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All Journal Dinamik Jurnal Kajian Ilmiah Akuntansi Fakultas Ekonomi UNTAN (KIAFE) JAKU (Jurnal Akuntansi & Keuangan Unja) (e-journal) Jurnal Ilmiah Ekonomi dan Bisnis AKUNTANSI DEWANTARA Owner : Riset dan Jurnal Akuntansi 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 PERMANA : Jurnal Perpajakan, Manajemen, dan Akuntansi Balance : Media Informasi Akuntansi dan Keuangan Journal of Mandalika Literature JIBEMA: Jurnal Ilmu Bisnis, Ekonomi, Manajemen, dan Akuntansi Akurasi Jurnal Akuntansi
Wukuf Dilvan Rafa
Fakultas Ekonomi Dan Bisnis, Universitas Tanjungpura, Pontianak, Indonesia
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Transparansi Dana Desa sebagai Faktor Penting dalam Mewujudkan Good Governance dan Akuntabilitas pada Kantor Pemerintah Desa Hilir, Kecamatan Balai, Kabupaten Sanggau Nizam, Muhammad Nur; Rafa, Wukuf Dilvan; Karpriana, Angga p.
AKUNTANSI DEWANTARA Vol 8 No 2 (2024): AKUNTANSI DEWANTARA VOL. 8 NO. 2 OKTOBER 2024
Publisher : Universitas Sarjanawiyata Tamansiswa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30738/ad.v8i2.17323

Abstract

In this study, transparency and accountability in the financial management of village funds are very important to achieve good governance. The focus of this research is on the role of government accounting in public financial management in the context of good governance. This research also examines the elements of transparency, accountability, and community participation in the management of village funds. The qualitative method applied uses semistructured interview techniques and the data used are primary and secondary data. The main findings of this study show that to increase public trust in the village government, transparency and community participation in the management of village funds are required. This research also discusses the principles of good governance that should be applied by village governments. These principles include accountability, transparency, efficiency, equality, rule of law, strategic vision, responsiveness, and consensus orientation. This research suggests increasing transparency, accountability, and community participation in the financial management of village funds to improve governance.
PENGARUH LIKUIDITAS, LEVERAGE, DAN SALES GROWTH TERHADAP FINANCIAL DISTRESS PADA PERUSAHAAN OTOMOTIF Bun, Thalia Felinchia Manisha; Rafa, Wukuf Dilvan; Muhsin, Muhsin
Bilancia : Jurnal Ilmiah Akuntansi Vol 8 No 3 (2024): Bilancia : Jurnal Ilmiah Akuntansi
Publisher : Institut Bisnis dan Teknologi Pelita Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35145/bilancia.v8i3.4406

