords                    : Community independence; Increased revenue; PEM Fund ProgramCorrespondence to      : novi.kiak@staf.undana.ac.id                                                 Penelitian ini mengkaji Program Dana Pemberdayaan Ekonomi Masyarakat yang merupakan salah satu kebijakan untuk memberdayaan masyarakat di Kota Kupang dengan  bantuan dana tanpa bunga sebagai modal untuk pengembangan usaha produktif demi meningkatkan potensi perekonomian masyarakat. Penelitian ini bertujuan untuk menjelaskan dampak pengembangan usaha masyarakat dengan adanya program pemberdayaan masyarakat dengan melihat faktor- faktor  terjadinya keterlambatan  pengembalian dana program tersebut. Dengan menggunakkan teknik analisis deskriptip kualitatif dengan investigasi mewawancarai beberapa informan kunci, meliputi Ketua LPM, fasilitator kelurahan selaku tenaga pendamping serta masyarakat penerima dana PEM. Hasil penelitian menunjukkan bahwa Pelaksanaan program Dana Pemberdayaan Ekonomi Masyarakat di Kecamatan Oebobo menghasilkan dampak positif meningkatkan pendapatan masyarakat, produktivitas usaha masyarakat, kemandirian masyarakat, tahap pengguliran dana tahap awal  dari tahun 2013 hingga 2019 bagi masyarakat di Kecamatan Oebobo Kota Kupang dan juga peningkatan kesadaran masyarakat terhadap bantuan dana pemberdayaan ekonomi masyarakat yang membantu pengembangan usaha masyarakat. Namun disisi lain masih terdapat tunggakan  yang disebabkan oleh beberapa faktor yaitu kurang ada pemahaman dari penerima dana , kemacetan usaha, tidak adanya  laporan keuangan , budaya, pergantian fasilitator dan hal tak terduga lainnya. Kata Kunci:  Kemandirian masyarakat; Peningkatan Pendapatan; Program Dana PEM
Pengelolaan Dana Desa Dalam Bidang Pemberdayaan. Nikson Tameno; Gregorius Joakim Pani
Buletin Ilmiah Impas Vol 20 No 2 (2019): Edisi Agusus 2019
Publisher : Undana Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35508/impas.v20i02.1855

Abstract

The aims of the research were to know and describe village budget management at Desa Nekbaun. Qualitative method using interview technique was applied that involved 14 key informants. All of the key informants were well known about village budget management starting from planning, budgeting, administration, reporting, and accountability report. The result of the study showed that village budget management at Desa Nekbaun was not appropriately conducted yet. There were several reason why village budget management at Desa Nekbaun was not appropriately conducted yet, such as: low comprehension of village officials about village budget management in terms of community advocacy, community participation in planning, actuating, the absence of controlling from higher local government units, there is no socialization and training of village budget management for the village officials, there were rent seeking behavior of village officials towards village budget, and lower education attainment of village community. There were several programs were not done yet namely village enterprise (Badan Usaha Milik Desa/BUMDES), and village plantation (“Taman Eden”) Penelitian ini bertujuan untuk mengetahui dan menjelaskan pengelolan dana desa di desa Nekbaun. Metode kualitatif dengan teknik wawancara dan dokumentasi digunakan dalam penelitian ini. Sampel penelitian dipilih sebanyak 14 orang informan kunci yang mengetahui pengelolaan keuangan desa mulai dari tahap perencanaan, penganggaran, pelaksanaan, penatausahaan, pelaporan dan pertanggungjawaban. Hasil penelitian ditemukan bahwa pengelolaan dana desa di Desa Nekbaun belum dilaksanakan secara tepat. Hal ini disebabkan oleh kurangnya pemahaman dari aparat desa mengenai pengelolaan dana desa khususnya dalam bidang pemberdayaan, rendahnya tingkat partisipasi masyarakat dalam perencaaan dan pelaksanaan program, tidak adanya pengawasan dari tingkat kabupaten atau pun provinsi, tidak terselenggaranya kegiatan sosialisasi dan pelatihan pengelolaan dana desa, dan terdapat beberapa oknum aparat desa yang ingin mengambil keuntungan dari pengelolaan dana desa serta masih rendahnya tingkat pendidikan masyarakat di Desa Nekbaun. Program-program yang belum terlaksana antara lain belum terbentuknya Badan Usaha Milik Desa/ BUMDES dan belum dibuatnya kebun milik desa (“Taman Eden”).
AKUNTABILITAS PENGELOLAAN KEUANGAN DESA DI DESA TESBATAN II KECAMATAN AMARASI KABUPATEN KUPANG Viktorinus Sera; Paulina Y Amtiran; Nikson Tameno
JAF (Journal of Accounting and Finance) Vol 2 No 1 (2018): JAF- Journal of Accounting and Finance
Publisher : Telkom University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25124/jaf.v2i1.2141

