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All Journal Journal of Economic, Bussines and Accounting (COSTING) Bilancia : Jurnal Ilmiah Akuntansi Jurnal Penelitian Ekonomi Akuntansi (JENSI) International Journal of Economics, Management, Business, and Social Science Jurnal Ekonomi, Manajemen, Bisnis dan Akuntansi (JEMBA)
Emilianus Eo Kutu Goo
Universitas Nusa Nipa Maumere
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences

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PENETAPAN JUMLAH ANGGARAN DENGAN MENGGUNAKAN METODE PENGARUH SISA LEBIH PERHITUNGAN ANGGARAN (SILPA) PADA PEMERINTAH KABUPATEN SIKKA Yoseph Darius Purnama Rangga; Henrikus Herdi; Andreas Rengga; Emilianus Eo Kutu Goo
Bilancia : Jurnal Ilmiah Akuntansi Vol 4 No 2 (2020): Bilancia : Jurnal Ilmiah Akuntansi
Publisher : Institut Bisnis dan Teknologi Pelita Indonesia

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Abstract

SiLPA was the liaison between the APBD of the previous budget with the APBD next fiscal year. SiLPA will be seen at the end of the fiscal year (31 December) and the start of the New Year (January 1), before the occurrence of regional income activities, in the local Treasury has been available cash that is directly part of SiLPA the previous year.This study aims to determine the effect of Unspent Funds (SiLPA) on the Determination of the Next Year Budget in the Sikka Regency Government.This study aims to determine the effect of Unspent Funds (SiLPA) on the Determination of the Next Year Budget in the Sikka Regency Government. This study tried to test empirical facts related to the relationship of SiLPA with Determination of the Next Year Budget. Data analysis used statistical aids with correlation tests and simple linear regression tests. In addition to using statistical tools to conduct testing, this study also used interview models to relevant respondents to strengthen data. The results of this study indicate that SiLPA has a very weak relationship and does not significantly affect the Determination of the Next Year' Budget in Sikka District Government. SiLPA merupakan penghubung antara APBD tahun anggaran sebelumnya dengan APBD tahun anggaran berikutnya. SiLPA akan terlihat pada saat berakhirnya tahun anggaran (31 Desember) dan dimulainya tahun angggaran yang baru (1 Januari), dimana sebelum terjadinya aktivitas pendapatan daerah, di dalam kas daerah telah tersedia uang kas yang secara langsung merupakan bagian dari SiLPA tahun sebelumnya. Penelitian ini bertujuan untuk mengetahui pengaruh Sisa Lebih Perhitungan Anggaran (SiLPA) terhadap Penetapan Jumlah Anggaran Tahun Berikutnya pada Pemerintah Kabupaten Sikka. Penelitian ini berusaha menguji fakta empiris terkait hubungan SiLPA dengan Penetapan Jumlah Anggaran Tahun Berikutnya. Analisis data menggunakan bantuan statistik dengan uji korelasional dan uji regresi linear sederhana. Selain menggunakan alat bantu statistik untuk melakukan pengujian, penelitian ini juga menggunakan model wawancara kepada responden yang relevan untuk memperkuat data. Hasil dari penelitian ini menunjukkan bahwa SiLPA memiliki hubungan yang sangat lemah dan tidak berpengaruh signifikan terhadap Penetapan Jumlah Anggaran Tahun Berikutnya pada Pemerintah Kabupaten Sikka.
POSITIVE AND NORMATIVE ACCOUNTING THEORY: Definition and Development Thadeus Fransesco Quelmo Patty; Paulus Libu Lamawitak; Emilianus Eo Kutu Goo; Henrikus Herdi
INTERNATIONAL JOURNAL OF ECONOMICS, MANAGEMENT, BUSINESS, AND SOCIAL SCIENCE (IJEMBIS) Vol. 1 No. 2 (2021): May
Publisher : CV ODIS

