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All Journal JURNAL BISNIS & AKUNTANSI UNSURYA Tangible Journal Jurnal Pengabdian kepada Masyarakat Nusantara International Journal of Finance Research Jurnal Alwatzikhoebillah : Kajian Islam, Pendidikan, Ekonomi, Humaniora International Journal of Education, Teaching, and Social Sciences AJARCDE (Asian Journal of Applied Research for Community Development and Empowerment) Journal of Trends Economics and Accounting Research Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Jurnal Akuntansi, Auditing dan Investasi (JAADI)
Endang Kristiawati, Endang
Panca Bhakti University Pontianak
Religion Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Energy Environmental Science Neuroscience Social Sciences Other

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ANALISIS PENYUSUNAN LAPORAN KEUANGAN PADA YAYASAN WACANA KRIDA SUNGAI RAYA KABUPATEN KUBU RAYA Puspita, Vina; Kristiawati, Endang; Sari, Wilda; Wulandari, Renny
Jurnal Akuntansi, Auditing dan Investasi Vol 4 No 1 (2024): JURNAL AKUNTANSI, AUDITING & INVESTASI
Publisher : Program Studi Akuntansi Universitas Panca Bhakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54035/jaadi.v4i1.458

Abstract

Financial reports are the result of the accounting process, and are important information for organizations that describe organizational activities in a certain period and for making decisions for the organization. Financial reporting of non-profit entity organizations such as foundations must follow the guidelines for preparing financial reports even though ISAK 35. This research was conducted at the Wacana Krida foundation, Taman Mulia high school, Jalan Sukarno Hatta Arang Limbung, Sungai Raya sub-district, Kubu Raya district, West Kalimantan Province. In this research, the data used is the financial report of the Wacana Krida Sungai Raya Foundation for 2021. Data collection techniques in this research are through direct interviews with relevant sources and knowing how to prepare financial reports at the Wacana Krida Sungai Raya Foundation, documentation by collecting documents in the form of photos, and literature study by learning to read. The results of the research show that the financial reports of the Wacana Krida Sungai Raya Foundation still do not show actual financial reports because the form of financial reports is simple and does not comply with ISAK 35 guidelines.
ANALISIS PENGELOLAAN KEUANGAN UMKM PADA SEKTOR PARIWISATA DI KOTA PONTIANAK (STUDI KASUS PELAKU UMKM DI TEPIAN SUNGAI KAPUAS PONTIANAK) Aprianda, Dinda; Kristiawati, Endang; Afif, Ali
Jurnal Akuntansi, Auditing dan Investasi Vol 2 No 1 (2022): JURNAL AKUNTANSI, AUDITING & INVESTASI
Publisher : Program Studi Akuntansi Universitas Panca Bhakti

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Abstract

This study focuses on analysis of the financial management of Ministry of Micro, Small and MediumEnterprises (MSMEs) in the tourism sector in Kota Pontianak which aims to describe how MSMEs arefinancially managed and the government's efforts to regenerate MSME excecutant. This study usesinterviews with respondents, with a population and sample of four business excecutant on the banks ofthe Kapuas River, Pontianak. Data collection uses a structured interview method with the theme of theconcept of survival during a pandemic and financial reports. The analysis tool uses triangulation. Thedata analysis technique used is the data validity technique. Based on the results of the analysis of theconcept of survival during the pandemic and the financial statements obtained, it can be concluded thatthe financial management of MSMEs of the Kapuas River, Pontianak is quite good in terms ofinvestment, operations and strategy, but not good enough in controlling because MSME excecutant onlycontrol finances based on daily receipts without the recording process so that many MSME excecutantneed to record a minimum of profit and loss statements so that financial management is more optimal.The government in regrowing MSMEs is very good because it provides assistance ranging from DirectCash Assistance to People's Business Credit for MSME excecutant so that they can run their businesses.
ANALISIS PENYUSUNAN LAPORAN KEUANGAN PADA UMKM KAWASAN KERATON ISTANA SURYA NEGARA DI KABUPATEN SANGGAU Savira, Revi; Kristiawati, Endang; Afif, Ali
Jurnal Akuntansi, Auditing dan Investasi Vol 2 No 2 (2022): JURNAL AKUNTANSI, AUDITING & INVESTASI
Publisher : Program Studi Akuntansi Universitas Panca Bhakti

