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Made Denny Oktariyana
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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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LABA AKUNTANSI DAN NET PROFIT MARGIN TERHADAP RETURN SAHAM PERUSAHAAN YANG TERDAFTAR PADA BURSA EFEK INDONESIA Ivana Brilliani Subagio; Irwan Irwan; Thobias E.D. Tomasowa
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 capital market is a means of funding for companies and other institutions (eg the government), and for investing activities. Thus, the capital market various facilities and infrastructure for buying and selling activities and other related activities. Where there is a sale and purchase of securities by investors against issuers. In selecting a company to be invested in by investors, several things such as stock returns and accounting profits are one of the triggers for investors to invest. Therefore, the authors are interested in raising this topic into a study with the following objectives; To find out the effect of Accounting Profit, Net Profit Margin on the Stock Returns of companies on the IDX. To determine the simultaneous effect of Accounting Profit and Net Profit Margin on the Stock Return of companies listed on the IDX. This study uses empirical research methods. The type of data source used is the financial statements of companies listed on the IDX. The research was conducted using 46 property and real estate companies listed in Indonesia Stock Exchange by selecting sample taken (purposive sampling) because there are certain consideration over a periode of 4 year (2018-2021). This research uses multiple regretion with SPSS. These result indicate that there is simultaneous and partially significant effect among Accounting Income and Net Profit Margin to Stock Return
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI PENYERAPAN ANGGARAN BELANJA PADA PEMERINTAH PROVINSI NUSA TENGGARA TIMUR Melda Mariana Poeh; Giska Ndun; Darwin Yopie Kefi; Septia Sakalini Dioh
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 purpose of this study is to analyze the factors that influence the absorption of the budget in the East Nusa Tenggara Provincial Government. The research sample is respondents who hold positions in fields related to the budget, including paying officials and operating expenses at SKPD in NTT Province. This study uses quantitative analysis with multiple linear regression analysis tools. The results of this study indicate that there is a positive and significant influence of human resources and the procurement of goods and services on the absorption of the East Nusa Tenggara Provincial Government's budget, while planning has a positive correlation but no significant effect on the absorption of the East Nusa Tenggara Provincial government's budget. The significant level planning variable (0.276 > 0.005) is more than the significant limit so that it can be said to be a rejected variable, the level of human resources (0.000 < 0.005) is less than significant so that bid 2 is accepted, the significant variable is the procurement of goods and services (0.000 < 0.005) < 0.005) is less than the significant limit so that 3 is confirmed to be accepted, and the F test results with a significant value of 0.000 (p < 0.05). Thus it can be said that planning, human resources and procurement of goods and services simultaneously affect the absorption of the budget.
PENGARUH TINGKAT PENDIDIKAN, KUALITAS PELATIHAN, DAN PENGALAMAN KERJA APARATUR DESA TERHADAP KUALITAS LAPORAN KEUANGAN DESA (STUDI KASUS PADA KECAMATAN AMARASI KABUPATEN KUPANG) Fransiskus N. Naiola; Wilsna Rupilu; Agusta Amanda Wulandari; Tiffany N. P. Gah
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

The purpose of this study was to determine the effect of education level, training quality, and workexperience of village officials on the quality of village financial report. The research method used isquantitative research methods. This research is a census research, where the population is all villageofficials who work in the village office in the District of Amarasi, Kupang Regency, and the sample usedis 40 respondents. The data used are primary data and data collection is done through a questionnaire.For the data analysis method using multiple linear regression. From the results of this study it can beconcluded that the level of education has no effect on the quality of village financial reports. Meanwhile,the quality of training and work experience have an effect on the quality of village financial reports. Thevariable that has the highest t-count value is the work experience variable. This means that the qualityof village financial reports is more driven by the work experience of each village apparatus. Thesuggestion that can be given from this research is that it is hoped that the Village Heads in AmarasiSubdistrict, Kupang Regency should pay more attention to the level of education, quality of training,and work experience because this will affect the quality of village financial reports.
ANALISIS EFEKTIVITAS RETRIBUSI PARKIR DAN KONTRIBUSINYA TERHADAP PENDAPATAN ASLI DAERAH PADA DINAS PENDAPATAN DAERAH KOTA KUPANG Mahalia Lolita Maisal; Nonce Farida Tuati
JAKA - Jurnal Jurusan Akuntasi Vol 1 No 1 (2016)
Publisher : P3M- Politeknik Negeri Kupang

