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All Journal JAAKFE UNTAN ( (Jurnal Audit Dan Akuntansi Fakultas Ekonomi Universitas Tanjungpura) Jurnal Akuntansi Multiparadigma Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Jurnal Akuntansi dan Ekonomika Sebatik JIA (Jurnal Ilmiah Akuntansi) AKURASI: Jurnal Riset Akuntansi dan Keuangan JURNAL PENELITIAN EKONOMI DAN AKUNTANSI (JPENSI) JURNAL EKOBIS DEWANTARA Jurnal Edukasi (Ekonomi, Pendidikan dan Akuntansi) Jurnal Ilmiah Manajemen Kesatuan AKMENIKA Buletin Poltanesa ABDI EQUATOR Riset, Ekonomi, Akuntansi dan Perpajakan (REKAN) Educoretax Jurnal Ilmu Ekonomi Manajemen dan Akuntansi Jurnal Akuntansi dan Keuangan Journal of International Conference Proceedings ASERSI : Jurnal Akuntansi Terapan dan Bisnis Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) PERMANA : Jurnal Perpajakan, Manajemen, dan Akuntansi Electronic Journal of Education, Social Economics and Technology Jurnal Akuntansi, Keuangan dan Perpajakan Journal of Economics and Management Scienties El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Journal of Ekonomics, Finance, and Management Studies
Juanda Astarani
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Religion Agriculture, Biological Sciences & Forestry Arts Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Nursing Public Health Social Sciences Veterinary Other

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Factors Influencing Accountant Intention to Use Illegal Software Astarani, Juanda
JAAKFE UNTAN (Jurnal Audit dan Akuntansi Fakultas Ekonomi Universitas Tanjungpura) Vol 1, No 1 (2012): Jurnal Audit dan Akuntansi Fakultas Ekonomi Untan
Publisher : Jurusan Akuntansi, Fakultas Ekonomi dan Bisnis, Universitas Tanjungpura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26418/jaakfe.v1i1.8985

Abstract

Purpose This research studies the factors influencing accountant intention to use illegal software. This research aim also want to know whether accountant that learning about recognizing, record-keeping and measurement of intangible assets will have more strong perception about intangible assets equal to tangible assets and tend to disagree to the action of using illegal software compared to other profession.. Methodology This headline news use 87 samples of accountant, and 59 samples of Information Technology postgraduate student. In analyze data to test the hypothesis this research use the Structural Equation Modeling by using Partial Least Square Software. Researcher choose accountant because accountant learning about recognizing, record-keeping and measurement of intangible assets. The other profession in this research is deputized by information technology postgraduate student from one of University in Indonesia. Findings: The factors influencing accountant intention to use illegal software are attitude toward using illegal software and perceived behavioral control (PBC). This research also indicate that the perception of punishment severity, perceived usefulness, and perception of intangible assets equal to tangible assets have significant effect to attitude toward using illegal software, punishment certainty have significant effect to perceived behavioral control (PBC). This research also find if accountant tend to have more strong perception about intangible assets equal to tangible assets and tend to disagree to the action of using illegal software compared to other profession.. Research limitations/implications This research limitation is the small amount of sample and only from one city in Indonesia. Practical implications Even this research use small amount of sample, this research give the explanation about factors that influence someone intention to use illegal software, and show if the education of intangible asset will affect that intention. Social implications This research can give idea for government and other authorities about how to give understanding for the people to do not use illegal software. Originality/Value This research gives new point of view of study in software piracy problem. Software is intangible asset, but if someone steals it the owners still have the software, this research give new idea to maximize the understanding of intangible asset because it can reduce the intention to use illegal software. Key Words: Software Piracy, Intangible assets, Perceived behavioral control, Attitude, Intention.
INFLUENCE OF THE SIZE OF PUBLIC ACCOUNTANT FIRM, AUDITOR’S OPINION, PROFITABILITY, AND SOLVENCY TOWARD AUDIT DELAY IN MINING AND INFRASTRUCTURE COMPANIES LISTED IN IDX 2013-2015 Yacherin, Faye; Astarani, Juanda
JAAKFE UNTAN (Jurnal Audit dan Akuntansi Fakultas Ekonomi Universitas Tanjungpura) Vol 6, No 2 (2017): JURNAL AUDIT DAN AKUNTANSI FAKULTAS DAN BISNIS EKONOMI UNTAN
Publisher : Jurusan Akuntansi, Fakultas Ekonomi dan Bisnis, Universitas Tanjungpura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26418/jaakfe.v6i2.39060

