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All Journal Jurnal Kajian Ilmiah Akuntansi Fakultas Ekonomi UNTAN (KIAFE) JAKU (Jurnal Akuntansi & Keuangan Unja) (e-journal) Jurnal Ilmiah Ekonomi dan Bisnis AKUNTANSI DEWANTARA Journal of Information System, Applied, Management, Accounting and Research AKURASI: Jurnal Riset Akuntansi dan Keuangan Bilancia : Jurnal Ilmiah Akuntansi JURNAL AKUNTANSI Jurnal Ilmiah Manajemen Kesatuan Jurnal Penelitian Ekonomi Akuntansi (JENSI) EKONOMI, KEUANGAN, INVESTASI DAN SYARIAH (EKUITAS) Yayasan Cita Cendikiawan Al Khwarizmi JURNAL LENTERA AKUNTANSI Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) PERMANA : Jurnal Perpajakan, Manajemen, dan Akuntansi Balance : Media Informasi Akuntansi dan Keuangan Journal of Mandalika Literature Akurasi Jurnal Akuntansi
Wukuf Dilvan Rafa
Fakultas Ekonomi Dan Bisnis, Universitas Tanjungpura, Pontianak, Indonesia
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Analisis Pertanggungjawaban Laporan Keuangan Organisasi Nirlaba (Studi Kasus Pada HMJ FEB Untan) Rafa, Wukuf Dilvan B1031141051
Jurnal Kajian Ilmiah Akuntansi Fakultas Ekonomi UNTAN (KIAFE) Vol 7, No 2 (2018): Jurnal Mahasiswa Akuntansi
Publisher : Jurnal Kajian Ilmiah Akuntansi Fakultas Ekonomi UNTAN (KIAFE)

