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All Journal AKUNTABILITAS RJABM (Research Journal of Accounting and Business Management) Surya Abdimas JAD: Jurnal Riset Akuntansi & Keuangan Dewantara JURNAL BISNIS & AKUNTANSI UNSURYA Journal of Enterprise and Development (JED) Cendekia : Jurnal Pengabdian Masyarakat International Journal of Economics Development Research (IJEDR) JRAK (Jurnal Riset Akuntansi dan Bisnis) (e-Journal) AKM: Aksi Kepada Masyarakat Jurnal Ilmiah Pengabdian dan Inovasi Jurnal Akuntansi, Auditing dan Investasi (JAADI) Journal of Accounting and Taxation MABUSS: Journal of Management, Business and Social Sciences
Risal
Universitas Panca Bhakti
Religion Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Social Sciences Other

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Journal : Jurnal Akuntansi, Auditing dan Investasi (JAADI)

 1 
ANALISIS PENGARUH PEMAHAMAN DAN KESADARAN WAJIB PAJAK DAERAH TERHADAP KEPATUHAN MEMBAYAR PAJAK DI KOTA PONTIANAK Risal; Sutanto, Burhan
Jurnal Akuntansi, Auditing dan Investasi Vol 1 No 2 (2021): JURNAL AKUNTANSI, AUDITING & INVESTASI
Publisher : Program Studi Akuntansi Universitas Panca Bhakti

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Abstract

This research aims to determine the effect of understanding and awareness of local taxpayers on compliance with paying taxes in the city of Pontianak. Sampling in this research using simple random sampling. Data collection techniques using observation, interviews, questionnaires. While hypothesis testing is done by using multiple regression analysis techniques. Based on the results of the analysis, the understanding variable has a significant effect on tax compliance, while the taxpayer awareness variable has no effect on tax compliance.
ANALISIS PENGARUH DEBT TO EQUITY RATIO, RETURN ON ASSETS, DAN EARNING PER SHARE TERHADAP HARGA SAHAM PADA PERUSAHAAN SEKTOR FARMASI DI BEI Yudistari, Yola; Risal; Mayasafitri, Rina
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 study was conducted to analyze the effect of variable Debt to Equity Ratio (DER), Return OnAsset (ROA), and Earning per Share (EPS) on stock prices in pharmaceutical sector companieslisted on Indonesian Stock Exchange. The sampling technique used is purposive sampling and thenumber of samples used is 32 companies. The variables used in this study are Debt to Equity Ratio(DER), Return on Assets (ROA), and Earning per Share (EPS) as independent variables and stockprice as the dependent variable. The results of this study indicate that Return on Assets (ROA) and Earning per Share (EPS) have a significant effect on stock prices, while the Debt to Equity Ratio (DER) has no significant effect on stock prices. However, simultaneously Debt to Equity Ratio (DER), Return on Assets (ROA), and Earning per Share (EPS) have a significant effect on stock prices.
PEMAHAMAN SUMBER DAYA MANUSIA DAN TEKNOLOGI INFORMASI TERHADAP KUALITAS LAPORAN KEUANGAN PEMERINTAH DAERAH KABUPATEN SANGGAU Risal
Jurnal Akuntansi, Auditing dan Investasi Vol 1 No 1 (2021): JURNAL AKUNTANSI, AUDITING & INVESTASI
Publisher : Program Studi Akuntansi Universitas Panca Bhakti

