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All Journal Jurnal Akuntansi : Transparansi dan Akuntabilitas JANAKA : JURNAL PENGABDIAN MASYARAKAT KEWIRAUSAHAAN INDONESIA Gemilang: Jurnal Manajemen dan Akuntansi Profit: Jurnal Manajemen, Bisnis dan Akuntansi Eduvest - Journal of Universal Studies Jurnal Riset Akuntansi Muqaddimah: Jurnal Ekonomi, Manajemen, Akuntansi dan Bisnis Akuntansi: Jurnal Riset Ilmu Akuntansi Ekonomi Keuangan Syariah dan Akuntansi Pajak Jurnal Ilmiah Ekonomi, Akuntansi dan Pajak Akuntansi dan Ekonomi Pajak: Perspektif Global
Yohanes Demu
Universitas Nusa Cendana
Aerospace Engineering Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Health Professions Mathematics Neuroscience Social Sciences Other

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Journal : Jurnal Akuntansi : Transparansi dan Akuntabilitas

 1 
PENGARUH KECERDASAN EMOSIONAL DAN KECERDASAN SPIRITUAL MAHASISWA AKUNTANSI TERHADAP TINGKAT PEMAHAMAN AKUNTANSI PADA PROGRAM STUDI AKUNTANSI FAKULTAS EKONOMI DAN BISNIS UNDANA Alenaria M. C Jondo; Yohanes Demu
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.v7i2.1701

Abstract

This research was conducted at the Accounting Department of Nusa Cendana University, located on Adisucipto Street Penfui, Kupang. The purpose of this study was to determine the effect of student's emotional and spiritual intelligence on the level of accounting understanding partially and simultaneously. The sampling technique was purposive sampling and got 46 samples. The analysis technique is by multiple linear regressions. The results of the research partially showed that emotional intelligence and spiritual intelligence had a positive and significant effect toward the level of accounting understanding. This result simultaneously showed that emotional and spiritual intelligence had an effect on the level of understanding of accounting with a determination coefficient of 52% while 48% was influenced by other factors.
PERLAKUAN AKUNTANSI ASET BERSEJARAH DALAM LAPORAN KEUANGAN STUDI PADA MUSEUM DAERAH NUSA TENGGARA TIMUR Martini S. Dira Tome; Yohanes Demu
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.v8i1.2362

Abstract

Historic assets are interpreted as a legacy of the past that has its own uniqueness and has artistic, cultural and historical values that deserve to be preserved and preserved, and utilized for science, cultural, environmental, and historical interests. This study aims to analyze the accounting treatment in the financial statements of historic assets in the NTT Regional Museum. The research method used in this study is descriptive qualitative. Data obtained through interviews, observation, and documentation, as well as secondary data relating to this study.The results of this study indicate that in terms of recognition, the NTT Regional Museum will recognize collections/findings as historic assets based on considerations from conservators. Whereas in accounting practice, there is no assessment method agreed upon in the assessment of historical assets, as well as the NTT Province Cultural Service as the agency in charge of the NTT Regional Museum, in accordance with Government Regulation No. 71 of 2010 concerning Government Accounting Standards(SAP), not fulfilling the standard No. 07, because it has not made the presentation and disclosure of historic assets in the notes to the financial statements (CaLK). Keywords: Heritage assets, recognition, valuation, disclosure.
ANALISIS PERENCANAAN PAJAK MELALUI REVALUASI ASET TETAP PADA PT DESTINASI TIRTA NUSANTARA TBK Yohanes Demu; Ignasia Bunga Andrada
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.v9i1.3958

