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All Journal Jurnal Akuntansi : Transparansi dan Akuntabilitas Akuntansi: Jurnal Riset Ilmu Akuntansi Jurnal Manajemen, Bisnis dan Kewirausahaan Optimal: Jurnal Ekonomi dan Manajemen
Maria P. L. Muga
Universitas Nusa Cendana
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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REAKSI PASAR TERHADAP PERISTIWA AKSI DEMO TANGGAL 22 MEI 2019 DI BURSA EFEK INDONESIA (BEI) Maria P. L. Muga
JURNAL AKUNTANSI : TRANSPARANSI DAN AKUNTABILITAS Vol 8 No 2 (2020): JURNAL AKUNTANSI: TRANSPARANSI DAN AKUNTABILITAS
Publisher : Universitas Nusa Cendana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35508/jak.v8i2.2870

Abstract

ABSTRACT This study aims to examine the market reaction on the Indonesia Stock Exchange (IDX) for five days before and five days after the demonstration event on May 22, 2019. Market reaction is measured by the average abnormal return before and after the demonstration event on May 22, 2019. This is a listed company on the Indonesia Stock Exchange (IDX) whose shares are classified as LQ-45 share. The number of samples used was 34 companies. The hypothesis in this study was tested using Paired Samples Test analysis. The results of this test indicate that there is significant positive influence and significant differences before and after the demonstration event on May 22, 2019.Keywords :market reaction, abnormal return, demonstration event
Analisis Efisiensi, Efektifitas dan Kontribusi Pajak Daerah dan Retribusi Daerah pada Pendapatan Asli Daerah: (Studi Kasus pada Badan Pendapatan Daerah Kabupaten Kupang) Lidya Even Jelistsa Dima; Yohanes Demu; Maria P. L. Muga
Jurnal Manajemen, Bisnis dan Kewirausahaan Vol. 5 No. 1 (2025): : Jurnal Manajemen, Bisnis dan Kewirausahaan
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jumbiku.v5i1.5724

Abstract

The purpose of this study is to determine the efficiency ratio, effectiveness ratio, and contribution ratio of regional taxes and regional levies on the Original Regional Income (PAD) of the Regional Revenue Agency (BAPENDA) of Kupang Regency for the period 2019–2023. This research employs a quantitative descriptive analysis approach using time series data, which are secondary in nature, obtained from relevant official sources. The efficiency ratio measures the extent to which revenue collection processes utilize resources optimally. The effectiveness ratio evaluates the achievement of revenue targets, while the contribution ratio assesses the share of each revenue component toward overall PAD. The findings reveal that the average efficiency ratio of regional taxes and levies in Kupang Regency is 2.00%, which falls under the very efficient criteria. This indicates that the operational costs incurred for collecting these revenues are significantly lower compared to the actual revenue collected, reflecting effective cost management and operational control. The average effectiveness ratio for regional taxes is 82.75%, which is categorized as quite effective, suggesting that most of the revenue targets were achieved during the observation period. In contrast, the effectiveness ratio for regional levies is 34.20%, classified as ineffective, indicating considerable underperformance in meeting revenue targets for levies. Furthermore, the analysis of the contribution ratio shows that regional taxes contribute an average of 99.85% to PAD, which is considered very good and highlights their dominant role as the primary revenue source for Kupang Regency. Conversely, regional levies contribute only 0.69% on average, which falls under the very poor category, suggesting minimal significance in the overall PAD structure. These results emphasize the importance of maintaining the efficiency of tax collection processes while formulating strategies to improve levy collection performance.
Pengaruh Pemahaman Pajak, Sistem Perpajakan dan Keadilan Pajak terhadap Persepsi Wajib Pajak Orang Pribadi Mengenai Penggelapan Pajak (Tax Evasion): Studi Kasus pada Kpp Pratama Kota Kupang Imelda Ina Kii; Anthon S. Y. Kerihi; Maria P. L. Muga
OPTIMAL Jurnal Ekonomi dan Manajemen Vol. 5 No. 1 (2025): Jurnal Ekonomi dan Manajemen
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/optimal.v5i1.6627

Abstract

This study aims to determine the influence of tax understanding, the tax system, and tax fairness on individual taxpayers' perceptions of tax evasion. This research uses a survey method with a quantitative descriptive approach. The types of data used are primary and secondary data. Data collection was conducted through the distribution of questionnaires. The analytical technique used is multiple linear regression analysis. The results of this study show that, partially, tax understanding and tax fairness have an influence, while the tax system variable does not. Meanwhile, simultaneously, the variables of tax understanding, tax system, and tax fairness together influence individual taxpayers' perceptions of tax evasion.
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): Maret: Jurnal Riset Ilmu Akuntansi
Publisher : Lembaga Pengembangan Kinerja Dosen

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%.
Co-Authors Anthon S. Y. Kerihi Imelda Ina Kii Lidya Even Jelistsa Dima Yohana Talo Yohanes Demu