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PENGARUH JUMLAH TANGGUNGAN, PENDAPATAN DAN BESAR PINJAMAN TERHADAP TINGKAT KELANCARAN PENGEMBALIAN KREDIT USAHA RAKYAT (KUR) MIKRO PADA BRI CABANG LARANTUKA Veronika Loeng Koten; Sabulon Sayang
Jurnal Riset Ilmu Akuntansi Vol. 3 No. 2 (2022): Volume 3 Nomor 2 Tahun 2022: September 2022
Publisher : Program Studi Akuntansi Universitas Flores

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37478/jria.v3i2.3858

This study aims (1) to determine the effect of the number of dependents on the smooth rate of return of Micro People's Business Credit (KUR) at BRI Larantuka Branch. (2) to determine the effect of operating income on the smooth rate of return of Micro People's Business Credit (KUR) at BRI Larantuka Branch. (3) to determine the influence of the size of the loan on the smooth rate of return of Micro People's Business Credit (KUR) at BRI Larantuka Branch. This research is a quantitative research which is a type of research whose specifications are systematic, planned and clearly structured from the beginning to the research design. Data were collected by observation, interviews, questionnaires and literature study using multiple linear regression analysis techniques. The results of this study indicate that (1) The number of dependents has a significant effect on the level of smoothness of Micro People's Business Credit (KUR) repayments at BRI Larantuka Branch. This can be seen from the tcount > ttable (3.204 < 1.70562) with a significance level (0.004 < 0.05). (2) Income has a significant effect on the smooth rate of return of Micro People's Business Credit (KUR) at BRI Larantuka Branch. This can be seen from the tcount > ttable (2.830 < 1.70562) with a significance level (0.009 < 0.05). (3) The size of the loan has a significant effect on the level of smoothness of Micro People's Business Credit (KUR) repayments at BRI Larantuka Branch. This can be seen from the tcount > ttable (4.394 < 1.70562) with a significance level (0.000 < 0.05).

PENGARUH TINGKAT PENDIDIKAN, KUALITAS PELATIHAN, PENGALAMAN KERJA APARATUR DESA DAN FASILITAS KANTOR TERHADAP PEMAHAMAN LAPORAN KEUANGAN (Studi Empiris Pada Desa-Desa Sekecamatan Boawae Kabupaten Nagekeo) Nofriani Tato; Sabulon Sayang; Sesilianus Kapa
Jurnal Riset Ilmu Akuntansi Vol. 3 No. 1 (2022): Volume 3 Nomor 1 Tahun 2022: Maret 2022
Publisher : Program Studi Akuntansi Universitas Flores

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37478/jria.v3i1.3876

The formulation of the problem in this study is: 1. Does the level of education affect the understanding of village financial reports in the Boawae sub-district, Nagekeo district?, 2. Does the quality of training affect the understanding of village financial reports in the Boawae sub-district, Nagekeo district?, 3. What is the work experience of village officials? effect on the understanding of village financial reports in Boawae sub-district, Nagekeo district?. 4. Do village office facilities affect the understanding of village financial reports in the Boawae sub-district, Nagekeo Regency?. This type of research used by the author is quantitative with a survey method. The sampling technique in this study used purposive sampling. With the number of respondents as many as 42 people. Based on test results. 1. The level of education influences the understanding of financial reports with tcount > ttable (2.767 > 2.026). 2. Training has an effect on understanding financial reports with tcount > ttable (2.652 > 2.026). 3. Work experience influences the understanding of financial reports with tcount > ttable (3.023 > 2.026). 4. Office facilities affect the understanding of financial reports with tcount > ttable (2.923 > 2.026).