Abstract

Financial statement is a tool to measure the “health” of the company and timeliness in financial reporting is very important. Late reporting in financial statement have critical impact toward financial report users, as we know that that the stock market moves dynamically every minute of it, then the timeliness required in this regard. The purpose of this study is to find out whether the size of public accountant office, auditor’s opinion, profitability and solvency toward audit delay. The characteristic of this study is quantitative using secondary data. Formulated by regression model the result is there is sufficient evidence that size of public accountant office, auditor’s opinion and profitability have affect toward audit delay and there is no sufficient evidence that solvency have affect toward audit delay.Keyword : financial statement, audit delay, public accountant office size, auditor’s opinion, profitability, solvency
ANALISIS HUBUNGAN KINERJA PELAPORAN KEUANGAN DAERAH DENGAN PERTUMBUHAN EKONOMI DAERAH Astarani, Juanda
JAAKFE UNTAN (Jurnal Audit dan Akuntansi Fakultas Ekonomi Universitas Tanjungpura) Vol 7, No 2 (2018): JURNAL AUDIT DAN AKUNTANSI FAKULTAS DAN BISNIS EKONOMI UNTAN
Publisher : Jurusan Akuntansi, Fakultas Ekonomi dan Bisnis, Universitas Tanjungpura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26418/jaakfe.v7i2.38631

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh antara kinerja pelaporan keuangan daerah yang dilihat dari hasil pemeriksaan (opini) Badan Pengawas Keuangan (BPK) terhadap pertumbuhan ekonomi daerah. Penelitian ini bersifat kuantitatif dengan metode pengumpulan data diambil dari website masing-masing instansi terkait. Hasil penelitian ini sendiri menunjukkan Opini Audit yang dikeluar oleh BPK tidak berpengaruh signifikan terhadap pertumbuhan ekonomi suatu daerah terlihat pada hasil olahan SPSS angka koefisien determinasi hanya menunjukkan 1,2% yang berpengaruh sedangkan sisanya dipengaruhi oleh faktor lain diluar itu.Kata Kunci : kinerja pelaporan keuangan daerah, opini BPK, pertumbuhanekonomi daerah.
Pengaruh Perilaku Keuangan dan Literasi Keuangan terhadap Pengelolaan Keuangan (Studi Kasus Mahasiswa Akuntansi Universitas Tanjungpura) Putra, Reza Sastrowardoyo; Nurfauziah, Tiya; Astarani, Juanda
Jurnal Akuntansi, Keuangan dan Perpajakan Vol. 7 No. 2 (2024): Edisi Agustus
Publisher : Politeknik Negeri Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51510/jakp.v7i2.1738

Abstract

This study aims to explore whether financial behavior and financial literacy level affect the way students majoring in Accounting at Tanjungpura University manage their finances. This study involved 100 active students from the Accountin study program, which was determined through a Purposive Sampling approach. To collect data through questionnaires using the Google Form platform and analyzed using multiple linear regression. Findings stated that financial behavior partially affects student financial management and financial literacy also partially affects student financial management. In addition, both factors also have a simultaneous influence on student financial management.   Abstrak Penelitian ini bertujuan untuk mengkaji apakah perilaku keuangan dan tingkat literasi keuangan memengaruhi cara mahasiswa jurusan Akuntansi di Universitas Tanjungpura mengelola keuangan mereka. Penelitian ini melibatkan 100 mahasiswa aktif dari program studi Akuntansi, yang ditentukan melalui pendekatan purposive sampling. Untuk mengumpulkan data melalui Kuesioner menggunakan platform Google Form dan dianalisis menggunakan regresi linear berganda. Temuan penelitian menyatakan bahwa perilaku keuangan berpengaruh secara parsial terhadap pengelolaan keuangan mahasiswa dan literasi keuangan juga berpengaruh secara parsial terhadap pengelolaan keuangan mahasiswa. Selain itu, kedua faktor tersebut juga memiliki pengaruh secara simultan terhadap pengelolaan keuangan mahasiswa.
Pengaruh Good Corporate Governance, Reputasi Audit, Dan Leverage Terhadap Integritas Laporan Keuangan Dengan Moderasi Kualitas Audit Novina, Helvira Aprilia; Muhsin; Juanda Astarani
Akmenika: Jurnal Akuntansi dan Manajemen Vol. 21 No. 2 (2024): AKMENIKA
Publisher : Universitas PGRI Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31316/akmenika.v21i2.6236

