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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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ANALISIS PENGENDALIAN INTERNAL DALAM MENUNJANG EFEKTIVITAS PEMBERIAN KREDIT PADA KOPERASI KREDIT SWASTI SARI KOTA KUPANG Tirsa Marsiana Tapatab; Wilsna Rupilu; Eugenia Hendrini P Tanan; Christian Timotius Peilouw
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 purpose of this researchis to find out how internal control is in supporting the effectiveness of credit distribution and to find out the effectiveness of giving credit at Koperasi Kredit Swasti Sari Kota Kupang. The research method used in this study was qualitative descriptive meanwhile the data collection techniques using interviews, observation and documentation. Researchers interviewed six (6) informants, namely the head of the internal control division, credit division, HRM division, finance division, IT and development division, and HRM staff. The results showed that the internal control of credit provision at the Koperasi Kredit Swasti Sari Kota Kupang has been implemented in accordance with the COSO internal control. The provision of credit to the Koperasi Kredit Swasti Sari Kota Kupang from 2016-2019 was in the criteria of being quite effective. The number of targets for providing credit each year increased due to the increasing number of members needs did not apply for a credit loan and also because prospective borrower members did not pass the credit application selection.
ANALISIS KINERJA KEUANGAN PADA PERUM BULOG KANWIL NTT Tiffany N. P. Gah; Yunce Foes; Agusta Amanda Wulandari; Sri Endar Utami
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

Information on the financial performance of Perum BULOG NTT Regional Office in the value of a company's financial level can be done by analyzing the company's financial statements. Knowing the company's financial condition is in good condition, various analyzes can be carried out, one of which is ratio analysis. The purpose of this study was to determine the financial performance of the Perum BULOG Regional Office of NTT by looking at the last two years before Covid 19 and two years of the occurrence of Covid 19.The analytical method used is descriptive analysis with a quantitative approach using the ratio of liquidity, profitability, activity and solvency. Data obtained from Perum BULOG NTT Regional Office from 2017 to 2020.Based on the average liquidity ratio Current Ratiois 38.07% and the Cash Ratio is 126%. The average solvency ratio of own capital to total assets is 37.64 %. The average activity ratio of Inventory Trun Over (ITO) is 127.5 %, total assets are trunt over (TATO) 9.08% and Average Collection Periods (ACP) is 395%. Profitability Ratio Return On Investment (ROI) 8, 98% and Return On Equity (ROE) 24.95%. The description above can be concluded that the company's financial performance is in a healthy condition with category A
ANALISIS CASH FLOW DAN KINERJA KEUANGAN DENGAN MENGGUNAKAN DUPONT SYSTEM DI TOKO SEPATU NEW RESTU IBU Patrisius Seran; Darwin Yopie Kefi; Melda Mariana Poeh; Noldy D. P. Mumu
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 study aims to determine cash flow and financial performance at the New Restu Ibu shoe store in Atambua, Belu, East Nusa Tenggara. The method used in this research is descriptive and quantitative. The analysis technique used is the DuPont System or ROI. The results of the study show that store cash flow based on income statements in 2016, 2017, 2018 and 2019 experienced profits. The financial performance of the New Restu Ibu shoe store using the Du Pont system model for 2016-2019 shows a decline, but Return On Investment (ROI) is above inflation and interest rates.
ANALISIS KINERJA KEUANGAN PERUSAHAAN PADA PERUSAHAAN DAERAH AIR MINUM DI KABUPATEN KUPANG Munawar Munawar
JAKA - Jurnal Jurusan Akuntasi Vol 1 No 1 (2016)
Publisher : P3M- Politeknik Negeri Kupang