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Abstract

This research focuses on the discussion of the preparation of financial statements in MSMEs in the Keraton Istana Surya Negara Area in Sanggau Regency which aims to describe how and the factors faced by MSME actors and the design of MSME financial statements based on SAK EMKM. This research is a qualitative research with a descriptive approach. The data collection technique uses the interview method to the speakers, with the population and samples, namely msME actors in the Keraton Istana Surya Negara Area in Sanggau Regency. The data analysis techniques used are Indepth Interview (in-depth interview) and SAK EMKM.Based on the results of this study in the process of preparing financial reports in the Palace Area of the Keraton Istana Surya Negara, it shows that they have not implemented financial statements based on SAK EMKM. Let alone the recording of financial statements based on SAK EMKM, even simple bookkeeping does not exist, plus the average educational background condition is only elementary school graduates and some other high schools. In running a business, MSME actors never store or record evidence of transactions that occur every day. Thereason is that a preparation of financial statements is used so that MSME actors can find out the ability and capacity of the business for planning their future business development.
ANALISIS KESIAPAN PENERAPAN DIGITALISASI AKUNTANSI USAHA MIKRO KECIL SEKTOR PARIWISATA DI KABUPATEN MEMPAWAH Lasari, Tania; Kristiawati, Endang; Afif, Ali
Jurnal Akuntansi, Auditing dan Investasi Vol 3 No 1 (2023): JURNAL AKUNTANSI, AUDITING & INVESTASI
Publisher : Program Studi Akuntansi Universitas Panca Bhakti

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Abstract

This research prioritizes the discussion of how. Readiness to Implement the Digitalization of Accounting for Smalland Medium Enterprises Sector.Tourism in Mempawah Regency which aims to find out how the ReadinessAnalysis for the Implementation of Digitalization of Accounting for Micro Small Businesses in the Tourism Sectorin Mempawah Regency. This study uses a qualitative research method, with data collection techniques that areused, namely carrying out direct observation activities at the research site, interviewing informants, making thenecessary documentation. The data analysis technique used is In-deph Interview. Based on the results of thisstudy, the Preparedness of Digitalization of Accounting for Small and Micro Enterprises in the Tourism Sector inMempawah Regency, namely the two research objects that the researchers examined, namely Pondok Pengkangin Piniti and Jungkat Beach in Jungkat, that currently the two MSME objects have optimism and are willing toinnovate that technology and digital can change their business for the better and don't mind trying new things.However, they still feel overwhelmed in the learning process and feel they do not understand the digitalizationsystem.
ANALISIS SISTEM PENGENDALIAN PERSEDIAAN BARANG DAGANG PADA PD. ASIA AGUNG PONTIANAK Debora, Memes; Febriati; Kristiawati, Endang
Jurnal Akuntansi, Auditing dan Investasi Vol 3 No 2 (2023): JURNAL AKUNTANSI, AUDITING & INVESTASI
Publisher : Program Studi Akuntansi Universitas Panca Bhakti

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Abstract

Inventory of trade goods is trade goods owned by the company for sale or reprocessing Inventory of trade goodsplays an important role in the process of running a company. This study aims to determine the control of tradegoods inventory at PD. Asia Agung Pontianak. By using the type of research descriptive qualitative method anddata analysis techniques used are conducting surveys, interviews, Flowchart system analysis analyzing anddrawing conclusions from the results of the answers to the Internal Control Questionnaire. Based on the resultsof this study, it shows that, in controlling the inventory of trade goods, there are still several weaknesses, namelywhere there are still duplicate tasks in the warehouse section with planning the procurement of goods and it isalso known that there is an untimely delivery of goods to retailers which is an obstacle in controlling the inventoryof trade goods and no sanctions are given to employees who commit a negligence. So that improvements andimprovements need to be made in every control of trade goods inventory to obtain more optimal results.
ANALISIS PENGARUH KEUANGAN DIGITAL TERHADAP KINERJA UMKM PADA KOTA PONTIANAK DAN SINGKAWANG Sri Rejeki, Yosepin; Kristiawati, Endang; Febriati, Febriati; Mayasafitri, Rina
Jurnal Akuntansi, Auditing dan Investasi Vol 4 No 2 (2024): JURNAL AKUNTANSI, AUDITING & INVESTASI
Publisher : Program Studi Akuntansi Universitas Panca Bhakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54035/jaadi.v4i2.494

