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Zainudin Adang Djaha
JURUSAN AKUNTANSI POLITEKNIK NEGERI KUPANG
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Other

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MODEL PEMBERDAYAAN EKONOMI MASYARAKAT PESISIR PANTAI MELALUI PENGEMBANGAN DESA WISATA BUDAYA BERBASIS KULINER BAHAN BAKU LOKAL PADA PANTAI WISATA PULAU KABUPATEN ALOR Zainudin Adang Djaha; Herni Sunarya
Jurnal Akuntansi Universitas Muhammadiyah Kupang Vol. 7 No. 2 (2020): JURNAL AKUNTANSI (JA)
Publisher : PROGRAM STUDI AKUNTANSI - UNIVERSITAS MUHAMMADIYAH KUPANG

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Abstract

One of the priority programs of the Alor district government is alleviating poverty in coastal communities with a strategy to develop culinary tourism on the island of Kepa in Alor Kecil. The island has a stretch of white sand as soft as flour and clear blue sea far from the crowds. Looking at the sea in Alor from the coast of Kepa Island, the tranquility feels reassuring. The clear sea is protected inrows of sturdy hills on the surrounding islands. Small waves run slowly along fishing boats that occasionally pass. Kepa Island is a very good place for swimming, snorkeling and diving. This priority program has not been carried out maximally for the people on Kepa Island and its surroundings,namely community empowerment through culinary tourism. During this time the island of Kepa tourism was only made as a recreation area and an area for fishing for the community. The purpose of this study is to identify cultural culinary potential based on local raw materials that can improve thecommunity economy on Kepa Island and develop a Coastal Community Empowerment Model to improve the economy of coastal communities based on Local Raw Materials. The method of data analysis used in this research is descriptive research method. with data analysis techniques namelySWOT analysis, Internal Factors Analysis Summary (IFAS) analysis, External Factors Analysis Summary (Efas), Analytical Hierarchy Process (AHP) method, exploring the perceptions and expectations of tourists and society, as a basis for modeling and further testing. Based on an in-depth analysis of exploring culinary culture based on local raw materials, the researchers then made a model that was in accordance with the wishes and expectations of coastal communities. The design of the Coastal Community Economic Empowerment model covers four fields including economics, environment, infrastructure and accessibility.
ANALISIS EFEKTIVITAS DAN EFISIENSI PENDAPATAN ASLI DAERAH TERHADAP KEMANDIRIAN PEMERINTAH KABUPATEN ALOR Zainudin Adang Djaha
Jurnal Akuntansi Universitas Muhammadiyah Kupang Vol. 8 No. 3 (2021): JURNAL AKUNTANSI (JA)
Publisher : PROGRAM STUDI AKUNTANSI - UNIVERSITAS MUHAMMADIYAH KUPANG

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The community as a control function on regional development has the right to know the regional financial capacity through the effectiveness and efficiency of Regional Original Revenue. The effectiveness and efficiency of PAD revenue will provide regional financial independence, furthermore regional financial independence in the implementation of regional development will support regional financial performance. The formulation of the problem includes: How is the Effectiveness of Regional Original Revenue on the Independence of the Alor Regency Government, How is the Efficiency of Regional Original Revenue on the Independence of the Alor Regency Government; While the objectives include Knowing the Effectiveness of Regional Original Revenue on the Independence of the Alor Regency Government, Knowing the Efficiency of Regional Original Income on the Independence of the Alor Regency Government. The data analysis technique used in this research is quantitative descriptive using the formula of effectiveness ratio, efficiency ratio and regional independence constellation. The results of the study indicate that the effectiveness of the realization of regional income as stated in the Regional Revenue and Expenditure Budget (APBD) of the Alor Regency Government starting from 2019 - 2020 is in the Very Effective category. The realization of costs for obtaining revenue at the Kupang Regency Government in 2019 - 2020 is included in the efficient category, namely the achievement of realization of collection fees to obtain regional income is between the standard efficiency achievements of 10% - 20% where for 2019 the realization of collection costs to obtain revenue is achieved. regional financial independence ratio of 19.44%, and the achievement of the realization of collection fees to obtain regional income in 2020 of 14.89%, the ratio of regional financial independence in 2019 of 17.27%, the ratio of regional financial independence in 2020 of 11.94%, The results of achieving the ratio of regional financial independence from 2019 to 2020 is considered very low.
ANALISIS KINERJA KOMPONEN PENDAPATAN ASLI DAERAH PADA PEMERINTAH DAERAH KABUPATEN LEMBATA (Studi Kasus Pada PT. PELINDO III KUPANG) Yane Alice Doce; Zainudin Adang Djaha
Jurnal Akuntansi Universitas Muhammadiyah Kupang Vol. 9 No. 1 (2022): JURNAL AKUNTANSI (JA)
Publisher : PROGRAM STUDI AKUNTANSI - UNIVERSITAS MUHAMMADIYAH KUPANG

