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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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ANALISIS PENERAPAN SISTEM INFORMASI MANAJEMEN DAERAH (SIMDA) KEUANGAN PADA SEKRETARIAT DAERAH PEMERINTAH KABUPATEN TIMOR TENGAH SELATAN Nesimnasi, Yabes Edison; Ga, Linda Lomi; Tungga, Cicilia A.
JURNAL AKUNTANSI : TRANSPARANSI DAN AKUNTABILITAS Vol 11 No 1 (2023): JURNAL AKUNTANSI: TRANSPARANSI DAN AKUNTABILITAS
Publisher : Universitas Nusa Cendana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35508/jak.v11i1.10249

Abstract

This study aims to obtain an overview of the implementation of financial SIMDA at the Regional Secretariat (SETDA) of the South Central Timor Regency Government, as well as to find out the causal factors that the Regional Secretariat has in implementing financial SIMDA, a well as the quality of information resulting from its implementation. Respondents in the study were 5 people consisting of Regional Secretariat employees, namely Administrative Section Employees, Accounting and Reporting Section Employees, Head of Finance and Reporting Sub Division and Section Head. Data were collected through direct interviews with respondents using interview guides, direct observation of the activities of the Regional Secretariat employees and documentation studies of related documents. The results of the interviews and the collected data were analyzed by descriptive method using a phenomenological approach. The results of the study indicate that in general the employees of the Regional Secretariat have understood the meaning of financial SIMDA and the description of its implementation related to input and output data. The factors possessed in implementing the implementation of SIMDA Finance are communication, human resources, attitude/disposition and bureaucratic structure, while the quality of information generated from the implementation of SIMDA Finance is reliable, but not timely and relevant.
ANALISIS KINERJA ANGGARAN MENGUNAKAN METODE VALUE FOR MONEY PADA PEMERINTAH DAERAH PROVINSI NUSA TENGGARA TIMUR PERODE 2017-2021 Tameon, Alwin Fedianto; Rafael, Sarinah Joyce M.; Ga, Linda Lomi
JURNAL AKUNTANSI : TRANSPARANSI DAN AKUNTABILITAS Vol 11 No 1 (2023): JURNAL AKUNTANSI: TRANSPARANSI DAN AKUNTABILITAS
Publisher : Universitas Nusa Cendana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35508/jak.v11i1.10250

Abstract

The aim of this study is to determine the performance of the budget for the Regional Government of East Nusa Tenggara Province for five fiscal years (2017-2021) with the concept of measuring value for money which consists of three main elements, namely economy, efficiency and effectiveness. The type of research used in this study is to use a qualitative descriptive method. Data collection techniques used in this research are documentation techniques and literature assessment techniques. The data processed in this study is a report on the budget realization of the periode year from 2017-2021 for the Province of East Nusa Tenggara. The data analysis technique used in this study are using economic ratios, efficiency ratios, and effectiveness ratios. The results of this study indicate that the financial performance of the Government of East Nusa Tenggara Province for the 2017-2021 for economic ratios is in the quite economical category, and efficiency ratios are in the efficient category, while for effectiveness ratios are in the effective category. The results of this analysis explain that the Regional Government of East Nusa Tenggara Province is good at managing its finances
ANALISIS PERTUMBUHAN EKONOMI IKNLUSIF PROVINSI NUSA TENGGARA TIMUR TAHUN 2016-2020 Lestari, Farida Ayu; Ballo, Fransina W; Kiak, Novi Theresia
JURNAL AKUNTANSI : TRANSPARANSI DAN AKUNTABILITAS Vol 11 No 1 (2023): JURNAL AKUNTANSI: TRANSPARANSI DAN AKUNTABILITAS
Publisher : Universitas Nusa Cendana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35508/jak.v11i1.10252