Abstract

ABSTRACT This study aims to determine the application of tax planning through fixed asset revaluation at PT Destinasi Tirta Nusantara Tbk. The research approach used is descriptive quantitative. The type of data used is quantitative data and qualitative data. Quantitative data includes data on fixed assets of the company, the annual financial statements of PT Destinasi Tirta Nusantara Tbk for 2016 and the qualitative data used is the company profile in the 2018 annual report of PT Destinasi Tirta Nusantara Tbk with secondary data sources taken through the official website of the Indonesia Stock Exchange. The analysis technique used is descriptive. The results of this study indicate that the application of tax planning through fixed asset revaluation has an impact on the increasing tax expense that must be paid by companies as corporate taxpayers. When companies pay final income tax on fixed asset revaluation, the amount of tax expense that must be paid by the company increases. This is due to revaluation that is only carried out on fixed assets on land where the fixed assets cannot be depreciated. PT Destinasi Tirta Nusantara Tbk needs to consider not only revaluing land fixed assets. PT Destinasi Tirta Nusantara Tbk can carry out revaluation of fixed assets other than land, which can be depreciated, such as buildings and infrastructures, furniture and fixtures, and vehicles. Keywords: Tax Planning, Fixed Asset Revaluation, Fixed Assets
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.
MANAJEMEN ASET BADAN USAHA MILIK DESA DI DESA PLEDO KECAMATAN WITIHAMA KABUPATEN FLORES TIMUR Bernafus Adito MG; Yohanes Demu; Maria P. L. Muga
JURNAL AKUNTANSI : TRANSPARANSI DAN AKUNTABILITAS Vol 10 No 1 (2022): JURNAL AKUNTANSI: TRANSPARANSI DAN AKUNTABILITAS
Publisher : Universitas Nusa Cendana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35508/jak.v10i1.8681

Abstract

Asset management is a component that must be implemented properly so that an organization or institution can run effectively and efficiently in increasing its revenue. This study was conducted on Village Owned Enterprises (BUMDes) in Pledo Village, Witihama District, East Flores Regency, about how to apply the asset management. The purpose of this study is to describe the storms in which asset management is applied to the Pledo Village Medical and Education Agency in accordance with the theory by Siregar which include several important aspects, namely asset inventory, legal audit, asset valuation, asset optimization, monitoring and control. The type of the research used in this study was qualitative research (Descriptive) with observation technique, interviews and documentation or pict the picture. Based on the results of the study, it can be concluded that asset management of Pledo Village has not yet going well. This is because there is still a lack of competence or insight from human resources regarding good asset management, then the absence of a single audit process that has been carried out, and the absence of required retaliation related to an asset management information system capable of accommodating all activites carried out by BUMDes Pledo.
PENGARUH LABA KOTOR, LABA OPERASI DAN LABA BERSIH DALAM MEMPREDIKSI ARUS KAS DI MASA MENDATANG (STUDI EMPIRIS PERUSAHAAN PERTAMBANGAN YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2017-2019) Maria Arnita Herawati Garum; Yohanes Demu; Maria Indriyani Hewe Tiwu
JURNAL AKUNTANSI : TRANSPARANSI DAN AKUNTABILITAS Vol 10 No 1 (2022): JURNAL AKUNTANSI: TRANSPARANSI DAN AKUNTABILITAS
Publisher : Universitas Nusa Cendana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35508/jak.v10i1.8683

Abstract

This study was conducted with the aim of explaining the effect of gross profit, operating profit and net profit in predicting future cash flows in mining companies listed on Indonesia Stock Exchange in 2017-2019. The population in this study were 49 mining companies listed on the Indonesia Stock Exchange in 2017-2019. The sampling technique in this study used purposive sampling so that the sample in this study was 13 mining companies on the Indonesia StockExchange in 2017-2019. The data analysis technique uses panel data regression with the Eviews 9 program. The results of data analysis in this study show that gross profit partially has no effect on predicting future cash in predicting future cash flows, operating profit partially has an effect on predicting future cash flows, net income partially influential in predicting future cash flows. Meanwhile, the result of the study also shows that simultaneously gross profit, operating profit and net income have an influence in predicting future cash flows.
Co-Authors Abdon Lodowik Tasesab Alberth Alfredo Koy Alenaria M. C Jondo Andreas Christian Louk Angelita Maryumi Lun Angi, Yohana Febiani Anthon S.Y. Kerihi Bernafus Adito MG de Rozari, Petrus E. Elizabeth Santje Suzana Prastiwi Rihi Eugenius Krisensio Lobang Tang Fatima Putriani Magalhaes Filipus Argentano Guntur Suryaputra G. Tefa, Siprianus Ignasia Bunga Andrada Lidya Even Jelista Dima Maria Arnita Herawati Garum Maria Magdalena Data Maria Marsela Nasrani Maria P. L. Muga Maria P. L. Muga Maria Prudensiana L. Muga Martini S. Dira Tome Minarni A. Dethan Minarni Anaci Dethan Oematan, Herly M Petrus E. De Rosari Rafael, Sarinah Joyce Margaret Sarlin Paulina Nawa Pau Sesilia Anggraeini Sili Tiwu, Maria Indriyani Hewe Wihelmina Indut Yohana Talo