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All Journal Jurnal Kajian Ilmiah Akuntansi Fakultas Ekonomi UNTAN (KIAFE) JAKU (Jurnal Akuntansi & Keuangan Unja) (e-journal) Jurnal Penelitian Ekonomi Akuntansi (JENSI) Balance : Media Informasi Akuntansi dan Keuangan Jurnal Akuntansi
Wukuf Dilvan Rafa
Universitas Tanjungpura
Economics, Econometrics & Finance

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Analisis Pertanggungjawaban Laporan Keuangan Organisasi Nirlaba (Studi Kasus Pada HMJ FEB Untan) Rafa, Wukuf Dilvan B1031141051
Jurnal Kajian Ilmiah Akuntansi Fakultas Ekonomi UNTAN (KIAFE) Vol 7, No 2 (2018): Jurnal Mahasiswa Akuntansi
Publisher : Jurnal Kajian Ilmiah Akuntansi Fakultas Ekonomi UNTAN (KIAFE)

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

ABSTRACTThe purpose of this study is to determine the suitability of the Department Student Association in implementing financial report making in accordance with the standards of nonprofit organizations. The components of the financial statements are analyzed such as (1) financial position report (2) activity report (3) cash flow report (4) notes on financial statements.Data analysis techniques using Reduction, means to collect the financial statements of the student association to be Presented of data in the form of narrative text then after the reduction and presentation of the data is carried out by drawing conclusions from the results of the study.The results of this study indicate that (1) the four components in the financial statements of the Accounting Student Association (HIMASI) of the Faculty of Economics and Business (FEB) of Tanjungpura University are in accordance with the Statement of Financial Accounting Standards (PSAK) No. 45 (2) the suitability level of the financial statements analyzed reached 77.94% and was categorized according to the standards of non-profit organizations (3) the lack of education and understanding of the application of financial reporting standards for nonprofit organizations is an obstacle in the process of making nonprofit financial statements.Keywords: Department Student Association, Nonprofit Organization, Financial Report, Statement of Financial Accounting Standards (PSAK)Daftar PustakaAlmansharu, Djunaidi Ghony & Fauzan. (2014). Metodologi penelitian kualitatif. Jogjakarta: Ar-Ruzz Media.Andarsari, Pipit Rosita. (2016). Laporan Keuangan Organisasi Nirlaba (Lembaga Masjid). STMIK ASIA Malang. Jurnal Ekonomi Universitas Kadiri. Volume. 1 No. 2. September 2016: 143 – 152.Andi Marlinah., dan Ali Ibrahim. (2018). Penerapan Laporan Keuangan Organisasi Nirlaba Berdasarkan PSAK No. 45 (Studi Masjid Al-Markaz Al-Islami Jenderal M. Jusuf. Jurnal Ilmiah AKMEN Sekolah Ilmu Ekonomi Nobel Indonesia Volume 15 No. 1. Maret 2018Beams, A. Floyd. 2011. Advance Accounting. London : Pearson Education. Diakses dari : http://boomstem.org, tanggal : 27 Mei 2018Effendi Rizal. 2013. Accounting Principles ‘’Prinsip-prinsip Akuntansi Berbasis SAK ETAP”. Edisi Revisi Jakarta : PT. Rajagrafindo PersadaEmzir. (2010). Metodologi Penelitian Pendidikan: kuantitatif dan kualitatif. Jakarta: Rajawali pers.Fahmi, Irham, 2011, Analisa Laporan Keuangan, Bandung: Alfabeta.Hadari Nawawi. (2007). Metode Penelitian Bidang Sosial. (Cetakan ke-12). Yogyakarta: Gadjah Mada University Press.Herdiansyah, Haris. (2013). Wawancara, Observasi, dan Focus Groups: Sebagai Instrumen Penggalian Data Kualitatif. PT RajaGrafindo Persada. Jakarta.Hidayati, Irma. (2012). Akuntansi Organisasi Nirlaba: “Sesuai PSAK No. 45 atau Tidak?” (Studi Kasus Pada Ponpes Roudlotul Mubtadiin Balekambang Gemiring Lor Nalumsari Jepara). Skripsi. Sekolah Tinggi Ilmu Ekonomi Nahdlatul Ulama Jepara. Jawa Tegah.Ikatan Akuntan Indonesia (2010) Standar Akuntansi Keuangan No.45 Revisi 2010 Jakarta: Ikatan Akuntan IndonesiaIrsad, Jamil. (2017). Penerapan PSAK Nomor 45 Tentang Pelaporan Keuang Entitas Nirlaba Pada Masjid Besar Nikmatullah Sungai Pinyuh. Skripsi. Universitas Tanjungpura. Pontianak.Kasmir. 2016. Analisis Laporan Keuangan. Jakarta: Raja Grafindo PersadaKieso, Donald E. Jerry J.Weygandt, Paul D. Kimmel. 2014. Accounting Principles Pengantar Akuntansi Edisi 7 Jilid 1. Jakarta: Salemba Empat.Mamesah, Melisa. (2013). Penerapan PSAK No.45 pada GMIM Efrata  Sentrum Sonder Kaitannya dengan Kualitas Informasi Laporan Keungan. Universitas Sam Ratulangi Manado. Jurnal EMBA Volume 1 No.4 Desember 2013. ISSN 2303-1174.Pahala Nainggolan. (2005). Akuntansi Keuangan Yayasan dan Lembaga Nirlaba Sejenis. Jakarta: PT RajaGrafindo Persada.Amaliah, S.A. (2016).Pratama, Ardian. (2017). Analisis Penerapan PSAK Nomor 45 Tentang Pelaporan Keuangan Entitas Nirlaba Bagi Masjid Al-Muhtadin Universitas Tanjungpura. Skripsi. Universitas Tanjungpura. Pontianak.Rizky, Diyani Ade. (2013). Analisis Penerapan PSAK No 45 Pada Yayasan Masjid Al Falah Surabaya. Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya. Jurnal Ilmu & Riset Akuntansi Vol. 2 No. 7.Rudianto. (2008). Pengantar Akuntansi. Jakarta:PT Erlangga.Sri Sapto Bimo Haryana, 2009, Sistem Pengukuran Kinerja Organisasi Nirlaba Pada Masa Krisis Ekonomi (Perbandingan Antara Balance Scorecard Dengan Malcokm Baldridge Criteria”. Diperoleh 31 Juni 2018. http://beemo.blogspot.com/2009/07/sistem-pengukuran-kinerja-organisasi.htmlSugiyono. (2009). Metode Penelitian Bisnis (Pendekatan Kuantitatif, Kualitatif, dan R&D). Bandung: Alfabeta.Umar, H., (2013) Metode Penelitian Untuk Skripsi dan Tesis Bisnis , Jakarta : Raja Grafindo PersadaUmi Muawanah dkk. (2008). Konsep Dasar Akuntansi dan Pelaporan Keuangan untuk Sekolah Menengah Kejuruan. Jakarta: Direktorat Pembinaan Sekolah Menengah KejuruanWulandari, Fresisca. (2015). Penerapan PSAK 45 Dalam Mengkomunikasikan Aktivitas Pelayanan Masjid Al-Falah Surabaya Terhadap Publik. Universitas Surabaya. Calyptra: Jurnal Ilmiah Mahasiswa Universitas Surabaya Vol.4 No.1 (2015)._______________________. (2014). Salinan Keputusan Menteri Nomor 155 /U/1998 tentang Pedoman Umum Organisasi Kemahasiswaan di Perguruan Tinggi (Online). http://bpsenat-binus.forumotion.com/-sk-mendikti--dasar-hukum- bem-ukm-hmj, diakses pada tanggal 15 Maret 2018).
DAPATKAH UKURAN KAP MEMPENGARUHI AUDIT REPORT LAG DENGAN SPESIALISASI AUDITOR SEBAGAI PEMODERASI Wukuf Dilvan Rafa; Muhsin; Tiya Nurfauziah
Balance: Media Informasi Akuntansi dan Keuangan Vol. 15 No. 1 (2023): Jurnal BALANCE: Media Informasi Akuntansi dan Keuangan
Publisher : Universitas Palangka Raya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52300/blnc.v15i1.9029