Abstract

This research aims to test and analyze the independent variables: liquidity, leverage, and sales growth on the dependent variable: financial distress. The study uses the population of companies operating in the automotive sector on the Indonesia Stock Exchange, with a observation period of 4 years from 2020 to 2023. Purposive sampling technique was used to determine the sample, resulting in 11 companies with 44 sample data. The researcher employed a quantitative secondary research method. Data processing was assisted by the EViews 12 program. To obtain results, several steps were taken including descriptive statistical analysis, Chow test, Hausman test, and Lagrange multiplier test before obtaining the applicable model. Three models were identified: common effect, fixed effect, and random effect. Regression analysis was then conducted on panel data to generate t-tests (hypotheses), coefficient of determination analysis, and F-tests (simultaneity). The research findings indicate that liquidity has a positive and significant effect on financial distress. Leverage has a negative and significant effect on financial distress. Financial distress is not influenced by sales growth. Financial distress is significantly affected by liquidity, leverage, and sales growth collectively. Keywords: Financial distress, Liquidity, Leverage, Sales growth. Penelitian ini bertujuan untuk melakukan pengujian dan penganalisisan terkait variabel independen: likuiditas, leverage, dan sales growth pada variabel dependen: financial distress. Penelitian menggunakan populasi jumlah perusahaan yang bergerak di sektor otomotif pada Bursa Efek Indonesia, dan periode pengamatan selama 4 tahun yaitu rentang tahun 2020 hingga tahun 2023. Untuk penentuan sampel digunakanlah teknik purposive sampling dan memperoleh 11 perusahaan dengan 44 data sampel. Peneliti menggunakan jenis perhitungan kuantitatif. berjenis sekunder. Pengolahan data dibantu dengan program eviews 12. Untuk memperoleh hasil ada tahapan yang harus dilakukan untuk menguji: penganalisisan deskriptif statistik, sebelum memperoleh model yang akan terpakai hingga uji-uji selanjutnya perlu dilakukan uji chow, uji hausman, dan uji lagrange multiplier. Selanjutnya akan didapati model yang nantinya akan menjadi acuan penelitian. Model tersebut terbagi tiga yaitu: common effect, fixed effect, dan random effect. Setelah mendapatkan panduan model acuan berikutnya dilakukan penganalisisan regresi pada data panel yang nantinya akan menghasilkan uji-t (hipotesis), analisis koefisien determinasi, dan uji-f (simultan). Temuan penelitian menunjukkan bahwa ada pengaruhnya likuiditas pada financial distress secara positif dan signifikan. Terdapat pengaruh leverage yang negatif serta signifikan pada financial distress. financial distress tidak terpengaruh oleh sales growth. Financial distress dianggap signifikansi terpengaruh likuiditas, leverage, dan sales growth secara bersamaan. Kata Kunci: Financial distress, Likuiditas, Leverage, Sales growth.
MENILAI KINERJA KEUANGAN MELALUI ANALISIS RASIO KEUANGAN PADA PT ANEKA TAMBANG TBK PERIODE 2018-2022 Rafa, Wukuf Dilvan; Sastrawan, Rahman
JURNAL LENTERA AKUNTANSI Vol. 8 No. 2 (2023): JURNAL LENTERA AKUNTANSI, NOVEMBER 2023
Publisher : POLITEKNIK LP3I JAKARTA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34127/jrakt.v8i2.938

Abstract

This research was conducted to assess the financial performance of PT Aneka Tambang Tbk for the 2018–2022 period using financial ratios including liquidity ratios, solvency ratios, profitability ratios, activity ratios, and growth ratios. The research method uses descriptive-quantitative methods by collecting relevant data, such as company financial reports, for later analysis. The research results show that the financial performance of PT Aneka Tambang Tbk shows fluctuating results, such as the liquidity ratio, which is said to exceed the industry standard value, which means it can be said to be good. However, the solvency ratio shows that the calculation results exceed industry limits, which means it is not good in general even though there are good conditions in the 2022 period. The activity ratio also experiences a fluctuating situation where the 2018–2020 period is considered unfavorable, but in the 2021–2022 period, conditions are considered good. The latest analysis using the growth ratio shows that the company is far above industry standards and can be said to be very good. Key words: Financial Performance, Liquidty Ratio, Solvability Ratio, Profitability Ratio, Activity Ratio, Growth Ratio
Peran Ukuran Perusahaan dalam Memoderasi Struktur Modal dan Rasio Keuangan terhadap Kualitas Laba Fajriannoer, Muhammad Rafly; Rafa, Wukuf Dilvan; Espa, Vitriyan
Ekonomi, Keuangan, Investasi dan Syariah (EKUITAS) Vol 7 No 1 (2025): August 2025
Publisher : Forum Kerjasama Pendidikan Tinggi (FKPT)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/ekuitas.v7i1.7616

