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PENGARUH SISTEM PENGENDALIAN INTERN PEMERINTAH DAN KOMPETENSI SUMBER DAYA MANUSIA TERHADAP EFEKTIVITAS PENGELOLAAN KEUANGAN DAERAH Priscilia Grace Bay; Maria Elerina Douk Tunti
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.v7i2.1703

This study aims to examine the effect of the government's internal control system on the effectiveness of regional financial management and the influence of human resources competencies on the effectiveness of regional financial management. This study uses a purposive sampling method. The sample in this study was the Head of Subdivision, District Head, Sub-Head of Subdivision, and Staff of the Regional Financial Institutions (ASN) of the Kupang Financial Region. The sample used in this study was 45 respondents, where data was collected through a distributed questionnaire. The analysis is based on respondents' answers obtained through questionnaires distributed by researchers. The data analysis technique uses multiple linear regression analysis with the help of SPSS 21 program. The results of the study show that there is an influence between the Government’s Internal Control System on the Effectiveness of Regional Financial Management and there is no influence of Competency Human Resources on the Effectiveness of Regional Financial Management.

PENGARUH KINERJA KEUANGAN TERHADAP RETURN SAHAM PADA PERUSAHAAN SEKTOR PERDAGANGAN JASA DAN INVESTASI YANG TERDAFTAR DI BURSA EFEK INDONESIA Agren Bunga; Maria Elerina Douk Tunti
JURNAL AKUNTANSI : TRANSPARANSI DAN AKUNTABILITAS Vol 8 No 1 (2020): JURNAL AKUNTANSI : TRANSPARANSI DAN AKUNTABILITAS
Publisher : Universitas Nusa Cendana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35508/jak.v8i1.2365

The study was conducted to determine the effect of financial performance measured using the current ratio, total asset turnover, debt to equity ratio, return on equity, and earnings per share on stock returns in services and investment trading sector companies listed on the Indonesian stock exchange. This research is quantitative research. The sampling technique using purposive sampling and obtained as many as 118 companies. The data analysis technique used is multiple regression analysis, classic assumption test, T test, F test, and determination coefficient test. The results of the T test show that partially, the current ratio, return on equity, and earnings per share have a significant effect on stock returns. Partially, total asset turnover and debt to equity ratio do not affect stock returns. The F test results show that the current ratio, total turnover assets, debt to equity ratio, return on equity, and earnings per share simultaneously influence stock returns. The results of determination coefficient concluded that 24.9% of stock returns can be explained by financial performance, and the remaining 75.1% is influenced by other factors outside of research. Keywords: financial performance, current ratio, total asset turnover, debt to equity ratio, return on equity, earnings per share, and stock returns

AKUNTABILITAS DAN TRANSPARANSI PENGELOLAAN DANA BANTUAN OPERASIONAL SEKOLAH (Studi Pada Sekolah Di Kota Kupang) Eka Puteri Sine; Maria Elerina Douk Tunti; Sarinah Joyce Margaret Rafael
JURNAL AKUNTANSI : TRANSPARANSI DAN AKUNTABILITAS Vol 9 No 1 (2021): JURNAL AKUNTANSI: TRANSPARANSI DAN AKUNTABILITAS
Publisher : Universitas Nusa Cendana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35508/jak.v9i1.3925

ABSTRACT This research is about Accountability and Transparency in the Management of School Operational Assistance (BOS) Funds. The purpose of this study was to determine accountability and transparency of the management of boss funds in school in the Kupang city. the research method used in this study was qualitative descriptive with data collection techniques using interviews, observation and documentation studies. The researcher interviewed several informants, namely the principal, treasurer, teacher, committee, supervisor of the PKPO service in Kupang city and also the parents of the students. The results of the study indicate that the implementation of accountability in the management of BOS funds has gone well seen from the form of accountability that is in accordance with the BOS technical guidelines carried out by the school towards the relevant parties whereas transparency in the management of BOS funds has not run well because there are still shortcomings in the publication stages. Keywords: BOS Funds Management, Accountability, Transparency

ANALISIS PENGARUH UKURAN PERUSAHAAN, PROFITABILITAS, SOLVABILITAS, LIKUIDITAS DAN OPINI AUDIT TERHADAP JANGKA WAKTU PENYELESAIAN AUDIT (AUDIT DELAY) (Studi Empiris pada Perusahaan Jasa yang Terdaftar di Bursa Efek Indonesia Tahun 2015-2019) Ridyan I. Lewen; Maria Douk Tunti
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.v9i2.5420

