Article Per Year (5 Year)
p-Index From 2020 - 2025
0.751
P-Index
This Author published in this journals
All Journal TEMA (Jurnal Tera Ilmu Akuntansi) Jurnal Akuntansi : Transparansi dan Akuntabilitas GLORY Jurnal Ekonomi dan Ilmu Sosial
Ga, Linda Lomi
Unknown Affiliation
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

Published : 4 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 4 Documents
Search

 1 
PENGARUH PENGAWASAN, AKUNTABILITAS, DAN TRANSPARANSI PENGELOLAAN KEUANGAN TERHADAP KINERJA KEUANGAN PEMERINTAH DAERAH KABUPATEN ENDE Pera, Charmelia M R De Vollys; Lomi Ga, Linda; Kiak, Novi Theresia
GLORY Jurnal Ekonomi dan Ilmu Sosial Vol 5 No 2 (2024): GLORY Jurnal Ekonomi dan Ilmu Sosial
Publisher : Universitas Nusa Cendana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35508/glory.v5i2.13057

Abstract

Penelitian ini bertujuan untuk mengetahui Pengaruh Pengawasan Keuangan Daerah terhadap Kinerja Keuangan Pemerintah Daerah, Pengaruh Akuntabilitas Pengelolaan Keuangan Terhadap Kinerja Keuangan Pemerintah Daerah Dan Pengaruh Transparansi Pengelolaan Keuangan Terhadap Kinerja Keuangan Pemerintah Daerah serta Pengaruh Pengawasan Keuangan Daerah, Akuntabilitas Pengelolaan Keuangan dan Transparansi Pengelolaan Keuangan Terhadap Kinerja Keuangan Pemerintah Daerah. Penelitian ini dilakukan pada OPD di Kabupaten Ende yaitu Tiga Puluh Satu (31) OPD. Data yang digunakan adalah data primer, teknik sampel yang digunakan adalah purposive sampling dengan cara menyebar kuesioner. Sampel dalam penelitian ini adalah keseluruhan populasi yaitu Kepala Dinas dan Kabag/Kasubbag Keuangan dari setiap OPD di Kabupaten Ende. Hasil penelitian ini menunjukkan bahwa Pengawasan Keuangan Daerah dan Akuntabilitas Pengelolaan Keuangan berpengaruh terhadap Kinerja Keuangan Pemerintah Daerah, sedangkan Transparansi Pengelolaan Keuangan tidak berpengaruh terhadap Kinerja Keuangan Pemerintah Daerah, kemudian Pengawasan Keuangan Daerah, Akuntabilitas Pengelolaan Keuangan dan Transparansi Pengelolaan Keuangan berpengaruh secara simultan terhadap Kinerja Keuangan Pemerintah Daerah. Kata Kunci : Pengawasan, Akuntabilitas, Transparansi, Kinerja Keuangan Pemerintah Daerah
PENGARUH PROFITABILITAS, CORPORATE GOVERNANCE DAN FINANCIAL DISTRESS TERHADAP TAX AVOIDANCE Wila, Novelia H. R. Here; Ga, Linda Lomi; Pau, Sarlin P. Nawa
TEMA Vol. 24 No. 1 (2023)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/tema.24.1.43-52

Abstract

This study aims to examine the effect of profitability, corporate governance consisting of institutional ownership, independent commissioner and financial distress on tax avoidance in manufacturing companies listed on the Indonesia Stock Exchange for the 2017-2019 period. The sample in this study is a manufacturing companies listed on the Indonesia Stock Exchange for the 2017-2019 period. Sample selection in this study using purposive sampling method and obtained 37 companies. Data analysis wa carried out using panel data regression model and using Eviews version 12 software. The result of this study indicate that profitability had effect on tax avoidance, institutional ownership had effect on taxavoidance, independent commissioner has no effect on tax avoidance, financial distress has no effect on tax avoidance, and profitability, institutional ownership, independent commissioner and financial distress have a simultaneous effect on tax avoidance.
ANALISIS PENERAPAN SISTEM INFORMASI MANAJEMEN DAERAH (SIMDA) KEUANGAN PADA SEKRETARIAT DAERAH PEMERINTAH KABUPATEN TIMOR TENGAH SELATAN Nesimnasi, Yabes Edison; Ga, Linda Lomi; Tungga, Cicilia A.
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.v11i1.10249

Abstract

This study aims to obtain an overview of the implementation of financial SIMDA at the Regional Secretariat (SETDA) of the South Central Timor Regency Government, as well as to find out the causal factors that the Regional Secretariat has in implementing financial SIMDA, a well as the quality of information resulting from its implementation. Respondents in the study were 5 people consisting of Regional Secretariat employees, namely Administrative Section Employees, Accounting and Reporting Section Employees, Head of Finance and Reporting Sub Division and Section Head. Data were collected through direct interviews with respondents using interview guides, direct observation of the activities of the Regional Secretariat employees and documentation studies of related documents. The results of the interviews and the collected data were analyzed by descriptive method using a phenomenological approach. The results of the study indicate that in general the employees of the Regional Secretariat have understood the meaning of financial SIMDA and the description of its implementation related to input and output data. The factors possessed in implementing the implementation of SIMDA Finance are communication, human resources, attitude/disposition and bureaucratic structure, while the quality of information generated from the implementation of SIMDA Finance is reliable, but not timely and relevant.
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
Co-Authors Nesimnasi, Yabes Edison Novi Theresia Kiak Pau, Sarlin P. Nawa Pera, Charmelia M R De Vollys Rafael, Sarinah Joyce M. Tameon, Alwin Fedianto Tungga, Cicilia A. Wila, Novelia H. R. Here