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All Journal Nominal: Barometer Riset Akuntansi dan Manajemen Jurnal Ekonomi, Bisnis dan Kewirausahaan (JEBIK) JAAKFE UNTAN ( (Jurnal Audit Dan Akuntansi Fakultas Ekonomi Universitas Tanjungpura) The Indonesian Accounting Review Jurnal Akuntansi Multiparadigma KEUNIS Akuntabel : Jurnal Ekonomi dan Keuangan Forum Ekonomi : Jurnal Ekonomi, Manajemen dan Akuntansi Jati: Jurnal Akuntansi Terapan Indonesia Sebatik Jurnal Neraca: Jurnal Pendidikan dan Ilmu Ekonomi Akuntansi Neraca Keuangan : Jurnal Ilmiah Akuntansi dan Keuangan JOURNAL OF APPLIED MANAGERIAL ACCOUNTING Jurnal Riset Akuntansi Aksioma AKURASI: Jurnal Riset Akuntansi dan Keuangan Journal of Contemporary Accounting Jurnal Ekonomi Manajemen Sistem Informasi Soedirman Economics Education Journal Jurnal Ilmiah Manajemen Kesatuan Jurnal Ilmiah Akuntansi Kesatuan Jurnal Akuntansi dan Keuangan JURNAL AKTUAL AKUNTANSI KEUANGAN BISNIS TERAPAN (AKUNBISNIS) JCA (Jurnal Cendekia Akuntansi) Accounting Research Unit (ARU JOURNAL) Jurnal Akuntansi Manajerial (Managerial Accounting Journal) Journal of Accounting and Finance Management (JAFM) Journal of Innovation in Management, Accounting and Business Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Worksheet : Jurnal Akuntansi JRAP (Jurnal Riset Akuntansi dan Perpajakan) PERMANA : Jurnal Perpajakan, Manajemen, dan Akuntansi Jurnal Akuntansi, Keuangan dan Perpajakan Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Sriwijaya Accounting Community Services JURALINUS Jurnal Ekonomi, Manajemen, Akuntansi Akurasi
Khristina Yunita
Fakultas Ekonomi Dan Bisnis Universitas Tanjungpura, Pontianak
Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Industrial & Manufacturing Engineering Social Sciences Other

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Mengungkap Praktik Corporate Social Responsibility dalam Semiotika Akuntansi Lagu Petani Karya Iksan Skuter Tomy Susanto; Khristina Yunita
Jurnal Neraca: Jurnal Pendidikan dan Ilmu Ekonomi Akuntansi Vol. 7 No. 1 (2023): Jurnal Neraca: Jurnal Pendidikan dan Ilmu Ekonomi Akuntansi
Publisher : Program Study of Accounting Education FKIP University of PGRI Palembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31851/neraca.v7i1.12218

Abstract

Tujuan dari penelitian ini adalah untuk mengungkap praktik Corporate Social Responsibility (CSR) perusahaan dalam kaitannya dengan tanggungjawab kepada lingkungan dan masyarakat melalui analisis makna lirik lagu Petani karya Iksan Skuter. Dalam analisis penelitian melalui semiotika dengan pendekatan Roland Barthes mengenai makna denotasi, konotasi dan mitos. Hasil penelitian menunjukkan praktik CSR dalam kaitannya dengan pelaporan akuntansi tidak sesuai, dimana laporan mengenai pengeluaran CSR perlu untuk dikaji ulang. Banyak kerusakan serta dampaknya bencana terhadap lingkungan dan masyarakat. Lagu Petani karya Iksan Skuter dipilih sebagai subjek penelitian, sedangkan objek penelitian adalah semiotika dalam makna lagu tersebut. Waktu penelitian ini dilakukan dari 23 Maret sampai 5 Mei 2023. Implikasi penelitian ini ditujukkan kepada masyarakat agar menjaga lingkungan, perusahaan dalam menjalankan usaha seharusnya menjaga lingkungan dan kesejahteraan masyarakat, serta pemerintah yang perlu mengkaji terlebih dahulu usaha sebelum pemberian izin operasi. Penelitian sebelumnya mengkritik praktik sosial, sedangkan dalam penelitian ini untuk mengkaji dari sisi akuntansi
Kesehatan Bank Syariah Indonesia: Studi Komparasi Bank Syariah Indonesia Pra dan Pasca Merger Sya'bania, Indah; Haryono, Haryono; Yunita, Khristina
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.v7i2.1681

