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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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Analisis Penerapan Standar Akuntansi Keuangan Entitas Usaha Mikro Kecil dan Menengah (SAK- EMKM) Toko Queen Roti Kecamatan Oebobo Kota Kupang Maria Marsela Nasrani; Petrus E. De Rozari; Yohanes Demu
Ekonomi Keuangan Syariah dan Akuntansi Pajak Vol. 1 No. 4 (2024): Oktober : Jurnal Ekonomi Keuangan Syariah dan Akuntansi Pajak
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/eksap.v1i4.506

Abstract

This study aims to determine the presentation of financial statements based on SAK EMKM at Queen Roti Shop. This research was conducted on MSMEs of Queen Roti Shop located on Jl. Piet A Tallo, Liliba, Oebobo District, Kupang City, East Nusa Tenggara. The type of data of this research is quantitative descriptive using qualitative data related to the implementation of SAK EMKM in financial statements. Data collection uses interviews, documentation, and observation. The results of the study provide an overview that (1) the financial statements of the queen Roti store have a transaction of incoming and outgoing money. When compared to SAK EMKM, financial statements are formed based on Income Statements, Financial Position Statements, and Notes on Financial Statements. (2) The Queen Roti Shop has not used the guidelines in accordance with the SAK EMKM, so the researcher prepared a financial report for the Queen Roti Shop in accordance with the SAK EMKM guidelines.
Analisis Faktor-Faktor yang Mempengaruhi Kepatuhan Wajib Pajak Pelaku Usaha Mikro Kecil dan Menengah di Kota Kupang Eugenius Krisensio Lobang Tang; Yohanes Demu; Siprianus G. Tefa
Akuntansi dan Ekonomi Pajak: Perspektif Global Vol. 1 No. 4 (2024): November: Akuntansi dan Ekonomi Pajak: Perspektif Global (AEPPG)
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/aeppg.v1i4.529

Abstract

This study aims to analyze the factors that affect the level of compliance of Micro, Small and Medium Enterprises (MSMEs) taxpayers in Kupang City. The type of research used is case study research with a quantitative approach. Data was collected through a questionnaire distributed to 189 respondents who were selected using the purposive sampling technique. Data analysis was carried out using binary logistic regression with the help of SPSS version 25 software. The results of this study show that taxpayer awareness, supervision and enforcement of tax laws, benefits felt by taxpayers, as well as tax support and incentives significantly affect taxpayer compliance; Meanwhile, understanding of tax regulations and ease of tax administration does not affect taxpayer compliance. However, overall, the six independent variables have a simultaneous effect on taxpayer compliance as a dependent variable. This finding is expected to be the basis for local governments and related institutions in formulating policies that support increasing the compliance of MSME taxpayers in Kupang City.
Pengaruh Sistem Pengendalian Intern, Sistem Informasi Akuntansi, Dan Komitmen Organisasi Terhadap Akuntabilitas Pengelolaan Alokasi Dana Desa Pada Desa-Desa di Kecamatan Kupang Tengah Abdon Lodowik Tasesab; Yohanes Demu; Maria Prudensiana L. Muga
Jurnal Riset Akuntansi Vol. 3 No. 1 (2025): Jurnal Riset Akuntansi
Publisher : Institut Teknologi dan Bisnis (ITB) Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54066/jura-itb.v3i1.2898

Abstract

This research aims to determine the influence of the internal control system, accounting information system, and organizational commitment on the accountability of village fund allocation management in villages in the Kupang Tengah District. The data used in this research are primary and secondary data. The data obtained in this research were collected through questionnaires distributed directly to all village officials in the Kupang Tengah District. This study uses a Quantitative approach with a saturated sampling technique. The data analysis technique used is descriptive statistical analysis, validity test, reliability test, normality test, and hypothesis testing. The analysis tool used is Statistical Package for the Social Sciences 23 (SPSS 23). The results of this study indicate that there is a significant influence of the internal control system, accounting information system, and organizational commitment on the accountability of village fund allocation management.
Analisis Sosialisasi Perpajakan dan Pengetahuan Perpajakan Dalam Upaya Meningkatkan Kepatuhan Wajib Pajak Orang Pribadi di Kantor Pelayanan Pajak (KPP) Pratama Kupang Fatima Putriani Magalhaes; Yohanes Demu; Siprianus G. Tefa
Jurnal Ilmiah Ekonomi, Akuntansi, dan Pajak Vol. 1 No. 4 (2024): Desember : Jurnal Ilmiah Ekonomi, Akuntansi, dan Pajak (JIEAP)
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/jieap.v1i4.613

