PENGARUH AKUNTABILITAS PENGELOLAAN KEUANGAN ALOKASI DANA DESA DAN KEBIJAKAN DESA TERHADAP KESEJAHTERAAN MASYARAKAT : (Studi Kasus Pada Desa Lepo Lima Kecamatan Alok Timur Kabupaten Sikka)

This study aims to determine the effect of accountability in financial management of village fund allocations and village policies on community welfare. This is also done to determine whether the accountability of the financial management of village fund allocations and village policies jointly (simultaneously) affects the welfare of the community. Respondents in this study were 81 people consisting of 35 men and 45 women of various ages and different occupations. The data were analyzed using multiple linear regression analysis by looking at the validity, reliability, normality, multicollinearity, heteroscedasticity, and hypothesis testing with the F test, T test and Multiple Determination Coefficient test. The results showed that the variable financial management accountability for village fund allocation and village policies had an effect on the welfare of the community, as well as the accountability for financial management of village fund allocations and village policies also had a simultaneous effect on community welfare

PENGARUH PENERAPAN PENGENDALIAN INTERNAL COSO TERHADAP PERILAKU ETIS KARYAWAN DALAM SISTEM PENGGAJIAN

Penelitian ini bertujuan untuk menganalisis pengaruh lingkungan pengendalian, penaksiran resiko, aktivitas pengendalian, informasi dan komunikasi serta pemantauan terhadap perilaku etis dalam sistem penggajian. Metode yang digunakan dalam penelitian ini adalah metode kuantitatif dengan menyebarkan kuesioner kepada 34 responden. Adapun penyebaran kuesioner kepada responden terkait dengan pengaruh kepatuhan pengendalian intern terhadap perilaku etis karyawan dalam sistem penggajian di KSP Kopdit Pintu Air Kabupaten Ngada. Penelitian ini meyimpulkan lingkungan pengendalian, penaksiran resiko, aktivitas pengendalian, informasi dan komunikasi, serta pemantauan berpengaruh terhadap perilaku etis karyawan di KSP Kopdit Pintu Air Kabupaten Ngada. Kata Kunci: Lingkungan Pengendalian, Penaksiran Risiko, Aktivitas Pengendalian, Informasi dan Komunikasi, Pemantauan, Perilaku Eti

Pengaruh Keadilan Distributif Kompensasi dan Keadilan Prosedural Kompensasi Terhadap Kecenderungan Kecurangan Akuntansi pada SKPD Kabupaten Ngada

This study aims to determine the effect of distributive justice compensation and procedural justice of compensation against the tendency of accounting fraud at SKPD Ngada district. The method used in this research is descriptive quantitative. The results of this stdy (1) justice distributive effect on accounting fraud at SKPD Ngada Regency. This is evidenced by the value of the regression coefficient justice distributive with value 0,192 with tcount > ttable (3,251 > 2,010) and a significant level of 0,002 < 0,05. (2) Justice procedural effect on accounting fraud. This is evidenced by the valueof the regression coefficient of procedural justice by 0,407 with tcount > ttable (4,876 > 2,010) and the level of significant 0,000 < 0,05. The great influence of the variables of distributive justice and procedural justice against the tendency of accounting fraud amounted to 4,6%. While the rest the rest 53,4% is explained by other variables outside the model

Efektivitas Pemungutan Pajak Hotel dan Kontribusinya Terhadap Pendapatan Asli Daerah Kabupaten Ngada : Studi Kasus Pada Unit Pelaksana Teknis Pendapatan, Pengelola Keuangan dan Aset Daerah Kabupaten Ngada

