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Universitas Nusa Cendana, Jl. Adisucipto, Penfui, Kupang, NTT.
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INDONESIA
Jurnal Akuntansi : Transparansi dan Akuntabilitas
Published by Universitas Nusa Cendana
ISSN : 23384468     EISSN : 27151158     DOI : https://doi.org/10.35508/jak
Core Subject : Economy,
Economics, Econometrics & Finance
Jurnal Akuntansi: Transparansi dan Akuntabilitas diterbitkan oleh Universitas Nusa Cendana secara berkala setiap tahun dua kali (Maret dan Oktober). Tujuan penerbitan Jurnal Akuntansi: Transparansi dan Akuntabilitas adalah untuk menyebarluaskan informasi hasil karya tulis ilmiah kepada akademis dan praktisi yang menaruh minat pada bidang akuntansi keuangan, akuntansi manajemen, sektor publik, auditing dan perpajakan, ditulis dalam bahasa Indonesia atau bahasa Inggris. Penentuan artikel yang di blind review oleh tim editor dengan mempertimbangkan aspek-aspek antara lain: terpenuhinya persyaratan untuk publikasi jurnal ilmiah dan kontribusi artikel terhadap pengembangan profesi dan pendidikan akuntansi. beberapa keimuan spesifik yang diterima untuk diterbitkan pada jurnal ini adalah : 1. Akuntansi Keuangan 2. Akuntansi Manajemen 3. Sektor Publik 4. Auditing 5. Perpajakan
Arjuna Subject : Ilmu Ekonomi, Ekonometrika dan Keuangan (semua kategori) - Keuangan
Articles 67 Documents
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PENGARUH KOMPETENSI, INDEPENDENSI DAN PENGALAMAN AUDIT TERHADAP PENDETEKSIAN KECURANGAN DALAM LAPORAN KEUANGAN PEMERINTAH DAERAH PADA BADAN PEMERIKSA KEUANGAN PERWAKILAN PROVINSI NUSA TENGGARA TIMUR Constantinus Nurak; Yohana Febiani Angi
JURNAL AKUNTANSI : TRANSPARANSI DAN AKUNTABILITAS Vol 10 No 1 (2022): Jurnal Akuntansi: Transparansi dan Akuntabilitas
Publisher : Universitas Nusa Cendana

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Abstract

This research aims to determine the effect of competence, independence, and audit experience on fraud detection. This research was conducted on Badan Pemeriksa Keuangan (BPK) for the province of East Nusa Tenggara. The number of samples used in this research were 51 auditors. Data collection was carried out by questionnaire using simple random sampling method. The data analysis technique used is multiple linear regression analysis using the SPSS 25 application program. The result showed that the competence and audit experience have a significant impact on the fraud detection, while the independence variable do not have a significant impact on fraud detection. The result of the F test (simultaneous) showed that competence, independence and audit experience together have a significant impact on fraud detection. The coefficient of determination showed that competence, independence, and audit experience are able to explain the dependent variable (fraud detection) by 76,7%, while the remaining 23,3% is influenced by other variables outside the research.
MENGUNGKAP PRAKTIK AKUNTANSI DI MASJID BERBASIS NILAI-NILAI KEARIFAN LOKAL GORONTALO Mohamad Anwar Thalib; Sri Mandalika Mosu; Siskawati Yunus Njuu
JURNAL AKUNTANSI : TRANSPARANSI DAN AKUNTABILITAS Vol 10 No 1 (2022): Jurnal Akuntansi: Transparansi dan Akuntabilitas
Publisher : Universitas Nusa Cendana

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Abstract

This study aims to reveal the mosque's accounting practices based on Gorontalo Islamic cultural values. The type of method used is qualitative, with data analysis techniques using the Miles and Huberman model. The results showed that; First, the capital for operating mosque activities comes from donations from the community and mosque congregations; second, the capital is used to finance worship activities and renovate mosque buildings; third, the form of accountability for the use of funds is carried out by mosque administrators through simple accounting records and reporting the use and income of funds every Friday. mosque accounting practices in the form of giving funds, using funds, simple recording, and accountability of funds are driven by the spirit of sincerity (ihilah) and mutual trust (paracaya), and responsibility (dudaha). These values are advice that is often conveyed by parents through the expression (lumadu) "diila o'onto, bo wolu-woluwo/invisible but exists.
MANAJEMEN ASET BADAN USAHA MILIK DESA DI DESA PLEDO KECAMATAN WITIHAMA KABUPATEN FLORES TIMUR Bernafus Adito MG; Yohanes Demu; Maria P. L. Muga
JURNAL AKUNTANSI : TRANSPARANSI DAN AKUNTABILITAS Vol 10 No 1 (2022): Jurnal Akuntansi: Transparansi dan Akuntabilitas
Publisher : Universitas Nusa Cendana

