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All Journal Jurnal Akuntansi, Keuangan dan Audit (JAKA)
Agnes K. B. Mudamakin
Politeknik Negeri Kupang
Economics, Econometrics & Finance

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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%.
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

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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.
PENGARUH TOTAL ASET DAN FINANCING TO DEPOSIT RATIO (FDR) TERHADAP RETURN ON ASSET (ROA) BANK UMUM SYARIAH DI INDONESIA PERIODE 2018- 2022 Rusman Azizoma; Agnes K. B. Mudamakin; Laela Sania
JAKA - Jurnal Jurusan Akuntasi Vol 8 No 1 (2023): Jurnal Akuntansi, Keuangan dan Audit (JAKA)
Publisher : P3M- Politeknik Negeri Kupang

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This study aims to determine the effect of Total Assets and FDR on the ROA of Islamic Commercial Banks for the 2018-2022 period. This study uses a quantitative research method with the population in this study being all 15 Islamic Commercial Banks in Indonesia. The total sample is 54 which consists of the financial statements of Islamic Commercial Banks for 2018- 2022. The sample selection technique uses purposive sampling method. The data analysis technique used in this study is multiple linear regression. The classic assumption test technique consists of descriptive statistics, normality test, multicollinearity test, and heteroscedasticity test. Then the hypothesis test consists of the coefficient of determination, the T test to test partially, and the F test to test between variables together. The results of this study are that the Total Asset variable has a significant effect on Return On Assets (ROA) in Islamic Commercial Banks. Then the FDR variable states that the Financing To Deposit Ratio (FDR) has a positive and significant effect on the ROA of Islamic Commercial Banks. And the results of the simultaneous test state that the independent variables (Total Assets and FDR) simultaneously (together) affect the dependent variable where the dependent variable in this study is (Return On Assets).
Co-Authors Christian Timotius Peilouw Fransiskus N. Naiola Imelda R. Nayuf Laela Sania Maria R. A. Nono R. Setyo Budi Suharto Rosmiati Rosmiati Rusman Azizoma