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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 BADAN KEUANGAN DAN ASET DAERAH KOTA KUPANG Maria R. A. Nono; Rosmiati Rosmiati; R. Setyo Budi Suharto; Agnes K. B. Mudamakin
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 prove the existence of factors that influence the absorption of the expenditure budget at Badan Keuangan dan Aset Daerah Kota Kupang through filling out a questionnaire for employees at the agency. The focus of this research is on the analysis of factors that influence budget absorption using the aspects of planning documents, human resource factors, and procurement documents.This type of research is causality research, namely a research design designed to examine the possibility of a causal relationship between variables. The data analysis technique used in this research is multiple linear regression with the help of the SPSS 16 programThe results of this study indicate that there is a positive and significant effect of planning documents, human resources (HR), and procurement documents on budget absorption at Badan Keuangan dan Aset Daerah Kota Kupang. The significance level of the planning document variable (0.006) is less than the significant level (0.05); it can be concluded that hypothesis 1 is accepted. The level of significance of the human resources variable (0.025) is less than the significant level (0.05); it can be concluded that hypothesis 2 is accepted. The significance level of the procurement document variable (0.001) is less than the significant level (0.05), it can be concluded that hypothesis 3 is accepted.
ANALISIS LAPORAN KEUANGAN TERHADAP KINERJA KEUANGAN PADA HOTEL CAHAYA BAPA Deetje Wieske Manuain
JAKA - Jurnal Jurusan Akuntasi Vol 1 No 1 (2016)
Publisher : P3M- Politeknik Negeri Kupang

