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All Journal JURNAL ILMIAH GLOBAL EDUCATION Jurnal Ilmiah Akuntansi dan Keuangan (JIAKu) Aktivitas Jurnal Ilmiah Akuntansi
Pattimau, Andrianus
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Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Mathematics Social Sciences Other

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ANALISIS PENGEMBANGAN DAN PEMANFAATAN PEMBIAYAAN DAERAH DAN PENGARUHNYA TERHADAP PENDAPATAN ASLI DAERAH DI PEMERINTAH KOTA KUPANG Pattimau, Andrianus
Jurnal Ilmiah Akuntansi dan Keuangan (JIAKu) Vol 3 No 3 (2024): Juli
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24034/jiaku.v3i3.6555

Abstract

This research aims to determine the development and utilization of regional financing and its influence on Regional Original Income. This research was conducted at the Kupang City Regional Financial and Asset Agency, using statistical regression analysis tests to determine and test the relationship and/or influence of capital participation on local original income. Based on the test, it is concluded that; 1) Permanent regional capital (investment) participation for five years experienced an increase that was not constant or experienced fluctuations. The conclusion is drawn that the regional capital participation (investment) which has a permanent positive effect on regional original income is rejected; 2) Non-permanent regional capital (investment) participation does not involve non-permanent regional capital (investment) every year. The conclusion is drawn that there is an insignificant influence between non-permanent regional capital participation (investment) and regional original income; 3) Permanent and non-permanent regional capital participation (investment) for nine years has experienced an increase that is not constant or fluctuating. The conclusion is drawn that permanent and non-permanent regional capital participation (investment) together have no effect on regional original income; and 4) Based on data analysis using LINDO version 19.0, that the regional capital participation (investment) only focuses on two companies (Bank NTT and PDAM Kupang City), so it has not been able to make a large contribution to locally-generated revenue.
Analisis Implementasi Monitoring dan Evaluasi dalam Pencegahan Korupsi di Pemerintah Kota Kupang Pattimau, Andrianus
Jurnal Ilmiah Global Education Vol. 5 No. 2 (2024): JURNAL ILMIAH GLOBAL EDUCATION, Volume 5 Nomor 2, Juni 2024
Publisher : LPPM Institut Pendidikan Nusantara Global

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55681/jige.v5i2.2685

Abstract

Corruption is a serious issue that negatively impacts development and public trust in government. This study aims to analyze the implementation of monitoring and evaluation in corruption prevention in the Kupang City Government over the 2021-2023 period. The method used is a descriptive qualitative approach, with data collection through in-depth interviews, document analysis, and observation. The results of the study indicate that the Monitoring Center for Prevention (MCP) score of the Kupang City Government fluctuated during the study period, with a decline in 2022 and a significant increase in 2023. Factors affecting the effectiveness of corruption prevention include internal management, technological infrastructure, government regulations, and external partnerships. Although there have been some improvements, major challenges include budget and human resource constraints, a lack of employee understanding of the importance of monitoring and evaluation, and resistance to organizational culture change. The study recommends increasing budget allocation and human resources, intensive training for employees, cultural change toward transparency and accountability, and strengthening partnerships with external institutions. Furthermore, routine evaluation and continuous improvement should be implemented to ensure the effectiveness of corruption prevention in the future.
Analisis Kontribusi dan Efektivitas Pajak Daerah dan Retribusi Daerah serta Pengaruhnya Terhadap PAD di Kota Kupang Pattimau, Andrianus
AKTIVITAS Jurnal Ilmiah Akuntansi Vol. 2 No. 2 (2024): AKTIVITAS
Publisher : Prodi Akuntansi Universitas Pamulang PSDKU Serang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/aktivitas.v2i2.41847

Abstract

Penelitian ini menggunakan metode deskriptif untuk mendeskripsikan fakta atau kejadian mengenai kontribusi & efektivitas Pajak & Retribusi terhadap Pendapatan Asli Daerah (PAD) di Kota Kupang selama periode 2014 sampai 2023. Hasil analisis manyatakan pajak berkontribusi secara konsisten dan kuat terhadap PAD dengan klasifikasi "Sangat Baik" setiap tahunnya, sementara kontribusi Retribusi berfluktuasi dari "Kurang" hingga "Cukup Baik". Efektivitas pengumpulan pajak juga sangat efektif, meskipun terjadi penurunan pada tahun 2020 dan 2021 akibat Covid-19, namun kembali meningkat pada tahun 2022. Sebaliknya, efektivitas pengumpulan Retribusi menunjukkan fluktuasi yang lebih besar dengan penurunan signifikan pada tahun 2023. Analisis regresi menjelaskan pajak berpengaruh positif yang berarti terhadap PAD, sedangkan retribusi tidak menunjukkan pengaruh yang berarti. Model regresi yang digunakan menghasilkan nilai R-squared sebesar 0.576, menyatakan bahwa 57.62% variabilitas PAD dapat dijelaskan oleh Pajak dan Retribusi. Berdasarkan hasil ini, disarankan untuk meningkatkan kapasitas administrasi, pengawasan, dan transparansi dalam pengumpulan pajak dan retribusi, serta diversifikasi sumber pendapatan dan peningkatan edukasi masyarakat untuk mengoptimalkan PAD Kota Kupang.
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