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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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PENERAPAN PROSEDUR AUDIT INTERNAL PEMBERIAN KREDIT PADA PT. BANK SULSELBAR CABANG SELAYAR Sintya Kartika Angelina; H. Andi Jam'an; Ainun Arizah
JAKA - Jurnal Jurusan Akuntasi Vol 8 No 2 (2023): Jurnal Akuntansi, Keuangan dan Audit (JAKA)
Publisher : P3M- Politeknik Negeri Kupang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32511/jaka.v8i2.1182

Abstract

This study aims to describe how the application of internal audit procedures for granting credit at PT. Selayar branch of Bank Sulselbar. The type of data used in this study is qualitative data obtained from interviews and informants related to the problem under study. Data collection is done by observation and interviews. In this study, the data sources used in data collection include primary data and secondary data. The results showed that the application of internal audit procedures for granting credit at PT. Bank Sulselbar Selayar branch has disbursed loans in accordance with established provisions and procedures, starting from the introduction and approach to prospective debtors, the credit application stage, data identification. After identifying the data by the credit department, it can be considered for approval or rejection with the aim of avoiding the risk of bad credit.
ANALISIS POTENSI RETRIBUSI TEMPAT REKREASI DI KABUPATEN BELU Calixtus Efrem Bone Lau; Donny T. S. Junias; Deetje W. Manuain
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

This study aims to measure the potential for recreational and user fees in Belu District and to conclude an appropriate tourism object development strategy to increase the acceptance of these fees. This research will be conducted in 4 (four) tourism objects managed by the Belu Regency Culture and Tourism Office, namely Pasir Putih Beach, Gurita Bay, Aufuik Beach, Susuk Pool. The data analysis technique used is Potential Analysis and SWOT Analysis. The results of the study showed that the potential for receiving recreational levies in Belu Regency was Rp. 204,778,000, with details: (1) Aufuik Beach with a potential levy of Rp. 80,482,500; (2) White Sand Beach with a potential levy of Rp. 79,462,500; (3) Gurita Bay with a potential levy of Rp. 30,812,000; and (4) Susuk Pool with a potential retribution of Rp. 14,021,000. The right strategies to increase revenue from the four tourist attractions are: (1) Strength-Threat Strategy by increasing the uniqueness of the object, using tariffs according to regulations, establishing good cooperation between related parties; (2) Strength-Opportunity Strategy by maintaining and further enhancing security, maintaining high potential and image, attracting workers from the surrounding community and conducting socialization with the local community; (3) Weakness-Threat Strategy by adding cleaning staff, clarifying and overcoming problems arising from negative issues, improving facilities and infrastructure as well as roads to objects and making affordable travel packages.
APLIKASI EXCEL FOR ACCOUNTING DALAM MENYUSUN LAPORAN KEUANGAN PADA PEMERINTAHAN DESA Thobias E. D Tomasowa
JAKA - Jurnal Jurusan Akuntasi Vol 3 No 1 (2018): JAKA, Jurnal Akuntansi, Keuangan dan Audit
Publisher : P3M- Politeknik Negeri Kupang

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Abstract

Tujuan penelitian ini untuk mengaplikasikan Excel For Accounting (EFA) dalam penyusunan laporan keuangan pada pemerintahan desa dimana Program EFA ini relatif mudah dan dapat dijalankan oleh orang yang tidak paham akuntansi sekalipun. Pendekatan penelitian ini menggunakan penelitian terapan dan bersifat kualitatif. Penelitian dilakukan pada pemerintahan Desa Mata Air Kecamatan Kupang Tengah Kabupaten Kupang Nusa Tenggara Timur.Obyek penelitian adalah pencatatan dan laporan keuangan pada pemerintahan desa. Data penelitian yang digunakan adalah data primer dengan mengambil langsung pada lokasi penelitian dan data sekunder berupa artikel/kajian teoritis maupun empiris. Teknik analisa data menggunakan pengamatan secara langsung pada Pemerintahan Desa Mata Air dengan cara mengamati, mengidentifikasi, merancang dan terakhir menerapkan aplikasi EFA.Hasil penelitian menunjukan bahwa pemerrintahan Desa Mata Air hanya membuat laporan realisasi pelaksanaan APBDesa dan belum membuat Laporan Kekayaan milik desa, Pencatatan masih dilakukan secara manual walaupun sudah memiliki komputer/laptop dan masalah sumber daya manusia berkaitan dengan pemahaman tentang pembukuan
FINANCIAL PERFORMANCE ASSESSMENT OF REGIONAL WATER COMPANY IN KUPANG DISTRICT WITH KEPMENDAGRI APPROACH NO. 47 YEAR 1999 Deetje Wieske Manuain
JAKA - Jurnal Jurusan Akuntasi Vol 2 No 1 (2017): JURNAL AKUNTANSI, KEUANGAN DAN AUDIT
Publisher : P3M- Politeknik Negeri Kupang

