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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) Jurnal Aplikasi Akuntansi AKURASI: Jurnal Riset Akuntansi dan Keuangan JURNAL PENELITIAN EKONOMI DAN AKUNTANSI (JPENSI) JURNAL EKOBIS DEWANTARA Jurnal Ekonomi Manajemen Sistem Informasi Jurnal Edukasi (Ekonomi, Pendidikan dan Akuntansi) Jurnal Ilmiah Manajemen Kesatuan Jurnal Ilmiah Akuntansi Kesatuan AKMENIKA Buletin Poltanesa Jurnal Ekonomi Bisnis, Manajemen dan Akuntansi (JEBMA) 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) Worksheet : Jurnal Akuntansi Journal of Accounting Research, Organization and Economics (JAROE) 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 Akurasi
Juanda Astarani
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Faktor - Faktor yang Mempengaruhi Biaya CSR Pada Perusahaan Transportation & Logistic Lucky, Della; Grania Mustika, Ira; Astarani, Juanda
Jurnal Akuntansi Terapan dan Bisnis Vol 4 No 1 (2024): July
Publisher : Politeknik Negeri Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25047/asersi.v4i1.4937

Abstract

Transportation companies are one of the dominant sectors contributing to the largest negative impact of greenhouse gas emissions in Indonesia. CSR is carried out to reduce these negative impacts, but the company's economic dynamics influence the costs incurred. This research examines the factors that influence CSR costs while adding to the limited literature related to dependent variables. This research method is quantitative through documentation. Researchers used secondary data from annual and sustainability reports of transportation & logistics sector companies listed on IDX for the 2020-2023 period. The sampling technique uses purposive sampling. Multiple linear regression analysis was carried out using SPSS 26. The research results are profitability, leverage, market capitalization and company size simultaneously influence CSR costs. Meanwhile, separately, the profitability does not have an influence, each of the market capitalization and leverage have a negative influence, and the company size has a positive influence on CSR costs.
Laba Versus Pajak: Strategi Perusahaan dalam Menghindari Pajak Putri, Valencia Limarga; Astarani, Juanda; Desyana, Gita
Riset, Ekonomi, Akuntansi dan Perpajakan (Rekan) Vol 5 No 2 (2024): Riset, Ekonomi, Akuntansi dan Perpajakan (Rekan)
Publisher : Universitas Bumigora

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30812/rekan.v5i2.4206

Abstract

Tingginya tingkat persaingan bisnis membuat perusahaan berlomba lomba dalam menghasilkan laba (profitabilitas), berbagai tindakan dilakukan oleh perusahaan untuk menghasilkan laba yang lebih besar. Namun, besarnya tarif pajak yang ditetapkan oleh suatu negara terhadap perusahaan tentunya dapat mengurangi laba yang dihasilkan, sehingga hal ini menyebabkan terjadinya penghindaran pajak. Penelitian ini bertujuan untuk menganalisis pengaruh profitabilitas dan perubahan kebijakan tarif pajak terhadap penghindaran pajak pada 36 perusahaan sektor manufaktur yang terdaftar di Bursa Efek Indonesia periode 2019-2023 dan diperoleh 145 sampel penelitian. Metode penelitian yang digunakan yaitu metode kuantitatif dengan teknik analisis regresi linear berganda, digunakan teknik purposive sampling dalam menentukan sampel. Pengujian dilakukan pada return on asset, return on ratio, variabel dummy, dan effective tax rate. Perubahan tarif pajak yang dihitung dengan variabel dummy merupakan salah satu keterbaruan pada penelitian ini. Hasil penelitian menunjukan bahwa profitabilitas memiliki pengaruh negatif terhadap penghindaran pajak; perubahan kebijakan tarif pajak tidak memiliki hubungan yang signifikan pada penghindaran pajak; dan secara simultan profitabilitas dan perubahan tarif kebijakan pajak memiliki pengaruh positif terhadap penghindaran pajak. Kombinasi dari profitabilitas yang tinggi dan perubahan kebijakan tarif pajak yang kondusif dapat meningkatkan tingkat penghindaran pajak. Hasil penelitian ini berkontribusi dalam memberikan bukti empiris mengenai pengaruh profitabilitas dan perubahan tarif pajak terhadap penghindaran pajak di perusahaan manufaktur yang terdaftar di BEI. Selain itu, investor juga dapat menggunakan hasil penelitian ini untuk mengevaluasi risiko terkait dengan penghindaran pajak suatu perusahaan.
Shopee Analysis And The MSME Revolution Pushing The Indonesian Economy Into The Digital Era Putri, Ressi Anugrah; Astarani, Juanda
Jurnal Penelitian Ekonomi Dan Akuntansi Vol 9 No 3 (2024): JURNAL PENELITIAN EKONOMI DAN AKUNTANSI
Publisher : Program Studi Akuntansi Universitas Islam Lamongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30736/.v9i3.2329