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Abstract

Tujuan penelitian ini adalah untuk mengetahui penggunaan rasio keuangan sebagai salah satu alat untuk menilai kinerja keuangan berdasarkan Keputusan Menteri Keuangan Republik Indonesia Nomor: Kep-100/MBU/2002.Penelitian ini dilakukakan pada Perusahaan Daerah Air Minum Kabupaten Kupang dengan menggunakan data laporan keuangan 3 tahun yaitu tahun 2009, 2010, dan 2011. Alat analisis yang digunakan dalam penelitian ini metode analisis kuantitatif karena penelitian ini ditopang dengan data-data kuantitatif dalam laporan keuangan (neraca dan laporan laba-rugi) dan perhitungan-perhitungan terhadap data tersebut. Hasil penelitian menunjukkan bahwa selama 3 tahun yaitu tahun 2009 kondisi keuangan perusahaan cenderung kurang sehat walaupun tahun 2010 kondisi keuangannya lebih baik daripada tahun 2009. Kondisi kinerja keuangan perusahaan tahun 2009 memperoleh skor sebesar 35 yang mengindikasikan perusahaan Kurang Sehat dengan kategori B. Indikator paling dominan tahun 2009 adalah current ratio yaitu nilai current ratio sebesar 458,876% atau skor 3. Tahun 2010 kondisi kinerja keuangan perusahaan lebih baik daripada tahun 2009 yaitu memperoleh skor sebesar 40,5 (naik 5,5 dibandingkan tahun 2009) yang mengindikasikan perusahaan Kurang Sehat dengan kategori BB. Indikator paling dominan pada tahun 2010 adalah current ratio yaitu nilai current ratio sebesar 488,812% atau dengan skor 3. Tahun 2009 dan tahun 2010 PDAM Kabupaten Kupang tidak bisa mempertahankan kinerja keuangannya pada tahun 2011 yaitu kondisi keuangannya cenderung untuk turun dan mengindikasikan kondisi keuangan perusahaan dalam keadaan tidak baik. Pada tahun 2011 perusahaan memperoleh skor sebesar 28 yang mengindikasikan kondisi keuangan perusahaan Tidak Sehat dengan kategori CCC. Indikator paling dominan pada tahun 2012 adalah current ratio yaitu nilai current ratio sebesar 428,958% atau skor sebesar 3.
ANALISIS KINERJA KEUANGAN PENGELOLAAN ALOKASI DANA KELURAHAN BERDASARKAN RASIO EFEKTIVITAS PADA TAHUN 2019-2021 (STUDI KASUS PADA KANTOR KELURAHAN PETAMANAN KOTA PASURUAN) Alfiah Alfiah; Dwi Dayanti Oktavia; Tifanny Septia Wibowo
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

This research was conducted to test how well the financial performance of the Village Fund allocation management is based on the effectiveness ratio at the Petamanan Village Office, Pasuruan City. The population in this study is the financial report of Village Fund allocation from the Petamanan Village Office, Pasuruan City. The sample data that is processed is the financial report on Village Fund allocations in 2019-2021, by going through the purposive sample stage. Data collection techniques used in this study were interviews, documents, and literature studies. The data analysis technique that will be used is descriptive qualitative using the effectiveness ratio formula. The results of the study showed that the financial performance of the Village Fund allocation at the Pasuruan Municipality's Petamanan Office for 2019-2021 has generally been well managed. This is indicated by the results of the calculation of the effectiveness ratio of the financial statements of the Village Fund allocation which are categorized as effective, which is the average value of the effectiveness ratio 99% These results indicate that the ability of the Petamanan Village government of Pasuruan City to achieve the Village Fund target has been running Good.
PENGARUH PENGELOLAAN BARANG MILIK DAERAH TERHADAP PENGAMANAN ASET Migel A. Pitay; Jennie S. Sir; Meyulinda Aviana Elim
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

This study aimed to test the Effect of Regional Property Management Security Against Assets In BAPPELITBANGDA NTT. The sampling method used by the author is simple random sampling. The type of data that is used by the author is the primary data used in this study was obtained from questionnaires distributed to 20 respondents who met the criteria of the sample. Dependent and independent variables used in this study is the variable with the ordinal scale. The research model used by the author is to use statistical analysis Simple Linear Regression equations. The results showed that the asset management area to safeguard assets and significant positive effect on the value of determination coefficient of 34.322 or, while the influence of other variables to securing assets reached 0.296 % of these results shows that although the asset management area of influence a positive and significant impact on the assets securing the area . In other words, the success of efforts to secure the assets in BAPPELITBANGDA NTT determined more by factors other than the management of assets that have been done so far
ANALISIS PENERAPAN AKUNTANSI KEUANGAN PADA CV DINAMIKA CIPTA SELARAS KUPANG Jasintha Dessy Tapatfeto
JAKA - Jurnal Jurusan Akuntasi Vol 1 No 2 (2016)
Publisher : P3M- Politeknik Negeri Kupang

