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All Journal Jurnal Manajemen Terapan dan Keuangan Jurnal Kajian Ilmiah Akuntansi Fakultas Ekonomi UNTAN (KIAFE) JAAKFE UNTAN ( (Jurnal Audit Dan Akuntansi Fakultas Ekonomi Universitas Tanjungpura) Kompak : Jurnal Ilmiah Komputerisasi Akuntansi Competence : Journal of Management Studies (Kompetensi : Jurnal Studi Manajemen) JURNAL MANAJEMEN MOTIVASI Jurnal Akuntansi dan Ekonomika Sebatik Maker: Jurnal Manajemen FINANCIAL : JURNAL AKUNTANSI JURNAL PENELITIAN EKONOMI DAN AKUNTANSI (JPENSI) Akbis: Media Riset Akuntansi dan Bisnis JSMA (Jurnal Sains Manajemen dan Akuntansi) Jurnal Edukasi (Ekonomi, Pendidikan dan Akuntansi) Jurnal Ilmiah Manajemen Kesatuan Jurnal Aktiva : Riset Akutansi dan Keuangan ARBITRASE: JOURNAL OF ECONOMICS AND ACCOUNTING JEBDEKER: Jurnal Ekonomi, Manajemen, Akuntansi, Bisnis Digital, Ekonomi Kreatif, Entrepreneur JCA (Jurnal Cendekia Akuntansi) Jurnal Ekonomi Sibatik Journal : Jurnal Ilmiah Bidang Sosial, Ekonomi, Budaya, Teknologi, Dan Pendidikan Journal of Trends Economics and Accounting Research PERMANA : Jurnal Perpajakan, Manajemen, dan Akuntansi El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam JIBEMA: Jurnal Ilmu Bisnis, Ekonomi, Manajemen, dan Akuntansi Journal of Ekonomics, Finance, and Management Studies
Djunita Permata Indah
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MENGUKUR KINERJA KEUANGAN DENGAN PENDEKATAN METODE RGEC PADA BANK PEMBANGUNAN DAERAH DI PULAU SULAWESI PERIODE 2019-2023 Luciana, Vita; Permata Indah, Djunita; Haryono, Haryono
SIBATIK JOURNAL: Jurnal Ilmiah Bidang Sosial, Ekonomi, Budaya, Teknologi, Dan Pendidikan Vol. 4 No. 8 (2025)
Publisher : Penerbit Lafadz Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/sibatik.v4i8.2811

Abstract

The objective of the study is to evaluate the financial health level of Regional Development Banks (BPD) in the Sulawesi region during the 2019–2023 period. The study uses a financial institution health assessment approach. This assessment is needed to assess the feasibility and stability of banks in carrying out their financial intermediation functions. The quantitative descriptive system used uses data from the annual financial reports of Bank Sulselbar, Bank Sulutgo, Bank Sulteng, and Bank Sultra. The results of the analysis state that all financial institutions have an impressive level of health because the aspects of Capital (CAR) and Income (ROA, NIM), but several banks are in the unhealthy category related to the Risk Profile, especially in the comparison of Loans to Third Party Funds. In a situation of Good corporate leadership, it shows that all banks are considered healthy based on their independent assessments, although some are still quite healthy in terms of Return on Equity (ROE). Overall, this study indicates that the majority of BPDs in Sulawesi describe positive financial capabilities so that they are able to maintain operational stability, although there are several indicators that need to be improved. It is hoped that these findings can help policy makers, bank management, and further researchers in evaluating and improving the financial performance of banking in the region.
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.
Analisis Faktor-faktor yang Mempengaruhi Pemilihan Karir Mahasiswa Akuntansi Sebagai Auditor Ega Erlianti; Juanda Astarani; Djunita Permata Indah
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 6 No. 9 (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.v6i9.8764

Abstract

Finding out what factors motivate students to become auditors is the driving force behind this research. Tanjungpura University, Pontianak, sixth-semester accounting students were surveyed to gather primary data. One hundred participants were chosen at random for this research. Questionnaires using Likert scales were used to collect data. According to the data, students are more interested in becoming auditors when they are offered financial incentives, a nice work environment, opportunities for professional development, and competitive salaries.
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.
Analysis the Effect of Money Ethics and Tax Morale on Tax Evasion With Lifestyle as a Moderation Variabel Angella Keristiani Tia; Djunita Permata Indah
Journal of Trends Economics and Accounting Research Vol 4 No 2 (2023): December 2023
Publisher : Forum Kerjasama Pendidikan Tinggi (FKPT)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/jtear.v4i2.909