Abstract

In the digital era, e-commerce platforms like Shopee are key drivers of Indonesia's economic transformation, particularly for MSMEs. This research analyzes Shopee's impact on MSME development in Indonesia. Using a combination of primary and secondary data, 200 MSMEs that actively use Shopee were sampled purposively. The results show that Shopee significantly enhances market access, operational efficiency, digital literacy, and customer satisfaction. This underscores the need for steps such as improving digital infrastructure and fostering collaboration between the government, private sector, and educational institutions. In conclusion, Shopee plays a crucial role in revolutionizing MSMEs and pushing Indonesia towards a more digital economy.
Determinan Kinerja Keuangan Bank Perkreditan Rakyat di Kota Pontianak Periode 2020-2023 Syahrul; Astarani, Juanda; Desyana, Gita
Ilmu Ekonomi Manajemen dan Akuntansi Vol. 5 No. 2 (2024): Jurnal Ilmu Ekonomi Manajemen dan Akuntansi
Publisher : Universitas Mohammad Husni Thamrin

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37012/ileka.v5i2.2289

Abstract

Fungsi utama bank adalah sebagai financial intermediatery dengan kata lain sebagai perantara keuangan. Tujuan bank memiliki kesamaan dengan sebagian besar perusahaan lainnya, yaitu untuk mendapatkan keuntungan, sehingga sudah menjadi keharusan bagi mereka untuk mampu menjaga kinerja keuangan yang baik untuk menarik perhatian baik masyarakat, pengusaha, ataupun kreditur untuk menggunakan jasa mereka. Penelitian ini bertujuan untuk menguji pengaruh beberapa rasio keuangan yaitu Capital Adequacy Ratio (CAR), Non Performing Loan (NPL), Operational Efficiency Ratio (OER), dan Loan to Deposit Ratio (LDR) terhadap profitabilitas yang diukur dengan Return on Assets (ROA) pada Bank Perkreditan Rakyat (BPR) di Kota Pontianak selama periode 2020-2023. Jenis penelitian yang digunakan adalah deskriptif kuantitatif. Sampel yang diambil dalam penelitian ini mencakup seluruh BPR yang berada di Kota Pontianak, yang jumlahnya mencapai 12 BPR. Metode analisis yang digunakan dalam penelitian ini adalah analisis regresi linier berganda, dengan bantuan perangkat lunak SPSS versi 29 untuk melakukan pengujian data. Hasil penelitian menunjukkan bahwa CAR secara parsial tidak memiliki pengaruh terhadap ROA, demikian pula NPL yang juga tidak berpengaruh terhadap ROA. Sebaliknya, LDR menunjukkan pengaruh positif dan signifikan terhadap ROA, yang berarti bahwa peningkatan LDR berkorelasi dengan peningkatan profitabilitas. Di sisi lain, OER menunjukkan pengaruh negatif dan signifikan terhadap ROA, yang menunjukkan bahwa peningkatan dalam OER cenderung menurunkan profitabilitas BPR.
Pengaruh konservatisme akuntansi dan leverage terhadap tax avoidance dengan kepemilikan institusional sebagai variabel moderasi Vionika, Margareth; Astarani, Juanda; Yunita, Khristina
AKURASI: Jurnal Riset Akuntansi dan Keuangan Vol 6 No 3 (2024)
Publisher : LPMP Imperium