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Abstract

Penyelengaraan perparkiran membawa dampak penguatan pendapatan daerah melalui retribusi, dimana retribusi parkir untuk pemerintah Kota Kupang merupakan salah satu sumber pendapatan yang potensial untuk membiayai pembangunan kota. Dengan semakin berkembangnya pembangunan, pertumbuhan penduduk, peningkatan jumlah kendaraan bermotor dan mobilitas masyarakatnya yang tinggi maka jumlah objek parkir dan retribusi parkir kendaraan juga meningkat. Tingkat kontribusi retribusi parkir terhadap Pendapatan Asli Kota Kupang masih sangat kecil dan masuk dalam kategori “Relatif tidak memiliki kontribusi” terhadap pendapatan asli daerah. Dinas Pendapatan Daerah Kota Kupang dan dinas (SKPD) yang terkait dibidang retribusi parkir dapat melakukan sosialisasi kepada masyarakat tentang pentingnya membayar parkir dengan tujuan menjadi pemasukan/pendapatan untuk daerah kota kupang.
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI TINGKAT KEPATUHAN WAJIB PAJAK ORANG PRIBADI DALAM MEMENUHI KEWAJIBAN MEMBAYAR PAJAK Vivin S. Manafe; Nonce F. Tuati; Irwan Irwan
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 research aims to find out the factors that influence the level of compliance of individual taxpayers in fulfilling their tax obligations at KPP Pratama Kupang. The population in this study amounted to 134.047 who were registered individual taxpayers at KPP Pratama Kupang. The sampling technique is Accidental Sampling with a sample of 100 respondent individual taxpayers. The method used to collect data is the questionnaire method. Data analysis method used is descriptive analysis, classic assumption tests and multiple linear regression with the help of SPSS 21 program for windows.The results of research partially variable quality of taxation services have a positive and significant effect on compliance of individual taxpayers at KPP Pratama Kupang, it is proven by value tamount > ttable (2,190 > 1,98498) significance level of 0,031<0,05 and regression coefficient value of 0,185. Tax knowledge has a positive effect and significant effect on compliance of individual taxpayers at KPP Pratama Kupang, it is proven by value tamount > ttable (2,267 > 1,98498) significance level of 0,026<0,05 and regression coefficient value of 0,281. And Tax awareness has a positive effect and significant effect on compliance of individual taxpayers at KPP Pratama Kupang, it is proven by value tamount > ttable (3,781 > 1,98498) significance level of 0,000<0,05 and regression coefficient value of 0,416. Based on simultaneous tests of three independent variables that have a positive and significant effect on individual taxpayer compliance, this is evidenced by the value Famount > Ftable (19,213 > 2,70) at the level of significance of 0,000<0,05.
Analisis Value For Money Dalam Menilai Kinerja Keuangan Pada Badan Keuangan Daerah Kota Kupang Maria Selina Dhoe; R. Setyo Budi Suharto; Yunelci M. Seliamang
JAKA - Jurnal Jurusan Akuntasi Vol 4 No 1 (2019): Jurnal Akuntansi, Keuangan dan Audit (JAKA)
Publisher : P3M- Politeknik Negeri Kupang

