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ANALISIS EFEKTIFITAS PEMUNGUTAN PAJAK DAN RETRIBUSI DAERAH PADA DINAS PENDAPATAN DAN ASET DAERAH PROPINSI NUSA TENGGARA TIMUR Wilsna Rupilu
Jurnal Akuntansi Universitas Muhammadiyah Kupang Vol. 7 No. 1 (2020): JURNAL AKUNTANSI (JA)
Publisher : PROGRAM STUDI AKUNTANSI - UNIVERSITAS MUHAMMADIYAH KUPANG

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Tujuan penelitian ini adalah untuk mengetahui Efektivitas penerimaan Pajak Daerah dan Retribusi Daerah pada Dispenda Propinsi Nusa Tenggara Timur, menggunakan data Realisasi Pajak Daerah dan Retribusi Daerah Tahun 2016-2018. Hasil penelitian menunjukkan bahwa efektivitas realisasi pajakdaerah pada dinas Pendapatan dan Aset Daerah Propinsi Nusa Tenggara Timur dari tahun 2016 – 2018 masuk dalam kategori Sangat Efektif yakni capaian realisasi pajak Daerah berada di atas standar capaian efektivitas sebesar 100% dimana untuk tahun 2016 capaia realisasi pajak daerah sebesar 114,58%,ditahun 2017 sebesar 114,15%, ditahun 2018 sebesar 109,19%. Efektivitas realisasi retribusi daerah tahun 2016 capaian retribusi Daerah berada pada kategor efektif dengan skor nilai 93,83% untuk tahun 2017 capaia realisasi retribusi daerah sebesar 88,05%, capaian realisasi retribusi daerah ditahun 2018sebesar 103,02 %. Disarankan agar pemerintah dapat mempertahankan capaian realisasi retribusi daerah tahun sebelumnya dan berupaya meningkatkan capaian retribusi daerah ditahun – tahun selanjutnya dengan cara menginstruksikan kepada SKPD yang realisasi retribusi Daerahnya masih ada di bawah capaian 100% atau di bawah target seperti Dinas PPO, Dinas Perhubungan, Sekretariat Daerah, Dinas komunikasi dan Informatika, Badan Pemberdayaan Masyarakat dan Dinas Peternakan

Analisis Lingkungan Perusahaan (Telaah Kasus ” Tata Motors: Can It Become a Global Contender in the Automobile Industry?”) Wilsna Rupilu
Jurnal Akuntansi Universitas Muhammadiyah Kupang Vol. 7 No. 2 (2020): JURNAL AKUNTANSI (JA)
Publisher : PROGRAM STUDI AKUNTANSI - UNIVERSITAS MUHAMMADIYAH KUPANG

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Tujuan dari penulisan artikel ini untuk menelaah kasus Tata Motors: Can It Become a Global Contender in the Automobile Industry untuk menganalisis perkembangan bisnis perusahaan dengan menggunakan Analisis lingkungan. Analisis bisnis lingkungan dalam telaah kasus ini ada empat analisis yang digunakan yaitu analisis keuangan,analisa SWOT, analisis Porters FiveForces dan Analisis Porter’s Diamond Of National Competitive Advantage. Dari segi analisis keuangan menunjukan bahwa kondisi keuangan perusahaan dalam keadaan sehat, Analisis SWOT analisis Porters Five Forces dan Analisis Porter’s Diamond Of National Competitive Advantage menunjukan bahwa perusahaan Tata Motors mempunyai kemampuan untuk bersaing dan memiliki peluang untuk berkembang di industry otomotif india

Analysis Of The Effect Of Financial Performance, Investment Opportunity Set, Free Cash Flow And Csr Disclosure On Company Value Wilsna Rupilu
Enrichment : Journal of Management Vol. 12 No. 4 (2022): October: Management Science and Field
Publisher : Institute of Computer Science (IOCS)

The company's goal is to obtain the maximum wealth or value of the firm. The value of the company will be reflected in the market price of its shares. The higher the stock price of the company, the higher the value of the company. The benchmark for achieving this goal is to assess the financial performance of the company. In addition, there are linkages within the company, namely the Investment Opportunity Set, Free Cash Flow and Corporate Social Responsibility. The approach in this research is descriptive quantitative. Method The population in this study only includes property and real estate sector companies listed on the Indonesia Stock Exchange (IDX) during the period 2020 and 2021. The method used in sampling is purposive sampling method. The analytical technique used in this study is multiple linear regression analysis with stages of descriptive statistical analysis, classical assumption test, and hypothesis testing. The test results show that the variables of financial performance, Free cash flow, size and Corporate Social Responsibility have no significant effect on firm value, while the Investment Opportunity Set and leverage variables have a simultaneous effect on firm value.