Abstract

The use of digital finance can be utilized by MSME players to improve the quality of their business. With the trendof using digital finance which has become a lifestyle of society, does it affect the improvement of MSMEperformance. The purpose of this study was to determine and analyze the effect of digital finance on theperformance of MSMEs in Pontianak and Singkawang cities. This research method uses a quantitative approachwith the research population being MSMEs in West Kalimantan with purposive sampling. This techniquesucceeded in getting 162 MSME players in Pontianak and Singkawang cities. The data was collected bydistributing questionnaires via google form and print. The data analysis technique in this study used validity tests,reliability tests, classical assumption tests and hypothesis testing. Data management in this study used SPSSsoftware. Based on the results of this study, it can be concluded that digital finance has a significant effect on theperformance of MSMEs in Pontianak and Singkawang cities.
VARIABEL ANTESENDEN YANG MEMPENGARUHI PROFITABILITAS DI BURSA EFEK INDONESIA Samidah, Neneng; Risal, Risal; Kristiawati, Endang; Wulandari, Renny
JURNAL BISNIS & AKUNTANSI UNSURYA Vol 10 No 1 (2025): JURNAL BISNIS & AKUNTANSI UNSURYA
Publisher : Feb Universitas Dirgantara Marsekal Suryadarma

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35968/jbau.v10i1.1429

Abstract

Profitability is one of the parameters of a company's success. In line with the national economic recovery in 2022, it will provide a significant increase in company profitability. However, in reality, companies still experience a decline in the level of profitability which is reflected in company profits. This research aims to determine the influence of company size, liquidity, leverage, efficiency and working capital turnover on profitability in Infrastructure, Utility and Transportation sector companies listed on the Indonesia Stock Exchange in 2019-2022. The population in this research is companies listed on the Indonesia Stock Exchange in the Infrastructure, Utilities and Transportation sectors. The research sample was 13 infrastructure, utility and transportation companies obtained using the method purposive sampling. Data collection techniques use documentation. Data processing and analysis techniques were carried out using multiple linear regression analysis techniques. The research results show that partially liquidity, efficiency, and working capital turnover do not have a significant positive effect on company profitability. Where as Firm size has a significant positive effect Firm size has a significant positive effect while leverege negative and significant effect on profitability in Infrastructure, Utilities and Transportation sector companies listed on the Indonesia Stock Exchange in 2019-2022.Keywords:  Profitability, Firm Size, Liquidity, Leverage, Efficiency.
Ukuran Perusahaan sebagai Pemoderasi Pengaruh Status Indeks Saham Syariah terhadap Nilai Perusahaan: Bukti dari Jakarta Islamic Index Wulandari, Renny; Rahmiati, Alfa; Risal, Risal; Kristiawati, Endang
Tangible Journal Vol. 10 No. 1 (2025): Vol.10 No.1, Juni 2025
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat (LPPM) STIE Tri Dharma Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53654/tangible.v10i1.620

Abstract

Tujuan penelitian ini untuk menguji peran ukuran perusahaan sebagai variabel moderasi pada pengaruh status perusahaan terindeks saham syariah terhadap nilai perusahaan. Menggunakan 720 observasi perusahaan-tahun yang terindeks dalam Jakarta Islamic Index (JII) dari tahun 2012-2023 diuji dengan metode Moderated Regression Analysis (MRA). Hasil uji membuktikan bahwa status perusahaan terindeks saham syariah memiliki pengaruh positif terhadap nilai perusahaan. Namun, pengaruh positif ini akan melemah seiring dengan besarnya perusahaan. Temuan penelitian ini menunjukkan bahwa biaya agensi dan kompleksitas manajerial pada perusahaan besar dapat mengurangi manfaat status perusahaan terindeks saham syariah dalam meningkatkan nilai perusahaan. Penelitian ini memberikan kontribusi teoritis dengan mendukung teori sinyal, yang menyatakan bahwa sinyal positif dari status syariah dapat terdistorsi oleh tantangan operasional pada perusahaan besar. Implikasi praktis bagi manajer perusahaan, perusahaan besar yang terindeks syariah perlu meningkatkan efisiensi pengelolaan aset dan mengurangi agency costs untuk memaksimalkan manfaat dari status terindeks syariah.
PENGARUH ORIENTASI PEMASARAN DAN DIGITAL KEUANGAN TERHADAP KINERJA KEUANGAN UMKM DENGAN ADOPSI TEKNOLOGI SEBAGAI VARIABEL MODERASI Tiomanda, Novitasari; Kristiawati, Endang; Risal, Risal
Jurnal Ilmiah Manajemen, Ekonomi, & Akuntansi (MEA) Vol 9 No 2 (2025): Edisi Mei - Agustus 2025
Publisher : LPPM STIE Muhammadiah Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31955/mea.v9i2.5743

