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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 Journal of Economic, Bussines and Accounting (COSTING) Sebatik Jurnal Aplikasi Akuntansi 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 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) 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 Jurnal Studi Akuntansi Pajak Keuangan
Juanda Astarani
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Religion Agriculture, Biological Sciences & Forestry Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Social Sciences Other

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Pengaruh Kompetensi Sumber Daya Manusia, Teknologi Informasi, dan Sistem Pengendalian Intern terhadap Kualitas Laporan Keuangan pada POLRESTA Pontianak Kota Agustina, Monika; Haryono, Haryono; Astarani, Juanda; Rusliyawati, Rusliyawati
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 6 No. 12 (2025): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v6i12.10130

Abstract

This study aims to analyze the influence of human resource (HR) competence, the use of information technology, and internal control systems on the quality of financial statements at Polresta Pontianak Kota. The research employed an associative approach using a survey method through questionnaires distributed to 35 respondents from divisions directly involved in financial management. Data analysis techniques included validity and reliability tests, classical assumption tests, multiple linear regression, as well as partial (t-test) and simultaneous (F-test) hypothesis testing. The results indicate that HR competence in accounting and internal control systems have a positive and significant effect on the quality of financial statements, while the use of information technology does not have a significant effect. Simultaneously, the three independent variables significantly affect the quality of financial statements, with a contribution of 41.9%, while the remaining 58.1% is explained by other factors outside this study. These findings emphasize the importance of improving HR competence and strengthening internal control systems to produce reliable, transparent, and accountable financial statements within Polresta Pontianak Kota.
PERSEPSI MAHASISWA AKUNTANSI: FAKTOR - FAKTOR YANG MEMPENGARUHI MINAT PEMILIHAN PROFESI SEBAGAI AKUNTAN PUBLIK (STUDI EMPIRIS: MAHASISWA JURUSAN AKUNTANSI UNTAN) Nicholas Christiansen -; Ayu Umyana -; Juanda Astarani
Jurnal Studi Akuntansi Pajak Keuangan Vol. 2 No. 2 (2024)
Publisher : Institut Teknologi dan Bisnis Kristen Bukit Pengharapan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61696/jusapak.v2i2.295

Abstract

This research aims to determine the influence of accounting ability and professional image on interest in choosing a profession as a public accountant among students majoring in accounting at UNTAN with self-efficacy as a moderating variable to see how self-efficacy influences accounting ability and professional image on interest in choosing a profession as a public accountant. . The research population focuses on students majoring in accounting at FEB UNTAN. Where samples were taken using the purposive sampling method. Testing in this research uses descriptive statistical analysis, data quality testing, classical assumption testing, multiple regression analysis, moderated regression analysis, and model testing to study hypotheses. The data was processed using the SPSS version 27 application. The research results showed that simultaneously, accounting skills and professional image influenced the interest in choosing a profession for accounting students majoring in accounting at FEB UNTAN. Partially, accounting ability and professional image both have a negative and significant influence on interest in choosing a profession as a public accountant. On the other hand, self-efficacy slightly strengthens each independent variable towards the dependent variable. Keywords: Accounting Ability; Professional Image; Interest as Public Accountant; Self-Efficacy
Pengaruh Foreign Ownership Terhadap Praktik Earnings Management Yang Dimoderasi Oleh Good Corporate Governance Pada Perusahaan Sektor Pertambangan Yang Terdaftar Di Bursa Efek Indonesia Tahun 2021-2023 Ramani Nabilah, Rina; Yunita, Khristina; Astarani, Juanda
Jurnal Ekonomi Manajemen Sistem Informasi Vol. 6 No. 1 (2024): Jurnal Ekonomi Manajemen Sistem Informasi (September-Oktober 2024)
Publisher : Dinasti Review

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/jemsi.v6i1.3007

Abstract

Salah satu masalah yang dapat mempengaruhi stabilitas ekonomi bisnis dalam jangka panjang adalah earnings management atau manajemen laba. Tujuan dilakukannya penelitian ini yakni untuk memberikan wawasan bagi para  pemangku kepentingan, sebagai bahan pertimbangan perusahaan sebelum melakukan tindakan tidak etis dan memberikan masukan bagi analis keuangan untuk meningkatkan pengawasan ketika mengidentifikasi aktivitas manajemen laba. Metode yang digunakan dalam penelitian ini adalah metode analisis regresi berganda. Dengan teknik penelitian purposive sampling dan memperoleh sebanyak 30 sampel sebagai bahan observasi. Target yang digunakan dalam penelitian ini adalah perusahaan sektor pertambangan yang terdaftar di Bursa Efek Indonesia tahun 2021-2023. Hasil akhir dari penelitian ini menunjukkan bahwa kepemilikan asing dan tata kelola perusahaan yang baik tidak berpengaruh terhadap manajemen laba, namun tata kelola perusahaan yang baik berpengaruh terhadap hubungan kepemilikan asing dengan manajemen laba.
Co-Authors ., Rusliyawati Adelita, Margareta Selpini Aditya Nugroho Afli Audryna Agustina, Monika AHMADI Andrianus Andrianus, Andrianus Apriliake, Cahaya Ratna Aswat, Ibnu Ayu Umyana - Desyana, Gita Dewi, Nabila Alfanisa Djunita Permata Indah Djunita Permata Indah Ega Erlianti Eko Supriyanto Evaris, Afra Veneranda Felmadefi, Renita Firmansyah, Kevin Grania Mustika, Ira H Haryono Handi Brata HARYONO Haryono Haryono Hijriah, Amanah Ibnu Aswat Ika Nur Azmi Karpriana, Angga Permadi Khristina Yunita Lilis Natalia Lucky, Della M. Irfani Hendri MUHAMMAD FAHMI Muhsin Muhsin Muhsin Nella Yantiana Neltiani, Andini Nicholas Christiansen - Nina Febriana Dosinta Noviana Rahmadini Novina, Helvira Aprilia Okpianti, Theodora Okpianti Putra, Reza Sastrowardoyo Putri, Afli Aurora Putri, Kessa Mindabila Putri, Ressi Anugrah Putri, Valencia Limarga Ramani Nabilah, Rina Rusliyawati Saputra, Yuda Sari Rusmita Stefanny, Stefanny Syahbandi Syahbandi Syahrul Tiya Nurfauziah Tyas, Farradesty Cahyaning Veithzal Rivai Zainal Verbie Wukuf Dilvan Rafa Yacherin, Faye YANTO YANTO