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All Journal Jurnal Ekonomika Dan Bisnis JAKBS
Theresia Fouk Leu
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Economics, Econometrics & Finance

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FAKTOR-FAKTOR YANG MEMPENGARUHI REALISASI ANGGARAN PENDAPATAN DAN BELANJA DAERAH PADA DINAS ESDM PROVINSI NUSA TENGGARA TIMUR Yolanda O.M. Widyasari; Theresia Fouk Leu
Jurnal Akuntansi Keuangan dan Bisnis Vol. 3 No. 2 (2025): Juli - September
Publisher : CV. ITTC INDONESIA

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Yolanda Widyasari and Theresia Fouk Leu. 2024. Factors Influencing Regional Budget Realization at the NTT Provincial Energy and Mineral Resources Office. The research problem is the Regional Budget (APBD) has not reached the target, and the unknown factors. The research objective is to determine the factors influencing APBD realization. The research type is descriptive, with data collection techniques using interviews and documentation. The data analysis technique is descriptive qualitative. The results show that the NTT Provincial ESDM Office's budget absorption is below 95%. This is influenced by several factors, delays in work schedules, budget implementation factors for construction, several activities that still need to be reviewed due to discrepancies between drawings and budget documents. Procurement of goods/services in the field often encounters obstacles due to documents submitted by the SIKI (construction information system) provider not meeting requirements or being no longer valid. Mismatched raw materials, raw materials still undergoing laboratory testing, and management commitment. It is recommended that the NTT Provincial Energy and Mineral Resources Office optimize budget absorption and implement stricter oversight of budget implementation. Furthermore, the procurement of goods and services should be closely monitored. This will impact commitments in the field. If the procurement process is not in line with existing commitments, it will impact the performance of the local government.
Pengaruh Perputaran Modal Kerja Terhadap Sisa Hasil Usaha Pada Koperasi Kredit Serviam Cabang Oebufu Kupang Theresia Fouk Leu
Jurnal Ekonomika Dan Bisnis (JEBS) Vol. 3 No. 1 (2023): January-April
Publisher : CV. ITTC INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47233/jebs.v3i1.526

Abstract

The problem in this study is the decline in SHU in 2021 in percentage terms. The formulation of the problem in this research is how to influence working capital turnover on the remaining business results of the Serviam Credit Cooperative, Oebufu Kupang Branch. The purpose of this study was to determine the effect of working capital turnover on the Oebufu Kupang Branch Serviam Credit Cooperative SHU in 2015-2021. Data collection techniques using documentation studies and interviews. The data that has been collected is analyzed using simple linear regression with the help of the program (SPSS) using simple linear regression analysis techniques. Based on the results of data analysis, it shows that the effect of working capital turnover on SHU can be proven from the results of simple linear regression analysis Y = 1003282801.494 +21021529.754X, this equation can be explained by the value of the coefficient b called the coefficient of the regression direction and expresses the average change in variable Y for each change in variable x by one rupiah. Change is an increase in the value of b marked positive and a decrease if b is negative. From the calculation results, it is obtained that b = 1003282801.494 is positive, which means that every x (working capital turnover) increases by Rp. 1, then the variable y (SHU). An increase of Rp. 1003282801.494, conversely if the variable x (working capital turnover) decreases by Rp. 1, then the variable y (SHU) decreases by Rp. 1003282801.494, the value of the regression coefficient X = a sig value of 0.088 and an alpha of 0.05. From this value it shows that there is no significant effect between working capital and the remaining results of operations (SHU) because it is significantly greater than alpha (0.946 > 0.05) so it was decided to accept Ho and reject Ha, which means that working capital has no significant effect on SHU The result of the coefficient of determination (R Square/r2) is 0.000. The value of R2 = 0.000 means that the contribution (share) of the working capital turnover variable (X) to variation (up and down) of the SHU variable (Y) to the Oebufu Kupang Branch Serviam Credit Cooperative is 0.000%, there are no other factors.
Efisiensi Anggaran Belanja Pada Dinas Energi Dan Sumber Daya Mineral Provinsi Nusa Tenggara Timur Theresia Fouk Leu; Aletha Maria Nenabu
Jurnal Akuntansi Keuangan dan Bisnis Vol. 4 No. 1 (2026): April - Juni
Publisher : CV. ITTC INDONESIA

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The problem in this study is that the realization of spending in 2020-2023 did not reach the setting budget that was completed and in 2021 the realization of spending declined, but did not provide an overview of how the budget efficiency at the ESDM Office during 2020-2023. The purpose of this study is to know the efficiency of the direct expenditure budget at the Department of Energy and Mineral Resources of East Nusa Tenggara Province. Data collection techniques used in this study are interviews and documentation. Data analysis techniques in this study are quantitative descriptive by using direct expenditure efficiency ratios. The results of the calculation of the ratio of direct expenditure efficiency of the NTT Provincial ESDM Office during 2020-2023 amounted to 94.88% which is included in the "Efficient" category of Calculation of Direct Expenditure Efficiency Ratios in 2020 NTT Province ESDM Office of 92.24% with Efficient Criteria, Results of Calculation of Direct Expenditure Efficiency Ratios in 2021 2022 NTT Province ESDM Office of 89.11 with efficient criteria, the results of the calculation of the ratio of direct spending efficiency in 2023 NTT Province ESDM Office of 95.95% with efficient criteria. It is recommended that the ESDM Service maintain the efficiency achieved by continuously ensuring that all expenditures are truly targeted and provide direct benefits to the community. For other researchers, it is hoped that this thesis can serve as a reference for other researchers who will conduct further research on the same substance in more depth. Keywords: Budget Efficiency, Direct Expenditure, Efficiency Ratio, Budget Realization, Descriptive Quantitative Analysis, Public Sector Finance, Energy and Mineral Resources Office, East Nusa Tenggara
Co-Authors Aletha Maria Nenabu Yolanda O.M. Widyasari