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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 9 Documents
 1 
Search results for , issue "Vol 9 No 2 (2021): JURNAL AKUNTANSI: TRANSPARANSI DAN AKUNTABILITAS" : 9 Documents clear
PENGARUH PERSEPSI, MOTIVASI, MINAT, DAN PENGETAHUAN TENTANG PAJAK MAHASISWA PROGRAM STUDI AKUNTANSI UNIVERSITAS NUSA CENDANA TERHADAP PILIHAN BERKARIR DI BIDANG PERPAJAKAN Johanes V. A. A. Koa; Karmila Dwi Lestari Mutia
JURNAL AKUNTANSI : TRANSPARANSI DAN AKUNTABILITAS Vol 9 No 2 (2021): JURNAL AKUNTANSI: TRANSPARANSI DAN AKUNTABILITAS
Publisher : Universitas Nusa Cendana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35508/jak.v9i2.4856

Abstract

The purpose of this study was to determine the effect of perceptions, motivations, interests, and knowledge of student taxes on career choices in taxation, either partially or simultaneously. This research was conducted at the Accounting Study Program, University of Nusa Cendana. The sampling technique in this study used a purposive sampling technique. The population is 892 students and the research sample is 100 students. The results of this study indicate that the perception, motivation, and interest of students in the Accounting Study Program at the University of Nusa Cendana has an effect on the choice of a career. in the field of taxation, knowledge of taxes by students of the Accounting Study Program at the University of Nusa Cendana has no effect on career choices in taxation. Perceptions, motivations, interests, and knowledge of taxes simultaneously affect the choice of a career in taxation.
Pengaruh Penyajian dan Aksesibilitias Laporan Keuangan Daerah terhadap Akuntabilitas Pengelolaan Keuangan Daerah Senda Yunita Leatemia; Paul Usmany
JURNAL AKUNTANSI : TRANSPARANSI DAN AKUNTABILITAS Vol 9 No 2 (2021): JURNAL AKUNTANSI: TRANSPARANSI DAN AKUNTABILITAS
Publisher : Universitas Nusa Cendana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35508/jak.v9i2.5248

Abstract

The purpose of this study is to empirically examine the effect of the presentation and accessibility of regional financial reports on the accountability of regional financial management. This research is a quantitative research with several hypothesis testing. A sample of 87 respondents consisting of heads of offices, secretaries, heads of divisions, heads of sections and staff from each OPD of the Ambon City Government, who are involved in the process of managing regional finances. Based on the t test, it shows that the presentation of regional financial reports has a positive and significant effect on the accountability of regional financial management, while the accessibility of regional financial reports has no effect on the accountability of regional financial management. This is because regional financial reports have not been published openly through the mass media and information on regional financial reports is difficult to access by external parties.
analisis pengendalian internal pada prosedur pemberian kredit investasi (studi pada PT. Bank Tabungan Negara Cabang KKupang) Elis Seubelan; Herly M. Oematan
JURNAL AKUNTANSI : TRANSPARANSI DAN AKUNTABILITAS Vol 9 No 2 (2021): JURNAL AKUNTANSI: TRANSPARANSI DAN AKUNTABILITAS
Publisher : Universitas Nusa Cendana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35508/jak.v9i2.5397

Abstract

This study aims to find out how the procedures for granting investment credit is and how to internal control the procedure for granting investment credit at PT. State Savings Bank Tbk Kupang Branch. The research approach used in this research is descriptive qualitative. The type of data used in this study is qualitative data, the data source used in this research is primary data, the data collection technique used is by conducting interviews with informants. The results showed that (1) PT. Bank Tabungan Negara Tbk Kupang Branch has carried out the procedure for granting investment credit in accordance with the procedure, starting from the socialization of credit from the authorities, followed by the submission of documents to meet the requirements, after that a credit analysis was carried out to determine the credibility of the debtor and finally the debtor was waiting for disbursement. on the credit application. (2) PT. The State Savings Bank Tbk Kupang Branch has carried out internal control on the procedure for granting investment credit properly in accordance with the five components of internal control, namely the control environment, risk assessment, control activities, information and communication and monitoring.
PENGARUH KUALITAS AUDIT, KEPEMILIKAN MANAJERIAL, DAN KEPEMILIKAN INSTITUSIONAL TERHADAP MANAJEMEN LABA INFORMATIF (Studi Empiris Perusahaan Property dan Real Estate Yang Terdaftar di Bursa Efek Indonesia Periode 2017- 2020) Halimah Tun Sakdiah; Emrinaldi Nur DP; Nanda Fito Mela
JURNAL AKUNTANSI : TRANSPARANSI DAN AKUNTABILITAS Vol 9 No 2 (2021): JURNAL AKUNTANSI: TRANSPARANSI DAN AKUNTABILITAS
Publisher : Universitas Nusa Cendana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35508/jak.v9i2.5419

