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All Journal Jurnal Akuntansi, Keuangan dan Audit (JAKA)
Yunelci M. Seliamang
Politeknik Negeri Kupang
Economics, Econometrics & Finance

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ANALISIS PENGGUNAAN DANA DESA DALAM MENINGKATKAN PEMBANGUNAN DAN PEMBERDAYAAN MASYARAKAT DI DESA KLETEK KECAMATAN MALAKA TENGAH KABUPATEN MALAKA Marselina Clemens; R. Setyo Budi Suharto; Yunelci M. Seliamang
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 analyze the use of village funds in Kletek Village, Central Malaka District, Malacca Regency, assessed from the aspect of using village funds for development and community empowerment in 2016-2018.This research is a kind of descriptive research. The data used in this study are primary data and secondary data. Data collection techniques are done by interview, observation and documentation using qualitative methods.The results of this study indicate that the use of village funds in Kletek Village, Central Malaka Sub-district, Malacca Regency is not in accordance with the PDTT Permendes No. 19 of 2017. The use of village funds for the development sector carried out in Kletek Village is only focused on one development activity, namely procurement, / development / maintenance of basic infrastructure facilities to meet the needs that include the residential environment (drainage) and transportation (roads and bridges / deckers). Whereas in the field of community empowerment, there are activities to increase village capacity such as the provision of TTG in agriculture and savings and loan activities managed by Bumdes as well as an increase in weaving services. However, in its implementation the Village Government lacked transparency for the community, causing a slight dissatisfaction with the community towards the results of the activities / programs carried out.
Analisis Value For Money Dalam Menilai Kinerja Keuangan Pada Badan Keuangan Daerah Kota Kupang Maria Selina Dhoe; R. Setyo Budi Suharto; Yunelci M. Seliamang
JAKA - Jurnal Jurusan Akuntasi Vol 4 No 1 (2019): Jurnal Akuntansi, Keuangan dan Audit (JAKA)
Publisher : P3M- Politeknik Negeri Kupang

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Abstract

The increasing of public awareness toward the implementation of the public administration, the performance of government agencies now is become the spotlight. The public sector organizations were often seen as a den of inefficiency, dissipation, sources of leakageof funds and the institutions that are always suffer losses. An increasingly intelligent and critical society demands that public sector institutions and transparency be carried out in order to create good governance. In fact, the budget and realization of the Badan Keuangan Daerah Kota Kupang still does not appropriate yet with the targets achieved. The purpose of this study was to determine the financial performance of the Badan Keuangan Daerah Kota Kupang through value for money analysis.The data collection method used is documentation, with the object of research being the target report and the realization of the budget of the Badan Keuangan Daerah Kota Kupang in the period of 2016-2018. The data analysis technique used is quantitative analysis on economic, efficiency and effectiveness measurements.The results of the research on the financial performance of the Badan Keauangan Daerah Kota Kupang from the economic element of the Badan Keuangan Daerah Kota Kupang was categorized as quite economical because it was in the ratio between 85%-100%. From the efficiency element, the Badan Keuangan Daerah Kota Kupang in 2016 was in the inefficient category because the efficiency ratio showed more than100%. Whereas in 2017 and 2018 were categorized as efficient because the results of the efficiency ratio showed between 90%-99%. From the effectiveness element of financial performance in 2016-2018, was categorized s quite effective because the level of effectiveness ratio was between 85%-99%.
ANALISIS FAKTOR – FAKTOR YANG MEMPENGARUHI PENERAPAN AKUNTANSI BERBASIS AKRUAL PADA DINAS PARIWISATA DAN EKONOMI KREATIF PROVINSI NTT Resvina Situmorang; Agustinus Beda Kewela; Irwan Irwan; Yunelci M. Seliamang
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 examine the extent of the influence of regulatory development on the application of accrual-based government accounting standards; the effect of information systems on the application of accrual-based government accounting standards; and the influence of the quality of human resources on the application of accrual-based government accounting standards. Especially at the works units and examine the various factors that exist at the tourism and creative economics department of east Nusa Tenggara province from human factors thought to have an influence on the level implementation of accrual accounting. The human factors include level of education employees, employees training and the quality of information technology. The data collected were processed using questionnaires and purposive sampling technique with the criteria of bachelor degree or associate degree, working above four years and permanent employees. A total of 67 samples using tolerance error 10 percent became 40 samples. The multiple data analysis technique using statistic application SPSS 25.0. The result of this study indicate that the implementation of accrual accounting at the tourism and creative economics department of east Nusa Tenggara province is still low. In Particular the implementation of accrual accounting is significantly affected by level of education employee, employees training and the quality of information technology
Co-Authors Agustinus Beda Kewela Irwan Irwan Maria Selina Dhoe Marselina Clemens R. Setyo Budi Suharto Resvina Situmorang