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

ABSTRACTThe purpose of this study is to determine the suitability of the Department Student Association in implementing financial report making in accordance with the standards of nonprofit organizations. The components of the financial statements are analyzed such as (1) financial position report (2) activity report (3) cash flow report (4) notes on financial statements.Data analysis techniques using Reduction, means to collect the financial statements of the student association to be Presented of data in the form of narrative text then after the reduction and presentation of the data is carried out by drawing conclusions from the results of the study.The results of this study indicate that (1) the four components in the financial statements of the Accounting Student Association (HIMASI) of the Faculty of Economics and Business (FEB) of Tanjungpura University are in accordance with the Statement of Financial Accounting Standards (PSAK) No. 45 (2) the suitability level of the financial statements analyzed reached 77.94% and was categorized according to the standards of non-profit organizations (3) the lack of education and understanding of the application of financial reporting standards for nonprofit organizations is an obstacle in the process of making nonprofit financial statements.Keywords: Department Student Association, Nonprofit Organization, Financial Report, Statement of Financial Accounting Standards (PSAK)Daftar PustakaAlmansharu, Djunaidi Ghony & Fauzan. (2014). Metodologi penelitian kualitatif. Jogjakarta: Ar-Ruzz Media.Andarsari, Pipit Rosita. (2016). Laporan Keuangan Organisasi Nirlaba (Lembaga Masjid). STMIK ASIA Malang. Jurnal Ekonomi Universitas Kadiri. Volume. 1 No. 2. September 2016: 143 – 152.Andi Marlinah., dan Ali Ibrahim. (2018). Penerapan Laporan Keuangan Organisasi Nirlaba Berdasarkan PSAK No. 45 (Studi Masjid Al-Markaz Al-Islami Jenderal M. Jusuf. Jurnal Ilmiah AKMEN Sekolah Ilmu Ekonomi Nobel Indonesia Volume 15 No. 1. Maret 2018Beams, A. Floyd. 2011. Advance Accounting. London : Pearson Education. Diakses dari : http://boomstem.org, tanggal : 27 Mei 2018Effendi Rizal. 2013. Accounting Principles ‘’Prinsip-prinsip Akuntansi Berbasis SAK ETAP”. Edisi Revisi Jakarta : PT. Rajagrafindo PersadaEmzir. (2010). Metodologi Penelitian Pendidikan: kuantitatif dan kualitatif. Jakarta: Rajawali pers.Fahmi, Irham, 2011, Analisa Laporan Keuangan, Bandung: Alfabeta.Hadari Nawawi. (2007). Metode Penelitian Bidang Sosial. (Cetakan ke-12). Yogyakarta: Gadjah Mada University Press.Herdiansyah, Haris. (2013). Wawancara, Observasi, dan Focus Groups: Sebagai Instrumen Penggalian Data Kualitatif. PT RajaGrafindo Persada. Jakarta.Hidayati, Irma. (2012). Akuntansi Organisasi Nirlaba: “Sesuai PSAK No. 45 atau Tidak?” (Studi Kasus Pada Ponpes Roudlotul Mubtadiin Balekambang Gemiring Lor Nalumsari Jepara). Skripsi. Sekolah Tinggi Ilmu Ekonomi Nahdlatul Ulama Jepara. Jawa Tegah.Ikatan Akuntan Indonesia (2010) Standar Akuntansi Keuangan No.45 Revisi 2010 Jakarta: Ikatan Akuntan IndonesiaIrsad, Jamil. (2017). Penerapan PSAK Nomor 45 Tentang Pelaporan Keuang Entitas Nirlaba Pada Masjid Besar Nikmatullah Sungai Pinyuh. Skripsi. Universitas Tanjungpura. Pontianak.Kasmir. 2016. Analisis Laporan Keuangan. Jakarta: Raja Grafindo PersadaKieso, Donald E. Jerry J.Weygandt, Paul D. Kimmel. 2014. Accounting Principles Pengantar Akuntansi Edisi 7 Jilid 1. Jakarta: Salemba Empat.Mamesah, Melisa. (2013). Penerapan PSAK No.45 pada GMIM Efrata  Sentrum Sonder Kaitannya dengan Kualitas Informasi Laporan Keungan. Universitas Sam Ratulangi Manado. Jurnal EMBA Volume 1 No.4 Desember 2013. ISSN 2303-1174.Pahala Nainggolan. (2005). Akuntansi Keuangan Yayasan dan Lembaga Nirlaba Sejenis. Jakarta: PT RajaGrafindo Persada.Amaliah, S.A. (2016).Pratama, Ardian. (2017). Analisis Penerapan PSAK Nomor 45 Tentang Pelaporan Keuangan Entitas Nirlaba Bagi Masjid Al-Muhtadin Universitas Tanjungpura. Skripsi. Universitas Tanjungpura. Pontianak.Rizky, Diyani Ade. (2013). Analisis Penerapan PSAK No 45 Pada Yayasan Masjid Al Falah Surabaya. Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya. Jurnal Ilmu & Riset Akuntansi Vol. 2 No. 7.Rudianto. (2008). Pengantar Akuntansi. Jakarta:PT Erlangga.Sri Sapto Bimo Haryana, 2009, Sistem Pengukuran Kinerja Organisasi Nirlaba Pada Masa Krisis Ekonomi (Perbandingan Antara Balance Scorecard Dengan Malcokm Baldridge Criteria”. Diperoleh 31 Juni 2018. http://beemo.blogspot.com/2009/07/sistem-pengukuran-kinerja-organisasi.htmlSugiyono. (2009). Metode Penelitian Bisnis (Pendekatan Kuantitatif, Kualitatif, dan R&D). Bandung: Alfabeta.Umar, H., (2013) Metode Penelitian Untuk Skripsi dan Tesis Bisnis , Jakarta : Raja Grafindo PersadaUmi Muawanah dkk. (2008). Konsep Dasar Akuntansi dan Pelaporan Keuangan untuk Sekolah Menengah Kejuruan. Jakarta: Direktorat Pembinaan Sekolah Menengah KejuruanWulandari, Fresisca. (2015). Penerapan PSAK 45 Dalam Mengkomunikasikan Aktivitas Pelayanan Masjid Al-Falah Surabaya Terhadap Publik. Universitas Surabaya. Calyptra: Jurnal Ilmiah Mahasiswa Universitas Surabaya Vol.4 No.1 (2015)._______________________. (2014). Salinan Keputusan Menteri Nomor 155 /U/1998 tentang Pedoman Umum Organisasi Kemahasiswaan di Perguruan Tinggi (Online). http://bpsenat-binus.forumotion.com/-sk-mendikti--dasar-hukum- bem-ukm-hmj, diakses pada tanggal 15 Maret 2018).
DAPATKAH UKURAN KAP MEMPENGARUHI AUDIT REPORT LAG DENGAN SPESIALISASI AUDITOR SEBAGAI PEMODERASI Wukuf Dilvan Rafa; Muhsin; Tiya Nurfauziah
Balance: Media Informasi Akuntansi dan Keuangan Vol. 15 No. 1 (2023): Jurnal BALANCE: Media Informasi Akuntansi dan Keuangan
Publisher : Universitas Palangka Raya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52300/blnc.v15i1.9029

