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All Journal Dinamik Jurnal Kajian Ilmiah Akuntansi Fakultas Ekonomi UNTAN (KIAFE) JAKU (Jurnal Akuntansi & Keuangan Unja) (e-journal) AKUNTANSI DEWANTARA Journal of Economic, Bussines and Accounting (COSTING) 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 Journal of Creative Student Research 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 Jurnal Kajian Ilmiah Akuntansi Fakultas Ekonomi UNTAN (KIAFE)
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 KIAFE Vol. 7 No. 2 (2018): Jurnal Mahasiswa Akuntansi
Publisher : Undergraduate Program in Accounting, Department of Accounting, Faculty of Economics and Business, Universitas Tanjungpura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26418/kiafe.v7i2.28575

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).
Peran Kepemilikan Manajerial sebagai Moderasi dalam Determinasi Financial Distress oleh Kinerja Keuangan dan Kapasitas Operasi Erwin Ananda; Wukuf Dilvan Rafa; Rusliyawati Rusliyawati
Journal of Creative Student Research Vol. 4 No. 5 (2026): Oktober: Journal of Creative Student Research
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jcsr-politama.v4i5.6768

Abstract

As a crisis phase preceding bankruptcy, financial distress is characterized by a company’s failure to repay its maturing debt, a situation that can be triggered by various factors. This study was conducted to examine the impact of financial performance and operational capacity on financial distress, with managerial ownership serving as a moderator. The research focused on companies in the raw materials sector listed on the Indonesia Stock Exchange (IDX) during the 2020–2024 period. Proxies for financial performance included the current ratio, return on assets, inventory turnover, and interest coverage ratio. Meanwhile, total assets turnover was used to assess operational capacity, and the Altman Z-score model was applied as a measure of financial distress. A quantitative approach was applied in this study. Through purposive sampling, 238 observations were collected from 51 companies based on their annual financial reports. Panel data regression was performed using Eviews 12 software with a fixed-effects model. The research findings confirm a negative effect of the current ratio and a positive effect of inventory turnover on financial distress, while return on assets, the interest coverage ratio, and total assets turnover do not have a significant effect. Regarding moderating variables, managerial ownership alone is able to strengthen the relationship between the current ratio and financial distress, but is not able to moderate the effects of other independent variables namely, return on assets, inventory turnover, interest coverage ratio, and total assets turnover on financial distress
PENGARUH KINERJA PEMERINTAH DAERAH DITINJAU DARI OPINI AUDIT BADAN PEMERIKSA KEUANGAN(STUDI KASUS PADA PEMERINTAH KABUPATEN DAN KOTA DI PROVINSI JAWA BARAT TAHUN 2020–2024) Utin Alifia Fatihah Radinka; Wukuf Dilvan Rafa; Nella Yantiana
Journal of Economic, Bussines and Accounting (COSTING) Vol. 9 No. 5 (2026): Journal of Economic, Bussines and Accounting (COSTING)
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/ej74gc53

Abstract

Penilaian kualitas keuangan pemerintah daerah oleh Badan Pemeriksa Keuangan (BPK) melalui opini audit sering dijadikan acuan utama dalam mengukur akuntabilitas fiskal. Akan tetapi, kajian empiris yang secara khusus menguji dampak opini audit terhadap performa keuangan pemerintah daerah dalam lingkup wilayah tertentu masih sangat minim. Studi ini dirancang untuk menguji dan menganalisis dampak opini audit yang diterbitkan BPK terhadap kinerja keuangan pemerintah daerah di wilayah Provinsi Jawa Barat. Metodologi yang diterapkan bersifat kuantitatif dengan memanfaatkan data sekunder yang bersumber dari laporan pemeriksaan BPK serta laporan keuangan pemerintah kabupaten dan kota se-Provinsi Jawa Barat. Pengujian dilaksanakan dengan pendekatan statistik nonparametrik inferensial melalui Uji Mann-Whitney menggunakan SPSS 27, guna membandingkan kinerja keuangan daerah antara entitas penerima opini Wajar Tanpa Pengecualian (WTP) dan Wajar Dengan Pengecualian (WDP). Penelitian menghasilkan temuan bahwa opini audit BPK memberikan pengaruh signifikan terhadap kinerja keuangan pemerintah daerah, walaupun intensitas pengaruhnya berbeda-beda di tiap daerah. Hasil ini memperkuat pandangan bahwa opini audit tidak semata berfungsi sebagai instrumen pemenuhan prosedur administratif, melainkan turut berperan dalam mendorong reformasi tata kelola keuangan di tingkat daerah.
Co-Authors Andi Farhan Anggun Permata Husda Aswat, Ibnu Ayu Puspitasari Bun, Thalia Felinchia Manisha Ela Rosiana Elok Heniwati Elvira Riski Aprilianita ERWIN ANANDA Fajriannoer, Muhammad Rafly Gianni Harsya, Muhammad Firzha 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 Rusliyawati, Rusliyawati Santak, M. Chiquitha Okta Vania Shelly Laravida Syandiatama Sajidan Ananta Syarbini Ikhsan Syarbini Ikhsan Tiya Nurfauziah Utin Alifia Fatihah Radinka Veithzal Rivai Zainal Vitriyan Espa