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All Journal JAAKFE UNTAN ( (Jurnal Audit Dan Akuntansi Fakultas Ekonomi Universitas Tanjungpura) Owner : Riset dan Jurnal Akuntansi Journal of Accounting and Finance Management (JAFM) Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Jurnal Riset Ekonomi dan Akuntansi El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Ira Grania Mustika
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Agriculture, Biological Sciences & Forestry Civil Engineering, Building, Construction & Architecture Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Industrial & Manufacturing Engineering Social Sciences

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Analisis Faktor yang Mempengaruhi Minat Mahasiswa Terhadap Pemilihan Karir Akuntan: Studi Kasus pada Mahasiswa Akuntansi FEB UNTAN Naufal Sadad; Ayu Umyana; Ira Grania Mustika
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 5 No. 8 (2024): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v5i8.3921

Abstract

In the modern era, job opportunities are becoming increasingly diverse and extensive. The abundance of choices and job prospects available undoubtedly leaves accounting students perplexed in determining their future career paths. The aim of this research is to analyze the factors influencing students' interest in choosing a career as an accountant or non-accountant in the Faculty of Economics and Business at Tanjungpura University, Pontianak. The variables used in this study are financial rewards, professional training, and professional recognition as independent variables, while the career as an accountant or non-accountant is the dependent variable. The method used in this research is quantitative method. This research involves hypothesis testing through a survey research using questionnaires. The results of the study show that Financial Rewards do not influence the choice of a career as an accountant, Professional Training does not influence the choice of a career as an accountant, and Professional Recognition has a positive influence on the choice of a career as an accountant. Simultaneously, Financial Rewards, Professional Training, and Professional Recognition have a significant influence on the choice of a career as an accountant.
Determinan Harga Saham pada Perusahaan Pertambangan Di Indonesia Tarisa Aurella; Elok Heniwati; Ira Grania Mustika
Journal of Accounting and Finance Management Vol. 5 No. 4 (2024): Journal of Accounting and Finance Management (September - October 2024)
Publisher : DINASTI RESEARCH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/jafm.v5i4.801

Abstract

Before making an investment, investors must analyze stock prices to avoid unfavorable situations. This study aims to determine the effect of Return on Asset (ROA), Return on Equity (ROE) and Current Ratio (CR) on stock prices in mining companies listed on the Indonesia Stock Exchange. This study uses quantitative research. The population in this study is mining companies listed on the Indonesia Stock Exchange. The sample selection used purposive sampling and obtained 42 data samples. The data in this study are secondary data obtained from the Indonesia Stock Exchange (IDX) and the company's official website. This study uses data analysis techniques, namely multiple linear regression analysis using IBM SPSS version 29. The results of this study indicate that return on assets does not affect stock prices in mining companies, return on equity has a positive and significant effect on stock prices in mining companies and current ratio does not affect stock prices in mining companies.
PENGARUH PENDAPATAN ASLI DAERAH, DANA PERIMBANGAN DAN BELANJA MODAL TERHADAP KINERJA KEUANGAN PEMERINTAH DAERAH KALIMANTAN BARAT Rimenda Tiara Sembiring; Ira Grania Mustika; Syarif M. Helmi
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.v9i2.5850

Abstract

This study aims to investigate how Local Revenue, Balancing Funds, and Capital Expenditures affect the financial condition of the Regional Government in West Kalimantan from 2022-2024. This study uses a quantitative method with secondary data from the Central Statistics Agency (BPS) which is then analyzed using the Eviews 12A application. The data processed includes 42 samples from 14 Regencies/Cities in West Kalimantan. The research findings show that Local Revenue has a significant positive impact on financial performance, while Balancing Funds have a negative impact on financial performance, indicating a potential decrease in the motivation of local governments to optimize local revenue due to dependence on fund transfers. Meanwhile, Capital Expenditures do not show a significant impact on the financial performance of local governments. This study indicates that optimizing Local Revenue is crucial to strengthening regional financial performance. Excessive dependence on Balancing Funds can actually hinder local government efforts to increase Local Revenue. This finding highlights the need for a balance between receiving transfer funds and increasing Local Revenue. The insignificant influence of Capital Expenditures suggests the need to evaluate the effectiveness of regional investment in driving improvements in financial
Analisis Literasi Keuangan dan Perilaku Keuangan terhadap Pengelolaan Keuangan Pribadi dan Uji Beda Antar Semester pada Mahasiswa Akuntansi FEB UNTAN Lutfi Amin; Rudy Kurniawan; Ira Grania Mustika
Jurnal Riset Ekonomi dan Akuntansi Vol. 4 No. 2 (2026): JURNAL RISET EKONOMI DAN AKUNTANSI
Publisher : Institut Teknologi dan Bisnis (ITB) Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54066/jrea-itb.v3i2.4219