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36407/akurasi.v6i3.1328

Abstract

This study examines and analyzes accounting conservatism and the power to avoid taxes with institutional ownership as a moderating variable. This sample includes manufacturing companies in the food and beverage subsector listed on the Indonesia Stock Exchange from 2020 to 2023. This study includes 37 companies that meet the sample criteria. The analytical method is multiple linear regression analysis, and the analytical tool is SPSS 25. This research indicates that accounting conservatism does not influence efforts to avoid taxes; power influences efforts to avoid taxes; institutional ownership cannot control accounting conservatism to avoid taxes, and institutional ownership can weaken the power used to avoid taxes. Public interest statements The study provides valuable insights for corporate managers, investors, and policymakers regarding the interplay between accounting practices, tax strategies, and ownership structures. By understanding these dynamics, stakeholders can make more informed decisions that align with their financial and ethical objectives.
The Art of Community: A Key for Sustaining Coffee Shop Business in Pontianak Karpriana, Angga Permadi; Syahbandi, Syahbandi; Astarani, Juanda; Fahmi, Muhammad; Indah, Djunita Permata; Ahmadi, Ahmadi; Supriyanto, Eko
Journal of International Conference Proceedings Vol 7, No 4 (2024): 2024 Wimaya Yogyakarta Proceeding
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/jicp.v7i4.3989

Abstract

This research is aimed to explaining the phenomenon of the large number of coffee shop businesses in the city of Pontianak due to the Coffee Culture owned by residents in Pontianak specially and in general in Kalimantan Barat. This type of research is qualitative research with an ethnography approach with a research time span from 2021-2024. Data was obtained in several stages such as distributing questionnaires, in-depth interviews with three coffee shop actors in Pontianak and collecting related documents as a literature review to reveal the phenomenon that happened. The research results show that perception, motivation, appearance of coffee, experience, beliefs, attitudes and coffee brands play an important role in the formation of today's coffee culture. On the other hand, coffee business actors to be able to compete and maintain their business, they increase hospitality to increase customer loyalty to be able to maintain their business even by targeting quite specific markets in certain groups that focus with product, price, place, promotion, people and presentation.
Financial Sustainability pada Pemerintah Kabupaten/Kota di Provinsi Kalimantan Barat Saputra, Yuda; Haryono, H; Rusliyawati, R; Astarani, Juanda
Journal of Economics and Management Scienties Volume 7 No. 3, June 2025
Publisher : SAFE-Network

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37034/jems.v7i3.113

Abstract

Penelitian ini mengkaji faktor utama keberlanjutan keuangan dalam sektor publik, khususnya pada tingkat pemerintah daerah. Variabel-variabel yang dianalisis mencakup aspek demografis, ekonomi, dan keuangan dari pemerintahan daerah. Pendekatan kuantitatif digunakan dalam penelitian ini dengan alat analisis regresi data panel yang didukung oleh perangkat lunak SPSS versi 27. Teknik purposive sampling digunakan untuk memperoleh sampel berdasarkan data tahun 2021 hingga 2023 yang diperoleh dari situs resmi Badan Pemeriksa Keuangan (BPK) dan Badan Pusat Statistik (BPS). Financial sustainability dievaluasi menggunakan indikator yang berasal dari laporan operasional yang telah disesuaikan. Penelitian ini mencakup seluruh pemerintah kabupaten dan kota di Provinsi Kalimantan Barat selama tahun anggaran 2021 hingga 2023. Hasil penelitian menunjukkan bahwa jumlah penduduk dan tingkat utang berpengaruh negatif terhadap keberlanjutan keuangan, sementara kemandirian keuangan memberikan pengaruh positif. Temuan ini diharapkan dapat memberikan wawasan kebijakan yang bermanfaat bagi pemerintah kabupaten dan kota di Indonesia dalam mendorong financial sustainability jangka panjang.
Skepticism Over Scores: Investigating the Relationship Between Academic Performance and Financial Misstatement Detection Astarani, Juanda
Jurnal Ilmiah Akuntansi Vol 10 No 1 (2025)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jia.v10i1.95255

