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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 102 Documents
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PENGARUH RASIO EFEKTIFITAS PENDAPATAN ASLI DAERAH DAN EFISIENSI BELANJA DAERAH TERHADAP KINERJA KEUANGAN DAERAH PADA DINAS LINGKUNGAN HIDUP PROVINSI DKI JAKARTA PERIODE 2018-2023 Rahil, Rahil; Widodo, Dwiyatmoko Puji; Nuraeni, Yuni Siti
JURNAL AKUNTANSI : TRANSPARANSI DAN AKUNTABILITAS Vol 12 No 2 (2024): JURNAL AKUNTANSI: TRANSPARANSI DAN AKUNTABILITAS
Publisher : Universitas Nusa Cendana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35508/jak.v12i1.18178

Abstract

Regional Original Income (PAD) is the basis of regional financing, the ability of a region to explore PAD will have an impact on the growth and development of the region. One of the local government agencies responsible for environmental management is the DKI Jakarta Environment Agency. The purpose of this study is to find out how much the financial ratio affects financial performance: (1) The effectiveness of PAD on Regional Financial Performance (2) the efficiency of Regional Expenditure on Regional Financial Performance for the period 2018-2023.The samples used are the Budget Realization Report and the Performance Report of Government Agencies of the DKI Jakarta Provincial Environment Agency for the 2018-2023 Period which have been audited by the Financial Audit Agency (BPK). The results of this study show that (1) The effectiveness of PAD has an effect on Regional Financial Performance with a significant value of 0.036 (2) Regional Expenditure Efficiency has no effect on Regional Financial Performance with a significant value of 0.388 (3) The PAD Effectiveness Ratio and Regional Expenditure Efficiency together have a significant effect on Regional Financial Performance with a significant value of 0.035.
PENGARUH MODERNISASI SISTEM ADMINISTRASI PERPAJAKAN, SANKSI PAJAK, DAN PELAYANAN FISKUS TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI PADA KPP PRATAMA KUPANG Lede, Stela Fitriana; Arthana, I Komang; Tameno, Nikson
JURNAL AKUNTANSI : TRANSPARANSI DAN AKUNTABILITAS Vol 12 No 1 (2024): JURNAL AKUNTANSI: TRANSPARANSI DAN AKUNTABILITAS
Publisher : Universitas Nusa Cendana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35508/jak.v12i1.18254

Abstract

The aim of this research is to determine the effect of modernization of the tax administration system, tax sanctions and tax services on individual taxpayer compliance at KPP Pratama Kupang partially and simultaneously. The data analysis technique used in this research is a multiple linear analysis technique. The data collection technique was carried out by distributing questionnaires offline and online. The sample used in this research was 100 individual taxpayers registered with KPP Pratama Kupang. The results of this research show that partially, tax sanctions have an effect on individual taxpayer compliance, but the variable modernization of the tax administration system and tax authorities services has no effect on individual taxpayer compliance. Meanwhile, simultaneously the variables of modernization of the tax administration system, tax sanctions and tax service services together influence individual taxpayer compliance.
ANALISIS PENERAPAN ACTIVITY BASED COSTING SYSTEM DALAM PENETAPAN HARGA POKOK PRODUKSI (STUDI KASUS PADA TOKO ROTI KAHANG JAYA LILIBA KUPANG) Dewi, Chelssy Angeleana; Oematan, Herly; Dethan, Minarni A.
JURNAL AKUNTANSI : TRANSPARANSI DAN AKUNTABILITAS Vol 12 No 1 (2024): JURNAL AKUNTANSI: TRANSPARANSI DAN AKUNTABILITAS
Publisher : Universitas Nusa Cendana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35508/jak.v12i1.18273

Abstract

The study entitled Analysis of Cost of Production Using Activity Based Costing System (Case Study at Kahang Jaya Liliba Bakery, Kupang City), purposes to resolve and analyze the estimation of the production’s price applying the Activity Based Costing System. Techniques to gather the data used in this study such as documentation, interviews, and observations at the Kahang Jaya Liliba Bakery, Kupang City. The goal of the analysis is the cost of making bread, including factory overhead costs, raw material prices, and direct labor prices at Kahang Jaya Liliba Bakery, Kupang City in 2023. The result showed that Sweet Pork Bread and Spicy Pork Bread experienced undercosting (lower cost) in the Convesional Method other than the Activity Based Costing Method. For Sweet Buns and White Bread experienced overcosting (higher costs) in the Convetional Method than the Activity Based Costing System.
PENGARUH ALOKASI ANGGARAN PENDAPATAN DAN BELANJA DAERAH TERHADAP PENANGANAN STUNTING PADA KABUPATEN/KOTA DI DARATAN TIMOR PROVINSI NUSA TENGGARA TIMUR Mansula, Renanta Linggar; Demu, Yohanes; Muga, Maria Prudensiana Leda
JURNAL AKUNTANSI : TRANSPARANSI DAN AKUNTABILITAS Vol 12 No 1 (2024): JURNAL AKUNTANSI: TRANSPARANSI DAN AKUNTABILITAS
Publisher : Universitas Nusa Cendana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35508/jak.v12i1.18358

