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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 FAKTOR-FAKTOR YANG MEMPENGARUHI PENYERAPAN ANGGARAN BELANJA PADA DINAS SOSIAL PROVINSI NTT Erwin A. D. Koroh; Wilsna Rupilu; Eugenia Hendrini P Tanan
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

This study aims to determine "How do the budget planning documents, Human Resources (HR) and the procurement of goods and services partially or simultaneously affect the absorption of the budget at the social service office of the province of NTT?" This research is causality research and the data source used is primary data. Data collection techniques were carried out by distributing questionnaires to respondents. Data analysis in this study used multiple linear regression with the help of the SPSS (Statistical Package Of Social Science) program. The results of this study indicate that there is a positive and significant influence of planning factors and human resources on the absorption of the budget at the Social Service Office of the Province of NTT, while the procurement of goods and services has a positive correlation but does not significantly affect the absorption of the budget at the Social Service Office of the Province of NTT. Thus, it can be said that planning, human resources and procurement of goods and services simultaneously affect the absorption of the budget
ANALISIS KINERJA KEUANGAN PADA PEMERINTAH DAERAH KABUPATEN SABU RAIJUA TAHUN 2017 - 2019 Melda Mariana Poeh; Yeriyanto M. Djami; Daniel M. D. U.; Mychael Gatriser Pae
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 study was to determine the financial performance of Sabu Raijua Regency in financial ratios, namely, the ratio of financial independence, the ratio of effectiveness and efficiency, the ratio of harmony and the ratio of growth. In this study the research method used descriptive quantitative research, namely processing the data obtained in the field to provide an analysis of regional financial performance. The place of research was carried out at the Regional Finance Agency of Sabu Raijua Regency. Sources of data used were secondary data sources. Data collection techniques used interviews and documentation. As the data analysis technique, the writer applied performance analysis by measuring the financial ratios of the local government of the Sabu Raijua Regency. Based on the research results, it can be concluded that the financial performance of Sabu Raijua Regency from the calculation of financial ratios was still not good because of the low value of the independence ratio, so it still depends on assistance from the centre. The effectiveness of regional spending was quite good, although the efficiency ratio was still very low. There was no stability between operating expenditure and capital expenditure from the compatibility ratio, so it was not good. The regional growth ratio still has a very low growth rate every year, so it is expected that there will be positive growth every year.
PENGARUH OPTIMALISASI PEMANFAATAN ASET TETAP MILIK PEMERINTAH DAERAH DALAM MENINGKATKAN PENERIMAAN RETRIBUSI DAERAH DI KOTA KUPANG Frederika Rambu Pekuwali; Thobias E. D. Tomasowa; Jandri P. Z. Ratukadja
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 the effect of optimizing the use of fixed assets owned by local governments in increasing local retribution receipts in Kupang City. The purpose of this study was to determine the effect of optimizing the use of fixed assets belonging to the region in increasing the local retribution revenue in Kupang City. The research method used to determine the extent to which optimization of the management of fixed assets (land) belonging to the region in increasing the revenue of the Regional Retribution in Kupang City. Data analysis in this study used descriptive analysis and quantitative analysis with simple linear regression models and statistical tests using SPSS 20 software. in Kupang city not all utilization methods are implemented. The utilization method used is only rent, cooperation in the use and build-up to deliver and there is a significant relationship between the use of assets and the receipt of local user fees, which means that if the utilization of land assets increases, the revenue from local fees will also increase even though it has a very small contribution
DESAIN LAPORAN KEUANGAN DAN PERENCANAAN LABA USAHA PADA INDUSTRI KURSI ROTAN DI DESA DULOLONG BARAT KECAMATAN ALOR BARAT LAUT KABUPATEN ALOR Zainudin Adang Djaha
JAKA - Jurnal Jurusan Akuntasi Vol 1 No 1 (2016)
Publisher : P3M- Politeknik Negeri Kupang