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Abstract

This study aims to explain the definition rather than accounting theory, in this case, it is more focused on normative accounting theory and positive accounting theory. The author uses various sources, both from previous research journals and from articles on the internet. The conclusion of this research is that theory is often used as the basis for an action or practice. The development of accounting theory was initiated by the writings of Patton and Littleton (1940) entitled An Introduction to Corporate Accounting Standards. The result of normative accounting theory is a statement or proposition that requires or requires in accounting practice, normative accounting theory focuses on prescriptions (norms) and is not intended for theory development. While positive accounting theory seeks to explain and predict phenomena related to accounting. By using an approach that comes from positivism, empirical accounting research is developed to support and justify various accounting methods or practices in the real world. There are four periods of accounting theory, starting with the Pre-Theory period from 1492-1800. Then continued with the Pragmatic accounting period (general scientific period) from 1800-1955. The period 1956-1970 is labeled the 'normative period'. The last is the period of positive accounting theory from 1970 to the present.
Evaluasi Penerimaan Kas Terhadap Pendapatan Pada PT.Suryagita Nusaraya Cargo Cabang Maumere Emilianus Eo Kutu Goo; Maria Nona Dince; Walter Obon; Magdalena Samosir; Yoseph Darius Purnama Rangga
COSTING : Journal of Economic, Business and Accounting Vol 4 No 1 (2020): COSTING : Journal of Economic, Business and Accounting
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v4i1.1370

Abstract

An accounting information system is a collection of various resources, both human and equipment, which are specially designed to assist processing to convert financial data and other data into information. This study aims to determine whether the accounting information system for cash receipts for package delivery revenue at PT.Suryagita Nusaraya is adequate. The analytical method used is descriptive qualitative method. Research data obtained from interviews, observation and documentation. The results showed that the functions, documents, accounting records, and cash receipts accounting information system procedures were still inadequate. The existing functions are based on theory, but in carrying out their functions there is no separation of duties. The documents used are incomplete because the company did not make a packing slip. Accounting records and cash receipt procedures have been implemented properly. The results also show that the main elements of internal control that support the cash receipt process have not been implemented properly. Keywords: Accounting Information Systems, Cash Receipts
Analisis Rasio Keuangan Sebagai Penilaian Kinerja Keuangan Perum Bulog Sub Divisi Regional Wilayah IV Maumere Magdalena Silaswati Samosir; Henrikus Herdi; Emilianus Eo Kutu Goo; Paulus Libu Lamawitak
Journal of Economic, Bussines and Accounting (COSTING) Vol 5 No 1 (2021): COSTING : Journal of Economic, Bussines and Accounting
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v5i1.2069

Abstract

This study aims to provide information about the financial performance of Perum Bulog Regional Sub Division IV Maumere in 2017-2019. The analysis was carried out by comparing the financial ratios of Perum Bulog Regional Sub Division IV Maumere with industry standards based on Kasmir. The financial ratios used are: Current Ratio, Quick Ratio, Debt To Asset Ratio, Debt To Equity Ratio, Net Profit Margin, Return On Investment, Return On Equity, and Total Asset Turnover. This research uses descriptive quantitative research methods. The calculation results show that the company's liquidity ratios in the form of current ratios and quick ratios have good financial performance. The average solvency ratio is below the industry standard and is in the good category, while in 2019 it is in the poor category because it is above the industry standard. Financial performance based on the profitability ratios reviewed using net profit margin is in poor condition, reviewed using return on investment has good financial performance because it is above standard, while in 2019 financial performance is not good because it is below standard, and reviewed using return on equity financial performance is good. Financial performance based on the company's activity ratio is in good condition, while in 2019 the company's condition is not good Keywords: Financial Ratios, Financial Reports, Financial Performance
PENGARUH KOMPETENSI SUMBER DAYA MANUSIA DAN SISTEM PENGENDALIAN INTERNAL TERHADAP KUALITAS LAPORAN KEUANGAN PEMERINTAH DAERAH KABUPATEN SIKKA Emilianus Eo Kutu Goo
JEMBA: JURNAL EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI Vol. 1 No. 3: Mei 2022
Publisher : Bajang Institute

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Abstract

The purpose of this study is to analyze the effect of human resource competence and internal control systems on the quality of financial reports of the Sikka district government. The variables in this study are the independent variable (X) consisting of human resource competence (X1) and the internal control system (X2) and the dependent variable (Y) is the quality of local government financial reports.This type of research is an empirical study. Data collection was carried out by distributing 50 questionnaires filled in by respondents who are staff at the Regional Finance Agency of Sikka Regency. The data obtained were analyzed using descriptive statistical tests, validity tests, reliability tests and classical assumption tests.The results showed that there was no relationship or no influence between Human Resource Competence on the Quality of Regional Government Financial Reports and there was a relationship or influence between the Internal Control System on the Quality of Regional Government Financial Reports.
EVALUASI PENERIMAAN KAS TERHADAP PENDAPATAN PADA PT.SURYAGITA NUSARAYA CARGO CABANG MAUMERE Emilianus Eo Kutu Goo; Yoseph Darius Purnama Rangga
Jurnal Penelitian Ekonomi Akuntansi Vol 4 No 1 (2020)
Publisher : Program Studi Akuntansi Fakultas Ekonomi Universitas Samudra

