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Universitas Nusa Cendana, Jl. Adisucipto, Penfui, Kupang, NTT.
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Jurnal Akuntansi : Transparansi dan Akuntabilitas
Published by Universitas Nusa Cendana
ISSN : 23384468     EISSN : 27151158     DOI : https://doi.org/10.35508/jak
Core Subject : Economy,
Economics, Econometrics & Finance
Jurnal Akuntansi: Transparansi dan Akuntabilitas diterbitkan oleh Universitas Nusa Cendana secara berkala setiap tahun dua kali (Maret dan Oktober). Tujuan penerbitan Jurnal Akuntansi: Transparansi dan Akuntabilitas adalah untuk menyebarluaskan informasi hasil karya tulis ilmiah kepada akademis dan praktisi yang menaruh minat pada bidang akuntansi keuangan, akuntansi manajemen, sektor publik, auditing dan perpajakan, ditulis dalam bahasa Indonesia atau bahasa Inggris. Penentuan artikel yang di blind review oleh tim editor dengan mempertimbangkan aspek-aspek antara lain: terpenuhinya persyaratan untuk publikasi jurnal ilmiah dan kontribusi artikel terhadap pengembangan profesi dan pendidikan akuntansi. beberapa keimuan spesifik yang diterima untuk diterbitkan pada jurnal ini adalah : 1. Akuntansi Keuangan 2. Akuntansi Manajemen 3. Sektor Publik 4. Auditing 5. Perpajakan
Arjuna Subject : Ilmu Ekonomi, Ekonometrika dan Keuangan (semua kategori) - Keuangan
Articles 110 Documents
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PERLAKUAN AKUNTANSI ASET BERSEJARAH DALAM LAPORAN KEUANGAN STUDI PADA MUSEUM DAERAH NUSA TENGGARA TIMUR Martini S. Dira Tome; Yohanes Demu
JURNAL AKUNTANSI : TRANSPARANSI DAN AKUNTABILITAS Vol 8 No 1 (2020): JURNAL AKUNTANSI : TRANSPARANSI DAN AKUNTABILITAS
Publisher : Universitas Nusa Cendana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35508/jak.v8i1.2362

Abstract

Historic assets are interpreted as a legacy of the past that has its own uniqueness and has artistic, cultural and historical values that deserve to be preserved and preserved, and utilized for science, cultural, environmental, and historical interests. This study aims to analyze the accounting treatment in the financial statements of historic assets in the NTT Regional Museum. The research method used in this study is descriptive qualitative. Data obtained through interviews, observation, and documentation, as well as secondary data relating to this study.The results of this study indicate that in terms of recognition, the NTT Regional Museum will recognize collections/findings as historic assets based on considerations from conservators. Whereas in accounting practice, there is no assessment method agreed upon in the assessment of historical assets, as well as the NTT Province Cultural Service as the agency in charge of the NTT Regional Museum, in accordance with Government Regulation No. 71 of 2010 concerning Government Accounting Standards(SAP), not fulfilling the standard No. 07, because it has not made the presentation and disclosure of historic assets in the notes to the financial statements (CaLK). Keywords: Heritage assets, recognition, valuation, disclosure.
PENGARUH AKUNTABILITAS DAN TRANSPARANSI TERHADAP PENGELOLAAN ALOKASI DANA DESA (ADD) DALAM PENCAPAIAN GOOD GOVERNANCE PADA DESA MANULEA, KECAMATAN SASITAMEAN, KABUPATEN MALAKA Christina Yunnita Garung; Linda Lomi Ga
JURNAL AKUNTANSI : TRANSPARANSI DAN AKUNTABILITAS Vol 8 No 1 (2020): JURNAL AKUNTANSI : TRANSPARANSI DAN AKUNTABILITAS
Publisher : Universitas Nusa Cendana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35508/jak.v8i1.2363

Abstract

The purpose of this study was to determine the effect of accountability and transparency on the management of village fund allocation and wanting good governance in Manulea Village, Sasitamean District, Malaka Regency. In this study, the type of research used by researchers is quantitative research using data. The population of this study was all village communities and village officials in Manulea. Based on the purposive sampling method, the number of samples obtained is 50 people. The data used by researchers are primary data and secondary data with data collection techniques using observations and questionnaires which are considered the main instruments. In the testing phase, researchers use several testing methods that are considered very important to use. The methods are: descriptive statistics, infrational statistics, classic assumption tests, hypothesis testing, and test coefficient of determination.Based on the results of the research that has been conducted, it is concluded that accountability and transparency are partially have a significant, affect on the management of village fund allocation. While accountability and transparency simultaneously have a significant effect on the management of village fund allocation in achieving good governance in Manulea Village, Sasitamean District, Malaka Regency. Keywords: Management of Village Fund Allocation, Accountability, Transparency
AKUNTABILITAS PENGELOLAAN DANA DESA PADA DESA BENTENGRIWU KECAMATAN BORONG KABUPATEN MANGGARAI TIMUR Lusiana Priany Aliman; Yohana Febi Angi
JURNAL AKUNTANSI : TRANSPARANSI DAN AKUNTABILITAS Vol 8 No 1 (2020): JURNAL AKUNTANSI : TRANSPARANSI DAN AKUNTABILITAS
Publisher : Universitas Nusa Cendana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35508/jak.v8i1.2364

