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Kajian Peningkatan Daya Saing Usaha Mikro Kecil dan Menengah di Kota Kupang Thomas Ola Langoday; Marius Masri Sadipun
Jurnal Inovasi Kebijakan Vol 1 No 1 (2016): Jurnal Inovasi Kebijakan
Publisher : Badan Penelitian dan Pengembangan Daerah Kota Kupang

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Abstract

The existence of Micro, Small and Medium Enterprises (SMEs) simply cannot be doubted, because it proved able to survive and become a cog economy, especially after the economic crisis. The purpose of the study of improving the competitiveness of Micro, Small and Medium Enterprises in Kota Kupang are: 1). Identify the profile of Micro, Small and Medium Enterprises, 2). Identify the product value chain of Micro, Small and Medium Enterprises, 3). Analyzing the advantages of private and social benefits of products of Micro, Small and Medium Enterprises, 4). Analyzing the comparative and competitive advantages of products of Micro, Small and Medium Enterprises, 5). Identifying constraints faced by Micro, Small and Medium Enterprises, 6). Creating models, strategies and actions to improve the competitiveness of Micro, Small and Medium Enterprises. To improve the competitiveness of Micro, Small and Medium Enterprises in Kota Kupang, required the development of Micro, Small and Medium Enterprises with cluster models; through the program input pro, pro process, and pro output; with the following stages: a). Human resource development; technical assistance, empowerment groups, and advocacy, b).Upstream-downstream cluster program; processing, packaging and waste treatment; c).Supporting factors; access to markets, access to financing and supporting facilities. Cluster program can be applied to the commitment and cooperation between the Agency and the relevant stakeholders.
SURVEY PUBLIC FINANCE MANAGEMENT (PFM) DI KABUPATEN FLORES TIMUR PROVINSI NUSA TENGGARA TIMUR Thomas Ola Langoday
Journal of Indonesian Applied Economics Vol. 5 No. 2 (2011)
Publisher : Department of Economics, Faculty of Economics and Business, Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1196.532 KB) | DOI: 10.21776/ub.jiae.2011.005.02.5

Abstract

This study aims to see how far the implementation of the performance of PublicFinancial Management (PFM) in accordance with applicable standards and regula-tions. The survey shows that in general the performance of public financial manage-ment in East Flores Regency categorized as very good; from the nine areas that wereanalyzed, seven areas were very good in the category of regulatory framework; Plan-ning and Budgeting: Cash Management: Procurement of Goods and Services; Debtand Public Investment: Asset Management, and the last External Audit and Over-sight. One area is in both categories of Internal Control and the fields are at very lowcategory of Accounting and Reporting. The result of this study recommends that theforce placed on each SKPD or Bachelors degree in Accounting and Finance for fi-nancial management in a professional area. In the extreme, this study recommendsthat the chief of Budget, Accounting, Accounting and Reporting, and Verification atthe Department of Finance and Asset Areas on each District/City should be headed bya person with qualifications or Bachelors degree in Accounting and Finance.Keywords: performance, public financial management, degree in accounting.
STUDI KOMPETENSI INTI DAERAH DI KABUPATEN BELU PROVINSI NUSA TENGGARA TIMUR Thomas Ola Langoday
Journal of Indonesian Applied Economics Vol. 5 No. 1 (2011)
Publisher : Department of Economics, Faculty of Economics and Business, Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1087.765 KB) | DOI: 10.21776/ub.JIAE.005.01.2

Abstract

Core competence area is a collection of skills and technologies that enable an organi-zation can provide its own benefits for its customers. Thus, the high unique core com-petencies needed to achieve organizational objectives. The uniqueness of the organi-zation can make it difficult for competitors to imitate. By adopting the concept of onevillage and one product and concept SAKA SAKTI (one county / city of the corecompetencies) then to build the competitiveness of the region required the creation ofcore competencies for the area. This is necessary so that all resources and capabilitiesof the region focused on efforts to create a core competency. Based on the seven aspects of the value chain, namely raw materials, human resources, competitiveness,infrastructure, technology and information, social capital and institutional and secu-rity conditions, it is found that the commodity becomes a core competence area inBelu Regency is a patchouli plant and the results of various scent of patchoulioil. Patchouli plants available uniformly across the district and surrounding areas byabsorbing the workforce in large numbers, while patchouli oil industry with a distinc-tive aroma has penetrated the international market. Plants patchouli and patchoulioil industry (essential) to give high economic value added for those who manage it.Keywords: core competence areas, One Village One Product, SAKA SAKTI, atsiri oil(essential).
Faktor-Faktor yang mempengaruhi Kualitas Laporan Keuangan Pemerintah Kota Kupang Margareta Adventa Darlen; Thomas Ola Langoday; Jou Sewa Adrianus; M.E. Perseveranda; Stanis Man
Jurnal Ekonomi Manajemen Sistem Informasi Vol 4 No 2 (2022): Jurnal Ekonomi Manajemen Sistem Informasi (November - Desember 2022)
Publisher : Dinasti Review