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Abstract

keuangan yang dibutuhkan oleh pihak internal perusahaan digunakan untuk menilai keberhasilan suatu usaha maupun penetapan suatu kebijakan bagi usaha di masa yang akan datang. CV. Dinamika Cipta Selaras merupakan salah satu perusahaan yang bergerak dalam bidang perdagangan (jual-beli ataupun pengadaan proyek tender) . Berdasarkan prapenelitian, menunjukkan bahwa pihak perusahaan belum melaksanakan proses akuntansi sesuai dengan prinsip akuntansi yang diterima umum. Hal ini membuat kesulitan bagi pimpinan dalam mengambil keputusan untuk pengembangan perusahaan dimasa yang akan datang maupun bagi pihak luar yang mempunyai kepentingan dengan perusahaan. Penelitian ini membantu perusahaan dalam membuat proses akuntansi sehingga dapat diperoleh informasi keuangan yang tepat dan akurat.
PENGARUH KONEKSI POLITIK TERHADAP PENGUNGKAPAN TANGGUNG JAWAB SOSIAL PERUSAHAAN: STABILITAS POLITIK SEBAGAI VARIABEL MODERASI Sari Angriany Natonis
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

This study aims to empirically examine the effect of political connections on corporate social responsibility disclosure, and the moderating effect of political stability on the influence between political connection and corporate social responsibility disclosure. Data used in this study comes from company sustainability reports, company annual reports, and the world bank website. The sample of this study consists of 190 high profile industry companies listed on the Indonesia Stock Exchange in the period 2019-2021. Corporate social responsibility disclosure is measured using CSRI based on the GRI 4 standard, the measurement of political connection using Political Exposed Persons in Bank Indonesia Regulations, while political stability is measured by the political stability index issued by World Governance Index. The analysis technique used in this study is Ordinary Least Square regression with the help of STATA 14. The results showed that (1) political connections had a significant positive effect on corporate social responsibility disclosure, (2) political stability does not moderate the effect of political connections on corporate social responsibility disclosure, but political stability has a significant positive effect directly on corporate social responsibility disclosure
ANALISIS KONTRIBUSI SEKTOR PARIWISATA TERHADAP PENDAPATAN ASLI DAERAH KABUPATEN NGADA Maria B.D.B. Roga; Selfesina Samadara; Zainudin A. Djaha
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 is entitled Analysis of the Contribution of the tourism Sector to the Ngada Regency’s Original Revenue (Case Study at the Ngada Regency Tourism and Culture Office). This study aims to determine the Contribution of Tourism to the Original Revenue of Ngada Regency. The type of data in this study is quantitative data in the form of tourism, retribution and original income data of the Ngada district in the 2015 to 2018 fiscal year. Based on the results of the analysis obtained from 2015 to 2018 there were 10 attractions, namely the Bena traditional vilage, the Tololela traditional vilage, Gurusina traditional vilage, Wogo traditional vilage, Bela traditional vilage, Soa hot spring, 17 island marine park, Wawomudha lake, Malanage hot spring, Boba Soka hot spring. The contribution of the tourism sector to the Ngada distrit’s original revenue in 2015 was 0,92%, in 2016 it was 1,6%. The result of the analysis carried out it can be concluded of the tourism sector to local revenue in Ngada district with an average presentation rate of 1,06%.
KAJIAN PERSPEKTIF PENGEMBANGAN WILAYAH KABUPATEN ROTE NDAO SEBAGAI SALAH SATU KAWASAN EKONOMI KHUSUS Donny T. S. Junias
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

Agenda prioritas nasional pengembangan Wilayah Strategis Nasional – Kawasan Ekonomi Khusus (WSN_KEK) yang berdaya saing perlu dibuat kajian prospektif potensi pengembangan wilayah. Tujuan penelitian untuk pendataan atau identifikasi faktor-faktor strategis prospektif daerah yaitu aspek sosial-budaya-kependudukan, aspek ekonomi, aspek ketahanan pangan, maupun aspek pariwisata yang mendukung pembentukan WSN_KEK Rote Ndao. Metode penelitian menggunakan analisis deskriptif kualitatif-eksploratif, dengan mengunduh data dari website, artikel/jurnal terkait, interview, observasi, dan dokementasi. Hasil penelitian menunjukkan indikator kelayakan pengembangan WSN-KEK Rote Ndao sangat baik dari aspek sosial-budaya-kependudukan, ekonomi, ketahanan pangan, maupun industri pariwisata. Sesuai UU No.39/2009 dan Perpres No.48/2014, maka Kabupaten Rote Ndao dengan kearifan lokal “Lakamola Anan Sio”, siap dijadikan salah satu kawasan unggulan ekonomi nasional yang secara demografis dan geografis memiliki nilai ekonomi dan strategis yang tinggi sebagai bagian penting pembangunan nasional yang memiliki comparative advantage dan competitive advantage serta memiliki high economic value dan investment value yang mampu bersaing dengan wilayah startegis lainnya.

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