Abstract

This study examines the influence of capital structure, profitability, and liquidity on earnings quality and evaluates the ability of firm size to moderate these relationships within the context of the mining sector. The study adopts a quantitative paradigm, utilizing a purposive sampling method to select qualified mining sector issuers listed on the Indonesia Stock Exchange (IDX), resulting in a sample of 35 entities. The observation period spans three years (2021–2023), yielding 105 observation units. The applied data analysis technique is Moderated Regression Analysis (MRA), employing the computational facilities of the SPSS program for statistical processing. The analysis results indicate that profitability (significance value: 0.004) has a significantly adverse effect on earnings quality. Meanwhile, capital structure (significance value: 0.664) and liquidity (significance value: 0.239) show no significant impact. Furthermore, firm size is not an important moderating variable in the relationships between capital structure (significance value: 0.654), profitability (significance value: 0.275) , liquidity (significance value: 0.492), and earnings quality. These findings provide empirical contributions regarding the determinants of earnings quality in the mining sector and highlight the importance of enhanced oversight and transparency in earnings reporting.
Audit Tenure, Specialization, and Timeliness in the Property Sector Syarbini Ikhsan; Wukuf Dilvan Rafa
Jurnal Ilmiah Manajemen Kesatuan Vol. 13 No. 4 (2025): JIMKES Edisi Juli 2025
Publisher : LPPM Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jimkes.v13i4.3500

Abstract

This study aims to test the effect of operational complexity on audit report lag with auditor specialization as a moderating variable. High operational complexity is believed to extend audit completion time due to the increasing volume and complexity of information. Conversely, auditors with industry-specific expertise are expected to accelerate the audit process through a deeper understanding of the audited entity. This study uses a quantitative approach with multiple regression analysis and secondary data from company annual reports. Data is processed using SPSS, including classical assumption tests, t-tests, f-tests, and moderation interaction analysis. The results show that Audit Tenure does not significantly affect Audit Report Lag (significance = 0.992), nor does its interaction with Auditor Specialization show a significant moderating effect. However, the F-test shows that the overall regression model, including Audit Tenure, Auditor Specialization, and control variables, significantly affects Audit Report Lag (significance = 0.021). These findings suggest that although direct and moderating effects are not significant, the variables collectively contribute to explaining delays in audit reporting.
Spesialisasi Auditor Memoderasi Hubungan Solvabilitas, Ukuran KAP, dan Komite Audit Terhadap Audit Report Lag Pada Perusahaan Consumer Non-Cyclical Di Bei Mery; Wukuf Dilvan Rafa; Nella Yantiana
Permana : Jurnal Perpajakan, Manajemen, dan Akuntansi Vol. 17 No. 3 (2025): Special Issue
Publisher : Faculty of Economics and Business, University of Pancasakti Tegal

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24905/permana.v17i3.1027

Abstract

Audit report lag adalah jeda waktu antara akhir periode pelaporan keuangan dan tanggal penandatanganan laporan audit oleh auditor eksternal. Penundaan dalam proses ini dapat menurunkan kualitas informasi keuangan serta memengaruhi keputusan investor. Penelitian ini bertujuan untuk mengkaji pengaruh rasio solvabilitas, ukuran Kantor Akuntan Publik (KAP), dan kinerja komite audit terhadap audit report lag, serta menganalisis peran spesialisasi auditor industri sebagai variabel moderasi. Penelitian dilakukan pada 40 perusahaan sektor consumer non-cyclical yang terdaftar di Bursa Efek Indonesia (BEI) selama tahun 2021 hingga 2023 dengan total 120 observasi. Metode yang digunakan adalah pendekatan kuantitatif dengan desain penelitian kausal komparatif dan teknik purposive sampling. Analisis data dilakukan melalui regresi linier berganda dan analisis regresi moderasi (Moderated Regression Analysis/MRA) dengan bantuan perangkat lunak SPSS versi 26. Hasil menunjukkan bahwa rasio solvabilitas tidak memberikan pengaruh signifikan terhadap audit report lag. Sebaliknya, ukuran KAP berpengaruh negatif, dan efektivitas komite audit memberikan pengaruh positif. Spesialisasi auditor di bidang industri terbukti mampu memoderasi hubungan antara ukuran KAP dan komite audit terhadap audit report lag, namun tidak berlaku dalam hubungan dengan solvabilitas. Implikasi dari penelitian ini menekankan pentingnya pemilihan auditor yang kompeten serta penguatan fungsi komite audit untuk mendorong ketepatan waktu pelaporan keuangan.
Pengaruh profitabilitas, cash holding, ukuran perusahaan terhadap manajemen laba dengan kepemilikan manajerial sebagai variabel moderasi Ela Rosiana; Wukuf Dilvan Rafa; Elok Heniwati
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.
Pengaruh profitabilitas, cash holding, ukuran perusahaan terhadap manajemen laba dengan kepemilikan manajerial sebagai variabel moderasi Ela Rosiana; Wukuf Dilvan Rafa; Elok Heniwati
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.
Fenomenologi Mental Accounting Dalam Pengelolaan Keuangan Rumah Tangga Pada Masyarakat Kota Sampit Wukuf Dilvan Rafa; Anggun Permata Husda; Syarbini Ikhsan
Owner : Riset dan Jurnal Akuntansi Vol. 10 No. 3 (2026): Periode Juli 2026
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v10i3.3578

