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All Journal Public Policy : Jurnal Aplikasi Kebijakan Publik dan Bisnis Jurnal Ekonomi Jurnal Akuntansi, Keuangan dan Audit (JAKA)
Agusta Amanda Wulandari
Politeknik Negeri Kupang
Economics, Econometrics & Finance Law, Crime, Criminology & Criminal Justice Library & Information Science

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FINANCIAL PERFORMANCE ANALYSIS KUPANG CITY REGIONAL GOVERNMENT Sri Endar Utami; Agusta Amanda Wulandari; Tiffany NP Gah
Jurnal Ekonomi Vol. 12 No. 04 (2023): Jurnal Ekonomi, 2023
Publisher : SEAN Institute

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Abstract

Maintenance government area based with principle autonomy area. Maintenance government areas are also marked with it changed system centralization become directed decentralization For speed up realization well-being Indonesian society. So from That every area sued For more independent in organize and manage affairs his government , incl in manage finance area. One deep vital cycle management finance area that is reporting carried out every end period accounting , in form report finance government regional (LKPD). LKPD can utilized as means in do analysis performance so that can increase role report finance That yourself . Therefore that , writer will do study more in For know performance Kupang City Regional Government for 5 years last . Study This use approach descriptive quantitative . The data collection method will be done with documentation . the data form Report Realization Budget contained in the 2018-2022 BPK Audit Results Report . the data Then analyzed use analysis ratio finance form ratio independence finance area ,ratio dependency finance area , ratio degrees decentralization , ratio effectiveness income original area , ratio efficiency finance area , ratio harmony and ratio growth . Research results state that role government center more dominant in finance maintenance government Kupang City area , dependency finance government area to center form transfer income for 5 years last very high , percentage income original area not enough If compared to with the entire total revenue , effectiveness income original area for 5 years final Enough effective . government area requires sufficient funds big even up every year during For finance operational government However capital expenditure is increasing decrease every the year . On the other hand , growth income from 2018 until with 2022 likely down , meanwhile growth shopping fluctuating operational and capital expenditures for 5 years last Therefore That Kupang City Regional Government expected can maximizing potency acceptance in the area . That thing To use reduce dominant government center in finance maintenance Kupang City Regional Government .
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 KINERJA KEUANGAN PADA PERUM BULOG KANWIL NTT Tiffany N. P. Gah; Yunce Foes; Agusta Amanda Wulandari; Sri Endar Utami
JAKA - Jurnal Jurusan Akuntasi Vol 6 No 2 (2021): Jurnal Akuntansi, Keuangan dan Audit (JAKA)
Publisher : P3M- Politeknik Negeri Kupang

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Abstract

Information on the financial performance of Perum BULOG NTT Regional Office in the value of a company's financial level can be done by analyzing the company's financial statements. Knowing the company's financial condition is in good condition, various analyzes can be carried out, one of which is ratio analysis. The purpose of this study was to determine the financial performance of the Perum BULOG Regional Office of NTT by looking at the last two years before Covid 19 and two years of the occurrence of Covid 19.The analytical method used is descriptive analysis with a quantitative approach using the ratio of liquidity, profitability, activity and solvency. Data obtained from Perum BULOG NTT Regional Office from 2017 to 2020.Based on the average liquidity ratio Current Ratiois 38.07% and the Cash Ratio is 126%. The average solvency ratio of own capital to total assets is 37.64 %. The average activity ratio of Inventory Trun Over (ITO) is 127.5 %, total assets are trunt over (TATO) 9.08% and Average Collection Periods (ACP) is 395%. Profitability Ratio Return On Investment (ROI) 8, 98% and Return On Equity (ROE) 24.95%. The description above can be concluded that the company's financial performance is in a healthy condition with category A
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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Abstract

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.
Evaluasi Penerapan Pemungutan Pajak Kendaraan Bermotor (PKB) Melalui Layanan Samsat Keliling Agusta Amanda Wulandari; Fransiscus Nicodemus Naiola
Public Policy Jurnal Aplikasi Kebijakan Publik dan Bisnis
Publisher : Lembaga Penelitian & Pengabdian Masyarakat (LPPM) STIA Said Perintah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51135/PublicPolicy.v4.i1.p264-281

Abstract

This research aims to find out how to evaluate the implementation of the SAMSAT Keliling service program to the receipt of motor vehicle taxes on UPTD. Pendapatan Daerah Wilayah Kota Kupang. This study is a qualitative descriptive study using primary and secondary data. The primary data in question is an interview conducted to find out more about the collection of motor vehicle taxes through SAMSAT Keliling, while the secondary data in question is the target data and realization of motor vehicle taxes in Kupang City in 2017-2020 obtained from UPTD. Pendapatan Daerah Wilayah Kota Kupang. Data analysis techniques in this study use the analysis of the Effectiveness of MOBILE SAMSAT through interviews and analysis of the effectiveness of PKB acceptance and the contribution of SAMSAT Roving then interpret it in the classification of effectiveness and contribution criteria. The results of this study the effectiveness rate of PKB receipts is effective and the effectiveness of motor vehicle tax collection through THE MOBILE SAMSAT service is effective and the contribution of motor vehicle tax revenue through THE SAMSAT Mobile service is very contributing during the last 4 (four) years i.e. 2017-2020.
Co-Authors Fransiskus N. Naiola Naiola, Fransiscus Nicodemus Sri Endar Utami Sri Endar Utami Tiffany N. P. Gah Tiffany NP Gah Wilsna Rupilu Yunce Foes