Abstract

Penelitian ini bertujuan untuk melakukan analisis dan mengetahui Akuntabilitas pemerintah desa dalam pengelolaan Keuangan Desa di Desa Tesbatan II Kecamatan Amarasi Kabupaten Kupang. Penelitian ini menggunakan metode kualitatif dengan pendekatan wawancara dan dokumentasi pada 15 orang informan sebagai informan kunci yang dipercaya mengetahui tentang pengelolaan keuangan desa mulai dari tahap perencanaan pembangunan, pelaksanaan, penatausahaan, pelaporan, dan pertanggungjawaban. Berdasarkan hasil penelitian ditemukan bahwa pengelolaan keuangan desa belum menerapkan asas transparan, akuntabel, partisipan, dan taat serta disiplin anggaran.
PENDAMPINGAN PERENCANAAN DAN PENGENDALIAN PRODUKSI BAGI KELOMPOK PEREMPUAN ABHISAI TARUS Aldarine Molidya; Nikson Tameno; Olivia Louise Eunike Tomasowa
SELAPARANG: Jurnal Pengabdian Masyarakat Berkemajuan Vol 6, No 1 (2022): Maret
Publisher : Universitas Muhammadiyah Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31764/jpmb.v6i1.6102

Abstract

ABSTRAKKelompok Perempuan Abhisai terbentuk di tahun 2020, terbentuknya kelompok ini sebagai luaran dari kegiatan PKM yang di adakan oleh Prodi Ekonomi Pembangunan FEB Undana. Kelompok ini beranggotakan kaum perempuan yang berada dalam naungan GMIT Bathesda Tarus. GMIT Bethesda Tarus merupakan salah satu gereja yang melayani di jemaat yang berada di sekitar kelurahan tarus, Air Mata Kabupaten Kupang. Kelompok ini memproduksi minuman herbal instan. Kolompok memiliki kendala dalam proses pemasaran, mereka masih menggunakan cara manual, yaitu dari mulit ke mulut dan lewat akun facebook (media social). Selama melakukan proses produksi ini kelompok menekankan kepada kualitas produk yang dihasilkan.Dalam kegiatan ini menggunakan metode temu usaha dan public assistance dengan melibatkan Kelompok Albhisai sebagai mitra PKM. di GMIT Bethesda Tarus dipandang sesuai dengan kebutuhan mitra PKM sebagai PKM lanjutan di tahun 2020. Kegiatan PKM ini bertujuan. Tujuan kegiatan ini adalah untuk memberikan pemahaman dan pengetahuan kepada mitra tentang pemasaran secara digital dan meningkatkan pendapatan kelompok Albhisai. Dan tujuan khususnya adalah pengembangan ekonomi lokal dengan terbentuknya Kelompok usaha bersama yang aktif dalam kegiatan ekonomi kecil KUBE. Pelaksanaan PKM memilih  pendekatan  pendampingan yang lebih partisipasif, dengan melakukan Temu Usaha adapaun materi yang akan diberikan  meliputi Penyususnan Laporan keuangan Sederhana, Legalitas Usaha bagi UMKM, Digital Marketing dan Praktek diversifikasi produk. Dalam kegiatan Kelompok Abhisai, menghasilkan satu produk olahan tambahan varian kelompok Abhisai yaitu “Ginger Candy” dan Kelompok Abhisai memiliki 1 Toko Digital dengan menggunakan Aplikasi Tokoku, selain itu Kelompok Abhisai menjadi kelompok yang aktif dalam produksi dan pemasaran Kata Kunci : kelompok albhisai; pemasaran digital; kewirausahan ABSTRACTThe Abhisai Women's Group was formed in 2020, the formation of this group as an outcome of the PKM activities held by the Economic Development Study Program FEB Undana. This group consists of women who are under the auspices of GMIT Bethesda Tarus. GMIT Bethesda Tarus is one of the churches that serves the congregations around the Tarus sub-district, Air Mata, Kupang Regency. This group produces instant herbal drinks. The group has problems in the marketing process, they still use the manual method, namely word of mouth and through Facebook (social media) accounts. During the production process, the group emphasizes the quality of the products produced. In this activity, the group uses the business meeting and public assistance method by involving the Albhisai Group as a PKM partner. at GMIT Bethesda Tarus is considered in accordance with the needs of PKM partners as a follow-up PKM in 2020. This PKM activity is aimed at. The purpose of this activity is to provide understanding and knowledge to partners about digital marketing and increase the income of the Albhisai group. And the specific goal is the development of the local economy by forming a joint business group that is active in KUBE small economic activities. The implementation of PKM chooses a more participatory approach to mentoring, by conducting Business Meetings while the material to be provided includes Simple Financial Statement Preparation, Business Legality for MSMEs, Digital Marketing and product diversification practices. In the activities of the Abhisai Group, it produces one additional processed product variant of the Abhisai group, namely "Ginger Candy" and the Abhisai Group has 1 Digital Store using the Tokoku Application, besides that the Abhisai Group is an active group in production and marketing Keywords : albhisai group; digital marketing; entrepreneurship
Kontribusi Gender di Desa Boti Kabupaten Timor Tengah Selatan Novi Theresia Kiak; Nikson Tameno
Jurnal Agrinika: Jurnal Agroteknologi dan Agribisnis Vol 6, No 1 (2022): MARCH
Publisher : Kadiri University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30737/agrinika.v6i1.2222