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Abstract

Pada era globalisasi ini, persaingan bisnis perhotelan semakin ketat, karena itu usaha perhotelan perlu dikelola oleh seorang manejer yang mampu dan professional dalam meningkatkan kinerja perusahaan terutama kinerja keuangannya. Menurut syakroza ( 2000:21 ), bahwa parameter yang sering digunakan dalam penilaian kinerja perusahaan adalah menggunakan pendekatan keuangan. Jadi untuk menilai kondisi keuangan dan kinerja perusahaan, dapat dilakukan dengan menganalisis laporan keuangan dengan beberapa tolok ukur. tolok ukur yang sering digunakan adalah ratio. Berdasarkan latar belakang masalah yang telah diuraikan di atas, maka masalah pokok dalam penelitian ini adalah “Bagaimana analisis laporan keuangan terhadap kinerja keuangan Hotel Cahaya Bapa Kupang”. Tujuan penelitian ini adalah untuk mengetahui analisis laporan keuangan terhadap kinerja keuangan Pada Hotel Cahaya Bapa Kupang. Penelitian ini dilaksanakan pada dilaksanakan pada Hotel Cahaya Bapa, yang beralamat di Jln. Herewila Naikoten II Kupang. Teknik pengumpulan data berupa wawancara, observasi dan metode dokumentasi, dan teknik analisa data yaitu menggunakan teknik analisis deskriptif kuantitatif, artinya menganalisa data dengan cara menghitung rasio profitabilitas yaitu dengan menggunakan Return On Asset ratio (ROA), Return On Equity ratio (ROE) dan Return On Investment ratio (ROI), dan rasio likuiditas yaitu dengan menggunakan current ratio Hasil penelitian melalui perhitungan ratio profitabilitas yang terdiri dari Return On Asset ratio (ROA) untuk tahun 2012 sebesar 14,43%, Return On Equity ratio (ROE) untuk tahun 2012 sebesar 13,87 % dan Return On Investment ratio (ROI) untuk tahun 2012 sebesar 12,99% sedangkan untuk perhitungan ratio likuiditas yaitu dengan menggunakan current ratio untuk tahun 2012 sebesar 1,90. Merujuk pada Kepmen BUMN No KEP-100/MBU/2002 skor yang distandarkan untuk Return On Asset ratio (ROA) = 18 < ROA, Return On Equity ratio (ROE) = 20 < ROE dan Return On Investment ratio (ROI) = 18 < ROI sedangkan untuk current ratio =125<=X, sehingga kinerja keuangan Hotel Cahaya Bapa Kupang dalam tahun 2012 tergolong Sehat dengan predikat AA. Kesimpulan peneliti adalah Hasil kinerja keuangan tahun 2012 menunjukan bahwa Hotel Cahaya Bapa Kupang berada pada kondisi “Sehat” dengan predikat “AA” dan Hotel Cahaya Bapa Kupang berusaha untuk setiap tahun dapat meningkatkan laba dan juga merenovasi gedung hotel sehingga dapat bersaing dengan hotel-hotel lainnya. Saran peneliti berdasarkan hasil yang diperoleh tentang kinerja keuangan dalam penelitian ini adalah pimpinan atau manajemen perusahaan harus mempertahankan dan juga lebih meningkatkan ROE sehingga penggunaan modal sendiri dapat memberi keuntungan bagi perusahaan, meningkatkan ROI sehingga penggunaan aktiva akan menghasilkan laba, meningkatkan ROA sehingga penggunaan aktiva akan menghasilkan laba bersih, dan meningkatkan Current Ratio sehingga perusahaan mampu membayar hutang lancar dengan menggunakan aktiva lancar yang digunakan untuk operasi perusahaan dan meningkatkan kinerja keuangan yang lebih baik lagi. Saran berikunya yaitu Hotel Cahaya Bapa Kupang diharapkan dapat terus melaksanakan analisis kinerja keuangan secara berkala setiap tahunnya agar dapat mengetahui dan meningkatkan kinerja keuangan perusahaan.
PENGARUH TOTAL ASET DAN FINANCING TO DEPOSIT RATIO (FDR) TERHADAP RETURN ON ASSET (ROA) BANK UMUM SYARIAH DI INDONESIA PERIODE 2018- 2022 Rusman Azizoma; Agnes K. B. Mudamakin; Laela Sania
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 determine the effect of Total Assets and FDR on the ROA of Islamic Commercial Banks for the 2018-2022 period. This study uses a quantitative research method with the population in this study being all 15 Islamic Commercial Banks in Indonesia. The total sample is 54 which consists of the financial statements of Islamic Commercial Banks for 2018- 2022. The sample selection technique uses purposive sampling method. The data analysis technique used in this study is multiple linear regression. The classic assumption test technique consists of descriptive statistics, normality test, multicollinearity test, and heteroscedasticity test. Then the hypothesis test consists of the coefficient of determination, the T test to test partially, and the F test to test between variables together. The results of this study are that the Total Asset variable has a significant effect on Return On Assets (ROA) in Islamic Commercial Banks. Then the FDR variable states that the Financing To Deposit Ratio (FDR) has a positive and significant effect on the ROA of Islamic Commercial Banks. And the results of the simultaneous test state that the independent variables (Total Assets and FDR) simultaneously (together) affect the dependent variable where the dependent variable in this study is (Return On Assets).
ANALISIS KINERJA PENDAPATAN DAN BELANJA PEMERINTAH KOTA KUPANG Revi Halim; Alfred T. Rantelobo
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 to determine the financial performance of the City of Kupang in 2015-2018. This research is a quantitative descriptive. This research was conducted at the Regional Finance Agency of Kupang City. Data collection is done by using the documentation method. The data analysis technique used is quantitative descriptive with the formula: Decentralized Degree Ratio, Regional Financial Independence Ratio, PAD Effectiveness Ratio, Revenue Growth Ratio, Spending Efficiency Ratio, Spending Variance Ratio, Spending Growth Ratio. The analysis of the results of this study shows that the Regional Financial Performance of the City of Kupang can be seen from (1) Decentralization Degree Ratio can be categorized as less, because the average degree of decentralization is 15.79%, (2) Regional Financial Independence Ratio can be categorized as instructive because the average is 21.36% and it is known that the Central Government is more independent than the Regional Government, (3) PAD Effectiveness Ratio can be categorized as very effective, because the average effectiveness is 109.21%, (4) Revenue Growth Ratio has increased positively with average the average is 4.74%, (5) the Shopping Efficiency Ratio can be categorized as efficient because the realization of the budget is less than the target budget with an average of 88.9%, (6) The Shopping Variance Ratio is categorized as a favorite variance (preferred difference) with an average the average is 44, 8%, (7) Growth Expenditures Ratio experiences positive growth with an average of 6.17%.
ANALISIS TUNGGAKAN PAJAK KENDARAAN BERMOTOR TERHADAP PAJAK DAERAH PADA DINAS PENDAPATAN DAERAH UPT KOTA KUPANG Onesivorus Mira Mangngi; Dessy S Ndaparoka
JAKA - Jurnal Jurusan Akuntasi Vol 1 No 2 (2016)
Publisher : P3M- Politeknik Negeri Kupang