This research was conducted on service companies listed on the Indonesia Stock Exchange from 2015-2019. The purpose of thid study was to determine the influence of company size, profitability, solvency, liquidity, and audit opinion on the audit completion period (audit delay) partially and simultaneously on service companies listed on the Indonesia Stock Exchange from 2015-2019. This study uses quantitative methods, namely data obtained from secondary data in the form of annual reports containing a balance sheet, income statement and auditor's statement of opinion. The sample in this study is the annual report of ten service companies listed on the Indonesia Stock Exchange which consistently present their annual reports for five consecutive years, namely 2015-2019. The process of determining the sample in this study used random sampling and purposive sampling methods. The results of the study partially show that company size, profitability, solvency and audit opinion has no effect on audit delay. While liquidity have an effect on audit delay. Simultaneously, company size, profitability, solvency, liquidity and audit opinion have an effect on audit delay.

PENERAPAN PRINSIP-PRINSIP GOOD GOVERNANCE DALAM PENGELOLAAN ALOKASI DANA DESA DI DESA PENFUI TIMUR KECAMATAN KUPANG TENGAH KABUPATEN KUPANG Meliani Helena Suryanti Netha; Maria Douk Tunti
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.v9i2.5421

This research aims to determine the Application Of Good Governance Principles In Managing Village Fund Allocation In East Penfui Village, Central Kupang Sub-District, Kupang Regency. The data used in this research is qualitative data with primary data sources and secondary data. The data collection technique in this research is triangulation with data analysis methods using the analytical model used by Miles and Huberman. The results of this study indicate that the Application Of The Principles Of Good Governance In The Management Of Village Fund Allocation In East Penfui Village, Central Kupang Sub-District, Kupang Regency is in accordance with the principles of good governance, that is: professionality, accountability, transparency, excellent service, democracy and participation, efficiency and effectiveness, rule of law and can be accepted by the whole society. In realizing the Principles Of Good Governance In The Management Of Village Fund Allocation, East Penfui Village, apparatus always hold deliberations on the management of village fund allocation to the community.

Bibliometric Analysis of Rural Tourism and Sustainable Development Goals Maria Elerina Douk Tunti; Falikhatun Falikhatun
Ekuitas: Jurnal Pendidikan Ekonomi Vol. 10 No. 2 (2022)
Publisher : Fakultas Ekonomi Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/ekuitas.v10i2.54403

This paper aims to investigate the trends of rural tourism and sustainable development goals researchs through reviewing related scientific publications. Data were collected using the Publish or Perish (PoP) and SINTA databases. A Bibliometric analysis was conducted using the VOSViewer and Microsoft Excel software by utilizing information from the retrieved database. Further, data was encoded and analyzed through descriptive statistics and structural analysis. The results reveal that there is a rise of research papers that deal with rural tourism and sustainable development goals in the Asia region, where a significant portion of the published works was contributed from Indonesia and the common themes that emerged were among nature-based tourism, community-based tourism, bay tourism, agriculture and plantations, and local wisdom. Considering the criticality of the sustainable development concept in the contemporary context of rural tourism, more studies should delve into merging and investigating the relationship between the two themes.

Tourism Development Strategy Based On Local Wisdom In Improving The Welfare Of Local Communities Herly M. Oematan; Maria Elerina Douk Tunti; Siprianus G. Tefa
Eduvest - Journal of Universal Studies Vol. 2 No. 1 (2022): Journal Eduvest - Journal of Universal Studies
Publisher : Green Publisher Indonesia

This study aims to formulate a tourism development strategy based on local wisdom in improving the welfare of local communities in the Districts of North Mollo, Central Mollo, South Mollo, and Fatumnasi, South Central Timor Regency, NTT Province. This research is a quantitative descriptive study using questionnaires, observation and documentation as data collection methods. The analytical tool is a SWOT analysis in order to find out internal and external factors that will be strengths and weaknesses as well as opportunities and threats in the development of tourism based on local wisdom. Research respondents consisted of visitors to tourism sites, village officials and local residents in the tourist areas of North Mollo, Central Mollo, South Mollo, and Fatumnasi. The results show that the sub-districts of North Mollo, Central Mollo, South Mollo, and Fatumnasi have internal and external tourism potential, namely local wisdom in the form of beautiful nature and fresh air as well as serving local agricultural products and local home industry products which are processed professionally through MSMEs. -MSMEs that have local characteristics that cannot be obtained by visitors in other areas. This is a differentiating factor with other tourist sites in NTT.