Abstract

The purpose of the study was to determine the accountability of village fund management which was seen from the planning, implementation, accountability to the guidance / supervision stages. This research was conducted in BentengRiwu village, Borong District, East Manggarai Regency. BentengRiwu Village is one of the villages that experienced obstacles related to the reporting of village funds. This research is descriptive qualitative. Data collection was carried out by direct observation in the field and by interviews with several related informants. This research is expected to be able to provide input to the village government in managing village funds. The results of this study indicate that the system of planningaccountability and guidance / supervision has been well implemented. While the implementation phase and also accountability still need to be improved for better management of village funds and must continue to receive guidance from the sub-district government. Keywords: Village Funds (DD), Planning, Implementation, Accountability, Coaching/Supervision
PENGARUH KINERJA KEUANGAN TERHADAP RETURN SAHAM PADA PERUSAHAAN SEKTOR PERDAGANGAN JASA DAN INVESTASI YANG TERDAFTAR DI BURSA EFEK INDONESIA Agren Bunga; Maria Elerina Douk Tunti
JURNAL AKUNTANSI : TRANSPARANSI DAN AKUNTABILITAS Vol 8 No 1 (2020): JURNAL AKUNTANSI : TRANSPARANSI DAN AKUNTABILITAS
Publisher : Universitas Nusa Cendana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35508/jak.v8i1.2365

Abstract

The study was conducted to determine the effect of financial performance measured using the current ratio, total asset turnover, debt to equity ratio, return on equity, and earnings per share on stock returns in services and investment trading sector companies listed on the Indonesian stock exchange. This research is quantitative research. The sampling technique using purposive sampling and obtained as many as 118 companies. The data analysis technique used is multiple regression analysis, classic assumption test, T test, F test, and determination coefficient test. The results of the T test show that partially, the current ratio, return on equity, and earnings per share have a significant effect on stock returns. Partially, total asset turnover and debt to equity ratio do not affect stock returns. The F test results show that the current ratio, total turnover assets, debt to equity ratio, return on equity, and earnings per share simultaneously influence stock returns. The results of determination coefficient concluded that 24.9% of stock returns can be explained by financial performance, and the remaining 75.1% is influenced by other factors outside of research. Keywords: financial performance, current ratio, total asset turnover, debt to equity ratio, return on equity, earnings per share, and stock returns
ANALISIS PERBANDINGAN KEUANGAN DESA PAMAKAYO DAN DESA LEWONAMA DI KABUPATEN FLORES TIMUR Markus A. K. B. Hallan
JURNAL AKUNTANSI : TRANSPARANSI DAN AKUNTABILITAS Vol 8 No 1 (2020): JURNAL AKUNTANSI : TRANSPARANSI DAN AKUNTABILITAS
Publisher : Universitas Nusa Cendana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35508/jak.v8i1.2367

Abstract

Developing village index both Pamakayo Village and Lewonama Village into the category of underdeveloped villages, this causes the three dimensions that most influence people's lives are social and economic. The dependence of financial assistance from the government is very high for these two villages. This is evidenced by the level of PADes that are so low, and are not followed by the realization of PADes that are far from the target set. The allocation of expenditure for taxpayments including tax refunds is almost a problem for all villages in East Flores, this is due to tax payments that are fraudulent with the location of the tax office far from East Flores. The commitment of Pamakayo Village officials in prioritizing development spending is better than that of Lewonama Village development expenditure. In one growth the development expenditure of the two villages is almost the same. Keywords: dimensions, expenditure allocation, development expenditure
RED FLAGS PENGELOLAAN DANA DESA Sarinah Joyce M. Rafael; I Komang Arthana
JURNAL AKUNTANSI : TRANSPARANSI DAN AKUNTABILITAS Vol 8 No 1 (2020): JURNAL AKUNTANSI : TRANSPARANSI DAN AKUNTABILITAS
Publisher : Universitas Nusa Cendana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35508/jak.v8i1.2368

Abstract

The Village Fund shows a positive influence on the level of village independence, which is indicated by an increase in village status. However, it is inseparable from the various problems that arise. The task of detecting fraud is not easy. The Village Consultative Body needs indicators or signs (red flags) that can help in focusing performance when monitoring the implementation of village fund management, which can be seen in the village financial statements. This study aimsto identify the effectiveness of red flags in detecting fraud in village fund management. This research was conducted by survey method through the distribution of questionnaires to the management of village consultative bodies which acted as supervisors in village development. Data were analyzed using descriptive statistics, using a mean test to assess the effectiveness of the red flags indicator. Keywords: village funds, red flags, fraud
PENGARUH PANDEMIC COVID 19 TERHADAP NPL BANK PERKREDITAN RAKYAT DI INDONESIA Maria I. H. Tiwu
JURNAL AKUNTANSI : TRANSPARANSI DAN AKUNTABILITAS Vol 8 No 2 (2020): JURNAL AKUNTANSI: TRANSPARANSI DAN AKUNTABILITAS
Publisher : Universitas Nusa Cendana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35508/jak.v8i2.2869

