https://journal.unwira.ac.id/index.php/JAKRA/issue/feed 2024-01-20T00:00:28+07:00 Antonius Y. W Timuneno, S.Akun., M.S.A jakra@unwira.ac.id Open Journal Systems <p>Jurnal Akuntansi UNWIRA (JAKRA) dikelola oleh program studi Akuntansi, Fakultas Ekonomika dan Bisnis, Universitas Katolik Widya Mandira Kupang dengan frekuensi publikasi sebanyak 2 kali yakni di bulan April dan Oktober. Artikel dalam jurnal ini dapat dipublikasikan dalam 2 bahasa yakni bahasa indonesia dan bahasa inggris.</p> https://journal.unwira.ac.id/index.php/JAKRA/article/view/2675 2023-10-31T22:57:52+07:00 Angela Natonis antoniustmn@gmail.com Mahmud Ahmad antoniustmn@gmail.com Bei Marselinus antoniustmn@gmail.com Sari Angriany Natonis sari.angriany.natonis@staf.undana.ac.id

Tujuan dari penelitian ini adalah untuk mengetahui bagaimana kinerja keuangan berdasarkan rasio keuangan pada dua perusahaan yang terdaftar di bursa efek Indonesia yaitu PT Fast Food Indonesia dan PT Pionerindo Gourment International. Penelitian ini bersifat deskriptif kuantitatif dengan teknik pengumpulan data yang digunakan dalam penelitian ini adalah dokumentasi data dari perusahaan bursa efek Indonesia (BEI). Hasil Analisis Rasio Likuiditas CR dan NWC kedua perusahaan berada di bawah standar industri. Hasil Analisis Rasio Solvabilitas kedua perusahaan yang dianalisis dengan DAR dan DER kurang solvabel. Dan hasil rasio profitabilitas yang dianalisis dengan NPM kedua perusahaan berbeda. Yaitu PT. Fast Food Indonesia dinilai Baik (Menguntungkan), dan PT Pionerindo Gourment Internasional dinilai kurang baik (Kurang Menguntungkan).

2023-10-31T22:56:50+07:00 Copyright (c) 2023 Angela Natonis, Mahmud Ahmad, Bei Marselinus, Sari Angriany Natonis https://journal.unwira.ac.id/index.php/JAKRA/article/view/2538 2023-10-31T23:01:33+07:00 Richard Timung rchrdtimung@gmail.com Yohana Febiani Angi yfangi@staf.undana.ac.id Linda Lomi Ga antoniustmn@gmail.com

This study aims to determine the effect of lifestyle and financial literacy on consumptive behavior of students receiving Bank Indonesia scholarships at Nusa Cendana University. The research data was obtained by distributing questionnaires in the form of a Google form to 50 students. The data analysis technique used is Quality Test, Multiple Regression Analysis, Classical Assumption Test, and Hypothesis Test using the Statistical Package for Social Science 26.0 for windows (SPSS 26). The results showed that lifestyle and financial literacy variables had no partial effect on student consumptive behavior. Other findings show that lifestyle and financial literacy do not simultaneously influence student consumptive behavior.

2023-10-31T23:01:33+07:00 Copyright (c) 2023 Richard Timung, Yohana Febiani Angi, Linda Lomi Ga https://journal.unwira.ac.id/index.php/JAKRA/article/view/2560 2023-10-31T23:04:50+07:00 Yosmi Dorota Beeh yosmiibeeh@gmail.com Anthon Simon Yohanis Kerihi antoniustmn@gmail.com Linda Ga antoniustmn@gmail.com

The purpose of this research is to analyze the management of Corporate Social Responsibility (CSR) funds at PT Angkasa Pura I El Tari Kupang Airport. The research method used is descriptive qualitative. The results of the research show that the management CSR funds of PT Angkasa Pura I El Tari Kupang Airport has been carried out well, namely through 1) The planning stage carried out by the Head Office of PT Angkasa Pura I. 2) The implementation stage, namely carrying out the CSR program in a transparent manner and accountable by involving employees, communities, and third parties. They too have a good risk management strategy and funding mechanism. As well as 3) The evaluation stage, namely PT Angkasa Pura I El Tari Kupang Airport conducts an evaluation and monitoring direcly of each implemented program.

2023-10-31T23:03:59+07:00 Copyright (c) 2023 Yosmi Dorota Beeh, Anthon Simon Yohanis Kerihi, Linda Ga https://journal.unwira.ac.id/index.php/JAKRA/article/view/2566 2023-10-31T23:10:00+07:00 Asriyani O. Radja Tuka antoniustmn@gmail.com Yohana Febiani Angi yfangi@staf.undana.ac.id Minarni A. Dethan antoniustmn@gmail.com

The purpose of this study is to find out how accountability for village funds starts from the planning, implementation, administration, reporting, and accountability stages in Bolua Village, Raijua District, Sabu Raijua Regency by Minister of Home Affairs Regulation Number 20 of 2018. This research is descriptive qualitative. Data collection was carried out by direct observation in the field and by interviewing several relevant informants. The results of this study indicate that at the implementation, administration, and reporting stages, the management of Bolua Village funds is considered not yet accountable, where the problem lies in the delay in reporting and implementation of village funds which are considered not good because there is still excess budget calculations. For the planning and accountability stages, it is considered accountable for managing village funds.

2023-10-31T23:10:00+07:00 Copyright (c) 2023 Asriyani O. Radja Tuka, Yohana Febiani Angi, Minarni A. Dethan https://journal.unwira.ac.id/index.php/JAKRA/article/view/2651 2024-01-20T00:00:28+07:00 Nurfadillah Oktaviana Dilla dillaoktaviana0@gmail.com Anthon Simon Yohanes Kerihi antoniustmn@gmail.com Yohanes Demu antoniustmn@gmail.com

This study aims to determine the application of cash receipts and disbursement accounting information systems at the Regional General Hospital (RSUD) Prof. Dr. W. Z. Johannes City of Kupang. The type of research used is descriptive research with a qualitative approach. The types of data used are quantitative data and qualitative data. The data sources used are primary data and secondary data. Data collection techniques using interviews, observation, documentation, literature and triangulation. The results of this research show that the accounting information system for cash receipts and disbursements at the Regional General Hospital (RSUD) Prof. Dr. W. Z. Johannes Kupang City is good, but its management still uses the Excel application because it doesn't have a special application. There are still weaknesses in cash receipts where the cash receipts treasurer does not manage the receipts himself but instead deposits them with the expenditure treasurer twice a month. Based on this research, it is suggested that Prof. Dr. W. Z. Johannes Kupang City should record cash receipts and cash disbursements as well as financial reporting using a special accounting information system application to classify cash receipts and disbursements effectively and minimize financial reporting errors.

2023-10-31T23:12:42+07:00 Copyright (c) 2023 Nurfadillah Oktaviana Dilla, Anthon Simon Yohanes Kerihi, Yohanes Demu