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All Journal Jurnal Akuntansi, Keuangan dan Audit (JAKA)
Wilsna Rupilu
Politeknik Negeri Kupang
Economics, Econometrics & Finance

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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.
Co-Authors Agusta Amanda Wulandari Christian Timotius Peilouw Erwin A. D. Koroh Eugenia Hendrini P Tanan Fransiskus N. Naiola Tiffany N. P. Gah Tirsa Marsiana Tapatab