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All Journal Jurnal Akuntansi, Keuangan dan Audit (JAKA)
Meyulinda Aviana Elim
Politeknik Negeri Kupang
Economics, Econometrics & Finance

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IMPLEMENTATION OF THE PREPARATION OF MSME FINANCIAL STATEMENTS BASED ON THE FINANCIAL ACCOUNTING STANDARDS OF MICRO, SMALL AND MEDIUM ENTITIES (SAK EMKM) IN WEAVING MSME IN KUPANG CITY Meyulinda Aviana Elim
JAKA - Jurnal Jurusan Akuntasi Vol 7 No 2 (2022): Jurnal Akuntansi, Keuangan dan Audit (JAKA)
Publisher : P3M- Politeknik Negeri Kupang

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This study aims to determine and analyze the implementation of the preparation of financial statements on MSME based on the Financial Accounting Standards for Micro, Small and Medium Entities (SAK EMKM). This study uses a qualitative method. Variable operational definition refers to SAK EMKM. Data analysis used descriptive qualitative analysis method. The results of the study show that: (1) weaving MSME in the city of Kupang have not presented financial reports based on SAK EMKM. (2) weaving MSME in Kupang City have not carried out accounting procedures according to accounting standards
ANALISIS PENGELOLAAN DANA DESA DALAM PENANGGULANGAN PANDEMI COVID-19 Aldehin Banoet; Meyulinda Aviana Elim; Alfred Tandirura Rantelobo
JAKA - Jurnal Jurusan Akuntasi Vol 5 No 1 (2020): Jurnal Akuntansi, Keuangan dan Audit (JAKA)
Publisher : P3M- Politeknik Negeri Kupang

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Research on village fund management in tackling the Covid-19 pandemic (a case study in Kuanheun Village, West Kupang District, Kupang Regency, East Nusa Tenggara Province) aims to find out the process of managing village funds, especially at the budgeting stage (in the budgeting stage related to the preparation of the Village Income and Expenditure Budget. Fiscal Year 2020, changes to the Village Fund Budget for 2020, changes in priorities for the use of village funds in this case for the response to the Covid-19 Pandemic and the principles for drafting the Des Income and Expenditure Budget), the implementation stage (the implementation stage of village funds is related to the stages and requirements for distributing Village Funds In 2020, activities for handling Covid-19, Village Fund Direct Cash Assistance,and village financial administration) and the accountability stage in dealing with the Covid-19 pandemic (this accountability stage is related to the accountability report to be submitted to the Regent and the Village Consultative Body). This type of research uses a case study technique with a qualitative descriptive approach. The sample in this study amounted to 40 people consisting of village officials and the Kuanheun village community. Data collection was carried out by means of questionnaires, interviews and documentation which will be analyzed using qualitative descriptive methods in three stages, namely data reduction, data presentation, verification and conclusion. Based on the results of the analysis, it shows that the management of village funds at the budgeting stage has been carried out well but at the implementation stage and the accountability has not been fully carried out properly because at the implementation stage there are still activities which is not implemented according to what has been determined and at the accountability stage there is still no report made such as the first semester Realization of the Use of Village Funds Report.
ANALISIS FAKTOR-FAKTOR YANG MEMENGARUHI TUNGGAKAN PAJAK BUMI DAN BANGUNAN DI KELURAHAN SOLOR Rosita Rosita; Meyulinda Aviana Elim; Rosdiana Mata
JAKA - Jurnal Jurusan Akuntasi Vol 5 No 1 (2020): Jurnal Akuntansi, Keuangan dan Audit (JAKA)
Publisher : P3M- Politeknik Negeri Kupang

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Land and building tax is one type of tax in Indonesia that contributes to state financial revenue for financing government administrators and national development. The researcher aims to find out what factors influence land and building tax levels. Several approaches are needed using data collection techniques through direct interviews and direct observation or observation of the research location. The data analysis techniques used in this study were: statistical analysis and linear regression analysis. The variables studied: X1 (factor of consciousness), X2 (factor negligence), X3 (ability factor), Y (Land and building tax arrears). The hypothesis 1 testing results indicate that the awareness variable partially has a negative and significant effect on the land and building tax arrears variable. The hypothesis 2 testing results indicate that the taxpayer negligence variable partially has a positive and significant effect on the land and building tax arrears variable. The hypothesis 3 testers show that the ability variable partially has a negative and significant effect on the land and building tax arrears variable. The results of hypothesis testing 4 indicate that the variables of taxpayer awareness, taxpayer negligence and the ability of taxpayers simultaneously have a significant effect on land and building tax arrears.
PENGARUH PENGELOLAAN BARANG MILIK DAERAH TERHADAP PENGAMANAN ASET Migel A. Pitay; Jennie S. Sir; Meyulinda Aviana Elim
JAKA - Jurnal Jurusan Akuntasi Vol 4 No 1 (2019): Jurnal Akuntansi, Keuangan dan Audit (JAKA)
Publisher : P3M- Politeknik Negeri Kupang