EVALUASI PENERAPAN PENGELOLAAN KEUANGAN DESA NGGESA BIRI BERDASARKAN PERMENDAGRI NOMOR 20 TAHUN 2018 (Studi Pada Desa Nggesa Biri Kecamatan Detukeli Kabupaten Ende) Maria Fariyanti Ida; Hermanus Reo; Sabulon Sayang
Jurnal Riset Ilmu Akuntansi Vol. 3 No. 1 (2022): Volume 3 Nomor 1 Tahun 2022: Maret 2022
Publisher : Program Studi Akuntansi Universitas Flores

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37478/jria.v3i1.3880

This study aims to find out how financial management in Nggesa Biri Village is in accordance with Minister of Home Affairs Regulation No. 20 of 2018 concerning village financial management. the data used are primary and secondary data, then analyzing the data using interview and documentation methods. The population chosen is the financial reports of the village of Nggesa Biri, Detukeli District, with a sample of the financial reports for the village of Nggesa Biri, Detukeli District, for 2020-2021. The results of the study show that financial management in Nggesa Biri Village in the planning, implementation, administration, reporting and accountability stages in 2020-2021 basically applies Minister of Home Affairs Regulation No. 20 of 2018 in managing village finances, there are only a few things that need to be addressed. note that in the administration stage it needs to be improved again, at the reporting stage it is still late in submitting reports on the realization of the APBDesa implementation and the Accountability Stage there are also delays in submitting accountability reports and reports on the realization of APBDesa implementation and accountability reports are not transparently submitted to the public.

PENGARUH TINGKAT PENDIDIKAN, PENGALAMAN KERJA, PELATIHAN DAN PENGGUNAAN TEKNOLOGI INFORMASI TERHADAP KUALITAS LAPORAN KEUANGAN Beteranda Maria Yasinta Deze; Sabulon Sayang; Sesilianus Kapa
Jurnal Riset Ilmu Akuntansi Vol. 4 No. 1 (2023): Volume 4 Nomor 1 Tahun 2023: Maret 2023
Publisher : Program Studi Akuntansi Universitas Flores

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37478/jria.v4i1.3896

The purpose of this study was to determine the effect of education level, work experience, training and use of information technology on the financial reports of BUMDes in Bajawa District, Ngada Regency. The population in this study were BUMDes administrators in Bajawa District, totaling 10 villages in one village consisting of 3 BUMDes administrators, so the total population is 30 people. The sampling technique in this study was carried out using saturated sampling technique or total sampling, which is a sampling technique where the number of samples is equal to the population. This type of research uses quantitative research. This study uses primary data, namely a questionnaire. Data were analyzed using multiple linear regression analysis which was processed using IBM SPSS Statistics ver 25. The results of this study indicate that: (1) The level of education affects the quality of financial reports. This is evidenced by the coefficient value of the education level variable of 0.248 with tcount> ttable (2.533 > 2.059) and a significant level of 0.018 <0.05. (2) Work experience affects the quality of financial reports. This is evidenced by the coefficient value of the work experience variable of 0.256 with tcount> ttable (2.425 > 2.059) and a significant level of 0.023 <0.05. (3) Training affects the quality of financial reports. This is evidenced by the coefficient value of the training variable of 0.273 with tcount > ttable (2.294 > 2.059) and a significant level of 0.030 <0.05. (4) The use of information technology affects the quality of financial reports. This is evidenced by the variable coefficient value of the use of information technology of 0.325 with tcount> ttable (2.691 > 2.059) and a significant level of 0.013 <0.05. Simultaneously each variable of education level, work experience, training, and use of information technology has an effect on financial reports, namely the use of information technology has an effect on financial reports, namely 48.8% and the remaining 51.2% is influenced by other variables not included in the study.

EVALUASI PENGELOLAAN DAN PERTANGGUNGJAWABAN ALOKASI DANA DESA DI DESA EKOAE KECAMATAN WEWARIA KABUPATEN ENDE Aloysius Redemtus Benge; Sabulon Sayang; Nuraini Ismail
Jurnal Riset Ilmu Akuntansi Vol. 4 No. 1 (2023): Volume 4 Nomor 1 Tahun 2023: Maret 2023
Publisher : Program Studi Akuntansi Universitas Flores

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37478/jria.v4i1.3902

According to the regulation of the Minister of Home Affairs Number 20 of 2018 Village Funds are funds sourced from the APBN (State Revenue Expenditure Budget) which are calculated for villages that are transferred through the district/city APBD (Regional Revenue Expenditure Budget) and are used to finance regional administration, implementation of development , social scanning, and community empowerment. The research method used is descriptive research using observational data collection techniques, interviews, documentation and literature study. The results of the study show that the management of Village fund allocations in Ekoae Village, Wewaria District, Ende Regency is in accordance with Permendagri NO 20 of 2018.