Abstract

This study aimed to determine the gender contribution of farmers' wives in the domestic and public sectors in increasing household income. This research was conducted in Boti Village, Timor Tengah Selatan Regency, Nusa Tenggara Timur Province, with ten farmers' wives as key informants. The study employed a descriptive qualitative approach. The data collection techniques were observation, interviews, and documentation. The study results indicated that the farmer's wife had contributed significantly to her family. The wives helped husbands increase their household income by working in the public sector, and they also played a role in the domestic industry. They played dual roles to prosper their families, as housewives and working wives. Fokus dalam penelitian ini adalah Kontribusi gender dari para istri petani Desa Boti yang bekerja di sektor domestik dan sektor publik untuk meningkatkan pendapatan keluarga di Desa Boti Kabupaten Timor Tengah Selatan. Penelitian dilaksanakan di Desa Boti Kabupaten Timor Tengah Selatan. Dengan menggunakan pendekatan deskriptif kualitatif. Dengan teknik observasi, wawancara dan dokumentasi.Hasil penelitian ini menunjukkan bahwa kontribusi gender istripetani di Desa Boti Kabupaten Timor Tengah selatan, telah banyak memberikan kontribusi yang cukup bagi keluarganya, para istri petani di Desa Boti turut andil dalam membantu suami untuk meningkatkan pendapatan rumah tangganya dengan bekerja di sektor publik serta para istri petani juga berperan dalam sektor domestik guna untuk mensejahterakan keluarganya dengan peran ganda, menjadi ibu rumah tangga dan mencari nafkah membantu ekonomi keluarga.
Penerapan Pernyataan Standar Akuntansi Pemerintah (PSAP) Nomor 2 tentang laporan realisasi anggaran pada Kantor Imigrasi Kelas I TPI Kupang Yohana Cresensia Mutiara; Minarni A. Dethan; Nikson Tameno
Nautical : Jurnal Ilmiah Multidisiplin Indonesia Vol. 1 No. 7 (2022): Nautical: Jurnal Ilmiah Multidisiplin Indonesia
Publisher : ARKA INSTITUTE