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Abstract

Rumusan masalah yang dibahas dalam penelitian ini adalah bagaimana kinerja Pajak Daerah , retribusi daerah, bagian laba BUMD dan Lain – Lain Pendapatan Asli daerah yang sah Terhadap Rata – Rata Pendapatan Asli daerah ( PADrata-rata ) pada Pemerintah Daerah Kota Kupang, bagaimana kinerja pertumbuhan Pajak Daerah , retribusi daerah, bagian laba BUMD dan Lain – Lain Pendapatan Asli daerah yang sah Terhadap Total Pendapatan Asli daerah ( PADTotal ) pada Pemerintah Daerah Kabupaten Lembata. Teknik analisis data yang digunakan dalam penelitian ini adalah teknik deskriptif kuantitatif yakni penulis mengolah data keuangan dengan rumus selanjutnya dilakukan penjelasan dalam bentuk narasi berdasarkan hasil perhitungan Kinerjan komponen Pendapatan Asli Daerah untuk tahun 2013 yakni pajak daerah, retribusi daerah, hasil pengelolaan daerah yang dipisahkan dan lain – lain pendapatan Asli daerah yang sah memiliki kinerja paling buruk, kinerjan komponen Pendapatan Asli Daerah untuk tahun 2014 yakni pajak daerah, retribusi daerah, hasil pengelolaan daerah yang dipisahkan memiliki kinerja cukup. Sedangkan lain – lain pendapatan Asli daerah yang sah memiliki kinerja paling buruk, kinerjan komponen Pendapatan Asli Daerah untuk tahun 2015 yakni pajak daerah, retribusi daerah, hasil pengelolaan daerah yang dipisahkan dan lain – lain pendapatan Asli daerah yang sah memiliki kinerja cukup
ANALYSIS OF EFFICIENCY AND EFFECTIVENESS OF REGIONAL ORIGINAL INCOME RECEIVING IN THE COVID-19 PANDEMIC AT REGIONAL REVENUE AND ASSETS AGENCY EAST NUSA TENGGARA PROVINCE Zainudin Adang Djaha; Hapsa Usman; Bernad W. Bowakh
Jurnal Akuntansi Universitas Muhammadiyah Kupang Vol. 9 No. 2 (2022): JURNAL AKUNTANSI (JA)
Publisher : PROGRAM STUDI AKUNTANSI - UNIVERSITAS MUHAMMADIYAH KUPANG

