Rafael, Sarinah Joyce M.
Unknown Affiliation

Published : 3 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 3 Documents
Search

FULL ISSUE VOLUME 12 NO 2 OKTOBER 2024 Rafael, Sarinah Joyce M.
JURNAL AKUNTANSI : TRANSPARANSI DAN AKUNTABILITAS Vol 12 No 2 (2024): JURNAL AKUNTANSI: TRANSPARANSI DAN AKUNTABILITAS
Publisher : Universitas Nusa Cendana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35508/jak.v12i2.20659

Abstract

Jurnal Akuntansi: Transparansi dan Akuntabilitas
FULL ISSUE VOLUME 13 NO 1 MARET 2025 Rafael, Sarinah Joyce M.
JURNAL AKUNTANSI : TRANSPARANSI DAN AKUNTABILITAS Vol 13 No 1 (2025): JURNAL AKUNTANSI: TRANSPARANSI DAN AKUNTABILITAS
Publisher : Universitas Nusa Cendana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35508/jak.v13i1.21143

Abstract

Jurnal Akuntansi: Transparansi dan Akuntabilitas
ANALISIS KINERJA ANGGARAN MENGUNAKAN METODE VALUE FOR MONEY PADA PEMERINTAH DAERAH PROVINSI NUSA TENGGARA TIMUR PERODE 2017-2021 Tameon, Alwin Fedianto; Rafael, Sarinah Joyce M.; Ga, Linda Lomi
JURNAL AKUNTANSI : TRANSPARANSI DAN AKUNTABILITAS Vol 11 No 1 (2023): JURNAL AKUNTANSI: TRANSPARANSI DAN AKUNTABILITAS
Publisher : Universitas Nusa Cendana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35508/jak.v11i1.10250

Abstract

The aim of this study is to determine the performance of the budget for the Regional Government of East Nusa Tenggara Province for five fiscal years (2017-2021) with the concept of measuring value for money which consists of three main elements, namely economy, efficiency and effectiveness. The type of research used in this study is to use a qualitative descriptive method. Data collection techniques used in this research are documentation techniques and literature assessment techniques. The data processed in this study is a report on the budget realization of the periode year from 2017-2021 for the Province of East Nusa Tenggara. The data analysis technique used in this study are using economic ratios, efficiency ratios, and effectiveness ratios. The results of this study indicate that the financial performance of the Government of East Nusa Tenggara Province for the 2017-2021 for economic ratios is in the quite economical category, and efficiency ratios are in the efficient category, while for effectiveness ratios are in the effective category. The results of this analysis explain that the Regional Government of East Nusa Tenggara Province is good at managing its finances