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All Journal Jurnal Mirai Management Jurnal Riset Terapan Akuntansi Action Research Literate (ARL) Media Bina Ilmiah Jurnal Riset Ilmu Akuntansi
Kapa , Sesilianus
Program Studi Akuntansi, Fakultas Ekonomi, Universitas Flores
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Social Sciences Other

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ANALISIS PENERAPAN AKUNTANSI ASET TETAP TANAH BERDASARKAN PSAP PADA BKD KABUPATEN NAGEKEO Sesilianus Paulus Kapa; Nuraini Ismail; Florida Ngole Tey
JURNAL RISET TERAPAN AKUNTANSI Vol. 5 No. 2 (2021): JURNAL RISET TERAPAN AKUNTANSI
Publisher : JURNAL RISET TERAPAN AKUNTANSI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.5769075

Abstract

Kajian ini mempunyai tujuan guna melakukan analisis terkait implementasi akuntansi aset tetap tanah berdasar PSAP 07 pada Badan Keuangan Daerah Kabupaten Nagekeo. Metode yang dipergunakan pada kajian ini ialah kualitatitf dengan melakukan wawancara kepada dua informan. Adapun wawancara kepada informan terkait dengan penerapan akuntansi aset tetap berdasar PSAP 07. Kajian ini meyimpulkan bila ada relevansi pada kebijakan akuntansi Pemerintah Kabupaten Nagekeo No. 32 Tahun 2014 dengan PSAP 07 perihal akuntansi tetap sehingga Badan Keuangan Daerah Kabupaten Nagekeo sudah mengimplementasikan akuntansi atas aset tetap tanah dengan baik. Namun, pada pengakuan, pengukuran, penilaian awal, pengeluaran sesudah perolehan maupun pengungkapan guna menetapkan anggaran dana perolehan tanah yang dilaksanakan dengan pengadaan barang dan jasa belum meliputi keseluruhan anggaran dana pendukung sampai tanah. Catatan terkait pelaporan keuangan masih ada beberapa pengungkapan yang belum terlengkapi, seperti rekonsiliasi penambahan nilai tanah, baik yang didapat melalui pengadaan barang dan jasa maupun dari hibah.
PENGARUH PARTISIPASI PENYUSUNAN ANGGARAN, KOMITMEN ORGANISASI DAN MOTIVASI KERJA TERHADAP KINERJA MANAJERIAL: (Studi Pada Desa Se Kecamatan Mauponggo Kabupaten Nagekeo) Maria Dionesia Meo Kale; Yulita Londa; Sesilianus Kapa
Media Bina Ilmiah Vol. 17 No. 5: Desember 2022
Publisher : LPSDI Bina Patria

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (260.931 KB)

Abstract

Penelitian ini bertujuan untuk mengetahui apakah pengaruh partisipasi penyusunan anggaran , komitmen organisasi dan motivasi kerja terhadap kinerja manajerial pada desa se- Kecamatan Mauponggo Kabupaten Nagekeo. Jenis penelitian yang digunakan adalah penelitian kuantitatif, dengan teknik pengumpulan data (1) wawancara, (2) observasi dan (3) kuesioner. Teknik analisis data menggunakan rumus olah data SPSS menggunakan rumus statistik deskriptif, uji kualitas data, uji asumsi klasik, analisis regresi berganda dan uji hipotesis.Hasil penelitian menunjukan bahwa: (1) hipotesis pertama yakni partisipasi penyusunan anggaran berpengaruh dan signifikan terhadap kinerja manajerial Desa Se-Kecamatan Mauponggo Kabupaten Nagekeo. Hal ini dibuktikan dengan nilai koefisien variabel partipasi penyusunan anggaran sebesar 0,269 dengan thitung > ttabel (2,371 >2,00324) dan tingkat signifikan 0,021<0,05. (2) Hipotesis kedua yakni komitmen organisasi berpengaruh dan signinifikan terhadap kinerja manajerial Desa Se-Kecamatan Mauponggo Kabupaten Nagekeo. Hal ini dibuktikan dengan nilai koefisien variabel komitmen organisasi sebesar 0,278 dengan thitung > ttabel (2,519 >2,00324 ) dan tingkat signifikan 0,015 <0,05. (3) Hipotesis ketiga yakni motivasi kerja berpengaruh dan signifikan terhadap kinerja manjerial Desa Se-Kecamatan Mauponggo Kabupaten Nagekeo. Hal ini dibuktikan dengan nilai koefisien variabel motivasi kerja 0,168 dengan thitung > ttabel (2,156 >2,00324) dan tingkat signifikan 0,035<0,05.
Analisis Kinerja Keuangan Pada Perusahaan Daerah Air Minum (Pdam) Ina Gelekat Kabupaten Flores Timur Sesilianu Kapa; Nuraini Ismail
Jurnal Mirai Management Vol 8, No 3 (2023)
Publisher : STIE AMKOP

