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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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PENGARUH PENGGUNAAN TEKNOLOGI INFORMASI, KEMAMPUAN BERKOMUNIKASI INTERPERSONAL, DAN GAYA KEPEMIMPINAN TERHADAP KINERJA KARYAWAN (STUDI EMPIRIS PADA BANK SYARIAH DI KOTA AMBON) Ilham Habibi Zakaria; Theophilia Fina F. Leiwakabessy
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.v8i2.2873

Abstract

ABSTRACT This was study aimed to examined the effect of the use of information technology, interpersonal communication skills, and leadership styles on employee performance at Islamic Banks in Ambon City. The population of this research are all employees at three Islamic banks in Ambon City.Sampling was conducted using a purposive sampling and number of samples are 65 respondents. Technique of data collection is survey by using questionnaires. Analysis using multiple regression analysis. The results showed that the use of information technology had a positive and significant effect on employee performance. While interpersonal communication skills and leadership style variables do not significantly affect on employee performance. Keywords: Information Technology, Interpersonal Communication Ability, Leadership Style,and Employee Performance
PENGARUH RASIO KEUANGAN TERHADAP PERTUMBUHAN LABA PADA PERUSAHAAN MAKANAN DAN MINUMAN DI BEI Kharisma Aulia Dianitha; Endang Masitoh; Purnama Siddi
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.v8i2.2874

Abstract

ABSTRACT The purpose of this study is to determine the effect of financial ratios on profit growth in the food and beverage sub-sector manufacturing companies. The variables in this study are Quick ratio (QR), Debt to Equity Ratio (DER), Net Profit Margin (NPM), and Return on Investment (ROI). Sampling uses a purposive sampling technique with certain criteria. Which produced a sample of 12 food and beverage companies listed on the Indonesia Stock Exchange in 2015-2018. The analysis in this study uses multiple linear regression analysis by showing the results that Quick Ratio, Debt to Equity Ratio, Net Profit Margin has no effect on earnings growth, while Return On Investment has an effect on earnings growth. Key Words: QR, DER, NPM, ROI, Growth Profits
PENGARUH PERTUMBUHAN EKONOMI, BELANJA MODAL, KESEJAHTERAAN MASYARAKAT TERHADAP KETIMPANGAN PENDAPATAN ANTAR DAERAH DI PROVINSI NUSA TENGGARA TIMUR Novi Theresia Kiak
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.v8i2.2875

Abstract

ABSTRACT This study aims to determine how the influence of economic growth, capital expenditure and welfare affects the inequality of income distribution between districts / cities in East Nusa Tenggara Province. This research was conducted in the Regency / City of East Nusa Tenggara Province in 2014-2017. This research used panel data and was processed using eviews software. This research is expected to provide input to the East Nusa Tenggara provincial government. The results of this study indicate that among the three variables of economic growth, capital expenditure, and community welfare, economic growth only has a positive and significant effect. Based on these findings, the suggestion given is that district and city governments throughout the province of East Nusa Tenggara are deemed necessary to take strategic policies that are oriented towards increasing economic growth in the regions. by expanding employment opportunities, providing better economic infrastructure and in line with efforts to equal income distribution in the community, so that income inequality between regions can be minimized. Keywords : Economic Growth, Capital Expenditure, Welfare, Income Inequality between Regions
PENGARUH PENGUMUMAN STOCK BUYBACK TERHADAP REAKSI PASAR PADA PERUSAHAAN YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) PERIODE 2016-2019 Qonita Zein; Taufiq Akbar
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.v8i2.3645

Abstract

ABSTRACT This study aims to analyze the effect of share buyback announcements on the market reactions in companies listed at Indonesia Stock Exchange (ISE) within the year of 2016-2019. This study consisted of 32 samples of companies from all sectors listed on the Indonesia Stock Exchange (ISE) and made share buyback announcements. The data used in this study are secondary data in the form of stock prices and stock trading volume and the sample selection method uses purposive sampling method. The analytical method used in this research is the event study. The data analysis technique used for this study was the Kolmogrov-Smirnov normality test, followed by a paired sample t-test for hypothesis 1 and hypothesis 2 with a significance level of 0.05. The results of this study indicate that there is a significant influence on the average abnormal return variable, but there is no significant effect on the variable average trading volume activity beforeand after the announcement of stock buybacks. Keywords: Buyback, Abnormal Return, Trading Volume Activity.
ANALISIS PENERAPAN SISTEM PENGENDALIAN INTERNAL PADA KUALITAS PELAPORAN KEUANGAN YAYASAN KESEHATAN DAN KESEJAHTERAAN MASYARAKAT DI MAUMERE Natalia Rosi Permata; Minarni Anachi Dethan
JURNAL AKUNTANSI : TRANSPARANSI DAN AKUNTABILITAS Vol 9 No 1 (2021): JURNAL AKUNTANSI: TRANSPARANSI DAN AKUNTABILITAS
Publisher : Universitas Nusa Cendana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35508/jak.v9i1.3862