Abstract

The purpose of this study is to evaluate and contrast Bank Syariah Indonesia's (BSI) state before and after a merger. Using non-performing financing (NPF), financing to deposit ratio (FDR), good corporate governance (GCG), return on asset (ROA), operating costs and operating income (BOPO), and capital adequacy ratio (CAR) as measurement indicators, this research was carried out using the RGEC (risk profile, good corporate governance, earnings, & capital) method. In this study, the Paired Sample T-test was used in a comparative analysis with the results of FDR, GCG, and CAR showing no significant differences, the data showed substantial differences in NPF, ROA, and BOPO. Following the merger, BSI's overall health can be described as "healthy". AbstrakPenelitian ini bertujuan untuk menganalisis dan membandingkan keadaan Bank Syariah Indonesia (BSI) sebelum dan setelah merger. Dengan menggunakan non-performing financing (NPF), financing to deposit ratio (FDR), good corporate governance (GCG), return on asset (ROA), beban operasional dan pendapatan operasional (BOPO), dan capital adequacy ratio (CAR) sebagai indikator pengukuran, penelitian ini dilakukan dengan menggunakan metode RGEC (risk profile, good corporate governance, earnings, & capital). Pada penelitian ini, uji Paired Sample T-test digunakan dalam analisis perbandingan dengan hasil FDR, GCG, dan CAR menunjukkan tidak ada perbedaan yang signifikan, data menunjukkan perbedaan substansial pada NPF, ROA, dan BOPO. Setelah merger, kesehatan BSI secara keseluruhan dapat dikategorikan "sehat".
Analisis Perspektif Donatur dalam Upaya Meningkatkan Transparansi dan Akuntabilitas Pengelolaan Keuangan Masjid Hanida, Ines; Hamzani, Umiaty; Yunita, Khristina
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.v7i2.1719

Abstract

The mosque is one of the non-profit organizations whose majority of funding comes from donors. Then it is obligatory for the mosque administrator to give accountability for the money that comes to the donor. This study aims to analyze the picture of transparency and accountability of financial management in Hidayatullah Mosque, Pontianak from the point of view of donors. Using a qualitative approach, this study uses an open questionnaire to obtain data. Based on the results of the research, it can be concluded that the donors who assess the transparency carried out by the Hidayatullah Mosque administrator have been quite transparent. This is demonstrated by reports that the mosque has routinely delivered to jamaah every Friday before the Friday sermon began. Besides, the Hidayatullah Mosque does not have a written SOP. The mosque only has an unwritten SOP that the mosque administrator usually handed over to the jamaah or donor.                Abstrak Masjid merupakan salah satu organisasi nirlaba yang sebagian besar pendanaan berasal dari donatur. Maka wajib bagi pengurus masjid untuk bertanggung jawab atas uang yang masuk kepada donatur. Penelitian ini bertujuan untuk menganalisis gambaran transparansi dan akuntabilitas manajemen keuangan di Masjid Hidayatullah, Pontianak dari sudut pandang donatur. Dengan pendekatan kualitatif, penelitian ini menggunakan kuesioner terbuka untuk memperoleh data. Berdasarkan hasil penelitian, dapat disimpulkan bahwa donatur menilai transparansi yang dilakukan oleh pengurus Masjid Hidayatullah telah cukup transparan. Hal ini ditunjukkan oleh laporan bahwa masjid telah secara rutin menyampaikan laporan kepada para jamaah setiap hari Jumat sebelum khotbah Jumat dimulai. Selain itu, Masjid Hidayatullah tidak memiliki SOP tertulis. Masjid hanya memiliki SOP tidak tertulis yang biasanya diberikan oleh pengurus masjid kepada jamaah atau donatur.
Akuntabilitas Berbasis Religiosity Value: Berperankah Mencegah Fraud Accounting? Jaya, Antholyn Thian; Yunita, Khristina; Ginting, Rafles
JCA (Jurnal Cendekia Akuntansi) Vol 5 No 1 (2024): Juni
Publisher : Fakultas Ekonomi Prodi Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32503/akuntansi.v5i1.5222

