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All Journal Jurnal Kajian Ilmiah Akuntansi Fakultas Ekonomi UNTAN (KIAFE) JAAKFE UNTAN ( (Jurnal Audit Dan Akuntansi Fakultas Ekonomi Universitas Tanjungpura) Competence : Journal of Management Studies (Kompetensi : Jurnal Studi Manajemen) Jurnal Akuntansi dan Ekonomika Sebatik Maker: Jurnal Manajemen FINANCIAL : JURNAL AKUNTANSI Akbis: Media Riset Akuntansi dan Bisnis JSMA (Jurnal Sains Manajemen dan Akuntansi) Jurnal Edukasi (Ekonomi, Pendidikan dan Akuntansi) Jurnal Ilmiah Manajemen Kesatuan JEBDEKER: Jurnal Ekonomi, Manajemen, Akuntansi, Bisnis Digital, Ekonomi Kreatif, Entrepreneur JCA (Jurnal Cendekia Akuntansi) Jurnal Ekonomi Journal of International Conference Proceedings PERMANA : Jurnal Perpajakan, Manajemen, dan Akuntansi
Djunita Permata Indah
Universitas Tanjungpura
Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Social Sciences Other

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Internal Control Analysis of Asset Management System at Hospital of Tanjungpura University Nor, Sahar Rutin; Indah, Djunita Permata; Heniwati, Elok
Jurnal Ilmiah Manajemen Kesatuan Vol. 12 No. 6 (2024): JIMKES Edisi November 2024
Publisher : LPPM Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jimkes.v11iS1.2881

Abstract

This research aims to analyze internal control in the asset management system at Hospital of Tanjungpura University. With a focus on environmental control, risk assessment, activity control, information and communication as well as monitoring in hospitals. This research method involves direct interviews with hospital staff to understand existing internal control practices. The results of this research show that the hospital has implemented environmental control well, but is still hampered by the manual recording system on medical devices. Monitoring of the management of medical devices has been carried out well through monthly cross checks and periodic evaluations. The recommendations given aim to increase efficiency by implementing a computerized asset recording system, strengthening internal controls related to inventory procurement documents, and improving communication between employees. With these improvement steps, it is hoped that hospitals can improve the quality of service and effectiveness of medical equipment management.
The Influence of Competence, Professionalism and Integrity on Audit Quality with Auditor Ethics as a Moderating Variable Setyadi, Setyadi; Heniwati, Elok; Hamzani, Umiaty; Desyana, Gita; Indah, Djunita Permata
Sebatik Vol. 28 No. 2 (2024): December 2024
Publisher : STMIK Widya Cipta Dharma

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46984/sebatik.v28i2.2493

Abstract

This study aims to evaluate the influence of professionalism and integrity on audit quality and analyze the role of auditor ethics as a moderating variable. The research was conducted at the Inspectorates of Mempawah Regency and Bengkayang Regency, involving 30 auditors as the sample. Data were collected through questionnaires and analyzed using the path analysis method with WarpPLS 7.0 software. The results indicate that professionalism and integrity significantly influence audit quality, while competence does not have a significant effect. Furthermore, auditor ethics moderates the relationship between integrity and professionalism on audit quality but does not moderate the relationship between competence and audit quality. The findings highlight the critical role of professionalism, integrity, and auditor ethics in enhancing audit quality. This study provides both practical and theoretical contributions to fostering more transparent and accountable regional financial governance.
Menguak Strategi Implementasi SAK EMKM Susanto, Veronica Nessie; Hamzani, Umiaty; Desyana, Gita; Indah, Djunita Permata
JSMA Vol 16 No 2 (2024): JSMA (Jurnal Sains Manajemen dan Akuntansi)
Publisher : LPPM Sekolah Tinggi Ilmu Ekonomi STAN IM

