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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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PENERAPAN PROSEDUR PEMBERIAN INSENTIF BAGI PENGELOLA DAN TUTOR PENDIDIKAN ANAK USIA DINI DI LINGKUNGAN DINAS PENDIDIKAN DAN KEBUDAYAAN KABUPATEN MUSI BANYU ASIN Endang Endang
JAKA - Jurnal Jurusan Akuntasi Vol 2 No 2 (2017): JURNAL AKUNTANSI, KEUANGAN DAN AUDIT
Publisher : P3M- Politeknik Negeri Kupang

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Abstract

Penelitian ini bertujuan untuk mengetahui penerapan prosedur pemberian insentif bagi pengelola dan tutor Pendidikan Anak usia Dini di lingkungan Dinas Pendidikan dan Kebudayaan Kabupaten Musi Banyusain. Metode yang digunakan adalah kualitatif dengan menganalisis data primer dan sekunder. Dari hasil analisis data menunjukkan bahwa penerapan prosedur pemberian insentif bagi pengelola dan tutor Pendidikan Anak usia Dini dilingkungan Dinas Pendidikan dan Kebudayaan Kabupaten Musi Banyu Asin. Sudah diterapkan dengan baik dan sesuai dengan Peraturan yang ada, namun dalam pelaksanaannya seringkali Pengelola dan Tutor masih belum memahami proses penerimaan dana insentif karena belum adanya alur atau flowchard yang secara teknis dan rinci yang mempermudah dalam kepengurusan tersebut, sehingga terjadi keterlambatan dalam administrasi yang berdampak pada keterlambatan penerimaan insentif oleh pengelola dan tutor PAUD
ANALISIS FAKTOR – FAKTOR YANG MEMPENGARUHI PENYERAPAN ANGGARAN BELANJA PADA ORGANISASI PERANGKAT DAERAH DI KOTA KUPANG Meyulinda Aviana Elim Deasy Susana Ndaparoka Thobias Elianus David Tomasowa
JAKA - Jurnal Jurusan Akuntasi Vol 3 No 2 (2018): Jurnal Akuntansi Keuangan dan Audit, JAKA
Publisher : P3M- Politeknik Negeri Kupang

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Abstract

Penelitian ini bertujuan untuk menganalisis faktor-faktor yang mempengaruhipenyerapan anggaran belanja pada OPD diKota Kupang. Sampel penelitian adalah respondenyang menduduki jabatan di bidang yang berkaitan dengan anggaran, diantaranya adalahpejabat pembuat komitmen, pejabat pelaksana teknis kegiatan, pejabat penandatangan suratperintah membayar dan bendahara pengeluaran pada OPDdi Kota Kupang.Metode penelitian yang digunakan adalah metode kuantitatif dengan alat analisis regresilinear berganda. Variabel dalam penelitian iniadalah lima variabel independendan satuvariabel dependen, yaitu: perencanaan anggaran (X1), pelaksanaan anggaran (X2), pengadaanbarang dan jasa (X3), komitmen manajemen (X4), lingkungan birokrasi (X5), sedangkan satuvariabel dependen adalah penyerapan anggaran (Y).Hasil penelitian menunjukkan bahwa baik secara simultan maupun parsial perencanaananggaran, pelaksanaan anggaran, pengadaan barang jasa, komitmen manajemen danlingkungan birokrasi berpengaruh positif dan signifikan terhadap penyerapan anggaranpendapatan dan belanja pada OPD di Kota Kupang.
ANALISIS FAKTOR – FAKTOR YANG MEMPENGARUHI PENERAPAN AKUNTANSI BERBASIS AKRUAL PADA DINAS PARIWISATA DAN EKONOMI KREATIF PROVINSI NTT Resvina Situmorang; Agustinus Beda Kewela; Irwan Irwan; Yunelci M. Seliamang
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 examine the extent of the influence of regulatory development on the application of accrual-based government accounting standards; the effect of information systems on the application of accrual-based government accounting standards; and the influence of the quality of human resources on the application of accrual-based government accounting standards. Especially at the works units and examine the various factors that exist at the tourism and creative economics department of east Nusa Tenggara province from human factors thought to have an influence on the level implementation of accrual accounting. The human factors include level of education employees, employees training and the quality of information technology. The data collected were processed using questionnaires and purposive sampling technique with the criteria of bachelor degree or associate degree, working above four years and permanent employees. A total of 67 samples using tolerance error 10 percent became 40 samples. The multiple data analysis technique using statistic application SPSS 25.0. The result of this study indicate that the implementation of accrual accounting at the tourism and creative economics department of east Nusa Tenggara province is still low. In Particular the implementation of accrual accounting is significantly affected by level of education employee, employees training and the quality of information technology
ANALISIS EFEKTIVITAS DAN KONTRIBUSI PENERIMAAN NEGARA BUKAN PAJAK (PNBP) PADA LEMBAGA KEPOLISIAN (DIREKTORAT LALU LINTAS POLDA NTT) SEBELUM PANDEMI DAN PADA MASA PANDEMI Clara Margilia Reinamah
JAKA - Jurnal Jurusan Akuntasi Vol 7 No 1 (2022): Jurnal Akuntansi, Keuangan dan Audit (JAKA)
Publisher : P3M- Politeknik Negeri Kupang