Abstract

This research aims to carefully investigate the concept of accountability in the context of preventing and addressing potential fraud within the structure of student organizations. The research method employed in this study is qualitative phenomenology, which aims to provide a deeper and richer understanding of how accountability operates within an organizational environment. Additionally, the qualitative phenomenological approach is used to uncover the meaning of experiences directly encountered by individuals. Phenomenology is chosen to gather information regarding fraud occurring within student organizations and reveal the meaning of accountability from the perspective of students' religiosity. This research utilizes primary data obtained from in-depth interviews with subjects of the study. The informants used in this research are the presidents of universities in Pontianak. Based on the research findings, it can be concluded that: 1) Transparency and communication among organization leaders are crucial for preventing miscommunication, strengthening the organizational environment, and reducing the potential for accounting fraud by closing information gaps. 2) The accountability attitude of organization leaders, especially through the production of accurate financial reports, can detect and address accounting fraud. 3) Religion plays a significant role in shaping individual morality and influencing the implementation of accountability. 4) The implementation of accountability in organizations involves morality driven by religious teachings. 5) Religious teachings prohibit fraudulent actions, thus the more devout one is to their religion, the less likely they are to engage in accounting fraud.
Determinan Nilai Perusahaan LQ 45 dengan Ukuran Perusahaan sebagai Pemoderasi Kenny, Cristian; Maryati, Maryati; Fibrianti, Ika; Dosinta, Nina Febriana; Yunita, Khristina; Heniwati, Elok
Jurnal Akuntansi dan Keuangan Vol. 12 No. 1 (2024): Maret 2024
Publisher : Department of Accounting, Faculty of Economics & Business

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29103/jak.v12i1.13113

Abstract

This study investigates the role of firm size as a moderating of profitability, leverage on firm value. This study uses Price Book Value (PBV) as a proxy for firm value in LQ45 index companies for the 2017-2021 period which has not been used by previous research. The findings of this study indicate that Return on Assets and Return on Equity as proxies for profitability have no effect on firm value. Then, company size has a significant effect on firm value, while the Debt to Asset Ratio and Debt to Equity Ratio as leverage proxies have no effect on firm value. Firm size can weaken the effect of profitability on firm value. Firm size can also moderate the relationship between leverage and firm value. The findings of this study imply that company size plays an important role in attracting investors, but if it is not accompanied by good financial performance management, it will actually lead to negative perceptions about the company's financial performance.
MEMAKNAI TRADISI BELALE”™ DALAM PERSPEKTIF AKUNTANSI HUTANG PIUTANG: SEBUAH KAJIAN ETNOGRAFI Widianti, Widianti; Kharisma, Nuri Ayu; Fariza, Ade; Ginting, Rafles; Yunita, Khristina
KEUNIS Vol. 11 No. 2 (2023): JULY 2023
Publisher : Finance and Banking Program, Accounting Department, Politeknik Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32497/keunis.v11i2.4431

Abstract

This study aims to analyze marriage from an accounting perspective and conclude that marriage is considered a burden and obligation, not income or an asset. Then research conducted by (Andani, 2017) found a very unique and interesting form of accounting for Balinese Muslim weddings in Kampung Lebah. The researcher found that accounting for receipts and expenses is different from accounting for the business world in general. This study uses a qualitative method with an ethnographic approach to find out accounting practices in the belale' tradition in Berlimang Village, Teluk Keramat District, Sambas. Based on the results of interviews with 7 informants, the belale' tradition is recognized as receivable by parties who have not received and recognizes the belale' tradition as debt for those who have carried out the marriage
DETERMINAN MANAJEMEN LABA PADA PERUSAHAAN PARIWISATA, HOTEL, DAN RESTORAN Wahyuni, Wahyuni; Yulianto, Yocelyn; Maulidianti, Ade; Dosinta, Nina Febriana; Yunita, Khristina
Jurnal Riset Akuntansi Vol 22 No 2 (2023): Jurnal Riset Akuntansi Aksioma, Desember 2023
Publisher : Jurusan Akuntansi Fakultas Ekonomi Dan Bisnis Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/aksioma.v22i2.227