Abstract

This study aims to determine the value of inclusive economic growth and what This study aims to determine the value of inclusive economic growth and what factors influence inclusive economic growth in East Nusa Tenggara districts/cities in 2016-2020. This study uses primary data with PEGR (Poverty Equivalent Growth Rate) method analysis to determine the value of inclusive growth and uses paht analysis to determine the factors that influence inclusive growth. Theresults of the analysis to show the value of inclusive growth from 21 districts and 1 city that experienced inclusive economic growth resulted in the finding that on average in 2016-2020 inclusive growth has increased every year so that in 2020 it experienced the highest achievement with an average of 0.64 which resulted in 21 districts and 1 city of East Nusa Tenggara having reached an inclusive state. Furthermore, to find out what factors affect inclusive economic growth using path analysis / (path analysis) from the test results to know the factors that directly and indirectly influence inclusive economic growth, the level of unemployment on inclusive economic growth and other factors. such as the poverty rate and the gini ratio influence indirectly through economic growth as an intervening variable. The creation of inclusive growth does not only affect economic growth in the poverty rate, unemployment rate and gini ratio so as to accelerate the realization of inclusive growth in East Nusa Tenggara.
PENGELOLAAN DANA DESA DALAM BIDANG PEMBERDAYAAN (STUDI KASUS DESA NEKBAUN, KECAMATAN AMARASI BARAT, KABUPATEN KUPANG) Kerihi, Anthon Simon Y.; Demu, Yohanes; Tkela, Melianus E.
JURNAL AKUNTANSI : TRANSPARANSI DAN AKUNTABILITAS Vol 11 No 1 (2023): JURNAL AKUNTANSI: TRANSPARANSI DAN AKUNTABILITAS
Publisher : Universitas Nusa Cendana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35508/jak.v11i1.10253

Abstract

This study aims to identify and explain how the village fund management in 2021 in the field of empowerment. This will certainly be adjusted based on the Minister of Home Affairs Regulation No. 113 of 2014 concerning Village Financial Management. This research uses qualitative method with interview technique and field documentation on 14 informants as key informants who are trusted to know about village financial management starting from the planning, budgeting, implementation, administration, reporting and accountability stages. The results of the study found that the existence of programs that had not been implemented or carried out well such as BUMDES and Taman Eden due to village fund management in the field of empowerment had not applied the principles of transparency, accountability, participants, and obedience and budget discipline in a good and correct manner. This is caused by several things including; lack of understanding from village officials regarding village fund management, especially in the area of empowerment, lack of level of community participation also in program implementation, lack of supervision from the district or provincial level also causes village governments to neglect in carrying out their duties and responsibilities, lack of training and socialization as one of the obstacles in the village fund management process, on the other hand, there are individuals who want to take advantage of funds sourced from the APBN, and the latter is a classic problem found in almost every village. Human power is less qualified due to the small number of people who have tertiary education.
PENGARUH STRUKTUR AKTIVA DAN LIKUIDITAS TERHADAP STRUKTUR MODAL DENGAN KEPEMILIKAN INSTITUSIONAL SEBAGAI VARIABEL MODERATING PADA PERUSAHAAN CONSUMER NON CYCLICAL TAHUN 2018-2022 Pardosi, Yuliana Cristine; Martono, Adi
JURNAL AKUNTANSI : TRANSPARANSI DAN AKUNTABILITAS Vol 11 No 2 (2023): Vol 11 No 2 (2023): JURNAL AKUNTANSI: TRANSPARANSI DAN AKUNTABILITAS
Publisher : Universitas Nusa Cendana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35508/jak.v11i2.12345

Abstract

The impact of the Covid 19 pandemic has forced companies to sell their assets as an alternative funding source to improve their capital structure and company performance. This is interesting to study because the phenomenon that occurs is that several companies carry out this strategy. This study aims to see whether changes in asset structure and liquidity to the company's capital structure, which are moderated by institutional ownership will have a positive effect. This study uses a quantitative method, sourced from secondary data, namely companies listed on the Indonesia Stock Exchange in the non-cyclical consumer industry sector for the 2018-2022 period. Companies included in this sector are companies that produce and sell products needed by the community. The data processing technique is multiple linear regression with a moderating factor. The results of this study are that the asset structure has no effect on the company's capital structure, while liquidity has a negative effect on the capital structure. The influence of asset structure on the capital structure is moderated negatively by institutional ownership, however, the effect of liquidity on the capital structure is not moderated by institutional ownership.
PERANAN BADAN PERMUSYAWARATAN DESA DALAM PENYUSUNAN ANGGARAN PENDAPATAN DAN BELANJA DESA DI DESA MATA AIR KECAMATAN KUPANG TENGAH KABUPATEN KUPANG Gelang, Fransiskus Jasnaida; Sonbay, Yolinda Yanti; Timuneno, Antonius Yohanes William
JURNAL AKUNTANSI : TRANSPARANSI DAN AKUNTABILITAS Vol 11 No 2 (2023): Vol 11 No 2 (2023): JURNAL AKUNTANSI: TRANSPARANSI DAN AKUNTABILITAS
Publisher : Universitas Nusa Cendana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35508/jak.v11i2.12730

