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All Journal JPM17: Jurnal Pengabdian Masyarakat Jurnal Akuntansi : Transparansi dan Akuntabilitas Jurnal Ekonomika dan Bisnis Kontigensi: Jurnal Ilmiah Manajemen Jurnal Kelola : Jurnal Ilmu Sosial Eduvest - Journal of Universal Studies Jurnal Ekonomika dan Bisnis
Linda Lomi Ga
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Aerospace Engineering Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Neuroscience Public Health Social Sciences Other

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Literasi Anti Fraud pada BUMDes ( Desa-desa Wisata ) di Kabupaten Kupang Yohana Febiani Angi; Linda Lomi Ga; Maria Indriyani Hewe Tiwu
JPM17: Jurnal Pengabdian Masyarakat Vol 6 No 1 (2021)
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30996/jpm17.v6i1.5158

Abstract

Tujuan  Pengabdian  Kepada  Masyarakat  (PKM)  ini  adalah  meningkatkan  pemahaman aparatur pemerintah desa dan pengelola BUMDes dalam pengelolaan keuangan BUMDes agar tehindar  dari  praktik  Fraud.  Metode  yang  digunakan  dalam  kegiatan  ini  adalah  metode pembelajaran  partsipatif  dalam  bentuk  ceramah,  diskusi,  Tanya  jawab  dan  praktik  terkait dengan pengelolaan keuangan BUMDes dan praktik Fraud yang terjadi pada BUMDes. Materi pelatihan  yang  diberikan  mencakup  perkembangan  BUMDes  dan  regulasinya,  sistem pengorganisasian BUMDes, Akuntansi BUMDes dan penatausahaan serta pertanggung jawaban keuangan  BUMDes  serta  Sistem  Pengendalian  Innternal  dan  Praktik  Fraud  yang  terjadi  pada BUMDes. Peserta  literasi   Anti Fraud pada  BUMDes Desa-desa Wisata di  kabupatem Kupang ini  terdiri  atas  kepala  desa/wakil  desa  dan  pengelola  BUMDes  di  6  (Enam)  desa  wisata  di Kabupaten Kupang. Hasil yang dicapai dari program pengabdian kepada masyarakat (PKM) ini adalah  meningkatnya  pengetahuan  dan  ketrampilan  aparatur  pemerintah  desa  dan  pengelola BUMDes dalam pengelolaan keuangan BUMDes agar terhindar dari praktik Fraud. Kata Kunci: Fraud, Keuangan, tata kelola dan BUMDes.  
PENGARUH AKUNTABILITAS DAN TRANSPARANSI TERHADAP PENGELOLAAN ALOKASI DANA DESA (ADD) DALAM PENCAPAIAN GOOD GOVERNANCE PADA DESA MANULEA, KECAMATAN SASITAMEAN, KABUPATEN MALAKA Christina Yunnita Garung; Linda Lomi Ga
JURNAL AKUNTANSI : TRANSPARANSI DAN AKUNTABILITAS Vol 8 No 1 (2020): JURNAL AKUNTANSI : TRANSPARANSI DAN AKUNTABILITAS
Publisher : Universitas Nusa Cendana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35508/jak.v8i1.2363

Abstract

The purpose of this study was to determine the effect of accountability and transparency on the management of village fund allocation and wanting good governance in Manulea Village, Sasitamean District, Malaka Regency. In this study, the type of research used by researchers is quantitative research using data. The population of this study was all village communities and village officials in Manulea. Based on the purposive sampling method, the number of samples obtained is 50 people. The data used by researchers are primary data and secondary data with data collection techniques using observations and questionnaires which are considered the main instruments. In the testing phase, researchers use several testing methods that are considered very important to use. The methods are: descriptive statistics, infrational statistics, classic assumption tests, hypothesis testing, and test coefficient of determination.Based on the results of the research that has been conducted, it is concluded that accountability and transparency are partially have a significant, affect on the management of village fund allocation. While accountability and transparency simultaneously have a significant effect on the management of village fund allocation in achieving good governance in Manulea Village, Sasitamean District, Malaka Regency. Keywords: Management of Village Fund Allocation, Accountability, Transparency
ANALISIS AKUNTABILITAS DAN TRANSPARANSI PELAPORAN KEUANGAN BUMDES (STUDI KASUS BUMDes INA HUK) Angelina Trimurti Rambu Ana; Linda Lomi Ga
JURNAL AKUNTANSI : TRANSPARANSI DAN AKUNTABILITAS Vol 9 No 1 (2021): JURNAL AKUNTANSI: TRANSPARANSI DAN AKUNTABILITAS
Publisher : Universitas Nusa Cendana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35508/jak.v9i1.3991