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/mirai.v8i3.5745

Abstract

Perusahaan Daerah air Minum Ina Gelekat Kabupaten Flores Timur tahun 2019-2021.Berdasarkan hasil perhitungan nilai kinerja Keuangan Perusahaan Daerah Air Minum (PDAM) Ina Gelekat Kabupaten Flores Timur dengan mengacu pada Surat Keputusan Menteri dalam Negeri No 47 Tahun 1999 tentang Pedoman Penilaian Kinerja Perusahaan Daerah Air Minum (PDAM) dapat disimpulkan bahwa kinerja keuangan PDAM Ina Gelekat Kabupaten Flores Timur dari tahun 2015–2019 berada pada kategori tidak baik sesuai tingkat keberhasilan yang ditetapkan. . Hal ini ini disebabkan karena: (1) Nilai kinerja keuangan pada Perusahaan Daerah Air Minum (PDAM) Ina Gelekat Kabupaten Flores Timur selama tahun 2019-2021dalam keadaan tidak baik, karena memiliki nilai kurang dari sama dengan 30 (
PENGARUH PARTISIPASI MASYARAKAT, KOMPETENSI APARAT, DAN MANFAAT TEKNOLOGI INFORMASI TERHADAP AKUNTABILITAS PENGELOLAAN DANA DESA (Studi kasus pada Desa-desa di Kecamatan Nangapanda Kabupaten Ende) Sesilianu Kapa; Nuraini Ismail
Jurnal Mirai Management Vol 8, No 2 (2023)
Publisher : STIE AMKOP

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/mirai.v8i2.5678

Abstract

Tujuan penelitian ini adalah sebagai berikut: (1) Untuk menguji apakah partisipasi masyarakatberpengaruh terhadapakuntabilitas pengelolaan dana desa pada pemerintah desadi kecamatan Nangapenda. (2) Untuk menguji apakah pengaruh kompetensi aparat desa berpengaruh terhadap akuntabilitas pengelolaan dana desa pada pemerintah desa di kecamatan Nangapenda. (3) Untuk menguji apakah pengaruh manfaat teknologi informasi terhadap akuntabilitas pengelolaan dana desa pada pemerintah desa di kecamatan Nangapenda. Berdasarkan hasil analisis data dan uji hipotesis pada bab sebelumnya maka dapat disimpulkan bahwa: (1) Hasil analisis variabel Partisipasi Masyarakat (X1)Tidak berpengaruh terhadap Akuntabilitas Pengelolaan Dana Desa. Hal ini dibuktikan dengan nilai koefisien regresi variabel Partisipasi Masyarakat sebesar 0,318 dengan thitung < ttabel (1,0152,03693) dan tingkat signifikan 0,017 ttabel (4,399>2,03693) dan tingkat signifikan 0,000
EFEKTIVITAS PEMUNGUTAN PAJAK BUMI DAN BANGUNAN UNTUK MENINGKATKAN PENDAPATAN ASLI DAERAH DI KECAMATAN AESESA KABUPATEN NAGEKEO Dhiomang, Maria Evelin Sunga; Sayang, Sabulon; Kapa, Sesilianus
Jurnal Riset Ilmu Akuntansi Vol. 1 No. 1 (2020): Volume 1 Nomor 1 Tahun 2020: September 2020
Publisher : Program Studi Akuntansi Universitas Flores

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37478/jria.v1i1.999

Abstract

This study aims to determine whether the collection of Land and Building Tax (PBB) has been effective in increasing Regional Original Income (PAD) in Aesesa District, Nagekeo Regency. This research is a caulitative approach research with data collection techniques by means of observation, interviews and documentation studies as well as the research object of the Regional Finance Agency Office of Nagekeo Regency. The results of the research on the effectiveness of land and building tax (PBB) collection in Aesesa District, Nagekeo Regency, it is still found that the effectiveness of land and building tax revenues from 2014 to 2016 is categorized as ineffective with an average percentage for each year, from 2014 the percentage of the effectiveness ratio is 2%. In 2015 the percentage of the effectiveness ratio was 6% and in 2016 the effectiveness ratio was 54%. With regard to land and building tax revenues, this is in the ineffective category.
ANALISIS PENERAPAN METODE PENYUSUTAN AKTIVA TETAP DALAM PENENTUAN LABA PADA PT. TELAGA ENDE Sombo, Yosephina Mentalin; Londa , Yulita; Kapa , Sesilianus
Jurnal Riset Ilmu Akuntansi Vol. 1 No. 1 (2020): Volume 1 Nomor 1 Tahun 2020: September 2020
Publisher : Program Studi Akuntansi Universitas Flores