Abstract

ABSTRACT This study aims to determine and analyze the application of internal control systems based on COSO (Committee of Sponsoring Organizations of the Treadway Commission) theory, including the control enviroment, risk determinations, control activities, communication and information, and supervision have an effect on the quality of financial reporting in the Yayasan Kesehatan dan Kesejahteraan Masyarakat. The type of research is descriptive analysis. The data used are primary data and secondary data. There are four informants in this research. The data analysis technique used is the theory from Milles and Huberman. The results of this study indicate that application of internal control systems in Yakkestra is not fully in accordance with the theory set out in the COSO theory. The financial reporting quality based on ape financial reporting quality standards. Key Word: Internal Contol System, Quality of the financial reporting
AKUNTABILITAS DAN TRANSPARANSI PENGELOLAAN DANA BANTUAN OPERASIONAL SEKOLAH (Studi Pada Sekolah Di Kota Kupang) Eka Puteri Sine; Maria Elerina Douk Tunti; Sarinah Joyce Margaret Rafael
JURNAL AKUNTANSI : TRANSPARANSI DAN AKUNTABILITAS Vol 9 No 1 (2021): JURNAL AKUNTANSI: TRANSPARANSI DAN AKUNTABILITAS
Publisher : Universitas Nusa Cendana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35508/jak.v9i1.3925

Abstract

ABSTRACT This research is about Accountability and Transparency in the Management of School Operational Assistance (BOS) Funds. The purpose of this study was to determine accountability and transparency of the management of boss funds in school in the Kupang city. the research method used in this study was qualitative descriptive with data collection techniques using interviews, observation and documentation studies. The researcher interviewed several informants, namely the principal, treasurer, teacher, committee, supervisor of the PKPO service in Kupang city and also the parents of the students. The results of the study indicate that the implementation of accountability in the management of BOS funds has gone well seen from the form of accountability that is in accordance with the BOS technical guidelines carried out by the school towards the relevant parties whereas transparency in the management of BOS funds has not run well because there are still shortcomings in the publication stages. Keywords: BOS Funds Management, Accountability, Transparency
ANALISIS PERENCANAAN PAJAK MELALUI REVALUASI ASET TETAP PADA PT DESTINASI TIRTA NUSANTARA TBK Yohanes Demu; Ignasia Bunga Andrada
JURNAL AKUNTANSI : TRANSPARANSI DAN AKUNTABILITAS Vol 9 No 1 (2021): JURNAL AKUNTANSI: TRANSPARANSI DAN AKUNTABILITAS
Publisher : Universitas Nusa Cendana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35508/jak.v9i1.3958

Abstract

ABSTRACT This study aims to determine the application of tax planning through fixed asset revaluation at PT Destinasi Tirta Nusantara Tbk. The research approach used is descriptive quantitative. The type of data used is quantitative data and qualitative data. Quantitative data includes data on fixed assets of the company, the annual financial statements of PT Destinasi Tirta Nusantara Tbk for 2016 and the qualitative data used is the company profile in the 2018 annual report of PT Destinasi Tirta Nusantara Tbk with secondary data sources taken through the official website of the Indonesia Stock Exchange. The analysis technique used is descriptive. The results of this study indicate that the application of tax planning through fixed asset revaluation has an impact on the increasing tax expense that must be paid by companies as corporate taxpayers. When companies pay final income tax on fixed asset revaluation, the amount of tax expense that must be paid by the company increases. This is due to revaluation that is only carried out on fixed assets on land where the fixed assets cannot be depreciated. PT Destinasi Tirta Nusantara Tbk needs to consider not only revaluing land fixed assets. PT Destinasi Tirta Nusantara Tbk can carry out revaluation of fixed assets other than land, which can be depreciated, such as buildings and infrastructures, furniture and fixtures, and vehicles. Keywords: Tax Planning, Fixed Asset Revaluation, Fixed Assets
PENGARUH SISTEM INFORMASI AKUNTANSI TERHADAP KINERJA KARYAWAN BADAN USAHA MILIK DESA (BUMDesa) DI KABUPATEN MANGGARAI TIMUR Mayolus A. Chorvinno Tatu; Sarinah J. M Rafael
JURNAL AKUNTANSI : TRANSPARANSI DAN AKUNTABILITAS Vol 9 No 1 (2021): JURNAL AKUNTANSI: TRANSPARANSI DAN AKUNTABILITAS
Publisher : Universitas Nusa Cendana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35508/jak.v9i1.3969

