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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

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.

PROVINCE ANALYSIS OF FINANCIAL MANAGEMENT OF VILLAGE FUNDS IN IMPROVING THE COMMUNITY ECONOMY IN FATUULAN VILLAGE, KIE DISTRICT, SOUTH CENTRAL TIMOR DISTRICT – NTT Deetje Wieske Manuain; Nonce. F. Tuati; Hana Paulina Wetang
Jurnal Ekonomi Vol. 12 No. 04 (2023): Jurnal Ekonomi, 2023
Publisher : SEAN Institute

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The implementation of autonomy at the lowest level of government is the Village. Villages can be said to be the spearhead of national development because they are sources of strength and resilience for the national government. Managing Village Funds is regulated based on Minister of Home Affairs Regulation Number 113 of 2014 concerning Village Financial Management. Village funds are one component of transfer income which is part of village finances so that their management follows the village financial management mechanism. Village funds are a tool to help implement village governance, village development and community empowerment in an effort to improve the community economy. With this village fund , it is hoped that it can help the community in terms of needs, development of facilities and infrastructure, and can develop local economic potential based on the conditions and potential of the village. This research was conducted using qualitative descriptive analysis methods. This method is carried out by creating a systematic, factual and accurate picture or painting of the facts, properties and relationships between the phenomena being investigated. Data collection was carried out by interviews and collecting factual data in accounting information data processing procedures and connecting with existing theoretical data. The results of the research show that the management of village funds has been running quite effectively, although the allocation is not yet 100% effective, where there are many village development activities (physical) carried out which help farmers and the community in carrying out daily activities, where the poverty level has begun to decline in Fatuulan Village. Community empowerment programs and activities to improve the community's economy have been implemented but are still not on target, but in general the community in Fatuulun Village has felt an improvement in the community's economy. The output of this research is the implementation of financial management of village funds in improving the economy of the people of Fatuulan Village, Kie District, South Central Timor Regency, NTT. Which will be published in the proceedings of the 2023 International Conference on Applied Science and Technology (iCAST) or SINTA accredited national journal articles with a minimum rank of 4. The proposed research TKT is TKT 3.

FINANCIAL PERFORMANCE ASSESSMENT OF REGIONAL WATER COMPANY IN KUPANG DISTRICT WITH KEPMENDAGRI APPROACH NO. 47 YEAR 1999 Deetje Wieske Manuain
JAKA - Jurnal Jurusan Akuntasi Vol 2 No 1 (2017): JURNAL AKUNTANSI, KEUANGAN DAN AUDIT
Publisher : P3M- Politeknik Negeri Kupang

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To be able to control the unfavorable financial condition, it is necessary to control for improvement as necessary. Control within the framework of improvement will be useful if it is based or refers to the company’s financial performance information. From the explanation that has been put forward in the background, it can be formulated the main problem in this research is “How the Company’s Regional Water Finance Performance Kabupaten Kupang with Kepmendagri no. 47 of 1999. The purpose of this research is to know the Financial Performance of Regional Water Company of Kupang Regency with kepmendagri No. 47 year 1999. This research was conducted at Kupang District Water Company, having address at Jalan Anggrek Number: Oepura-Kupang. Data collection technique used is interview technique; is researches do direct question and answer with the leadership of the company especially the financial, observation techniques that researches conduct observation and in-depth examination of financial statement documents to be used as data in the analysis. The technique of data analysis using financial ratios refers to Kepmendagri no. 47 Year 1999 on Performance Appraisal of Regional Water Company. The result of these calculations are further included in the performance classification d” 30, then the financial performance of regional Water Company of Kupang Regency in 2011 in bad / unhealthy condition. The result of analysis of ten indicators of financial performance of kupang district water company shows the company in unhealthy condition or unfavorable performance. With this unhelaty condition indicates a problem in the operational institution of the company. The result showed that the ratio of production assets to water sales by 0.62 with a credit score of 2. This ratio is still considered low and it is an indicator that the production assets have not been able and has not had an effect on the increase in water sales. Based on the result of the previous analysis and discussion, the authors can draw the conclusion that the financial performance of regional water company kupang regency in 2011 in unhealthy conditions. This is caused by several factors, among others : profit is too low, the value of water sales is still low, the company has long-term liabilities with a large enough value, debts abtained are not all used for business capital but others are used to finance operations so that companies can not provide profit. To improve the company’s unhealthy financial condition, the suggestion submitted by the researcher to the company at the end of this writing is: to improve the profitability if the business by increasing the water sales to the customer, minimize the debt value by empowering the accumulated depreciation value so as to reduce the cost burden, debt for investment and not used to pay the company’s operating costs