Abstract

Financial statements are a form of management's accountability to report users, so they are often the target of reporting engineering, such as earnings management. Managers carry out earnings management practices to show attractive financial statements to external parties of the company. Good corporate governance becomes a system that can suppress earnings management practices, including the board of directors and the audit committee. Financial performance is measured using profitability and leverage ratios to indicate earnings management practices. This study aimed to examine the effect of the board of directors, the audit committee's size, Return on Equity (ROE), and Debt Equity Ratio (DER) on earnings management. This study uses 17 tourism, restaurant, and hotel companies listed on the Indonesia Stock Exchange (IDX) during 2017-2021. The results of this study indicate that, partially, the board of directors and the audit committee does not affect earnings management. At the same time, ROE and DER negatively affect earnings management. Then, the results of this study also show that simultaneously the board of directors, audit committee, ROE and DER have a significant effect on earnings management.
The Effect of Working Capital, Sales, and Cash Ratio on Profitability Patamuan, Evodius; Karpriana, Angga P.; Yunita, Khristina
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 | DOI: 10.37641/jimkes.v12i5.2776

Abstract

This study aims to analyze the effect of working capital, sales, and cash ratio on profitability at PT Indofood CBP Sukses Makmur during 2016-2020, using secondary data from the company's financial statements and multiple linear regression methods with Eviews. In 2017, the company's net profit decreased due to costs associated with launching new products to compete in the market. Nevertheless, product demand continued to grow among local and international customers, leading to an increase in working capital for marketing efforts. This study uses quantitative data from the financial statements of PT Indofood Sukses Makmur, analyzed using multiple linear regression to test the effect of working capital, sales, and cash ratio on profitability. The results of the study indicate that working capital does not have a significant impact on profitability due to ineffective turnover, in line with previous studies by Meidiyustiani (2016) and others. Sales have a negative impact on profitability, with high sales not covering the increase in operating costs. The cash ratio has a positive impact on profitability, although the impact is not significant, indicating that cash management is important but not the main driver of profit. Overall, this study shows that efficient use of working capital and cost management are key factors in increasing profitability.
Cost Volume Profit Analysis as a Profit Planning Tool at Buket Husnul Hesti, Hesti; Aswat, Ibnu; Yunita, Khristina
Neraca Keuangan : Jurnal Ilmiah Akuntansi dan Keuangan Vol. 19 No. 2 (2024): AGUSTUS
Publisher : Fakultas Ekonomi dan Bisnis Universitas Ibn Khaldun Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32832/neraca.v19i2.16600

Abstract

UMKM Buket Husnul is a business in the creative industry that sells products in the form of flower bouquets with various models. In its profit planning Buket Husnul does not yet have a planning tool, therefore this study discusses related to profit planning at UMKM Buket Husnul which utilizes Cost-Volume-Profit analysis as a tool to plan its profits. Cost-Volume-Profit analysis is a very good profit planning tool to help business people make decisions in order to optimize their business profits. In this study, researchers used a type of research with descriptive qualitative methods, based on data sources from interviews and direct observation in the field. The research results of the cost volume profit analysis that have been carried out are for the contribution margin of Rp43,125,000.00 with a contribution ratio of 52%. In order to reach the break-even point or Break-Event- Point the business owner must be able to sell a bouquet of 1,100 units with an income of Rp. 8,269,231.00 per quarter so that the business does not get a loss, with the maximum Margin of Safety that can only decrease by Rp. 74,230,769.00 with a ratio of 89.98% and the results of Operating-Leverage of 1.12 times operating profit.
Pelatihan Akuntansi Dasar untuk Penyusunan Laporan Keuangan BUMDES di Kecamatan Sungai Kakap Khristina Yunita; Sari Rusmita; Ira Grania Mustika; Nina Febriana Dosinta; Handi Brata
Sriwijaya Accounting Community Services Vol. 3 No. 1 (2024): Sriwijaya Accounting Community Services
Publisher : Jurusan Akuntansi Fakultas Ekonomu Universitas Sriwijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29259/sacs.v3i1.36