This study aims to determine the effectiveness of hotel tax revenues and hotel tax contributions to local revenue. This type of descriptive qualitative research.The results showed that the effectiveness of the hotel tax on the UPT Revenue, Financial Management and Regional Assets of Ngada Regency from 2014-2018 fluctuated with quite effective and effective categories. This can be seen in the level of effectiveness in 2014 of 85.27% with a fairly effective category. Meanwhile, in 2015 the effectiveness of hotel tax decreased by 80.00% with quite effective category. In 2016 the level of effectiveness increased to 85.41% in the quite effective category. In 2017 the effectiveness level also increased to 99.01% in the effective category and in 2018 the effectiveness level decreased to 93.43% in the effective category. The hotel tax contribution to the UPT of Regional Original Revenue, financial management and Regional Assets of Ngada Regency from 2014 to 2018 was still below 10% or very less contributed according to the contribution criteria table

Analisis Pencatatan Dan Pelaporan Keuangan Satuan Kerja Perangkat Daerah (SKPD) Pada Dinas Sosial Kabupaten Ende

Each Regional Work Unit (SKPD) carries out accounting for economic transactions that occur on its part, to produce financial reports. The purpose of this study was to analyze the suitability of SKPD financial recording and reporting in Ende Regency, especially the Social Service with Permendagri Number 21 of 2011 and Government Regulation Number 71 of 2010. This research uses descriptive qualitative. This writing uses data collection techniques, namely field studies and literature studies. The results showed that the Social Service of Ende Regency had not kept records in accordance with the Regulation of the Minister of Home Affairs Number 21 of 2011 concerning Guidelines for Regional Financial Management related to a recording error in the ledger, namely the employee expenditure ledger, which should have been recorded at IDR 1,878,849,154 but it was recorded at IDR 1,878. .938,674 and there are still obstacles, namely limited human resources in carrying out activities according to their fields and still lack of technical support facilities and infrastructure for activities

ANALISIS PERLAKUAN AKUNTANSI PRODUK CACAT DALAM MENGHITUNG HARGA POKOK PRODUKSI : (Studi Kasus Pada Bumdes Pelita Hidup Coklat Kobar Desa Koto Wuji Barat Kecamatan Keo Tengah Kabupaten Nagekeo)

The formulation of the problem examined in this study is how the accounting treatment of defects in calculating the cost of goods manufactured in Bumdes Pelita Hidup Coklat Kobar. . Data collection techniques used in this study were observation, interviews, documentation, and literature study. The type of data used in this study is qualitative data that is data in the form of words, sentences, schematics and images, while the source of the data used are primary data and secondary data. The data analysis technique used is a quantitative descriptive analysis technique which collects data and describes or explains the data based on general criteria that apply and things found in the field. These results indicate that (1) the existence of defective products experienced by the company during the production process caused by the lack of supervision and negligence of workers. (2) the calculation of the cost of goods produced by the Bumdes Pelita Hidup Coklat Kobar is different from the calculation of the cost of production according to the concept of cost accounting. The basic price set by Bumdes Pelita Hidup Coklat Kobar is Rp. 360,482,000 while according to the concept of accounting the cost of Rp. 355,732,000 so that it has a difference of Rp. 4,750,000

PENGARUH SISTEM INFORMASI AKUNTANSI DAN SISTEM PENGENDALIAN INTERN TERHADAP KINERJA KARYAWAN (STUDI KASUS PADA KOPERASI PINJAM (KSP) KOPERASI KREDIT (KOPDIT) PINTU AIR DI KABUPATEN SIKKA)

Penelitian ini bertujuan untuk mengetahui pengaruh positif masing-masing variabel, yaitu sistem informasi akuntansi dan sistem pengendalian intern meliputi lingkungan pengendalian, penilaian resiko, informasi dan komunikasi, aktivitas pengendalian, pemantauan terhadap kinerja karyawan pada KSP Koperasi Kredit Pintu Air di Kabupaten Sikka. Metode yang digunakan dalam penelitian ini adalah analisis deskriptif kuantitatif. Data yang dikumpulkan dalam penelitian ini melalui observasi dan kuesioner. Berdasarkan hasil penelitian menunjukkan bahwa sistem informasi akuntansi berpengaruh positif terhadap kinerja karyawan, lingkungan pengendalian berpengaruh positif terhadap kinerja karyawan, penilaian resiko berpengaruh positif terhadap kinerja karyawan, informasi dan komunikasi berpengaruh terhadap kinerja karyawan, aktivitas pengendalian berpengaruh positif terhadap kinerja karyawan, dan pemantauan berpengaruh positif terhadap kinerja karyawan

