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All Journal Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Performance : Jurnal Bisnis dan Akuntansi Community Development Journal: Jurnal Pengabdian Masyarakat TIN: TERAPAN INFORMATIKA NUSANTARA Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) Devotion: Journal of Research and Community Service Jurnal Abdimas Sangkabira Jurnal Pengabdian Masyarakat (ABDIRA) International Journal of Education, Teaching, and Social Sciences Jurnal Akuntansi, Auditing dan Investasi (JAADI) El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam RESLAJ: Religion Education Social Laa Roiba Journal Journal of Business & Management Journal of Ekonomics, Finance, and Management Studies Jurnal Akuntansi
Ali Afif
Universitas Panca Bhakti
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PERAN MEKANISME GOOD CORPORATE GOVERNANCE (GCG) TERHADAP CORPORATE SOCIAL RESPONSIBILITY DISCLOSURE (CSRD) Aris Setiawan; Ali Afif
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 4 No. Spesial Issue 2 (2021): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32670/fairvalue.v4iSpesial Issue 2.959

Abstract

This study was conducted to obtain empirical evidence of the role of Good CorporateGovernance (GCG) Mechanisms on Corporate Social Responsibility Disclosure(CSRD). The GCG mechanism is proxied by managerial ownership, institutionalownership, number of commissioners, number of audit committees and independentcommissioners. The population in this study were all listed manufacturingcompanies (IDX) in 2018-2020. Sampling in this study using purposive samplingmethod with a total of 341 samples. Hypothesis testing analysis technique usingmultiple linear regression analysis. The results of this study show that the variableof the good corporate governance mechanism as proxied by managerial ownership,institutional ownership, number of commissioners, number of audit committees andindependent commissioners has a positive and significant effect on corporate socialresponsibility disclosure by the company. However, partially, only managerialownership variables and the number of audit committees have a positive andsignificant effect, while the institutional ownership variables, the number of boardsof commissioners and independent commissioners have no effect
IMPLEMENTASI PENGELOLAAN KEUANGAN PELAKU UMKM BERDASARKAN SAK-EMKM Afif, Ali
Jurnal Akuntansi, Auditing dan Investasi Vol 1 No 2 (2021): JURNAL AKUNTANSI, AUDITING & INVESTASI
Publisher : Program Studi Akuntansi Universitas Panca Bhakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (276.951 KB)

Abstract

This research was conducted on SMEs to analyze financial management. The results of financial management play a role in knowing the right steps for MSME actors to manage their business. This research method uses a qualitative form, namely by explaining various phenomena experienced by researchers from various literature sources. The limitations in this research approach are in every report that has been made by MSME actors, after that the researcher explains various theories and then prepares financial statements based on SAK EMKM. Based on the results of the research that has been carried out along with the descriptions that have been put forward regarding the discussion of financial statement analysis of MSME business actors, it can be concluded that MSME business actors have not been able to compile financial reports based on SAK EMKM. This can be seen from the evidence of the data that the researcher received, which is only in the form of recording the entry and exit of cash, recording the number of sales and purchases, and records of costs incurred. The inability of MSME actors in compiling financial reports based on SAK EMKM is due to a lack of information and processes as well as socialization in financial management.
ANALISIS SISTEM PENGENDALIAN KREDIT PADA KOPERASI REDJEKI MANDIRI JAYA RESORT SANGGAU Kartika; Sartono; Afif, Ali; Febriati
Jurnal Akuntansi, Auditing dan Investasi Vol 4 No 1 (2024): JURNAL AKUNTANSI, AUDITING & INVESTASI
Publisher : Program Studi Akuntansi Universitas Panca Bhakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54035/jaadi.v4i1.460