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Abstract

To be able to control the unfavorable financial condition, it is necessary to control for improvement as necessary. Control within the framework of improvement will be useful if it is based or refers to the company’s financial performance information. From the explanation that has been put forward in the background, it can be formulated the main problem in this research is “How the Company’s Regional Water Finance Performance Kabupaten Kupang with Kepmendagri no. 47 of 1999. The purpose of this research is to know the Financial Performance of Regional Water Company of Kupang Regency with kepmendagri No. 47 year 1999. This research was conducted at Kupang District Water Company, having address at Jalan Anggrek Number: Oepura-Kupang. Data collection technique used is interview technique; is researches do direct question and answer with the leadership of the company especially the financial, observation techniques that researches conduct observation and in-depth examination of financial statement documents to be used as data in the analysis. The technique of data analysis using financial ratios refers to Kepmendagri no. 47 Year 1999 on Performance Appraisal of Regional Water Company. The result of these calculations are further included in the performance classification d” 30, then the financial performance of regional Water Company of Kupang Regency in 2011 in bad / unhealthy condition. The result of analysis of ten indicators of financial performance of kupang district water company shows the company in unhealthy condition or unfavorable performance. With this unhelaty condition indicates a problem in the operational institution of the company. The result showed that the ratio of production assets to water sales by 0.62 with a credit score of 2. This ratio is still considered low and it is an indicator that the production assets have not been able and has not had an effect on the increase in water sales. Based on the result of the previous analysis and discussion, the authors can draw the conclusion that the financial performance of regional water company kupang regency in 2011 in unhealthy conditions. This is caused by several factors, among others : profit is too low, the value of water sales is still low, the company has long-term liabilities with a large enough value, debts abtained are not all used for business capital but others are used to finance operations so that companies can not provide profit. To improve the company’s unhealthy financial condition, the suggestion submitted by the researcher to the company at the end of this writing is: to improve the profitability if the business by increasing the water sales to the customer, minimize the debt value by empowering the accumulated depreciation value so as to reduce the cost burden, debt for investment and not used to pay the company’s operating costs
SISTEM DAN PROSEDUR PEMUNGUTAN RETRIBUSI PASAR DALAM MENINGKATKAN PENDAPATAN ASLI DAERAH DI KOTA KUPANG (STUDI KASUS PADA DINAS PENDAPATAN ASLI DAERAH KOTA KUPANG DAN PERUSAHAAN DAERAH PASAR KOTA KUPANG) Ayu Audina Mello Jasintha Dessy Tapatfeto Sulce Ifone Nafi
JAKA - Jurnal Jurusan Akuntasi Vol 2 No 2 (2017): JURNAL AKUNTANSI, KEUANGAN DAN AUDIT
Publisher : P3M- Politeknik Negeri Kupang