ANALISIS PENGAKUAN PENDAPATAN DAN BEBAN PADA CV. PUTRA TUNGGAL MANDIRI KABUPATEN NGADA BERDASARKAN PSAK NO.34

The purpose of this study is (1) To determine the recognition of income and expenses in the CV. Putra Tunggal Mandiri. (2) To determine the recognition of income and expenses carried out on the CV. Putra Tunggal Mandiri according to PSAK 34. The data analysis technique used is a descriptive qualitative analysis method of data collected compiled, grouped, and analyzed so that it can provide a true picture of the recognition of income and expenses and see the comparison of recording financial statements conducted by CV. Putra Tunggal Mandiri with PSAK No. 34 The results of this study indicate that (1) CV. Putra Tunggal Mandiri in running a project that is more than one accounting period (long-term construction contract), the company applies the percentage of completion method in recognizing opinions and expenses. (2) The company has not applied it as a basis for the recognition of revenues and expenses, as evidenced in 2018 the company recognizes that revenue is too small. This happens because the company only recognizes revenue worth the project down payment, which is 30% of the total contract value, which is 30% xRp. 199,228,000 = Rp. 59,768,400, according to PSAK No. 34 works were completed in 2018 at 82.3% of the contract value of 82.3% x Rp. 199,228,000 = Rp. 163,964,644 which consists of raw material costs, labor costs and overhead costs. Additional contract costs to Rp. 163,925,000 due to the lack of companies to record the depreciation expense of equipment that is included in the overhead, the burden and revenue recognized too small

PENGARUH PENGETAHUAN PEMERINTAH DAERAH TENTANG ANGGARAN, PARTISIPASI MASYARAKAT DAN TRANSPARANSI KEBIJAKAN PUBLIK TERHADAP PENYUSUNAN ANGGARAN DI KABUPATEN ENDE

This study aims to determine the effect of knowledge of local government employees about budgets, knowledge of local government employees about community participation and knowledge of local government employees about transparency of public policies on budget preparation of the Regional Government of Ende Regency. The population in this study were employees of the Regional Development Planning Agency (BAPPEDA) and the Regional Financial and Asset Management Agency (SKPD) as budget compilers. The number of samples in this study amounted to 42 people. The sampling technique was carried out by means of a census technique and data was collected by distributing questionnaires to BAPEDA employees and the Regional Financial and Asset Management Agency. The data before being analyzed has been tested for validity and reliability. Then the analysis was carried out using multiple linear regression analysis techniques with data processing using the SPSS 16 program. Based on the research results, it shows that the knowledge of local government employees about the budget has a significant effect on budget preparation. Local government officials' knowledge of public participation has no effect on budget preparation. Meanwhile, the knowledge of local government officials about the transparency of public policies has a significant effect on the budgeting of the Ende District Government

The Influence of Internal Control, Competence of Village Apparatus, and Compliance with Accounting Rules on Fraud Prevention in Village Fund Management

This research aims to determine the influence of internal control, village apparatus competence, and compliance with accounting rules on preventing fraud in managing village funds in Ende Regency. In this research, data was obtained by distributing questionnaires to 40 respondents to village officials throughout Ndori District, Ende Regency. The data obtained were analyzed using descriptive analysis and multiple regression. The research variables consist of an independent variable (X) and a dependent variable (Y). Independent variables include internal control, village apparatus competency, and compliance with accounting rules. Meanwhile, the dependent variable is fraud prevention. The results of this study indicate that internal control, competence of village apparatus, and observance of accounting rules have an effect on fraud prevention either partially or simultaneously