Abstract

In the current government era, the village plays an important role where the village is at the forefront of identifying any problems that exist in society. One way for the government to find out about problems in the community is to form a Village Consultative Body (BPD) so that people's aspirations can be recorded in the RAPBDes to make the APBDes. This study aims to find out how the process of preparing the APBDes is, what is the role of the BPD in preparing the APBDes, whether the role of the BPD in preparing the APBDes in Mata Air Village has been effective. This study uses qualitative methods and the types of data in this study are primary data and secondary data. The results of this study indicate that the process of preparing the APBDes in Mata Air Village consists of several stages, starting with the village head forming a team until the village head determines the RAPBDes to become Perdes APBDes and submits it to the Regent through the Camat to be ratified as APBDes. The role of the BPD in preparing the APBDes is to capture community aspirations through meetings and decisions taken by the BPD reflect the needs of the community and the cooperation between the BPD and related agencies is quite good, so that the programs implemented are in accordance with the needs of the community. The preparation of the APBDes in Mata Air village has been running effectively because the BPD has carried out their duties in accordance with their portion or function where they carry out the various products they produce including village regulations and supervision regarding the implementation of the APBDes.
PENERAPAN STANDAR AKUNTANSI KEUANGAN ENTITAS MIKRO KECIL DAN MENENGAH SEBAGAI DASAR PENYUSUNAN LAPORAN KEUANGAN USAHA MIKRO KECIL DAN MENENGAH (STUDI KASUS PADA UMKM UD. SANGGADOLU, KOTA SOE) maak, ana yowester; Kerihi, Anthon S. Y.; Pau, Sarlin P. Nawa
JURNAL AKUNTANSI : TRANSPARANSI DAN AKUNTABILITAS Vol 11 No 2 (2023): Vol 11 No 2 (2023): JURNAL AKUNTANSI: TRANSPARANSI DAN AKUNTABILITAS
Publisher : Universitas Nusa Cendana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35508/jak.v11i2.13790

Abstract

The problem raised in this study is the recording of financial statements UD. Sanggadolu who is still doing the financial recording simply, not recorded in detail and not in accordance with current standards, in particular the Financial Accounting Standards of Micro and Medium Enterprises (SAK EMKM). The purpose of this research is to know the application of SAK EMKM as the basis of the preparation of the financial report of UMKM UD. Sanggadolu. The form of financial report based on SAKEMKM is the profit loss report, financial position report and records on financial reports. This research uses qualitative descriptive research methods, a kind of case study. The research informant is the owner of the UD. Sanggadolu, Bendahara and one of the staff of UD. Research is carried out through four stages, namely: data collection, data reduction, data presentation, and conclusion drawing. Based on the results of research related to the preparation of the financial report of UD. Sanggadolu based on EMKM SAK by adjusting the conditions of the existing transactions, the research results show that the elaboration of financial reports based on SAK EMKM is effective and accurate in achieving the objectives of business development, one of them through financial reports. With the financial statements that have been made, the owners can develop and expand their business more than the current conditions.
ANALISIS PENERAPAN AKUNTANSI LINGKUNGAN SEBAGAI PERTANGGUNGJAWABAN SOSIAL DI RUMAH SAKIT UMUM DAERAH S.K. LERIK KOTA KUPANG Dau, Yuliana Benedikta
JURNAL AKUNTANSI : TRANSPARANSI DAN AKUNTABILITAS Vol 11 No 2 (2023): Vol 11 No 2 (2023): JURNAL AKUNTANSI: TRANSPARANSI DAN AKUNTABILITAS
Publisher : Universitas Nusa Cendana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35508/jak.v11i2.13813