Abstract

This research aimed to analyze the effect of the variable kap size on audit report lag with auditor specialization as a moderating variable. The population in this research were mining companies listed on the indonesia stock exchange for the period of 2017-2019. Sample on this research was selected by purposive sampling method and order to obtain a 21 sample companies as 63 data analysis units. Hypothesit test in this research used of path analysis. Path analysis was an analytic on the research model that has been made previously. WarpPLS 7.0 was a software used in this research. The result of this research showed that kap size has a negative effect significant on audit report lag, auditor specialization was unable to moderate the relationship between kap size and audit report lag.
Analisis Sistem Informasi Akuntansi Pada Penerimaan, Pengeluaran & Transparansi Kas di Kantor Kelurahan Banjar Serasan Andi Farhan; Muhammad Emir YA; Wukuf Dilvan R
JAKU (Jurnal Akuntansi & Keuangan Unja) (E-Journal) Vol. 8 No. 2 (2023): Jurnal Akuntansi & Keuangan Unja
Publisher : Magister Ilmu Akuntansi Universitas Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22437/jaku.v8i2.26527

Abstract

The purpose of this study was to understand the implementation of the Accounting Information System on Cash Receipts, Disbursements, and Transparency in the Banjar Serasan Village Office. This study uses a qualitative approach to gain a comprehensive understanding. The research data consists of primary data obtained through interviews with informants involved in the financial management process, as well as secondary data obtained through observation and documentation studies. Data collection techniques used include interviews, observation, and documentation studies. The analytical method used in this study adopts a postpositivism philosophy, which focuses on objective understanding and objective data analysis. The data collected was analyzed thematically, identified emerging patterns and themes, and given an in-depth interpretation. The results showed that the accounting information system implemented in the Banjar Serasan Village Office made a significant contribution to the mechanism of cash receipts and disbursements. However, research also finds that transparency to the public is limited due to local regulations that prohibit public disclosure of financial information. Informants in this study revealed that these limitations are the result of policies that have been set and must be followed.
Sebuah Studi Fenomenologi: Menelisik Informasi Akuntansi Usaha Kecil di Kota Palangka Raya Wukuf Dilvan Rafa; Putri Balqis Fahrianti Octaviony; Shelly Laravida
Jurnal Penelitian Ekonomi Akuntansi Vol 7 No 2 (2023)
Publisher : Program Studi Akuntansi Fakultas Ekonomi Universitas Samudra

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33059/jensi.v7i2.8716

Abstract

Large companies are synonymous with their accounting implementation. This gives rise to the perception that only large companies can apply accounting, so small businesses are deemed not to need to apply accounting because of the low level of materiality, even though accounting is a business instrument. This research aims to examine accounting information, especially for small businesses, namely street vendors. This research is a type of qualitative research with a phenomenology data analysis approach. Data collection was carried out by conducting observations and in-depth interviews with the application of data reduction consisting of noema, noesis, bracketing, and eideric reduction. The research results stated that there was a separate understanding regarding the meaning of accounting; this happened because the informants had different levels of education. The first informant said that accounting is the basics of finance, buying and selling activities, and credit debits. The second informant defines accounting as expenditure and income activities until a final balance is obtained. The third, fourth, and fifth informants did not even know exactly what accounting was and only thought that accounting was for people who worked in a bank. The conclusion from this research is that all street vendors cannot understand the meaning of accounting and are unable to make business financial reports. The limitations of the research are related to the limited number of respondents, so it cannot be a basis for saying that all street vendors in Palangka Raya City do not understand accounting. Suggestions that can be given are to provide training for street vendors regarding financial reporting and the importance of making financial reports for businesses to provide opportunities for street vendors to obtain various funding and for future researchers to be able to review it from a quantitative aspect so that the amount of data obtained is more complete.
Pengaruh profitabilitas, cash holding, ukuran perusahaan terhadap manajemen laba dengan kepemilikan manajerial sebagai variabel moderasi Rosiana, Ela; Rafa, Wukuf Dilvan; Heniwati, Elok
AKURASI: Jurnal Riset Akuntansi dan Keuangan Vol 6 No 2 (2024)
Publisher : LPMP Imperium