ANALISIS LAPORAN KEUANGAN TERHADAP KINERJA KEUANGAN PADA HOTEL CAHAYA BAPA Deetje Wieske Manuain
JAKA - Jurnal Jurusan Akuntasi Vol 1 No 1 (2016)
Publisher : P3M- Politeknik Negeri Kupang

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Pada era globalisasi ini, persaingan bisnis perhotelan semakin ketat, karena itu usaha perhotelan perlu dikelola oleh seorang manejer yang mampu dan professional dalam meningkatkan kinerja perusahaan terutama kinerja keuangannya. Menurut syakroza ( 2000:21 ), bahwa parameter yang sering digunakan dalam penilaian kinerja perusahaan adalah menggunakan pendekatan keuangan. Jadi untuk menilai kondisi keuangan dan kinerja perusahaan, dapat dilakukan dengan menganalisis laporan keuangan dengan beberapa tolok ukur. tolok ukur yang sering digunakan adalah ratio. Berdasarkan latar belakang masalah yang telah diuraikan di atas, maka masalah pokok dalam penelitian ini adalah “Bagaimana analisis laporan keuangan terhadap kinerja keuangan Hotel Cahaya Bapa Kupang”. Tujuan penelitian ini adalah untuk mengetahui analisis laporan keuangan terhadap kinerja keuangan Pada Hotel Cahaya Bapa Kupang. Penelitian ini dilaksanakan pada dilaksanakan pada Hotel Cahaya Bapa, yang beralamat di Jln. Herewila Naikoten II Kupang. Teknik pengumpulan data berupa wawancara, observasi dan metode dokumentasi, dan teknik analisa data yaitu menggunakan teknik analisis deskriptif kuantitatif, artinya menganalisa data dengan cara menghitung rasio profitabilitas yaitu dengan menggunakan Return On Asset ratio (ROA), Return On Equity ratio (ROE) dan Return On Investment ratio (ROI), dan rasio likuiditas yaitu dengan menggunakan current ratio Hasil penelitian melalui perhitungan ratio profitabilitas yang terdiri dari Return On Asset ratio (ROA) untuk tahun 2012 sebesar 14,43%, Return On Equity ratio (ROE) untuk tahun 2012 sebesar 13,87 % dan Return On Investment ratio (ROI) untuk tahun 2012 sebesar 12,99% sedangkan untuk perhitungan ratio likuiditas yaitu dengan menggunakan current ratio untuk tahun 2012 sebesar 1,90. Merujuk pada Kepmen BUMN No KEP-100/MBU/2002 skor yang distandarkan untuk Return On Asset ratio (ROA) = 18 < ROA, Return On Equity ratio (ROE) = 20 < ROE dan Return On Investment ratio (ROI) = 18 < ROI sedangkan untuk current ratio =125<=X, sehingga kinerja keuangan Hotel Cahaya Bapa Kupang dalam tahun 2012 tergolong Sehat dengan predikat AA. Kesimpulan peneliti adalah Hasil kinerja keuangan tahun 2012 menunjukan bahwa Hotel Cahaya Bapa Kupang berada pada kondisi “Sehat” dengan predikat “AA” dan Hotel Cahaya Bapa Kupang berusaha untuk setiap tahun dapat meningkatkan laba dan juga merenovasi gedung hotel sehingga dapat bersaing dengan hotel-hotel lainnya. Saran peneliti berdasarkan hasil yang diperoleh tentang kinerja keuangan dalam penelitian ini adalah pimpinan atau manajemen perusahaan harus mempertahankan dan juga lebih meningkatkan ROE sehingga penggunaan modal sendiri dapat memberi keuntungan bagi perusahaan, meningkatkan ROI sehingga penggunaan aktiva akan menghasilkan laba, meningkatkan ROA sehingga penggunaan aktiva akan menghasilkan laba bersih, dan meningkatkan Current Ratio sehingga perusahaan mampu membayar hutang lancar dengan menggunakan aktiva lancar yang digunakan untuk operasi perusahaan dan meningkatkan kinerja keuangan yang lebih baik lagi. Saran berikunya yaitu Hotel Cahaya Bapa Kupang diharapkan dapat terus melaksanakan analisis kinerja keuangan secara berkala setiap tahunnya agar dapat mengetahui dan meningkatkan kinerja keuangan perusahaan.

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