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All Journal Journal of Management - Small and Medium Enterprises (SME's) Jurnal Akuntansi : Transparansi dan Akuntabilitas Jurnal Ekonomika dan Bisnis Jurnal Pengabdian kepada Masyarakat Nusantara Nusantara Science and Technology Proceedings JANAKA : JURNAL PENGABDIAN MASYARAKAT KEWIRAUSAHAAN INDONESIA Transekonomika : Akuntansi, Bisnis dan Keuangan International Journal of Humanities Education and Social Sciences Journal of Innovation Research and Knowledge Gemilang: Jurnal Manajemen dan Akuntansi Jurnal Mahasiswa Manajemen dan Akuntansi Eduvest - Journal of Universal Studies Dharma Ekonomi Indo-Fintech Intellectuals: Journal of Economics and Business Ekonomi Keuangan Syariah dan Akuntansi Pajak Akuntansi dan Ekonomi Pajak: Perspektif Global
Oematan, Herly M
Nusa Cendana University, Indonesia
Aerospace Engineering Agriculture, Biological Sciences & Forestry Humanities Chemical Engineering, Chemistry & Bioengineering Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Materials Science & Nanotechnology Mathematics Medicine & Pharmacology Neuroscience Social Sciences Other

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Journal : Jurnal Akuntansi : Transparansi dan Akuntabilitas

 1 
PENGARUH PARTISIPASI, PENEKANAN ANGGARAN DAN ASIMETRI INFORMASI TERHADAP BUDGETARY SLACK Tamar I. M Bire Kire; Herly M. Oematan
JURNAL AKUNTANSI : TRANSPARANSI DAN AKUNTABILITAS Vol 7 No 2 (2019): JURNAL AKUNTANSI: TRANSPARANSI DAN AKUNTABILITAS
Publisher : Universitas Nusa Cendana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35508/jak.v7i2.1704

Abstract

This study aims to examine the effect of participation, budget emphasis, and information asymmetry on budgetary slack at the University of Nusa Cendana. The analysis technique used is multiple linear regression analysis which is partially tested. The population in this study were all work units at the University of Nusa Cendana. The selection of samples using purposive sampling method. The results of the study showed that partially participation and information asymmetry have a negative but not significant effect on budgetary slack at Nusa Cendana University. While budget emphasis has a significant positive effect on budgetary slack at Nusa Cendana University.
analisis pengendalian internal pada prosedur pemberian kredit investasi (studi pada PT. Bank Tabungan Negara Cabang KKupang) Elis Seubelan; Herly M. Oematan
JURNAL AKUNTANSI : TRANSPARANSI DAN AKUNTABILITAS Vol 9 No 2 (2021): JURNAL AKUNTANSI: TRANSPARANSI DAN AKUNTABILITAS
Publisher : Universitas Nusa Cendana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35508/jak.v9i2.5397

Abstract

This study aims to find out how the procedures for granting investment credit is and how to internal control the procedure for granting investment credit at PT. State Savings Bank Tbk Kupang Branch. The research approach used in this research is descriptive qualitative. The type of data used in this study is qualitative data, the data source used in this research is primary data, the data collection technique used is by conducting interviews with informants. The results showed that (1) PT. Bank Tabungan Negara Tbk Kupang Branch has carried out the procedure for granting investment credit in accordance with the procedure, starting from the socialization of credit from the authorities, followed by the submission of documents to meet the requirements, after that a credit analysis was carried out to determine the credibility of the debtor and finally the debtor was waiting for disbursement. on the credit application. (2) PT. The State Savings Bank Tbk Kupang Branch has carried out internal control on the procedure for granting investment credit properly in accordance with the five components of internal control, namely the control environment, risk assessment, control activities, information and communication and monitoring.
PENGARUH ARUS KAS DAN PERPUTARAN PIUTANG TERHADAP LIKUIDITAS PERUSAHAAN PADA PERUSAHAAN MAKANAN DAN MINUMAN YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2016-2020 Wihelmina Indut; Herly M. Oematan; Yohanes Demu
JURNAL AKUNTANSI : TRANSPARANSI DAN AKUNTABILITAS Vol 9 No 2 (2021): JURNAL AKUNTANSI: TRANSPARANSI DAN AKUNTABILITAS
Publisher : Universitas Nusa Cendana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35508/jak.v9i2.5433

Abstract

This study aims to determine the effect of cash flow and receivables turnover either partially or simultaneously on the liquidity of food and beverage companies listed on the Indonesia Stock Exchange for the 2016-2020 period. This type of research is quantitative research. The data used in this research is secondary data. The population in this study was 26 Food and Beverage companies listed on the Indonesia Stock Exchange. Sampling using purposive sampling, and the sample was obtained for this study as many as one third of food and beverage In Indonesia Stock Exchange period 2016 -2020. Data collection techniques in this research are literature study and documentation. The data analysis technique used in this study used multiple linear regression analysis, classical assumption test, and hypothesis testing. The results of this study are partially Cash Flow and Receivables Turnover have an effect on the liquidity of Food and Beverage Companies listed on the Indonesia Stock Exchange for the 2016-2020 period. Simultaneously, Cash Flow and Accounts Receivable Turnover affect the Liquidity of Food and Beverage Companies listed on the Indonesia Stock Exchange for the 2016-2020 period.
SISTEM PENGENDALIAN INTERNAL PEMERINTAH (SPIP) PERSEDIAAN ALAT KESEHATAN PADA RUMAH SAKIT UMUM DAERAH (RSUD) KOTA BAJAWA Erwinda Novelania Meo; Linda Lomi Ga; Herly M. Oematan
JURNAL AKUNTANSI : TRANSPARANSI DAN AKUNTABILITAS Vol 10 No 2 (2022): JURNAL AKUNTANSI: TRANSPARANSI DAN AKUNTABILITAS
Publisher : Universitas Nusa Cendana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35508/jak.v10i2.8726