Abstract

ABSTRAK Penelitian ini bertujuan untuk menguji pengaruh kualitas audit, kepemilikan manajerial, dan kepemilikan institusional terhadap manajemen laba informatif. Populasi dalam penelitian ini adalah perusahaan property dan real estate yang terdaftar di Bursa Efek Indonesia periode 2017-2020. Tekhnik pengambilan sampel pada penelitian ini menggunakan tekhnik purposive sampling dan diperoleh sampel sebanyak 22 perusahaan. Analisis data yang digunakan yaitu regresi logistik. Hasil penelitian ini menunjukkan bahwa kualitas audit dan kepemilikan institusional berpengaruh terhadap manajemen laba informatif, sedangkan kepemilikan manajerial tidak berpengaruh terhadap manajemen laba informatif.
ANALISIS PENGARUH UKURAN PERUSAHAAN, PROFITABILITAS, SOLVABILITAS, LIKUIDITAS DAN OPINI AUDIT TERHADAP JANGKA WAKTU PENYELESAIAN AUDIT (AUDIT DELAY) (Studi Empiris pada Perusahaan Jasa yang Terdaftar di Bursa Efek Indonesia Tahun 2015-2019) Ridyan I. Lewen; Maria Douk Tunti
JURNAL AKUNTANSI : TRANSPARANSI DAN AKUNTABILITAS Vol 9 No 2 (2021): JURNAL AKUNTANSI: TRANSPARANSI DAN AKUNTABILITAS
Publisher : Universitas Nusa Cendana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35508/jak.v9i2.5420

Abstract

This research was conducted on service companies listed on the Indonesia Stock Exchange from 2015-2019. The purpose of thid study was to determine the influence of company size, profitability, solvency, liquidity, and audit opinion on the audit completion period (audit delay) partially and simultaneously on service companies listed on the Indonesia Stock Exchange from 2015-2019. This study uses quantitative methods, namely data obtained from secondary data in the form of annual reports containing a balance sheet, income statement and auditor's statement of opinion. The sample in this study is the annual report of ten service companies listed on the Indonesia Stock Exchange which consistently present their annual reports for five consecutive years, namely 2015-2019. The process of determining the sample in this study used random sampling and purposive sampling methods. The results of the study partially show that company size, profitability, solvency and audit opinion has no effect on audit delay. While liquidity have an effect on audit delay. Simultaneously, company size, profitability, solvency, liquidity and audit opinion have an effect on audit delay.
PENERAPAN PRINSIP-PRINSIP GOOD GOVERNANCE DALAM PENGELOLAAN ALOKASI DANA DESA DI DESA PENFUI TIMUR KECAMATAN KUPANG TENGAH KABUPATEN KUPANG Meliani Helena Suryanti Netha; Maria Douk Tunti
JURNAL AKUNTANSI : TRANSPARANSI DAN AKUNTABILITAS Vol 9 No 2 (2021): JURNAL AKUNTANSI: TRANSPARANSI DAN AKUNTABILITAS
Publisher : Universitas Nusa Cendana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35508/jak.v9i2.5421

Abstract

This research aims to determine the Application Of Good Governance Principles In Managing Village Fund Allocation In East Penfui Village, Central Kupang Sub-District, Kupang 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. The results of this study indicate that the Application Of The Principles Of Good Governance In The Management Of Village Fund Allocation In East Penfui Village, Central Kupang Sub-District, Kupang Regency is in accordance with the principles of good governance, that is: professionality, accountability, transparency, excellent service, democracy and participation, efficiency and effectiveness, rule of law and can be accepted by the whole society. In realizing the Principles Of Good Governance In The Management Of Village Fund Allocation, East Penfui Village, apparatus always hold deliberations on the management of village fund allocation to the community.
PENGARUH ARUS KAS DAN PERPUTARAN PIUTANG TERHADAP LIKUIDITAS PERUSAHAAN PADA PERUSAHAAN MAKANAN DAN MINUMAN YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2016-2020 Wihelmina Indut; Herly M. Oematan; Yohanes Demu
JURNAL AKUNTANSI : TRANSPARANSI DAN AKUNTABILITAS Vol 9 No 2 (2021): JURNAL AKUNTANSI: TRANSPARANSI DAN AKUNTABILITAS
Publisher : Universitas Nusa Cendana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35508/jak.v9i2.5433