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37151/jsma.v16i2.198

Abstract

Penelitian bertujuan untuk mengidentifikasi bagaimana implementasi SAK EMKM (Y) dipengaruhi oleh pemahaman akuntansi (X1), kualitas sumber daya manusia (X2), dan pemanfaatan teknologi (X3) yang dimediasi dengan niat (Z). Objek penelitian adalah UMKM di Kota Pontianak, Kalimantan Barat. Data penelitian ini dikumpulkan melalui kuesioner online dan dianalisis menggunakan regresi linear berganda dan Moderated Regression Analysis (MRA). Berdasarkan pengujian yang telah dilakukan, ditemukan bahwa implementasi SAK EMKM (Y) dapat dipengaruhi oleh pemahaman akuntansi (X1), kualitas sumber daya manusia (X2), dan pemanfaatan teknologi (X3). Selain itu, niat (Z) memperkuat pengaruh kualitas sumber daya manusia (X2) dan pemanfaatan teknologi (X3) terhadap implementasi SAK EMKM (Y). Namun, niat (Z) memperlemah pengaruh pemahaman akuntansi (X1) terhadap implementasi SAK EMKM (Y).
Pengaruh Tingkat Hutang, Fee Audit Dan Konsentrasi Pasar Terhadap Persistensi Laba: Firm Age Sebagai Variabel Moderasi Afifah, Siti; Yunita, Khristina; Hamzani, Umiaty; Desyana, Gita; Indah, Djunita Permata
JCA (Jurnal Cendekia Akuntansi) Vol 5 No 2 (2024): Desember
Publisher : Fakultas Ekonomi Prodi Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32503/akuntansi.v5i2.6223

Abstract

The purpose of this study is to examine the effect of debt levels, audit fees, and market concentration on earnings persistence, and to analyze whether firm age is able to strengthen the relationship between debt levels, audit fees, and market concentration on earnings persistence in transportation and logistics sector companies listed on the Indonesia Stock Exchange (IDX) during the period 2019-2023. The novelty of this study lies in the object of research and the use of firm age as a moderating variable that has not been widely studied. The population of the study was 37 companies with a research sample of 8 companies selected using purposive sampling techniques. This study uses a quantitative method using multiple linear regression analysis techniques and moderated regression, and the analysis tool is SPSS 23 software. The findings of this study indicate that debt levels have a negative and significant effect on earnings persistence, while audit fees do not affect earnings persistence and market concentration has a positive and significant effect on earnings persistence. Firm age is only able to negatively weaken the relationship between audit fees and earnings persistence, but is unable to strengthen the relationship between debt levels and market concentration with earnings persistence. Simultaneously, debt levels, audit fees and market concentration affect earnings persistence.
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.
Pengaruh Likuiditas, Struktur Modal, dan Risiko Operasional terhadap Kinerja Keuangan Dimoderasi Ukuran Perusahaan Okpianti, Theodora Okpianti; Indah, Djunita Permata; Astarani, Juanda
Jurnal Edukasi (Ekonomi, Pendidikan dan Akuntansi) Vol 13, No 1 (2025): Juni
Publisher : Universitas Galuh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25157/je.v13i1.18874

Abstract

This study aims to explain the effect of liquidity risk, capital structure, and operational risk on financial performance, with firm size as a moderating variable. Quantitative methods are used with secondary data from the annual financial reports of conventional banks listed on the Indonesia Stock Exchange (IDX) for the period 2021–2024. The sample was selected using purposive sampling, and the analysis was carried out through regression moderation with EViews 12 software. The results of this study indicate that liquidity risk has a positive effect on financial performance, while capital structure and operational risk show no effect. In addition, company size has been shown to moderate and play a role in strengthening the relationship between liquidity risk, capital structure, and operational risk with financial performance. These findings prove that good liquidity management and a large company scale can increase bank profitability.
Studi Perbandingan: Dampak Pengungkapan CSR terhadap Nilai Perusahaan pada Sektor Energi dan Sektor Kesehatan di BEI Pandiany, Nancy Bora; Puspitasari , Ayu; Indah, Djunita Permata
Akuntansi & Ekonomika Vol 15 No 1 (2025): 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.v15i1.9239

