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INDONESIA
Jurnal Akuntansi, Keuangan dan Audit (JAKA)
Published by Politeknik Negeri Kupang
ISSN : 25280651     EISSN : -     DOI : -
Core Subject : Economy,
Economics, Econometrics & Finance
JAKA Scientific Journal is published by the Accounting department, Kupang State Polytechnic. This journal is published twice (June and December) a year and accepts articles in the fields of: Accountancy Finance Auditing
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Akuntansi
Articles 95 Documents
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ANALISIS PENGELOLAAN BARANG MILIK DAERAH BERDASARKAN PERMENDAGRI NOMOR 19 TAHUN 2016 (STUDI KASUS PADA DINAS KEARSIPAN DAN PERPUSTAKAAN PROVINSI NTT) Finch Dianan Pandu; R. Setyo Budi Suharto; Alfred T. Rantelobo
JAKA - Jurnal Jurusan Akuntasi Vol 6 No 1 (2021): Jurnal Akuntansi, Keuangan dan Audit (JAKA)
Publisher : P3M- Politeknik Negeri Kupang

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Abstract

The management of regional property at the Office of Archives and Libraries of the Province of NTT has not been carried out optimally so that the optimality in the management of regional property has not been achieved optimally. The problem studied in this study is how the management of regional property is carried out at the NTT Provincial Archives and Library Service whether it is in accordance with applicable regulations, and the purpose of this study is to determine the management of regional property based on Permendagri Number 19 of 2016 concerning guidelines for managing property. at the Department of Archives and Libraries of the Province of NTT. This study uses a qualitative descriptive data analysis technique, which aims to systematically describe and describe the facts of the object under study by comparing the results obtained between the regional property management system at the Archives and Library Office of NTT Province with Permendagri Number 19 of 2016. The results of this study indicate that overall it has been carried out properly and in accordance with the cycle of Regional Property Management as regulated in Permendagri Number 19 of 2016, although not all of them have been carried out optimally where the destruction stage is not carried out by the Archives and Library Office of NTT Province, and at the coaching stage has not been carried out by the Department of Archives and Libraries of the Province of NTT. So it can be concluded that the regional property management system at the Archives and Library Office of NTT Province is not fully in accordance with the regulation of the Minister of Home Affairs Number 19 of 2016
IMPLEMENTATION OF THE PREPARATION OF MSME FINANCIAL STATEMENTS BASED ON THE FINANCIAL ACCOUNTING STANDARDS OF MICRO, SMALL AND MEDIUM ENTITIES (SAK EMKM) IN WEAVING MSME IN KUPANG CITY Meyulinda Aviana Elim
JAKA - Jurnal Jurusan Akuntasi Vol 7 No 2 (2022): Jurnal Akuntansi, Keuangan dan Audit (JAKA)
Publisher : P3M- Politeknik Negeri Kupang

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Abstract

This study aims to determine and analyze the implementation of the preparation of financial statements on MSME based on the Financial Accounting Standards for Micro, Small and Medium Entities (SAK EMKM). This study uses a qualitative method. Variable operational definition refers to SAK EMKM. Data analysis used descriptive qualitative analysis method. The results of the study show that: (1) weaving MSME in the city of Kupang have not presented financial reports based on SAK EMKM. (2) weaving MSME in Kupang City have not carried out accounting procedures according to accounting standards
KONTRIBUSI DAN STRATEGI SEKTOR PERIKANAN DALAM MENINGKATKAN PENDAPATAN ASLI DAERAH DI KABUPATEN TIMOR TENGAH SELATAN Kabul Putra Imanuel Mone; Donny T. S. Junias; Thobias E. D. Tomasowa
JAKA - Jurnal Jurusan Akuntasi Vol 5 No 2 (2020): Jurnal Akuntansi, Keuangan dan Audit (JAKA)
Publisher : P3M- Politeknik Negeri Kupang

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Abstract

This research aims to determine how much the contribution of the fisheries sector to local own-source revenue and also to find out how to increase local revenue from the fisheries sector. The data collection techniques used in this study were interviews and documentation. The data analysis technique used is the contribution analysis and SWOT analysis. Contribution analysis used to find out how much the fisheries sector's contribution to Regional Original Income, SWOT analysis is used to find out how to increase local own-source revenue from the fisheries sector. Based on the data analysis conducted, it is concluded that: The contribution of the fisheries sector to local own-source revenue in 2015 was 0.0011%; in 2016 it increased to 0.0029% than in 2017 increased to 0.0032%. However, in 2018 it decreased to 0.0027%, but in 2019 it increased again to 0.0040%. Then from the SWOT analysis, the Regional Government of South Central Timor Regency can increase local own-source revenue from the fisheries sector by optimizing the available funds to cultivate a supportive geographic and training Human Resources to take advantage of market availability.
ANALISIS POTENSI PENYIMPANGAN DALAM PENGADAAN BARANG/JASA PEMERINTAH TERHADAP TINDAK PIDANA KORUPSI Robin Tibuludji
JAKA - Jurnal Jurusan Akuntasi Vol 1 No 1 (2016)
Publisher : P3M- Politeknik Negeri Kupang