Abstract

This study aims to analyze the influence of financial literacy and financial behavior on personal financial management and to examine the differences in financial literacy, financial behavior, and personal financial management among accounting students across semesters at the Faculty of Economics and Business, Universitas Tanjungpura. This research employed a quantitative approach using descriptive and verificative methods. Data were collected through questionnaires distributed to 118 respondents consisting of 30 second-semester students, 34 fourth-semester students, and 54 sixth-semester students. Data analysis was conducted using validity tests, reliability tests, classical assumption tests, multiple linear regression analysis, and the Kruskal-Wallis test with the assistance of IBM SPSS Statistics 27. The results showed that financial literacy and financial behavior have a positive and significant effect on students’ personal financial management. Furthermore, the Kruskal-Wallis test indicated that there were no significant differences in the levels of financial literacy, financial behavior, and personal financial management among second-, fourth-, and sixth-semester students.
Pengaruh Transformasi Digital dan Proporsi Komisaris Independen terhadap Kualitas Pelaporan ESG pada Perusahaan ESG Quality 45 IDX KEHATI Nursela Nursela; Ira Grania Mustika; Vitriyan Espa
Owner : Riset dan Jurnal Akuntansi Vol. 10 No. 4 (2026): Artikel riset Oktober 2026
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v10i4.3615

Abstract

Environmental, Social, and Governance (ESG) reporting in Indonesia continues to grow significantly in quantity, but this increase has not been fully accompanied by adequate sustainability information quality. Many companies have disclosed ESG information, yet the disclosures remain general and do not fully reflect transparency and substantive sustainability information. This study aims to analyze the effect of digital transformation and the proportion of independent commissioners on ESG reporting quality in companies included in the ESG Quality 45 IDX KEHATI during 2021–2024. The population consisted of all companies listed in the ESG Quality 45 IDX KEHATI index during the observation period. The sampling technique used purposive sampling, resulting in 88 observations. The study employed secondary data obtained from annual reports and sustainability reports. A quantitative approach with panel data regression analysis was applied. The results indicate that digital transformation and the proportion of independent commissioners have a significant positive effect on ESG reporting quality. These findings suggest that digital technology improves the effectiveness of sustainability data management and corporate information transparency, while independent commissioners strengthen the oversight function in ESG reporting practices. The study concludes that digital transformation and the proportion of independent commissioners are important factors in improving corporate ESG reporting quality and provides practical implications for companies and regulators in strengthening ESG implementation and reporting standards in Indonesia.
BANDARMOLOGY, FUNDAMENTAL AND IMPULSIVE BUYING ANALYSIS OF OWNER'S WEALTH Arfandi, Rizki; Ira Grania Mustika; Elok Heniwati
JAAKFE UNTAN (Jurnal Audit dan Akuntansi Fakultas Ekonomi Universitas Tanjungpura) Vol. 15 No. 1 (2026): Jurnal Audit dan Akuntansi Fakultas Ekonomi Universitas Tanjungpura
Publisher : Jurusan Akuntansi, Fakultas Ekonomi dan Bisnis, Universitas Tanjungpura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26418/jaakfe.v15i1.91089

Abstract

This research aims to carefully investigate the concepts of bandarmology, fundamentals and impulsive buying on the owner's wealth. The research method used in the research is qualitative phenomology which aims to provide a deep and broad understanding of how the concepts of bandarmology, fundamentals and impulsive buying influence the owner's wealth. In addition, a phenomological approach was chosen to find meaning from experiences directly experienced by individuals. Phenomology was chosen with the aim of collecting information regarding bandarmology, fundamentals, impulsive buying and owner wealth from an investor's perspective. This research uses primary data obtained from in-depth interviews with the subjects of the research. The informants used in this research are active investors on the IDX. Based on the research results, it can be concluded that: 1) Bandarmology has an influence on the owner's wealth through price movements formed by bandarmology (market maker). 2) Fundamentals have an influence on the owner's wealth through price movements which are influenced by the company's fundamentals. 3) Impulsive Buying has an influence on the owner's wealth through price movements which are influenced by impulsive purchases by investors. 4) The owner's wealth is influenced by share prices which are formed by bandarmology, fundamentals and impulsive buying on the stock exchange.
Co-Authors Arfandi, Rizki Ayu Umyana Elok Heniwati Lutfi Amin Naufal Sadad Nursela Nursela Rimenda Tiara Sembiring Rudy Kurniawan Syarif M. Helmi Tarisa Aurella Vitriyan Espa