Abstract

This research is quantitative research which aims to analyze the influence of Good Corporate Governance, auditor reputation, and leverage on the integrity of financial reports with audit quality as a moderating variable. The research was conducted on mining sector companies listed on the Indonesia Stock Exchange (BEI) for the 2019-2023 period. The data used is secondary data with a purposive sampling method. The data testing techniques used include the classic assumption test, multiple linear regression test, and moderated regression analysis (MRA) test. The research results show that GCG and auditor reputation have no effect, while leverage has a positive effect on the integrity of financial reports. Meanwhile, audit quality is unable to moderate the influence of GCG, auditor reputation, and leverage on the integrity of financial reports. Therefore, companies need to pay attention to factors that can affect the integrity of financial reports, especially related to the company's debt level.    
FEE AUDIT, SOLVABILITAS DAN AUDIT DELAY PADA SEKTOR PERTAMBANGAN OIL DAN GAS Evaris, Afra Veneranda; Astarani, Juanda
Sebatik Vol. 28 No. 1 (2024): June 2024
Publisher : STMIK Widya Cipta Dharma

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46984/sebatik.v28i1.2450

Abstract

Penelitian ini meneliti dan menguji dampak dari adanya fee audit dan solvabilitas terhadap audit delay. Penelitian ini dilakukan untuk menguji hubungan antara fee audit (X1) dan solvabilitas (X1) dengan keterlambatan audit (Audit delay). Variabel audit delay digunakan sebagai fokus utama, sementara fee audit dan solvabilitas menjadi variabel X yang akan diuji pengaruhnya terhadap audit delay. Metode penelitian yang digunakan adalah analisis data sekunder yang diambil dari laporan keuangan perusahaan dalam sektor pertambangan, khususnya bagian sektor minyak dan gas, yang memiliki laporan keuangan tahunan selama periode 2019 hingga 2023. Sampel penelitian terdiri 18 perusahaan dengan 5 tahun pengamatan dan jumlah keseluruhan sampel sebanyak dari 90 sampel penelitian. Alat analisis yang digunakan dalam penelitian ini menggunakan SPSS 29.0. Pengujian hipotesis dilakukan menggunakan Analisis Regresi Linear Berganda untuk mengidentifikasi hubungan dan significance antara variabel-variabel tersebut. Hasil penelitian menunjukkan bahwa fee audit memiliki hubungan negatif dengan audit delay, yang berarti semakin tinggi fee audit, semakin pendek waktu keterlambatan audit. Sebaliknya, solvabilitas menunjukkan hubungan positif dan significance dengan audit delay, mengindikasikan bahwa perusahaan dengan tingkat keterpenuhan yang lebih tinggi cenderung mengalami keterlambatan audit yang lebih lama. Temuan ini dapat memberikan wawasan penting bagi manajemen perusahaan, penanam modal perusahaan dan auditor dalam upaya mengurangi audit delay.
Analisis Kinerja Finansial Pemerintah Kabupaten Sekadau Periode 2019-2022 Andrianus, Andrianus; Hijriah, Amanah; Astarani, Juanda
Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Vol. 13 No. 2 (2024): JUNI
Publisher : Politeknik Negeri Ambon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31959/jm.v13i2.2322

Abstract

The purpose of this study was to measure and assess the financial performance of the Sekadau Regency Regional Government for the 2019-2022 period based on regional revenue realization data. Analysis of the financial performance of the Sekadau Regency Regional Government is measured by financial ratios. The financial performance of the Sekadau district local government can be measured by financial ratios, namely the degree of decentralization, the regional financial dependency ratio and the regional independence ratio. Qualitative research is the type of this research. Sekadau Regency Regional Revenue Realization data for the 2019-2022 period is the secondary data used in this study. The data was obtained using documentation techniques.  The results showed that the financial performance of the Sekadau Regency Regional Government for the 2019-2022 period was measured based on the value of the degree of decentralization in the very bad category, the ratio of regional financial dependency in the very high category and the ratio of regional independence illustrating an instructive relationship pattern.  
Faktor-Faktor Internal terhadap Pencegahan Fraud di BUMDES dengan Variabel Moral Sensitivity sebagai Moderasi Nugroho, Aditya; Fahmi, Muhammad; Astarani, Juanda
Akuntansi & Ekonomika Vol 14 No 1 (2024): Jurnal Akuntansi dan Ekonomika
Publisher : Lembaga Penelitian dan Pengabdian Masyarakat (LPPM) Universitas Muhammadiyah Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37859/jae.v14i1.6769

Abstract

This research aims to analyze the influence of HR competency, whistleblowing, compliance with financial reporting, and internal control systems on fraud prevention in village-owned enterprises (BUMDES) management in Sungai Raya District, with moral sensitivity as the moderating variable. The research method used primary data and secondary data obtained through questionnaires. A sample of 85 respondents was selected using simple random sampling. The research results show that HR competency has a significant influence on fraud prevention, while whistleblowing does not have positive influence. Financial reporting compliance has a strong and significant connection with fraud prevention, while the internal control system does not have a significant connection. Apart from that, moral sensitivity is unable to moderate the influence of HR competency, whistleblowing, compliance with financial reporting, and internal control systems on fraud prevention by village-owned enterprises (BUMDES) managers.
IMPLEMENTASI APLIKASI PENGELOLAAN KEUANGAN DAN MANAJEMEN USAHA BERBASIS DIGITAL UNTUK OPTIMALISASI PENGELOLAN KEUANGAN UMKM DI KOTA SINGKAWANG Astarani, Juanda; Hendri, Muhammad Irfani; Yanto, Yanto; Muhsin, Muhsin; Brata, Handi
ABDI EQUATOR Vol 3, No 2 (2023): SEPTEMBER 2023
Publisher : Jurusan Akuntansi FEB UNTAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26418/abdiequator.v3i2.71712

