Article Per Year (5 Year)
p-Index From 2020 - 2025
0.444
P-Index
This Author published in this journals
All Journal Jurnal Akuntansi, Keuangan dan Audit (JAKA)
Rosmiati Rosmiati
Politeknik Negeri Kupang
Economics, Econometrics & Finance

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

Found 2 Documents
Search

 1 
ANALISIS KINERJA KEUANGAN PEMERINTAH DAERAH KABUPATEN KUPANG Adechandra Lada; Rosmiati Rosmiati; Selfisina Samadara
JAKA - Jurnal Jurusan Akuntasi Vol 6 No 2 (2021): Jurnal Akuntansi, Keuangan dan Audit (JAKA)
Publisher : P3M- Politeknik Negeri Kupang

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

Abstract

The financial performance of the Kupang Regency local government is important information in making a positive and transparent regional financial management policy for the welfare of the community. One of the tools for analyzing the financial performance of local governments in managing regional finances is by analyzing financial ratios. This study aims to analyze the financial performance of the Kupang Regency regional government in 2014-2019. This research is a quantitative descriptive study conducted at the Regional Financial and Asset Management Agency of Kupang Regency. Collecting data using interviews, documentation and literature study. The data analysis technique used is descriptive quantitative with financial ratio formulas.The results of the analysis show that the Financial Performance of the Kupang Regency Regional Government is measured by (1) the ratio of the degree of fiscal decentralization is considered very poor, (2) the ratio of the Regional Finance Ministry is considered very low, (3) Regional Dependency Ratio rated very high (4) PAD Effectiveness Ratio is considered very effective (5) PAD Efficiency Ratio considered to be efficient (6) the effectiveness ratio of local taxes is considered very effective (7) the efficiency ratio of local taxes is considered efficient, (8) BUMD's Contribution Degree Ratio is considered sufficient to contribute
ANALISIS FAKTOR- FAKTOR YANG MEMPENGARUHI PENYERAPAN ANGGARAN BELANJA PADA BADAN KEUANGAN DAN ASET DAERAH KOTA KUPANG Maria R. A. Nono; Rosmiati Rosmiati; R. Setyo Budi Suharto; Agnes K. B. Mudamakin
JAKA - Jurnal Jurusan Akuntasi Vol 5 No 2 (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 prove the existence of factors that influence the absorption of the expenditure budget at Badan Keuangan dan Aset Daerah Kota Kupang through filling out a questionnaire for employees at the agency. The focus of this research is on the analysis of factors that influence budget absorption using the aspects of planning documents, human resource factors, and procurement documents.This type of research is causality research, namely a research design designed to examine the possibility of a causal relationship between variables. The data analysis technique used in this research is multiple linear regression with the help of the SPSS 16 programThe results of this study indicate that there is a positive and significant effect of planning documents, human resources (HR), and procurement documents on budget absorption at Badan Keuangan dan Aset Daerah Kota Kupang. The significance level of the planning document variable (0.006) is less than the significant level (0.05); it can be concluded that hypothesis 1 is accepted. The level of significance of the human resources variable (0.025) is less than the significant level (0.05); it can be concluded that hypothesis 2 is accepted. The significance level of the procurement document variable (0.001) is less than the significant level (0.05), it can be concluded that hypothesis 3 is accepted.
Co-Authors Adechandra Lada Agnes K. B. Mudamakin Maria R. A. Nono R. Setyo Budi Suharto Selfisina Samadara