PENGARUH PARTISIPASI MASYARAKAT, KOMPETENSI SUMBER DAYA MANUSIA DAN PENGAWASAN TERHADAP AKUNTABILITAS PENGELOLAAN DANA DESA Dionisia Watu; Yulita Londa; Sabulon Sayang
Jurnal Riset Ilmu Akuntansi Vol. 4 No. 2 (2023): Volume 4 Nomor 2 Tahun 2023: September 2023
Publisher : Program Studi Akuntansi Universitas Flores

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37478/jria.v4i2.3908

The aims of this research are 1. To find out the effect of community participation on the accountability of managing village funds in Golewa District, Ngada Regency. 2. To determine the effect of human resource competence on the accountability of managing village funds in Golewa District, Ngada Regency. 3. To find out the effect of supervision on the accountability of managing village funds in Golewa District, Ngada Regency. This type of research uses causality research, the research was conducted in villages throughout Golewa District, Ngada Regency, the research data obtained will be analyzed with the help of the SPSS (Statistical Package for the Social Sciences) software application. Based on the results of the study, data was obtained that: The results of testing the community participation variable showed a regression coefficient value of 0.304. The tcount value of the community participation variable > ttable (2.047 > 2.02439) and a significant level of 0.048 <0.05. The results of testing the human resource competency variable show a regression coefficient value of 0.277. The tcount value of the human resource competence variable > ttable (2.184> 2.02439) and a significant level of 0.035 <0.05. The results of testing the community participation variable showed a regression coefficient value of 0.743. The tcount value of the community participation variable > ttable (3.262> 2.02439) and a significant level of 0.002 <0.05.

PENGARUH KOMPENTENSI APARATUR PEMERINTAH DESA, PARTISIPASI PENGGUNAAN, USABILITY SISTEM TERHADAP EFEKTIFITAS PENERAPAN SISTEM KEUANGAN DESA (SISKEUDES) PADA DESA-DESA SE KECAMATAN MAUROLE Yohanes Don Bosko Rega; Sabra B Wahab Thalib; Sabulon Sayang
Jurnal Riset Ilmu Akuntansi Vol. 4 No. 2 (2023): Volume 4 Nomor 2 Tahun 2023: September 2023
Publisher : Program Studi Akuntansi Universitas Flores

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37478/jria.v4i2.3911

This research aims to determine the influence of village government apparatus competency, usage participation, system usability on the effectiveness of implementing the village financial system (Siskeudes) in villages throughout Maurole District. This research is a type of quantitative research. The sampling technique used purposive sampling, totaling 30 respondents. The data analysis techniques used are Descriptive Statistics, Data Quality Test, Classical Assumption Test, Multiple Regression Analysis, and Hypothesis Testing. The results of this research show that: (1) Village Government Apparatus Competence has a significant positive effect on the Effectiveness of Implementing the Village Financial System (Siskeudes) in Villages in Maurole District, this is proven by the test results which show the regression coefficient value for the Village Government Apparatus Competence variable is equal to 0.452 with a calculated t value of 3.055 > 2,056 and a significance level of 0.005 <0.05. (2) User Participation has no effect on the Effectiveness of the Implementation of the Village Financial System (Siskeudes) in Villages in Maurole District, this is proven by the test results which show the regression coefficient value for the User Participation variable is 0.112 with a calculated t value of 0.598 < 2,056 and a significant level 0.555 > 0.05. (3) System Usability has a significant positive effect on the Effectiveness of the Implementation of the Village Financial System (Siskeudes) in Villages in Maurole District, this is proven by the test results which show the regression coefficient value of the Usability System variable of 0.446 with a calculated t value of 2.758 > 2,056 and the level significant 0.011<0.05. Based on the results of the determinant coefficient test (R2), it shows that the percentage contribution of the independent variable (Village Government Apparatus Competence, Usage Participation, System Usability) to the dependent variable (Effectiveness of Implementing the Village Financial System (Siskeudes) is 41.1% and the remaining is 58.9%. % influenced by variables outside the model that are not explained.