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55904/nautical.v1i7.415

Abstract

Penelitian ini bertujuan untuk mengetahui apakah laporan realisasi anggaran yang disusun dan disajikan oleh Kantor Imigrasi Kelas I TPI Kupang telah sesuai dengan Pernyataan Standar Akuntansi Pemerintahan (PSAP) Nomor 02 tentang Laporan Realisasi Anggaran. Pendekatan penelitian yang digunakan dalam penelitian ini adalah pendekatan deskriptif kualitatif dengan jenis penelitian studi kasus. Jenis data yang digunakan dalam penelitian ini adalah data kualitatif dan kuantitatif dengan sumber datanya adalah data primer dan data sekunder, serta teknik pengumpulan data melalui wawancara, observasi, dan dokumentasi. Hasil penelitian ini menunjukkan laporan realisasi anggaran Kantor Imigrasi Kelas I TPI Kupang telah sesuai dengan PSAP Nomor 02 namun ada beberapa unsur dalam PSAP Nomor 02 yang masih belum diterapkan dalam laporan realisasi anggaran. Jadi PSAP Nomor 02 belum diterapkan secara maksimal dalam penyusunan dan penyajian laporan realisasi anggaran Kantor Imigrasi Kelas I TPI Kupang.
PARADIGMA PENGELOLAAN KEUANGAN DAERAH SEBELUM DAN SELAMA PANDEMI COVID-19 DI KOTA KUPANG-NTT Maria Droste Nini Soera; Nikson Tameno; Cicilia A. Tungga
RJABM (Research Journal of Accounting and Business Management) Vol 6, No 2 (2022)
Publisher : LPPM University 17 Agustus 1945 Samarinda

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (201.876 KB) | DOI: 10.31293/rjabm.v6i2.6654

Abstract

ABSTRACT This study aims to determine the paradigm (point of view) of regional financial management before and during the Covid-19 pandemic in Kupang City based on regional financial management in 2018-2020.  To deal with the Covid-19 pandemic, the Government makes policies on the use of regional budgets which are then regulated in several regulations that have been passed.  This policy led to changes in the structure of the APBD due to the policy of refocusing and reallocating the budget.  This type of research is a comparative descriptive with a qualitative research approach.  Data collection techniques in this study were in the form of observation, interviews, and documentation.  Data analysis techniques in the form of data reduction, data presentation, and drawing conclusions.  There has been a change in the structure of the APBD, namely the PAD of Kupang City in 2020 decreased and the balancing funds from the center were diverted to deal with health problems due to Covid-19 in the City of Kupang such as DAK and DID.  Regional financial management is considered disobedient/compliance with the law but that is understandable.  Regional financial management in 2018 is categorized as effective and at the efficiency level it is categorized as efficient.  2019 is categorized as effective and quite efficient.  Meanwhile, 2020 is categorized as very effective and quite efficient.  The city government's transparency is assessed in accordance with the concept of transparency in regional financial management.   Keywords: Refocusing, Reallocation, Pandemic, Covid-19, APBD, Paradigm, Kupang City Government 
Income Analysis And Optimization Of Cow Livestock Development In Supporting The Livestock Development Program In Kupang Regency Nikson Tameno; Aldarine Molidya; Decembry C. Nope
Eduvest - Journal of Universal Studies Vol. 1 No. 12 (2021): Journal Eduvest - Journal of Universal Studies
Publisher : Green Publisher Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (2088.269 KB) | DOI: 10.59188/eduvest.v1i12.298

