Clara Margilia Reinamah
Politeknik Negeri Kupang

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PENGARUH PARTISIPASI PENYUSUNAN ANGGARAN DAN KOMITMEN ORGANISASI TERHADAP KINERJA APARAT PEMERINTAH DAERAH. STUDI KASUS PADA KANTOR BADAN KEUANGAN DAN ASET DAERAH KABUPATEN MANGGARAI) Clara Margilia Reinamah
JAKA - Jurnal Jurusan Akuntasi Vol 7 No 2 (2022): Jurnal Akuntansi, Keuangan dan Audit (JAKA)
Publisher : P3M- Politeknik Negeri Kupang

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Abstract

The purposes of this study are: 1) The Effect of Participation in Budgeting to the Performance of Local Government personnel in Manggarai Regency; 2) The Effect of Organizational Commitment to the Performance of Local Government personnel in Manggarai Regency; 3) The Effect of Participation in Budgeting and Organizational Commitment to the Performance of Local Government personnel in Manggarai Regency. The type of this research is causative research. The type of data used in this study are quantitative and qualitative data. While the data sources used are primary and secondary. The variables used in this study are the dependent variable and the independent variable. Data collection techniques were carried out by documenting and distributing questionnaires to structural officials and several staff who were directly related and also participated in the budgeting process at the Office of the Regional Finance and Assets Agency of Manggarai Regency. The analytical method used is Multiple Linear Regression. The results of the study prove that 1) Participation in budgeting has no significant effect on the performance of local government officials. 2) Organizational commitment has a significant effect on the performance of local government officials. 3) budgetary participation and organizational commitment have a significant effect on the performance of local government officials
ANALISIS EFEKTIVITAS DAN KONTRIBUSI PENERIMAAN NEGARA BUKAN PAJAK (PNBP) PADA LEMBAGA KEPOLISIAN (DIREKTORAT LALU LINTAS POLDA NTT) SEBELUM PANDEMI DAN PADA MASA PANDEMI Clara Margilia Reinamah
JAKA - Jurnal Jurusan Akuntasi Vol 7 No 1 (2022): Jurnal Akuntansi, Keuangan dan Audit (JAKA)
Publisher : P3M- Politeknik Negeri Kupang

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Abstract

The purpose of this study was to measure the level of effectiveness and contribution of Non-Tax Revenue at the Directorate of Traffic East Nusa Tenggara, National Police of the Republic of Indonesia before the pandemic and during the pandemic. The method used in this research is descriptive quantitative. Data collection techniques used in this research are document studies and literature studies, while data analysis techniques use effectiveness ratio analysis with the output in the form of contributions made to state revenues. The results show that the level of effectiveness of Non-Tax Revenue in the period before pandemic, namely in 2019 was classified as ineffective with a ratio of 67.4%, and the level of effectiveness in 2020 during the Covid 19 pandemic was also ineffective with a ratio of 62.2%. The largest contribution rate of Non-Tax revenue during the pandemic in 2019 was generated from the BPKB component with a percentage of 48% and the lowest was from regional mutations with a percentage of 0.39%, while during the pandemic in 2020 the largest contribution was from STNK with a percentage of 35.34% and the lowest from the mutation area is 0.75%. This is influenced by the weakening of the community's economy due to the pandemic due to job losses due to the pandemic. The recommendation that can be given to the Traffic Directorate is to improve performance by providing socialization to the public about the importance of paying Non-tax revenue so that the target can be achieved, the Directorate must provide Strict sanctions for vehicle users who do not pay their obligations