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Abstract

Pengadaan barang/jasa pemerintah merupakan bagian yang paling banyak dijangkiti korupsi, kolusi dan nepotisme. Indikasi kebocoran dapat dilihat dari banyaknya pengadaan proyek pemerintah yang tidak tepat waktu, tidak tepat sasaran, tidak tepat kualitas dan tidak efisien karena tidak mengikuti Peraturan Presiden RI Nomor 70 Tahun 2012. Akibatnya banyak alat yang tidak bisa dipakai, ambruknya bangunan gedung dan pendeknya umur konstruksi karena banyak proyek pemerintah yang masa pakainya hanya mencapai 30~40 persen dari seharusnya, disebabkan tidak sesuai atau lebih rendah dari ketentuan dalam spesifikasi teknis.Maraknya korupsi dalam pengadaan barang dan jasa dapat dilihat dari 33 kasus korupsi yang ditangani KPK pada tahun 2014, 24 kasus atau 77% merupakan kasus tindak pidana korupsi yang berhubungan dengan pengadaan barang/jasa pemerintah. Definisi tindak pidana korupsi secara gamblang telah dijelaskan dalam 13 buah Pasal dalam UU No. 20 Tahun 2001 tentang Pemberantasan Tindak Pidana Korupsi. KPK dengan tugas monitor berwenang melakukan pengkajian dan langkah pencegahan korupsi dalam pengadaan barang dan jasa pemerintah.Salah satu penyebab korupsi adalah lelang yang bersifat tertutup atau tidak transparan dan tidak diumumkan secara luas ke masyarakat. Bermacam-macam cara digunakan untuk membatasi informasi lelang, diantaranya memasang iklan palsu di koran atau tender arisan dimana peserta lelang sudah diatur terlebih dahulu pemenangnya baik oleh panitia pengadaan maupun di tingkat asosiasi. Penyimpangan inilah yang merangsang terjadinya mark-up dan korupsi.Karena itu KPK mendorong penerapan e-Announcement sebagai tahap awal dari e-Procurement yaitu mengumumkan rencana pengadaan dan pelaksanaan lelang di website pengadaan nasional yang dapat diakses secara online melalui internet. Sistem tersebut diharapkan dapat meningkatkan keterbukaan, transparansi dan akuntabilitas di instansi pemerintah Pusat, Provinsi, Kabupaten/Kota, BUMN, BUMD, BHMN dan Badan Layanan Umum.
ANALISIS PENGELOLAAN DANA DESA DALAM PENANGGULANGAN PANDEMI COVID-19 Aldehin Banoet; Meyulinda Aviana Elim; Alfred Tandirura Rantelobo
JAKA - Jurnal Jurusan Akuntasi Vol 5 No 1 (2020): Jurnal Akuntansi, Keuangan dan Audit (JAKA)
Publisher : P3M- Politeknik Negeri Kupang

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Abstract

Research on village fund management in tackling the Covid-19 pandemic (a case study in Kuanheun Village, West Kupang District, Kupang Regency, East Nusa Tenggara Province) aims to find out the process of managing village funds, especially at the budgeting stage (in the budgeting stage related to the preparation of the Village Income and Expenditure Budget. Fiscal Year 2020, changes to the Village Fund Budget for 2020, changes in priorities for the use of village funds in this case for the response to the Covid-19 Pandemic and the principles for drafting the Des Income and Expenditure Budget), the implementation stage (the implementation stage of village funds is related to the stages and requirements for distributing Village Funds In 2020, activities for handling Covid-19, Village Fund Direct Cash Assistance,and village financial administration) and the accountability stage in dealing with the Covid-19 pandemic (this accountability stage is related to the accountability report to be submitted to the Regent and the Village Consultative Body). This type of research uses a case study technique with a qualitative descriptive approach. The sample in this study amounted to 40 people consisting of village officials and the Kuanheun village community. Data collection was carried out by means of questionnaires, interviews and documentation which will be analyzed using qualitative descriptive methods in three stages, namely data reduction, data presentation, verification and conclusion. Based on the results of the analysis, it shows that the management of village funds at the budgeting stage has been carried out well but at the implementation stage and the accountability has not been fully carried out properly because at the implementation stage there are still activities which is not implemented according to what has been determined and at the accountability stage there is still no report made such as the first semester Realization of the Use of Village Funds Report.
PENGARUH PENERAPAN E-FILING, DAN KESADARAN WAJIB PAJAK TERHADAP KEPATUHAN WAJIB PAJAK Ria A. Apriyani; Selfesina Samadara; Munawar Munawar
JAKA - Jurnal Jurusan Akuntasi Vol 4 No 1 (2019): Jurnal Akuntansi, Keuangan dan Audit (JAKA)
Publisher : P3M- Politeknik Negeri Kupang