Abstract

This research aims to analyze the tax outreach efforts that have been carried out and taxpayers' tax knowledge in an effort to increase individual taxpayer compliance at the Pratama Kupang Tax Service Office (KPP). This research focuses on the effectiveness of tax socialization that has been carried out, the level of tax knowledge of taxpayers and the level of compliance of individual taxpayers. The research method used is descriptive qualitative where data is collected through in-depth interviews, observation and documentation. The research results show that tax socialization and tax knowledge are interconnected and together influence the level of compliance of individual taxpayers at KPP Pratama Kupang both in terms of accuracy of reporting and tax payments.
Pengaruh Tax Amnesty dan Sanksi Perpajakan terhadap Kepatuhan Wajib Pajak Orang Pribadi yang Terdaftar di Kantor Pelayanan Pajak Pratama Kupang Elizabeth Santje Suzana Prastiwi Rihi; Yohanes Demu; Minarni A. Dethan
Profit: Jurnal Manajemen, Bisnis dan Akuntansi Vol. 4 No. 1 (2025): Profit : Jurnal Manajemen, Bisnis dan Akuntansi
Publisher : UNIVERSITAS MARITIM AMNI SEMARANG

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58192/profit.v4i1.2960

Abstract

This study was suppose to determine the influence of tax amnesty and tax sanctions on individual tax-payers compliance at KPP Pratama Kupang. This research type is quntitive research with incidental sampling as the sampling technique. The sample in this research are the 100 individual tax payers registered in KPP Pratama Kupang. The method of collecting data in this study is using a questionnaire. The research instrument is analyzed using validity and reliability tests. Data analysis technique used in this study are classical assumptions test and multiple linear regression analysis. The analytical tool used is the Statistical Package for the Social Sciences 26 (SPSS 26). The results of this study indicate that: tax amnesty and tax sanctions influence both partially and simltaneously on induvidual tax-payers compliance registered in KPP Pratama Kupang.
Analisis Activity Based Costing sebagai Alternatif Perhitungan Tarif Jasa Rawat Inap pada RSUD Lewoleba Sesilia Anggraeini Sili; Petrus E. de Rosari; Yohanes Demu
MUQADDIMAH: Jurnal Ekonomi, Manajemen, Akuntansi dan Bisnis Vol. 3 No. 2 (2025): Jurnal Ekonomi, Manajemen, Akuntansi dan Bisnis
Publisher : Sekolah Tinggi Ilmu Syariah Nurul Qarnain Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59246/muqaddimah.v3i2.1249

Abstract

This study aims to determine the calculation of inpatient service rates using the Activity Based Costing method at the Lewoleba Regional General Hospital. in determining and calculating the cost price. The data for this study used secondary data supplemented with data obtained through interviews from various sections at Lewoleba Regional Hospital, then data processing and analysis were carried out. The data analysis used was a difference test using the Paired Sample T-Test to find out whether or not there is a difference in the inpatient service rates set by Lewoleba Regional Hospital with the basic price of inpatient rates using the activity based costing method . The results of the Activity Based Costing test for Class I, Class II , and Class III obtained a profit of above 70 %, namely 74.4 %, 75.8%, And 21.6 %. So that can it is said that Hospital​ Lewoleba in determining the inpatient rates for each class is too high or too low Lots to obtain profit especially on class II Which has the biggest advantage and is much bigger than the profit expected by the house Sick. The conclusion that can be drawn based on the results of the study above is that there is a difference between the inpatient rates set by Ru Lewoleba and the basic price of inpatient rates generated using the Activity Based Costing method. Suggestions related to the results of this study are that Lewoleba Hospital needs to review its inpatient rate determination method by trying to apply the Activity Based Costing method cost calculation system in order to be able to produce more appropriate rates.
Pengaruh Ketepatan Waktu Pelaporan Laporan Keuangan, Opini Audit, Pergantian Kantor Akuntan Publik dan Perubahan Reputasi Kantor Akuntan Publik terhadap Reaksi Pasar : pada Perusahaan Manufaktur di Bursa Efek Indonesia Tahun 2018-2022 Angelita Maryumi Lun; Yohanes Demu; Siprianus G. Tefa
Akuntansi Vol. 3 No. 4 (2024): Desember : Jurnal Riset Ilmu Akuntansi
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/akuntansi.v3i4.2363