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37478/jria.v1i1.1009

Abstract

The application of the method for each type of fixed assets in accordance with PSAK No. 16 will increase profits in the company. This study aims to determine the application of the method of depreciation of fixed assets at PT. Ende Lake. The application of the depreciation method for fixed assets at PT. Telaga Ende using the straight line method yields a profit of 0.015951% compared to using the multiple declining balance method and the straight-line depreciation method is 0.007838% higher than the number of years. Suggestion, to increase profit on the depreciation of fixed assets at PT. Telaga Ende companies should use the depreciation method for each type of fixed assets in accordance with PSAK No. 16.
ANALISIS PROSEDUR PENGENAAN BEA PEROLEHAN HAK ATAS TANAH DAN BANGUNAN PADA BADAN PENDAPATAN DAERAH KABUPATEN ENDE Purwanto, Agus; Banda, Falentina Lucia; Kapa, Sesilianus
Jurnal Riset Ilmu Akuntansi Vol. 1 No. 1 (2020): Volume 1 Nomor 1 Tahun 2020: September 2020
Publisher : Program Studi Akuntansi Universitas Flores

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37478/jria.v1i1.1010

Abstract

BPHTB tax has officially become a regional tax with effect starting January 1, 2011. Thus, as of January 1, 2011 the Primary Tax Office (KPP Pratama) is no longer serving BPHTB service management, so taxpayers who will report BPHTB payments in connection with the property transaction process which is carried out will be directly hansled by the local Regency/City Government. In implementing the imposition, payment, collection and reporting procedures for the payment of Taxes for Acquisition of Rights on Land and Buildings (BPHTB) has not yet been implemented in accordance with applicable regulations both in the procedure and use of the system in the implementation of tax collection on Land and Building Acquisition Fees (BPHTB) so that the achievement in tax revenue for the acquisition of land and building rights (BPHTB) has not been maximal. The location of this research is the Regional Revenue Agency of Ende Regency. The data in this study were collected through documentation techniques regarding Ende Regency Regulation Number 2 of 2011 concerning Regional Taxes, Regent Regulation Number 20 of 2011 concerning Systems and Procedures for Acquisition of Land and Building Rights Acquisition Fees. Based on the results of the above research, there are obstacles that occur in implementing BPHTP procedures, among others, there are taxpayers who report their taxation activities dishonestly. For example, there is counterfeiting of receipts that allows BPHTB to be paid to be smaller than it should be and the Taxpayer Awareness Level is that there are still many tacpayers who are not honets or do not know the new rules that have been in effect since BPTHB has been transferred to become regional taxes. Like paying taxes. Taxpayers pay taxed based on NJOP (Sales Value of Tax Objects) which should be based on the agreed transaction price or based on the Tax Object Acquisition Value (NPOP). So that the efforts that must be made by the Ende Regency Regional Revenue Agency are to improve the performance of employees at the Ende Regency Regional Revenue Service so that the implementation of tax revenue and tax data can be directed according to applicable regulations.
ANALISIS RETRIBUSI PASAR DAN KONTRIBUSINYA DALAM PENDAPATAN ASLI DAERAH KABUPATEN ENDE Wende, Tilza Juliza S A; Londa, Yulita; Kapa, Sesilianus
Jurnal Riset Ilmu Akuntansi Vol. 1 No. 1 (2020): Volume 1 Nomor 1 Tahun 2020: September 2020
Publisher : Program Studi Akuntansi Universitas Flores