Abstract

This exploratory qualitative research using a phenomenological approach aims to uncover the role of accounting implementation and the contribution of mental accounting in household financial management practices in the community of Kota Sampit. The phenomenon of financial failure in households, which often triggers high divorce rates due to economic motives, is a crucial background for this study. Data were collected through in-depth interviews with five married informants with varying occupational backgrounds and income sources. Data analysis was conducted using non-statistical methods including data reduction, data presentation, and conclusion drawing. The results show that the application of accounting principles in the form of consistent cash flow recording has a direct positive impact on economic growth and family stability. Families that make financial decisions based on financial records have a clear planning direction, experience an improved quality of life, and are able to anticipate unnecessary consumptive expenses. Conversely, financial management that relies purely on intuition without record-keeping is prone to wasteful behavior and dependence on digital debt (paylater). Furthermore, the construction of mental accounting, manifested through the classification of budget items and psychological flexibility in revising expenses, has proven to act as an effective early warning system. Amid economic uncertainty caused by logistical constraints and global inflationary pressures, mental accounting skills are a lifeline for people's purchasing power and maintain household harmony. Self-control, practical accounting literacy, and transparency between husband and wife are key factors in creating strong family financial resilience.
Mitigasi Temuan Audit Berulang dengan Pendekatan Teknologi RPA (Robotic Process Automattion) pada Perusahaan Retail di Bursa Efek Indonesia Systematic Literatur Review Syandiatama Sajidan Ananta; Wukuf Dilvan Rafa; Syarbini Ikhsan
Dinamik Vol 31 No 2 (2026)
Publisher : Universitas Stikubank

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35315/dinamik.v31i2.10605

Abstract

Penelitian ini bertujuan untuk mengukur sejauh mana system RPA dapat mengatasi temuan berulang melalui pendekatan system RPA (Robotic Process Automattion) pada perusahan retail yang terdaftar di Bursa Efek Indonesia dengan menggunakan metode Systematic Literatur Review. Hasil dari literatur review ini menunjukan bahwa system RPA berpotensi dalam meningkatkan efisiensi dalam rekonsiliasi data yang repetitif secara otomatis, temuan berulang pada umumnya berkaitan dengan proses audit yang dilakukan secara manual. Implementasi RPA sendiri dapat mengatasi rekonsiliasi data yang repetitif secara otomatis sehingga proses audit yang dilakukan dapat lebih efisien dan mengurangi risiko kesalahan manusia.
Co-Authors Andi Farhan Anggun Permata Husda Aswat, Ibnu Ayu Puspitasari Bun, Thalia Felinchia Manisha Ela Rosiana Elok Heniwati Elvira Riski Aprilianita Fajriannoer, Muhammad Rafly Gianni Harsya, Muhammad Firzha HARYONO Helmi, Syarif M. Hijriah, Amanah Ikhsan, Syarbini Karpriana, Angga P. Mery Muhammad Emir YA Muhsin Muhsin Muhsin Muhsin Nella Yantiana Nina Febriana Dosinta Nizam, Muhammad Nur Putri Balqis Fahrianti Octaviony Rafles Ginting Rahman Sastrawan B51109060 Rudy Kurniawan Santak, M. Chiquitha Okta Vania Shelly Laravida Sianipar, Ratu Santana Dewi Pertiwi Syandiatama Sajidan Ananta Syarbini Ikhsan Syarbini Ikhsan Tiya Nurfauziah Veithzal Rivai Zainal Vitriyan Espa