JURNAL AKUNTANSI : TRANSPARANSI DAN AKUNTABILITAS

PERANAN BADAN PERMUSYAWARATAN DESA DALAM PENYUSUNAN ANGGARAN PENDAPATAN DAN BELANJA DESA DI DESA MATA AIR KECAMATAN KUPANG TENGAH KABUPATEN KUPANG

Fransiskus Jasnaida Gelang — 2023-10-31

In the current government era, the village plays an important role where the village is at the forefront of identifying any problems that exist in society. One way for the government to find out about problems in the community is to form a Village Consultative Body (BPD) so that people's aspirations can be recorded in the RAPBDes to make the APBDes. This study aims to find out how the process of preparing the APBDes is, what is the role of the BPD in preparing the APBDes, whether the role of the BPD in preparing the APBDes in Mata Air Village has been effective. This study uses qualitative methods and the types of data in this study are primary data and secondary data. The results of this study indicate that the process of preparing the APBDes in Mata Air Village consists of several stages, starting with the village head forming a team until the village head determines the RAPBDes to become Perdes APBDes and submits it to the Regent through the Camat to be ratified as APBDes. The role of the BPD in preparing the APBDes is to capture community aspirations through meetings and decisions taken by the BPD reflect the needs of the community and the cooperation between the BPD and related agencies is quite good, so that the programs implemented are in accordance with the needs of the community. The preparation of the APBDes in Mata Air village has been running effectively because the BPD has carried out their duties in accordance with their portion or function where they carry out the various products they produce including village regulations and supervision regarding the implementation of the APBDes.

PENGARUH STRUKTUR AKTIVA DAN LIKUIDITAS TERHADAP STRUKTUR MODAL DENGAN KEPEMILIKAN INSTITUSIONAL SEBAGAI VARIABEL MODERATING PADA PERUSAHAAN CONSUMER NON CYCLICAL TAHUN 2018-2022

Yuliana Cristine Pardosi — 2023-10-31

The impact of the Covid 19 pandemic has forced companies to sell their assets as an alternative funding source to improve their capital structure and company performance. This is interesting to study because the phenomenon that occurs is that several companies carry out this strategy. This study aims to see whether changes in asset structure and liquidity to the company's capital structure, which are moderated by institutional ownership will have a positive effect. This study uses a quantitative method, sourced from secondary data, namely companies listed on the Indonesia Stock Exchange in the non-cyclical consumer industry sector for the 2018-2022 period. Companies included in this sector are companies that produce and sell products needed by the community. The data processing technique is multiple linear regression with a moderating factor. The results of this study are that the asset structure has no effect on the company's capital structure, while liquidity has a negative effect on the capital structure. The influence of asset structure on the capital structure is moderated negatively by institutional ownership, however, the effect of liquidity on the capital structure is not moderated by institutional ownership.

PENGARUH PELAKSANAAN PEMERIKSAAN PAJAK TERHADAP PENINGKATAN KEPATUHAN WAJIB PAJAK BADAN PADA KANTOR PELAYANAN PAJAK PRATAMA KUPANG

Selfiana Pello — 2023-10-31

This research analyzes the effect of implementing tax audits on increasing corporate taxpayer compliance at the Kupang Pratama Tax Service Office. The analysis used in this research is simple linear regression analysis. Tax Audit as the independent variable and Corporate Taxpayer Compliance as the dependent variable. The data source for this research is secondary data, namely data that has been processed by the Kupang Pratama Tax Service Office. The research results show that tax audits have a significant effect on corporate taxpayer compliance. This means that good taxpayer compliance can be achieved if the number of tax audits carried out by the tax inspector is high. Because the purpose of the audit is to test taxpayer compliance. This explains that tax audit actions can increase corporate taxpayer compliance at the Kupang Pratama Tax Service Office.