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Abstract

Asset management is a component that must be implemented properly so that an organization or institution can run effectively and efficiently in increasing its revenue. This study was conducted on Village Owned Enterprises (BUMDes) in Pledo Village, Witihama District, East Flores Regency, about how to apply the asset management. The purpose of this study is to describe the storms in which asset management is applied to the Pledo Village Medical and Education Agency in accordance with the theory by Siregar which include several important aspects, namely asset inventory, legal audit, asset valuation, asset optimization, monitoring and control. The type of the research used in this study was qualitative research (Descriptive) with observation technique, interviews and documentation or pict the picture. Based on the results of the study, it can be concluded that asset management of Pledo Village has not yet going well. This is because there is still a lack of competence or insight from human resources regarding good asset management, then the absence of a single audit process that has been carried out, and the absence of required retaliation related to an asset management information system capable of accommodating all activites carried out by BUMDes Pledo.
PENGARUH LABA KOTOR, LABA OPERASI DAN LABA BERSIH DALAM MEMPREDIKSI ARUS KAS DI MASA MENDATANG (STUDI EMPIRIS PERUSAHAAN PERTAMBANGAN YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2017-2019) Maria Arnita Herawati Garum; Yohanes Demu; Maria Indriyani Hewe Tiwu
JURNAL AKUNTANSI : TRANSPARANSI DAN AKUNTABILITAS Vol 10 No 1 (2022): Jurnal Akuntansi: Transparansi dan Akuntabilitas
Publisher : Universitas Nusa Cendana

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Abstract

This study was conducted with the aim of explaining the effect of gross profit, operating profit and net profit in predicting future cash flows in mining companies listed on Indonesia Stock Exchange in 2017-2019. The population in this study were 49 mining companies listed on the Indonesia Stock Exchange in 2017-2019. The sampling technique in this study used purposive sampling so that the sample in this study was 13 mining companies on the Indonesia StockExchange in 2017-2019. The data analysis technique uses panel data regression with the Eviews 9 program. The results of data analysis in this study show that gross profit partially has no effect on predicting future cash in predicting future cash flows, operating profit partially has an effect on predicting future cash flows, net income partially influential in predicting future cash flows. Meanwhile, the result of the study also shows that simultaneously gross profit, operating profit and net income have an influence in predicting future cash flows.
PENGARUH KECERDASAN EMOSIONAL, PERILAKU BELAJAR DAN MINAT BELAJAR TERHADAP PEMAHAMAN AKUNTANSI (STUDI PADA MAHASISWA AKUNTANSI FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS NUSA CENDANA) Theodora Vivinia Ndait; Minarni Anaci Dethan; Sarlin Paleina Nawa Pau
JURNAL AKUNTANSI : TRANSPARANSI DAN AKUNTABILITAS Vol 10 No 1 (2022): Jurnal Akuntansi: Transparansi dan Akuntabilitas
Publisher : Universitas Nusa Cendana

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Abstract

The purpose of this research is to know the effect of emotional intelligence, learning behavior and learning interest towards the understanding of accounting partially and simultaneously. The technique of analysis used in this research is multiple linear regression. The data was collected by quesionnare. Sample used in this research is 135. The results of this research showed that partially emotional intelligence has no effect towards the understanding of accounting, whereas learning behavior and learning interest affect the understanding of accounting. The result of this research simultaneously showed that emotional intelligence, learning behavior and learning interest affect the understanding of accounting
ANALISIS PELAKSANAAN FUNGSI PENGAWASAN INSPEKTORAT DAERAH DALAM PENYELENGGARAAN PEMERINTAHAN DAERAH DI KABUPATEN SABU RAIJUA Ady Cusrell William Ly; Anthon Simon Y. Kerihi; Sarlin P. Nawa Pau
JURNAL AKUNTANSI : TRANSPARANSI DAN AKUNTABILITAS Vol 10 No 1 (2022): Jurnal Akuntansi: Transparansi dan Akuntabilitas
Publisher : Universitas Nusa Cendana

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Abstract

The Office of the Regional Inspectorate of Sabu Raijua District is one of the government agencies that has a supervisory function on the implementation of regional government. Where one of the missions to be achieved is to improve the quality of supervision of the implementation of regional government. However, the problem that occurs is that the implementation of the supervisory function on the implementation of regional government in Sabu Raijua district, especially in 2019 to 2021, has been carried out according to the provisions, but there are still several sub-activities that have not been implemented. implemented due to the lack of available resources. Data collection techniques used in this research are questionnaires, interviews, and documentation. In this study, the analysis used was descriptive qualitative data analysis. The results of the study concluded that the implementation of the supervisory function, especially at the Regional Inspectorate of Sabu Raijua Regency in 2019 to 2021, namely audit, review, evaluation, and monitoring had been carried out according to the provisions, but there were several sub-activities that had not been carried out due to lack of adequate human resources and time allocation. implementation of inadequate supervisionactivities.
ANALISIS KEMANDIRIAN KEUANGAN KABUPATEN DAN KOTA DI PROVINSI NUSA TENGGARA TIMUR TAHUN ANGGARAN 2016-2020 Nasly Betsyeba Mahalia Loni; Yohana Febiani Angi; Cicilia A. Tungga
JURNAL AKUNTANSI : TRANSPARANSI DAN AKUNTABILITAS Vol 10 No 1 (2022): Jurnal Akuntansi: Transparansi dan Akuntabilitas
Publisher : Universitas Nusa Cendana