Abstract

ABSTRACT This study aims to analyze the application of accountability and transparency of financial reporting at the Ina Huk Village Millik Business Entity (BUMDes), Mata Air Village, Kupang Regency, Central Kupang District. The principles of accountability used in this study are integrity, disclosure, and adherence to legislation. Meanwhile, transparency uses 2 principles, namely informative with indicators consisting of timely, clear, accurate, comparable, and easy to understand. The next principle of transparency is disclosure with the indicators used, namely financial condition, composition of management, form of planning and results of activities. This type of research is descriptive qualitative. Data collection was carried out by documentation and interviews with several related informants, namely the village head, BUMDes management and several communities. The results showed that BUMDes Ina Huk has not implemented Accountability and Transparency in its financial reporting, this is because the financial reports made do not fully comply with SAK EMKM financial reporting standards. Keywords: Accountability, Transparency, Financial Report.
PENGARUH DIMENSI FRAUD TRIANGLE TERHADAP KECURANGAN AKADEMIK MAHASISWA AKUNTANSI FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS NUSA CENDANA Maria Theresia Dhao; Sarinah Joyce M. Rafael; Linda Lomi Ga
Jurnal Kelola: Jurnal Ilmu Sosial Vol 5 No 2 (2022): Jurnal Kelola: Jurnal Ilmu Sosial
Publisher : Globalwriting Academica Consulting & Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54783/jk.v5i2.595

Abstract

This study aims to determine the effect of the fraud triangle (pressure, opportunity and rationalization) on student academic cheating behavior in students of the accounting study program, Faculty of Economics and Business, Nusa Cendana University. This research is a quantitative research method with data collection in the form of questionnaires distributed via google form, which is measured using a Likert scale ranging from 5-1. The population of this study were students of class 2017, 2018 and 2019 which amounted to 662 students. The sampling method used in this study was purposive sampling method, so that a sample of 61 respondents was obtained, which was obtained from the results of distributing questionnaires through google form. The data analysis method used is multiple linear regression using SPSS version 25. The results of this study indicate that the variables of pressure, opportunity and rationalization have no significant effect on academic cheating students of the Faculty of Economics and Business, Nusa Cendana University. The reason why it has no effect, this lies in the number of samples in this study which is too small, which is only 61 respondents. Another reason is that students of the accounting study program at the Faculty of Economics and Business at Nuca Cendana University, especially students from the 2017 2018 and 2019 batches, realize that there is no need for them to commit academic fraud for any reason.
SISTEM PENGENDALIAN INTERNAL PEMERINTAH (SPIP) PERSEDIAAN ALAT KESEHATAN PADA RUMAH SAKIT UMUM DAERAH (RSUD) KOTA BAJAWA Erwinda Novelania Meo; Linda Lomi Ga; Herly M. Oematan
JURNAL AKUNTANSI : TRANSPARANSI DAN AKUNTABILITAS Vol 10 No 2 (2022): JURNAL AKUNTANSI: TRANSPARANSI DAN AKUNTABILITAS
Publisher : Universitas Nusa Cendana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35508/jak.v10i2.8726

Abstract

The supply of medical equipment is a factor that greatly effects the quality of service in a hospital. In order to be well coordinated, the implementation of activities, especially regarding the supply of medical devices in the hospital, requires a good and adequate control system to manage inventory so that there is no deviation or shortage of inventory and reliable information about inventory. Therefore, the purpose of this study was to determine the government’s internal control system (SPIP) for the supply of medical devices carried out by the Bajawa City Regional General Hospital. The research approach is descriptive qualitative, using qualitative and quantitative data types. To obtain the necessary data, the researchers used primary data and secondary data.The results of this study indicate that the internal control of inventory, especially the supply of medical equipment at the Bajawa City General Hospital, is quite effective. However, it is still necessary to evaluate and improve the recording system which is still done manually and it is necessary to add members or staffs who has adequate capabilities in the logistics section of the hospital.
Analisis Kinerja Keuangan Pada PT. Citra Victory Titipan Kilat Cabang Kupang Cristin Natasia Kelang; Maria P.L Muga; Linda Lomi Ga
Jurnal Ekonomika dan Bisnis Vol 9 No 2 (2022): Jurnal Ekonomika dan Bisnis UNISS
Publisher : Fakultas Ekonomika dan Bisnis Universitas Selamat Sri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51792/jeb.Vol9.Jeb2.176