Abstract

This research aims to determine the application of environmental accounting as social responsibility at the S.K Lerik General Hospital and determine the efforts made by the hospital to reduce the environmental impact caused by hospital operational activities and to find out what costs have been reported by the hospital. . This research uses a qualitative approach, descriptive research type. Research informants were finance staff, sanitation staff, visitors/patients and the community who were determined based on purposive sampling techniques. The research was carried out in four stages, namely: data collection, data reduction, data presentation and conclusions. The results of the research concluded that the S.K Lerik Kupang Regional General Hospital had carried out the accounting treatment stages for waste management costs and recognized environmental costs incurred as operational costs, this recognition used the accrual basis method. Hospitals measure costs in terms of waste management based on the acquisition price in the previous year or budget (Historical Cost). Reporting environmental costs together into one financial report. Costs are included in the operational costs item. The S.K Lerik Kupang Regional General Hospital has managed its waste well, waste in the hospital is divided into two, namely liquid waste and solid waste, liquid waste is managed with an IPAL machine using the an-aerobic BIO FILTER system and solid waste is managed with an incinerator machine.
PENGARUH PELAKSANAAN PEMERIKSAAN PAJAK TERHADAP PENINGKATAN KEPATUHAN WAJIB PAJAK BADAN PADA KANTOR PELAYANAN PAJAK PRATAMA KUPANG Pello, Selfiana
JURNAL AKUNTANSI : TRANSPARANSI DAN AKUNTABILITAS Vol 11 No 2 (2023): Vol 11 No 2 (2023): JURNAL AKUNTANSI: TRANSPARANSI DAN AKUNTABILITAS
Publisher : Universitas Nusa Cendana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35508/jak.v11i2.13973

Abstract

This research analyzes the effect of implementing tax audits on increasing corporate taxpayer compliance at the Kupang Pratama Tax Service Office. The analysis used in this research is simple linear regression analysis. Tax Audit as the independent variable and Corporate Taxpayer Compliance as the dependent variable. The data source for this research is secondary data, namely data that has been processed by the Kupang Pratama Tax Service Office. The research results show that tax audits have a significant effect on corporate taxpayer compliance. This means that good taxpayer compliance can be achieved if the number of tax audits carried out by the tax inspector is high. Because the purpose of the audit is to test taxpayer compliance. This explains that tax audit actions can increase corporate taxpayer compliance at the Kupang Pratama Tax Service Office.
PERAN INSPEKTORAT KABUPATEN TIMOR TENGAH SELATAN DALAM MELAKUKAN PENGAWASAN PENGELOLAAN KEUANGAN DANA DESA PADA KECAMATAN KOTA SOE Taneo, Ovi Yuvita; Pau, Sarlin P. Nawa; Muga, Maria Prudensiana Leda
JURNAL AKUNTANSI : TRANSPARANSI DAN AKUNTABILITAS Vol 11 No 2 (2023): Vol 11 No 2 (2023): JURNAL AKUNTANSI: TRANSPARANSI DAN AKUNTABILITAS
Publisher : Universitas Nusa Cendana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35508/jak.v11i2.14395

Abstract

This research aims to determine the role of the South Central Timor Regency Inspectorate in supervising financial management of village funds in Soe Citysub-district. The data used in this research was obtained using interviews and field observation methods. This research uses a qualitative research approach. The informants in this research were the auditor at the Inspectorate of South Central Timor Regency, the village head and the staff in Kuatae village and Noemeto Village, Soe City sub-district. This research focuses on the role of the inspectorate with research points including the role of regional inspectorates, supervision and village funds. The analytical method used is the method developed bye Miles and Huberman (1984) with the Nvivo Software tool. The result of this research state that the role of the regional inspectorate in supervising village funds in Kota Soe sub-district is more focused on training to minimize the occurence of misappropriation of village funds.

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