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Sarinah Joyce M. Rafael
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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 9 Documents
 1 
Search results for , issue "Vol 8 No 1 (2020): JURNAL AKUNTANSI : TRANSPARANSI DAN AKUNTABILITAS" : 9 Documents clear
Front Matter - JAK Vol. 8, No.1 Sarinah Joyce M. Rafael
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.v8i1.2356

Abstract

Front Matter
FAKTOR – FAKTOR YANG MEMPENGARUHI STRUKTUR MODAL PADA PERUSAHAAN MAKANAN DAN MINUMAN DI BEI Rani Milansari; Endang Masitoh; Purnama Siddi
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.v8i1.2359

Abstract

This study aims to examine and analyze the factors that influence the capital structure of food and beverage companies listed on the Indonesia Stock Exchange. The population in this study amounted to 26 companies and diporeleh samples of 47 companies using purposive sampling techniques. This study uses secondary data types for the period 2015 - 2018. Analysis of the data used is multiple linear regression analysis. The results showed that the company's current ratio and size affected the capital structure, while the return on assets, asset structure and sales growth did not affect the capital structure. Keywords: CR, ROA, Asset Structure, Capital Structure
KEMUNGKINAN PENERAPAN SISTEM JUST IN TIME PRODUKSI PADA HOME INDUSTRY “IXXES” KUPANG Ali Hardin Balich; Karmila Dwi Lestari Mutia
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.v8i1.2360

Abstract

The purpose of this study was to determine whether the Just In Time system might be applied in Home Industry “IXXES", a UMKM engaged in the food industry. This research focuses on the part of production that is in accordance with the requirements of applying the Just In Time production system, namely (1) factory organization, (2) training or team or skills, (3) forming flow or simplification, (4) kanban pull system, (5) visual visibility or control, (6) bottleneck elimination, (7) lot size and set up time measurement, (8) total productive maintenance, (9) process capability and continuous improvement, and (10) suppliers. Data collection methods used in this study are interviews, observation and documentation. The data analysis technique used is comparative analysis, which is a method used to compare research objects with theory as a comparison concept. The results of this study are that the Just In Time production system is possible for Home Industry “IXXES" because there are three conditions that have not been fulfilled and can be fulfilled in the future. Keyword : Just In Time Production System.
PERLAKUAN AKUNTANSI ASET BERSEJARAH DALAM LAPORAN KEUANGAN STUDI PADA MUSEUM DAERAH NUSA TENGGARA TIMUR Martini S. Dira Tome; Yohanes Demu
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.v8i1.2362

Abstract

Historic assets are interpreted as a legacy of the past that has its own uniqueness and has artistic, cultural and historical values that deserve to be preserved and preserved, and utilized for science, cultural, environmental, and historical interests. This study aims to analyze the accounting treatment in the financial statements of historic assets in the NTT Regional Museum. The research method used in this study is descriptive qualitative. Data obtained through interviews, observation, and documentation, as well as secondary data relating to this study.The results of this study indicate that in terms of recognition, the NTT Regional Museum will recognize collections/findings as historic assets based on considerations from conservators. Whereas in accounting practice, there is no assessment method agreed upon in the assessment of historical assets, as well as the NTT Province Cultural Service as the agency in charge of the NTT Regional Museum, in accordance with Government Regulation No. 71 of 2010 concerning Government Accounting Standards(SAP), not fulfilling the standard No. 07, because it has not made the presentation and disclosure of historic assets in the notes to the financial statements (CaLK). Keywords: Heritage assets, recognition, valuation, disclosure.
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
AKUNTABILITAS PENGELOLAAN DANA DESA PADA DESA BENTENGRIWU KECAMATAN BORONG KABUPATEN MANGGARAI TIMUR Lusiana Priany Aliman; Yohana Febi Angi
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.v8i1.2364

Abstract

The purpose of the study was to determine the accountability of village fund management which was seen from the planning, implementation, accountability to the guidance / supervision stages. This research was conducted in BentengRiwu village, Borong District, East Manggarai Regency. BentengRiwu Village is one of the villages that experienced obstacles related to the reporting of village funds. This research is descriptive qualitative. Data collection was carried out by direct observation in the field and by interviews with several related informants. This research is expected to be able to provide input to the village government in managing village funds. The results of this study indicate that the system of planningaccountability and guidance / supervision has been well implemented. While the implementation phase and also accountability still need to be improved for better management of village funds and must continue to receive guidance from the sub-district government. Keywords: Village Funds (DD), Planning, Implementation, Accountability, Coaching/Supervision
PENGARUH KINERJA KEUANGAN TERHADAP RETURN SAHAM PADA PERUSAHAAN SEKTOR PERDAGANGAN JASA DAN INVESTASI YANG TERDAFTAR DI BURSA EFEK INDONESIA Agren Bunga; Maria Elerina Douk Tunti
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.v8i1.2365

Abstract

The study was conducted to determine the effect of financial performance measured using the current ratio, total asset turnover, debt to equity ratio, return on equity, and earnings per share on stock returns in services and investment trading sector companies listed on the Indonesian stock exchange. This research is quantitative research. The sampling technique using purposive sampling and obtained as many as 118 companies. The data analysis technique used is multiple regression analysis, classic assumption test, T test, F test, and determination coefficient test. The results of the T test show that partially, the current ratio, return on equity, and earnings per share have a significant effect on stock returns. Partially, total asset turnover and debt to equity ratio do not affect stock returns. The F test results show that the current ratio, total turnover assets, debt to equity ratio, return on equity, and earnings per share simultaneously influence stock returns. The results of determination coefficient concluded that 24.9% of stock returns can be explained by financial performance, and the remaining 75.1% is influenced by other factors outside of research. Keywords: financial performance, current ratio, total asset turnover, debt to equity ratio, return on equity, earnings per share, and stock returns
ANALISIS PERBANDINGAN KEUANGAN DESA PAMAKAYO DAN DESA LEWONAMA DI KABUPATEN FLORES TIMUR Markus A. K. B. Hallan
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.v8i1.2367

Abstract

Developing village index both Pamakayo Village and Lewonama Village into the category of underdeveloped villages, this causes the three dimensions that most influence people's lives are social and economic. The dependence of financial assistance from the government is very high for these two villages. This is evidenced by the level of PADes that are so low, and are not followed by the realization of PADes that are far from the target set. The allocation of expenditure for taxpayments including tax refunds is almost a problem for all villages in East Flores, this is due to tax payments that are fraudulent with the location of the tax office far from East Flores. The commitment of Pamakayo Village officials in prioritizing development spending is better than that of Lewonama Village development expenditure. In one growth the development expenditure of the two villages is almost the same. Keywords: dimensions, expenditure allocation, development expenditure
RED FLAGS PENGELOLAAN DANA DESA Sarinah Joyce M. Rafael; I Komang Arthana
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.v8i1.2368

Abstract

The Village Fund shows a positive influence on the level of village independence, which is indicated by an increase in village status. However, it is inseparable from the various problems that arise. The task of detecting fraud is not easy. The Village Consultative Body needs indicators or signs (red flags) that can help in focusing performance when monitoring the implementation of village fund management, which can be seen in the village financial statements. This study aimsto identify the effectiveness of red flags in detecting fraud in village fund management. This research was conducted by survey method through the distribution of questionnaires to the management of village consultative bodies which acted as supervisors in village development. Data were analyzed using descriptive statistics, using a mean test to assess the effectiveness of the red flags indicator. Keywords: village funds, red flags, fraud

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