Abstract

Penelitian ini dimaksudkan untuk mengetahui kinerja keuangan dari PT. Citra Victory Titipan Kilat Cabang Kupang. Pendekatan penelitian yang digunakan adalah kuantitatif deskriptif. Penelitian ini menggunakan data sekunder yaitu laporan keuangan perusahaan dari tahun 2019 sampai dengan 2021. Teknik pengumpulan data menggunakan observasi, kajian literatur dan dokumentasi dengan teknik analisis data menggunakan analisis rasio yang terdiri dari rasio likuiditas, rasio solvabilitas dan rasio rentabilitas. Hasil analisis menunjukkan bahwa rasio likuiditas yang diukur menggunakan rasio lancar dan juga rasio kas memiliki kinerja keuangan untuk rasio lancar sendiri mendapatkan predikat baik dan untuk rasio kas sendiri mendapatkan predikat tidak baik. Rasio solvabilitas yang diukur menggunakan debt to asset ratio dan debt to equity ratio memiliki kinerja keuangan keuangan yang baik. Rasio rentabilitas yang diukur menggunakan return on asset dan return on equity memiliki kinerja keuangan tidak baik. Kebijakan Dividen, Pertumbuhan Perusahaan, Ukuran Perusahaan, Earning Per Share, Debt To Equity Ratio, Kepemilikan Manajerial, Kesempatan Investasi
The Influence of Accountability and Transparency on The Quality of GMIT's Financial Reports in Kupang City Linda Lomi Ga; Sarlin Paleina Nawa Pau; Maria Prudensiana Leda Muga
Kontigensi : Jurnal Ilmiah Manajemen Vol 10 No 2 (2022): Kontigensi: Jurnal Ilmiah Manajemen
Publisher : Program Doktor Ilmu Manajemen, Universitas Pasundan, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56457/jimk.v10i2.286

Abstract

Church religious organizations need to pay attention to their financial reports as accountability so that users of these financial reports can understand the extent of the organization's financial condition. The church also needs to implement good financial management to produce accurate information. Accountability and transparency in the church as a non-profit organization is urgently needed, through accountability presented in quality financial reports, resource providers can ensure that the resources provided are used properly in church ministry to church congregations.How to collect data in this study is to use a questionnaire (questionnaire). Data analysis method in this study the method used is Ordinary Least Square Regression. The data was collected and processed using Descriptive Statistical Testing and Hypothesis Testing.The results of this study are the significance value of Accountability (X1) is the prob value. T-count of 0.008 <0.5 states that H1 is accepted which shows that the more accountable the accountability for financial reports made by the church, the quality of the GMIT church's financial reports in the Kupang city class is increasing. The results of this study are the significance value of Transparency (X2) is the prob value. T-count of 0.010 <0.5 states H2 is accepted indicating that the more transparent a church is in managing financial reports, the quality of the GMIT church's financial reports in Kupang City will increase.
Implementation Analysis Of Isak 35 In Financial Reporting Of The Gmit Church In Indonesia Linda Lomi Ga; Yohana Febiani Angi; Siprianus G. Tefa
Eduvest - Journal of Universal Studies Vol. 1 No. 12 (2021): Journal Eduvest - Journal of Universal Studies
Publisher : Green Publisher Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1777.038 KB) | DOI: 10.59188/eduvest.v1i12.297

