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All Journal Nominal: Barometer Riset Akuntansi dan Manajemen Jurnal Manajemen Terapan dan Keuangan 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 JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) JOURNAL OF APPLIED MANAGERIAL ACCOUNTING Jurnal Riset Akuntansi Aksioma Journal of Contemporary Accounting Jurnal Ekonomi Manajemen Sistem Informasi Soedirman Economics Education Journal Jurnal Ilmiah Manajemen Kesatuan Jurnal Akuntansi dan Keuangan JURNAL AKTUAL AKUNTANSI KEUANGAN BISNIS TERAPAN (AKUNBISNIS) JCA (Jurnal Cendekia Akuntansi) Accounting Research Unit (ARU JOURNAL) Jurnal Akuntansi dan Keuangan 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 JIBEMA: Jurnal Ilmu Bisnis, Ekonomi, Manajemen, dan Akuntansi Sriwijaya Accounting Community Services JURALINUS Jurnal Ekonomi, Manajemen, Akuntansi Jurnal Kajian Ilmiah Akuntansi Fakultas Ekonomi UNTAN (KIAFE)
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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Antara Mengelabuhi atau Mencari Untung: Adakah Fraud Accounting dibalik Permainan Angka diatas Kertas? Ginting, Rafles; Lang, Teressa; Sara, Sara; Novita, Novita; Yunita, Khristina
JRAP (Jurnal Riset Akuntansi dan Perpajakan) Vol. 10 No. 1 (2023): Januari - Juni
Publisher : Magister Akuntansi Universitas Pancasila

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35838/jrap.2023.010.01.02

Abstract

The practice of fraud is certainly not a new phenomenon in people's lives, this practice is like an epidemic that spreads to various circles and levels. The practice of fraud plunges a person into the abyss of loss which will certainly have an impact on prosperity and the economy whose consequences can be felt by many people. Enriching yourself is the goal of this practice, because there is a feeling of dissatisfaction with what you already have. Fraudulent practices can be found in all agencies and organizations as well as other businesses, one of which is the photocopy shop business. Methods of collecting and analyzing data in this study with interviews, observation, and documentation. The results of this study indicate that there are fraudulent practices in the photocopying business and that the average customer who requests blank notes comes from all walks of life. In this study it was found that the practice of fraud occurred in the photocopy shop business by manipulating blank notes using various reasons, such as cigarette money, transportation money or other personal interests. However, there are also photocopy shop businesses that don't want to do this because they think it can hurt the store's image.
Peran Sistem Informasi Akuntansi sebagai Instrumen Transparansi Keuangan di Perguruan Tinggi Swasta Felmadefi, Renita; Astarani, Juanda; Yunita, Khristina; Dosinta, Nina Febriana
Worksheet : Jurnal Akuntansi Vol 5, No 1 (2025)
Publisher : UNIVERSITAS DHARMAWANGSA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46576/wjs.v5i1.7798

Abstract

Financial transparency has become a critical governance issue for private higher education institutions (PHEIs) in Indonesia, where financial dependence on student tuition fees exposes weaknesses in accountability and legitimacy. This study explores the urgency of implementing an integrated Accounting Information System (AIS) as a strategic response to overcome manual financial reporting, data inconsistency, and information asymmetry between management and foundations. Adopting a qualitative case study approach, the research was conducted at a private higher education institution in Pontianak through in-depth interviews, documentation analysis, and observation. Data were analyzed using the Miles, Huberman, and Saldaña interactive model to identify patterns and theoretical linkages among stakeholders. The findings reveal that the absence of an integrated AIS leads to delays, reporting inaccuracies, and weak internal control, reflecting agency problems and limited adherence to good governance principles. From the perspectives of Agency Theory, Stakeholder Theory, and Good Governance Theory, AIS is not merely an administrative tool but a transformative governance instrument that strengthens transparency, accountability, and stakeholder trust. The study implies that digitalizing accounting systems in PHEIs is essential for reducing information asymmetry, improving institutional legitimacy, and advancing financial governance practices within Indonesia’s higher education sector.
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.
The Effect of Financial Performance and Audit Quality on Company Value with Corporate Social Responsibility (CSR) Disclosure as a Moderating Variable Ramadhani, Reni; Muhsin, Muhsin; Yunita, Khristina; Dosinta, Nina Febriana
Sebatik Vol. 29 No. 2 (2025): December 2025
Publisher : STMIK Widya Cipta Dharma