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This study aims to determine: (1) The effect of e-filing application on Taxpayer Compliance in Atambua Tax Office. (2) Taxpayer Awareness of Taxpayer Compliance in Atambua KPP. (3) Effect of e-filing application and Taxpayer Awareness on Taxpayer Compliance in Atambua KPP. The population in this study are taxpayers who are registered as e-filing users at Atambua Tax Office. The sample used in this study were 100 respondents. The data in this study were obtained primarily through a questionnaire (questionnaire). The questionnaire was tested for validity and reliability before the study. The classic assumption tests used are normality test, linearity test, multicollinearity test and heteroscedasticity test. The hypothesis test used is multiple linear regression analysis and t test. The results of this study indicate that (1) The application of e-filing has a positive and significant effect on Taxpayer Compliance in Atambua Tax Office. This is indicated by the coefficient of determination 0.454 which means that the application of e-filing affects taxpayer compliance by 45.4%. (2) The level of understanding of taxation has a positive and significant effect on taxpayer compliance in KPP Pratama Atambua. This is indicated by the coefficient of determination of 0.444 which means the level of understanding of taxation affects taxpayer compliance by 44.4%. (3) Taxpayer awareness has a positive and significant effect on taxpayer compliance in Atambua Tax Office. This is indicated by the coefficient of determination 0.621 means that taxpayer awareness affects taxpayer compliance by 62.1%. (4) The application of e-filing, the level of understanding of taxation and the awareness of taxpayers has a positive and significant effect on taxpayer compliance in KPP Pratama Atambua. This is evidenced by the calculated F value greater than F table that is 59,820> 3.94.
PENGARUH KUALITAS PELAYANAN FISKUS DAN PENGENAAN SANKSI ADMINISTRASI PAJAK TERHADAP KEPATUHAN WAJIB PAJAK REKLAME KOTA KUPANG Novita Charolin Bay; Selfesina Samadara
JAKA - Jurnal Jurusan Akuntasi Vol 1 No 1 (2016)
Publisher : P3M- Politeknik Negeri Kupang

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Abstract

Pajak Reklame adalah sebagai salah satu sumber pendapatan daerah yang berperan penting bagi anggaran dan belanja daerah, pajak reklame diharapkan dapat memberikan sumbangsih bagi kelangsungan pembangunan daerah. Pelayanan fiskus yang baik diharapkan mampu meningkatkan kepatuhan wajib pajak. Berdasarkan hasil analisis dan pembahasan ngenai pengaruh kualitas pelayanan fiskus dan pengenaan sanksi administrasi pajak terhadap kepatuhan wajib pajak reklame kota kupang diketahui bahwa Kualitas pelayanan fiskus berpengaruh positif dan signifikan terhadap kepatuhan wajib pajak reklame. Hal ini menunjukan bahwa makin tinggi kualitas pelayanan fiskus, maka kepatuhan wajib pajak pun akan tinggi, Sanksi administrasi pajak tidak berpengaruh positif dan signifikan terhadap kepatuhan wajib pajak reklame kota kupang. Hal ini menunjukan bahwa setiap kenaikan pengenaan sanksi administrasi pajak akan menurunkan kepatuhan wajip pajak dalam membayar pajak reklame, Kemampuan variabel independen ini menjelaskan besarnya pengaruh terhadap variabel dependen sebesar 40,4%, sementara 59,6% dijelaskan oleh variabel lain yang tidak digunakan dalam penelitian ini.
PENERAPAN GREEN ACCOUNTING PADA LAPORAN KEUANGAN UMKM (STUDI LITERATUR PADA UMKM DI INDONESIA) Ineldis Narsi; Anita Bessi; Beatrix Yunarti Manehat
JAKA - Jurnal Jurusan Akuntasi Vol 8 No 1 (2023): Jurnal Akuntansi, Keuangan dan Audit (JAKA)
Publisher : P3M- Politeknik Negeri Kupang

