JURNAL AKUNTANSI : TRANSPARANSI DAN AKUNTABILITAS最新文献_第2页

SISTEM PENGENDALIAN INTERNAL PEMERINTAH (SPIP) PERSEDIAAN ALAT KESEHATAN PADA RUMAH SAKIT UMUM DAERAH (RSUD) KOTA BAJAWA 政府内部控制系统(SPIP)为巴加瓦市公立医院提供医疗用品

JURNAL AKUNTANSI : TRANSPARANSI DAN AKUNTABILITAS Pub Date : 2022-10-30 DOI: 10.35508/jak.v10i2.8726

Erwinda Novelania Meo, Linda Lomi Ga, Herly M. Oematan

{"title":"SISTEM PENGENDALIAN INTERNAL PEMERINTAH (SPIP) PERSEDIAAN ALAT KESEHATAN PADA RUMAH SAKIT UMUM DAERAH (RSUD) KOTA BAJAWA","authors":"Erwinda Novelania Meo, Linda Lomi Ga, Herly M. Oematan","doi":"10.35508/jak.v10i2.8726","DOIUrl":"https://doi.org/10.35508/jak.v10i2.8726","url":null,"abstract":"The supply of medical equipment is a factor that greatly effects the quality of service in a hospital. In order to be well coordinated, the implementation of activities, especially regarding the supply of medical devices in the hospital, requires a good and adequate control system to manage inventory so that there is no deviation or shortage of inventory and reliable information about inventory. Therefore, the purpose of this study was to determine the government’s internal control system (SPIP) for the supply of medical devices carried out by the Bajawa City Regional General Hospital. The research approach is descriptive qualitative, using qualitative and quantitative data types. To obtain the necessary data, the researchers used primary data and secondary data.The results of this study indicate that the internal control of inventory, especially the supply of medical equipment at the Bajawa City General Hospital, is quite effective. However, it is still necessary to evaluate and improve the recording system which is still done manually and it is necessary to add members or staffs who has adequate capabilities in the logistics section of the hospital.","PeriodicalId":424951,"journal":{"name":"JURNAL AKUNTANSI : TRANSPARANSI DAN AKUNTABILITAS","volume":"31 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-10-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"126141891","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}

引用次数: 0

STRATEGI BANK NTT MELAYANI KREDIT DALAM MASA PANDEMI COVID 19 在科维德大流行期间为信贷服务的NTT银行战略

JURNAL AKUNTANSI : TRANSPARANSI DAN AKUNTABILITAS Pub Date : 2022-10-30 DOI: 10.35508/jak.v10i2.8723

Fabian Aldino Zecharian Jolong

引用次数: 0

ANALISIS KINERJA KEUANGAN PEMERINTAH DAERAH MELALUI ANALISIS RASIO KEUANGAN PADA BADAN PENGELOLA KEUANGAN DAN ASET DAERAH KABUPATEN TIMOR TENGAH SELATAN 通过分析东帝汶中南部地区对冲基金和资产的财务比率来分析地方政府的财务表现

