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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 74 Documents
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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.
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.

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