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ANALISIS PENERAPAN AKUNTANSI ASET TETAP TANAH BERDASARKAN PSAP PADA BKD KABUPATEN NAGEKEO Sesilianus Paulus Kapa; Nuraini Ismail; Florida Ngole Tey
JURNAL RISET TERAPAN AKUNTANSI Vol. 5 No. 2 (2021): JURNAL RISET TERAPAN AKUNTANSI
Publisher : JURNAL RISET TERAPAN AKUNTANSI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.5769075

Kajian ini mempunyai tujuan guna melakukan analisis terkait implementasi akuntansi aset tetap tanah berdasar PSAP 07 pada Badan Keuangan Daerah Kabupaten Nagekeo. Metode yang dipergunakan pada kajian ini ialah kualitatitf dengan melakukan wawancara kepada dua informan. Adapun wawancara kepada informan terkait dengan penerapan akuntansi aset tetap berdasar PSAP 07. Kajian ini meyimpulkan bila ada relevansi pada kebijakan akuntansi Pemerintah Kabupaten Nagekeo No. 32 Tahun 2014 dengan PSAP 07 perihal akuntansi tetap sehingga Badan Keuangan Daerah Kabupaten Nagekeo sudah mengimplementasikan akuntansi atas aset tetap tanah dengan baik. Namun, pada pengakuan, pengukuran, penilaian awal, pengeluaran sesudah perolehan maupun pengungkapan guna menetapkan anggaran dana perolehan tanah yang dilaksanakan dengan pengadaan barang dan jasa belum meliputi keseluruhan anggaran dana pendukung sampai tanah. Catatan terkait pelaporan keuangan masih ada beberapa pengungkapan yang belum terlengkapi, seperti rekonsiliasi penambahan nilai tanah, baik yang didapat melalui pengadaan barang dan jasa maupun dari hibah.

Analisis Efisiensi Dan Efektivitas Penggunaan Anggaran Pemeliharaan Jembatan Pada Dinas Pekerjaan Umum Kabupaten Ende Katarina Meo; Yulita Londa; Nuraini Ismail
ANALISIS Vol. 10 No. 2 (2020): ANALISIS VOL. 10 No. 2 EDISI SEPTEMBER 2020
Publisher : FAKULTAS EKONOMI UNIVERSITAS FLORES

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37478/als.v10i2.693

The purpose of this study is to analyze the efficiency and effectiveness of the use of the bridge maintenance budget for the public works service of Ende district from 2015-2017. The data analysis used is quantitative analysis by calculating the efficiency and effectiveness of the bridge maintenance budget. The research has the character of explaining matters relating to hypothesis testing and in its descriptive nature it also contains descriptions used in the research, namely by collecting data. The data collected in this study are the bridge construction budget data from 2015-2017 which were obtained from the Public Works Office of Ende Regency and data regarding the physical realization and realization of the district bridge construction budget in Ende Regency at the Public Works Office. The results of this study indicate that the budget and physical realization greatly influence the efficiency and effectiveness of bridge construction.

THE ROLE OF OPERATIONAL AUDIT IN IMPROVING THE EFFECTIVENESS OF THE INTERNAL CONTROL SYSTEM IN PT. BANK RAKYAT INDONESIA (PERSERO) Tbk. ENDE Sabra B. Wahab Thalib; Nuraini Ismail
Jurnal Ekonomi Vol. 11 No. 02 (2022): Jurnal Ekonomi, Periode September 2022
Publisher : SEAN Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (293.991 KB)

In conducting business and banking operations, risk problems cannot be avoided or completely eliminated, but at least these risks can be identified and suppressed in order to reduce them. Internal audit activity is to examine and assess the effectiveness and adequacy of the existing internal control system within the organization. Without an internal audit function, the board of directors or unit leadership cannot have an independent source of internal information regarding organizational performance. Internal audit basically aims to provide assistance to management and the board of directors in carrying out their responsibilities effectively, including efforts to develop effective controls at a reasonable cost. An effective internal control system is an important component in bank management and forms the basis for sound and safe bank operations. This study aims to determine the effectiveness of bank internal control in bank operational activities, especially in the administration of deposits, loans and cash. Qualitatively, data were collected which were then concluded without formulating a hypothesis. The data was obtained by using the library method and the field method with observation, documentation and interview techniques. The results of research on bank internal control found that internal control was still less effective, especially in terms of cash administration, deposits and loans.

