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All Journal Jurnal Akuntansi, Keuangan dan Audit (JAKA)
Fransiskus N. Naiola
Politeknik Negeri Kupang
Economics, Econometrics & Finance

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PENGARUH TINGKAT PENDIDIKAN, KUALITAS PELATIHAN, DAN PENGALAMAN KERJA APARATUR DESA TERHADAP KUALITAS LAPORAN KEUANGAN DESA (STUDI KASUS PADA KECAMATAN AMARASI KABUPATEN KUPANG) Fransiskus N. Naiola; Wilsna Rupilu; Agusta Amanda Wulandari; Tiffany N. P. Gah
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

The purpose of this study was to determine the effect of education level, training quality, and workexperience of village officials on the quality of village financial report. The research method used isquantitative research methods. This research is a census research, where the population is all villageofficials who work in the village office in the District of Amarasi, Kupang Regency, and the sample usedis 40 respondents. The data used are primary data and data collection is done through a questionnaire.For the data analysis method using multiple linear regression. From the results of this study it can beconcluded that the level of education has no effect on the quality of village financial reports. Meanwhile,the quality of training and work experience have an effect on the quality of village financial reports. Thevariable that has the highest t-count value is the work experience variable. This means that the qualityof village financial reports is more driven by the work experience of each village apparatus. Thesuggestion that can be given from this research is that it is hoped that the Village Heads in AmarasiSubdistrict, Kupang Regency should pay more attention to the level of education, quality of training,and work experience because this will affect the quality of village financial reports.
ANALISIS KEMAMPUAN PENDAPATAN ASLI DAERAH DALAM MEMBIAYAI BELANJA DAERAH PADA BADAN PENGELOLA KEUANGAN DAN ASET DAERAH KABUPATEN KUPAN Imelda R. Nayuf; Agnes K. B. Mudamakin; Fransiskus N. Naiola; Christian Timotius Peilouw
JAKA - Jurnal Jurusan Akuntasi Vol 6 No 2 (2021): Jurnal Akuntansi, Keuangan dan Audit (JAKA)
Publisher : P3M- Politeknik Negeri Kupang

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This study aims to determine how much the ability of local revenue in financing the regional expenditure of Kupang Regency. This research has the benefit of increasing knowledge about how big the level of Local Original Income of the Kupang Regency Government is.The research method used in this research is quantitative The data analysis technique used in this study is by using the formula for the degree of fiscal decentralization, the ratio of regional financial independence, analysis of the regional financial dependence ratio, the effectiveness ratio of the pad, and the regional financial efficiency ratio. The results obtained from this study are the financial capacity management of Kupang Regency measured from the level of regional autonomy included in the very poor criteria and the level of regional financial independence ratio was very low. The effectiveness ratio is less effective with an average of 80%, the efficiency ratio level is an average of 99.98%, where in 2017 the percentage is 106.92%, in 2018 the percentage is 98.77%, in 2019 the percentage is 96, 55%, in 2020 the percentage is 97.76% and the spending growth ratio is 6.48% on average. Where in 2017 the percentage was 14.95%, in 2018 the percentage was 1.03%, in 2019 the percentage was 4.24%, in 2020 the percentage was 5.70%.
TRANSPARANSI DAN AKUNTABILITAS DALAM PENGELOLAAN DANA BOS (Studi Kasus pada MI Al-Islamiyah Atambua) Fransiskus N. Naiola; Wilsna Rupilu; Agusta Amanda Wulandari; Tiffany N. P. Gah
JAKA - Jurnal Jurusan Akuntasi Vol 6 No 1 (2021): Jurnal Akuntansi, Keuangan dan Audit (JAKA)
Publisher : P3M- Politeknik Negeri Kupang

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Abstract

This research on the implementation of transparency and accountability in the management of BOS fund. Purpose of this study is to determine how the application of transparency and accountability in the management of BOS gunds. The benefit of this research is to wheter the MI Al-Islamiyah of Atambua has implemented the principles of transparency and accountability in the management of BOS funds. This research was conducted in MI Al-Islamiyah Atambua. The method used in this research in descriptive qualitative method where data collection using interview techniques, and document study, the interviewed several speakers including: Head of Schools, Treasurer and principal BOS fund, teacher and Student at MI Al-Islamiyah of Atambua. Research results show the application of transparency and accountability in the management of BOS is good enough, namely the existence of BOS funds RKAM in the planning. Compliance rule and technical instructions of use and implementation of BOS funds and the realization and successs, as well as the reporting and accountability of BOS funds to school, city/county, and government. The disbursement process in accordance with government regulations or technical guidelines in this management.
Co-Authors Agnes K. B. Mudamakin Agusta Amanda Wulandari Christian Timotius Peilouw Imelda R. Nayuf Tiffany N. P. Gah Wilsna Rupilu