Abstract

Studi ini bertujuan untuk menganalisis pengaruh dari orientasi pemasaran dan keuangan digital terhadap kinerja keuangan UMKM, serta peran adopsi teknologi sebagai variabel yang memoderasi. Penelitian ini menggunakan pendekatan kuantitatif, dan data dikumpulkan melalui kuesioner yang dibagikan kepada pelaku UMKM. Sampel yang diambil terdiri dari 100 partisipan yang dipilih secara random sampling. Temuan dari penelitian ini menunjukkan bahwa orientasi pemasaran serta keuangan digital memberikan pengaruh positif dan signifikan terhadap kinerja keuangan UMKM. Selain itu, adopsi teknologi juga terbukti memperkuat hubungan positif antara orientasi pemasaran dan keuangan digital dengan kinerja keuangan UMKM. Dengan demikian, penelitian ini menekankan pentingnya orientasi pemasaran, keuangan digital, serta adopsi teknologi untuk meningkatkan kinerja keuangan UMKM di masa digitalisasi saat ini.
Implementation of Loan Accounting Treatment for New Members in CU. Canaga Antutn Jaurino, Jaurino; Kristiawati, Endang; Risal, Risal; Setiawan, Aris; Satono, Sartono; Sari, Wilda
International Journal of Finance Research Vol. 4 No. 4 (2023): International Journal of Finance Research
Publisher : Training & Research Institute - Jeramba Ilmu Sukses (TRI-JIS)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47747/ijfr.v4i4.1577

Abstract

Research entitled Analysis of Accounting Treatment of Member Loans in CU. Canaga Antutn, aims to build a model of the accounting treatment for recording savings formation with loans and remuneration for services provided. This can formulate systems and procedures for providing productive credit to establish control and increase the productivity of CU members. This research will benefit CU because they have an accounting treatment model and credit granting system to build controls that will become a reference for CU members. The method used in this research is a survey with a qualitative approach, conducted by interviews and observing the process of accounting treatment results that have been carried out. Then it is studied to provide a solution for CU Canaga Antutn by designing a model for CU loan accounting treatment. The results of this research show that CU. Canada Antutn does not carry out journal entries, either when disbursed funds are recorded as member loans or when the loan funds are recorded as savings. Non-performing loans, both Mangala loans and productive loans, based on CU management policy, Canaga Antutn, the level of smooth payments is still considered smooth, with a range between 70% - 80%, with a limit of 60% - 90%. Mangala Loans Smooth payment rates from 2019 to 2022: 66.88%, 65.62%, 72.60% and 70.62%. Productive loans 92.88%, 92.60%, 90.72% and 95.35%. The credit disbursement control system and non-performing loans information system are still weak, and there is no analysis of the age of receivables.
Co-Authors Alfa Rahmiati, Alfa Ali Afif Apriadini, Regita Aprianda, Dinda Debora, Memes Febriati Febriati, Febriati Giriati Hanifa, Sarah Helma Malini, Helma Jaurino, Jaurino Lasari, Tania M. Irfani Hendri Mayasafitri, Rina Mustaruddin Nur Afifah Puspita, Vina Renny Wulandari Risal Samidah, Neneng Sari, Wilda Satono, Sartono Savira, Revi Sri Rejeki, Yosepin Sukma Febrianti Tiomanda, Novitasari Wahyu Wijayanto Wendy