Abstract

The church as a non-profit organization also deals with financial management because it gets resources to carry out its operations in the form of donations from the congregation and donors. Therefore, the church needs to implement good financial management through financial reporting according to the Interpretation of Financial Accounting Standards (ISAK) No. 35. in financial management so as to provide accurate information on financial position, performance, and cash flows as material for evaluation and making appropriate decisions. Through a joint decision with the GMIT Churches in Indonesia in the annual synod meeting, it has been recommended to carry out financial reporting according to applicable standards, but in the realization the implementation is still in the stage of revamping and preparing Human Resources as managers and readiness of financial data information. This study aims to analyze the implementation of ISAK 35 in financial reporting at the GMIT church in Indonesia. The method used is qualitative descriptive analysis. The result of the research is that GMIT churches in Indonesia have not implemented financial reporting according to ISAK Standard No. 35 because the church is still in the process of administrative reform and updating of church asset data and the church has limited human resources for managing church finances. By conducting training in the form of socialization and the practice of preparing financial reports, it will help the church overcome church problems and obstacles in carrying out financial reporting according to financial standards.
ANALISIS PENERAPAN SISTEM INFORMASI MANAJEMEN DAERAH (SIMDA) KEUANGAN PADA SEKRETARIAT DAERAH PEMERINTAH KABUPATEN TIMOR TENGAH SELATAN Yabes Edison Nesimnasi; Linda Lomi Ga; Cicilia A. Tungga
JURNAL AKUNTANSI : TRANSPARANSI DAN AKUNTABILITAS Vol 11 No 1 (2023): JURNAL AKUNTANSI: TRANSPARANSI DAN AKUNTABILITAS
Publisher : Universitas Nusa Cendana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35508/jak.v11i1.10249

Abstract

This study aims to obtain an overview of the implementation of financial SIMDA at the Regional Secretariat (SETDA) of the South Central Timor Regency Government, as well as to find out the causal factors that the Regional Secretariat has in implementing financial SIMDA, a well as the quality of information resulting from its implementation. Respondents in the study were 5 people consisting of Regional Secretariat employees, namely Administrative Section Employees, Accounting and Reporting Section Employees, Head of Finance and Reporting Sub Division and Section Head. Data were collected through direct interviews with respondents using interview guides, direct observation of the activities of the Regional Secretariat employees and documentation studies of related documents. The results of the interviews and the collected data were analyzed by descriptive method using a phenomenological approach. The results of the study indicate that in general the employees of the Regional Secretariat have understood the meaning of financial SIMDA and the description of its implementation related to input and output data. The factors possessed in implementing the implementation of SIMDA Finance are communication, human resources, attitude/disposition and bureaucratic structure, while the quality of information generated from the implementation of SIMDA Finance is reliable, but not timely and relevant.
ANALISIS KINERJA ANGGARAN MENGUNAKAN METODE VALUE FOR MONEY PADA PEMERINTAH DAERAH PROVINSI NUSA TENGGARA TIMUR PERODE 2017-2021 Alwin Fedianto Tameon; Sarinah Joyce M. Rafael; Linda Lomi Ga
JURNAL AKUNTANSI : TRANSPARANSI DAN AKUNTABILITAS Vol 11 No 1 (2023): JURNAL AKUNTANSI: TRANSPARANSI DAN AKUNTABILITAS
Publisher : Universitas Nusa Cendana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35508/jak.v11i1.10250

Abstract

The aim of this study is to determine the performance of the budget for the Regional Government of East Nusa Tenggara Province for five fiscal years (2017-2021) with the concept of measuring value for money which consists of three main elements, namely economy, efficiency and effectiveness. The type of research used in this study is to use a qualitative descriptive method. Data collection techniques used in this research are documentation techniques and literature assessment techniques. The data processed in this study is a report on the budget realization of the periode year from 2017-2021 for the Province of East Nusa Tenggara. The data analysis technique used in this study are using economic ratios, efficiency ratios, and effectiveness ratios. The results of this study indicate that the financial performance of the Government of East Nusa Tenggara Province for the 2017-2021 for economic ratios is in the quite economical category, and efficiency ratios are in the efficient category, while for effectiveness ratios are in the effective category. The results of this analysis explain that the Regional Government of East Nusa Tenggara Province is good at managing its finances
Co-Authors Alwin Fedianto Tameon Angelina Trimurti Rambu Ana Angi, Yohana Febiani Christina Yunnita Garung Cicilia A. Tungga Cristin Natasia Kelang Cristin Natasia Kelang Erwinda Novelania Meo Herly M. Oematan Maria P.L Muga Maria P.L Muga Maria Theresia Dhao Muga, Maria Prudensiana Leda Sarinah Joyce M. Rafael Sarinah Joyce M. Rafael Sarlin Paleina Nawa Pau Siprianus G. Tefa Tiwu, Maria Indriyani Hewe Yabes Edison Nesimnasi