Abstract

This study is to compare the impact of CSR disclosure on company value in the energy sector and the health sector listed on the IDX during the period 2020-2022. The author uses a quantitative approach by utilizing secondary data from annual reports and sustainability reports of companies. CSR measurement is carried out using the 2016 GRI Standards, while company value uses the Tobin's Q proxy. The findings of this study indicate that both sectors disclose that CSR has a significant impact, although the impact is greater in the energy sector than in the health sector. The results show that sector characteristics affect how effectively CSR is implemented to increase company value. It is hoped that this study will add to the literature on this issue and also offer practical suggestions on how companies can create relevant CSR strategies during economic recovery.
Pengaruh Corporate Social Responsibility, Leverage, Sustainability Reporting Terhadap Nilai Perusahaan Dimoderasi Ukuran Perusahaan Habibi, Muhammad Yusup; Indah, Djunita Permata; Yunita, Khristina
Permana : Jurnal Perpajakan, Manajemen, dan Akuntansi Vol. 17 No. 3 (2025): Special Issue
Publisher : Faculty of Economics and Business, University of Pancasakti Tegal

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24905/permana.v17i3.974

Abstract

Studi ini bertujuan untuk meneliti dampak tanggung jawab sosial perusahaan, leverage, dan laporan keberlanjutan, dengan ukuran perusahaan sebagai elemen moderasi. Populasi studi ini terdiri dari perusahaan pertambangan yang terdaftar di Bursa Efek Indonesia (IDX) dari tahun 2021 hingga 2023. Penelitian ini memiliki ukuran sampel sebanyak 30 perusahaan, menghasilkan total 90 pengamatan. Metode pengambilan sampel yang digunakan adalah purposive sampling. Pendekatan penelitian yang digunakan adalah kuantitatif, menggunakan data sekunder sebagai sumber. Analisis data menggunakan analisis regresi terstandardisasi untuk memeriksa variabel moderasi menggunakan SPSS versi 25. Hasil penelitian ini memberikan bukti inisiatif tanggung jawab sosial perusahaan (CSR) dan leverage berpengaruh positif terhadap nilai bisnis. Sebaliknya, pelaporan keberlanjutan belum menunjukkan efek yang signifikan terhadap nilai bisnis. Ukuran perusahaan telah terbukti meningkatkan pengaruh positif dari CSR dan leverage terhadap nilai perusahaan sebagai variabel moderating. Di sisi lain, situasi yang berbeda muncul dengan pelaporan keberlanjutan—ukuran perusahaan tampaknya tidak memperkuat korelasi antara pelaporan keberlanjutan dan nilai perusahaan.
STRATEGI COFFEE SHOP PONTIANAK BERTAHAN DIMASA PANDEMI STUDI FENOMENOLOGI PADA COFFEE SHOP DI PONTIANAK Indah, Djunita Permata; Ahmadi, Ahmadi
JAAKFE UNTAN (Jurnal Audit dan Akuntansi Fakultas Ekonomi Universitas Tanjungpura) Vol 13, No 2 (2024): JURNAL AUDIT DAN AKUNTANSI FAKULTAS EKONOMI DAN BISNIS UNTAN
Publisher : Jurusan Akuntansi, Fakultas Ekonomi dan Bisnis, Universitas Tanjungpura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26418/jaakfe.v13i2.60001

