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All Journal Jurnal Inovasi Akuntansi Jurnal Akuntansi, Keuangan dan Audit (JAKA)
Thobias E. D. Tomasowa
Politeknik Negeri Kupang
Economics, Econometrics & Finance

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KONTRIBUSI DAN STRATEGI SEKTOR PERIKANAN DALAM MENINGKATKAN PENDAPATAN ASLI DAERAH DI KABUPATEN TIMOR TENGAH SELATAN Kabul Putra Imanuel Mone; Donny T. S. Junias; Thobias E. D. Tomasowa
JAKA - Jurnal Jurusan Akuntasi Vol 5 No 2 (2020): Jurnal Akuntansi, Keuangan dan Audit (JAKA)
Publisher : P3M- Politeknik Negeri Kupang

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Abstract

This research aims to determine how much the contribution of the fisheries sector to local own-source revenue and also to find out how to increase local revenue from the fisheries sector. The data collection techniques used in this study were interviews and documentation. The data analysis technique used is the contribution analysis and SWOT analysis. Contribution analysis used to find out how much the fisheries sector's contribution to Regional Original Income, SWOT analysis is used to find out how to increase local own-source revenue from the fisheries sector. Based on the data analysis conducted, it is concluded that: The contribution of the fisheries sector to local own-source revenue in 2015 was 0.0011%; in 2016 it increased to 0.0029% than in 2017 increased to 0.0032%. However, in 2018 it decreased to 0.0027%, but in 2019 it increased again to 0.0040%. Then from the SWOT analysis, the Regional Government of South Central Timor Regency can increase local own-source revenue from the fisheries sector by optimizing the available funds to cultivate a supportive geographic and training Human Resources to take advantage of market availability.
ANALISIS KONSISTENSI PERENCANAAN DAN PENGANGGARAN SERTA IMPLEMENTASI PADA BADAN PENDAPATAN, PENGELOLA KEUANGAN DAN ASET DAERAH PROVINSI NUSA TENGGARA TIMUR Yupiter M. Ludji Pau; Thobias E. D. Tomasowa; Jenny S. Sir
JAKA - Jurnal Jurusan Akuntasi Vol 5 No 1 (2020): Jurnal Akuntansi, Keuangan dan Audit (JAKA)
Publisher : P3M- Politeknik Negeri Kupang

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Penelitian ini bertujuan untuk menganalisis konsistensi antara perencanaan dan penganggaran BPPKAD Provinsi NTT Tahun 2016 dan 2017. Penilaian konsistensi antara program dan kegiatan dokumen dilakukan dengan menggunakan Matriks Konsolidasi Perencanaan dan Penganggaran (MKPP) sedangkan untuk analisis konsistensi anggaran PPAS dan APBD dilakukan dengan menggunakan deviasi anggaran dan untuk mengetahui penyebab ketidakkonsistensi dilakukan dengan wawancara. Hasil penelitian ini menunjukkan bahwa masih terdapat kegiatan yang tidak konsisten, namun secara umum antar dokumen telah menunjukkan tingkat konsistensi yang baik. Sedangkan untuk programnya telah menunjukkan tingkat kosistensi yang sangat baik. Untuk tingkat konsistensi anggaran antara PPAS dan APBD BPPKAD Provinsi NTT Tahun 2016 dan 2017 menunjukkan tingkat konsistensi yang kurang baik.
PENGARUH OPTIMALISASI PEMANFAATAN ASET TETAP MILIK PEMERINTAH DAERAH DALAM MENINGKATKAN PENERIMAAN RETRIBUSI DAERAH DI KOTA KUPANG Frederika Rambu Pekuwali; Thobias E. D. Tomasowa; Jandri P. Z. Ratukadja
JAKA - Jurnal Jurusan Akuntasi Vol 5 No 2 (2020): Jurnal Akuntansi, Keuangan dan Audit (JAKA)
Publisher : P3M- Politeknik Negeri Kupang

