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All Journal The Indonesian Accounting Review Journal on Education AKSIOMA : Jurnal Manajemen
Susana Purnamasari Baso
Universitas Katolik Widya Mandia Kupang
Economics, Econometrics & Finance Education

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Revealing the SIDA culture in Manggarai on an accrualbased accounting perspective Leopold Melkiano Triangga Dawu; Susana Purnamasari Baso; Maria Odriana Veronica Moi
The Indonesian Accounting Review Vol 12, No 2 (2022): July - December 2022
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/tiar.v12i2.2836

Abstract

From the point of view of accounting science, the culture of giving donations that causes a form of payment and occurs in community groups can refer to the recognition of transactions called the basis of accounting. The culture of paying between families in community groups has affected the structure of society itself. This study aims to examine the "SIDA" tradition that occurs in Manggarai from an accounting point of view. Manggarai is one of the districts in East Nusa Tenggara, which also has a culture of payment obligations called Sida. This study uses qualitative methods through observation and in-depth interviews with community groups in Manggarai. The culture of sida in this study is sidalaki (donations for wedding events), sidamata (gifts for death events), and sidapenti (donations for thanksgiving events). The results show that the culture of sida, Sidalaki (wedding ceremony donations), sidamata (death event donations), and sidapenti (thanksgiving event donations) in Manggarai, implies accrual-based accounting or accrual basis in the process, namely recognition of obligations, income from the sida.
Konsep Matching dalam Budaya Sida Perkawinan Masyarakat Manggarai Susana Purnamasari Baso; Maria Odriana Veronika Moi; Leopold Melkiano Triangga Dawu
Journal on Education Vol 5 No 2 (2023): Journal on Education: Volume 5 Nomor 2 Tahun 2023
Publisher : Departement of Mathematics Education

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/joe.v5i2.1226

Abstract

This study aims to examine the applicability of the concept of matching or matching concept as well as examine the meaning of costs in the tradition of "sida perkawinan (wedding donation)" that occurs in Manggarai from an accounting perspective. Manggarai is one of the districts in East Nusa Tenggara which also has a culture of payment obligations called "sida perkawinan". This study used qualitative methods through observation and in-depth interviews with community groups in Manggarai. The results of the study show that the concept of matching or matching concepts does not apply in the culture of the “sida perkawinanan” because the meaning of cost in the “sida perkawinan” has a higher meaning, namely the value of kinship and tolerance where the elements of love, affection, caring for togetherness, solidarity, mutual assistance, and brotherhood are values ​​that are hidden behind the costs for the “sida perkawinan” and in this culture of the “sida perkawinan” Anak wina do not expect profit or benefits for the obligations that have been incurred.
DETERMINAN KUALITAS INFORMASI LAPORAN KEUANGAN PEMDA KABUPATEN MALAKA Susana Purnamasari Baso; Kristina Wada Betu
AKSIOMA : Jurnal Manajemen Vol 2 No 1 (2023): AKSIOMA : Jurnal Manajemen [Februari 2023]
Publisher : Program Studi Manajemen dan Magister Manajemen, Fakultas Ekonomika dan Bisnis, Universitas Katolik Widya Mandira

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30822/aksioma.v2i1.2092

Abstract

The purpose of this study was to determine the factors that influence the quality of financial reporting information for the local government of Malacca Regency. This is because the quality of financial information will greatly determine decisions and describe the quality of the financial managers themselves. The variables used in this study are human resources, technology utilization, internal control systems and the quality of financial reports. The hypothesis in this study is that human resources, technology utilization and internal control systems have a partial and significant effect on the quality of financial reports. In this study, the questionnaire section was used in the data collection method. The sample in this study amounted to 155 employees within the scope of the Regional Work Unit of the Malacca Regency Government. The results of this study prove that human resources, the use of information technology significantly affect the quality of financial statement information with a significance level of 0.002 and 0.10. Meanwhile, internal control has no effect on the quality of financial reporting information. The contribution of human resource variables, control systems, use of technology to the quality of financial reports is 56.7%.
Co-Authors Kristina Wada Betu Leopold Melkiano Triangga Dawu Maria Odriana Veronica Moi Maria Odriana Veronika Moi