Abstract

This study aims to determine the effect of money ethics and tax morals on tax evasion with lifestyle as a moderating variable. This study uses a quantitative approach with purposive sampling as a sampling technique. The questionnaire was distributed electronically to 130 taxpayers who live in West Kalimantan, especially Pontianak city. Statistical testing using Statistical Product and Service Solutions (SPSS), shows the results that tax morals and money ethics have a positive and significant effect on tax evasion. Lifestyle as a moderating variable is also able to strengthen the influence of tax morals and money ethics on tax evasion. Based on the T-test result with the results of money ethics = 0.001, tax morals = 0.000 and lifestyle = 0.034, which is less than 0.5, thus indicating that H0 is rejected, meaning that money ethics, tax morals and lifestyle also have a significant influence on tax evasion. The implications of this research are expected to be useful, especially for the government so that the government can prevent companies from committing tax evasion.
Pengaruh Corporate Social Responsibility, Leverage, Sustainability Reporting Terhadap Nilai Perusahaan Dimoderasi Ukuran Perusahaan Muhammad Yusup Habibi; Djunita Permata Indah; Khristina Yunita
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.
Analisis Faktor-faktor yang Mempengaruhi Pemilihan Karir Mahasiswa Akuntansi Sebagai Auditor Ega Erlianti; Juanda Astarani; Djunita Permata Indah
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 6 No. 9 (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.v6i9.8764

Abstract

Finding out what factors motivate students to become auditors is the driving force behind this research. Tanjungpura University, Pontianak, sixth-semester accounting students were surveyed to gather primary data. One hundred participants were chosen at random for this research. Questionnaires using Likert scales were used to collect data. According to the data, students are more interested in becoming auditors when they are offered financial incentives, a nice work environment, opportunities for professional development, and competitive salaries.
KESIAPAN KERJA MAHASISWA AKUNTANSI DI ERA TRANSFORMASI DIGITAL: BUKTI EMPIRIS DARI PERGURUAN TINGGI DI PONTIANAK Ramadhani, Dhea; Indah, Djunita Permata; Yunita, Khristina
Jurnal Manajemen Terapan dan Keuangan Vol. 15 No. 02 (2026): Jurnal Manajemen Terapan dan Keuangan
Publisher : Program Studi Manajemen Pemerintahan dan Keuangan Daerah Fakultas Ekonomi dan Bisnis Universitas Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22437/jmk.v15i02.58759

Abstract

Abstrak Transformasi digital telah mengubah lanskap profesi akuntansi sehingga kesiapan kerja mahasiswa menjadi isu penting. Penelitian ini bertujuan menganalisis pengaruh keterampilan akuntansi digital, literasi digital, dan soft skill terhadap kesiapan kerja mahasiswa akuntansi di perguruan tinggi Kota Pontianak. Penelitian menggunakan pendekatan kuantitatif asosiatif dengan sampel 260 mahasiswa tingkat akhir yang dipilih melalui purposive sampling. Hasil penelitian menunjukkan bahwa keterampilan akuntansi digital, literasi digital, dan soft skill secara parsial maupun simultan berpengaruh positif dan signifikan terhadap kesiapan kerja, dengan soft skill sebagai variabel paling dominan. Ketiga variabel tersebut memberikan kontribusi sebesar 38,8% terhadap kesiapan kerja mahasiswa. Penelitian ini menegaskan pentingnya penguatan keterampilan akuntansi digital, literasi digital dan soft skill secara terintegrasi dalam mempersiapkan lulusan akuntansi menghadapi dunia kerja digital.  Kata kunci: keterampilan akuntansi digital, literasi digital, soft skill
Pengaruh Pengendalian Pengeluaran dan Persepsi Kemudahan Terhadap Keputusan Penggunaan E-Wallet Dengan Self-Control Sebagai Variabel Moderasi Diska Meilinda; Djunita Permata Indah; Sari Rusmita
JIBEMA: Jurnal Ilmu Bisnis, Ekonomi, Manajemen, dan Akuntansi Vol. 4 No. 1 (2026): July
Publisher : CV. Muris Global Education