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Abstract

The purpose of this study was to measure the level of effectiveness and contribution of Non-Tax Revenue at the Directorate of Traffic East Nusa Tenggara, National Police of the Republic of Indonesia before the pandemic and during the pandemic. The method used in this research is descriptive quantitative. Data collection techniques used in this research are document studies and literature studies, while data analysis techniques use effectiveness ratio analysis with the output in the form of contributions made to state revenues. The results show that the level of effectiveness of Non-Tax Revenue in the period before pandemic, namely in 2019 was classified as ineffective with a ratio of 67.4%, and the level of effectiveness in 2020 during the Covid 19 pandemic was also ineffective with a ratio of 62.2%. The largest contribution rate of Non-Tax revenue during the pandemic in 2019 was generated from the BPKB component with a percentage of 48% and the lowest was from regional mutations with a percentage of 0.39%, while during the pandemic in 2020 the largest contribution was from STNK with a percentage of 35.34% and the lowest from the mutation area is 0.75%. This is influenced by the weakening of the community's economy due to the pandemic due to job losses due to the pandemic. The recommendation that can be given to the Traffic Directorate is to improve performance by providing socialization to the public about the importance of paying Non-tax revenue so that the target can be achieved, the Directorate must provide Strict sanctions for vehicle users who do not pay their obligations
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI KUALITAS INFORMASI LAPORAN KEUANGAN PADA KANTOR WILAYAH KEMENTERIAN HUKUM DAN HAM PROVINSI NTT Deshna Elisabeth Ledo; Alfred T. Rantelobo; J. Dessy Tapatfeto
JAKA - Jurnal Jurusan Akuntasi Vol 6 No 2 (2021): Jurnal Akuntansi, Keuangan dan Audit (JAKA)
Publisher : P3M- Politeknik Negeri Kupang

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Abstract

In Government Regulation No. 71/2010, the following four characteristics are the normative requirements needed so that government financial reports can meet the desired quality, namely: relevant, reliable, comparable, and understandable. The problems to be examined in this study are the factors that affect the quality of financial statement information.This study analyzes human resource competence, internal control systems, and technology utilization on the quality of financial report information at Kementerian Hukum Dan HAM Regional Office, NTT Province. This research includes quantitative research. Data collection was carried out by distributing questionnaires to employees of the Kemenkumham Regional Office's finance division. This study uses primary data, namely, research data obtained or collected directly from the original source. The statistical method used is multiple linear regression analysis techniques.This study's results are based on partial tests; human resource competence, technology use, and internal control systems have a positive effect on the quality of financial statement information. Moreover, based on the simultaneous test results, human resource competence, technology use, and internal control systems significantly affect the quality of financial report information at Kementerian Hukum Dan HAM Regional Office, NTT Province. This study concludes that the competence of human resources, technology use, and internal control systems affect the quality of financial report information at Kementerian Hukum Dan HAM Regional Office, NTT Province

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