Abstract

The Redjeki Mandiri Jaya Resort Sanggau Cooperative is a cooperative engaged in the savings and loan business which functions to store funds from the public and channel them through credit. The risk of credit default always occurs in credit-providing financial institutions, so that if cooperatives are not careful in extending credit, it can cause bad credit. Adequate internal control is closely related to the credit granting system, because if internal control is not implemented adequately it will affect the credit granting system, and the risk of bad credit may occur. The author conducted this study with the aim of analyzing the credit granting system, handling bad loans, and internal control in granting credit at the Redjeki Mandiri Jaya Resort Sanggau Cooperative. This study uses qualitative research methods using data collection techniques through interviews, observation, documentation and questionnaires. Questionnaires were distributed to 8 respondents who were involved in granting credit to the Redjeki Mandiri Jaya Resort Sanggau Cooperative to find out the internal control system in the cooperative using elements according to COSO which included control environment, risk assessment, control activities, information and communication, and monitoring. The results of this study indicate that there are two factors that cause bad loans to the Redjeki Mandiri Jaya Cooperative, namely internal factors and external factors, and the impact caused by bad loans on the Redjeki Mandiri Jaya Resort Sanggau Cooperative includes reduced income, cash flow becomes stagnant, a decrease in loan balances, and a decrease in the soundness of the Cooperative. Efforts to save bad loans by the Redjeki Mandiri Jaya Resort SanggaCooperative are carried out by rescheduling, reconditioning, restructuring and liquidation
ANALISIS DETERMINAN YANG MEMPENGARUHI PAJAK DENGAN INFLASI SEBAGAI VARIABEL MODERASI Afif, Ali; Febriati, Febriati; Yahya, Rizky Fakhrul
PERFORMANCE: Jurnal Bisnis & Akuntansi Vol 14 No 2 (2024): Performance: Jurnal Bisnis & Akuntansi
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Wiraraja Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24929/feb.v14i2.3504

Abstract

The central government has delegatedto each regional government the power and authority to manage and control national government programs and the interests of local communities in accordance with laws and regulations (independent jurisdiction). Inflation is a process in which prices continue to rise. Since rising commodity prices affect inflation, it isimportant to know more about the relationship between inflation and the sustainability of entertainment and its impact on local revenue through taxes. If so, according to the entertainment tax data of Bengkayang County, it is still far from the target even if used as a standard. Findings in recent years have shown that many recreational facilities, especially recreational facilities, must be maintained with local tax revenue. The aim of this study is to analyze the impact of tax incentives on entertainment tax using inflation as a control variable. The type of research used is quantitative. The sampling method used was a random sampling method. The population and sample of this study are entrepreneurs in the entertainment sector in Bengkayang District.
ANALISIS PENGELOLAAN KEUANGAN UMKM PADA SEKTOR PARIWISATA DI KOTA PONTIANAK (STUDI KASUS PELAKU UMKM DI TEPIAN SUNGAI KAPUAS PONTIANAK) Aprianda, Dinda; Kristiawati, Endang; Afif, Ali
Jurnal Akuntansi, Auditing dan Investasi Vol 2 No 1 (2022): JURNAL AKUNTANSI, AUDITING & INVESTASI
Publisher : Program Studi Akuntansi Universitas Panca Bhakti

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Abstract

This study focuses on analysis of the financial management of Ministry of Micro, Small and MediumEnterprises (MSMEs) in the tourism sector in Kota Pontianak which aims to describe how MSMEs arefinancially managed and the government's efforts to regenerate MSME excecutant. This study usesinterviews with respondents, with a population and sample of four business excecutant on the banks ofthe Kapuas River, Pontianak. Data collection uses a structured interview method with the theme of theconcept of survival during a pandemic and financial reports. The analysis tool uses triangulation. Thedata analysis technique used is the data validity technique. Based on the results of the analysis of theconcept of survival during the pandemic and the financial statements obtained, it can be concluded thatthe financial management of MSMEs of the Kapuas River, Pontianak is quite good in terms ofinvestment, operations and strategy, but not good enough in controlling because MSME excecutant onlycontrol finances based on daily receipts without the recording process so that many MSME excecutantneed to record a minimum of profit and loss statements so that financial management is more optimal.The government in regrowing MSMEs is very good because it provides assistance ranging from DirectCash Assistance to People's Business Credit for MSME excecutant so that they can run their businesses.
ANALISIS PENYUSUNAN LAPORAN KEUANGAN PADA UMKM KAWASAN KERATON ISTANA SURYA NEGARA DI KABUPATEN SANGGAU Savira, Revi; Kristiawati, Endang; Afif, Ali
Jurnal Akuntansi, Auditing dan Investasi Vol 2 No 2 (2022): JURNAL AKUNTANSI, AUDITING & INVESTASI
Publisher : Program Studi Akuntansi Universitas Panca Bhakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (436.253 KB)