Abstract

This study aims to determine the effect of the Regional Revenue and Expenditure Budget Allocation on handling stunting in Districts / Cities in the Timor Mainland of East Nusa Tenggara Province. Quantitative research using statistical analysis is the methodology employed. This research used multiple linear regression testing, hypothesis testing, classical assumption testing, validity and reliability testing, and descriptive statistical testing as analytical methodologies. The research included a sample of 45 public health department personnel from five districts/cities in Timor Mainland, East Nusa Tenggara Province. The results showed: (1) Regional Original Revenue does not impact the effective management of stunting. (2) The impact of the Special Allocation Fund on the management of stunting, (3) Village Fund has no effect on handling stunting, (4) The management of stunting is impacted by other legitimate regional revenues. (5) Regional Original Revenue, Special Allocation Fund, Village Fund, and More legitimate regional revenues impact the management of stunting.
PENGARUH MORAL DAN RELIGIUSITAS TERHADAP KEPATUHAN PAJAK (studi kasus pada Kantor UPTD Pendapatan dan Aset Daerah Provinsi NTT Wil. Kab. Malaka/ SAMSAT Malaka) Seran, Maria Marleni Mawar; Oematan, Herly M.; Tefa, Siprianus G.
JURNAL AKUNTANSI : TRANSPARANSI DAN AKUNTABILITAS Vol 12 No 1 (2024): JURNAL AKUNTANSI: TRANSPARANSI DAN AKUNTABILITAS
Publisher : Universitas Nusa Cendana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35508/jak.v12i1.18652

Abstract

The purpose of this research is to determine the influence of morality and religiosity of taxpayers on the compliance of motor vehicle taxpayers in Malaka Regency. This study was conducted at the UPTD Office of Revenue and Regional Assets of the NTT Province in the Malaka District/Samsat Malaka. The research method used is descriptive quantitative research. The types of data used in this research are secondary and primary data, and the analysis method employed in this study utilizes formulas and indicators of morality, religiosity, and tax compliance. According to the analysis results from the respondents collected through the distribution of questionnaires, it was found that the morality of taxpayers has a positive influence on tax compliance. Taxpayers with a high moral standard tend to be more compliant in fulfilling their tax responsibilities. However, religiosity does not show an influence on taxpayer compliance. This proves that even though individuals are religious, their level of tax compliance is not directly affected by that aspect of religiosity.
PENGARUH GOOD CORPORATE GOVERNANCE DAN KINERJA KEUANGAN TERHADAP HARGA SAHAM PADA PERUSAHAAN TEKNOLOGI YANG TERDAFTAR DI BURSA EFEK INDONESIA Putra, I Gede Cahyadi; Kepramareni, Putu; Manuari, Ida Ayu Ratih; Jayatri, Luh Dwi
JURNAL AKUNTANSI : TRANSPARANSI DAN AKUNTABILITAS Vol 12 No 2 (2024): JURNAL AKUNTANSI: TRANSPARANSI DAN AKUNTABILITAS
Publisher : Universitas Nusa Cendana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35508/jak.v12i2.18339

Abstract

This study aims to determine the effect of institutional ownership, managerial ownership, independent commissioners, return on assets, and current ratio to stock prices in technology companies listed on the ratio on the share price of technology companies listed on the Indonesia Stock Exchange. Indonesia Stock Exchange. This research is a quantitative type research. The data collection method uses purposive sampling method with several predetermined criteria that have been determined. The analytical tool used to test the hypothesis is multiple linear analysis. The results showed that institutional ownership and return on assets have a positive effect on stock prices in technology companies listed on the Stock Exchange. on stock prices in technology companies listed on the Indonesia Stock Exchange for the period 2020-2022. Indonesia Stock Exchange for the period 2020-2022. Meanwhile, managerial ownership, independent commissioners, and current ratio have no effect on stock prices in technology companies listed on the Indonesia Stock Exchange for the period 2020-2022. on technology companies listed on the Indonesia Stock Exchange for the period 2020-2022.
FENOMENA FLYPAPER EFFECT: STIMULAN ATAU KEMUNDURAN DESENTRALISASI FISKAL? Bolang, Rikhard Titing Christopher
JURNAL AKUNTANSI : TRANSPARANSI DAN AKUNTABILITAS Vol 12 No 2 (2024): JURNAL AKUNTANSI: TRANSPARANSI DAN AKUNTABILITAS
Publisher : Universitas Nusa Cendana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35508/jak.v12i2.18553

