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All Journal Jurnal Dinamika Akuntansi The Indonesian Accounting Review Jurnal Darma Agung Jurnal Ekonomi AKSIOMA : Jurnal Manajemen Jurnal RAK (Riset Akuntansi Keuangan)
Maria Odriana Veronica Moi
Universitas Katolik Widya Mandira
Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Social Sciences

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Fiscal Distress of Local Government Study on Regencies/Cities in the Provinces of East Nusa Tenggara, Maluku, and North Maluku Halim, Abdul; Moi, Maria Odriana Veronica; Baswir, Revrisond
Jurnal Dinamika Akuntansi Vol 8, No 2 (2016): September 2016
Publisher : Department of Accounting, Faculty of Economics, Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/jda.v8i2.9315

Abstract

This study aims to examine the factors that influence the occurrence of fiscal distress in local government. The degree of decentralization, local financial dependency ratio and local financial independence ratio were used to predict fiscal distress. The method used in this study is a quantitative research and used the regencies/cities in the province of East Nusa Tenggara, Maluku and North Maluku were taken as samples. The results showed different result with previous studies, that the degree of decentralization, local financial dependency ratio and local financial independence ratio do not affect the fiscal distress.
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.
THE ROLE OF FIRM SIZE IN MODERATING THE EFFECT OF RELATED PARTY TRANSACTIONS ON FIRM VALUE Alfonsus Rodriques Suninono; Maria Odriana Veronica Moi; Mariadriana Corysave Manehat
Jurnal Ekonomi Vol. 12 No. 02 (2023): Jurnal Ekonomi, Perode April - Juni 2023
Publisher : SEAN Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study examines the role of firm size in moderating the effect of related party transactions on firm value. This study used a sample of manufacturing companies in the food and beverage sector listed on the Indonesia Stock Exchange (IDX) through the purposive sampling method for the 2016-2020 period, so the final sample number was 10, with a total of 50 observations. Hypothesis testing used panel data regression with eviews version 12. Study results show that sales-related party transactions have a positive and significant effect on firm value, while purchased-related party transactions do not affect on firm value. The results of the moderation effect study show that company size cannot moderate the relationship between sales related party transactions and purchased related party transactions on firm value.
AN ANALYSIS OF THE FISCAL CAPACITY OF DISTRICT AND CITY GOVERNMENTS IN THE EAST NUSA TENGGARA PROVINCE Maria Odriana Veronica Moi; Susano P. Baso; Ilyona Risty
Jurnal RAK (Riset Akuntansi Keuangan) Vol. 8 No. 1 (2023): JURNAL RAK (RISET AKUNTANSI KEUANGAN)
Publisher : Accounting Department Faculty of Economics, Universitas Tidar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31002/rak.v8i1.629

Abstract

This study aims to analyze the fiscal capacity of districts and cities in East Nusa Tenggara Province through the analysis of the degree of decentralization and fiscal capacity index. Data were analyzed using the degree of fiscal decentralization formula and the calculation of the fiscal capacity index. The results showed that on average, districts and cities in East Nusa Tenggara Province have a low degree of decentralization of 7.99% and are in the very low fiscal capacity index category of 0.442-0.515. The largest contribution to the allocation of regional expenditure comes from central government transfer funds.
AKUNTABILITAS DALAM PERSPEKTIF TRADISI KEMATIAN SUA MASYARAKAT BAJAWA Leopold Melkiano Triangga Dawu; Maria Odriana Veronica Moi; Aurelius Mikael Lengi Jaja
JURNAL DARMA AGUNG Vol 31 No 4 (2023): AGUSTUS
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat Universitas Darma Agung (LPPM_UDA)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46930/ojsuda.v31i4.3211

Abstract

The aim of this research is to find the meaning and form of accountability of the SUA Tradition in the Bajawa Society. The concept of accountability can be defined as the accountability or obligation to respond to parties who have the right or authority to request information or accountability regarding the performance and actions of an individual/legal entity/management or collective organization. This type of research is qualitative research. Ethnographic Approach used in this study, data collection was carried out by following observations, in-depth interviews with informants, and documentation. The Sua tradition is a series of death events from the Bajawa people that occur when grieving for a family. The Sua tradition is a series of death events for the Bajawa people, where previously there was grief for a family. The results of the meaning and form of accountability in the SUA death tradition are distinguished in three main dimensions, namely physical, kinship and socio-cultural accountability. The kinship dimension is part of all activities in the SUA tradition, both in the socio-cultural dimension and in the physical dimension.
Pengukuran Kinerja Pemerintah Daerah: Kontribusi Sektor Pariwisata terhadap Pendapatan Asli Daerah pada Kabupaten Manggarai Barat Maria Odriana Veronica Moi
AKSIOMA : Jurnal Manajemen Vol 3 No 1 (2024): AKSIOMA : Jurnal Manajemen [Februari 2024]
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.v3i1.2589

Abstract

Penelitian ini bertujuan untuk mengukur kinerja pemerintah daerah, yang salah satunya melalui kontribusi pendapatan sektor pariwisata yang terdiri dari pajak daerah dan retribusi daerah. Pajak daerah sektor pariwisata terdiri dari pajak hotel, pajak restoran dan pajak hiburan. Retribusi daerah sektor pariwisata terdiri dari retribusi tempat rekreasi dan retribusi tempat pariwisata. Data dikumpulkan dari tahun 2017-2021 dan dianalisis menggunakan rumus derajat kontribusi yang dikalsifikasikan berdasarkan tingkat kontribusi. Hasil penelitian menunjukkan bahwa kontribusi pendapatan daerah sektor pariwisata terhadap PAD Kabupaten Manggarai Barat tahun 2017-2021 rata-rata sebesar 25,73% dengan kategori sedang. Apabila dilihat dari setiap sumber pendapatan sektor pariwisata baik pajak daerah maupun retribusi daerah berada dalam kategori sangat kurang.
Co-Authors Alfonsus Rodriques Suninono Aurelius Mikael Lengi Jaja Baswir, Revrisond Halim, Abdul Ilyona Risty Leopold Melkiano Triangga Dawu Mariadriana Corysave Manehat Susana Purnamasari Baso Susano P. Baso