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Sarinah Joyce M. Rafael
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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 10 Documents
 1 
Search results for , issue "Vol 9 No 1 (2021): JURNAL AKUNTANSI: TRANSPARANSI DAN AKUNTABILITAS" : 10 Documents clear
ANALISIS PENERAPAN SISTEM PENGENDALIAN INTERNAL PADA KUALITAS PELAPORAN KEUANGAN YAYASAN KESEHATAN DAN KESEJAHTERAAN MASYARAKAT DI MAUMERE Natalia Rosi Permata; Minarni Anachi Dethan
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.v9i1.3862

Abstract

ABSTRACT This study aims to determine and analyze the application of internal control systems based on COSO (Committee of Sponsoring Organizations of the Treadway Commission) theory, including the control enviroment, risk determinations, control activities, communication and information, and supervision have an effect on the quality of financial reporting in the Yayasan Kesehatan dan Kesejahteraan Masyarakat. The type of research is descriptive analysis. The data used are primary data and secondary data. There are four informants in this research. The data analysis technique used is the theory from Milles and Huberman. The results of this study indicate that application of internal control systems in Yakkestra is not fully in accordance with the theory set out in the COSO theory. The financial reporting quality based on ape financial reporting quality standards. Key Word: Internal Contol System, Quality of the financial reporting
AKUNTABILITAS DAN TRANSPARANSI PENGELOLAAN DANA BANTUAN OPERASIONAL SEKOLAH (Studi Pada Sekolah Di Kota Kupang) Eka Puteri Sine; Maria Elerina Douk Tunti; Sarinah Joyce Margaret Rafael
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.v9i1.3925

Abstract

ABSTRACT This research is about Accountability and Transparency in the Management of School Operational Assistance (BOS) Funds. The purpose of this study was to determine accountability and transparency of the management of boss funds in school in the Kupang city. the research method used in this study was qualitative descriptive with data collection techniques using interviews, observation and documentation studies. The researcher interviewed several informants, namely the principal, treasurer, teacher, committee, supervisor of the PKPO service in Kupang city and also the parents of the students. The results of the study indicate that the implementation of accountability in the management of BOS funds has gone well seen from the form of accountability that is in accordance with the BOS technical guidelines carried out by the school towards the relevant parties whereas transparency in the management of BOS funds has not run well because there are still shortcomings in the publication stages. Keywords: BOS Funds Management, Accountability, Transparency
ANALISIS PERENCANAAN PAJAK MELALUI REVALUASI ASET TETAP PADA PT DESTINASI TIRTA NUSANTARA TBK Yohanes Demu; Ignasia Bunga Andrada
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.v9i1.3958

Abstract

ABSTRACT This study aims to determine the application of tax planning through fixed asset revaluation at PT Destinasi Tirta Nusantara Tbk. The research approach used is descriptive quantitative. The type of data used is quantitative data and qualitative data. Quantitative data includes data on fixed assets of the company, the annual financial statements of PT Destinasi Tirta Nusantara Tbk for 2016 and the qualitative data used is the company profile in the 2018 annual report of PT Destinasi Tirta Nusantara Tbk with secondary data sources taken through the official website of the Indonesia Stock Exchange. The analysis technique used is descriptive. The results of this study indicate that the application of tax planning through fixed asset revaluation has an impact on the increasing tax expense that must be paid by companies as corporate taxpayers. When companies pay final income tax on fixed asset revaluation, the amount of tax expense that must be paid by the company increases. This is due to revaluation that is only carried out on fixed assets on land where the fixed assets cannot be depreciated. PT Destinasi Tirta Nusantara Tbk needs to consider not only revaluing land fixed assets. PT Destinasi Tirta Nusantara Tbk can carry out revaluation of fixed assets other than land, which can be depreciated, such as buildings and infrastructures, furniture and fixtures, and vehicles. Keywords: Tax Planning, Fixed Asset Revaluation, Fixed Assets
PENGARUH SISTEM INFORMASI AKUNTANSI TERHADAP KINERJA KARYAWAN BADAN USAHA MILIK DESA (BUMDesa) DI KABUPATEN MANGGARAI TIMUR Mayolus A. Chorvinno Tatu; Sarinah J. M Rafael
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.v9i1.3969

Abstract

ABSTRACT In the era of government now the village plays an important role where the village is the front guard to identify any problems that exist in society. One way for the village to prosper the community is to establish a Village-Owned Enterprise (BUMDesa). This study aims to determine whether there is an influence of the accounting information system on the performance of BUMDesa employees / administrators in East Manggarai Regency. This research uses a mix method. This research was conducted at 12 BUMDesa in East Manggarai Regency. The results of this study indicate that the accounting information system has a positive effect on employee / management performance in East Manggarai Regency. The magnitude of the influence of the accounting information system on performance is 29.8%. The results of the interviews also showed the same results where from the elaboration of each indicator the researchers concluded that the accounting information system affected the performance of BUMDesa employees/administrators in East Manggarai Regency. Keywords: Accounting Information System, Performance of Employees, Village Owned Enterprises
POTENSI PENERIMAAN PAJAK BUMI DAN BANGUNAN SEKTOR PERDESAAN DAN PERKOTAAN (PBB P2) DESA BANGKA LELAK KABUPATEN MANGGARAI Yulita Meilinda Kurnia; Karmila Dwi Lestari Mutia
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.v9i1.3974

