Amtiran, Paulina Y
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Journal : JAF- Journal of Accounting and Finance

AKUNTABILITAS PENGELOLAAN KEUANGAN DESA DI DESA TESBATAN II KECAMATAN AMARASI KABUPATEN KUPANG Viktorinus Sera; Paulina Y Amtiran; Nikson Tameno
JAF (Journal of Accounting and Finance) Vol 2 No 1 (2018): JAF- Journal of Accounting and Finance
Publisher : Telkom University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25124/jaf.v2i1.2141

Abstract

Penelitian ini bertujuan untuk melakukan analisis dan mengetahui Akuntabilitas pemerintah desa dalam pengelolaan Keuangan Desa di Desa Tesbatan II Kecamatan Amarasi Kabupaten Kupang. Penelitian ini menggunakan metode kualitatif dengan pendekatan wawancara dan dokumentasi pada 15 orang informan sebagai informan kunci yang dipercaya mengetahui tentang pengelolaan keuangan desa mulai dari tahap perencanaan pembangunan, pelaksanaan, penatausahaan, pelaporan, dan pertanggungjawaban. Berdasarkan hasil penelitian ditemukan bahwa pengelolaan keuangan desa belum menerapkan asas transparan, akuntabel, partisipan, dan taat serta disiplin anggaran.
PERSEPSI NASABAH TERHADAP PELAYANAN FRONTLINER (STUDI KASUS PADA BPR TLM) Eldalivia Y Sooai; Paulina Y Amtiran; Rolland E Fanggidae
JAF (Journal of Accounting and Finance) Vol 2 No 2 (2018): JAF- Journal of Accounting and Finance
Publisher : Telkom University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25124/jaf.v2i2.2142

Abstract

The objective of the study about “Persepsi Nasabah Terhadap Pelayanan Frontliner (Studi Kasus Pada BPR TLM)” is to determine the effect of custumer perceptions based on attitude, motivation, and past experience on frontline service in BPR TLM. This study is using quantitative descriptive approach. This study is using primary data in the form of questionnaire distributed to 100 customers who made transaction at BPR TLM and also using accidental sampling method. The result of the questionnaire regarding frontliner services wer anayzed by multiple linear regression. The result shows that customer perceptions based on attitude, motivation and past experience have significant possitive effect on frontliner services on BPR TLM. This is caused fronliner services is in line with customer’s expectations, which is shown by officer fronliner attitude who are friendly and can serve customer’s needs well. The comfort waitng room and fashion style of the officer make the customers feel that frontliner services in BPR TLM is good.