VILLAGE FUND ALLOCATION MANAGEMENT IN SUPPORTING RURAL DEVELOPMENT (CASE STUDY OF NANGANESA VILLAGE AND MANULONDO VILLAGE NDONA DISTRICT, ENDE REGENCY) Nuraini Ismail; Sabra Wahab Thalib
Jurnal Ekonomi Vol. 11 No. 02 (2022): Jurnal Ekonomi, Periode September 2022
Publisher : SEAN Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (219.773 KB)

The purpose of this study is to determine the process of planning, implementation and accountability of the Village Fund Allocation (ADD) which is based on the applicable rules. The analytical method used in this research is using qualitative descriptive analysis. The data collected in this study are data on the use of Village Fund Allocations in Nanganesa Village and Manulondo Village, Ndona District, Ende Regency from 2012-2015 and data on the planning, implementation and accountability process for using the Village Fund Allocation budget in supporting village development. Based on the results of the study indicate that the planning process

Pelaksanaan Program Kerja dalam Kegiatan KKN Mandiri Universitas Flores di Kelurahan Paupire Apriana Marselina; Nuraini Ismail; Laurentius Dominicus Gadi Djou; Fitri Rohaini Nona
Mitra Mahajana: Jurnal Pengabdian Masyarakat Vol. 3 No. 3 (2022): Volume 3 Nomor 3 Tahun 2022
Publisher : LPPM Universitas Flores

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37478/mahajana.v3i3.1927

The real work-study program (KKN) is one of the programs of the University of Flores as one of the implementations of the Tri Dharma of Higher Education, namely student service to the community to help and guide the community in utilizing resources that are expected to help develop the potential of the community. This program is carried out by aligning community service activities among lecturers and students and still bringing together the values of togetherness at the University of Flores. This program is expected to be a means to assist students in applying real and reliable knowledge so that it can provide value and benefits to society in developing their entrepreneurship. The implementation of KKN starts from 03 August to 03 September 2020 in the Paupire Family, Ende Tengah District, Ende Regency. Activities and work programs are carried out during the implementation of the Community Service Program in Paupire Village, Central Ende District, starting from Paupire Village to carry out Real Work Lectures (KKN) in that place. Planning a work program in the Paupire village, Central Ende District during the Community Service Program (03 August to 03 September 2020). Carry out activities and work programs related to the Entrepreneurship theme that have been planned during the KKN Mandiri. Doing community service with KKN students and village employees at the Paupire Urban Village Office. In general, the KKN activities carried out in Paupire Village, Central Ende District, went well because the community response was also good. Planning The implementation of the Mandiri KKN program and activities is expected to be of benefit to the community, especially Entrepreneurship activities in the Paupire sub-district, Ende Tengah Subdistrict, to use business capital properly, to optimize resources for production, and to make good use of marketing.

FAKULTAS EKONOMI PEDULI DESA MELALUI PEMBERDAYAAN BUMDES Nuraini Ismail; Iriany Dewi Soleiman; Apriana Marselina
JURNAL PENGABDIAN KEPADA MASYARAKAT CAHAYA MANDALIKA (ABDIMANDALIKA) e-ISSN 2722-824X Vol. 3 No. 1 (2022): Juni
Publisher : Institut Penelitian dan Pengembangan Mandalika Indonesia (IP2MI)

