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All Journal BERDAYA: Jurnal Pendidikan dan Pengabdian Kepada Masyarakat Oeconomicus Journal of Economics Jurnal Akuntansi : Transparansi dan Akuntabilitas Perspektif Akuntansi Kontigensi: Jurnal Ilmiah Manajemen AKM: Aksi Kepada Masyarakat Indo-Fintech Intellectuals: Journal of Economics and Business
Muga, Maria Prudensiana Leda
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Religion Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Industrial & Manufacturing Engineering Public Health Social Sciences Other

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Journal : Jurnal Akuntansi : Transparansi dan Akuntabilitas

 1 
PENGARUH ALOKASI ANGGARAN PENDAPATAN DAN BELANJA DAERAH TERHADAP PENANGANAN STUNTING PADA KABUPATEN/KOTA DI DARATAN TIMOR PROVINSI NUSA TENGGARA TIMUR Mansula, Renanta Linggar; Demu, Yohanes; Muga, Maria Prudensiana Leda
JURNAL AKUNTANSI : TRANSPARANSI DAN AKUNTABILITAS Vol 12 No 1 (2024): JURNAL AKUNTANSI: TRANSPARANSI DAN AKUNTABILITAS
Publisher : Universitas Nusa Cendana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35508/jak.v12i1.18358

Abstract

This study aims to determine the effect of the Regional Revenue and Expenditure Budget Allocation on handling stunting in Districts / Cities in the Timor Mainland of East Nusa Tenggara Province. Quantitative research using statistical analysis is the methodology employed. This research used multiple linear regression testing, hypothesis testing, classical assumption testing, validity and reliability testing, and descriptive statistical testing as analytical methodologies. The research included a sample of 45 public health department personnel from five districts/cities in Timor Mainland, East Nusa Tenggara Province. The results showed: (1) Regional Original Revenue does not impact the effective management of stunting. (2) The impact of the Special Allocation Fund on the management of stunting, (3) Village Fund has no effect on handling stunting, (4) The management of stunting is impacted by other legitimate regional revenues. (5) Regional Original Revenue, Special Allocation Fund, Village Fund, and More legitimate regional revenues impact the management of stunting.
PERAN INSPEKTORAT KABUPATEN TIMOR TENGAH SELATAN DALAM MELAKUKAN PENGAWASAN PENGELOLAAN KEUANGAN DANA DESA PADA KECAMATAN KOTA SOE Taneo, Ovi Yuvita; Pau, Sarlin P. Nawa; Muga, Maria Prudensiana Leda
JURNAL AKUNTANSI : TRANSPARANSI DAN AKUNTABILITAS Vol 11 No 2 (2023): Vol 11 No 2 (2023): JURNAL AKUNTANSI: TRANSPARANSI DAN AKUNTABILITAS
Publisher : Universitas Nusa Cendana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35508/jak.v11i2.14395

Abstract

This research aims to determine the role of the South Central Timor Regency Inspectorate in supervising financial management of village funds in Soe Citysub-district. The data used in this research was obtained using interviews and field observation methods. This research uses a qualitative research approach. The informants in this research were the auditor at the Inspectorate of South Central Timor Regency, the village head and the staff in Kuatae village and Noemeto Village, Soe City sub-district. This research focuses on the role of the inspectorate with research points including the role of regional inspectorates, supervision and village funds. The analytical method used is the method developed bye Miles and Huberman (1984) with the Nvivo Software tool. The result of this research state that the role of the regional inspectorate in supervising village funds in Kota Soe sub-district is more focused on training to minimize the occurence of misappropriation of village funds.
PENGARUH KESADARAN WAJIB PAJAK, KUALITAS PELAYANAN, DAN SANKSI PERPAJAKAN TERHADAP KEPATUHAN WAJIB PAJAK KENDARAAN BERMOTOR RODA DUA DI KOTA KUPANG (STUDI KASUS PADA KANTOR SAMSAT KOTA KUPANG) Nenu, Isabela Julita; Kerihi, Anthon Simon Yohanis; Muga, Maria Prudensiana Leda
JURNAL AKUNTANSI : TRANSPARANSI DAN AKUNTABILITAS Vol 13 No 1 (2025): JURNAL AKUNTANSI: TRANSPARANSI DAN AKUNTABILITAS
Publisher : Universitas Nusa Cendana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35508/jak.v13i1.19668

Abstract

The aims of this study are to analyze the factors that influence the compliance level of two-wheeled motor vehicle taxpayers in Kupang City, which include taxpayer awareness, service quality, and tax sanctions. This study uses a mixed-method approach. The sampling technique and informant selection used purposive sampling. In the quantitative approach, data analysis techniques use statistical analysis, which includes data quality tests, classical assumptions, multiple linear regression, and hypothesis testing, while in qualitative data, the techniques used include data reduction, display, and verification. The analysis results found that partially, taxpayer awareness and tax sanctions have a positive and significant impact on tax compliance levels, while service quality shows a positive but not significant impact on taxpayer compliance. Other findings indicate that simultaneously, taxpayer awareness, service quality, and tax sanctions have a significant impact on the compliance levels of two-wheeled motor vehicle taxpayers in Kupang City.
Co-Authors Arthana, I Komang Demu, Yohanes Dethan, Minarni Anaci I Komang Arthana Kerihi, Anthon Simon Yohanis Kerihi, Simon Yohanes Linda Lomi Ga Maak, Clarce Sarliana Mansula, Renanta Linggar Nabila, Alika Fiqria Nenu, Isabela Julita Novi Theresia Kiak Pau, Sarlin P. Nawa Rafael, Sarinah Joyce Margaret Sarlin Paleina Nawa Pau simamora, virgo Siti Helmyati Tahun, Tiarafytha Taneo, Ovi Yuvita Tiarafytha Tahun Tkela, Melianus Efritron