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46984/sebatik.v29i2.2661

Abstract

This study aims to determine the effect of financial performance and audit quality on company value with CSR disclosure as a moderating variable. This study is based on financial performance, with indicators such as Return on Assets (ROA), Audit quality with the indicator being the auditor's opinion, namely an Unqualified Opinion, CSR disclosure with indicators such as the Global Reporting Initiative (GRI) G4, and company value with indicators such as Tobin Q. The method used is quantitative with a focus on numerical data. The data used is secondary data obtained from the annual reports of companies classified in the plantation sector listed on the Indonesia Stock Exchange (IDX) during the period 2020 to 2024. The analysis method used is panel data regression, which is a combination of time series data and cross-sectional data that provides efficiency in model estimation. In addition, a moderation test was conducted to determine the role of CSR in strengthening or weakening the relationship between financial performance and audit quality on company value. The results of the study indicate that financial performance has a negative and significant effect on company value, but audit quality and CSR disclosure as moderating variables do not have a significant effect on company value. Furthermore, financial performance with CSR disclosure as a moderator has a negative and significant effect on company value, while audit quality with CSR disclosure as a moderator does not have a significant effect on company value.
The Effect of Sales Growth, Leverage, and Profitability on Company Value with Tax Avoidance as an Intervening Variable Rejeki, Ires Azri; Fahmi, Muhammad; Yunita, Khristina; Dosinta, Nina Febriana
Sebatik Vol. 29 No. 2 (2025): December 2025
Publisher : STMIK Widya Cipta Dharma

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46984/sebatik.v29i2.2662

Abstract

This study aims to determine the effect of Sales Growth, Leverage, and Profitability on Company Value with Tax Avoidance as an Intervening Variable. This study is based on the Sales Growth Ratio, with the indicator being the Net Sales Growth Ratio, Leverage with the indicator being the Debt-to-Equity Ratio (DER), Profitability with the indicator being Return on Equity (ROE), and Tax Avoidance with the indicator being the Effective Tax Rate (ETR). The method used is quantitative with a focus on numerical data. The data used is secondary data obtained from the annual reports of companies classified in the retail sector listed on the Indonesia Stock Exchange (IDX) during the period 2021 to 2024. The sampling technique used purposive sampling, with a sample size of 15 companies and 60 observations. The analysis method used is panel data regression, which is a combination of time series data and cross-sectional data. An intervening test was also conducted to determine the role of tax avoidance in strengthening or weakening the relationship between sales growth, leverage, and profitability on company value. All data processing was performed using EViews software. The results of the study indicate that Sales Growth, leverage, and profitability as independent variables, as well as Tax Avoidance as an intervening variable, do not have a significant effect on company value. Furthermore, Sales Growth, leverage, and profitability with Tax Avoidance as an intervening variable also do not have a significant effect on company value.
Studi fenomenologi tentang mental accounting: pandemi versus endemi dalam se-buah analogi pengelolaan uang saku Ginting, Rafles; Anugrah, Wan Roky; Yunita, Khristina
AKUNTABEL: Jurnal Ekonomi dan Keuangan Vol. 19 No. 4 (2022): Desember
Publisher : Faculty of Economics and Business Mulawarman University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30872/jakt.v19i4.12275

Abstract

Sebuah Studi Fenomenologi Tentang Mental Accounting: Pandemi Versus Endemi dalam Sebuah Analogi Pengelolaan Uang Saku. Penelitian ini bertujuan untuk menemukan dan menjabarkan perbedaan perilaku mahasiswa saat pandemi dan saat endemi berlangsung dari sisi pengelolaan keuangan karena mahasiswa tentunya memiliki perbedaan perilaku terhadap kedua hal tersebut, terutama dalam pengeluaran uang mereka selama pandemi ataupun endemi berlangsung. Metode yang digunakan dalam penelitian ini adalah kualitatif dalam ranah interpretif dan analisis data deskriptif. Hasil penelitian ini menunjukkan kecenderungan mahasiswa untuk boros dalam karena kebosanan selama pandemi berlangsung. Diantara mereka juga mengalami pengurangan pengeluaran dibandingkan biasanya karena mereka tidak perlu memikirkan hal-hal lain karena orang tua yang mengatur hal-hal tersebut. Sedangkan pada saat endemi, efek samping berupa inflasi membuat para mahasiswa mengalami kesulitan dan lebih berhati-hati dalam mengolah keuangan mereka.
Pengaruh Profitabilitas, Inventory Intensity, dan Capital Intensity terhadap Tax Avoidance pada Perusahaan Sektor Energi yang Terdaftar di BEI Periode 2021–2024 Indah Sukma Lestari; Rahma Maulidia; Khristina Yunita
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 7 No. 10 (2025): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/alkharaj.v7i10.8528