Abstract

This study aims to analyze the effect of timeliness, financial statement reporting, audit opinion, public accounting firm changes and changes in public accounting firm reputation on market reactions in manufacturing companies on the Indonesia Stock Exchange in 2018-2022. This research is a causal research with a quantitative approach and uses secondary data. The data analysis used is Descriptive Statistics, logistic regression analysis and hypothesis testing using IBM SPSS 25 tools. The results showed that the audit opinion variable and changes in the reputation of the Public Accounting Firm (KAP) had a significant effect on abnormal returns, while the timeliness of financial reporting and changes in KAP had no effect. The independent variables in the model are able to explain 25.4% of the variability of abnormal returns, with a model accuracy rate of 71.3%. This shows that information related to the timeliness of financial reporting, audit opinion, change of KAP, and change in KAP reputation is considered an important signal and has a big impact and is a common thing that affects investor decisions and affects stock prices.
Penerapan Good Governance dan Sistem Pengendalian Internal Terhadap Kinerja Pengelolaan Keuangan Pada Badan Keuangan Daerah Provinsi Nusa Tenggara Timur Yohana Talo; Yohanes Demu; Maria P. L. Muga
Akuntansi Vol. 4 No. 1 (2025): Jurnal Riset Ilmu Akuntansi
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/akuntansi.v4i1.2915

Abstract

This research aims to determine the effect of implementing good governance and an internal control system on financial management operations at the Regional Financial Agency of East Nusa Tenggara Province. The total research sample was 36 people. This research uses a type of causal research with a quantitative descriptive research approach. The data analysis technique used in this research is linear multiple regression data analysis. Based on the results of data analysis using linear multiple regression, it shows that the independent variables, namely good governance and the internal control system, have a significant effect on the dependent variable, namely financial management performance, the influence of the independent variable test good governance (X1) and the internal control system (X2) on financial management performance ( Y) of 44.5%.
Implementasi Metode Activity Based Management(ABM) Dalam Meningkatkan Efisiensi dan Profitabilitas Pada UMKM Suka Maju Ajaobaki Alberth Alfredo Koy; Sarlin Paulina Nawa Pau; Yohanes Demu
Akuntansi Vol. 4 No. 1 (2025): Jurnal Riset Ilmu Akuntansi
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/akuntansi.v4i1.2917

Abstract

This study aims to determine how the application of the Activity Based Management method at Suka Maju MSMEs in increasing efficiency and profitability. This research also focuses on identifying activities that occur in Suka Maju MSMEs so that value-added activities and non-value-added activities can be identified. The research method used in this research is descriptive qualitative, data collection techniques used are interviews and documentation. Some of the interviewed informants included: Owner of UMKM Suka Maju, Treasurer and Employees The results of this study indicate that Suka Maju MSMEs have not implemented the Activity Based Management method which affects the inefficient activities that occur and has an impact on profits. Activities that do not provide added value and are not yet effcient are the selection of raw materials and cleaning of raw materials.
Pengaruh Sistem Pajak, Keadilan Pajak, dan Love Of Money terhadap Persepsi Mahasiswa Akuntansi tentang Penggelapan Pajak (Tax Evasion) : (Studi Kasus pada Mahasiswa Prodi Akuntansi di Beberapa Perguruan Tinggi di Kota Kupang) Maria Magdalena Data; Yohanes Demu; Yohana Febiani Angi
GEMILANG: Jurnal Manajemen dan Akuntansi Vol. 5 No. 3 (2025): Jurnal Manajemen dan Akuntansi
Publisher : BADAN PENERBIT STIEPARI PRESS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56910/gemilang.v5i3.2460

Abstract

This study aims to analyze the effect of the taxation system, tax justice, and love of money on accounting students' perceptions of tax evasion. The research was conducted on students of accounting study programs in several universities in Kupang City. The research approach used is quantitative with survey method. Data were collected through questionnaires distributed to 85 respondents selected using purposive sampling technique. Data analysis was performed with multiple linear regression using SPSS. The results showed that tax justice and love of money had a significant effect on students' perceptions of tax evasion, while the tax system had no significant effect. This finding indicates that students' perceptions of tax evasion are more influenced by perceptions of tax justice and personal orientation towards money, rather than an understanding of the tax system itself. Other results also show that simultaneously the tax system variables, tax justice and love of money have a joint effect on accounting students' perceptions of tax evasion. Therefore, the formation of fair perceptions and education of ethical values is important in minimizing the tendency to justify tax evasion.
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 Anthon Simon 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 Melianus E. Tkela 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