Abstract

ABSTRACTThis study aims to analyze the effect of the Covid 19 pandemic on the NPL of BPR in Indonesia registered with the Financial Services Authority during the study period from January 2017 to July 2020. The analytical method used is multiple regression with the Covid 19 pandemic as a dummy variable before and during the Covid 19 pandemic. The results of this study indicate that the Covid 19 pandemic has a significant and positive effect on the NPL of BPR in Indonesia. The Covid 19 pandemic is an extraordinary event that has caused economies around the world, including Indonesia, to experience a sharp decline. As a result, entrepreneurs, labor and other sectors of the economy lose income and profits, this has resulted in the inability of borrowers consisting of entrepreneurs to return funds to BPR in Indonesia.Keywords : NPL, Pandemic Covid 19, BPR.
REAKSI PASAR TERHADAP PERISTIWA AKSI DEMO TANGGAL 22 MEI 2019 DI BURSA EFEK INDONESIA (BEI) Maria P. L. Muga
JURNAL AKUNTANSI : TRANSPARANSI DAN AKUNTABILITAS Vol 8 No 2 (2020): JURNAL AKUNTANSI: TRANSPARANSI DAN AKUNTABILITAS
Publisher : Universitas Nusa Cendana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35508/jak.v8i2.2870

Abstract

ABSTRACT This study aims to examine the market reaction on the Indonesia Stock Exchange (IDX) for five days before and five days after the demonstration event on May 22, 2019. Market reaction is measured by the average abnormal return before and after the demonstration event on May 22, 2019. This is a listed company on the Indonesia Stock Exchange (IDX) whose shares are classified as LQ-45 share. The number of samples used was 34 companies. The hypothesis in this study was tested using Paired Samples Test analysis. The results of this test indicate that there is significant positive influence and significant differences before and after the demonstration event on May 22, 2019.Keywords :market reaction, abnormal return, demonstration event
FAKTOR-FAKTOR YANG BERPENGARUH TERHADAP MANAJEMEN LABA STUDI PADA PERUSAHAAN FOOD AND BAVERAGE Roudhotul Maksumah
JURNAL AKUNTANSI : TRANSPARANSI DAN AKUNTABILITAS Vol 8 No 2 (2020): JURNAL AKUNTANSI: TRANSPARANSI DAN AKUNTABILITAS
Publisher : Universitas Nusa Cendana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35508/jak.v8i2.2871

Abstract

ABSTRACT Earnings management is an action taken by a manager in a company to manage profits in the company. The study in this case aims to analyze the factors that influence earnings management. This research is expected to provide prospective investors with more information about the factors that affect earnings management in companies that will be invested in capital. The population in this study is the food beverage sub-sector company which was listed on the Indonesia Stock Exchange in 2015-2018. The sampling technique in this study used purposive sampling and obtained a sample of 12 companies. The analytical method used is multiple linear regression analysis using SPSS 20. The results of the data analysis show that leverage affects earnings management while company size, company age, profitability, and business risk do not affect earnings management. Keywords : Company Size, Levereage, Company Age, Profitability, Business Risk, Profit Management
PERSEPSI MAHASISWA AKUNTANSI DAN KARYAWAN DI BIDANG AKUNTANSI TENTANG FRAUD Putriyani Fransiska Missa; Sarinah Joyce M. Rafael
JURNAL AKUNTANSI : TRANSPARANSI DAN AKUNTABILITAS Vol 8 No 2 (2020): JURNAL AKUNTANSI: TRANSPARANSI DAN AKUNTABILITAS
Publisher : Universitas Nusa Cendana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35508/jak.v8i2.2872

Abstract

ABSTRACT This study aims to determine the perceptions of accounting students and employees in the accounting sector about fraud, as well as to see the gap between the perceptions of accounting students and the perceptions of employees in accounting about fraud. This type of research is a quantitative study using descriptive statistical analysis methods and the Mann Whitney U-test. The population in this study were accounting students and employees in the accounting sector in Kupang City. Sampling was done by using quota sampling technique and the data were processed as many as 123 samples, namely 74 accounting students and 49 accounting employees. Data collection in this study was carried out by distributing questionnaires to respondents. The results of this study prove that there are no significant differences in perceptions of accounting students' and employees' perceptions of accounting on the fraud and fraud triangle indicators (pressure, opportunity, and rationalization). However, in the illustration of fraudulent behavior, there is a significant difference between the perceptions of accounting students and employees in the accounting field. Although there are differences between the two groups, on the whole accounting students and employees in the accounting sector perceive fraud well. Keywords: Perceptions of Accounting Students, Perceptions of Employees in Accounting,Fraud, Fraud Triangle.

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