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Abstract

Masalah yang dibahas dalam penelitian ini adalah Bagaimana Desain Laporan Keuangan Industri Rotan di desa Dulolong Barat Kecamatan Alor Barat laut kabupaten Alor dan Bagaimana Perencanaan Laba Usaha yang dilakukan oleh Industri Rotan di desa Dulolong Barat Kecamatan Alor Barat Laut Kabupaten Alor. Tujuan penelitian adalah Mendesain Laporan Keuangan Industri Rotan di desa Dulolong Barat Kecamatan Alor Barat laut kabupaten Alor, Melakukan Perencanaan Laba Usaha untuk Industri Rotan di desa Dulolong Barat Kecamatan Alor Barat Laut Kabupaten AlorHasil penelitian adalah desain laporan keuangan yang dimulai dari penyusunan neraca saldo, melakukan ayat jurnal penyesuaian, menyusun neraca lajur, mendesain laporan keuangan yang terdiri dari Desain laporan keuangan rugi laba, desain laporan keuangan perubahan modal dan desain laporan keuangan neraca. Selanjutnya dilakukan perhitungan perencanaan laba antara perhitungan perencanaan laba menurut perusahaan dan menurut peneliti. Hasil perhitungan menunjukkan bahwa perhitungan menurut peneliti hanya memperoleh laba sebesar Rp. 5.011.500, perolehan laba ini tidak berdasarkan perhitungan harga pokok produksi sehingga keinginan perolehan laba perusahaan di atas 40% akan tetapi kenyataannya hanya 2,94% , sedangkan laba yang diperoleh peneliti berdarkan harapan keuntungan oleh perusahaan sebesar Rp. 14.866.495, perolehan laba ini didasarkan pada perhitungan harga pokok produksi dengan keuntungan yang diharapkan yakni 41%Perusahaan Sentra Industri Rotan belum melakukan perencanaan usaha dengan benar sehingga keuntungan yang diharapkan belum sesuai dengan harapan. Harapan keuntungan yang ditentukan perusahaan berkisar antara 40% - 45%, namun penentuannya tidak berdasarkan perhitungan harga pokok dan hanya berdasarkan perdiksi harga jual, maka keuntungan yang diperoleh perusaan hanya sebesar Rp. 5.011.500 atau 2,94% .Disarankan agar Perusahaan Sentra Industri Rotan melakukan perhitungan biaya produksi, harga pokok produksi, harga pokok penjualan ayat jurnal penyesuaian, menyusun neraca lajur, menyusun laporan keuangan yang terdiri dari laporan rugi laba, laporan perubahan modal dan laporan neraca, disarankan agar perusahaan sentra industry rotan menentukan harga jual berdasarkan harga pokok produksi sehingga keuntungan yang diharapkan dapat tercapai sesuai rencana.
ANALISIS PENGETAHUAN PERPAJAKAN, KESADARAN WAJIB PAJAK DAN SANKSI PAJAK TERHADAP KEPATUHAN WAJIB PAJAK KENDARAAN BERMOTOR DI KOTA PONTIANAK Desty Wana; Agnes K. B Mudamakin; Asna Marina
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

The title of this research is “ Analysis of tax Knowledge, taxpayer Awareness and Tax Sanction Againts Motor Vehicle Taxpayer Complience in Pontianak City”. This study aims to determine the effect of tax knownledge, taxpayer awareness, tax sanctions, on compliance with motor vehicle tax payments in Pontianak city. Sample selection using random sampling method, by distributing quentionsaires directly to respondent at random. The population of this study are taxpayers who are registered in the SAMSAT UPPD Office Region 1 Pontianak City and the sample is taken at least 50 respondent from the population. There are several research method used to achieve the objectives of this study including descriptive statistical analysis, validity test, reliability test, classical assumption test (normaly test, multicollinearity test, heteroscesdaticity test), multiple regression analysis, and t test, taxation does not have a positive effect on the compliance of motorized vehicle taxpayers in the city of Pontianak. Meanwhile, taxpayer awareness and tax sanctions have a positive effect on taxpayer compliance
Pengaruh Belanja Pemerintah Daerah Bidang Pendidikan dan Kesehatan terhadap Indeks Pembangunan Manusia di Kabupaten Timor Tengah Selatan Sandi G. Muskanan; Thobias E. D. Tomasowa
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 aims is to examine the effect of local government spending on education and health to the Human Development Index (HDI) at Timor Tengah Selatan regency, both partially and simultaneously. The variables which used in this study are Regional Government Spending in Education (X1), Regional Government Spending in Health (X2) and Human Development Index (Y). The data used in this paper are quantitative from secondary sources, namely The Central Statistics Office and The Regional Financial and Asset Management Office, Timor Tengah Selatan regency. Data analysis using linear regression analysis using t test (partial) to test the hypotheses 1 and 2 and F test (simultaneous) to test the hypothesis 3. The T test results for the hypotheses 1 and 2 show significance values of 0,000 and 0.006, which means H1 and H2 are accepted. The F test results to test hypothesis 3 show a significance value of 0,000, which means H3 is accepted. The conclusion of the process that can be drawn is that government spending in the education and health sectors both partially and simultaneously has a positive effect to the Human Development Index at Timor Tengah Selatan Regency.
TINGKAT LABA PADA UD AZKA JATI JEPARA KUPANG Mesri Nubatonis; Jenny S Sir
JAKA - Jurnal Jurusan Akuntasi Vol 1 No 2 (2016)
Publisher : P3M- Politeknik Negeri Kupang

