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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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Mental Accounting dan Dilematika Culture Shock Transisi Perkuliahan Online Ke Offline: Studi Fenomenologi Mahasiswa Perantauan Liliana Cindy; Markus Uhun; Petra Ananda Maryono; Rafles Ginting; Khristina Yunita
Jurnal Akuntansi Publik Nusantara Vol. 2 No. 1 (2024): Jurnal Akuntansi Publik Nusantara (JURALINUS), Januari - Juni 2024
Publisher : Ikatan Cendekiawan Muda Akuntansi (ICMA)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61754/juralinus.v2i1.111

Abstract

Culture Shock is defined as an excessive feeling of fear and anxiety when in a new environment. This dilemma is experienced by overseas students when lectures are conducted offline, namely how students who come from outside pontianak manage their finances and habits during online lectures. The purpose of this study is to determine how mental accounting affects overseas students directly or indirectly in managing their finances while attending offline lectures. Data collection was carried out using the In-Depth Interview method, Observation, Audio-Visual Material. While data analysis uses data reduction, data presentation, and conclusion drawing. The research sample used 10 accounting students in semester 7 who came from outside of pontianak. The results showed findings that mental accounting is indirectly applied by overseas students by recording, and grouping expense items
Pengaruh Pengungkapan Sustainability Reporting Berdasarkan GRI terhadap Cost of Equity pada Perusahaan Energi yang Terdaftar di BEI Periode 2020-2024 Nurhusnaini Nurhusnaini; Ayu Umyana; Khristina Yunita
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.v4i1.372

Abstract

Penelitian ini bertujuan untuk menguji secara empiris pengaruh pengungkapan sustainability reporting berdasarkan standar GRI terhadap cost of equity, yang meliputi pengungkapan aspek ekonomi (GRI 200), aspek lingkungan (GRI 300), dan aspek sosial (GRI 400) pada perusahaan energi yang terdaftar di Bursa Efek Indonesia periode 2020–2024. Penelitian ini menggunakan pendekatan kuantitatif dengan data sekunder yang bersumber dari laporan keuangan dan laporan keberlanjutan perusahaan. Sampel dipilih melalui metode purposive sampling dan menghasilkan 13 perusahaan dengan total 65 observasi. Cost of equity diukur menggunakan model CAPM, sedangkan pengungkapan keberlanjutan diukur dengan indeks dikotomi berdasarkan item GRI. Analisis dilakukan dengan regresi data panel menggunakan Common Effect Model (CEM). Hasil penelitian menunjukkan bahwa pengungkapan aspek ekonomi, aspek lingkungan, maupun aspek sosial tidak berpengaruh signifikan terhadap cost of equity. Hal ini mengindikasikan bahwa pasar modal Indonesia belum sepenuhnya merespons informasi keberlanjutan sebagai faktor yang memengaruhi persepsi risiko investor.
ESG Disclosure, Capital Structure And Firm Value: Evidence From Indonesian Energy Sector Tiara; Khristina Yunita; Syarif M. Helmi
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.v4i1.445

Abstract

Tujuan penelitian ini adalah untuk mengkaji bagaimana pengungkapan informasi Lingkungan, Sosial, dan Tata Kelola (ESG) serta struktur modal memengaruhi nilai perusahaan, baik secara terpisah maupun bersama-sama, pada perusahaan sektor energi yang terdaftar di Bursa Efek Indonesia antara tahun 2022 dan 2024. Metode yang digunakan adalah analisis asosiatif kuantitatif, dengan memanfaatkan informasi yang dikumpulkan dari laporan tahunan dan dokumen keberlanjutan. Dengan menggunakan teknik purposive sampling, penelitian ini berhasil mengidentifikasi 39 perusahaan dan total 117 pengamatan, yang dianalisis menggunakan Eviews-12. Temuan penelitian menunjukkan bahwa pengungkapan ESG berpengaruh negatif dan signifikan terhadap nilai perusahaan. Sebaliknya, struktur modal ditemukan memiliki efek positif dan signifikan. Selain itu, kedua variabel tersebut memberikan pengaruh yang signifikan. Temuan ini menunjukkan bahwa kebijakan struktur modal tetap menjadi pendorong utama nilai pasar, sementara upaya untuk meningkatkan transparansi ESG memerlukan strategi yang lebih efisien agar tidak dipandang oleh investor sekadar sebagai beban biaya tambahan.
Revealing the Meaning of Indonesian Cryptocurrency Investment Decisions Based on Mental Accounting: A Phenomenological Study Ginting, Rafles; Crystopher, David; Yunita, Khristina
Jati: Jurnal Akuntansi Terapan Indonesia JATI Vol 6, No 1: March 2023
Publisher : Universitas Muhammadiyah Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18196/jati.v6i1.18042

Abstract

Mental accounting is in the form of a series of cognitive operations used by individuals to code, categorize and evaluate their financial activities which is a development of prospect theory, where each individual has a tendency to classify money into certain groups according to a criterion. From this background, the researcher has the main objective of this study, which is to find out the meaning of mental accounting for the investment decisions of Indonesian cryptocurrency investors. Mental accounting may have some kind of meaning on investment decisions, especially cryptocurrencies, so this study aims to find out what leads to mental accounting in Indonesian cryptocurrency investors. This research method uses a qualitative phenomenological approach with in-depth interview primary data. The results show that the application of mental accounting helps investor in managing portfolios and finances, but anomalies in mental accounting and prospect theory can make investors make high-risk investment decisions and are prone to causing losses.
PENERAPAN PROSEDUR PENERIMAAN ZAKAT, INFAK DAN SEDEKAH PADA BAZNAS KOTA PONTIANAK Syaefuloh, Riski Maulana; Rohman, Rohman; Redhea, Yaswinta Ulfa; Fahmi, Muhammad; Yunita, Khristina
Jurnal KIAFE Vol. 1 No. 1 (2023): JURNAL KAJIAN ILMIAH AKUNTANSI
Publisher : Undergraduate Program in Accounting, Department of Accounting, Faculty of Economics and Business, Universitas Tanjungpura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26418/kiafe.v1i1.64026