ANALISIS BALANCE SCORECARD DALAM MENILAI KINERJA PADA BPJS KETENAGAKERJAAN KANTOR CABANG NUSA TENGGARA TIMUR Wilsna Rupilu
Media Mahardhika Vol. 21 No. 1 (2022): September 2022
Publisher : STIE Mahardhika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29062/mahardika.v21i1.526

This study analyzed the balance scorecard as the performance measurement tool, the object of this study is BPJS's Employment of East Nusa Tenggara Branch. The purpose of this study is to determine the performance of the BPJS's Employment of the East Nusa Tenggara Branch by using the balanced scorecard method. This research is a quantitative descriptive study, with the used data sources in the form of primary data (questionnaires) and secondary data, namely the financial position report of 2020. The data analysis technique which used to measure each balance scorecard perspective is by using variables from financial perspective, customer perspective, internal business perspective, and growth development perspectives. The results of this study indicate that the final performance of BPJS's Employment of East Nusa Tenggara Branch Which used the balanced scorecard method with a value of 4.51 or in percent of 90.2% is categorized as very good.

PENGARUH TINGKAT PENDIDIKAN, KUALITAS PELATIHAN, DAN PENGALAMAN KERJA APARATUR DESA TERHADAP KUALITAS LAPORAN KEUANGAN DESA (STUDI KASUS PADA KECAMATAN AMARASI KABUPATEN KUPANG) Fransiskus N. Naiola; Wilsna Rupilu; Agusta Amanda Wulandari; Tiffany N. P. Gah
JAKA - Jurnal Jurusan Akuntasi Vol 5 No 2 (2020): Jurnal Akuntansi, Keuangan dan Audit (JAKA)
Publisher : P3M- Politeknik Negeri Kupang

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The purpose of this study was to determine the effect of education level, training quality, and workexperience of village officials on the quality of village financial report. The research method used isquantitative research methods. This research is a census research, where the population is all villageofficials who work in the village office in the District of Amarasi, Kupang Regency, and the sample usedis 40 respondents. The data used are primary data and data collection is done through a questionnaire.For the data analysis method using multiple linear regression. From the results of this study it can beconcluded that the level of education has no effect on the quality of village financial reports. Meanwhile,the quality of training and work experience have an effect on the quality of village financial reports. Thevariable that has the highest t-count value is the work experience variable. This means that the qualityof village financial reports is more driven by the work experience of each village apparatus. Thesuggestion that can be given from this research is that it is hoped that the Village Heads in AmarasiSubdistrict, Kupang Regency should pay more attention to the level of education, quality of training,and work experience because this will affect the quality of village financial reports.

ANALISIS PENGENDALIAN INTERNAL DALAM MENUNJANG EFEKTIVITAS PEMBERIAN KREDIT PADA KOPERASI KREDIT SWASTI SARI KOTA KUPANG Tirsa Marsiana Tapatab; Wilsna Rupilu; Eugenia Hendrini P Tanan; Christian Timotius Peilouw
JAKA - Jurnal Jurusan Akuntasi Vol 6 No 1 (2021): Jurnal Akuntansi, Keuangan dan Audit (JAKA)
Publisher : P3M- Politeknik Negeri Kupang

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The purpose of this researchis to find out how internal control is in supporting the effectiveness of credit distribution and to find out the effectiveness of giving credit at Koperasi Kredit Swasti Sari Kota Kupang. The research method used in this study was qualitative descriptive meanwhile the data collection techniques using interviews, observation and documentation. Researchers interviewed six (6) informants, namely the head of the internal control division, credit division, HRM division, finance division, IT and development division, and HRM staff. The results showed that the internal control of credit provision at the Koperasi Kredit Swasti Sari Kota Kupang has been implemented in accordance with the COSO internal control. The provision of credit to the Koperasi Kredit Swasti Sari Kota Kupang from 2016-2019 was in the criteria of being quite effective. The number of targets for providing credit each year increased due to the increasing number of members needs did not apply for a credit loan and also because prospective borrower members did not pass the credit application selection.

ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI PENYERAPAN ANGGARAN BELANJA PADA DINAS SOSIAL PROVINSI NTT Erwin A. D. Koroh; Wilsna Rupilu; Eugenia Hendrini P Tanan
JAKA - Jurnal Jurusan Akuntasi Vol 6 No 2 (2021): Jurnal Akuntansi, Keuangan dan Audit (JAKA)
Publisher : P3M- Politeknik Negeri Kupang

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This study aims to determine "How do the budget planning documents, Human Resources (HR) and the procurement of goods and services partially or simultaneously affect the absorption of the budget at the social service office of the province of NTT?" This research is causality research and the data source used is primary data. Data collection techniques were carried out by distributing questionnaires to respondents. Data analysis in this study used multiple linear regression with the help of the SPSS (Statistical Package Of Social Science) program. The results of this study indicate that there is a positive and significant influence of planning factors and human resources on the absorption of the budget at the Social Service Office of the Province of NTT, while the procurement of goods and services has a positive correlation but does not significantly affect the absorption of the budget at the Social Service Office of the Province of NTT. Thus, it can be said that planning, human resources and procurement of goods and services simultaneously affect the absorption of the budget