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Abstract

This study aims to identify and explain the financial independence of districts and cities in East Nusa Tenggara Province based on financial independence ratio analysis with a quantitative descriptive approach. Data collection was carried out using the documentation method, namely by taking financial data in the form of Budget Realization Reports from 22 Regencies/Cities in East Nusa Tenggara Province in 2016-2020. The results of the study show that the level of independence of districts/cities in East Nusa Tenggara Province Not independent has not even touched half of the highest level of independence, in 2016 the highest independence achieved was the "less" criterion with the highest percentage of independence achieved by Kupang City at 18%, In 2017 the highest independence achieved was the "moderate" criteria, an increase of one level compared to the previous year with the highest percentage of independence achieved by the City of Kupang at 27%, the following year 2018 the highest criteria achieved were the "less" criteria, the highest percentage of independence was achieved by Kupang City is 19%, for 2019 and 2020 the highest criteria achieved are the "medium" criteria achieved by West Manggarai Regency in 2019 by 22% and Kupang City for 2020 by 21%.
PENGARUH PENERAPAN SISTEM INFORMASI PENGELOLAAN KEUANGAN DAERAH (SIPKD) TERHADAP KUALITAS LAPORAN KEUANGAN PADA BADAN KEUANGAN DAERAH SETDA PEMERINTAH PROVINSI NUSA TENGGARA TIMUR Martha Nathasya Lotu
JURNAL AKUNTANSI : TRANSPARANSI DAN AKUNTABILITAS Vol 10 No 2 (2022): Jurnal Akuntansi: Transparansi dan Akuntabilitas
Publisher : Universitas Nusa Cendana

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Abstract

This research was conducted at the Office of the Regional Finance Agency of East Nusa Tenggara. The purpose of this study was to determine the effect of the implementation of the Regional Financial Management Information System (SIPKD) on the quality of local government financial reports at the Regional Finance Agency of East Nusa Tenggara Province partially. The number of samples in this study were 43 who were staff who were directly involved in the implementation of SIPKD, the researchers took samples using the purposive sampling method. Data collection techniques in this study using a questionnaire. The data analysis technique in this study used simple linear regression analysis. Based on the results of the partial analysis, it is known that the Regional Financial Management Information System (SIPKD) affects the quality of financial reports with a coefficient of determination of 15% while the other 85% is influenced by other factors.
PERAN DAN PENGARUH DARI PEMBERDAYAAN DAN PEMBANGUNAN GENDER TERHADAP PEREKONOMIAN DAERAH PROVINSI KALIMANTAN UTARA Renta Yustie; Ricky Angga Ariska; Fadilla Purwitasari
JURNAL AKUNTANSI : TRANSPARANSI DAN AKUNTABILITAS Vol 10 No 2 (2022): Jurnal Akuntansi: Transparansi dan Akuntabilitas
Publisher : Universitas Nusa Cendana

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Abstract

Gender is one of the current issues and problems in North Kalimantan Province. Focuses on the role and function of women in society and government in their contribution to the regional economy. The role and function of women is measured by involvement in parliament, professional staff, income and expenditure of women on a per capita basis as well as gender balanced development towards economic growth in North Kalimantan Province. This research is a quantitative research with secondary data sourced from BPS North Kalimantan Province. The research sample uses 5 districts / cities in North Kalimantan Province, namely Kab. Malinau, Kab. Bulungan, Kab. Tana Tidung, Kab. Nunukan, Tarakan City. The research method uses the panel method with a period of 2018 to 2020, with a multiple regression model. The analytical tools used to calculate the research data were Eviews 10 and SPSS 25. The alpha value in the study was 5% or 0.05 and the result was that all independent variables in the study were able to influence the dependent variable.
STRATEGI BANK NTT MELAYANI KREDIT DALAM MASA PANDEMI COVID 19 Fabian Aldino Zecharian Jolong
JURNAL AKUNTANSI : TRANSPARANSI DAN AKUNTABILITAS Vol 10 No 2 (2022): Jurnal Akuntansi: Transparansi dan Akuntabilitas
Publisher : Universitas Nusa Cendana

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Abstract

This study aims to formulate a strategy for Bank NTT to provide credit services during the covid 19 pandemic. This study uses a descriptive approach. The data used in this study are primary data and secondary data obtained through interviews, observation, and documentation. Technical analysis of data in this study uses triangulation data analysis and interactive data analysis by Miles and Huberman to formulate the strategy to be achieved. The results of this study indicate that the strategy needed for Bank NTT to maintain or even increase credit income during the COVID-19 pandemic is through mapping its debtors who are in the restructuring period, focusing/prioritizing credit in low-risk sectors and avoiding the red line sector business, using digital banking for its services, requires debtors during the restructuring period to continue to make installments at the maturity date of the debtor not to be burdened with credit arrears and in July 2020 Bank NTT issued independent microloans program to improve people's welfare and increase Bank NTT income

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