Abstract

This study examines the relationship between academic performance indicators and accounting students' ability to detect misstatements in financial statements, exploring whether traditional educational metrics effectively predict real-world fraud detection capabilities. The research employed a quantitative cross-sectional survey design using data from thirty-two accounting students who completed auditing courses. Data collection utilized structured questionnaires through digital platforms, measuring academic achievement through grade point averages and course-specific performance alongside misstatement detection abilities assessed through comprehensive case studies. Multiple regression analysis was applied to examine relationships between variables, with statistical testing including normality and multicollinearity assessments. Results revealed no significant relationships between academic performance measures and detection capabilities, with the combined model explaining minimal variance in outcomes. These findings challenge conventional assumptions that higher academic achievement translates to superior fraud detection skills, highlighting a critical gap between academic evaluation methods and practical professional competencies. The study emphasizes the need for curriculum reform integrating professional skepticism, forensic accounting principles, and experiential learning approaches to better prepare students for identifying financial irregularities in professional practice.
The Impact of ARKAS Implementation on BOS Fund Reporting in Elementary Schools in Sanggau Regency Anshari, Muhammad; Yantiana, Nella; Haryono, Haryono; Rusliyawati, Rusliyawati; Astarani, Juanda
Poltanesa Vol 26 No 1 (2025): June 2025
Publisher : P3KM Politeknik Pertanian Negeri Samarinda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51967/tanesa.v26i1.3350

Abstract

This study aims to analyze the effect of the implementation of the School Activity and Budget Plan Application (ARKAS) on the reporting of School Operational Assistance (BOS) funds in elementary schools in Sanggau Regency. The research method employed is quantitative, using a Structural Equation Modeling (SEM) approach with Partial Least Squares (PLS). The sample consists of principals and treasurers from 142 elementary schools that have used ARKAS for at least one year. Data was collected through questionnaires and analyzed using SmartPLS software. The results indicate that the implementation of ARKAS has a positive and significant effect on BOS fund reporting. These findings underscore the importance of optimizing the use of ARKAS, as well as the active roles of school leaders and treasurers in improving the accuracy, timeliness, and compliance of BOS fund reporting.
The Effect of Time Pressure and Workload on Auditor Performance with Professional Ethics as a Moderating Variable at the West Kalimantan Audit Board Laksono, Tegar; Heniwati, Elok; Haryono, Haryono; Rusliyawati, Rusliyawati; Astarani, Juanda
Poltanesa Vol 26 No 1 (2025): June 2025
Publisher : P3KM Politeknik Pertanian Negeri Samarinda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51967/tanesa.v26i1.3357

Abstract

This study aims to analyze the influence of time pressure and workload on auditor performance as well as the role of professional ethics as a moderating variable in these relationships. Data were collected through questionnaires distributed to auditors at the Financial Supervisory Agency (BPK) of West Kalimantan Province. The analysis method used is Structural Equation Modeling Partial Least Squares (SEM-PLS) with SmartPLS4 software to examine the relationships among variables. The results indicate that time pressure and workload have a significant negative effect on auditor performance. Furthermore, professional ethics was found to moderate the relationship between time pressure and workload with auditor performance, where auditors with a high level of professional ethics are able to maintain performance quality despite facing high pressure and workload. These findings emphasize the importance of strengthening professional ethics values as a protective factor to enhance auditors’ resilience against work-related stress. The practical implications of this study include the need for effective workload management and realistic scheduling, as well as the continuous development of professional ethics training to maintain audit quality and auditor well-being.
Co-Authors ., Rusliyawati Adelita, Margareta Selpini Aditya Nugroho Afli Audryna Agustina, Monika AHMADI Alviansyah, Ikhlas Andrianus Andrianus, Andrianus Apriliake, Cahaya Ratna Aswat, Ibnu Desyana, Gita Djunita Permata Indah Djunita Permata Indah Ega Erlianti Eko Supriyanto Elok Heniwati Evaris, Afra Veneranda Felmadefi, Renita Firmansyah, Kevin Grania Mustika, Ira H Haryono Handi Brata HARYONO Haryono Haryono Hijriah, Amanah Ibnu Aswat Ika Nur Azmi Ikhsan, Syarbini Kalimantari, Ria Nursani Putri Karpriana, Angga Permadi Khairunnisa, Nabila Khristina Yunita Laksono, Tegar Lilis Natalia 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, Afli Aurora Putri, Kessa Mindabila Putri, Ressi Anugrah Putri, Valencia Limarga Rafa, Wukuf Dilvan Ramani Nabilah, Rina Rusliyawati Saputra, Yuda Sari Rusmita Shiddiq, Cahyo Stefanny, Stefanny Syahbandi Syahbandi Syahrul Tiya Nurfauziah Tyas, Farradesty Cahyaning Veithzal Rivai Zainal Verbie Vionika, Margareth Yacherin, Faye Yantiana, Nella YANTO YANTO