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The purpose of this study was to see how green accounting is applied to the financial statements of MSMEs in Indonesia. This research uses the library search method. This method directs researchers to search, find and analyze data from journals, books and various other literature related to the research topic. MSMEs must have the responsibility to understand and apply green accounting in their business operations. This is due to the important role of MSMEs as contributors to the country's economy, but also as producers of waste which can cause pollution and environmental damage. MSMEs have not implemented green accounting because there are no regulations governing this matter. The results show that the majority of MSMEs in Indonesia do not understand and applying green accounting to their financial reports. The majority of the obstacles are the low level of human resources and lack of socialization
ANALISIS PENGGUNAAN DANA DESA DALAM MENINGKATKAN PEMBANGUNAN DAN PEMBERDAYAAN MASYARAKAT DI DESA KLETEK KECAMATAN MALAKA TENGAH KABUPATEN MALAKA Marselina Clemens; R. Setyo Budi Suharto; Yunelci M. Seliamang
JAKA - Jurnal Jurusan Akuntasi Vol 4 No 2 (2019): Jurnal Akuntansi, Keuangan dan Audit (JAKA)
Publisher : P3M- Politeknik Negeri Kupang

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This study aims to analyze the use of village funds in Kletek Village, Central Malaka District, Malacca Regency, assessed from the aspect of using village funds for development and community empowerment in 2016-2018.This research is a kind of descriptive research. The data used in this study are primary data and secondary data. Data collection techniques are done by interview, observation and documentation using qualitative methods.The results of this study indicate that the use of village funds in Kletek Village, Central Malaka Sub-district, Malacca Regency is not in accordance with the PDTT Permendes No. 19 of 2017. The use of village funds for the development sector carried out in Kletek Village is only focused on one development activity, namely procurement, / development / maintenance of basic infrastructure facilities to meet the needs that include the residential environment (drainage) and transportation (roads and bridges / deckers). Whereas in the field of community empowerment, there are activities to increase village capacity such as the provision of TTG in agriculture and savings and loan activities managed by Bumdes as well as an increase in weaving services. However, in its implementation the Village Government lacked transparency for the community, causing a slight dissatisfaction with the community towards the results of the activities / programs carried out.
MODEL PENCIPTAAN LAPANGAN PEKERJAAN MELALUI PENGEMBANGAN EKONOMI LOKAL PADA KECAMATAN KELAPA LIMA KOTA KUPANG Hapsa Usman
JAKA - Jurnal Jurusan Akuntasi Vol 1 No 2 (2016)
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Penelitian ini dilakukan di Kecamatan kelapa lima yang memiliki 6 kelurahan dengan luas wilayah 15,31 KM2 dan jumlah penduduk 61.411 orang. Dengan memiliki banyak kekhasan lokal yang dapat di bina dan di manfaatkan menjadi ekonomi lokal bagi peningkatan pendapatan masyarakat dan daerah yang bersangkutan. Hasil pertanian, kerajinan kerajinan, home industri seperti gula lempeng dan sebagainya dapat dikembangkan menjadi daya tarik ekonomi lokal baik pada tataran daerah maupun nasional.Penelitian ini dilaksanakan pada 3 kelurahan yang ada di di Kecamatan kelapa lima dengan obyek potensi usaha masyarakat. Tujuan penelitian adalah untuk mengidentifikasi potensi sumberdaya ekonomi lokal yang berdaya tarik, berdaya saing tinggi dan berpotensi menciptakan lapangan pekerjaan. Data dikumpulkan melalui focus group discussion dengan masyarakat. Metode analisis yang digunakan adalah analisis deskriptif kualitatif pendekatan Analisa SWOT.Hasil penelitian menunjukkan bahwa banyak sektor usaha yang secara berturut-turut adalah : perikanan, perdagangan, industri rumah tangga dan jasa, pertanian dan peternakan sangat menjanjikan karena lokasi daerahnya sangat strategis. Ditinjau dari Jenis produk unggulannya berupa hasil Kelautan berupa ikan, makanan & minuman tradisional, kerajinan gula lempeng, jasa fotocopy dan Rental serta rumah makan. Hasil analisa SWOT menjelaskan bahwa ada beberapa kekuatan dan kelemahan masyarakat ekonomi lokal yakni sumber daya ekonomi lokal sangat potensi dan jumlah bahan baku serta tenaga kerja yang melimpah namun tidak adanya perhatian dan dukungan dari pemerintah dalam mengembangkan masyarakat didaerah ini, sementara itu peluang Dan ancaman yang ada di kecamatan kelapa lima diantaranya adalah minat dan kebutuhan masyarakat semakin banyak dan daya saing semakin tinggi. Untuk itu perlu adanya kerjasama dari berbagai pihak antara lain pemerintah, Bank, Lsm, Perguruan Tinggi dan Pengusaha dalam mengembangkan dan meningkatkan masyarakat ekonomi Lokal ini.

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