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36407/akurasi.v6i2.1319

Abstract

This research was carried out with the aim of testing and analyzing the influence of profitability, cash holding, and firm size on earnings management through moderating managerial ownership. The type of research applied is causal based and involves quantitative methods from secondary data. The population of this study consists of companies in the real estate, property and building construction sectors that are officially listed on the IDX for the 2020-2023 period. Purposive sampling technique is a data collection technique. Data processing involves the Eviews version 10 application. Sample selection. Profitability has a positive influence on earnings management, cash holding does not affect earnings management, and company size does not affect earnings management. Meanwhile, managerial ownership cannot moderate profitability in earnings management, cash holding with earnings management can be moderated by managerial ownership, and company size in earnings management cannot be moderated by managerial ownership.
PENERAPAN SAK EMKM PADA UMKM STUDI KASUS DIKOTA PONTIANAK Sianipar, Ratu Santana Dewi Pertiwi; Rafa, Wukuf Dilvan; Haryono
Jurnal Ilmiah Ekonomi Dan Bisnis Vol. 21 No. 2 (2024)
Publisher : Universitas Lancang Kuning

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31849/jieb.v21i2.20323

Abstract

UMKM are one of the economic activities that Indonesian people always encounter and carry out. Even though UMKM have contributed to realizing a sustainable national economy, in reality there are many challenges that UMKM owners have to face, one of the challenges is in preparing financial reports. This research aims to find out whether UMKM in the city of Pontianak carry out accounting records in accordance with the standards that apply to UMKM, namely SAK EMKM. This study used descriptive qualitative method. Primary data was obtained by researchers directly by distributing questionnaires. The research results show that the application of SAK EMKM to UMKM in Pontianak is still minimal, this is due to the low level of knowledge of SAK EMKM owners regarding SAK EMKM.
Penyusunan Laporan Keuangan Bumdes Sui Kupah Rafa, Wukuf Dilvan; Hijriah, Amanah; Aswat, Ibnu; Fahmi, Muhammad; Kurniawan, Rudy
Dedikasi Sains dan Teknologi (DST) Vol. 3 No. 2 (2023): Dedikasi Sains dan Teknologi : Volume 3 Nomor 2, Nopember 2023
Publisher : Information Technology and Science (ITScience)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47709/dst.v3i2.3220

Abstract

Pelaksanaan kegiatan Pengabdian Kepada Masyarakat (PKM) ini bertujuan untuk memberikan wawasan mendalam kepada masyarakat dan pelaku UMKM Desa Sungai Kupah melalui kegiatan pelatihan penyusunan laporan keuangan untuk kebutuhan ekspansi usaha dan perpajakan. Kegiatan ini diikuti sebanyak 40 peserta yang terdiri dari masyarakat dan pelaku UMKM Desa Sungai Kupah. Metode pelatihan adalah metode yang digunakan pada pelaksanaan PKM ini dan untuk mengetahui keberhasilan dari kegiatan pelatihan dilakukan dengan melalui post test dan observasi. Hasil kegiatan ini dilaksanakan dengan cara pemaparan dari para anggota PKM lalu dilanjutkan dengan diskusi dan tanya jawab dengan peserta, serta kepala Desa. Masyarakat dan pelaku UMKM di Desa Sungai Kupah merasa kegiatan ini membantu dan memberi pemahaman kepada mereka mengenai akuntansi dasar dan pelaporan keuangan yang nantinya akan digunakan untuk berbagai tujuan, diantaranya untuk memisahkan pendapatan untuk modal dan pengeluaran pribadi, tujuan untuk pengembangan usaha serta laporan keuangan untuk perpajakan.
PENGARUH LITERASI KEUANGAN, KECERDASAN SPIRITUAL DAN GAYA HIDUP HEDONISME TERHADAP PENGELOLAAN KEUANGAN PRIBADI Gianni Harsya, Muhammad Firzha; Rafa, Wukuf Dilvan; Helmi, Syarif M.
Journal of Information System, Applied, Management, Accounting and Research Vol 8 No 4 (2024): JISAMAR (September-November 2024)
Publisher : Sekolah Tinggi Manajemen Informatika dan Komputer Jayakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52362/jisamar.v8i4.1610