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Abstract

Dengan diberlakukannya UU No 22 Tahun 1999 tentang pemerintahan daerah, pasal 78 dengan tegas dinyatakan bahwa penyelenggaraan tugas pemerintah daerah dan Dewan Perwakilan Rakyat Daerah (DPRD), dibiayai dari dan atas beban Anggaran Pendapatan dan Belanja Daerah (APBD). Dari sumber-sumber Pendapatan Asli Daerah (PAD) (Pasal 79 UU No. 22 1999) maka salah satu sumber Pendapatan Asli Daerah (PAD) adalah Pajak Kendaraan Bermotor (PKB). Dari hasil penelitian ditemukan bahwa Tunggakan PKB sangat berpengaruh terhadap Pajak Daerah sehingga dengan sendirinya Pajak Daerah akan menurun, apabila tunggakan PKB tidak dapat ditagih. Hasil penelitian menunjukkan bahwa tuggakan PKB tahun 2012 sebesar Rp.522.716.865, tahun 2013 sebesar Rp.1.343.128.933, Realisasi Pajak Daerah pada tahun 2011 sebesar 109%, tahun 2012 sebesar 98%, dan tahun 2013 sebesar 95%. Terlihat dalam presentase perhitungan analisis dan presentase trend perbandingan tahun maka tunggakan PKB sangat berpengaruh negatif terhadap Pajak Daerah.
ANALISIS PENERAPAN ASPEK AKUNTANSI KEPERILAKUAN TERHADAP KINERJA PEGAWAI PADA DINAS PENANAMAN MODAL DAN PELAYANAN TERPADU SATU PINTU PROVINSI NUSA TENGGARA TIMUR Tiara Heranty Luiza Mooy; Clara Margilina Reinamah
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.v8i2.1181

Abstract

Behavioral accounting considers the relationship between human behavior towards accounting and the information it generates affecting human behavior. Employee factors in behaving in the work environment are required to have good work quality. The phenomenon in the DPMPTSP of NTT Province, as based on the field reality, shows that there are still indications indicating that employee discipline at work is not well implemented, resulting in an impact on employee performance that still shows indications of ineffectiveness in both work quality and time. Based on the above explanation, this research is conducted with the aim of determining the application of behavioral accounting aspects on the performance of employees at DPMPTSP of NTT Province. This research is located at DPMPTSP of NTT Province using a qualitative descriptive method, and data collection is carried out through observation, interviews, and documentation to draw conclusions expected to address the research questions and provide results. The results of the implementation of behavioral accounting at DPMPTSP of NTT Province are quite good based on budgeting and behavior aspects. In terms of the performance of the finance department, everything has been systematic and clearly measured in detail at the Investment and Integrated Service One-Stop Office of NTT Province. The application of behavioral accounting in measuring employee performance plays a good role in creating a conducive work situation and implementing a good and healthy company governance system.
ANALISIS PROSEDUR PERTANGGUNGJAWABAN BENDAHARA PENGELUARAN PADA DINAS PEKERJAAN UMUM DAN PENATAAN RUANG KABUPATEN TIMOR TENGAH SELATAN Melyanus J. Selan; Thobias E. D. Tomasowa; Deetje W. Manuain
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

This study aims to determine the procedure for the treasurer's accountability for spending at the Public Works Department and the Spatial Planning District. TTS based on Permendagri No. 13 of 2006 and Permendagri No, 55 of 2008. The analytical method used is descriptive qualitative method, a method that emphasizes the aspects of understanding in depth to a problem.The object of this study is the Financial Administration Officer (PPK), the Technical Implementation Activity Officer (PPTK), the Treasurer of Expenditures and the Treasurer of Assistant Expenditures at the PUPR Service District. TTS. Data obtained by interview and documentation of the object of research.The results of this study indicate that: (1) Treasurer of the Public Works Expenditures of PUPR Kab. TTS has carried out financial accountability procedures in accordance with applicable guidelines, from SP2D disbursement, collection of transaction evidence, bookkeeping to the stage of ratification and submission of reports to related parties; (2) There are 5 (five) factors that become a classic problem in the timeliness of the submission of the accountability report so that it needs to be taken seriously so that it is no longer an obstacle in the submission of the treasurer accountability report.
PENGARUH KINERJA MANAJERIAL TERHADAP PARTISIPASI PENYUSUNAN ANGGARAN DAN KOMITMEN ORGANISASI PADA LIMA SATUAN KERJA PERANGKAT DAERAH PEMERINTAHAN KOTA KUPANG Alfred Tandirura
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