Abstract

This study aims to answer the main problem regarding income and optimization of cattle husbandry development in supporting livestock development programs in Kupang Regency. The research method used is social qualitative research method with FGD pattern to obtain primary and secondary data. This research took place in Kupang Regency as an area that has potential for cattle which is always in demand by other regions such as DKI Jakarta and so on. If viewed from the prospect of Beef Cattle Development in Kupang district, then look for markets for livestock and livestock products both from NTT and within NTT itself continue to increase in line with economic growth and population growth. There is still a lot of land that is available and possible for the development of livestock business which has not been utilized. The government's policy of encouraging state-owned enterprises to mediate funds to assist small businesses and at low interest rates has been implemented. This policy provides opportunities for business development and new investment in the livestock industry in NTT Province. Various patterns/schemes of soft credit and simple procedures and directly to livestock farmer groups such as Strengthening Group Business Capital (PMUK) or Community Direct Loan Assistance (BPLM) or Social Assistance Patterns are actually very good opportunities to overcome the problem of capital difficulties for farmers. Through through and intensification with the support of technology with prospects to increase productivity as well. The role of the sub-sector in the future in Kupang Regency is still large as a provider of food from livestock as a source of income and as a job opening.
Analysis of the Growth Rate and Effectiveness of Advertisement Tax Revenue on Original Regional Income in Kupang City Bhetrix Adriani Widhia Amung; Nikson Tameno; Cicilia A. Tungga
Formosa Journal of Sustainable Research Vol. 2 No. 10 (2023): October, 2023
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/fjsr.v2i10.6309

Abstract

This research aims to determine and explain the growth rate and effectiveness of advertising taxes on local revenue in Kupang City in 2017-2021. This research uses a qualitative descriptive approach. This research uses growth rate analysis by comparing the realization of regional revenues in a particular year and the realization of regional revenues in the previous year. The effectiveness of advertising tax is measured by comparing the realization and target of advertising tax revenue. The research results show that the growth rate of advertising tax revenue has fluctuated from 2017-2021 with an average of 8.73%. This shows that the growth of advertising tax revenue in Kupang City has not been successful. The effectiveness of advertising tax in Kupang City in 2017-2021 with an average of 93.94% is included in the effective category. For this reason, it is recommended that the government and the public, especially taxpayers, work together to increase revenue from the advertising tax sector in order to increase Original Regional Income
Implementation of Distribution of Cash Social Assistance Funds for Communities Affected by Covid-19 in Subdistricts Lasiana – Kupang City Eleteria Febiana Hadi; Nikson Tameno; Cicilia A. Tungga
Formosa Journal of Sustainable Research Vol. 2 No. 10 (2023): October, 2023
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/fjsr.v2i10.6310

Abstract

This research was conducted to find out how the distribution of BST funds was implemented for communities affected by Covid-19 in Lasiana Village and also to find out what the driving and inhibiting factors were in distributing this aid. The data used in this research is primary data and also secondary data, which is then analyzed using qualitative descriptive analysis methods. The data collection techniques used in this research used interview, observation and documentation techniques using Edward III's policy implementation theory. The results of this research show that the implementation of BST distribution in Lasiana Subdistrict has not been optimal in accordance with the 4 supporting factors in implementation in accordance with Edward's policy theory which consists of communication which is shown by the existence of an appeal to residents in using aid so that they are wise in using aid but also in conveying related information. The schedule and conditions for distribution of aid have not yet reached all residents who receive aid, then the resources are where human resources in terms of quantity are adequate but in terms of quality are still lacking, the aid has been received by residents and in terms of budget it is sufficient for the needs of residents, then the disposition of the distribution of this aid The implementer's attitude is very good in terms of service and ease in the process of collecting aid, and the bureaucracy of the government concerned is not yet fully on target in distributing this aid because it has not updated the population's social data
Co-Authors Aldarine Molidya Alexander Yos Patris Anggul Amtiran, Paulina Y Angi, Yohana Febiani Antonius Julio Lewa Djo Aprianus Edwin Gendong Bhetrix Adriani Widhia Amung Cicilia A. Tungga Cicilia A. Tungga Decembry C. Nope Eleteria Febiana Hadi Fransina W. Ballo Gregorius Joakim Pani Imelda Bengan Wua Kiak, Novi Theresia Klementiana Fao Gholo Maria Droste Nini Soera Maria I. Hewe Tiwu Maria Indriyani Hewe Tiwu Maria Yosefa Dhiu Marianus E. Manggau Minarni A. Dethan Monika Wilistiani So’o Olivia Louise Eunike Tomasowa Petrichia Ervelyn Lollo Petrus E. de Rozari Semarch Dewi Ayu Putri Bida Viktorinus Sera Yohana Cresensia Mutiara