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31933/jemsi.v4i2.1316

Abstract

Kualitas laporan keuangan merupakan penilaian normatif yang terwujud melalui informasi akuntansi agar bisa menempati tujuan, dengan indikator sesuai, terpercaya, bisa menjadi perbandingan, dan dapat dimengerti. Masalah dalam kajian ini, yaitu laporan keuangan Pemerintah Daerah Kota Kupang belum menyanggupi ketentuan nilai informasi yang dipersyaratkan. Kondisi ini terjadi akibat ada penyelewengan yang dijumpai BPK selama mengaudit LKPD Pemerintah Kota Kupang. Penulisan karya ilmiah ini bertujuan mengetahui apakah komitmen organisasi, kompetensi SDM, sistem pengendalian intern maupun implementasi standar akuntansi pemerintahan berakibat ke mutu laporan keuangan Pemerintah Kota Kupang. Karya ilmiah ini berpendekatan deskriptif kuantitatif, yakni menguraikan ke bentuk tabel, grafik terhadap situasi objek dan hasil kajian menggunakan analisis partial least square yang peneliti operasikan dari Smart PLS versi 3.0. Pengumpulan data peneliti lakukan mempergunakan angket ke 90 informan melalui pusposive sampling. Hasil analisis statistik deskriptif memperjelas bila deskripsi variabel komitmen organisasi, kompetensi SDM, sistem pengendalian intern, penerapan SAP dan kualitas laporan keuangan Pemerintah Kota Kupang berkategori baik. Hasil analisis statistik inferensial memperjelas bila variabel komitmen organisasi, kompetensi SDM, sistem pengendalian intern dan penerapan SAP memengaruhi penting bagi kualitas laporan keuangan. Sesuai hasil ini, disarankan kepada OPD Pemerintah Kota Kupang untuk membuat kebijakan dan peraturan kinerja agar bisa dilaksanakan secara maksimal oleh organisasi, membuat program pendidikan dan pelatihan keahlian menyusun laporan keuangan demi memaksimalkan mutu laporan keuangan, melakukan pemantauan hasil pekerjaan untuk menghindari penyimpangan dan melakukan pengecekan kinerja karyawan. Selama membuat laporan keuangan perlu selalu dilandasi dengan standar akuntansi pemerintahan demi memaksimalkan mutu laporan keuangan.
Penerapan Pendidikan Literasi Finansial terhadap Kemandirian Peserta Didik dalam Mengelola Beasiswa Program Indonesia Pintar Parada Monita Napitupulu; Henny A. Manafe; M.E. Perseveranda; Agapitus Hengky Kaluge; Thomas Ola Langoday
Ideguru: Jurnal Karya Ilmiah Guru Vol 8 No 2 (2023): Edisi Mei 2023
Publisher : Dinas Pendidikan, Pemuda dan Olahraga Daerah Istimewa Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51169/ideguru.v8i2.517

Abstract

This article discuss why and how financial literacy education is very important for students. Inculcating the value of financial literacy in students will greatly affect the understanding and knowledge of financial literacy and also the level of welfare in the future. The role of schools is also very important in providing knowledge about literacy education to students. The cognitive nature of students who are still concrete and are still in the development stage is very effective in instilling the value of financial literacy, with the aim that students who get the PIP (Smart Indonesia Program) scholarship should be able to manage their finances properly, according to their needs and needs as students. The current situation of students who tend to make purchases without paying attention to financial principles so that it can result in irrational buying of their needs. It is necessary to develop a learning design that embraces the dimensions of knowledge and understanding, skills and attitudes regarding financial literacy which will ultimately produce learning objectives and outcomes for the improvement of students' understanding for the future.