Show Abstract | Download Original | Original Source | Check in Google Scholar

Pengabdian ini bertujuan untuk Pemberdayaan Masyarakat Melalui Pengelolaan Badan Usaha Milik Desa (BUMDes) bagi aparatur desa dan Pengelola BUMDes sebagai dasar untuk meningkatkan kemampuan baik secara individu maupun secara lembaga desa di Desa Mukureku Kecamatan Lepembusu Kelisoke. Tujuan khusus dari pengabdian ini adalah 1). Pengelolaan BUMDes Meliputi semua Penerimaan Dana BUMDes dalam 1 (satu) tahun anggaran, 2). Penyaluran Dana BUMDes, apakah sudah tepat saran dalam 1 (satu) tahun anggaran yang dikelolah oleh desa dan diteruskan ke Pengelola BUMDes kemudian dari penelolaan BUMDes diteruskan ke penerima sesuai ketentuan dan juknis penegelolaan dana yang disalurkan melalui Badan Usaha Milik Desa (BUMDes). Dana BUMDes dipergunakan dalam rangka mendanai Usaha Kecil dan Menengah yang ada didesa diklasifikasikan menurut kelompok, kegiatan, dan jenis usaha di Desa Mukureku Kecamatan Lepembusu Kelisoke, 3). Pembiayaan Dana BUMDes meliputi kegiatan produktif yang dikelola masyarakat dengan tujuan mengembangkan usaha mereka menuju kemandirian kelompok-kelompok usaha tersebut., baik pada tahun anggaran yang bersangkutan maupun pada tahun-tahun anggaran berikutnya. Pembiayaan Dana BUMDes terdiri atas Pinjaman Bergulir dan Bantuan Peningkatan Usaha (Hibah) yang diklasifikasikan menurut kelompok dan jenis Usaha di Desa Mukureku Kecamatan Lepembusu Kelisoke. Tujuan inti dari pengabdian ini adalah Pemberdayaan Masyarakat Melalui Peningkatan Pengelolaan Badan Usaha Milik Desa (BUMDes), sehingga pengelola BUMDes memilki kemampuan dalam menjalankan program yang tepat sasaran agar bisa dipertanggungjawabkan sesuai dengan aturan yang berlaku, khususnya di Desa Mukureku Kecamatan Lepembusu Kelisoke. Sehingga diharapkan program ini dapat meningkatkan kontribusi Universitas Flores melalui bidang pengabdian pada masyarakat. Dan hal ini pun menjadi resolusi tersendiri bagi masyarakat dan pemerintah di Kabupaten Ende Mendatang.

Akuntansi Belis Dalam Perkawinan Adat Kampung Wolotopo Nuraini Ismail; Apriana Marselina; Nobertus Nuwa Nai
SEIKO : Journal of Management & Business Vol 5, No 2 (2022): July - December
Publisher : Program Pascasarjana STIE Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/sejaman.v7i1.7264

Penelitian ini bertujuan untuk mengidentifikasi, mengukur dan mengkomunikasikan belis pada adat perkawinan masyarakat kampung adat Wolotopo. Belis adalah mahar yang digunakan dalam perkawinan adat di kampung adat Wolotopo. Metode penelitian ini menggunakan analisis kualitatif dari hasil wawancara, observasi serta studi literatur dari proses belis. Lokasi penelitian ini di Kampung Adat Wolotopo, Kecamatan Ndona Kabupaten Ende.Sumber data yang digunakan dalam penelitian ini ialah data primer yang diperoleh dari hasil wawancara dan data sekunder yang diperoleh dari buku – buku yang berkaitan dengan judul penelitian. Penelitian ini menghasilkan data yang dapat menjadi bahan informasi dan bahan pertimbangan tentang belis dalam akuntansi antara lain: (1) Pengidentifikasian dalam belis dikatakan sudah relevan karena transaksi ekonomi dapat di idenfikasi menjadi sumber pengukuran dan pengkomunikasian dalam akuntansi. (2) Penelitian menunjukan proses pengukuran belis, diukur dengan menggunakan nilai wajar “fair value” yaitu sesuai dengan harga pasar yang ditetapkan pada saat itu. Sehingga pada proses pengakuan, nilai belis dicatat pada tahapan belis itu terjadi. (3) Pada pengkomunikasian belis peneliti memberikan gambaran jurnal dan laporan keuangan yang dapat di gunakan dalam peristiwa belis, artinya ini menjadi bahan acuan dalam peristiwa belis selanjutnya sebagai bukti dokumentasi dan pertimbangan dalam ekonomi. Kata Kunci: belis; pencatatan; pengkomunikasian; pengukuran; akuntansi; perkawinan.

Cost Accountability In The Manggarai Traditional House Building Marselina, Apriana; Ismail, Nuraini; Jeradu, Vincent
SEIKO : Journal of Management & Business Vol 7, No 1.1 (2024)
Publisher : Program Pascasarjana STIE Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/sejaman.v7i1.7317