Abstract

Penelitian ini bertujuan agar mengetahui hubungan antar variabel yaitu pengaruh memahami finansial, kecerdikan spiritual dan gaya hidup yang mewah pada manajemen finansial pribadi. Teknik analisis kuantitatif merupakan pengolahan data yang dipakai pada penelitian ini. Penelitian ini menggunakan teknik uji multiple linear regression untuk meninjau apakah ada dampak dari variabel X terhadap variabel Y. Dengan aplikasi SPSS versi 25 merupakan alat analisis yang digunakan dalam penelitian. Populasi sebanyak 100 sampel digunakan pada penelitian merupakan masyarakat Pontianak yang diambil menggunakan metode sampel acak sederhana. Indikator untuk variabel literasi keuangan: Membandingkan harga produk, Untuk apa uang dikeluarkan, Menyimpan uang untuk berjaga-jaga, Indikator untuk kecerdasan spiritual: Mendengarkan pendapat orang lain, Belajar dari pengalaman, Mengelola uang dengan bijak, Indikator untuk gaya hedonisme: Fear Of Missing Out (FOMO), Minat terhadap barang branden, Mengikuti gengsi. Hasil penelitian mengindikasikan bahwa memahami finansial dan kecerdikan spiritual ternyata berpengaruh pada manajemen finansial, namun gaya hidup yang mewah tidak berpengaruh pada manajemen finansial pribadi.
Peran Perencanaan Keuangan Dalam Mencapai Kebebasan Finansial Santak, M. Chiquitha Okta Vania; Rafa, Wukuf Dilvan; Ikhsan, Syarbini
Journal of Mandalika Literature Vol. 5 No. 4 (2024)
Publisher : Institut Penelitian dan Pengembangan Mandalika (IP2MI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36312/jml.v5i4.3656

Abstract

Perencanaan keuangan dan kontrol diri menjadi alat yang tak tergantikan bagi mahasiswa dan pekerja muda dalam mencapai kebebasan finansial, dengan fokus pada interaksi antara sikap keuangan dan kontrol diri di kalangan mahasiswa dan pekerja muda. Menggunakan metode kualitatif dengan pendekatan fenomenologi, data dikumpulkan melalui wawancara mendalam dengan lima informan, terdiri dari tiga mahasiswa dan dua pekerja. Hasil penelitian menunjukkan bahwa perencanaan keuangan yang baik dan kontrol diri yang kuat merupakan faktor penting dalam mencapai kebebasan finansial. Namun, kurangnya sumber daya finansial yang memadai dan perilaku impulsif menjadi hambatan utama.
Studi Fenomenologi Tentang Behavior Pattern Mahasiswa Akuntansi: Serupa atau Tak Samakah? Ayu Puspitasari; Rafles Ginting; Wukuf Dilvan Rafa
Jurnal Akuntansi Vol. 15 No. 1 (2023): Vol 15 No 1 (2023)
Publisher : Universitas Kristen Maranatha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28932/jam.v15i1.6319

Abstract

The COVID-19 pandemic has significantly altered the order of human life. One of the aspects affected by the COVID-19 pandemic is education. The original face-to-face learning system has been converted to a distance learning system (online) as a result of the implementation of Large-Scale Social Restrictions (PSBB) to encourage people to avoid crowds. This pandemic period, however, has passed, and Indonesia was declared endemic by the Coordinating Minister for the Economy at the end of December 2022. As a result, Indonesia is said to have entered a new normal era in which human life has returned to pre-pandemic levels while adhering to health protocols. The goal of this research is to look at how students' lifestyles changed after the COVID-19 pandemic ended, as well as the potential for changes in Accounting students' behavior patterns. This study investigates and explains the behavioral changes of Accounting students at the Faculty of Economics and Business, University of Tanjungpura, during the COVID-19 pandemic (FEB UNTAN). This is a qualitative study that takes a phenomenological approach. In this study, data was collected through observation and in-depth interviews with several students from the Bachelor of Accounting Study Program (informants). According to the findings of this study, accounting students experienced changes in their behavior patterns and life orientation following the pandemic. Students become more involved in various organizational activities on and off campus, and they are more motivated to learn and achieve their goals.Keywords: Accounting Student, Behavior, COVID-19 Pandemi
Co-Authors Andi Farhan Aswat, Ibnu Ayu Puspitasari Bun, Thalia Felinchia Manisha Elok Heniwati Fajriannoer, Muhammad Rafly Firmansyah, Kevin Gianni Harsya, Muhammad Firzha HARYONO Helmi, Syarif M. Hijriah, Amanah Ikhsan, Syarbini Juanda Astarani Karpriana, Angga P. Mery Muhammad Emir YA Muhsin Muhsin Muhsin Muhsin Nella Yantiana Nizam, Muhammad Nur Putri Balqis Fahrianti Octaviony Rafles Ginting Rahman Sastrawan B51109060 Rosiana, Ela Rudy Kurniawan Santak, M. Chiquitha Okta Vania Shelly Laravida Sianipar, Ratu Santana Dewi Pertiwi Syarbini Ikhsan Tiya Nurfauziah Veithzal Rivai Zainal Vitriyan Espa