Abstract

This research focuses on the discussion of the preparation of financial statements in MSMEs in the Keraton Istana Surya Negara Area in Sanggau Regency which aims to describe how and the factors faced by MSME actors and the design of MSME financial statements based on SAK EMKM. This research is a qualitative research with a descriptive approach. The data collection technique uses the interview method to the speakers, with the population and samples, namely msME actors in the Keraton Istana Surya Negara Area in Sanggau Regency. The data analysis techniques used are Indepth Interview (in-depth interview) and SAK EMKM.Based on the results of this study in the process of preparing financial reports in the Palace Area of the Keraton Istana Surya Negara, it shows that they have not implemented financial statements based on SAK EMKM. Let alone the recording of financial statements based on SAK EMKM, even simple bookkeeping does not exist, plus the average educational background condition is only elementary school graduates and some other high schools. In running a business, MSME actors never store or record evidence of transactions that occur every day. Thereason is that a preparation of financial statements is used so that MSME actors can find out the ability and capacity of the business for planning their future business development.
ANALISIS KESIAPAN PENERAPAN DIGITALISASI AKUNTANSI USAHA MIKRO KECIL SEKTOR PARIWISATA DI KABUPATEN MEMPAWAH Lasari, Tania; Kristiawati, Endang; Afif, Ali
Jurnal Akuntansi, Auditing dan Investasi Vol 3 No 1 (2023): JURNAL AKUNTANSI, AUDITING & INVESTASI
Publisher : Program Studi Akuntansi Universitas Panca Bhakti

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Abstract

This research prioritizes the discussion of how. Readiness to Implement the Digitalization of Accounting for Smalland Medium Enterprises Sector.Tourism in Mempawah Regency which aims to find out how the ReadinessAnalysis for the Implementation of Digitalization of Accounting for Micro Small Businesses in the Tourism Sectorin Mempawah Regency. This study uses a qualitative research method, with data collection techniques that areused, namely carrying out direct observation activities at the research site, interviewing informants, making thenecessary documentation. The data analysis technique used is In-deph Interview. Based on the results of thisstudy, the Preparedness of Digitalization of Accounting for Small and Micro Enterprises in the Tourism Sector inMempawah Regency, namely the two research objects that the researchers examined, namely Pondok Pengkangin Piniti and Jungkat Beach in Jungkat, that currently the two MSME objects have optimism and are willing toinnovate that technology and digital can change their business for the better and don't mind trying new things.However, they still feel overwhelmed in the learning process and feel they do not understand the digitalizationsystem.
ANALISIS POTENSI PENERIMAAN PAJAK HOTEL DAN PAJAK RESTORAN DI KABUPATEN LANDAK Rosiska; Afif, Ali; Sartono; Fakhrul Yahya, Rizky
Jurnal Akuntansi, Auditing dan Investasi Vol 3 No 2 (2023): JURNAL AKUNTANSI, AUDITING & INVESTASI
Publisher : Program Studi Akuntansi Universitas Panca Bhakti