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Abstract

Keberhasilan APBD bertumbu pada para pedagang yang menjadi sumber penerimaan retribusi, mengingat retribusi pasar sebagai sumber pendapatan asli daerah yang potensial. Untuk mendukung hal tersebut tentunya diperlukan sebuah sistem dan prosedur pemungutan retribusi pasar yang jelas dan transparan yaitu berdasarkan standar pemerintah yaitu Kepmendagri Nomor 21 Tahun 2011. Penelitian ini bertujuan untuk mengetahui system dan prosedur retribusi pasar dalam meningkatkan pendapatan asli daerah di kota kupang. Metode penelitian yang digunakan dalam penelitian ini adalah metode deskriptif kualitatif. Teknik analisa data deskriptif kualitatif menggunakan teknik analisa sistem dan prosedur pemungutan retribusi pasar, dan formulir atau catatan akuntansi yang digunakan. Hasil penelitian menunjukkan bahwa sistem pemungutan retribusi pada Dinas Pendapatan Daerah Kota Kupang belum sepenuhnya menggunakan standar pemerintah menurut Kepmendagri Nomor 21 Tahun 2011. Hal ini terlihat dari 1). Adanya pembuatan dokumen SKR oleh pihak PD. Pasar yang mana seharusnya pembuatan dokumen SKR berdasarkan Kepmendagri Nomor 21 tahun 2011 dilakukan oleh kepala SKPD/ Pengguna Anggaran. 2). Dari pihak PD. Pasar juga hanya memberikan laporan rekapitulasi dan SPJ kepada Dinas Pendapatan Daerah Kota Kupang selaku SKPD, sedangkan berdasarkan Kepmendagri Nomor 21 tahun 2011 dokumen yang harus diserahkan untuk dipertanggungjawabkan adalah BKU Penerimaan, Buku Pembantu, Buku Rekapitulasi dan SPJ. Dampak dari hal ini ialah menimbulkan adanya peluang untuk melakukan kecurangan yang akan berdampak pada penerimaan Retribusi Pasar.
STUDY OF ESTABLISHMENT OF SPECIAL ECONOMIC ZONES OF TOURISM OF ROTE NDAO REGENCY Donny Teguh Santoso Junias Meyulinda Aviana Elim Raden Setyo Budi Suharto
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

The purpose of this study is to analyze the readiness of the Special Economic Zone of Tourism through regional strategic factors and mapping of tourist destination areas in Rote Ndao Regency. Regional development policy is an important instrument in overcoming regional problems, optimizing regional potential, reducing regional disparities, accelerating regional development, increasing regional competitiveness and excellence and improving the welfare of local communities. The data analysis technique uses descriptive qualitative analysis method with an exploratory approach. The results showed that Rote Ndao Regency was considered ready to be a Special Economic Zone of Tourism in terms of the aspects of the tourism industry and other strategic aspects such as infrastructure facilities and local human resources. Commitment and high synergy between the central government, Rote Ndao Regency government, local communities, the private sector, and foreign support will accelerate regional development to optimize regional excellence and improve national competitiveness.
KAJIAN TINGKAT PEMAHAMAN MAHASISWA AKUNTANSI TERHADAP SISTEM PENGADAIAN SYARIAH Rosmiati Puteri Ayu Pratiwi
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

Gadai menurut istilah syariah adalah menahan sesuatu disebabkan adanya hak yangmemungkinkan hak itu bisa dipenuhi dari sesuatu tersebut.Maksudnya menjadikan al-Aini(barang, harta yang barangnya berwujud konkrit, kebalikan dari ad-Dain atau utang) yangmemiliki nilai menurut pandangan syara’ sebagai watsiqah (pengukuhan, jaminan) utang,sekiranya barang itu memungkinkan untuk digunakan membayar seluruh atau sebagian utangyang ada.Tujuan dari penelitian ini adalah untuk mengetahui pemahaman mahasiswa akuntansi tentang pegadaian syariah. Metode penelitian ini adalah survey dengan pendekatan analisis kuantitatif. Teknik pengambilan sampel yaitu Simple Random Sampling, pengumpulan data menggunakan kuesioner. Alat Analisis data yang digunakan dalam penelitian ini adalah regresi linierberganda dengan uji validitas, uji reliabilitas, uji-F. Semua analisis diatas dihitungmenggunakan program SPSS 16.Hasil pengujian dinyatakan bahwa variabel mata kuliah Bank dan Lembaga Keuanganberpengaruh signifikan terhadap pemahaman sistem pegadaian syariah.
ANALISIS TRANSPARANSI PENGELOLAAN ANGGARAN PENDAPATAN DAN BELANJA DESA (STUDI KASUS PADA DESA SAHRAEN KECAMATAN AMARASI SELATAN KABUPATEN KUPANG Martina Kaisriani Rupa
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 research on transparency of village revenue and expenditure budget management (APBDes) aims to determine the transparency process of village revenue and expenditure budget management especially at the budgeting, implementation and accountability stages. This type of research uses a qualitative description. Data collection was carried out by means of questionnaires, interviews and documentation which will be analyzed using qualitative descriptive methods in three stages that is data reduction, data presentation, verification and conclusion. The result of this indicate that in general, village financial management in Saharen Village has been implemented well. But there are some problems that happen including the transparent stage of management on village income and expenditure budget for the last 4 years, the village apparatus work using the application so the community such as a RT/RW are not directly involved in the management of the APBDes, the planning stage of the village is lately submitting by secretary and it means over time to collect into local government. And the accountability stage of the village apparatus submitting accountability reports to the community by attaching billboards but not in detail so that the village of sahraen has not been said to transparent or open to the wider community.
ANALISIS LAPORAN KEUANGAN DALAM MENILAI KINERJA KEUANGAN PADA BADAN PENGELOLAAN KEUANGAN DAN ASET DAERAH KABUPATEN KUPANG Tiffany N. P. Gah; Ferdyan Tallo Manafe
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