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33059/jensi.v4i1.2664

Abstract

Penelitian ini bertujuan untuk mengetahui apakah sistem informasi akuntansi penerimaan kas atas pendapatan pengiriman paket di PT.Suryagita Nusaraya sudah memadai. Metode analisis yang digunakan adalah metode kualitatif deskriptif. Data penelitian diperoleh dari wawancara, observasi dan dokumentasi. Hasil penelitian menunjukkan bahwa fungsi, dokumen, pencatatan akuntansi, dan prosedur sistem informasi akuntansi penerimaan kas masih kurang memadai. Fungsi yang ada didasarkan pada teori, namun dalam menjalankan fungsinya tidak ada pemisahan tugas. Dokumen yang digunakan tidak lengkap karena perusahaan tidak membuat slip pembungkus. Pencatatan akuntansi dan prosedur penerimaan uang tunai, telah dilaksanakan dengan baik. Hasil penelitian juga menunjukkan elemen utama pengendalian internal yang mendukung proses penerimaan kas belum terlaksana dengan baik.
PENGARUH FRAUD DIAMOND THEORY TERHADAP KECURANGAN (FRAUD) PADA KOPERASI KREDIT PINTU AIR Paulus Libu Lamawitak; Emilianus Eo Kutu Goo
Jurnal Penelitian Ekonomi Akuntansi Vol 5 No 1 (2021)
Publisher : Program Studi Akuntansi Fakultas Ekonomi Universitas Samudra

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33059/jensi.v5i1.3620

Abstract

This study aims to determine the effect of partial financial target, ineffective monitoring, and capability for fraud. The data of this study were obtained from questionnaires. This research includes quantitatives research. The population of this study is 100 employees who work at the Sluice Credit Cooperative and the sample determination technique uses the slovin formula. The number of respondents in this study were 50 employees. The instrument reliability test includes the validity and reliability test, the classic assumption test includes the normality test, the heterokedasticity test and the multicollinearity test. Data analysis techniques using multiple linear regression analysis with hypothesis testing (t test). The results showed that the (1) financial target had a significant effect on fraud with a significant value of 0,003 < 0,05 (2) ineffective monitoring has a significant effect on fraud with a significant value of 0,002 < 0,05; (3) capability has a significant effect on fraud with a significance value of 0,000 < 0,005.
Pengaruh Pemanfaatan Sistem Informasi Akuntansi Keuangan Daerah, Kapasitas Sumber Daya Manusia dan Pengendalian Internal Terhadap Kualitas Laporan Keuangan Pemerintahan Daerah Kabupaten Sikka Emilianus Eo Kutu Goo; Paulus Libu Lamawitak
Jurnal Penelitian Ekonomi Akuntansi Vol 5 No 2 (2021)
Publisher : Program Studi Akuntansi Fakultas Ekonomi Universitas Samudra

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33059/jensi.v5i2.4440

Abstract

Penelitian ini bertujuan untuk meneliti pengaruh pemanfaatan sistem informasi akuntansi keuangan daerah, kapasitas sumber daya manusia dan pengendalian internal terhadap kualitas laporan keuangan Pemerintah Daerah Kabupaten Sikka. Sumber data dalam penelitian ini adalah data primer dengan teknik pengumpulan data menggunakan kuisioner yang disebarkan kepada responden sebanyak 33 Pegawai pada Badan Pengelola Keuangan Dan Asset Daerah (BPKAD) Kabupaten Sikka. Metode analisis data yang digunakan dalam penelitian ini adalah analisis regresi. Hasil penelitian menunjukkan bahwa pemanfaatan sistem informasi akuntansi keuangan daerah tidak berpengaruh terhadap kualitas laporan keuangan pemerintah daerah sedangkan kapasitas sumber daya manusia dan sistem pengendalian internal berpengaruh terhadap kualitas laporan keuangan pemerintah daerah Kabupaten Sikka.
Co-Authors Andreas Rengga Henrikus Herdi, Henrikus Magdalena Samosir Magdalena Silaswati Samosir Maria Nona Dince Paulus Libu Lamawitak Thadeus Fransesco Quelmo Patty Walter Obon Yoseph Darius Purnama Rangga