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Abstract

This study entitled "Analysis of Potential Hotel Tax and Restaurant Tax Revenues in Landak District". Regionalautonomy currently needs to be reviewed to find sources of regional income, Landak Regency has considerablepotential in tax revenues, especially hotel taxes and restaurant taxes. This research was conducted with the aimof knowing the magnitude of the potential for hotel tax and restaurant tax in 2021, the factors that are obstaclesto hotel tax and restaurant tax revenue and also to find out the efforts made by BPRD in overcoming obstacles tohotel tax and restaurant tax revenue. The method used in this research is descriptive method with a qualitativeapproach which is a writing that describes the actual situation based on the object under study, according to theactual situation at the time the research took place. The analytical tool used is potential analysis using thepotential calculation formula and questionnaire analysis. The results of the potential calculation show that thepotential for hotel taxes and restaurant taxes is very large for hotel taxes, namely Rp. 330,386,450. compared tothe realization that was received in 2021 it was relatively low, namely only Rp. 145,347,320. while for therestaurant tax Rp. 2,855,395,000. compared to the realization that was received in 2021 it was relatively low,namely only Rp. 2,507,541,762. factors constraining the lack of understanding of hotel and restaurant tax payersregarding tax payments and sanctions that are not fully applied to taxpayers. Efforts made by BPRD to overcometax revenue constraints by conducting outreach to hotel and restaurant tax payers.
ANALISIS PENENTUAN HARGA JUAL AIR MINERAL MASKUA DI KOTA SINGKAWANG Suandari, Yulita; Afif, Ali; Jaurino, Jaurino; Carolin, Angelina
Jurnal Akuntansi, Auditing dan Investasi Vol 4 No 2 (2024): JURNAL AKUNTANSI, AUDITING & INVESTASI
Publisher : Program Studi Akuntansi Universitas Panca Bhakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54035/jaadi.v4i2.490

Abstract

In this study, researchers conducted research on planning and controlling production costs by calculating the selling price of Maskua mineral water at PT. Pakunam Tirtajaya Perkasa Singkawang City precisely and accurately while maintaining the quality of the goods or products produced. Method full costing is a method of determining the cost of production that takes into account all elements of production costs into the cost of production, which consists of raw material costs, direct labor costs and factory overhead costs, both variable and fixed. In determining the calculation of the cost of production for the Maskua mineral water company, it has not calculated production costs in accordance with accounting principles which consist of raw material costs, labor costs, and fixed and variable factory overhead costs. The cost of production according to the company shows different results because the company charges raw materials as the basis for determine the cost of production per type of product. Whereas Calculations for determining the cost of production based on the full costing method obtain a higher value, because full costing calculates all cost elements, both fixed costs and variable costs, which are included in the product produced. Thus, it can be concluded from the explanation above that the profit obtained by the company is higher when compared to the profit obtained using metode cost plus pricing.
Optimization Of Financial Reporting: Development Of A Computer-Based Financial Reporting System In Accordance With Financial Accounting Standards For Private Entities Sartono, Sartono; Jaurino, Jaurino; Afif, Ali
Dinasti International Journal of Economics, Finance & Accounting Vol. 6 No. 2 (2025): Dinasti International Journal of Economics, Finance & Accounting (May-June 2025
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijefa.v6i2.4466

Abstract

Private entities must adapt to the implementation of the Financial Accounting Standards for Private Entities (SAK EP), which will take effect in 2025. The transition from manual financial data processing and the use of the Financial Accounting Standards for Entities Without Public Accountability (SAK ETAP) to SAK EP presents significant challenges. This study explores the needs and challenges of private entities in optimizing financial reporting. It aims to develop a computer-based financial reporting system aligned with SAK EP by identifying reporting requirements, designing, and implementing an efficient system. The research focuses on improving accuracy, speed, and compliance in financial reporting to enhance competitiveness. A computerized financial information system will help private entities manage data more effectively, reducing human errors and ensuring compliance with SAK EP. Using a qualitative descriptive approach, the study finds that cooperatives still struggle with financial reporting in line with SAK EP, although regulations from the Ministry of Cooperatives and SMEs (Permenkop UKM) already accommodate these standards. To address these challenges, a well-designed financial reporting system is essential to support cooperatives and other private entities in complying with SAK EP while improving reporting efficiency and accuracy.
Co-Authors Aprianda, Dinda Apriliani Budi, Raine Aris Setiawan Aris Setiawan Carolin, Angelina Dwi Widyastuti, Reni Endang Kristiawati, Endang Fakhrul Yahya, Rizky Febriati Febriati, Febriati Imanuel, Rizky Jaurino, Jaurino Kartika Lasari, Tania Mayasafitri, Rina Najua Amira, Syarifah Rina Mayasafitri Rizki Fakhrul Yahya Rosiska Roziana Roziana, Roziana Sari, Wilda Sartono Sartono Sartono, Sartono Savira, Revi Suandari, Yulita Thia, Angelia Wilda Sari Yahya, Rizki Fakhrul Yahya, Rizky Fakhrul