JURNAL AKUNTANSI : TRANSPARANSI DAN AKUNTABILITAS Pub Date : 2022-10-30 DOI: 10.35508/jak.v10i2.8727

Linus A. Ch Sakan

{"title":"ANALISIS KINERJA KEUANGAN PEMERINTAH DAERAH MELALUI ANALISIS RASIO KEUANGAN PADA BADAN PENGELOLA KEUANGAN DAN ASET DAERAH KABUPATEN TIMOR TENGAH SELATAN","authors":"Linus A. Ch Sakan","doi":"10.35508/jak.v10i2.8727","DOIUrl":"https://doi.org/10.35508/jak.v10i2.8727","url":null,"abstract":"This research was conducted at the Regional Financial and Asset Management Agency of South Central Timor Regency. The purpose of this study was to determine the financial performance of the Regional Government of Timor Tengah Selatan Regency for the 2015-2020 period based on the Regional Financial Independence Ratio, Effectiveness Ratio of Regional Original Revenue, Efficiency Ratio of Regional Original Income and Regional Expenditure Activity Ratio. This study uses a quantitative descriptive method with secondary data in the form of time series data on Financial Statements. The results of the study using the Regional Financial Independence Ratio showed that Regional Financial Independence obtained a very low criterion classification because it was in the interval below 25% and tended to decrease from year to year, the PAD Effectiveness Ratio showed the PAD Effectiveness obtained a very effective criteria classification because it was in the interfal in above 100% and tends to increase from year to year, the PAD Efficiency Ratio shows PAD Efficiency obtains a very efficient criteria classification because it is at an interval below 60% and tends to decrease from year to year and the Regional Expenditure Activity Ratio shows that Regional Expenditure Activities are prioritized on routine expenditures rather than capital expenditures and routine expenditures tend to decrease from year to year while capital expenditures tend to increase from year to year.","PeriodicalId":424951,"journal":{"name":"JURNAL AKUNTANSI : TRANSPARANSI DAN AKUNTABILITAS","volume":"11 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-10-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"122215316","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}

引用次数: 0

ANALISIS KEMANDIRIAN KEUANGAN KABUPATEN DAN KOTA DI PROVINSI NUSA TENGGARA TIMUR TAHUN ANGGARAN 2016-2020 东努沙登加拉省各县市 2016-2020 财年财政独立性分析

JURNAL AKUNTANSI : TRANSPARANSI DAN AKUNTABILITAS Pub Date : 2022-03-30 DOI: 10.35508/jak.v10i1.8688

Nasly Betsyeba Mahalia Loni, Yohana Febiani Angi, Cicilia A. Tungga

{"title":"ANALISIS KEMANDIRIAN KEUANGAN KABUPATEN DAN KOTA DI PROVINSI NUSA TENGGARA TIMUR TAHUN ANGGARAN 2016-2020","authors":"Nasly Betsyeba Mahalia Loni, Yohana Febiani Angi, Cicilia A. Tungga","doi":"10.35508/jak.v10i1.8688","DOIUrl":"https://doi.org/10.35508/jak.v10i1.8688","url":null,"abstract":"This study aims to identify and explain the financial independence of districts and cities in East Nusa Tenggara Province based on financial independence ratio analysis with a quantitative descriptive approach. Data collection was carried out using the documentation method, namely by taking financial data in the form of Budget Realization Reports from 22 Regencies/Cities in East Nusa Tenggara Province in 2016-2020. The results of the study show that the level of independence of districts/cities in East Nusa Tenggara Province Not independent has not even touched half of the highest level of independence, in 2016 the highest independence achieved was the \"less\" criterion with the highest percentage of independence achieved by Kupang City at 18%, In 2017 the highest independence achieved was the \"moderate\" criteria, an increase of one level compared to the previous year with the highest percentage of independence achieved by the City of Kupang at 27%, the following year 2018 the highest criteria achieved were the \"less\" criteria, the highest percentage of independence was achieved by Kupang City is 19%, for 2019 and 2020 the highest criteria achieved are the \"medium\" criteria achieved by West Manggarai Regency in 2019 by 22% and Kupang City for 2020 by 21%.","PeriodicalId":424951,"journal":{"name":"JURNAL AKUNTANSI : TRANSPARANSI DAN AKUNTABILITAS","volume":"52 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-03-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"134146521","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}