Penelitian ini bertujuan untuk mengetahui pengaruh langsung partisipasi penyusunan anggaran terhadap kinerja manajerial, komitmen organisasi terhadap kinerja manajerial, partisipasi penyusunan anggaran dan komitmen organisasi terhadap kinerja manajerial secara simultan, dan berapa besar pengaruh partisipasi penyusunan anggaran dan komitmen organisasi terhadap kinerja manajerial. Metode yang digunakan dalam penelitian ini analisis jalur. Sampel dalam penelitian ini didasarkan pada purposive sampling, sampel dari peneltian ini sebanyak 46 orang. Hasil penelitian, yaitu: partisipasi penyusunan anggaran tidak memiliki pengaruh langsung terhadap kinerja manajerial, komitmen organisasi memiliki pengaruh langsung terhadap kinerja manajerial, partisipasi penyusunan anggaran dan komitmen organisasi memiliki pengaruh langsung terhadap kinerja manajerial, dan hasil perhitungan pengaruh langsung partisipasi anggaran terhadap kinerja manajerial sebesar 0,00002 sangat kecil sehingga pengaruh langsung partisipasi penyusunan anggaran terhadap kinerja manajerial tidak ada dan hasil perhitungan pengaruh langsung komitmen organisasi terhadap kinerja manajerial sebesar 0,2079 sedikit besar sehingga ada pengaruh langsung komitmen organisasi terhadap kinerja manajerial
PENERAPAN PENILAIAN INVESTASI USAHA PETERNAKAN AYAM BROILER DI OESAO KABUPATAN KUPANG Alfred T Rantelobo
JAKA - Jurnal Jurusan Akuntasi Vol 2 No 1 (2017): JURNAL AKUNTANSI, KEUANGAN DAN AUDIT
Publisher : P3M- Politeknik Negeri Kupang

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Abstract

Penelitian ini berrtujuan mengetahui berapa lama modal investasi usaha peternakan ayam brolier kembali dan mengetahui keuntungan investasi usaha peternakan ayam brilier.Metode yang diguanakan dalam penelitain ini menggunakan metode pengembalian untuk melihat berapa lama jangka waktu modakl investasi dapat kembali dan metode nilai sekarang bersih untuk menegetahui keuntungan atau kerugian investasi.Hasil penelitian menunjukkan peroode pengembalian jangka waktu 3tahun 7 bulan,ini menunjukkan lebih cepat waktu yang diperkirakan 5 tahun berarti usaha peternakan ayam broiler layak dilaksanakan.Hasil nilai sekarang bersih menunjukkan niali positif sebesar Rp 2.649.742,ini menunjukkan usaha peternakan ayam brolier layak dilaksanakan dan memberi keuntungan kotor pada tahun pertama Rp 79.644.500,pada tahun kedua Rp 88.764.000,pada tahun ketiga Rp 88,175.000,pada tahun keempat Rp 107.279.012,dan pada tahun kelima Rp 106.875.357
OPTIMIZATION OF POTENCY OF RETRIBUTION PERMIT TO ESTABLISH BUILDING IN INCREASING REAL REGIONAL INCOME IN ALOR REGENCY Zainudin Adang Djaha
JAKA - Jurnal Jurusan Akuntasi Vol 2 No 2 (2017): JURNAL AKUNTANSI, KEUANGAN DAN AUDIT
Publisher : P3M- Politeknik Negeri Kupang

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Abstract

As the fundamental reason for this research is that many people who do not have building permiyt (IMB) in Alor District is Rp12,553,100,000. Realization of Building permit License by local Government of Alor Regency trough Local revenue and asset service and 2010 amounted to 37,23%. This data shows that local government effort in realizing IMB retribition is still very low or not yet optimal. The research questions is How Potential Levy of Building Establishment (IMB) to local Own Revenue (PAD) in Alor Regency. How to optimalized potential levy of Building Establishment Permit (IMB) (PAD)in ALor Regeency. The purpose of this research is to know potential levy of Building Establishment Permit (IMB) to know optimalization of Potential Levy of Building Establishment Permit (IMB). The result showed that local government efforts in realizing IMB terribution is still very low or not optimal. In addition the potential of IMB levy that has not been optimized, among others,in 2010 amounted to Rp 12,531,000,000, in 2011 amounting to Rp 12,529,850,000 and in 2012 the potential of IMB levy not yet optimized is Rp 12,529,360,000. The realization of IMB levy for 2010 amounted to 9,89%,realization of IMB levy for 2011 amounted to 21,69% and the realization of IMB levy for the year 2012 amaounted to 22,49%. From this achievement, it can be concluded that the local government of Alor Regency has not maximized and the realization of IMB levy. IMB levy that has not been optimized for 2010 amounted to 90,11%, the realization of IMB levy that has not been optimized for the year 2011amounted to 79,16% and the realization of IMB levy that has not been optimized for the year 2012 amounted to 79,62%. From this achievement, it can be concluded that the district government of Alor has not yet optimized the IMB levy. The building owner does not have building permit because the requirements set bay the Office of Spatial Planning and Building Alor regency Contained in Local Regulation No.12 of 1998 on the license of Building Establishment is not yet complete. The majority of building owners still do not know about the procedures for the costruction of building permit due to lack of socialization provided by the government

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