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Abstract

Modal kerja merupakan masalah pokok yang seringkali dihadapi oleh perusahaan, karena hampir semua perhatian untuk mengelola modal kerja dan aktiva lancar merupakan bagian yang cukup besar dari aktiva. Modal kerja dibutuhkan oleh setiap perusahaan untuk membelanjai operasinya sehari-hari.Berdasarkan pembahasan dan analisa yang telah ditemukakan, dapat diambil kesimpulan bahwa tingkat perputaran modal kerja yang dicapai oleh UD. Azka Jati Jepara Kupang pada tahun 2012-2014. Pada tahun 2012 perputaran kas 2,6 kali peputaran piutang 7,5 kali dan perputaran persediaan 3,50 kali. Pada tahun 2013 perputaran kas 7,5 kali perputan piutang 12,5 kali dan perputaran persediaan 15,9 kali sedangkan pada tahun 2014 perputaran kas 2,48 kali perputaran piutang 5,95 kali dan perputaran persediaan 2,41 kali. Hal ini menunjukan bahwa modal kerja pada UD. Azka Jati Jepara Kupang belum dapat dikatakan efisien karena perusahaan berfluktuasi dari tahun ke tahun. Tingkat profitabilitas yang dicapai oleh UD. Azka Jati Jepara Kupang pada tahun 2012-2014. Pada tahun 2012 ROI 359% tahun 2013 272% sedangkan tahun 2014 201%. Hal ini menunjukan bahwa efktifitas dan efisien dalam tingkat profitabilitas pada perusahaan sudah tercapai. Penilaian perputaran modal kerja dan tingkat profitabilitas yang dicapai oleh UD. Azka Jati Jepara Kupang pada tahun 2012-2014. Pada tahun 2012 perputaran kas 2,6 kali hal ini menunjukan bahwa perputaran kas cukup sehat.
PENGARUH LIKUIDITAS, SOLVABILITAS DAN PROFITABILITAS TERHADAP HARGA SAHAM Sindy Julia; Achmad Iqbal; Adytira Rachman
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.v8i2.1179

Abstract

The purpose of this study was to analyze the effect of profitability, solvency and profitability on stock prices in manufacturing companies in the consumer goods sub-sector for the period 2019-2021. The total population of this study was 61 manufacturing companies in the consumer goods sub-sector in 2019-2021. The sampling technique used purposive sampling technique or sample research based on certain criteria with the results of 102 samples for 3 years. Data analysis using multiple linear regression. Based on the test results show that liquidity (Current Ratio) has a negative effect on Stock Price (HS). A high liquidity value (Current Ratio) is not necessarily good for the company because large funds cannot be managed properly by the company to be able to generate profits. Solvability (Debt to Equity Ratio) has no effect on stock prices (HS). This shows that increasing or decreasing Solvability (Debt to Equity Ratio) as a comparison between the company's debt and its own capital has no effect on the company's stock price. Profitability (Return on Assets) has a positive effect on stock prices. This shows that high profitability (Return on Assets) will be able to increase the company's stock price, and can attract investors' interest and can be the basis for investors' decision making to invest.
PENGARUH BELANJA TIDAK LANGSUNG DAN BELANJA LANGSUNG TERHADAP PERTUMBUHAN EKONOMI DI PROVINSI NUSA TENGGARA TIMUR Ignasia V. Dua Kuki; Munawar Munawar; Yosef Paseli Dheghu
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

