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Sarinah Joyce M. Rafael
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Universitas Nusa Cendana, Jl. Adisucipto, Penfui, Kupang, NTT.
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Kota kupang,
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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 74 Documents
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PENGARUH KECERDASAN EMOSIONAL DAN KECERDASAN SPIRITUAL MAHASISWA AKUNTANSI TERHADAP TINGKAT PEMAHAMAN AKUNTANSI PADA PROGRAM STUDI AKUNTANSI FAKULTAS EKONOMI DAN BISNIS UNDANA Alenaria M. C Jondo; Yohanes Demu
JURNAL AKUNTANSI : TRANSPARANSI DAN AKUNTABILITAS Vol 7 No 2 (2019): JURNAL AKUNTANSI: TRANSPARANSI DAN AKUNTABILITAS
Publisher : Universitas Nusa Cendana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35508/jak.v7i2.1701

Abstract

This research was conducted at the Accounting Department of Nusa Cendana University, located on Adisucipto Street Penfui, Kupang. The purpose of this study was to determine the effect of student's emotional and spiritual intelligence on the level of accounting understanding partially and simultaneously. The sampling technique was purposive sampling and got 46 samples. The analysis technique is by multiple linear regressions. The results of the research partially showed that emotional intelligence and spiritual intelligence had a positive and significant effect toward the level of accounting understanding. This result simultaneously showed that emotional and spiritual intelligence had an effect on the level of understanding of accounting with a determination coefficient of 52% while 48% was influenced by other factors.
PENGARUH GOOD CORPORATE GOVERNANCE TERHADAP PENCEGAHAN FRAUD PADA BANK PERKREDITAN RAKYAT DI KOTA KUPANG Cecilia Wirna F. Rowa; I Komang Arthana
JURNAL AKUNTANSI : TRANSPARANSI DAN AKUNTABILITAS Vol 7 No 2 (2019): JURNAL AKUNTANSI: TRANSPARANSI DAN AKUNTABILITAS
Publisher : Universitas Nusa Cendana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35508/jak.v7i2.1702

Abstract

The purpose of this study was to determine the effect of the principles of good corporate governance on fraud prevention in Rural Banks in Kupang City, East Nusa Tenggara Province. This research was conducted on five Rural Credit Banks out of a total of seven Rural Credit Banks in Kupang City. Rural Banks in East Nusa Tenggara Province experienced business growth with relatively stable financial performance The testing methods used are descriptive statistics, inferential statistics consisting of assessment of the measurement model / outer model and assessment of the structural model / inner model and hypothesis testing.The results of this study show that the principles of good corporate governance have a positive and significant effect on the prevention of fraud in Rural Banks in the City of Kupang.
PENGARUH SISTEM PENGENDALIAN INTERN PEMERINTAH DAN KOMPETENSI SUMBER DAYA MANUSIA TERHADAP EFEKTIVITAS PENGELOLAAN KEUANGAN DAERAH Priscilia Grace Bay; Maria Elerina Douk Tunti
JURNAL AKUNTANSI : TRANSPARANSI DAN AKUNTABILITAS Vol 7 No 2 (2019): JURNAL AKUNTANSI: TRANSPARANSI DAN AKUNTABILITAS
Publisher : Universitas Nusa Cendana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35508/jak.v7i2.1703

Abstract

This study aims to examine the effect of the government's internal control system on the effectiveness of regional financial management and the influence of human resources competencies on the effectiveness of regional financial management. This study uses a purposive sampling method. The sample in this study was the Head of Subdivision, District Head, Sub-Head of Subdivision, and Staff of the Regional Financial Institutions (ASN) of the Kupang Financial Region. The sample used in this study was 45 respondents, where data was collected through a distributed questionnaire. The analysis is based on respondents' answers obtained through questionnaires distributed by researchers. The data analysis technique uses multiple linear regression analysis with the help of SPSS 21 program. The results of the study show that there is an influence between the Government’s Internal Control System on the Effectiveness of Regional Financial Management and there is no influence of Competency Human Resources on the Effectiveness of Regional Financial Management.
PENGARUH PARTISIPASI, PENEKANAN ANGGARAN DAN ASIMETRI INFORMASI TERHADAP BUDGETARY SLACK Tamar I. M Bire Kire; Herly M. Oematan
JURNAL AKUNTANSI : TRANSPARANSI DAN AKUNTABILITAS Vol 7 No 2 (2019): JURNAL AKUNTANSI: TRANSPARANSI DAN AKUNTABILITAS
Publisher : Universitas Nusa Cendana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35508/jak.v7i2.1704

Abstract

This study aims to examine the effect of participation, budget emphasis, and information asymmetry on budgetary slack at the University of Nusa Cendana. The analysis technique used is multiple linear regression analysis which is partially tested. The population in this study were all work units at the University of Nusa Cendana. The selection of samples using purposive sampling method. The results of the study showed that partially participation and information asymmetry have a negative but not significant effect on budgetary slack at Nusa Cendana University. While budget emphasis has a significant positive effect on budgetary slack at Nusa Cendana University.
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 7 No 2 (2019): JURNAL AKUNTANSI: TRANSPARANSI DAN AKUNTABILITAS
Publisher : Universitas Nusa Cendana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35508/jak.v7i2.1705

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 of 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.
PENGARUH JUMLAH SIMPANAN DAN JUMLAH PINJAMAN ANGGOTA TERHADAP SISA HASIL USAHA PADA KOPERASI KREDIT HANDAYANI BAJAWA Yorni Mbulu; Pius Bumi Kellen; Leony Magdalena Ndoen; Bei Marselinus
JURNAL AKUNTANSI : TRANSPARANSI DAN AKUNTABILITAS Vol 7 No 2 (2019): JURNAL AKUNTANSI: TRANSPARANSI DAN AKUNTABILITAS
Publisher : Universitas Nusa Cendana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35508/jak.v7i2.1706

Abstract

This study entitled '' The Influence of Total Deposits And Total Member Loans To The Residual Return On Credit Cooperation Handayani Bajawa '' increase in the remaining results of operations depends on the aspect of the volume of business runs sufficient cooperative namely the availability of sufficient capital either from savings or loan members. To achieve all that, it must be supported by the participation of members. The purpose of this study is to determine the effect of the amount of stock saving, the amount of loan members to the rest of the business results on Credit Handayani Bajawa cooperative. Data collection technique is done by studying report- lapora Annual Members Meeting (RAT). The analysis method used is model test, multiple linear analysis, multi ple correlation analysis, simultaneous test, partial test. The results show that there is a very strong relationship between the amount of saha deposit, the amount of loan to the rest of the business result. Thus, in order to increase the rest of the business results, the handyman Credit Koperasi Handayani Bajawa need to pay attention to these two variables namely the amount of stock saving and lending amount.
Front Matter - Vol. 7, No.2 Sarinah J. M. Rafael
JURNAL AKUNTANSI : TRANSPARANSI DAN AKUNTABILITAS Vol 7 No 2 (2019): JURNAL AKUNTANSI: TRANSPARANSI DAN AKUNTABILITAS
Publisher : Universitas Nusa Cendana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35508/jak.v7i2.1710

Abstract

Front Matter
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.

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