TRANSPARANSI DAN AKUNTABILITAS DALAM PENGELOLAAN DANA BOS (Studi Kasus pada MI Al-Islamiyah Atambua) Fransiskus N. Naiola; Wilsna Rupilu; Agusta Amanda Wulandari; Tiffany N. P. Gah
JAKA - Jurnal Jurusan Akuntasi Vol 6 No 1 (2021): Jurnal Akuntansi, Keuangan dan Audit (JAKA)
Publisher : P3M- Politeknik Negeri Kupang

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This research on the implementation of transparency and accountability in the management of BOS fund. Purpose of this study is to determine how the application of transparency and accountability in the management of BOS gunds. The benefit of this research is to wheter the MI Al-Islamiyah of Atambua has implemented the principles of transparency and accountability in the management of BOS funds. This research was conducted in MI Al-Islamiyah Atambua. The method used in this research in descriptive qualitative method where data collection using interview techniques, and document study, the interviewed several speakers including: Head of Schools, Treasurer and principal BOS fund, teacher and Student at MI Al-Islamiyah of Atambua. Research results show the application of transparency and accountability in the management of BOS is good enough, namely the existence of BOS funds RKAM in the planning. Compliance rule and technical instructions of use and implementation of BOS funds and the realization and successs, as well as the reporting and accountability of BOS funds to school, city/county, and government. The disbursement process in accordance with government regulations or technical guidelines in this management.

Determinants of Corporate Social Responsibility disclosure in State-owned Enterprises: Moderating role of government regulation and organizational slack Wilsna Rupilu; Eugenia Hendrini P. Tanan
Journal of Enterprise and Development (JED) Vol. 5 No. Special-Issue-2 (2023): Journal of Enterprise and Development (JED)
Publisher : Faculty of Islamic Economics and Business of Universitas Islam Negeri Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20414/jed.v5iSpecial-Issue-2.8223

Purpose — This study aimed to examine the effects of Green Accounting, Good Corporate Governance (GCG), Financial Performance, and Leverage on Corporate Social Responsibility (CSR) Disclosure, with Government Regulation and Organizational Slack as moderating variables in State-Owned Enterprises (SOEs).Method — This research was quantitative, employing hypotheses and statistical tools for analysis. The population in this research is limited to manufacturing companies, specifically in the mining, energy, and oil and gas sectors of State-Owned Enterprises listed on the Indonesia Stock Exchange. The sample size consisted of 40 companies with an observation period from 2018 to 2022. The research process began with descriptive statistical analysis, classical assumption tests, and hypothesis testing. Hypothesis testing in this study involved multiple regression analysis to incorporate moderating variables (MRA).Result — The results of the study indicated that Green Accounting, Good Corporate Governance, Financial Performance, and leverage variables had an impact on Corporate Social Responsibility, while government regulation and organizational slack did not moderate the relationship between Green Accounting, Good Corporate Governance, Financial Performance, and leverage with Corporate Social Responsibility.Contribution — This study stands out with its unique approach. It focuses on state-owned companies in mining, energy, and oil and gas over five years (2018-2022), including the COVID-19 period, shedding light on its impact on CSR reporting. The study also uses new variables, giving us fresh insights into CSR practices in these industries. In summary, it provides valuable new information about CSR in state-owned enterprises in these sectors.

DETERMINAN KUALITAS LAPORAN KEUANGAN PEMERINTAH DAERAH PROVINSI NUSA TENGGARA TIMUR Wilsna Rupilu; Agusta Amanda Wulandari; Sri Endar Utami
Jurnal Ekonomi dan Bisnis Vol. 2 No. 9 (2025): JEBI: Jurnal Ekonomi dan Bisnis
Publisher : CV. Adiba Aisha Amira

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Penelitian ini untuk mengetahui tentang pengaruh keperilakuan organisasi, kompetensi SDM dan pemanfaatan teknologi informasi terhadap kualitas laporan keuangan Pemerintah Daerah Provinsi Nusa Tenggara Timur. Metode penelitian yang digunakan yaitu deskiritif kuantitatif, jenis data yang digunakan dalam penelitian ini adalah data primer berupa kuisioner, jumlah sampel yang digunakan yaitu sebanyak 30 sampel dan teknik analisis data yang digunakan yaitu analisis regresi linier berganda. Hasil penelitian menunjukkan bahwa variabel keperilakuan organisasi dan variabel pemanfataan teknologi informasi berpengaruh secara signifikan terhadap kualitas laporan keuangan pemerintah daerah, variabel kompetensi sumber daya manusia berpegaruh signifikan negatif terhadap kualitas laporan keuangan dan variabel keperilakuan organisasi, kompetensi sumber daya manusia dan pemanfaatan teknologi Informasi berpengaruh secara silmutan terhadap kualitas laporan keuangan pemerintah daerah.

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