UMK Electronic Journal (Universitas Muhammadiyah Kupang)
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Tantangan Akuntansi Dalam Pengungkapan Corporate Sosial Responsibilities dan Pembangunan Berkelanjutan
Full text linkThe purpose of this study to determine the accounting challenges in the disclosure of corporate socialresponsibilities and sustainable development by using a conceptual study approach. The study shows that thechallenges faced in the field of accounting for sustainable development is the complexity and uncertainty ofthe subject, which began with the absence of a clear definition to be understood about "sustainabledevelopment", the accountant should have an important role to determine the sustainability, theinconvenience of the relationship between sustainability and the main purpose of business, practicaldifficulties are the current accounting system did not facilitate the inclusion of environmental and socialfactors external to the organization's operations. This study suggests the role of accountants to improve thetransparency of business activities, particularly in the areas of social and environmental impacts
ANALISIS PENERAPAN AKUNTANSI KEUANGAN DAERAH PADA KANTOR SEKRETARIAT DAERAH KABUPATEN FLORES TIMUR
No full textTujuan dari penelitian ini adalah menganalisis kesesuaian pencatatan dan pelaporan keuangan pada SKPDdi Kabupaten Flores Timur, khususnya di Kantor Sekretariat Daerah dengan Peraturan Menteri DalamNegeri No 13 Tahun 2006 dan Peraturan Pemerintah No 24 tahun 2005. Metode yang digunakan adalahmetode kuantitatif dan kualitatif dengan membandingkan teori yang ada dengan data pada tempatpenelitian. Hasil penelitian menunjukkan bahwa Laporan Keuangan yang dihasilkan pada akhir tahun(khususnya Tahun Anggaran 2010) terdiri dari Laporan Realisasi Anggaran, Neraca, Laporan Arus Kas,dan Catatan Atas Laporan Keuangan, dimana format dan uraian perkiraan telah diklasifikasikan secaratepat sesuai dengan Peraturan Pemerintah No. 24 Tahun 2005 tentang Standar Akuntansi Pemerintahandan Permendagri No. 13 Tahun 2006
HUBUNGAN AUDIT OPERASIONAL DAN PERSEDIAAN PENGELOLAAN BARANG DAGANGAN TERHADAP PENINGKATAN LABA PADA PT. TIMOR PRIMA LESTARI SENTOSA KUPANG
Full text linkTujuan penelitian ini adalah untuk menguji hubungan audit operasional dan pengelolaan persediaanbarang dagangan secara simultan dan Parsial terhadap peningkatan laba. Metode penelitian yang digunakan yakni metode penelitian kepustakaan (library research), dan studi lapangan yakni denganmenggunakan teknik Observasi, wawancara dan teknik kuesioner. Jenis data yang di kumpulkan adalahdata primer dan data sekunder yang di olah dan dianalisis regresi ganda, dengan menggunakan ProgramSofwere SPSS 16. Sampel yang digunakan dalam penelitian ini adalah 30 karyawan. Hasil penelitianmenunjukkan bahwa secara parsial audit operasional dan pengelolaan barang dagangan berhubungansignifikan terhadap peningkatan laba. Secara simultan audit operasional dan pengelolaan barangdagangan berhubungan signifikan terhadap peningkatan laba sebesar 49%
ANALISIS ALOKASI BELANJA PUBLIK DAN BELANJA OPERASIONAL TERHADAP REALISASI BELANJA DAERAH PADA PEMERINTAH DAERAH KOTA KUPANG
Full text linkTujuan penelitian ini adalah untuk mengetahui Alokasi Belanja Publik dan belanja operasional terhadaprealisasi Belanja Daerah Pemerintah Kota Kupang. Teknik analisis data menggunakan deskriptif kualitatifdengan rumus sebagai berikut: Analisis Alokasi Belanja Publik (ABP) terhadap Belanja Daerah = BelanjaPublik/Belanja Daerah x 100% dan Analisis Alokasi Belanja Operasional (ABO) terhadap BelanjaDaerah = Belanja Operasional/Belanja Daerah x 100%. Hasil penelitian menunjukkan bahwa fokuspemerintah untuk melakukan pembangunan dalam meningkatkan kesejahteraan masyarakat kota kupangbelum terlaksana secara maksimal dan terkesan belum berpihak pada masyarakat. Hal ini dibuktikandengan alokasi dana belanja daerah yang masih memprioritaskan belanja aparatur jika dibandingkandengan alokasi dana untuk belanja Publik dengan selisih alokasi belanja sebesar 87.21%
PENILAIAN KINERJA KEUANGAN KOPERASI SIMPAN PINJAM BUNGA BARU
Full text linkThe purpose of this study was to determine the Financial Performance Credit Unions New Interest inNamosain Kupang in The analysis technique used is the Quantitative Descriptive describe and explain thecircumstances Cooperative performance in 2011 and 2012 and did an explanation of the results. Analysistools used are financial ratios to approach PEARLS. The study of cooperative performance in 2011 ofProtection components shows the results of 64.74%, this value into the category of good performance,efective Financial Structure 24.27%, this value into the category of performance Less Good, QualityAsets 123.63%, The values in the category of very good performance, rate of return on cost 51.73%where the value is in the category of performance is quite good, Liquidity 41.92%%, this value into thecategory of performance is quite good, Signs of Growth 39.92 % where the value is in the category of lessgood performance. Thus, the performance of the Cooperative New Interest in 2011 was in the category ofreasonably well with a value of 57.70%. The study of cooperative performance in 2011 shows that theProtection shows the results of 54.31%, this value into the category of performance is quite good, efectiveFinancial Structure 25.98%, this value into the category of performance Less Good, Quality Asets157.18% , this value into the category of very good performance, rate of return on cost of 96.84% wherethe value is in the category of very good performance, Liquidity 21.64%, this value into the category ofless good performance, Signs of Growth 33.30 %, the value is in the category of performance than Good.Thus, the performance of the Cooperative New Interest in the year 2012 is included in the GOODcategory with a value of 64.85%, this means an increase of cooperative performance is good enough to begood Cooperative Performance New Interest in 2011 was in the category Good Enough for a value of57.70%, and the performance of cooperative New Interest in 2012 in the category of a good with a valueof 64.85%. The results showed Protection for 2011 and 2012 in both categories, it is advisable to beincreased next year by increasing reserve funds and reduce the risk of total loans negligence. The resultsshowed Rate of return on cost for 2011 and 2012 in the category No Good, it is suggested that thiscondition can be corrected in the next year, by way of increasing the value of the return on investment inloans