Abstract

There is quite a lot of potential in the Sungai Kakap sub-district, so it can be developed and managed through Badan Usaha Milik Desa (BUMDes). The results of previous Community Services activities provided input to the Community Services team to provide counseling and guidance regarding the accountability of BumDes in Sungai Kakap District. Accountability as BUMDes responsibility is related to the village administration and governance system, to create transparency. The aim of implementing PKM activities for the accounting study program is to help BumDes managers understand BumDes governance. Then be able to carry out simple accounting practices, help to design product marketing concepts, and strengthen the BUMDES organization. Community Services activities are scheduled in three stages. First, planning by identifying problems that arise in BUMDes management and designing actions to get solutions. Second, preparation with internal coordination of the PKM team, adjusting schedules and locations, as well as preparing materials for mentoring activities. Third, implementation by following up on activity plans and identifying possible problems in implementing Community Services. Basic accounting training for preparing BUMDes financial reports in Kakap District has implications for the preparation of BUMDES financial reports by accounting understanding and accounting standards.
Co-Authors ., Rusliyawati Afifah, Siti Agus Wijayanto, Agus Angga P. Karpriana Anggita Dwi Pratiwi Anisah, Nur Wafa Apriyana Nurhikma Fadila Arafah, Arfina Ardimansyah Ardimansyah Aswat, Ibnu Auriel Ladisma Ragasiwi Ayu Puspita Sari Ayu Puspitasari Cindy, Liliana Damayanti, Fera David Crystopher Deo Valeryan Desyana, Gita Djunita Permata Indah Dosinta, Nina F Eirene Maharani Putri Purba Elok Heniwati Elvariany, Karina Fariza, Ade Felmadefi, Renita Ferrary, Melissa Fibrianti, Ika Gita Desyana Hamzani, Umiaty Handi Brata Hanida, Ines Haryono Haryono Hesti Hesti Hijriah, Amanah Ikhsan, Syarbini Indah Sukma Lestari Inge, Ihgnasia Ira Grania Mustika Jaya, Antholyn Thian Juanda Astarani Juniarti, Dhea Stevani Karlina Feby Anastasia Astuti Karpriana, Angga P. Karpriana, Angga Permadi Kenny, Cristian Kharisma, Nuri Ayu Lang, Teressa Lestaluhu, Muthi'ah Faradiba Maryati Maryati Maryono, Petra Ananda Maulidianti, Ade Miranda, Nabilla MUHAMMAD FAHMI Muhammad Rayhan, Ade Muhammad Yusup Habibi Muhsin Muhsin Muhsin Muhsin Muhsin Mulyani Mulyani Musfikianty, Rindy Mustaruddin Saleh Nina Febriana Dosinta Novita Novita Novita Novita Nurbiati, Ikke Nurfauziah, Tiy Patamuan, Evodius Pratama, Muhammad Rahmadi Puput Artha Ramadini Putri, Della Arnita Rafles Ginting Rahadatul Aishy Rahma Maulidia Rahmawati Rahmawati Ramadhani, Reni Ramani Nabilah, Rina Rejeki, Ires Azri Riki Angkawijaya Risdiandini Rachmadiyanti Rusliyawati, Rusliyawati Sara Sara Sara, Sara Sari Rusmita Siti Qomariah, Siti Sya'bania, Indah Tabsyir, Muhamad Teressa Lang Titik Susanti Tiya Nurfauziah Tomy Susanto Uhun, Markus Vionika, Margareth wahyuni wahyuni Wan Roky Anugrah Wendy Widianti, Widianti Wulandari, Hesty Safitri Yantiana, Nella Yulianto, Yocelyn