JAAKFE UNTAN (Jurnal Audit dan Akuntansi Fakultas Ekonomi Universitas Tanjungpura)最新文献

{"title":"ANALISIS PENERAPAN SISTEM TRANSAKSI NON TUNAI DALAM MENINGKATKAN TRANSPARANSI DAN AKUNTABILITAS PENGELOLAAN KEUANGAN DAERAH PADA PEMERINTAH DAERAH KABUPATEN LANDAK","authors":"H. Haryono","doi":"10.26418/JAAKFE.V9I2.43768","DOIUrl":"https://doi.org/10.26418/JAAKFE.V9I2.43768","url":null,"abstract":"Salah satu upaya Pemerintah dalam membenahi tingginya angka korupsi sektor publik di Indonesia, khususnya di Pemerintahan Daerah adalah dengan pemberlakuan sistem Transaksi Non Tunai untuk pengelolaan keuangan di Pemerintah Daerah. Penelitian ini bertujuan untuk mengetahui prosedur Transaksi Non Tunai, mengetahui implementasi sistem transaksi non tunai dalam meningkatkan transparansi dan akuntabilitas pengelolaan keuangan, dan mengetahui faktor-faktor yang menjadi kendala dalam penerapan sistem transaksi non tunai pada pengelolaan keuangan Pemerintah Daerah Kabupaten Landak. Metode yang digunakan dalam penelitian ini adalah kualitatif deskriptif dengan pendekatan fenomenologi. Data diperoleh dengan wawancara terstruktur, observasi dan studi pustaka. Transaksi Non Tunai mulai diterapkan secara bertahap di Kabupaten Landak sejak 1 Januari 2018. Kabupaten Landak telah memiliki kesiapan yang baik untuk pelaksanaan Transaksi Non Tunai, baik dari segi infrastruktur maupun Sumber Daya Manusia (SDM) nya. Prosedur pelaksanaan Transaksi Non Tunai di Kabupaten Landak pun telah diatur dalam Peraturan Bupati Landak No. 59 Tahun 2017 tentang pedoman pembayaran dalam pelaksanaan anggaran pendapatan dan belanja daerah di lingkungan Pemerintah Kabupaten Landak. Secara keseluruhan pelaksanaan Transaksi Non Tunai di Pemerintah Daerah Kabupaten Landak berjalan dengan lancar dan dapat meningkatkan transparansi serta akuntabilitas pengelolaan keuangan daerah. Beberapa kendala yang masih dijumpai dalam pelaksanaan Transaksi Non Tunai di Kabupaten Landak berasal dari pihak eksternal, yaitu pihak Bank Kalbar dan pihak penyedia jaringan internet (provider telekomunikasi). Kata Kunci: Transaksi Non Tunai, keuangan daerah, transparansi, akuntabilitas, Kabupaten Landak.","PeriodicalId":196545,"journal":{"name":"JAAKFE UNTAN (Jurnal Audit dan Akuntansi Fakultas Ekonomi Universitas Tanjungpura)","volume":"20 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2020-12-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"115399090","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"ANALISIS PENGEMBANGAN SEKTOR EKONOMI POTENSIAL KOTA PONTIANAK","authors":"Reni Helvira","doi":"10.26418/JAAKFE.V8I2.40668","DOIUrl":"https://doi.org/10.26418/JAAKFE.V8I2.40668","url":null,"abstract":"This research is one of the efforts to find out the potentials of the regions that influence economic growth in Pontianak City from 2013 to 2017 and some of the contributions of these potential sectors to regional economic growth. This study aims to determine which sectors are the base sector and potential sectors to be developed in Pontianak City, and to find out how much influence the base sector and potential sectors have on the development of Pontianak City's GRDP.This study uses secondary data in the form of Gross Regional Domestic Product (GRDP) based on constant prices of Pontianak City and West Kalimantan Province in 2013 to 2017. In this study the analysis method used is Location Quetiont (LQ), Shift Share analysis and Hypothesis Test.The results of the study used the Location Quetiont (LQ) method, sectors that have an LQ index greater than one (LQ> 1) and are the economic base sector, which is the industrial sector, the electricity and gas procurement sector, the water supply sector, waste management, waste and recycling re, the construction sector, the wholesale and retail trade sectors; car and motorcycle repair, transportation and warehousing sector, accommodation and food and beverage supply sector, information and communication sector, financial and insurance services sector, company service sector, government administration sector, compulsory defense and social security sector, education service sector, health service sector and social activities, and other service sectors.The results of the Shift Share analysis method using the differential growth component (DJ) show that there are 6 sectors with a positive average DJ, namely, the water supply sector, waste management, waste and recycling, the wholesale and retail sectors; car and motorcycle repair, accommodation and food and beverage supply sector, company service sector, education sector, health service sector. This indicates that the 6 sectors are growing faster than the same economic sector as the Province of West Kalimantan so that these sectors have high competitiveness and have the potential to be developed to spur economic growth in Pontianak City.Keywords : Economic Potential, Location Quotion and Shift Share","PeriodicalId":196545,"journal":{"name":"JAAKFE UNTAN (Jurnal Audit dan Akuntansi Fakultas Ekonomi Universitas Tanjungpura)","volume":"161 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2020-04-14","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"121404710","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}