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Abstract

The implications of the COVID-19 pandemic have had an impact on the Regional Revenue and Expenditure Budget (APBD), one of which is regional income through the receipt of regional original income. This is mainly due to the weakening performance of regional original revenues, such as taxes, user fees, and regional wealth management. From the results of the financial statements of the Provincial Government, especially during the COVID-19 Pandemic, namely in 2020, it shows that the realization of the Regional Original Revenue budget has not reached the specified target. Realization of Original Regional Revenue is still fluctuating, namely it is still up and down in the Regional Government Budget of the NTT Province, so it is said to be still unstable. The data analysis technique that the author uses in this paper is descriptive quantitative. The types of data used are qualitative data and quantitative data. Sources of data used are primary data and secondary data. The data was collected by means of observation, interviews, literature study and documentation which will be analyzed using the PAD efficiency ratio and the PAD effectiveness ratio. The results of the study show that the efficiency level of Regional Original Revenue before the COVID-19 Pandemic, namely in 2018 and 2019 was classified as very efficient. In 2018 it was 1.56%, in 2019 it was 1.66%. While the efficiency level of Regional Original Revenue during the COVID-19 Pandemic, namely in 2020 is classified as very efficient with a percentage of 1.71%. The level of effectiveness of local revenue receipts in the period before the COVID-19 pandemic was classified as very effective. In 2018 the percentage was 100.44% and in 2019 the percentage was 97.95%. Meanwhile, during the COVID-19 pandemic, in 2020 the level of effectiveness was classified as less effective with a percentage of 79.59%. This is due to the weakening of economic factors and the large number of tax arrears. Suggestion that can be given to the provincial government of East Nusa Tenggara should continue to strive to increase local revenue by coordinating the collection and supervision of local revenue receipts as well as implementing policies and programs so that the realization of local revenue can achieve the targets set.
ANALYSIS OF GROSS PROFIT IN IMPROVING THE EFFICIENCY OF THE TUNAS HARAPAN BAUMATA KUPANG BUSINESS GROUP: indonesia Zainudin Adang Djaha
Jurnal Akuntansi Universitas Muhammadiyah Kupang Vol. 11 No. 1 (2024): JURNAL AKUNTANSI (JA)
Publisher : PROGRAM STUDI AKUNTANSI - UNIVERSITAS MUHAMMADIYAH KUPANG

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59098/ja-umk.v11i1.1724

Abstract

The formulation of the problem in this research is how to obtain profits in terms of changes in sales volume, selling price and cost price obtained by the Tunas Harapan Baumata Kupang Business Group in increasing business efficiency. The objectives to be achieved in this research are knowing the amount of gross profit based on changes in sales volume, knowing the amount of gross profit based on changes in selling price, knowing the amount of gross profit based on changes in cost price and knowing the amount of gross profit based on changes in sales volume, selling price and cost price. The type of data used in this research is quantitative data with the data source being secondary data. Data collection techniques use document study. The data analysis technique used is as follows: a). Gross Profit Analysis using Volume Difference with the following formula: Sales Volume Difference = SVDU x LKPUd. Information SVDU = Volume Difference in Units; LKPUd = Budgeted Gross Profit Per Unit, b) Gross Profit Analysis using the price difference with the following formula: Selling Price Difference = SHJP x VPTr. Note: SHJP = Sales Price Difference, VPTr = Realized Sales Volume, c). Gross Profit Analysis using the difference in Cost Price with the following formula: Difference in Cost Price = SHPPu x VPTr; Note: SHPPu = Difference in Cost of Goods Per Unit, VPTr = Volume VPTr = Realized Sales Volume. The research results show that the difference in sales volume made by business groups provides a profit of Rp. 940,000, the amount of profit obtained exceeds the planned profit of IDR 16,530,000. This means that the difference in profit due to an increase in the selling price is IDR 16,590,000. The difference between the budgeted cost per unit and the actual cost per unit is IDR. 25, Because the budgeted cost per unit is smaller than the actual cost per unit, the difference in cost is called loss difference. Thus, the amount of loss that occurs due to changes in the cost price per unit is IDR. 11,060,000, the difference in profitable volume is IDR. 940,000, the difference in selling price also results in a profit of Rp. 16,590,000, while the difference in cost price experienced a loss of Rp. 5,530,000. The cost price experienced a loss due to the actual cost price not being in accordance with the budgeted cost price
Co-Authors Bernad W. Bowakh Hapsa Usman Herni Sunarya Yane Alice Doce