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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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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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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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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.

Pengaruh Peran Kelembagaan Lokal, Transparansi, dan Partisipasi Masyarakat Terhadap Akuntabilitas Pengelolaan Dana Desa di Desa Enoneten Kabupaten Timor Tengah Selatan, Provinsi Nusa Tenggara Timur Agusta Amanda Wulandari; Wilsna Rupilu
Community Engagement and Emergence Journal (CEEJ) Vol. 7 No. 6 (2026): Community Engagement & Emergence Journal (CEEJ)
Publisher : Yayasan Riset dan Pengembangan Intelektual

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/q880n739

Penelitian ini bertujuan untuk menganalisis pengaruh peran kelembagaan lokal, transparansi, dan partisipasi masyarakat terhadap akuntabilitas pengelolaan Dana Desa di Desa Enoneten, Kecamatan Amanuban Selatan, Kabupaten Timor Tengah Selatan. Rumusan masalah dalam penelitian ini adalah: (1) Apakah peran kelembagaan lokal berpengaruh terhadap akuntabilitas pengelolaan Dana Desa? (2) Apakah transparansi berpengaruh terhadap akuntabilitas pengelolaan Dana Desa? (3) Apakah partisipasi masyarakat berpengaruh terhadap akuntabilitas pengelolaan Dana Desa? dan (4) Apakah peran kelembagaan lokal, transparansi, dan partisipasi masyarakat secara simultan berpengaruh terhadap akuntabilitas pengelolaan Dana Desa? Penelitian ini menggunakan metode kuantitatif asosiatif dengan pendekatan deskriptif. Data dikumpulkan melalui kuesioner kepada 50 responden yang terdiri dari perangkat desa, anggota BPD, tokoh masyarakat, dan masyarakat penerima manfaat Dana Desa, serta dianalisis menggunakan regresi linier berganda dengan bantuan SPSS versi 25. Hasil penelitian menunjukkan bahwa peran kelembagaan lokal, transparansi, dan partisipasi masyarakat berpengaruh positif dan signifikan terhadap akuntabilitas pengelolaan Dana Desa, baik secara parsial maupun simultan. Nilai koefisien determinasi (R²) sebesar 0,727 menunjukkan bahwa 72,7% variasi akuntabilitas dapat dijelaskan oleh ketiga variabel tersebut, sedangkan 27,3% sisanya dipengaruhi oleh faktor lain di luar penelitian ini. Hal ini membuktikan bahwa semakin baik kelembagaan desa, keterbukaan informasi, dan keterlibatan masyarakat, maka semakin tinggi tingkat akuntabilitas dalam pengelolaan Dana Desa. Dengan demikian, akuntabilitas pengelolaan Dana Desa tidak hanya ditentukan oleh sistem administrasi dan pelaporan, tetapi juga oleh sinergi antara lembaga desa yang berfungsi optimal, transparansi informasi, serta partisipasi aktif masyarakat dalam setiap tahapan pengelolaan Dana Desa. Pemerintah desa diharapkan memperkuat kapasitas kelembagaan, meningkatkan keterbukaan publik, serta mendorong partisipasi masyarakat secara nyata untuk mewujudkan tata kelola Dana Desa yang efektif, transparan, dan berkelanjutan.

TRANSFORMASI DIGITAL DALAM REFORMASI PENGADAAN BARANG DAN JASA: PERAN STRATEGIS E-KATALOG DI BALAI BESAR POM DI KUPANG Agusta Amanda Wulandari; Fransiscus Nicodemus Naiola
Journal of Social and Economics Research Vol 8 No 1 (2026): JSER, June 2026
Publisher : Ikatan Dosen Menulis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54783/jser.v8i1.1479

Digitalisasi proses pengadaan melalui platform e-Katalog merupakan bentuk konkret dari upaya pemerintah meningkatkan efisiensi, transparansi, akuntabilitas, serta mempercepat realisasi belanja negara. Dalam konteks sektor publik, transformasi digital tidak sekadar adopsi teknologi, tetapi lebih pada perubahan paradigma dalam memberikan pelayanan kepada masyarakat, pengelolaan sumber daya, serta pencapaian efisiensi dan akuntabil. Implementasi e-Katalog di Balai Besar POM di Kupang. Sejak tahun 2022, instansi ini mulai mengadopsi sistem e-Katalog dalam pengadaan barang dan jasa sebagai bagian dari mandat reformasi pengadaan. Pemanfaatan E-Katalog menstandarkan proses e-purchasing, mempercepat siklus belanja, mengurangi beban administrasi, serta memperkuat akuntabilitas karena seluruh tahapan terekam secara elektronik dan dapat diaudit. Hasil penelitian menunjukkan bahwa penerapan aplikasi E-katalog di Balai Besar POM di Kupang telah memberikan kemudahan dalam pengadaan barang dan jasa dengan meningkatkan efisiensi dan kecepatan proses. Dalam proses pengadaan telah terbukti meningkatkan efisiensi penggunaan dana secara signifikan. Sistem ini memungkinkan proses pengadaan, mengurangi birokrasi yang berlebihan, dan meminimalisir biaya biaya tambahan yang seringkali muncul dalam sistem pengadaan konvensional. Efektivitas sistem E-Katalog yang diterapkan pada Balai Besar POM di Kupang dapat dilihat dari kesusaian alat dan bahan yang disediakan dalam katalog produk dengan kebutuhan Balai Besar POM di Kupang. Adapun bebrapa hambatan dalam pengimplementasian E-Katalog di Balai Besar POM Kupang seperti ketersediaan penyedia, SDM, dan pengintegrasian yang belum optimal dengan sistem keuangan instansi seperti SAKTI.

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 Vol. 4 No. 1 (2023): Public Policy : Jurnal Aplikasi Kebijakan Publik dan Bisnis
Publisher : Univiversitas Dr. Djar Wattiheluw

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

This research aims to find out how to evaluate the implementation of the SAMSAT Keliling service program to the receipt of motorvehicle 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.

Factors Influencing Auditor Switching: Insights from Audit Opinion, Audit Delay, and ROA Agusta Amanda Wulandari; Rosjelin Runesi
Public Policy : Jurnal Aplikasi Kebijakan Publik dan Bisnis Vol. 5 No. 2 (2024): Public Policy : Jurnal Aplikasi Kebijakan Publik dan Bisnis
Publisher : Univiversitas Dr. Djar Wattiheluw

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51135/PublicPolicy.v5.i2.p1164-1177

This research aims to measure the impact of audit opinion, audit delay, and Return on Assets (ROA) on auditor switching in manufacturing companies listed on the Indonesia Stock Exchange (IDX) from 2019 to 2023. This study is a descriptive quantitative research. The data in this study were obtained from secondary data of annual financial reports of manufacturing companies for the period of 2019-2023. The population in this study consists of 173 manufacturing companies listed on the Indonesia Stock Exchange in 2019-2023. The sample in this research consists of companies selected based on certain criteria. The data analysis techniques used are descriptive statistics and logistic regression analysis, using SPSS 25 software. The results of this study show that audit opinion and Return on Assets (ROA) do not partially affect auditor switching, while audit delay has a positive effect on auditor switching.

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