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All Journal Journal of Economic, Bussines and Accounting (COSTING) Jurnal Akuntansi, Keuangan dan Audit (JAKA) Public Policy : Jurnal Aplikasi Kebijakan Publik dan Bisnis
Alfred Tandirura Rantelobo
Politeknik Negeri Kupang
Economics, Econometrics & Finance

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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

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

Abstract

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.
MENINGKATKAN KUALITAS LAPORAN KEUANGAN DAERAH MELALUI INTEGRASI TEKNOLOGI, KOMPETENSI SDM, DAN KOMITMEN PIMPINAN: PERAN MODERASI EFEKTIVITAS PELATIHAN ASN Alfred Tandirura Rantelobo; Munawar Munawar; Fransiscus Nicodemus Naiola
Journal of Economic, Bussines and Accounting (COSTING) Vol. 8 No. 6 (2025): COSTING : Journal of Economic, Bussines and Accounting
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/qgtjf003

Abstract

Laporan keuangan pemerintah daerah merupakan instrumen penting dalam mewujudkan transparansi dan akuntabilitas pengelolaan keuangan publik. Meskipun mayoritas pemerintah daerah telah memperoleh opini Wajar Tanpa Pengecualian (WTP) dari Badan Pemeriksa Keuangan (BPK), termasuk Provinsi Nusa Tenggara Timur (NTT), kualitas laporan keuangan masih menghadapi berbagai tantangan, seperti pemanfaatan teknologi informasi yang belum optimal, rendahnya kompetensi sumber daya manusia, dan lemahnya sistem pengendalian intern. Permasalahan tersebut dapat berdampak pada integritas dan keandalan laporan keuangan daerah. Penelitian ini bertujuan menganalisis pengaruh pemanfaatan teknologi informasi, kompetensi sumber daya manusia, dan sistem pengendalian intern terhadap kualitas laporan keuangan daerah pada Badan Keuangan Daerah Provinsi NTT dengan efektivitas pelatihan sebagai variabel moderasi. Studi dilakukan pada Badan Keuangan Daerah Provinsi Nusa Tenggara Timur dengan pendekatan kuantitatif. Sampel sebanyak 32 responden diperoleh melalui teknik purposive sampling. Pengumpulan data dilakukan melalui kuesioner, dan analisis data menggunakan regresi moderasi (MRA). Hasil penelitian diharapkan memberikan implikasi kebijakan bagi pemerintah daerah dalam meningkatkan kualitas laporan keuangan melalui intervensi pelatihan yang efektif.
TRANSFORMASI LAPORAN KEUANGAN DAERAH DI ERA DIGITAL: PENGARUH FAKTOR-FAKTOR INTERNAL ORGANISASI TERHADAP KUALITAS LAPORAN KEUANGAN DAERAH Jandry Pieter Zifeyon Ratu Kadja; Alfred Tandirura Rantelobo; Fransiscus Nicodemus Naiola
Journal of Economic, Bussines and Accounting (COSTING) Vol. 8 No. 6 (2025): COSTING : Journal of Economic, Bussines and Accounting
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/darvvg98

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh kompetensi sumber daya manusia (SDM), partisipasi pemakai, dan sistem pengendalian intern terhadap akuntabilitas pengelolaan aset tetap daerah. Latar belakang penelitian ini didasarkan pada permasalahan rendahnya akuntabilitas pengelolaan aset tetap di lingkungan pemerintah daerah, yang ditandai dengan lemahnya pencatatan, kurangnya pengawasan, dan rendahnya keterlibatan pengguna aset. Studi ini menggunakan pendekatan kuantitatif dengan metode survei melalui penyebaran kuesioner kepada pegawai pada Badan Pendapatan dan Aset Daerah Provinsi Nusa Tenggara Timur. Data dianalisis menggunakan regresi linear berganda untuk mengetahui pengaruh masing-masing variabel terhadap akuntabilitas. Permasalahan yang melatarbelakangi penelitian ini adalah masih ditemukannya kelemahan dalam pengelolaan aset tetap daerah, seperti pencatatan yang belum akurat, kurangnya pelaporan atas kondisi aset, serta lemahnya pengawasan internal. Selain itu, kompetensi aparatur dalam mengelola aset sering kali belum memadai, dan partisipasi pemakai dalam menjaga serta memanfaatkan aset daerah masih rendah. Kondisi ini berpotensi menurunkan tingkat akuntabilitas pengelolaan aset tetap yang berdampak pada kualitas laporan keuangan pemerintah daerah dan efektivitas pelayanan publik. Oleh karena itu, diperlukan kajian empiris untuk mengetahui sejauh mana faktor-faktor tersebut memengaruhi akuntabilitas pengelolaan aset tetap daerah.
The Influence of Tax Knowledge, Tax Understanding, Tax Penalties, and Perceived Benefits on the Tax Compliance of MSME Taxpayers Alfred Tandirura Rantelobo; Sri Endar Utami
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.p1111-1123

Abstract

This study examines the impact of tax knowledge, tax understanding, tax penalties, and perceived benefits on the tax compliance of MSME taxpayers. The research was conducted among MSMEs in Kupang City, involving 95 respondents who were selected through purposive samplingThe data were analyzed using instrument tests, classical assumption tests, multiple linear regression analysis, and hypothesis testing. The application used to address these issues was the Statistical Package for the Social Sciences (SPSS) version 25. The results showed that all independent variables had a significant positive influence on auditor performance. Task complexity moderated the effect of experience on auditor performance but did not moderate the effect of other variables. The study results reveal a positive influence of tax knowledge, tax understanding, tax penalties, and perceived benefits on the tax compliance of MSMEs in reporting their annual tax returns at KPP Pratama Kupang, both partially and simultaneously.
Co-Authors Aldehin Banoet Jandry Pieter Zifeyon Ratu Kadja Meyulinda Aviana Elim Munawar Munawar Naiola, Fransiscus Nicodemus Sri Endar Utami