PENGARUH KESADARAN WAJIB PAJAK, TINGKAT PENDAPATAN, KUALITAS PELAYANAN DAN PENGETAHUAN PERPAJAKAN TERHADAP KEPATUHAN WAJIB PAJAK DALAM MEMBAYAR PAJAK BUMI DAN BANGUNAN Raimundus Ratu; Sabulon Sayang; Hermanus Reo
Jurnal Riset Ilmu Akuntansi Vol. 5 No. 1 (2024): Volume 5 Nomor 1 Tahun 2024: Maret 2024
Publisher : Program Studi Akuntansi Universitas Flores

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37478/jria.v5i1.3915

This study aims to determine the effect of taxpayer awareness, income level, service quality and tax knowledge on taxpayer compliance in paying land and building tax in Kawalelo Village, Demon Pagong District, East Flores Regency. This research is a type of causality research. The sampling technique uses purposive sampling totaling 100 respondents. The data analysis techniques used are Descriptive Analysis, Data Quality Test, Classical Assumption Test, Multiple Regression Analysis, and Hypothesis Test. The results of this study show that: (1) Taxpayer Awareness affects Taxpayer Compliance in paying Land and Building tax in Kawalelo Village, Demon Pagong District, East Flores Regency, this is evidenced by the test results which show the value of the taxpayer awareness variable coefficient of 0.395 with a calculation of >ttable (3.930 >1.98525) and a significant level of 0.000<0.05. (2) The level of income has a significant effect on taxpayer compliance in paying land and building tax in Kawalelo Village, Demon Pagong District, East Flores Regency, this is evidenced by the test results which show the value of the variable coefficient of income level of 0.294 with a calculation of >ttable (2.454 >1.98525) and a significant level of 0.016 < 0.05 . (3) Service Quality has a significant effect on taxpayer compliance in paying land and building tax in Kawalelo Village, Demon Pagong District, East Flores Regency, this is evidenced by the test results which show the value of the Service Quality variable coefficient of 0.305 with t>tabel(2.418>1.98525) and a significant level of 0.018<0.05. (4) Taxation knowledge has no effect on taxpayer compliance in paying land and building tax in Kawalelo Village, Demon Pagong District, East Flores Regency, this is evidenced by the test results which show the value of the tax knowledge variable coefficient of 0.025 with t<tabel(0.244<1.98525) and a significant level of 0.808 > 0.05. Based on the results of the determinant coefficient test (R2) shows that the percentage of contribution of the influence of independent variables (Taxpayer Awareness, Income Level, Service Quality and Tax Knowledge) on the dependent variable (Taxpayer Compliance in paying Land and Building tax) is 52.4% and the remaining 47.6% is influenced by variables outside the model that are not explained.

PENGARUH PARTISIPASI MASYARAKAT DAN TRANSPARANSI DALAM PENGELOLAAN DANA DESA TERHADAP PENYUSUNAN ANGGARAN PENDAPATAN BELANJA DESA (APBDes) Aurelia Dhiu; Sabulon Sayang; Sesilianus Kapa
Jurnal Riset Ilmu Akuntansi Vol. 5 No. 1 (2024): Volume 5 Nomor 1 Tahun 2024: Maret 2024
Publisher : Program Studi Akuntansi Universitas Flores

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37478/jria.v5i1.3925

The research objectives are as follows: 1. To determine the effect of community participation in managing village funds on the preparation of the APBDes in Bela Village. 2. To determine the effect of transparency in the management of village funds on the preparation of the APBDes in Bela Village. The type of research used in this research is quantitative research. In this study using multiple linear regression model test. The results of the study show the following data: 1. Community participation has an effect on the preparation of the Village Expenditure Budget (PBDes). The test results show that the coefficient value of the community participation variable (X1) is 0.393 with tcount > ttable (3.398 > 1.66235) 2. Transparency has an effect on the preparation of the expenditure income budget ja desa (APBDES). The test results showed the coefficient value of the transpiration variable (X2) was 0.524 with tcount > ttable (4.449 > 1.66235).

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