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Analisis Pengelolaan Dana Bantuan Opersional Kesehatan (BOK) Program Kesehatan Ibu Dan Anak Pada Puskesmas Kewapante Getrix a Angela Novit Wolon; Maria Nona Dince; Yan Yanitza Salvanos
Jurnal Accounting UNIPA Vol 2, No 1 (2023): Jurnal Accounting UNIPA
Publisher : Program Studi Akuntansi Universitas Nusa Nipa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.2221/accounting.v2i1.60

Abstract

Penelitian ini bertujuan untuk Mengetahui Pengelolaan dana BOK puskesmas dilihat dari Perencanaan, Pelaksanaan, Pencatatan, Pembukuan, dan Pelaporan di Puskesmas Kewapante Kabupaten Sikka. Metode Penelitian ini adalah deskriptif kualitatif, dengan subyek penelitian kepala puskesmas dan bendahara BOK. Data yang digunakan dalam penelitian ini adalah data primer dan data sekunder. Teknik pengumpulan data yang digunakan peneliti adalah, observasi, wawancara dan dokumentasi. Analisis data yang digunakan peneliti adalah teknik Miles dan Huberman yaitu reduksi data, penyajian data, dan penarikan kesimpulan atau verifikasi. Hasil Penelitian Menunjukan bahwa penerapan Pengelolaan dana BOK dilihat dari Peraturan Menteri Kesehatan dengan yang terjadi di puskesmas Kewapante sudah sesuai namun dalam prosesnya masih ditemukan beberapa kendala yakni kurangnya tenaga kerja promosi di puskesmas kewapante dan rendahnya Sumber daya Manusia terutama ibu hamil yang tidak melapor diri sehingga realisasinya masih belum tepat pada sasarannya.
Analisis Kinerja Pemerintahan Desa Dalam Pengelolaan Alokasi Dana Desa Pada Desa Nirangkliung Kecamatan Nita Kabupaten Sikka Marselina Yunelciante Bora; Henrikus Herdi; Yan Yanitza Salvanos
Trending: Jurnal Manajemen dan Ekonomi Vol. 2 No. 4 (2024): Oktober : Trending: Jurnal Manajemen dan Ekonomi
Publisher : Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/trending.v2i4.3205

Abstract

This research aims to determine the performance of the Village Government in Managing Village Fund Allocations in Nirangkliung Village, Nita District, Sikka Regency. This research design is qualitative descriptive with data collection techniques in the form of observation, documentation and interviews. The type of data in this research is qualitative data with primary data sources and secondary data sources. Data analysis in this research takes the form of data collection, data reduction, data presentation, and drawing conclusions. The results of this research show that the performance of the Village Government in Managing Village Fund Allocations is quite good, seen from several indicators, namely responsiveness, responsibility and accountability. However, there are two indicators that are not working well, namely productivity indicators and service quality. Therefore, the assessment of productivity and service quality in the Nirangkliung Village government must be improved. The preparation of activity programs must prioritize the programs contained in the Village Development Planning Conference as well as transparency from village government officials to the community in their accountability for managing Village Fund Allocations.
ANALISIS POTENSI PAJAK DAERAH DALAM MENINGKATKAN PENDAPATAN ASLI DAERAH KABUPATEN SIKKA TAHUN 2021-2022 (Studi kasus pada kantor Bapenda Sikka) Stefanus Seferius Sareng; Yosefina Andia Dekrita; Yan Yanitza Salvanos
Nian Tana Sikka : Jurnal ilmiah Mahasiswa Vol. 2 No. 5 (2024): Nian Tana Sikka : Jurnal ilmiah Mahasiswa
Publisher : Fakultas Ekonomi & Bisnis, Universitas Nusa Nipa

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

Abstract

This research aimed to determine the mapping of regional tax potential in Sikka Regency based on superior, potential, developing and underdeveloped sources. The research methods used in data collection are observation, documentation, interviews and literature studies. The data analysis technique used was a quantitative descriptive analysis technique using Klassen typology analysis. The findings of this research indicated that, out of the ten regional tax revenue sources in Sikka Regency, none, fall into Quadrant I (Superior Sources). This is because, among these ten sources, there is limited revenue potential and insufficient capacity to effectively manage high-potential sources. In Quadrant II (Developing Sources), no tax revenues were identified, as the government faces challenges with low-income potential and cannot efficiently manage even low-potential sources. Quadrant III (Potential Sources) includes street lighting tax, rural and urban land and building tax, and land and building acquisition tax (BPHTB). These sources are characterized by low potential, but the government has demonstrated a strong capacity to manage them effectively. Conversely, Quadrant IV (Underdeveloped Sources) comprises hotel tax, restaurant tax, entertainment tax, advertising tax, parking tax, groundwater tax, and non-metallic mineral and rock tax. These sources are constrained by both low-income potential and the government's limited ability to manage high-potential revenue streams effectively.