Abstract

Kegiatan pengabdian Masyarakat yang dilakukan di Kota Singkawang bertujuan untuk mengoptimalkan pengelolaan usaha UMKM di Kota singkawang dengan benggunaan aplikasi digital. Saat ini dunia usaha dituntut untuk bergerak lebih cepat, dan pergerakan yang cepat gtersebut harus didukung oleh system informasi berbasis teknologi yang mampu memberikan masukan informasi yang sangat bermanfaat dalam pengambilan keputusan. Kota Singkawang kami pilih karena Kota Singkawang adalah daerah di provinsi Kalimantan Barat yang kami nilai memiliki tingkat pertumbuhan ekonomi yang baik. Pertumbuhan  ekonomi yang dicapai ini tentu saja tidak lepas dari peranan UMKM terutama dalam menopang Masyarakat kelas menengah ke bawah untuk mampu bertahan. Untuk itu perhatian yang lebih intensif mutlak diperlukan guna membantu UMKM untuk tumbuh dan berkembang secara berkelanjutan.
The Effect of Shopee Flash Sale Program on Financial Management Putri, Kessa Mindabila; Aswat, Ibnu; Astarani, Juanda
Jurnal Ilmiah Manajemen Kesatuan Vol. 12 No. 5 (2024): JIMKES Edisi September 2024
Publisher : LPPM Institut Bisnis dan Informatika Kesatuan

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

Abstract

The use of e-commerce has become a rampant phenomenon among college students, with rapid growth in recent years. One e-commerce that is widely used by students is Shopee. Shopee flash sales have become a popular marketing strategy on e-commerce platforms, with the aim of increasing sales and attracting consumer interest. This research aims to analyze the influence of the Shopee Flashsale phenomenon on students' financial spending patterns in online shopping and the Flashsale factors that influence consumer behavior on the Shopee platform. The research method used was an online survey and observation of flash sale activities at Shopee involving a sample of students at the economics and business faculty. The analysis results show that flash sales on Shopee have a significant impact on increasing student financial expenditure. Factors such as discount twin date promos, and free shipping vouchers. Additionally, there are certain patterns in consumer behavior during flash sales, including an increase in the number of visits to the platform, an increase in impulse purchases, and an increase in social interaction through in-app communication features. The convenience of online shopping, competitive prices, wide product variations, and attractive promotions collectively influence students' decisions in making online purchases. Additionally, aspects such as trust in e-commerce platforms, product quality, and user experience also play an important role in shaping college students' online shopping preferences.
Co-Authors ., Rusliyawati Adelita, Margareta Selpini Aditya Nugroho Afli Audryna Afli Aurora Putri AHMADI Alviansyah, Ikhlas Andrianus Andrianus, Andrianus Aswat, Ibnu Desyana, Gita Djunita Permata Indah Djunita Permata Indah Ega Erlianti Eko Supriyanto Elok Heniwati Evaris, Afra Veneranda Firmansyah, Kevin Grania Mustika, Ira H Haryono Handi Brata HARYONO Haryono Haryono Hijriah, Amanah Ibnu Aswat Ikhsan, Syarbini Kalimantari, Ria Nursani Putri Karpriana, Angga Permadi Khairunnisa, Nabila Khristina Yunita Laksono, Tegar Lucky, Della M. Irfani Hendri Muhammad Anshari, Muhammad MUHAMMAD FAHMI Muhsin Muhsin Muhsin Nella Yantiana Neltiani, Andini Nina Febriana Dosinta Noviana Rahmadini Novina, Helvira Aprilia Okpianti, Theodora Okpianti Oktafiani, Wanda Michelia Putra, Reza Sastrowardoyo Putri, Kessa Mindabila Putri, Ressi Anugrah Putri, Valencia Limarga Rafa, Wukuf Dilvan Rusliyawati Saputra, Yuda Shiddiq, Cahyo Stefanny, Stefanny Syahbandi Syahbandi Syahrul Tiya Nurfauziah Veithzal Rivai Zainal Vionika, Margareth Yacherin, Faye Yantiana, Nella YANTO YANTO