Abstract

ABSTRACT In the era of government now the village plays an important role where the village is the front guard to identify any problems that exist in society. One way for the village to prosper the community is to establish a Village-Owned Enterprise (BUMDesa). This study aims to determine whether there is an influence of the accounting information system on the performance of BUMDesa employees / administrators in East Manggarai Regency. This research uses a mix method. This research was conducted at 12 BUMDesa in East Manggarai Regency. The results of this study indicate that the accounting information system has a positive effect on employee / management performance in East Manggarai Regency. The magnitude of the influence of the accounting information system on performance is 29.8%. The results of the interviews also showed the same results where from the elaboration of each indicator the researchers concluded that the accounting information system affected the performance of BUMDesa employees/administrators in East Manggarai Regency. Keywords: Accounting Information System, Performance of Employees, Village Owned Enterprises
POTENSI PENERIMAAN PAJAK BUMI DAN BANGUNAN SEKTOR PERDESAAN DAN PERKOTAAN (PBB P2) DESA BANGKA LELAK KABUPATEN MANGGARAI Yulita Meilinda Kurnia; Karmila Dwi Lestari Mutia
JURNAL AKUNTANSI : TRANSPARANSI DAN AKUNTABILITAS Vol 9 No 1 (2021): JURNAL AKUNTANSI: TRANSPARANSI DAN AKUNTABILITAS
Publisher : Universitas Nusa Cendana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35508/jak.v9i1.3974

Abstract

ABSTRACT This research aims to determine the potential revenue from Land and Building Tax in Bangka Lelak Village, Manggarai Regency. The data used in this research is qualitative data with primary data sources and secondary data. The data collection technique in this research is triangulation with data analysis methods using the analytical model used by Miles and Huberman. In this research also illustrating the potential revenue from Land and Building Tax in Bangka Lelak Village, Manggarai Regency is IDR 81,840,912 and a potential loss of Land and Building Tax is IDR 76,093,689 due to inhibiting factors caused by the government and taxpayers. Bangka Lelak Village, Manggarai Regency has a large tax potential when viewed from changes in Development, Community Economy and Land Selling Price. Keywords: Potential, Land and Building Tax.
ANALISIS KELAYAKAN INVESTASI PEMBUATAN BAGAN APUNG BARU (STUDI PADA NELAYAN BAGAN APUNG DI OESAPA, KOTA KUPANG) Anthon Kerihi; Yunita Yunita
JURNAL AKUNTANSI : TRANSPARANSI DAN AKUNTABILITAS Vol 9 No 1 (2021): JURNAL AKUNTANSI: TRANSPARANSI DAN AKUNTABILITAS
Publisher : Universitas Nusa Cendana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35508/jak.v9i1.3984

Abstract

ABSTRACT Establishing of a lift net as a business in the field of marine and fisheries, as well as producing fish by following the conditions of the sea and weather which can change and affect production activities so as to provide income that is uncertain and difficult to predict. Therefore, this research was conducted with the aim to find out whether fish production using this lift net can be said to be feasible in the aspects of law, market and marketing, management, technical and operational, economic, social, EIA, and finance. Before recommending to investors, an investment feasibility analysis is needed to determine the level of feasibility. The analysis was carried out with 10-year projections using a pessimistic, moderate and optimistic scenario. Some things that need to be done are, legalizing business activities, designing marketing strategies, knowing technical and operational activities, determining four management functions, knowing the positive economic, social impacts, negative impacts on the environment and determining future sales estimates calculating profit / loss, cash flows, financial feasibility assessment (NPV, IRR, PP and PI) and sensitivity analysis. After the analysis, it was found that this investment is feasible and can be recommended in every scenario and of course the optimistic scenario produces is better level of feasibility compared to other scenarios. Keyword: Feasibility Analysis, Invesment, Lift Net, Fishing Industri.

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