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Universitas Nusa Cendana, Jl. Adisucipto, Penfui, Kupang, NTT.
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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 7 Documents
 1 
Search results for , issue "Vol 10 No 2 (2022): JURNAL AKUNTANSI: TRANSPARANSI DAN AKUNTABILITAS" : 7 Documents clear
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

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35508/jak.v10i2.8719

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

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35508/jak.v10i2.8720

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

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35508/jak.v10i2.8723

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
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI NIAT PEGAWAI PEMERINTAH DAERAH DALAM MELAKUKAN TINDAKAN WHISTLEBLOWING STUDI PADA PEMERINTAH DAERAH TIMOR TENGAH UTARA Maria Ursula Tani’i; Minarni Anaci Dethan
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.v10i2.8725

Abstract

This study aims to determine the Organizational Commitment, Personal Cost, Reward, and Attitude of Influence partially and simultaneously on the intentions of local government employees in carrying out whistleblowing actions. This type of research is quantitative descriptive research. Data obtained by distributing questionnaires to 446 respondents. The data analysis technique used is multiple linear analysis. The results of the analysis show (1) Organizational Commitment has no effect on employee intentions to take whistleblowing actions (2) Personal cost affects employee intentions to take whistleblowing actions (3) Rewards do not affect employee intentions to take whistleblowing actions (4) Attitude affects employee intentions to take action whistleblowing (5) Organizational Commitment and Rewards have no significant effect on employees' intentions to take whistleblowing actions and Personal Costs and Attitudes have a significant effect on employees' intentions to take whistleblowing actions.
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 PEMERINTAH DAERAH MELALUI ANALISIS RASIO KEUANGAN PADA BADAN PENGELOLA KEUANGAN DAN ASET DAERAH KABUPATEN TIMOR TENGAH SELATAN Linus A. Ch Sakan
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.v10i2.8727

Abstract

This research was conducted at the Regional Financial and Asset Management Agency of South Central Timor Regency. The purpose of this study was to determine the financial performance of the Regional Government of Timor Tengah Selatan Regency for the 2015-2020 period based on the Regional Financial Independence Ratio, Effectiveness Ratio of Regional Original Revenue, Efficiency Ratio of Regional Original Income and Regional Expenditure Activity Ratio. This study uses a quantitative descriptive method with secondary data in the form of time series data on Financial Statements. The results of the study using the Regional Financial Independence Ratio showed that Regional Financial Independence obtained a very low criterion classification because it was in the interval below 25% and tended to decrease from year to year, the PAD Effectiveness Ratio showed the PAD Effectiveness obtained a very effective criteria classification because it was in the interfal in above 100% and tends to increase from year to year, the PAD Efficiency Ratio shows PAD Efficiency obtains a very efficient criteria classification because it is at an interval below 60% and tends to decrease from year to year and the Regional Expenditure Activity Ratio shows that Regional Expenditure Activities are prioritized on routine expenditures rather than capital expenditures and routine expenditures tend to decrease from year to year while capital expenditures tend to increase from year to year.
ANALISIS NILAI PERUSAHAAN PADA PERUSAHAAN SUBSEKTOR TELEKOMUNIKASI YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) SELAMA PANDEMI COVID-19 Adriana Teu; Petrus E. De Rozari; Sarlin P. Nawa Pau
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.v10i2.8728

Abstract

Company has the main goal of increasing the prosperity of the owners or shareholders through increasing company value. Firm value is the fair value of the company which describes the investor's perception of a particular issuer, so that the value of the company is the investor's perception of the company which is always associated with the company's stock price. This study aims to determine the effect of profitability which is measured using return on assets, firm size is measured using size, and capital structure is measured using debt to equity ratio on firm value as measured by Tobin's Q. The population in this study are telecommunication sub-sector companies listed in Indonesia's stock market during the covid-19 pandemic. The number of samples used as many as 4 companies selected using the purposive sampling method with a data of 40 observation data. The data analysis technique used is Panel Data Regression Analysis using the E-Views 10 program and Microsoft Excel 2010. The results show that company size and capital structurehave a significant effect on firm value and profitability but not significant effect on firm value.

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