Abstract

Taxes are the main sources of state revenue that plays an important role in national development. However, tax avoidance practices are still a challenge, especially in the energi sector which vulnerable due the complexity of corporate structure and cross-border transactions. Factors such as profitability, inventory intensity, and capital intensity are thought to affect the company’s tedency to practice tax avoidance. This study aims to examine the effect of profitability, inventory intensity, and capital intensity on tax avoidance. The population in this study includes energy sector companies listed on Indonesian Stock Exchange (IDX) during the 2021-2024 period. This study uses a quantitative approach with secondary data obtained from the company’s financial statements. The sample selection was carried out using the purposive sampling, so that 27 companies were sampled, with a total of 108 observations Data analysis was performed using panel data regression with the support of Eviews 12 software. The analysis results indicate that profitability has a positive effect on tax avoidance, inventory intensity has a negative effect on tax avoidance, while capital intensity has no effect on tax avoidance.
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.
Determinan Financial Distress pada Industri Batu Bara Indonesia Nurul Qomariah; Khristina Yunita; Nella Yantiana
AKUA: Jurnal Akuntansi dan Keuangan Vol. 4 No. 3 (2025): Juli 2025
Publisher : Yayasan Pendidikan Penelitian Pengabdian Algero

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54259/akua.v4i3.4589

Abstract

The purpose of this study is to test and analyze the effect of profitability, liquidity and leverage on financial distress with the interaction of the size of the Public Accounting Firm (KAP) as a moderating variable. The object of this study is the coal industry listed on the Indonesia Stock Exchange (IDX) for the period 2021-2024. Sampling using purposive sampling method and obtained 56 samples. This research method uses a quantitative approach with the help of Eviews 12 software. The research variables consist of profitability, liquidity, leverage, size of the Public Accounting Firm (KAP), and financial distress as measured using the Interest Coverage Ratio (ICR). The study results show that profitability contributes positively to financial distress, liquidity and leverage have no effect on financial distress, KAP size does not moderate the relationship between profitability liquidity, and leverage on financial distress. These findings suggest that profitability is a major factor in maintaining the financial stability of companies, especially in the coal sector which is vulnerable to market volatility. Therefore, maintaining profit is an important step in reducing the risk of financial distress.
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
Co-Authors ., Rusliyawati Afifah, Siti Angga P. Karpriana Anggita Dwi Pratiwi Anisah, Nur Wafa Anugrah, Wan Roky Apriyana Nurhikma Fadila Arafah, Arfina Ardimansyah Ardimansyah Aswat, Ibnu Auriel Ladisma Ragasiwi Ayu Puspita Sari Ayu Puspitasari Ayu Umyana Crystopher, David Damayanti, Fera David Crystopher Deo Valeryan Desyana, Gita Djunita Permata Indah Eirene Maharani Putri Purba Elok Heniwati Fariza, Ade Felmadefi, Renita Ferrary, Melissa Fibrianti, Ika Friska Firyanti Gita Desyana Hamzani, Umiaty Handi Brata Hanida, Ines Haryono Haryono Helisa Noviarty Hesti Hesti Hijriah, Amanah Ikhsan, Syarbini Indah Sukma Lestari Inge, Ihgnasia Ira Grania Mustika Jaya, Antholyn Thian Juanda Astarani Juanda Astarani Junaidi, Hendry Karlina Feby Anastasia Astuti Karpriana, Angga P. Karpriana, Angga Permadi Kenny, Cristian Kharisma, Nuri Ayu Lang, Teressa Lestaluhu, Muthi'ah Faradiba Liliana Cindy Markus Uhun Maryati Maryati Maulidianti, Ade Miranda, Nabilla MUHAMMAD FAHMI Muhammad Rayhan, Ade Muhammad Yusup Habibi Muhsin Muhsin Muhsin Muhsin Mulyani Mulyani Musfikianty, Rindy Nella Yantiana Nina Febriana Dosinta Novita Novita Novita Novita Nurbiati, Ikke Nurfauziah, Tiy Nurhusnaini Nurhusnaini Nurul Qomariah Patamuan, Evodius Petra Ananda Maryono Pratama, Muhammad Rahmadi Puput Artha Ramadini Putri, Della Arnita Rafles Ginting Rahadatul Aishy Rahma Maulidia Rahmawati Rahmawati Ramadhani, Dhea Ramadhani, Reni Ramani Nabilah, Rina Redhea, Yaswinta Ulfa Rejeki, Ires Azri Riki Angkawijaya Risdiandini Rachmadiyanti Rohman Rohman Rusliyawati, Rusliyawati Sandra Sashadila Sara Sara Sara, Sara Sari Rusmita Sya'bania, Indah Syaefuloh, Riski Maulana Syarif M. Helmi Teressa Lang Tiara Titik Susanti Tiya Nurfauziah Tomy Susanto wahyuni wahyuni Wan Roky Anugrah Widianti, Widianti Wulandari, Hesty Safitri Yantiana, Nella Yulianto, Yocelyn