Abstract

The supply of medical equipment is a factor that greatly effects the quality of service in a hospital. In order to be well coordinated, the implementation of activities, especially regarding the supply of medical devices in the hospital, requires a good and adequate control system to manage inventory so that there is no deviation or shortage of inventory and reliable information about inventory. Therefore, the purpose of this study was to determine the government’s internal control system (SPIP) for the supply of medical devices carried out by the Bajawa City Regional General Hospital. The research approach is descriptive qualitative, using qualitative and quantitative data types. To obtain the necessary data, the researchers used primary data and secondary data.The results of this study indicate that the internal control of inventory, especially the supply of medical equipment at the Bajawa City General Hospital, is quite effective. However, it is still necessary to evaluate and improve the recording system which is still done manually and it is necessary to add members or staffs who has adequate capabilities in the logistics section of the hospital.
PENGARUH MORAL DAN RELIGIUSITAS TERHADAP KEPATUHAN PAJAK (studi kasus pada Kantor UPTD Pendapatan dan Aset Daerah Provinsi NTT Wil. Kab. Malaka/ SAMSAT Malaka) Seran, Maria Marleni Mawar; Oematan, Herly M.; Tefa, Siprianus G.
JURNAL AKUNTANSI : TRANSPARANSI DAN AKUNTABILITAS Vol 12 No 1 (2024): JURNAL AKUNTANSI: TRANSPARANSI DAN AKUNTABILITAS
Publisher : Universitas Nusa Cendana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35508/jak.v12i1.18652

Abstract

The purpose of this research is to determine the influence of morality and religiosity of taxpayers on the compliance of motor vehicle taxpayers in Malaka Regency. This study was conducted at the UPTD Office of Revenue and Regional Assets of the NTT Province in the Malaka District/Samsat Malaka. The research method used is descriptive quantitative research. The types of data used in this research are secondary and primary data, and the analysis method employed in this study utilizes formulas and indicators of morality, religiosity, and tax compliance. According to the analysis results from the respondents collected through the distribution of questionnaires, it was found that the morality of taxpayers has a positive influence on tax compliance. Taxpayers with a high moral standard tend to be more compliant in fulfilling their tax responsibilities. However, religiosity does not show an influence on taxpayer compliance. This proves that even though individuals are religious, their level of tax compliance is not directly affected by that aspect of religiosity.
ANALISIS PENERAPAN AKUNTANSI LINGKUNGAN ATAS PENGELOLAAN LIMBAH PADA DINAS KESEHATAN KOTA KUPANG Nuwa, Yohanes Calvin; Dethan, Minarni Anaci; Oematan, Herly M.
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.v11i1.10074

Abstract

This study is entitled "Analysis of the Application of Environmental Accounting for Waste Management in Kupang City Health Office". This study aims to determine the application of environmental accounting at the City of Kupang Health Office, as an effort to reduce the environmental impact caused by the operational activities of the health center and to know the environmental costs of the City of Kupang Health Office. This research is a descriptive qualitative research. The variables used in this study are environmental activities and environmental cost budgets. The results of this study are environmental activities carried out by health centers such as, waste water management using Waste Water Management Installation (IPAL) or infiltration channels that are channeled in the form of septic tank, medical waste using incinerator and non-medical waste in the storage area in a temporary landfill (TPS) and then transported to a landfill (TPA). While the Kupang City Health Office only acts as the management that controls or supervises, monitors or supervises every waste handling activity carried out by the puskesmas. The budget for waste management costs incurred by the Kupang City Health Office from 2017-2020, namely 1) prevention costs such as, third-party service expenditure for medical waste combustion costs and medical waste management training, 2) internal failure costs such as, transport waste management medical and medical junk transport official travel, and 3) environmental detection costs such as medical travel service supervision supervision of medical waste.
Co-Authors Abdian Tunu Adelheid Moi Siba Alycia Rika Fangidae Andreas Christian Louk Angelia Trisna Beka Angi, Yohana F. Angi, Yohana Febiani Anthon S.Y. Kerihi Anthon Simon Y. Kerihi Arthana, I Komang Christi Windya, Yemima Eka Cynthia Adam Dethan, Minarni A. Dethan, Minarni Anaci Devi Natalia Tlonaen Elis Seubelan Erwinda Novelania Meo Fetomalae, Michael Anjelo Filipus Argentano Guntur Suryaputra Flaviana Maria Rosari Edison G. Tefa, Siprianus Junita Cestilia Nenabu Karim, Kokolia Yuniarni Kehi, Kresensia Aprinia Linda Lomi Ga Mangu, Bonivasia Julita Minarni A. Dethan Minarni A. Dethan Muga, Maria P. L Nuwa, Yohanes Calvin Oy, Maria Theresia Dhongo Praing, Yosua Dongga Landu Rafael, Sarinah Joyce Margaret Sarlin P. Nawa Pau Sarlin Paleina Nawa Pau Seran, Maria Marleni Mawar Tamar I. M Bire Kire Tunti, Maria Elerina Douk Violet Permatasari Naimuti Wihelmina Indut Yemima Eka Christi Windya Yohanes Demu