Abstract

Bisnis Coffee Shop saat ini sangat digemari oleh para pelaku usaha, khususnya di Pontianak yang memiliki julukan Kota Seribu Warkop. Hal ini didorong dari faktor budaya masyarakat yang senang berkumpul baik bersama rekan kerja, atau bahkan keluarga baik di kedai kopi (Coffee Shop) maupun warung kopi (Warkop). Hal ini menyebabkan persaingan bisnis Coffee Shop menjadi sangat tinggi. Selain itu selama periode tahun 2020-2022 pandemi covid-19 menyebabkan banyak Coffee Shop yang berakhir gulung tikar. Namun nyatanya tidak menyurutkan minat para pelaku usaha untuk tetap membuka usaha Coffee Shop. Penelitian ini dilakukan untuk mengetahui bagaimana strategi yang diterapkan oleh para pelaku usaha Coffee Shop untuk bertahan selama pandemi. Penelitian ini dilakukan dengan pendekatan kualitatif deskriptif. Proses wawancara dilakukan hingga data ter-saturasi. Hasil penelitian menunjukkan bahwa terjadi proses perubahan dalam manajemen rantai persediaan dan proses operasional dalam rangka menghemat pengeluaran operasional dan meningkatkan hospitality untuk memperkuat loyalitas pelanggan sebagai keunggulan kompetitif.  The coffee shop business is currently very popular with business people, especially in Pontianak, which has the nickname the City of a Thousand Warkop. This is driven by the cultural factors of the people who like to gather either with co-workers, or even with family, both at coffee shops (Coffee Shop) and coffee shops (Warkop). This causes the Coffee Shop business competition to be very high. In addition, during the 2020-2022 period the Covid-19 pandemic caused many Coffee Shops to end up going out of business. But in fact this has not discouraged business actors from continuing to open a Coffee Shop business. This research was conducted to find out how the strategies implemented by Coffee Shop business actors survived during the pandemic. This research was conducted with a descriptive qualitative approach. The interview process was carried out until the data was saturated. The results of the study show that there is a process of change in supply chain management and operational processes in order to save operational expenses and improve hospitality to strengthen customer loyalty as a competitive advantage.
Implementasi SAK EMKM Terhadap UMKM di Kota Pontianak (Studi Kasus Pada FT Laundry) Namira, Aulia; Azmi, Ika Nur; Indah, Djunita Permata
Akbis: Media Riset Akuntansi dan Bisnis JURNAL AKBIS VOLUME 8 NOMOR 2 TAHUN 2024
Publisher : Universitas Teuku Umar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35308/akbis.v8i2.9532

Abstract

The majority of businesses in Indonesia are micro, small and medium enterprises (MSMEs). Due to their presence in various sectors, MSMEs play an important role in driving the country's economy. Nonetheless, MSMEs face obstacles and lack of understanding in following the Financial Accounting Standard for Micro, Small, and Medium Entities (SAK EMKM) which highlights the importance of preparing financial statements. This study aims to investigate how FT Laundry MSMEs prepare their financial statements whether they are in accordance with SAK EMKM standards through a qualitative research approach involving document analysis, interviews, and observations. Data was analyzed using the methods of information collection, data reduction, data presentation, and conclusion drawing. Based on the research findings, it appears that owners of laundry businesses still rely on traditional accounting methods for their financial records and do not adopt the SAK EMKM financial reporting system. The main reasons why these businesses do not adopt SAK EMKM include a lack of understanding of the system, a lack of manpower who can prepare reports in accordance with SAK EMKM guidelines, and a lack of awareness of the importance of preparing reports in accordance with the standard.
Co-Authors Afifah, Siti Ahmadi AHMADI Ahmadi - Alpiana, Nina Anwar, Muhammad Faishol Azmi, Ika Nur Desyana, Gita Eko Supriyanto Elok Heniwati Endah Sri Wahyuni Habibi, Muhammad Yusup Hamzani, Umiaty Helmi, Syarieh M. Juanda Astarani Kaniza Alfi Ardhina Karpriana, Angga P. Karpriana, Angga Permadi Khristina Yunita MUHAMMAD FAHMI Muhsin Muhsin Namira, Aulia Nor, Sahar Rutin Okpianti, Theodora Okpianti Pandiany, Nancy Bora Puspitasari , Ayu Setyadi Setyadi Susanto, Veronica Nessie Syahbandi Syahbandi Syahbandi Syahbandi