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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) 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) Buletin Poltanesa 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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The Influence of Green Accounting and Capital Structure on Financial Performance with Environmental Performance (Proper Index) as a Moderation Variable Anisah, Nur Wafa; Hamzani, Umiaty; Yunita, Khristina; Dosinta, Nina Febriana; Damayanti, Fera
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.v28i2.2512

Abstract

This research aims to examine the relationship between green accounting and capital structure on financial performance, moderated by environmental performance within appropriate indices. The research population includes energy and mining companies listed on the IDX during 2021–2023, with the sample selected using purposive sampling techniques. The sample comprises 30 companies and 90 data points. Secondary data were utilized, drawn from annual reports and sustainability reports. The analytical tool employed in this research is EViews 13, using multiple linear regression and moderated regression analysis techniques. The results reveal that green accounting has a significant effect on financial performance, while environmental performance does not moderate the relationship between green accounting and financial performance. Capital structure does not have a significant effect on financial performance, but environmental performance moderates the relationship between capital structure and financial performance. This research contributes to the environmental accounting and financial strategy literature by emphasizing the importance of green accounting and environmental performance management in enhancing corporate value. Furthermore, the findings provide valuable insights for companies in developing sustainability strategies and effectively managing their capital structure.
Mental Accounting dan Heuristik: Fenomenologi pada Kolektor Merchandise Ferrary, Melissa; Ikhsan, Syarbini; Yunita, Khristina; Dosinta, Nina Febriana; Damayanti, Fera
Journal of Innovation in Management, Accounting and Business Vol. 3 No. 3 (2024)
Publisher : Papanda Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56916/jimab.v3i3.1009

Abstract

The entertainment industry is starting to present various types of merchandise to pamper fans who are members of a community. The consumptive nature of merchandise collectors can have a negative impact if it cannot be controlled properly. This research aims to understand how mental accounting and heuristics are applied to anime merchandise collectors in managing finances and making purchasing decisions. This research uses a qualitative method with a phenomenological approach. The data collection techniques used in this research are structured interviews and in-depth observation. This research uses data analysis techniques in the form of data reduction, data presentation, and drawing conclusions. The results of this research show that anime merchandise collectors have applied mental accounting and heuristics to managing their finances and in making purchasing decisions. Of the eight informants interviewed, each had their own way of managing their finances but had the same goal, namely being able to control impulsive buying.
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 Effect of Love of Money and Locus of Control on Financial Management of Students in the Faculty of Economics and Business, Tanjungpura University Lestaluhu, Muthi'ah Faradiba; Yunita, Khristina; Ikhsan, Syarbini
Soedirman Economics Education Journal Vol 6 No 2 (2024)
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Jenderal Soedirman

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32424/seej.v6i2.12832

Abstract

This study aims to determine the effect of love of money and locus of control on the financial management of students in the Faculty of Economics and Business, Tanjungpura University. The method used in this study is quantitative with a purposive sampling technique. The research sample consists of 50 students from the 2021 batch of the Faculty of Economics and Business, from the Accounting, Management, and Development Economics study programs, which were obtained through the distribution of questionnaires (Google Form) that have passed validity and reliability tests. The results of this study show that there is a negative influence of the love of money variable on students' financial management, meaning that the higher the effect of love of money, the lower the students' financial management. On the other hand, the locus of control variable shows a positive influence on students' financial management, meaning that the higher the locus of control, the higher the level of financial management.
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.
Pengaruh Dividend Payout Ratio, Earning Volatility dan Tingkat Suku Bunga terhadap Volatilitas Harga Saham IDX30 Deo Valeryan; Gita Desyana; Khristina Yunita
EKOMA : Jurnal Ekonomi, Manajemen, Akuntansi Vol. 3 No. 6: September 2024
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/ekoma.v3i6.5420

Abstract

Instrumen investasi saham menjadi sangat menarik bagi para investor karena tingginya return atau pengembalian yang diberikan oleh perusahaan, namun terdapat resiko yang tinggi dibalik return yang menarik. Fluktuasi kenaikan atau penurunan harga saham dapat dipengaruhi berbagai faktor, yang dijadikan para investor sebagai acuan atau sinyal untuk melakukan keputusan investasi. Pada penelitian ini, dilakukan analisis atas pengaruh Dividend Payout Ratio, Earning Volatility, dan Tingkat Suku Bunga terhadap volatilitas harga saham pada perusahaan IDX30 periode 2021-2023, penelitian ini dilakukan untuk menemukan adanya pengaruh ketiga variabel independen tersebut terhadap volatilitas harga saham. Metode penelitian menggunakan pendekatan kuantitatif, dengan data sekunder yang diambil dari laporan keuangan perusahaan dan sumber lainnya dianalisis dengan teknik purposive sampling. Hasil dari penelitian menunjukkan bahwa Dividend Payout Ratio berpengaruh signifikan terhadap volatilitas harga saham, sementara Earning Volatility dan Tingkat Suku Bunga tidak memiliki pengaruh signifikan terhadap volatilitas harga saham. Variabel dividend payout ratio, earning volatility dan tingkat suku bunga secara simultan tidak memiliki pengaruh signifikan terhadap volatilitas harga saham.
Kejelasan Sasaran, Pelaksanaan Anggaran, dan Regulasi Terhadap Penyerapan Anggaran dengan Komitmen Organisasi Sebagai Pemoderasi Rahmawati Rahmawati; Khristina Yunita; Muhsin Muhsin; Rusliyawati Rusliyawati; Angga P. Karpriana
EKOMA : Jurnal Ekonomi, Manajemen, Akuntansi Vol. 4 No. 1: November 2024
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/ekoma.v4i1.5597