Abstract

This research aims to analyze the flypaper effect phenomenon in East Nusa Tenggara (NTT) Province and its impact on the implementation of fiscal decentralization in East Nusa Tenggara (NTT) Province. Using the panel data regression analysis method based on the choice of models carried out including Random Effect Model, Fixed Effect Model, and Common Effect Model which concluded that the best model used in this study was the Fixed Effect Model through the Chow Test and Hauman Test. The results of the test using the Fixed Effect Model explain that statistically the Balancing Fund variable has a significant effect on regional spending but does not apply to the PAD variable. In terms of the existence of the flypaper effect in the Regency/City government of East Nusa Tenggara Province (NTT), it is concluded that there is a flypaper effect phenomenon which is seen based on the coefficient value of the Balancing Fund variable which is greater than the coefficient value of PAD. So based on this analysis, it is concluded that there is a decline in fiscal decentralization if the use of the Balancing Fund, one of which is the General Allocation Fund (DAU), is still used as a source of financing for regional spending by the Regional Government.
ANALISIS IMPLEMENTASI ACTIVITY BASED COSTING (ABC) DALAM MENENTUKAN HARGA POKOK PRODUKSI PADA DIAN JATI MEBEL Ndese, Maria Avila; Dethan, Minarni A.; Tameno, Nikson
JURNAL AKUNTANSI : TRANSPARANSI DAN AKUNTABILITAS Vol 12 No 2 (2024): JURNAL AKUNTANSI: TRANSPARANSI DAN AKUNTABILITAS
Publisher : Universitas Nusa Cendana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35508/jak.v12i2.18845

Abstract

The aim of this research is to determine the cost of production at Dian Jati Mebel based on the Activity Based Costing method. Data collection techniques used in this research include observation, interviews and documentation methods. The data analysis method used in this research is a quantitative descriptive method. Quantitative descriptive analysis techniques are carried out by analyzing financial data obtained from the company. Data analysis was carried out using the Activity Based Costing method to calculate production costs. Based on research results, Mabel Dian Jati still uses traditional methods in determining production costs. Therefore, an activity-based costing method is needed to support Dian Jati Mebel's decision making and help determine production costs accurately.
SYSTEMATIC LITERATUR REVIEW: EQUITY CROWDFUNDING DALAM PERSPEKTIF INVESTOR Sumayyah, Sumayyah; Zahara, Inna
JURNAL AKUNTANSI : TRANSPARANSI DAN AKUNTABILITAS Vol 12 No 2 (2024): JURNAL AKUNTANSI: TRANSPARANSI DAN AKUNTABILITAS
Publisher : Universitas Nusa Cendana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35508/jak.v12i2.19267

Abstract

Systematic literature review, Equity Crowdfunding,Fintech, Perlindungan Investor, UMKM. Abstract− The equity crowdfunding business is also based on the principle of trust between the party providing funds, namely investors, and the party managing the funds of MSME actors. So from the case above, it seems that security and protection for investors is not directly proportional to the opportunities for business actors to obtain alternative capital. Therefore, equity crowdfunding investment can also be linked to agency theory. In this research, the descriptive qualitative method is proxied by a literature review. OJK regulations already contain consumer complaint services in the financial services sector. This regulation covers Equity Crowdfunding as a business subject and financial services institution. However, this regulation only provides facilities for consumers who have experienced losses due to violations by business subjects, so the existing protection approach is repressive. Meanwhile, in the context of implementing equity crowdfunding, which is included in the capital markets sector, the legal protection approach that is more emphasized is preventive protection. This is due to the importance of investor confidence in placing their investments in the capital market.
LITERASI KEUANGAN, INKLUSI KEUANGAN DAN FINANCIAL TECHNOLOGY DAMPAKNYA TERHADAP SUSTAINABILITY UMKM TARIK SIDOARJO Putri, Andin Cipta; Mauliddah, Nurullaili; Mahardhika, Budi Wahyu; Fatihudin, Didin
JURNAL AKUNTANSI : TRANSPARANSI DAN AKUNTABILITAS Vol 12 No 2 (2024): JURNAL AKUNTANSI: TRANSPARANSI DAN AKUNTABILITAS
Publisher : Universitas Nusa Cendana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35508/jak.v12i2.19333

Abstract

Penyerapan tenaga kerha menjadi salah satu peran bagi Usaha mikro, kecil dan menengah dalam mencapai pertumbuhan perekonomian di negara berkembang khususnya Indonesia. Sidoarjo merupakan salah satu daerah yang menjadi sorotan nasional karena mendapat julukan sebagai “Kota UMKM Indonesia”. Tarik sebagai salah satu bagian yang berada di Kabupaten Sidoarjo memiliki jumlah UMKM relatif banyak. Namun demikian, pelaku UMKM yang kurang mampu mengelola keuangan dengan baik dan masih manual dalam melakukan transaksi penjualan. Menganalisa pengaruh literasi keuangan, inklusi keuangan dan financial technology terhadap keberlangsungan usaha UMKM merupakan tujuan dari penelitian ini. Sampel riset meliputi para pelaku usaha UMKM Kecamatan Tarik yang masih aktif dengan jumlah 100 responden. Penelitian kuantitatif dengan sumber data primer menggunakan kuesioner yang telah dikukan pengujian validitas dan reliabilitas. Peneliti melakukan analisis menggunakan analisis regresi linear berganda dengan teknik pemilahan sampel stratified random sampling. Pengolahan data menggunakan alat bantu program SPSS versi 26.

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