引用次数: 0

MANAJEMEN ASET BADAN USAHA MILIK DESA DI DESA PLEDO KECAMATAN WITIHAMA KABUPATEN FLORES TIMUR

JURNAL AKUNTANSI : TRANSPARANSI DAN AKUNTABILITAS Pub Date : 2022-03-30 DOI: 10.35508/jak.v10i1.8681

B. Mg, Y. Demu, M. Muga

{"title":"MANAJEMEN ASET BADAN USAHA MILIK DESA DI DESA PLEDO KECAMATAN WITIHAMA KABUPATEN FLORES TIMUR","authors":"B. Mg, Y. Demu, M. Muga","doi":"10.35508/jak.v10i1.8681","DOIUrl":"https://doi.org/10.35508/jak.v10i1.8681","url":null,"abstract":"Asset management is a component that must be implemented properly so that an organization or institution can run effectively and efficiently in increasing its revenue. This study was conducted on Village Owned Enterprises (BUMDes) in Pledo Village, Witihama District, East Flores Regency, about how to apply the asset management. The purpose of this study is to describe the storms in which asset management is applied to the Pledo Village Medical and Education Agency in accordance with the theory by Siregar which include several important aspects, namely asset inventory, legal audit, asset valuation, asset optimization, monitoring and control. The type of the research used in this study was qualitative research (Descriptive) with observation technique, interviews and documentation or pict the picture. Based on the results of the study, it can be concluded that asset management of Pledo Village has not yet going well. This is because there is still a lack of competence or insight from human resources regarding good asset management, then the absence of a single audit process that has been carried out, and the absence of required retaliation related to an asset management information system capable of accommodating all activites carried out by BUMDes Pledo.","PeriodicalId":424951,"journal":{"name":"JURNAL AKUNTANSI : TRANSPARANSI DAN AKUNTABILITAS","volume":"80 11 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-03-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"116723949","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}

引用次数: 0

PENGARUH KECERDASAN EMOSIONAL, PERILAKU BELAJAR DAN MINAT BELAJAR TERHADAP PEMAHAMAN AKUNTANSI (STUDI PADA MAHASISWA AKUNTANSI FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS NUSA CENDANA) 情商、学习行为和学习兴趣对会计理解的影响

JURNAL AKUNTANSI : TRANSPARANSI DAN AKUNTABILITAS Pub Date : 2022-03-30 DOI: 10.35508/jak.v10i1.8685

Theodora Vivinia Ndait, Minarni Anaci Dethan, Sarlin P. Nawa Pau

引用次数: 0

PENGARUH KOMPETENSI, INDEPENDENSI DAN PENGALAMAN AUDIT TERHADAP PENDETEKSIAN KECURANGAN DALAM LAPORAN KEUANGAN PEMERINTAH DAERAH PADA BADAN PEMERIKSA KEUANGAN PERWAKILAN PROVINSI NUSA TENGGARA TIMUR 能力、独立和审计经验对东努萨省代理审计机构地方政府财务报表作弊的影响

JURNAL AKUNTANSI : TRANSPARANSI DAN AKUNTABILITAS Pub Date : 2022-03-30 DOI: 10.35508/jak.v10i1.8672

Constantinus Nurak, Yohana Febiani Angi

{"title":"PENGARUH KOMPETENSI, INDEPENDENSI DAN PENGALAMAN AUDIT TERHADAP PENDETEKSIAN KECURANGAN DALAM LAPORAN KEUANGAN PEMERINTAH DAERAH PADA BADAN PEMERIKSA KEUANGAN PERWAKILAN PROVINSI NUSA TENGGARA TIMUR","authors":"Constantinus Nurak, Yohana Febiani Angi","doi":"10.35508/jak.v10i1.8672","DOIUrl":"https://doi.org/10.35508/jak.v10i1.8672","url":null,"abstract":"This research aims to determine the effect of competence, independence, and audit experience on fraud detection. This research was conducted on Badan Pemeriksa Keuangan (BPK) for the province of East Nusa Tenggara. The number of samples used in this research were 51 auditors. Data collection was carried out by questionnaire using simple random sampling method. The data analysis technique used is multiple linear regression analysis using the SPSS 25 application program. The result showed that the competence and audit experience have a significant impact on the fraud detection, while the independence variable do not have a significant impact on fraud detection. The result of the F test (simultaneous) showed that competence, independence and audit experience together have a significant impact on fraud detection. The coefficient of determination showed that competence, independence, and audit experience are able to explain the dependent variable (fraud detection) by 76,7%, while the remaining 23,3% is influenced by other variables outside the research.","PeriodicalId":424951,"journal":{"name":"JURNAL AKUNTANSI : TRANSPARANSI DAN AKUNTABILITAS","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-03-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"129375147","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}