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62421/jibema.v4i1.370

Abstract

Penelitian ini bertujuan menganalisis pengaruh pengendalian pengeluaran dan persepsi kemudahan terhadap keputusan penggunaan e-wallet dengan self-control sebagai variabel moderasi pada mahasiswa FEB UNTAN. Metode penelitian menggunakan pendekatan kuantitatif dengan sampel sebanyak 170 responden yang diambil melalui purposive sampling. Analisis data dilakukan menggunakan regresi linier berganda dan Moderated Regression Analysis (MRA). Hasil penelitian menunjukkan bahwa secara parsial, persepsi kemudahan berpengaruh positif dan signifikan terhadap keputusan penggunaan, sedangkan pengendalian pengeluaran tidak berpengaruh signifikan. Secara simultan, kedua variabel berpengaruh signifikan dengan nilai Adjusted R Square sebesar 39,8%. Hasil uji MRA membuktikan bahwa self-control tidak mampu memoderasi pengaruh pengendalian pengeluaran maupun persepsi kemudahan terhadap keputusan penggunaan. Kesimpulannya, faktor kemudahan teknologi lebih dominan mendorong adopsi e-wallet pada mahasiswa dibandingkan kontrol internal. Peneliti selanjutnya disarankan mengeksplorasi variabel eksternal lain seperti pengaruh sosial atau promosi yang mungkin memiliki dampak lebih besar.
Pengaruh Environmental, Social, and Governance terhadap Nilai Perusahaan pada Perusahaan Subsektor Food & Beverage Logas Logas; Syarif M. Helmi; Djunita Permata Indah
ARBITRASE: Journal of Economics and Accounting Vol. 7 No. 1 (2026): July 2026
Publisher : Forum Kerjasama Pendidikan Tinggi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/arbitrase.v7i1.3397

Abstract

This study aims to examine the effect of Environmental, Social, and Governance (ESG) on firm value in Food & Beverage subsector companies listed on the Indonesia Stock Exchange during the 2021–2024 period. This study employed a quantitative approach using secondary data obtained from annual reports, sustainability reports, and the companies' official websites. The sample consisted of 80 observations selected using the purposive sampling method. Firm value was measured using Tobin’s Q, while ESG was measured using the ESG disclosure score. Multiple linear regression analysis was conducted using SPSS. The results indicate that ESG has no significant effect on firm value (? = 0.217; Sig. = 0.473). The control variables, Firm Size and Debt to Equity Ratio (DER), also have no significant effect on firm value. Simultaneously, ESG, Firm Size, and DER do not significantly affect firm value (Sig. = 0.249), with an Adjusted R Square value of 0.015, indicating that the model explains only 1.5% of the variation in firm value, while the remaining variation is explained by other factors outside the research model. This study contributes empirical evidence on the relevance of ESG disclosure to firm value in the Food & Beverage subsector while controlling for Firm Size and Debt to Equity Ratio (DER), thereby extending ESG literature in the Indonesian corporate context.
Co-Authors Afifah, Siti Ahmadi AHMADI Ahmadi - Alpiana, Nina Angelicia Angella Keristiani Tia Angella Keristiani Tia Anwar, Muhammad Faishol Dea Haritiantari Desyana, Gita Diska Meilinda Ega Erlianti Elok Heniwati Endah Sri Wahyuni Gita Desyana Hamzani, Umiaty Haryono Haryono Helmi, Syarieh M. Ika Nur Azmi Juanda Astarani Kaniza Alfi Ardhina Karpriana, Angga P. Khristina Yunita Logas Logas Luciana, Vita Muhammad Yusup Habibi Muhsin Muhsin Namira, Aulia Napiajo Napiajo Nor, Sahar Rutin Okpianti, Theodora Okpianti Pandiany, Nancy Bora Puspitasari , Ayu Ramadhani, Dhea Sari Rusmita Setyadi Setyadi Susanto, Veronica Nessie Syahbandi Syahbandi Syarbini Ikhsan Syarif M. Helmi Umiaty Hamzani Winda Romanna Aruan