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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 74 Documents
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ANALISIS PENERAPAN SISTEM INFORMASI MANAJEMEN DAERAH (SIMDA) KEUANGAN PADA SEKRETARIAT DAERAH PEMERINTAH KABUPATEN TIMOR TENGAH SELATAN Yabes Edison Nesimnasi; Linda Lomi Ga; Cicilia A. Tungga
JURNAL AKUNTANSI : TRANSPARANSI DAN AKUNTABILITAS Vol 11 No 1 (2023): JURNAL AKUNTANSI: TRANSPARANSI DAN AKUNTABILITAS
Publisher : Universitas Nusa Cendana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35508/jak.v11i1.10249

Abstract

This study aims to obtain an overview of the implementation of financial SIMDA at the Regional Secretariat (SETDA) of the South Central Timor Regency Government, as well as to find out the causal factors that the Regional Secretariat has in implementing financial SIMDA, a well as the quality of information resulting from its implementation. Respondents in the study were 5 people consisting of Regional Secretariat employees, namely Administrative Section Employees, Accounting and Reporting Section Employees, Head of Finance and Reporting Sub Division and Section Head. Data were collected through direct interviews with respondents using interview guides, direct observation of the activities of the Regional Secretariat employees and documentation studies of related documents. The results of the interviews and the collected data were analyzed by descriptive method using a phenomenological approach. The results of the study indicate that in general the employees of the Regional Secretariat have understood the meaning of financial SIMDA and the description of its implementation related to input and output data. The factors possessed in implementing the implementation of SIMDA Finance are communication, human resources, attitude/disposition and bureaucratic structure, while the quality of information generated from the implementation of SIMDA Finance is reliable, but not timely and relevant.
ANALISIS KINERJA ANGGARAN MENGUNAKAN METODE VALUE FOR MONEY PADA PEMERINTAH DAERAH PROVINSI NUSA TENGGARA TIMUR PERODE 2017-2021 Alwin Fedianto Tameon; Sarinah Joyce M. Rafael; Linda Lomi Ga
JURNAL AKUNTANSI : TRANSPARANSI DAN AKUNTABILITAS Vol 11 No 1 (2023): JURNAL AKUNTANSI: TRANSPARANSI DAN AKUNTABILITAS
Publisher : Universitas Nusa Cendana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35508/jak.v11i1.10250

Abstract

The aim of this study is to determine the performance of the budget for the Regional Government of East Nusa Tenggara Province for five fiscal years (2017-2021) with the concept of measuring value for money which consists of three main elements, namely economy, efficiency and effectiveness. The type of research used in this study is to use a qualitative descriptive method. Data collection techniques used in this research are documentation techniques and literature assessment techniques. The data processed in this study is a report on the budget realization of the periode year from 2017-2021 for the Province of East Nusa Tenggara. The data analysis technique used in this study are using economic ratios, efficiency ratios, and effectiveness ratios. The results of this study indicate that the financial performance of the Government of East Nusa Tenggara Province for the 2017-2021 for economic ratios is in the quite economical category, and efficiency ratios are in the efficient category, while for effectiveness ratios are in the effective category. The results of this analysis explain that the Regional Government of East Nusa Tenggara Province is good at managing its finances
ANALISIS PERTUMBUHAN EKONOMI IKNLUSIF PROVINSI NUSA TENGGARA TIMUR TAHUN 2016-2020 Farida Ayu Lestari; Fransina W Ballo; Novi Theresia Kiak
JURNAL AKUNTANSI : TRANSPARANSI DAN AKUNTABILITAS Vol 11 No 1 (2023): JURNAL AKUNTANSI: TRANSPARANSI DAN AKUNTABILITAS
Publisher : Universitas Nusa Cendana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35508/jak.v11i1.10252

Abstract

This study aims to determine the value of inclusive economic growth and what This study aims to determine the value of inclusive economic growth and what factors influence inclusive economic growth in East Nusa Tenggara districts/cities in 2016-2020. This study uses primary data with PEGR (Poverty Equivalent Growth Rate) method analysis to determine the value of inclusive growth and uses paht analysis to determine the factors that influence inclusive growth. Theresults of the analysis to show the value of inclusive growth from 21 districts and 1 city that experienced inclusive economic growth resulted in the finding that on average in 2016-2020 inclusive growth has increased every year so that in 2020 it experienced the highest achievement with an average of 0.64 which resulted in 21 districts and 1 city of East Nusa Tenggara having reached an inclusive state. Furthermore, to find out what factors affect inclusive economic growth using path analysis / (path analysis) from the test results to know the factors that directly and indirectly influence inclusive economic growth, the level of unemployment on inclusive economic growth and other factors. such as the poverty rate and the gini ratio influence indirectly through economic growth as an intervening variable. The creation of inclusive growth does not only affect economic growth in the poverty rate, unemployment rate and gini ratio so as to accelerate the realization of inclusive growth in East Nusa Tenggara.
PENGELOLAAN DANA DESA DALAM BIDANG PEMBERDAYAAN (STUDI KASUS DESA NEKBAUN, KECAMATAN AMARASI BARAT, KABUPATEN KUPANG) Anthon Simon Y. Kerihi; Yohanes Demu; Melianus E. Tkela
JURNAL AKUNTANSI : TRANSPARANSI DAN AKUNTABILITAS Vol 11 No 1 (2023): JURNAL AKUNTANSI: TRANSPARANSI DAN AKUNTABILITAS
Publisher : Universitas Nusa Cendana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35508/jak.v11i1.10253

Abstract

This study aims to identify and explain how the village fund management in 2021 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.

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