Abstract

This study aims to determine the effect of cash flow and receivables turnover either partially or simultaneously on the liquidity of food and beverage companies listed on the Indonesia Stock Exchange for the 2016-2020 period. This type of research is quantitative research. The data used in this research is secondary data. The population in this study was 26 Food and Beverage companies listed on the Indonesia Stock Exchange. Sampling using purposive sampling, and the sample was obtained for this study as many as one third of food and beverage In Indonesia Stock Exchange period 2016 -2020. Data collection techniques in this research are literature study and documentation. The data analysis technique used in this study used multiple linear regression analysis, classical assumption test, and hypothesis testing. The results of this study are partially Cash Flow and Receivables Turnover have an effect on the liquidity of Food and Beverage Companies listed on the Indonesia Stock Exchange for the 2016-2020 period. Simultaneously, Cash Flow and Accounts Receivable Turnover affect the Liquidity of Food and Beverage Companies listed on the Indonesia Stock Exchange for the 2016-2020 period.
PENGARUH KREDIT USAHA RAKYAT (KUR) DAN MODAL SENDIRI TERHADAP PENDAPATAN USAHA EKONOMI KREATIF DI KOTA KUPANG Anthon Kerihi
JURNAL AKUNTANSI : TRANSPARANSI DAN AKUNTABILITAS Vol 9 No 2 (2021): JURNAL AKUNTANSI: TRANSPARANSI DAN AKUNTABILITAS
Publisher : Universitas Nusa Cendana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35508/jak.v9i2.5448

Abstract

This study aims to identify and explain how the village fund management in 2017 in the field of empowerment. This will certainly be adjusted based on the Minister of Home Affairs Regulation No. 113 of 2014 concerning Village Financial Management. This research uses qualitative method with interview technique and field documentation on 14 informants as key informants who are trusted to know about village financial management starting from the planning, budgeting, implementation, administration, reporting and accountability stages. The results of the study found that the existence of programs that had not been implemented or carried out well such as BUMDES and Taman Eden due to village fund management in the field of empowerment had not applied the principles of transparency, accountability, participants, and obedience and budget discipline in a good and correct manner. This is caused by several things including; lack of understanding from village officials regarding village fund management, especially in the area of empowerment, lack of level of community participation also in program implementation, lack of supervision from the district or provincial level also causes village governments to neglect in carrying out their duties and responsibilities, lack of training and socialization as one of the obstacles in the village fund management process, on the other hand, there are individuals who want to take advantage of funds sourced from the APBN, and the latter is a classic problem found in almost every village. Human power is less qualified due to the small number of people who have tertiary education.
ANALISIS TINGKAT LITERASI KEUANGAN PADA MAHASISWA (STUDI PADA MAHASISWA PROGRAM STUDI AKUNTANSI UNDANA) Nathalia Sheila Tantry; Minarni Anaci Dethan; Cicilia A. Tungga
JURNAL AKUNTANSI : TRANSPARANSI DAN AKUNTABILITAS Vol 9 No 2 (2021): JURNAL AKUNTANSI: TRANSPARANSI DAN AKUNTABILITAS
Publisher : Universitas Nusa Cendana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35508/jak.v9i2.5458

Abstract

The aims of this research are to find out financial literacy level and the partial and simultaneous influence of financial attitude and financial behavior on the level of student financial literacy. The research is a descriptive quantitative. The sampling technique used is purposive sampling technique. The data are obtained by distributing questionnaires to 83 respondens. The analysis thecnique uses Deskriptive Statistical Analysis, Validity Test, Reliability Test, Multiple Linear Regression and Hypothesis Test. The analytical tool used is Statistical Package for the Social Sciences (SPPS) version 25. The results of this research are (1) the financial attitude influence the student financial literacy level (2) the financial behavior influence the financial literacy level. (3) the financial attitude and the financial behavior influence the financial literacy level partially and simultancously, (4) The level of financial literacy of students of 2016-2019 classes of Accounting Departement, Nusa Cendana University was 64,22%, which if interpreted in Chen and Volpe’s financial literacy level criteria was in the medium category (60%-79%)

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