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Abstract

The increasing of public awareness toward the implementation of the public administration, the performance of government agencies now is become the spotlight. The public sector organizations were often seen as a den of inefficiency, dissipation, sources of leakageof funds and the institutions that are always suffer losses. An increasingly intelligent and critical society demands that public sector institutions and transparency be carried out in order to create good governance. In fact, the budget and realization of the Badan Keuangan Daerah Kota Kupang still does not appropriate yet with the targets achieved. The purpose of this study was to determine the financial performance of the Badan Keuangan Daerah Kota Kupang through value for money analysis.The data collection method used is documentation, with the object of research being the target report and the realization of the budget of the Badan Keuangan Daerah Kota Kupang in the period of 2016-2018. The data analysis technique used is quantitative analysis on economic, efficiency and effectiveness measurements.The results of the research on the financial performance of the Badan Keauangan Daerah Kota Kupang from the economic element of the Badan Keuangan Daerah Kota Kupang was categorized as quite economical because it was in the ratio between 85%-100%. From the efficiency element, the Badan Keuangan Daerah Kota Kupang in 2016 was in the inefficient category because the efficiency ratio showed more than100%. Whereas in 2017 and 2018 were categorized as efficient because the results of the efficiency ratio showed between 90%-99%. From the effectiveness element of financial performance in 2016-2018, was categorized s quite effective because the level of effectiveness ratio was between 85%-99%.
ANALISIS EFEKTIVITAS DAN EFISIENSI BELANJA APARATUR PADA DINAS PENDAPATAN PENGELOLAAN KEUANGAN DAN ASET DAERAH KABUPATEN KUPANG Nelly S. N. Laukamang; Donny T.S Junias; Sulche I Nafi
JAKA - Jurnal Jurusan Akuntasi Vol 1 No 2 (2016)
Publisher : P3M- Politeknik Negeri Kupang

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Abstract

Penelitian ini bertujuan untuk mengetahui tingkat efektivitas dan efisiensi belanja aparatur pada Dinas PPKAD Kabupaten Kupang tahun 2011-2013. Hasil penelitian ini menunjukkan bahwa tingkat efektivitas belanja aparatur Dinas PPKAD Kabupaten Kupang memiliki kriteria yang berubah-ubah, kadang mengalami peningkatan kadangpula mengalami penurunan. Tahun 2011 tingkat efektivitas masih dalam kategori kurang efektif dan tidak efektif ditahun 2012, Tingkat efektivitas pada tahun 2012 menurun karena keterlambatan sidang penetapan anggaran triwulan pertama. Tahun 2013 menunjukkan kategori cukup efektif. Secara keseluruhan tingkat efektivitas belanja aparatur pada Dinas PPKAD Kabupaten Kupang tahun 2011-2013 dikatakan Kurang efektif. Belanja aparatur pada Dinas PPKAD Kabupaten Kupang tahun 2011-2013 secara keseluruhan sudah diolah secara efisien. Penggunaan dana ini sudah memenuhi syarat yang efisien yaitu penggunaan dana yang seminimal mungkin untuk mencapai hasil yang maksimal.
DAMPAK AKUNTANSI LINGKUNGAN TERHADAP KINERJA KEUANGAN PERUSAHAAN DI INDONESIA: SEBUAH STUDI LITERATUR Magdalena Noviani Nayseo; Alfianus Oki; 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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Abstract

In recent years, the concept of green accounting has become increasingly popular as more and more companies realize the importance of environmental sustainability in their business. In a study on the impact of green accounting on business performance, researchers found that the use of green accounting can improve business performance in the long run. This is because there is a link between environment and sustainability with financial results. By taking environmental factors into account when measuring financial performance, companies can improve operations, reduce costs and increase long-term profits. In addition, green accounting can help companies identify environmental risks and develop strategies to manage these risks. In the long term, this can help companies reduce risk and maintain stable financial performance. Therefore the purpose of this study is to determine the impact of green accounting on company performance. This study used the library research method by reading and analyzing existing articles. This method instructs researchers to search, find, and analyze information from journals and articles. The results showed that the introduction of green accounting has positive effects such as efficient use of resources, corporate image, and continuity and negative effects such as additional costs to collect information in applying green accounting to company performance
ANALISIS EFEKTIVITAS DAN EFISIENSI ANGGARAN BELANJA PADA POLITEKNIK NEGERI KUPANG Nunce A. Sleky; Jennie S. Sir; Jasintha D. Tapatfeto
JAKA - Jurnal Jurusan Akuntasi Vol 4 No 2 (2019): Jurnal Akuntansi, Keuangan dan Audit (JAKA)
Publisher : P3M- Politeknik Negeri Kupang