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This study aimed to test the Effect of Regional Property Management Security Against Assets In BAPPELITBANGDA NTT. The sampling method used by the author is simple random sampling. The type of data that is used by the author is the primary data used in this study was obtained from questionnaires distributed to 20 respondents who met the criteria of the sample. Dependent and independent variables used in this study is the variable with the ordinal scale. The research model used by the author is to use statistical analysis Simple Linear Regression equations. The results showed that the asset management area to safeguard assets and significant positive effect on the value of determination coefficient of 34.322 or, while the influence of other variables to securing assets reached 0.296 % of these results shows that although the asset management area of influence a positive and significant impact on the assets securing the area . In other words, the success of efforts to secure the assets in BAPPELITBANGDA NTT determined more by factors other than the management of assets that have been done so far
KAJIAN TENTANG PEMBENTUKAN KAWASAN EKONOMI KHUSUS KABUPATEN KUPANG:ANALISIS PELUANG DAN TANTANGAN PERTUMBUHAN EKONOMI DAERAH DAN PERTUMBUHAN PAD Meyulinda Aviana Elim
JAKA - Jurnal Jurusan Akuntasi Vol 2 No 1 (2017): JURNAL AKUNTANSI, KEUANGAN DAN AUDIT
Publisher : P3M- Politeknik Negeri Kupang

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letak goegrafis yang strategis di antara negara perbatasan dan beberapa kota di Indonesia, seharusnya memberikan manfaat yang besar bagi pertumbuhan ekonomi daerah dan PAD di Kabupaten Kupang. Namun hal ini belum terjadi, karena factor sumber daya yang tersedia,biaya investasi yang tinggi, serta infrastruktur yang belum memadai dalam mendukung roda perekonomian di Kabupaten Kupang. Penelitian ini bertujuan untuk mengidentifikasi peluang dan tantangan kawasan-kawasan di Kabupaten Kupang yang berpotensi untuk diusulkan dan ditetapkan menjadi kawasan ekonomi khusus dalam rangka pengembangan kawasan strategis dan pembangunan ekonomi di Kabupaten Kupang dengan melihat pada pertumbuhan ekonomi daerah dan pertumbuhan PAD. Kajian desain kawasan Ekonomi khusus Kabupaten Kupang dilakukan terhadap 4(empat) variable yaitu: (1). Sumber daya alam (2) Sumber daya manusia, (3)ekonomi, dan (4)social budaya. Analisis yang digunakan dalam penelitian ini adalah analisis SWOT dengan terlebih dahulu mengidentifikasi variable sumber daya alam, sumber daya manusia,ekonomi serta social budaya. Dati hasil analisis SWOT berdasarkan hasil matrik IFAS dapat diketahui bahwa skor total peubah atau variable kekuatan (1,969) lebih besar daripada skor total peubah atau variable kelemahan (1,457)sehingga dapat dikatakan bahwa dalam penetapan Kawasan Ekonomi Khusus (KEK) di Kabupaten Kupang, peubah atau variable kekuatan lebih berpengaruh dibandingkan dengan peubah atau variable kelemahan. Sementara berdasarkan hasil matrik EFAS dapat diketahui bahwa skor total peubah atau variable peluang (2,810)lebih besar daripada skor total peubah atau variable ancaman ( 0,983) sehingga dapat dikatakan bahwa dalam penetapan Kawasan Ekonomi Khusus (KEK) di Kabupaten Kupang, peubah atau variable peluang lebih berpengaruh dibandingkan dengan peubah atau variable ancaman.
Co-Authors Aldehin Banoet Alfred Tandirura Rantelobo Jennie S. Sir Migel A. Pitay Rosdiana Mata Rosita Rosita