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37478/jria.v1i1.1016

Abstract

The purpose of this study is to analyze the level of contribution and effectiveness of market retribution on the local revenue of Ende Regency in the Regional Revenue Agency of Ende Regency from 2015-2017. The data analysis used is quantitative descriptive analysis, by calculating and explaining the level of contribution and effectiveness of market fees to the local revenue of Ende district. As for the population in this study is the target data and the realization of Market Levies and Local Revenue in Ende Regency. This study uses a sample, namely the target data and the realization of Market Levies and Local Revenue in Ende Regency 2015-2017. The results of this study are for the contribution of market retribution to the local revenue of Ende Regency in 2015-2017, it can be concluded that the results are still below 2% or still very less in accordance with the contribution criteria table. This criterion refers to the Decree of the Minister of Home Affairs No. 690,900-327 of 1996 which stipulates that if the percentage yield is 0.00% - 10%, the category is very poor. Whereas for the level of effectiveness of the market levies of Ende Regency in 20152016 it is categorized as very effective, while in 2017 it is categorized as less effective, this refers to the Decree of the Minister of Home Affairs No.690,900-327 of 1996 which regulates that if the percentage is> 100% it is categorized as very effective. , meanwhile, if the percentage is> 60% - 80% it is categorized as less effective.
PENGARUH PERSEPSI KEMUDAHAN SISTEM DAN PERSEPSI KENYAMANAN TERHADAP SIKAP POSISTIF NASABAH BANK BNI CABANG ENDE DALAM MENGGUNAKAN LAYANAN MOBILE Soo, Maria Yulita Arima; Marselina, Apriana; Kapa, Sesilianus
Jurnal Riset Ilmu Akuntansi Vol. 1 No. 1 (2020): Volume 1 Nomor 1 Tahun 2020: September 2020
Publisher : Program Studi Akuntansi Universitas Flores

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37478/jria.v1i1.1020

Abstract

This study aims to determine: (1) the effect of perceptions of the ease of the system on the positive attitude of customers in using mobile banking BNI Ende Branch Bank. (2) the effect of perceived comfort on the positive attitude of customers in using BNI BNI Bank Ende mobile banking. (3) the effect of perceived ease of system and perceived comfort together on the positive attitude of customers in using BNI BNI Bank Ende Branch mobile banking. The population in this study are customers of Bank BNI Ende Branch who use mobile banking or at least know information about the service. The sample selection uses a purposive sampling method. The number of research samples were 90 respondents of Bank BNI Branch Ende. The method used is a quantitative research method. This study uses primary data, questionnaires and secondary data, articles and journals. In this study using descriptive statistics, data quality tests, classic assumption tests, multiple regression analysis, and hypothesis testing and analyzed using the SPSS 24 application. The results showed that the effect of perceived ease of system significantly influenced customers 'positive attitudes in using mobile banking, perceived comfort significantly influenced customers' positive attitudes in using mobile banking, perceived ease of system and perceived convenience both influenced customer positive attitudes in using mobile banking.
PENGARUH PEMBERIAN KREDIT GADAI KCA TERHADAP PENDAPATAN SEWA MODAL DI PT PEGADAIAN CABANG WOLOWONA KABUPATEN ENDE Fedo, Ermelinda; Djou, Laurentius D Gadi; Kapa, Sesilianus
Jurnal Riset Ilmu Akuntansi Vol. 1 No. 2 (2021): Volume 1 Nomor 2 Tahun 2021: Maret 2021
Publisher : Program Studi Akuntansi Universitas Flores

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37478/jria.v1i2.1154

Abstract

The problems that occur are what is the level of KCA pawning credit, how is the level of capital lease income and how much influence does KCA pawning credit give to capital lease income at PT Pegadaian, Wolowona branch. This study aims to determine the level of KCA pawning credit at PT Pegadaian, Wolowona branch, the level of capital rental income at PT Pegadaian, Wolowona branch, and the effect of KCA pawning credit on rental income at PT Pegadaian, Wolowona branch. The method in this study uses simple linear regression analysis, t test, and the coefficient of reduction to determine the effect of KCA pawning credit on capital rental income at PT Pegadaian, Wolowona branch, Ende district. The data sources are primary data and secondary data. Data collection techniques in this study were observation, interviews, and documentation. Based on the test results using simple linear analysis, t test, and determinant coefficient, it shows that the provision of mortgage loans has a significant effect on capital rental income at PT Pegadaian, Wolowona branch, Ende district.
Co-Authors AGUS PURWANTO Apriana Marselina Bedhu, Maria Risna Anggo Ri Deze, Beteranda Maria Yasinta Dhiomang, Maria Evelin Sunga Dhiu, Aurelia Djou, Laurentius D Gadi Falentina Lucia Banda Fedo, Ermelinda Florida Ngole Tey Haba, Cindy S D Hardiyanti, Andi Intan, Theresia Maldiana Mare, Yuliana Maria Dionesia Meo Kale Nuraini Ismail Nuraini Ismail Sabulon Sayang Sombo, Yosephina Mentalin Soo, Maria Yulita Arima Tato, Nofriani Tobias Timba Valentinus, Alexander Wende, Tilza Juliza S A Yulita Londa