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Abstract

Latar belakang penelitian ini yaitu penyerapan anggaran yang tidak efektif tercermin dalam rata-rata Sisa Lebih Pembiayaan Anggaran (SILPA). Jumlah SILPA yang besar tersebut terjadi bukan karena semata-mata efisiensi dalam pengelolaan belanja tetapi lebih menunjukkan bahwa pengelolaan keuangan belum efektif karena didalamnya, antara lain ada program/kegiatan yang tidak dapat dilaksanakan pada tahun anggaran yang bersangkutan. Serapan anggaran yang tidak optimal menunjukkan adanya permasalahan yang perlu dievaluasi. Metode penelitian ini menggunakan pendekatan deskriptif dan kuantitatif. Teknik pengumpulan data yang digunakan yaitu wawancara, observasi, dokumentasi dan kepustakaan. Teknik analisis data yang digunakan yaitu dengan menghitung tingkat efektivitas dan efisiensi anggaran belanja.Hasil perhitungan yang diperoleh dalam analisis efektivitas pada tahun 2014 untuk belanja pegawai sebesar 90,87%, belanja barang 86,73%, belanja modal 96,39%, belanja bantuan sosial 100%, tahun 2015 belanja pegawai 93,36%, belanja barang 82,63%, belanja modal 97,14%, tahun 2016 belanja pegawai 99,39%, belanja barang 92,82%,belanja modal 96,24%, tahun 2017 belanja pegawai 96,36%, belanja barang 89,87%, belanja modal 95,52%, tahun 2018 belanja pegawai 98,36%, belanja barang 89,37%, belanja modal 87,87%. Sementara itu, analisis efisiensi yang menggunakan rumus rasio efisiensi, dari hasil perhitungannya pada tahun 2014 sebesar 68,90 %, tahun 2015 sebesar 83 %, tahun 2016 sebesar 66 %, dan tahun 2017 sebesar 79,64 %, tahun 2018 sebesar 57,77%.
PENERAPAN KEWIRAUSAHAAN PADA PENGUSAHA KECIL Rosmiati Rosmiati
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 mendapatkan gambaran usaha kecil dalam menjalankan kewirausahaan. Permasalahnya masih ada masyarakat yang kurang berminat pelaksanaan usaha. Pengumpulan data dilakukan dengan melakukan survei lapangan menggunakan kuesioner, data dikumpulkan melalui kuesioner. Hasil penelitian menunjukkan nilai R-square (0,188) yang termasuk katagori rendah atau lemah. Demikian pula dengan hasil pengujian hipotesis dengan uji F yang menunjukkan bahwa F-hitung ≤ F-tabel (0,313 ≤ 3,683) yang artinya variabel sikap, motivasi dan minat tidak berpengaruh signifikan terhadap peluang usaha. Hal itu disebabkan karena sebagian besar responden sampel belum memahami tentang kewirausahaan serta sebagian besar masyarakat belum mempunyai minat berwirausaha. Untuk itu penelitian ini akan terus dikembangkan sampai ada sikap, motivasi dan minat berwirausaha. Memberikan wawasan berwirausaha merupakan suatu pilihan masa depan yang lebih baik dengan memberikan bimbingan wirausaha, memupuk jiwa kewirausahaan melalui pelatihan kewirausahaan dan melatih kepercayaan diri, diharapkan akan mengubah pendapat bahwa wirausaha dapat menjanjikan kehidupan yang lebih baik.

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