Waste Management Strategy Through Community Participation In Realizing Good Governance In Kupang City Maria Elerina Douk Tunti; Anthon S. Y. Kerihi; Karmila D.L.Mutia
Eduvest - Journal of Universal Studies Vol. 1 No. 12 (2021): Journal Eduvest - Journal of Universal Studies
Publisher : Green Publisher Indonesia

This study aims to formulate a strategy for waste management through community participation in realizing good governance in Kupang City. This type of research is quantitative descriptive using a questionnaire with SWOT analysis. Respondents are residents of Kupang City. The results found that the increase in the population of the city of Kupang has an impact on increasing waste production. Even though waste production continues to increase, as the central government of NTT, stakeholders are trying to improve waste management and make Kupang a healthy, friendly and clean city. The strategies used are 1) synchronizing waste management programs and budgets between the City Government and stakeholders, 2) expanding the collaboration between the City Government and Universities in designing effective and efficient waste management technology, 3) advocating to build public awareness of waste management, 4) exploring opportunities for collaboration between The municipal government with third parties who are concerned with waste management including the preparation of waste processing volunteers, 5) soft skill trainings on waste management and joint budget waste management, 6) build and facilitate coordination with stakeholders and regular communication to the community through Kelurahan and RT/ RW, 7) budget allocation in the APBD to recruit field workers who are committed to managing waste, and the City Government budget allocation for spending on the procurement of public area trash cans that separate organic and non-organic waste.

The Influence Of Budget Participation, Information Asymmetry And Organizational Commitment In The Preparation Of Apbdes To Budgetary Slack Anthon S.Y. Kerihi; Yohanes Simon Key; Maria Elerina Douk Tunti
Eduvest - Journal of Universal Studies Vol. 2 No. 1 (2022): Journal Eduvest - Journal of Universal Studies
Publisher : Green Publisher Indonesia

This research aims to find out the influence of budget participation, information asymmetry and organizational commitment in the preparation of APBDes to budgetary salck (Study on Villages in Waigete District, Sikka Regency). This type of research is quantitative research. The sampling technique in this study is purposive sampling using a sample of 9 villages and each village was selected by 5 respondents (village head, village secretary, financial kaur, planning kaur and BPD chairman) so that 45 respondents were obtained. The data collection techniques in this study used questionnaires. The data analysis technique in this study used multiple linear regression analysis. The data sources used are primary data and skunder data. The results of this study showed that 1) budget participation in the preparation of village APBDes in Waigete District, Sikka Regency had no effect on budgetary slack, 2) information asymmetry in the preparation of village APBDes in Waigete District, Sikka Regency had an effect on budgetary slack, 3) organizational commitment in the preparation of village APBDes in Waigete District, Sikka Regency had no effect on budgetary slack and 4) budget participation, Information asymmetry and organizational commitment in the preparation of village APBDes in Waigete District, Sikka Regency jointly affect budgetary slack.

Bibliometric Analysis of Rural Tourism and Sustainable Development Goals Maria Elerina Douk Tunti; Falikhatun Falikhatun
Ekuitas: Jurnal Pendidikan Ekonomi Vol. 10 No. 2 (2022)
Publisher : Fakultas Ekonomi Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/ekuitas.v10i2.54403

This paper aims to investigate the trends of rural tourism and sustainable development goals researchs through reviewing related scientific publications. Data were collected using the Publish or Perish (PoP) and SINTA databases. A Bibliometric analysis was conducted using the VOSViewer and Microsoft Excel software by utilizing information from the retrieved database. Further, data was encoded and analyzed through descriptive statistics and structural analysis. The results reveal that there is a rise of research papers that deal with rural tourism and sustainable development goals in the Asia region, where a significant portion of the published works was contributed from Indonesia and the common themes that emerged were among nature-based tourism, community-based tourism, bay tourism, agriculture and plantations, and local wisdom. Considering the criticality of the sustainable development concept in the contemporary context of rural tourism, more studies should delve into merging and investigating the relationship between the two themes.

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