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This study aims to determine the effect of optimizing the use of fixed assets owned by local governments in increasing local retribution receipts in Kupang City. The purpose of this study was to determine the effect of optimizing the use of fixed assets belonging to the region in increasing the local retribution revenue in Kupang City. The research method used to determine the extent to which optimization of the management of fixed assets (land) belonging to the region in increasing the revenue of the Regional Retribution in Kupang City. Data analysis in this study used descriptive analysis and quantitative analysis with simple linear regression models and statistical tests using SPSS 20 software. in Kupang city not all utilization methods are implemented. The utilization method used is only rent, cooperation in the use and build-up to deliver and there is a significant relationship between the use of assets and the receipt of local user fees, which means that if the utilization of land assets increases, the revenue from local fees will also increase even though it has a very small contribution
Pengaruh Belanja Pemerintah Daerah Bidang Pendidikan dan Kesehatan terhadap Indeks Pembangunan Manusia di Kabupaten Timor Tengah Selatan Sandi G. Muskanan; Thobias E. D. Tomasowa
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 aims is to examine the effect of local government spending on education and health to the Human Development Index (HDI) at Timor Tengah Selatan regency, both partially and simultaneously. The variables which used in this study are Regional Government Spending in Education (X1), Regional Government Spending in Health (X2) and Human Development Index (Y). The data used in this paper are quantitative from secondary sources, namely The Central Statistics Office and The Regional Financial and Asset Management Office, Timor Tengah Selatan regency. Data analysis using linear regression analysis using t test (partial) to test the hypotheses 1 and 2 and F test (simultaneous) to test the hypothesis 3. The T test results for the hypotheses 1 and 2 show significance values of 0,000 and 0.006, which means H1 and H2 are accepted. The F test results to test hypothesis 3 show a significance value of 0,000, which means H3 is accepted. The conclusion of the process that can be drawn is that government spending in the education and health sectors both partially and simultaneously has a positive effect to the Human Development Index at Timor Tengah Selatan Regency.
ANALISIS PROSEDUR PERTANGGUNGJAWABAN BENDAHARA PENGELUARAN PADA DINAS PEKERJAAN UMUM DAN PENATAAN RUANG KABUPATEN TIMOR TENGAH SELATAN Melyanus J. Selan; Thobias E. D. Tomasowa; Deetje W. Manuain
JAKA - Jurnal Jurusan Akuntasi Vol 4 No 2 (2019): Jurnal Akuntansi, Keuangan dan Audit (JAKA)
Publisher : P3M- Politeknik Negeri Kupang

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This study aims to determine the procedure for the treasurer's accountability for spending at the Public Works Department and the Spatial Planning District. TTS based on Permendagri No. 13 of 2006 and Permendagri No, 55 of 2008. The analytical method used is descriptive qualitative method, a method that emphasizes the aspects of understanding in depth to a problem.The object of this study is the Financial Administration Officer (PPK), the Technical Implementation Activity Officer (PPTK), the Treasurer of Expenditures and the Treasurer of Assistant Expenditures at the PUPR Service District. TTS. Data obtained by interview and documentation of the object of research.The results of this study indicate that: (1) Treasurer of the Public Works Expenditures of PUPR Kab. TTS has carried out financial accountability procedures in accordance with applicable guidelines, from SP2D disbursement, collection of transaction evidence, bookkeeping to the stage of ratification and submission of reports to related parties; (2) There are 5 (five) factors that become a classic problem in the timeliness of the submission of the accountability report so that it needs to be taken seriously so that it is no longer an obstacle in the submission of the treasurer accountability report.
Tantangan dalam Meningkatkan Kepatuhan Wajib Pajak UMKM di Kota Kupang Made Denny Oktariyana; Thobias E. D. Tomasowa; Olivia Latumahina; Ni Putu Dessy Eka Aryani
Jurnal Inovasi Akuntansi (JIA) Vol. 3 No. 1 (2025)
Publisher : Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Universitas Mahasaraswati Denpasar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36733/jia.v3i1.11541

Abstract

This study aims to analyze the effect of the level of tax understanding, digitalization of tax services, and tax sanctions on taxpayer compliance of Micro, Small, and Medium Enterprises (MSMEs) in Kupang City. This quantitative study uses a survey method with a questionnaire distributed to 100 MSME taxpayers registered at the Kupang Pratama Tax Service Office (KPP), have a turnover of not more than 4.8 billion, and use digitalization of tax services. The sampling technique used is accidental sampling. Data were analyzed using multiple linear regression. The results of the study indicate that partially, the level of tax understanding, digitalization of tax services, and tax sanctions have a significant positive effect on MSME taxpayer compliance. In addition, simultaneously, the three independent variables also have a significant effect on MSME taxpayer compliance. This study implies the importance of increasing tax understanding, optimizing digitalization of tax services, and effective enforcement of tax sanctions in increasing MSME taxpayer compliance in Kupang City.
Co-Authors Deetje W. Manuain Donny T. S. Junias Frederika Rambu Pekuwali Jandri P. Z. Ratukadja Jenny S. Sir Kabul Putra Imanuel Mone Made Denny Oktariyana Melyanus J. Selan Ni Putu Dessy Eka Aryani Olivia Latumahina Sandi G. Muskanan Yupiter M. Ludji Pau