Abstract

ABSTRACT This research aims to determine the potential revenue from Land and Building Tax in Bangka Lelak Village, Manggarai Regency. The data used in this research is qualitative data with primary data sources and secondary data. The data collection technique in this research is triangulation with data analysis methods using the analytical model used by Miles and Huberman. In this research also illustrating the potential revenue from Land and Building Tax in Bangka Lelak Village, Manggarai Regency is IDR 81,840,912 and a potential loss of Land and Building Tax is IDR 76,093,689 due to inhibiting factors caused by the government and taxpayers. Bangka Lelak Village, Manggarai Regency has a large tax potential when viewed from changes in Development, Community Economy and Land Selling Price. Keywords: Potential, Land and Building Tax.
ANALISIS KELAYAKAN INVESTASI PEMBUATAN BAGAN APUNG BARU (STUDI PADA NELAYAN BAGAN APUNG DI OESAPA, KOTA KUPANG) Anthon Kerihi; Yunita Yunita
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.v9i1.3984

Abstract

ABSTRACT Establishing of a lift net as a business in the field of marine and fisheries, as well as producing fish by following the conditions of the sea and weather which can change and affect production activities so as to provide income that is uncertain and difficult to predict. Therefore, this research was conducted with the aim to find out whether fish production using this lift net can be said to be feasible in the aspects of law, market and marketing, management, technical and operational, economic, social, EIA, and finance. Before recommending to investors, an investment feasibility analysis is needed to determine the level of feasibility. The analysis was carried out with 10-year projections using a pessimistic, moderate and optimistic scenario. Some things that need to be done are, legalizing business activities, designing marketing strategies, knowing technical and operational activities, determining four management functions, knowing the positive economic, social impacts, negative impacts on the environment and determining future sales estimates calculating profit / loss, cash flows, financial feasibility assessment (NPV, IRR, PP and PI) and sensitivity analysis. After the analysis, it was found that this investment is feasible and can be recommended in every scenario and of course the optimistic scenario produces is better level of feasibility compared to other scenarios. Keyword: Feasibility Analysis, Invesment, Lift Net, Fishing Industri.
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.
KOMITMEN ORGANISASI DAN MOTIVASI SEBAGAI PEMODERASI HUBUNGAN SISTEM PENGENDALIAN INTERN PEMERINTAH, KOMPETENSI SUMBER DAYA MANUSIA, DENGAN KUALITAS LAPORAN KEUANGAN PEMERINTAH DAERAH Theophilia Fina Leiwakabessy
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.v9i1.3992

Abstract

ABSTRACT This study aims to examine organizational commitment and motivation as moderated the relationship between government internal control systems and human resource competence with local government financial statements. The population of this research are government officer in Kabupaten Maluku Barat Daya. Sampling was conducted using a judgment sampling method and number of samples are 44 respondents. The data collection technique used was a survey technique using a questionnaire. Data analysis used moderated regression analysis (MRA). The results showed that the government internal control system do not significantly effect on the quality of local government financial statement, while human resource competence had a significant efect on quality of local government financial statement human resource competence had an effect on the quality of regional government financial reports. Furthermore, organizational commitment can moderate the relationship between government internal control system and the quality of local government financial statement but cannot moderate the relationship between human resource competency and quality of local government financial statement. Meanwhile, motivation can moderate the relationship between human resource competency and the quality of local government financial statement but it fails to moderate the relationship between government internal control system and the quality of local government financial statement’ Keywords: Government Internal Control System, Human Resource Competence, Organizational Commitment, Motivation, Regional Government Financial Statements
PENGARUH IMPLEMENTASI PP NO 23 TAHUN 2018, PEMAHAMAN PERPAJAKAN, DAN MODERNISASI SISTEM ADMINISTRASI PERPAJAKAN TERHADAP KEPATUHAN WAJIB PAJAK UMKM Vinska Kiki Anggraeni; Tirza Oktovianti Lenggono
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.v9i1.3993

Abstract

ABSTRACT This study aims to test empirically the effect of the implementation of PP No. 23/2018, the influence of tax understanding, and the modernization of the tax administration system on MSME taxpayer compliance. The research method in this thesis is descriptive statistical analysis, data quality test, classical assumption test, multiple regression analysis and hypothesis testing. The total population of this study consisted of 14,200 individual SME taxpayers who were registered at the Ambon Pratama Tax Office by using the sample determination using the Slovin formula obtained 100 people as the sample. The type of data used is primary data, obtained from questionnaires distributed to respondents. The results of this study prove partially the implementation of PP No. 23 of 2018 has an effect on MSME taxpayer compliance, understanding of taxation affects MSME taxpayer compliance and the modernization of the tax administration system affects MSME taxpayer compliance. Keywords : Implementation of PP No. 23 of 2018, Understanding of Taxation and Modernization of the Tax Administration System.
ANALISIS TINGKAT KESEHATAN KOPERASI JASA KEUANGAN SYARIAH NI’MAH Amnuadin Akbar; Yohana Febiani Angi
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.v9i1.3994

Abstract

ABSTRACT The cooperative health assessment is an activity that measures the cooperative health levels periodically. The research is meant to know rute of financial services cooperative syariah ni’mah years of book 2015-2019. The date gathering technique for this research is interviews and documenting. Data analysis stars from calculating the score each aspect, quantifying the score overall and doing the trend analysis. Research shows that in the year 2015-2019 there was no maximum score, because there were several aspects which had not yet reached a high of the quality of productive activity, of management, of efficiency, of liquidity, of cooperative identit, of selfreliance and growth, and of syariah principle compliance. Keywords: Health of islamic financial services operatives.

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