This research was conducted with the aim of knowing the Financial Performance of the Regional Financial and Asset Management Agency of Kupang Regency. In this study, the method used is descriptive quantitative, where the data source consists of secondary data obtained from data collection through observation, interviews and document or library studies. This study uses financial statement analysis in assessing financial performance The technical analysis of the data used is descriptive quantitative with the formula: Fiscal Decentralization Degree Ratio, Regional Financial Independence Ratio, PAD Effectiveness Ratio, Regional Financial Efficiency Ratio, Harmony Ratio and Growth Ratio. The results of the analysis show that the Regional Financial Performance of Kupang Regency is seen from (1) the Ratio of the Degree of Fiscal Decentralization is still very low because the average ratio is 6.79%, (2) the Regional Financial Independence Ratio is still very low and belongs to the instructive pattern because the average the average is only 7.92%, (3) the PAD Effectiveness Ratio can be categorized as less effective because the average ratio is 81.4%, (4) the Regional Financial Efficiency Ratio is categorized as efficient because the average ratio is 96.40%, (5) The Harmony Ratio can be said that the Kupang Regency Government allocates most of its budget for regional operating expenditures, which is 74.80% compared to capital expenditures of 13.84% and (6) Growth Ratio of PAD, Revenue, Operational Expenditures and Capital Expenditures has decreased from year to year
ANALISIS EFISIENSI DAN EFEKTIVITAS PENERIMAAN PENDAPATAN ASLI DAERAH DI MASA PANDEMI COVID-19 PADA BADAN PENDAPATAN DAN ASET DAERAH PROVINSI NUSA TENGGARA TIMUR Peter Rinto Rivaldo Goa; Hapsa Usman; Munawar Munawar
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

The results of the financial statements of the Provincial Government, especially during the COVID-19 Pandemic 2020, it shows that the realization of the Regional Original Revenue budget has not reached the specified target. Realization of Original Regional Revenue is still fluctuating, namely it is still up and down in the Regional Government Budget of the NTT Province, so it is said to be still unstable. The data analysis technique is descriptive quantitative. The types of data used are qualitative data and quantitative data. Sources of data used are primary data and secondary data. The data was collected by means of observation, interviews, literature study and documentation which will be analyzed using the PAD efficiency ratio and the PAD effectiveness ratio. The results of the study show that the efficiency level of Regional Original Revenue before the COVID-19 Pandemic, namely in 2018 and 2019 was classified as very efficient. In 2018 it was 1.56%, in 2019 it was 1.66%. While the efficiency level of Regional Original Revenue during the COVID-19 Pandemic, namely in 2020 is classified as very efficient with a percentage of 1.71%. The level of effectiveness of local revenue receipts in the period before the COVID-19 pandemic was classified as very effective. In 2018 the percentage was 100.44% and in 2019 the percentage was 97.95%. Meanwhile, during the COVID-19 pandemic, in 2020 the level of effectiveness was classified as less effective with a percentage of 79.59%. This is due to the weakening of economic factors and the large number of tax arrears

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