Abstract

This study aims to describe the application of procedures for receiving zakat, infaq, and alms that have been carried out by BAZNAS Pontianak. This research is a descriptive qualitative research with data collection methods through interviews, observation and documentation. Acceptance of ZIS at BAZNAS Pontianak basically refers to Standard Operating Procedures (SOP). BAZNAS Pontianak has two types of SOPs, namely SOPs for receipt of ZIS funds in the form of cash, bank/e-wallet transfers or goods and SOPs for distribution or utilization of ZIS in the form of petty cash and down payments for work programs. The results of this study indicate that the implementation of the ZIS acceptance procedure carried out by BAZNAS Pontianak complies with the SOP (Standard Operational Procedure) made by the Central BAZNAS. However, BAZNAS Pontianak has not fully implemented the SOP for receiving ZIS in the form of goods.
The Effect of Profitability, Leverage, and Firm Size on Tax Avoidance (Evidence from the Indonesian Agriculture Sector) Junaidi, Hendry; Yunita, Khristina
Jurnal KIAFE Vol. 2 No. 3 (2024): July 2024
Publisher : Undergraduate Program in Accounting, Department of Accounting, Faculty of Economics and Business, Universitas Tanjungpura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26418/kiafe.v2i3.78589

Abstract

This study examines the effects of profitability, leverage, and firm size on tax avoidance in agricultural-sector companies listed on the Indonesia Stock Exchange during the 2019–2021 period. The study employs a quantitative approach using secondary data obtained from corporate financial statements. The sample was selected through purposive sampling and consisted of 43 firm-year observations. Tax avoidance was measured using the Effective Tax Rate, profitability was measured using Return on Assets, leverage was measured using the Debt-to-Equity Ratio, and firm size was measured using the natural logarithm of total assets. Data were analyzed using descriptive statistics, classical assumption tests, multiple linear regression, and hypothesis testing with SPSS version 27. The results show that profitability has a negative and significant effect on the Effective Tax Rate, indicating that higher profitability is associated with greater tax avoidance. Leverage and firm size have no significant effects on tax avoidance. Simultaneously, profitability, leverage, and firm size significantly affect tax avoidance. The coefficient of determination is 58.2%, indicating that the research model explains 58.2% of the variation in tax avoidance.
Local Government Financial Performance: The Role of Audit Findings, Capital Expenditure, and Follow-Up Actions on BPK Recommendations Friska Firyanti; Khristina Yunita; Helisa Noviarty
JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Vol. 10 No. 2 (2026): August
Publisher : Program Studi Akuntansi Universitas Langlangbuana Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36555/jasa.v10i2.3078

Abstract

This study examines the effectiveness of Follow-up actions on BPK recommendations in explaning the relationship between audit findings, capital expenditure, and local government financial performance. This quantitative study aims to examine the effect of audit findings and capital expenditure on financial performance, with follow-up actions on BPK recommendations serving as a mediating variable. The sample consisted of regencies and cities in West Kalimantan during the 2021-2024 period, with a total of 56 observations, to examine the influence of local government financial performance. Data obtained from local government financial reports and semiannual audit reports published by the BPK were analyzed using WarpPLS. The results indicate that audit findings and capital expenditure do not affect the follow-up of recommendations, yet they significantly influence financial performance. Furthermore, follow-up actions have no significant effect on financial performance and fail to act as a mediator. This study concludes that BPK’s follow-up recommendation mechanism has not yet served as an effective corrective tool.
Corporate Governance dan Agresivitas Pajak: Peran Moderasi Koneksi Politik Pada Perusahaan Pertambangan di BEI Sandra Sashadila; Khristina Yunita; Juanda Astarani
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.v4i1.374

Abstract

Agresivitas pajak merupakan upaya perusahaan untuk meminimalkan kewajiban pajak dengan memanfaatkan celah regulasi atau strategi yang berpotensi melanggar ketentuan pajak. Situasi ini mengakibatkan penerimaan negara dari sektor pajak menjadi suboptimal. Tujuan penelitian ini adalah untuk menganalisis pengaruh komisaris independen terhadap agresivitas pajak dan peran koneksi politik sebagai variabel moderasi pada perusahaan pertambangan yang terdaftar di Bursa Efek Indonesia periode 2022–2024. Penelitian ini menggunakan data sekunder yang diperoleh dari laporan keuangan tahunan perusahaan. Pengambilan sampel purposif digunakan untuk memperoleh 87 observasi dari 29 perusahaan. Analisis data dilakukan menggunakan regresi data panel dengan pendekatan Moderated Regression Analysis (MRA) menggunakan EViews 12. Hasil penelitian menunjukkan bahwa komisaris independen memiliki pengaruh negatif terhadap agresivitas pajak, yang mengindikasikan bahwa kehadiran mereka dapat meningkatkan efektivitas pengawasan kebijakan pajak perusahaan. Sementara itu, koneksi politik tidak memoderasi hubungan antara komisaris independen dan agresivitas pajak.
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