Article Per Year (5 Year)
p-Index From 2020 - 2025
0.23
P-Index
This Author published in this journals
All Journal Jurnal Akuntansi, Keuangan dan Audit (JAKA)
Deetje W. Manuain
Politeknik Negeri Kupang
Economics, Econometrics & Finance

Published : 2 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 2 Documents
Search

 1 
ANALISIS POTENSI RETRIBUSI TEMPAT REKREASI DI KABUPATEN BELU Calixtus Efrem Bone Lau; Donny T. S. Junias; Deetje W. Manuain
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

This study aims to measure the potential for recreational and user fees in Belu District and to conclude an appropriate tourism object development strategy to increase the acceptance of these fees. This research will be conducted in 4 (four) tourism objects managed by the Belu Regency Culture and Tourism Office, namely Pasir Putih Beach, Gurita Bay, Aufuik Beach, Susuk Pool. The data analysis technique used is Potential Analysis and SWOT Analysis. The results of the study showed that the potential for receiving recreational levies in Belu Regency was Rp. 204,778,000, with details: (1) Aufuik Beach with a potential levy of Rp. 80,482,500; (2) White Sand Beach with a potential levy of Rp. 79,462,500; (3) Gurita Bay with a potential levy of Rp. 30,812,000; and (4) Susuk Pool with a potential retribution of Rp. 14,021,000. The right strategies to increase revenue from the four tourist attractions are: (1) Strength-Threat Strategy by increasing the uniqueness of the object, using tariffs according to regulations, establishing good cooperation between related parties; (2) Strength-Opportunity Strategy by maintaining and further enhancing security, maintaining high potential and image, attracting workers from the surrounding community and conducting socialization with the local community; (3) Weakness-Threat Strategy by adding cleaning staff, clarifying and overcoming problems arising from negative issues, improving facilities and infrastructure as well as roads to objects and making affordable travel packages.
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

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

Abstract

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.
Co-Authors Calixtus Efrem Bone Lau Donny T. S. Junias Melyanus J. Selan Thobias E. D. Tomasowa