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All Journal JURNAL RISET AKUNTANSI DAN AUDITING Jurnal Akuntansi, Keuangan dan Audit (JAKA)
Nonce Farida Tuati
Politeknik Negeri Kupang
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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AKUNTABILITAS, TRANSPARANSI DAN PARTISIPASI PENGELOLAAN DANA DESA DI KECAMATAN AMFOANG UTARA KABUPATEN KUPANG Nonce Farida Tuati; Deetje Wieske Manuain; Hapsa Usman
JURNAL RISET AKUNTANSI DAN AUDITING "GOODWILL" Vol. 14 No. 1 (2023)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35800/jjs.v14i1.47051

Abstract

The purpose of this study was to determine and analyze the accountability of village fund management in five villages in The North Amfoang District. The results of this study are expected to be one part of the development of accounting science and can be a reference in solving problems that are being faced by various types of organizations in Indonesia, such as the government, especially village governments, universities, and other social organizations. Respondents in this study were sub-district and village officials which included: The sub-district head, sub-district secretary, village head, village secretary, village treasurer, village consultative body (BPD), hamlet head, head of RT, community leaders, religious leaders, traditional and community leaders. Data collection was carried out using a semi-structured interview method by asking oral questions directly to research informants. The data analysis method used is descriptive qualitative. The results showed that five villages in North Amfoang District had implemented the principles of accountability, transparency, and participation in managing village funds. In general, the principles of accountability, transparency, and participation have been implemented but several indicators have not been implemented properly.
ANALISIS EFEKTIVITAS RETRIBUSI PARKIR DAN KONTRIBUSINYA TERHADAP PENDAPATAN ASLI DAERAH PADA DINAS PENDAPATAN DAERAH KOTA KUPANG Mahalia Lolita Maisal; Nonce Farida Tuati
JAKA - Jurnal Jurusan Akuntasi Vol 1 No 1 (2016)
Publisher : P3M- Politeknik Negeri Kupang

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

Abstract

Penyelengaraan perparkiran membawa dampak penguatan pendapatan daerah melalui retribusi, dimana retribusi parkir untuk pemerintah Kota Kupang merupakan salah satu sumber pendapatan yang potensial untuk membiayai pembangunan kota. Dengan semakin berkembangnya pembangunan, pertumbuhan penduduk, peningkatan jumlah kendaraan bermotor dan mobilitas masyarakatnya yang tinggi maka jumlah objek parkir dan retribusi parkir kendaraan juga meningkat. Tingkat kontribusi retribusi parkir terhadap Pendapatan Asli Kota Kupang masih sangat kecil dan masuk dalam kategori “Relatif tidak memiliki kontribusi” terhadap pendapatan asli daerah. Dinas Pendapatan Daerah Kota Kupang dan dinas (SKPD) yang terkait dibidang retribusi parkir dapat melakukan sosialisasi kepada masyarakat tentang pentingnya membayar parkir dengan tujuan menjadi pemasukan/pendapatan untuk daerah kota kupang.
Co-Authors Deetje Wieske Manuain Hapsa Usman Mahalia Lolita Maisal