The research aims to determine the distribution system and the amount of costs incurred in the construction of the Wesa Traditional House (Mbaru Gendang), as well as to find out the implementation of accountability for the construction of the Wesa traditional house (Mbaru Gendang). The method used is descriptive qualitative research. The research location is in Ling Village, North Satar Mese District, Manggarai Regency, East Nusa Tenggara Province. Data collection techniques are observation, interviews, documentation and literature study. The research results show that the cost sharing system for building the Wesa traditional house (Mbaru Gendang) is divided into two systems, namely mandatory contributions and non-obligatory contributions (spontaneity). Contributions collected are in the form of money with a total contribution income of IDR 243,635,000.00, apart from that, also in the form of goods and involvement in development. The costs incurred in building a traditional house are divided into 2 based on the object being financed, namely direct costs related to the physical construction of the Wesa traditional house (mbaru gendang) and indirect costs related to traditional events, with a total cost of IDR 243,635,000.00 . Keywords: Cost Accountability; Construction of Traditional Houses; Mbaru Gendang Wesa.

Akuntansi Belis Dalam Perkawinan Adat Kampung Wolotopo Ismail, Nuraini; Marselina, Aprian
SEIKO : Journal of Management & Business Vol 7, No 1.1 (2024)
Publisher : Program Pascasarjana STIE Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/sejaman.v7i1.7261

Penelitian ini bertujuan untuk mengidentifikasi, mengukur dan mengkomunikasikan belis pada adat perkawinan masyarakat kampung adat Wolotopo. Belis adalah mahar yang digunakan dalam perkawinan adat di kampung adat Wolotopo. Metode penelitian ini menggunakan analisis kualitatif dari hasil wawancara, observasi serta studi literatur dari proses belis. Lokasi penelitian ini di Kampung Adat Wolotopo, Kecamatan Ndona Kabupaten Ende.Sumber data yang digunakan dalam penelitian ini ialah data primer yang diperoleh dari hasil wawancara dan data sekunder yang diperoleh dari buku – buku yang berkaitan dengan judul penelitian. Penelitian ini menghasilkan data yang dapat menjadi bahan informasi dan bahan pertimbangan tentang belis dalam akuntansi antara lain: (1) Pengidentifikasian dalam belis dikatakan sudah relevan karena transaksi ekonomi dapat di idenfikasi menjadi sumber pengukuran dan pengkomunikasian dalam akuntansi. (2) Penelitian menunjukan proses pengukuran belis, diukur dengan menggunakan nilai wajar “fair value” yaitu sesuai dengan harga pasar yang ditetapkan pada saat itu. Sehingga pada proses pengakuan, nilai belis dicatat pada tahapan belis itu terjadi. (3) Pada pengkomunikasian belis peneliti memberikan gambaran jurnal dan laporan keuangan yang dapat di gunakan dalam peristiwa belis, artinya ini menjadi bahan acuan dalam peristiwa belis selanjutnya sebagai bukti dokumentasi dan pertimbangan dalam ekonomi.

Pengaruh Kompetensi Pemerintah Desa, Partisipasi Masyarakat Dan Pemanfaatan Teknologi Informasi Terhadap Akuntabilitas Pengelolaan Dana Desa (Studi Kasus Desa Di Kecamatan Ende Kabupaten Ende) Reo, Hermanus; Ismail, Nuraini
Jurnal Mirai Management Vol 9, No 3 (2024)
Publisher : STIE AMKOP

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/mirai.v9i3.7869

The research objectives are: 1. To determine the influence of village government competence on accountability in managing village funds in Ende District, Ende Regency. 2. To determine the effect of community participation on accountability in managing village funds in Ende District, Ende Regency. 3. To determine the effect of the use of information technology on the accountability of village fund management in Ende District, Ende Regency. The research method used is a quantitative method. This research was conducted in a village in Ende District, Ende Regency. The sampling technique in this research was purposive sampling so that the sample taken was 84 people. The data collection techniques used in this research are: Observation, Interviews, Questionnaires, Documentation and Literature Study. The results of the hypothesis test can be concluded: 1. Village government competence influences the accountability of village fund management. With a value (β) the regression coefficient of the village government competency variable is 0.143 with tcount > ttable (3.002 > 1.990) and a significance level of 0.004 < 0.05. 2. Community participation influences the accountability of village fund management. With a value (β) the regression coefficient for the community participation variable is 0.149 with tcount > ttable (2.353 > 1.990) and a significance level of 0.021 < 0.05. 3. The use of information technology influences the accountability of village fund management. With a value (β) the regression coefficient for the information technology utilization variable is 0.227 with tcount > ttable (2.870 > 1.990) and a significance level of 0.005 < 0.05.

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