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Abstract

This study aims to determine the effect of understanding human resources and the use of information technology on the quality of financial reports of the local government of Sanggau Regency.This study uses a quantitative approach, using primary data through a questionnaire. Respondents in this study were part of the financial managers of 25 SKPD Sanggau Regency. The variables in this study are the understanding of human resources and the use of information technology as independent variables and the quality of financial reports as the dependent variable. Data analysis used statistical method of multiple regression analysis. The results of hypothesis testing indicate that the understanding of human resources and the use of information technology has a positive effect on the quality of the financial reports of the Regional Government of Sanggau Regency. Keywords: Financial Statements, Human Resources, Information Technology.
ANALISIS FAKTOR YANG MEMENGARUHI PENGELOLAAN KEUANGAN DESA DI KABUPATEN MEMPAWAH Hidayatullah, Ramdani; Risal; Mayasafitri, Rina
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 research was motivated by indications of misappropriation of village funds managed by the village government, and followed up by BPK which turned out to be findings. There are severalfactors that cause this to happen, namely the lack of community involvement in the planning andmonitoring process of village budgets, less than optimal institutions such as the BPD, limitedcompetence of village heads and village officials, and the high political costs of village heads. Thepopulation in this research were villages in Mempawah Regency with a sampling technique usingpurposive sampling with a total sample of 45 villages. The variables in this research are villagefinancial management as the dependent variable, while the independent variables are humanresources, infrastructure, and external monitoring. The results showed that all independent variableshad a positive effect on village financial management in Mempawah Regency.
ANALISIS IMPLEMENTASI GOOD GOVERNANCE PADA PENGELOLAAN KEUANGAN DESA SEPANGAH KECAMATAN AIR BESAR KABUPATEN LANDAK Dowi Sinta, Fiyo; Risal
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 study aims to see how good governance is implemented in the aspects of Transparency,Accountability and Public Involvement in the management of village funds. By using a qualitativedescriptive method, the technical analysis used is through the In-depth Interview technique whichconsists of three stages, namely Data Reduction, Data Presentation and Drawing Conclusions. Basedon the results of the research conducted, it shows that the Good Governance of Village FundManagement in Sepangah Village is guided by Landak District Regent Regulation Number 62 of 2020.From a transparency perspective, it has not been fully implemented, where there are no announcementboards or information boards that can be accessed by the village community. In the aspect ofAccountability, it has been guided by the Regulations, it's just that in accountability reports, it still oftenexperiences delays due to a lack of human resources and knowledge of computer mastery which is anobstacle. And seen from the aspect of Public Involvement the Sepangah village government has beencarried out in accordance with regulations wherein every deliberation held has involved villageinstitutions in planning development decision-making as well as the community participating in mutualcooperation.
ANALISIS PERSEPSI MAHASISWA AKUNTANSI TERHADAP NIAT MAHASISWA UNTUK MENGUNGKAPKAN KECURANGAN (WHISTLEBLOWING) AKADEMIK Senara Ernawati, Rosalia; Risal; Wulandari, Renny; Mayasafitri, Rina
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

Accounting students as prospective accountants should behave ethically and have the courage to reveal anacademic fraud if they become aware of a fraud case that has occurred. This study aims to determine the effect ofsubjective norms, attitudes toward behavior, behavioral control and the seriousness of fraud on the intention ofaccounting students to disclose fraud (whistleblowing). This study uses a questionnaire to collect the requiredinformation. In collecting data, researchers used a sampling technique using a purposive sampling method. Thepopulation of this study was 174, the number of questionnaires collected was 110 respondents who had filled outand submitted questionnaires. The results showed that subjective norms and perceptions of behavioral controlhad no effect on students' intentions to reveal academic cheating, while perceptions about attitudes towardbehavior and the seriousness of cheating had a significant effect on students' intentions to disclose academiccheating.
PENGARUH LITERASI KEUANGAN, PENGETAHUAN DAN MOTIVASI INVESTASI TERHADAP MINAT MAHASISWA BERINVESTASI DENGAN PERKEMBANGAN TEKNOLOGI SEBAGAI VARIABEL MODERASI Widiarti, Aika; Risal, Risal; Wulandari, Renny; Adetia, Nova
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.v4i2.493

Abstract

The study uses a quantitative approach with the aim of analysing the effect of financial literacy,investment knowledge and investment motivation on student interest in investing withtechnological developments as a moderating variable. The data used is primary data obtainedfrom distributing questionnaires directly using hard copies and google forms. The researchsample was 130 students who are members of the Capital Market Study Group (KSPM) Facultyof Economics and Business at various universities in Pontianak city. The sampling techniqueused was probability sampling. Data analysis in this study used multiple linear regression andModerated Regression Analysis (MRA) with SPSS version 25. The results of this study indicatethat financial literacy, investment knowledge, and investment motivation affect student interestin investing. Meanwhile, technological development moderates the relationship betweeninvestment motivation and student interest in investing. However, information technology doesnot moderate the effect of financial literacy and investment knowledge on student interest ininvesting in the capital market.
Co-Authors Adetia, Nova Afif Ali Afif Aris Setiawan Dowi Sinta, Fiyo Endang Kristiawati Endang Kristiawati Endang Kristiawati Endang Kristiawati Kristiawati Endang Kristiawati, Endang Febriati Febriati Febriati Giriati Giriati Helma Malini Hidayatullah, Ramdani Jaurino Jaurino M. Zalviwan Mayasafitri, Rina Muhammad Afif Mustaruddin Reni Dwi Widyastuti Renny Wulandari Renny Wulandari Samidah, Neneng Sartono Sartono Senara Ernawati, Rosalia Sutanto, Burhan Wahyuni, Titi Putri Nuji Wendy Widiarti, Aika Wilda Sari Wildasari Yudistari, Yola