Martina Kaisriani Rupa
Politeknik Negeri Kupang

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ANALISIS TRANSPARANSI PENGELOLAAN ANGGARAN PENDAPATAN DAN BELANJA DESA (STUDI KASUS PADA DESA SAHRAEN KECAMATAN AMARASI SELATAN KABUPATEN KUPANG Martina Kaisriani Rupa
JAKA - Jurnal Jurusan Akuntasi Vol 7 No 2 (2022): Jurnal Akuntansi, Keuangan dan Audit (JAKA)
Publisher : P3M- Politeknik Negeri Kupang

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Abstract

This research on transparency of village revenue and expenditure budget management (APBDes) aims to determine the transparency process of village revenue and expenditure budget management especially at the budgeting, implementation and accountability stages. This type of research uses a qualitative description. Data collection was carried out by means of questionnaires, interviews and documentation which will be analyzed using qualitative descriptive methods in three stages that is data reduction, data presentation, verification and conclusion. The result of this indicate that in general, village financial management in Saharen Village has been implemented well. But there are some problems that happen including the transparent stage of management on village income and expenditure budget for the last 4 years, the village apparatus work using the application so the community such as a RT/RW are not directly involved in the management of the APBDes, the planning stage of the village is lately submitting by secretary and it means over time to collect into local government. And the accountability stage of the village apparatus submitting accountability reports to the community by attaching billboards but not in detail so that the village of sahraen has not been said to transparent or open to the wider community.
Analisis Kinerja Keuangan pada PT. Bank Pembangunan Daerah Nusa Tenggara Timur Periode 2019-2022 Melda Mariana Poeh; Yunelci Seliamang; Martina Kaisriani Rupa
Public Policy : Jurnal Aplikasi Kebijakan Publik dan Bisnis Vol. 5 No. 1 (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.i1.p425-442

Abstract

The purpose of this study was to determine and analyse the ability of East Nusa Tenggara Regional Development Bank to make a profit and how much this company uses its funds to generate profits. This research method is descriptive with a quantitative approach. The analytical tools used in this study are Net Profit Margin, Return on Equity, Return on Assets, Operating Cost Ratio, Loan to Deposit Ratio, Loan to Asset Ratio, Primary Ratio and Debt to Equity Ratio. The results of research based on the Profitability Ratio on ROA and BOPO in 2019- 2022 show that the financial performance of Bank Pembangunan Daerah NTT can be said to be good. ROE has decreased from 2029- 2022 which shows a less healthy state. The Liquidity Ratio on LDR and LAR from 2019- 2022 shows a fairly healthy state. The Solvency Ratio on PR from 2019-2021 shows an unhealthy state and in 2022 it has increased significantly. Then DER from 2019- 2022 shows a very healthy state.