PERAN INSPEKTORAT KABUPATEN TIMOR TENGAH SELATAN DALAM MELAKUKAN PENGAWASAN PENGELOLAAN KEUANGAN DANA DESA PADA KECAMATAN KOTA SOE

Ovi Yuvita Taneo — 2023-10-31

This research aims to determine the role of the South Central Timor Regency Inspectorate in supervising financial management of village funds in Soe Citysub-district. The data used in this research was obtained using interviews and field observation methods. This research uses a qualitative research approach. The informants in this research were the auditor at the Inspectorate of South Central Timor Regency, the village head and the staff in Kuatae village and Noemeto Village, Soe City sub-district. This research focuses on the role of the inspectorate with research points including the role of regional inspectorates, supervision and village funds. The analytical method used is the method developed bye Miles and Huberman (1984) with the Nvivo Software tool. The result of this research state that the role of the regional inspectorate in supervising village funds in Kota Soe sub-district is more focused on training to minimize the occurence of misappropriation of village funds.

ANALISIS PENERAPAN AKUNTANSI LINGKUNGAN SEBAGAI PERTANGGUNGJAWABAN SOSIAL DI RUMAH SAKIT UMUM DAERAH S.K. LERIK KOTA KUPANG

Yuliana Benedikta Dau — 2023-10-31

This research aims to determine the application of environmental accounting as social responsibility at the S.K Lerik General Hospital and determine the efforts made by the hospital to reduce the environmental impact caused by hospital operational activities and to find out what costs have been reported by the hospital. . This research uses a qualitative approach, descriptive research type. Research informants were finance staff, sanitation staff, visitors/patients and the community who were determined based on purposive sampling techniques. The research was carried out in four stages, namely: data collection, data reduction, data presentation and conclusions. The results of the research concluded that the S.K Lerik Kupang Regional General Hospital had carried out the accounting treatment stages for waste management costs and recognized environmental costs incurred as operational costs, this recognition used the accrual basis method. Hospitals measure costs in terms of waste management based on the acquisition price in the previous year or budget (Historical Cost). Reporting environmental costs together into one financial report. Costs are included in the operational costs item. The S.K Lerik Kupang Regional General Hospital has managed its waste well, waste in the hospital is divided into two, namely liquid waste and solid waste, liquid waste is managed with an IPAL machine using the an-aerobic BIO FILTER system and solid waste is managed with an incinerator machine.

PENERAPAN STANDAR AKUNTANSI KEUANGAN ENTITAS MIKRO KECIL DAN MENENGAH SEBAGAI DASAR PENYUSUNAN LAPORAN KEUANGAN USAHA MIKRO KECIL DAN MENENGAH (STUDI KASUS PADA UMKM UD. SANGGADOLU, KOTA SOE)

ana yowester maak — 2023-10-31

The problem raised in this study is the recording of financial statements UD. Sanggadolu who is still doing the financial recording simply, not recorded in detail and not in accordance with current standards, in particular the Financial Accounting Standards of Micro and Medium Enterprises (SAK EMKM). The purpose of this research is to know the application of SAK EMKM as the basis of the preparation of the financial report of UMKM UD. Sanggadolu. The form of financial report based on SAKEMKM is the profit loss report, financial position report and records on financial reports. This research uses qualitative descriptive research methods, a kind of case study. The research informant is the owner of the UD. Sanggadolu, Bendahara and one of the staff of UD. Research is carried out through four stages, namely: data collection, data reduction, data presentation, and conclusion drawing. Based on the results of research related to the preparation of the financial report of UD. Sanggadolu based on EMKM SAK by adjusting the conditions of the existing transactions, the research results show that the elaboration of financial reports based on SAK EMKM is effective and accurate in achieving the objectives of business development, one of them through financial reports. With the financial statements that have been made, the owners can develop and expand their business more than the current conditions.

FULL ISSUE

Sarinah Joyce Margaret Rafael — 2023-10-31

Artikel ini adalah kumpulan Jurnal Akuntansi: Transparansi dan Akuntabilitas yang diterbitkan pada Volume 11 No 2, Oktober 2023.