Economic growth means developments in the economy that causes the goods and services produced to increase and the prosperity of the people increase. An economy is in dire need of government participation in carrying out various types of spending. Indirect expenditure is a budget expenditure that is not directly related to the program or activity. Whereas direct expenditure is budget expenditure which directly related to the program or activity. In this study explains whether indirect expenditure and direct expenditure affect the economic growth in the province of East Nusa Tenggara. This research was conducted in five regencies/cities in NTT, which is Kupang, TTS, TTU, Belu Regency and Kupang City. The data used in this study is secondary data, the period 2013-2017 obtained from the Central Statistics Agency (BPS) of NTT Province. The variable used is an independent variable consisting of indirect expenditure and direct expenditure can affect the dependent variable, namely economic growth. The analysis model used is multiple linear regression with the SPSS 16.0 application program. The results of this study indicate that indirect and direct expenditure partially and simultaneously has no significant effect on economic growth in the province of East Nusa Tenggara. Then the rate of economic growth based on GRDP (Gross Regional Domestic Product) based on constant (real) prices over a period of five years (2013-2017) that occurred in five districts/cities in NTT Province has increased with a fairly good percentage of 5%.It can be concluded that government spending, namely indirect and direct expenditure, does not affect economic growth in NTT Province. If spending rises, economic growth will also increase. The regional government, especially the five Regencies/Cities in NTT Province, should optimize all their regional revenue potential so that the results can be used to increase the amount of allocation for regional expenditure. Efforts to improve the economy are also demonstrated by the development of economic sectors that are directly related to the wider community, such as agriculture, animal husbandry, trade, tourism, and industry.
MODEL PENGUKURAN KEMAMPUAN KEUANGAN DAERAH MELALUI KEMANDIRIAN FISKAL DAN DERAJAT EKONOMI UNTUK MENINGKATKAN AKUNTABILITAS DAN TRANSPARANSI ANGGARAN PENDAPATAN DAN BELANJA (APBD) PEMERINTAH KABUPATEN SUMBA BARAT Deasy S. R Ndaparoka
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

Pembangunan ekonomi sebagai salah satu prioritas pembangunan nasional bertujuan mempercepat pemulihan ekonomi serta memperkuat landasan pembangunan ekonomi berkelanjutan dan berkeadilan berdasarkan sistem kerakyatan. Otonomi fiskal merupakan aspek penting dalam menggambarkan kemampuan daerah dalam meningkatkan Pendapatan Asli Daerah (PAD). Harus diakui bahwa derajat otonomi fiskal daerah di Indonesia masih rendah dan belum mampu membiayai pengeluaran rutinnya. Otonomi daerah bisa diwujudkan hanya apabila disertai keuangan yang efektif. Penelitian ini untuk menemukan Model Pengukuran Kemampuan Keuangan Daerah Melalui Kemandirian Fiskal Dan Derajat Ekonomi Untuk Meningkatkan Akuntabilitas Dan Transparansi Anggaran Pendapatan Dan Belanja (APBD) Pemerintah Kabupaten Sumba Barat. Hasil penelitian menunjukkan tingkat kemampuan keuangan daerah dan konstribusi PAD terhadap APBD Kabupaten Sumba Barat tahun 2011-2015 dianggap masih kurang dan relatif kecil. Pemerintah Kabupaten Sumba Barat perlu mengoptimalisasi pengelolaan pendapatan daerah dengan mensinergikan program intensifikasi dan ekstensifikasi sumber pendapatan daerah sesuai potensi dan kewenangan berdasarkan ketentuan peraturan perundangan dengan mengedepankan aspek keadilan dan kemampuan masyarakat

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