引用次数: 0

ANALISIS PELAKSANAAN FUNGSI PENGAWASAN INSPEKTORAT DAERAH DALAM PENYELENGGARAAN PEMERINTAHAN DAERAH DI KABUPATEN SABU RAIJUA

JURNAL AKUNTANSI : TRANSPARANSI DAN AKUNTABILITAS Pub Date : 2022-03-30 DOI: 10.35508/jak.v10i1.8687

Ady Cusrell William Ly, A. Kerihi, Sarlin P. Nawa Pau

{"title":"ANALISIS PELAKSANAAN FUNGSI PENGAWASAN INSPEKTORAT DAERAH DALAM PENYELENGGARAAN PEMERINTAHAN DAERAH DI KABUPATEN SABU RAIJUA","authors":"Ady Cusrell William Ly, A. Kerihi, Sarlin P. Nawa Pau","doi":"10.35508/jak.v10i1.8687","DOIUrl":"https://doi.org/10.35508/jak.v10i1.8687","url":null,"abstract":"The Office of the Regional Inspectorate of Sabu Raijua District is one of the government agencies that has a supervisory function on the implementation of regional government. Where one of the missions to be achieved is to improve the quality of supervision of the implementation of regional government. However, the problem that occurs is that the implementation of the supervisory function on the implementation of regional government in Sabu Raijua district, especially in 2019 to 2021, has been carried out according to the provisions, but there are still several sub-activities that have not been implemented. implemented due to the lack of available resources. Data collection techniques used in this research are questionnaires, interviews, and documentation. In this study, the analysis used was descriptive qualitative data analysis. The results of the study concluded that the implementation of the supervisory function, especially at the Regional Inspectorate of Sabu Raijua Regency in 2019 to 2021, namely audit, review, evaluation, and monitoring had been carried out according to the provisions, but there were several sub-activities that had not been carried out due to lack of adequate human resources and time allocation. implementation of inadequate supervisionactivities.","PeriodicalId":424951,"journal":{"name":"JURNAL AKUNTANSI : TRANSPARANSI DAN AKUNTABILITAS","volume":"33 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-03-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"121732621","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}

引用次数: 0

PENGARUH LABA KOTOR, LABA OPERASI DAN LABA BERSIH DALAM MEMPREDIKSI ARUS KAS DI MASA MENDATANG (STUDI EMPIRIS PERUSAHAAN PERTAMBANGAN YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2017-2019) 利润、经营者和净利润对预测未来现金流的影响(2017-2019年在印尼证券交易所注册的矿业公司实证研究)

JURNAL AKUNTANSI : TRANSPARANSI DAN AKUNTABILITAS Pub Date : 2022-03-30 DOI: 10.35508/jak.v10i1.8683

Maria Arnita Herawati Garum, Y. Demu, M. I. Tiwu

引用次数: 0

PENGARUH PERSEPSI, MOTIVASI, MINAT, DAN PENGETAHUAN TENTANG PAJAK MAHASISWA PROGRAM STUDI AKUNTANSI UNIVERSITAS NUSA CENDANA TERHADAP PILIHAN BERKARIR DI BIDANG PERPAJAKAN 学生的感知、动机、兴趣和税务知识对税收选择的影响

JURNAL AKUNTANSI : TRANSPARANSI DAN AKUNTABILITAS Pub Date : 2021-11-26 DOI: 10.35508/jak.v9i2.4856

Johanes V. A. A. Koa, Karmila Dwi Lestari Mutia

引用次数: 1