Abstract

The purpose of this study was to determine the effect of target clarity, budget implementation and regulations on budget absorption with organizational commitment as a moderator. This research uses quantitative methods and uses primary data. Determining the number of samples in this study used saturated samples. The population in this study was 81 employees, so the sample used was 81 employees. Research hypothesis testing was carried out using the Structural Equation Model (SEM) approach using Smart Partial Least Square (PLS) software version 3.0. The research results show that clarity of targets and budget implementation have a significant effect on budget absorption. Regulations do not have a significant effect on budget absorption. As well as clarity of targets, budget implementation and regulations with organizational commitment have a significant effect on budget absorption.
The Effect Of Company Size, Liquidity and Leverage On Environmental Costs With Foreign Ownership As Moderating Variable Pratama, Muhammad Rahmadi; Heniwati, Elok; Yunita, Khristina; Dosinta, Nina Febriana; Damayanti, Fera
Sebatik Vol. 29 No. 1 (2025): June 2025
Publisher : STMIK Widya Cipta Dharma

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46984/sebatik.v29i1.2596

Abstract

Environmental damage caused by business entities activity causes negative impact to society, especially mining companies that have many environmental cases such as Timah, Vale and several other large mining companies. With high funding capabilities, these large companies can easily fund environmental contributions, but the reality on the ground is the opposite, raising questions about what hinders or encourages companies in deciding to invest in the environment. The aim of this research is to understand the relationship between company size, liquidity and leverage on environmental costs moderated by foreign ownership. The population of this research is mining companies registered on IDX for the 2021-2023 period by using purposive sampling technique as a way to select samples. There are 31 companies and 93 data in the sample. This research uses secondary data in the form of annual reports and sustainability reports. Eviews 13 is used as a tool in conducting analysis and uses multiple linear regression analysis techniques and moderated regression analysis. The results conclude that company size has no significant effect on environmental costs while foreign ownership does not moderate the relationship between company size, liquidity and leverage on environmental costs. On the other hand, liquidity and leverage have a significant negative effect on environmental costs. This research has implications for academics by providing new understanding and authority as a consideration in making regulations.
The Revenue Recognition Based on PSAK 72 in Real Estate Companies Listed on The Indonesia Stock Exchange for 2018 to 2021 Azzahrah, Dynda Shafiyah; Yunita, Khristina; Kurniawan, Rudi; Rusmita, Sari; Espa, Vitriyan
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.v26i1.3328

Abstract

This study aims to examine the impact of implementing PSAK 72 on revenue recognition within the Indonesian real estate sector. Using a comparative descriptive method with a quantitative approach, this research analyzed seven major real estate companies listed on the Indonesia Stock Exchange from 2018 to 2021. The results showed variations in financial performance indicators such as Gross Profit Margin (GPM), Net Profit Margin (NPM), Return on Assets (ROA), and Return on Equity (ROE) before and after the implementation of PSAK 72. The findings indicate that the standard significantly influences financial reporting and profitability due to stricter revenue recognition criteria. This research provides insights into the practical effects of PSAK 72 for stakeholders in the real estate industry.
The Government’s Internal Control System in Realizing Good Governance at the Regional Financial Agency of Pontianak City Oktafiani, Wanda Michelia; Yunita, Khristina; 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.v26i1.3382

Abstract

This study aims to analyze the role of the Government Internal Control System (SPIP) in supporting the implementation of good governance principles at the Pontianak City Regional Financial Agency. The approach used is descriptive qualitative, with inscription collection techniques through interviews, documentation studies, and literature reviews. SPIP is a control system that is carried out comprehensively and continuously by all elements in a government organization, intending to provide adequate assurance of achieving operational effectiveness, reliability of financial reporting, security of state assets, and compliance with laws and regulations. The results of the study indicate that the implementation of SPIP at the Pontianak City Regional Financial Agency refers to Government Regulation 60 of 2008, which consists of five main components: control environment, risk assessment, control activities, information and communication, and monitoring. The five components have been implemented quite well and have contributed to increasing transparency, accountability, and organizational governance effectiveness. However, there are still challenges in its implementation, such as unequal understanding among employees regarding the concept and function of SPIP, and the need to strengthen the role of the Government Internal Supervisory Apparatus (APIP) in supervisory activities. Overall, SPIP has a strategic role in encouraging the realization of good governance within the Pontianak City Regional Finance Agency.
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 Azzahrah, Dynda Shafiyah Cindy, Liliana Damayanti, Fera David Crystopher Deo Valeryan Desyana, Gita Djunita Permata Indah Dosinta, Nina F Eirene Maharani Putri Purba Elok Heniwati Fariza, Ade Felmadefi, Renita Ferrary, Melissa Fibrianti, Ika Gita Desyana Habibi, Muhammad Yusup 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 Muhsin Muhsin Muhsin Muhsin Muhsin Mulyani Mulyani Musfikianty, Rindy Nina Febriana Dosinta Novita Novita Novita Novita Nurbiati, Ikke Nurfauziah, Tiy Oktafiani, Wanda Michelia Patamuan, Evodius Pratama, Muhammad Rahmadi Puput Artha Ramadini Putri, Della Arnita Rafles Ginting Rahadatul Aishy Rahma Maulidia Rahmawati Rahmawati Ramani Nabilah, Rina Riki Angkawijaya Risdiandini Rachmadiyanti Rudi Kurniawan Rusliyawati, Rusliyawati Sara Sara Sara, Sara Sari Rusmita Sari Rusmita Sya'bania, Indah Tabsyir, Muhamad Teressa Lang Titik Susanti Tiya Nurfauziah Tomy Susanto Uhun, Markus Vionika, Margareth Vitriyan Espa wahyuni wahyuni Wan Roky Anugrah Widianti, Widianti Wulandari, Hesty Safitri Yantiana, Nella Yulianto, Yocelyn