Abstract

This research aimed to analyze the effect of the variable kap size on audit report lag with auditor specialization as a moderating variable. The population in this research were mining companies listed on the indonesia stock exchange for the period of 2017-2019. Sample on this research was selected by purposive sampling method and order to obtain a 21 sample companies as 63 data analysis units. Hypothesit test in this research used of path analysis. Path analysis was an analytic on the research model that has been made previously. WarpPLS 7.0 was a software used in this research. The result of this research showed that kap size has a negative effect significant on audit report lag, auditor specialization was unable to moderate the relationship between kap size and audit report lag.
Analisis Sistem Informasi Akuntansi Pada Penerimaan, Pengeluaran & Transparansi Kas di Kantor Kelurahan Banjar Serasan Andi Farhan; Muhammad Emir YA; Wukuf Dilvan R
JAKU (Jurnal Akuntansi & Keuangan Unja) (E-Journal) Vol. 8 No. 2 (2023): Jurnal Akuntansi & Keuangan Unja
Publisher : Magister Ilmu Akuntansi Universitas Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22437/jaku.v8i2.26527

Abstract

The purpose of this study was to understand the implementation of the Accounting Information System on Cash Receipts, Disbursements, and Transparency in the Banjar Serasan Village Office. This study uses a qualitative approach to gain a comprehensive understanding. The research data consists of primary data obtained through interviews with informants involved in the financial management process, as well as secondary data obtained through observation and documentation studies. Data collection techniques used include interviews, observation, and documentation studies. The analytical method used in this study adopts a postpositivism philosophy, which focuses on objective understanding and objective data analysis. The data collected was analyzed thematically, identified emerging patterns and themes, and given an in-depth interpretation. The results showed that the accounting information system implemented in the Banjar Serasan Village Office made a significant contribution to the mechanism of cash receipts and disbursements. However, research also finds that transparency to the public is limited due to local regulations that prohibit public disclosure of financial information. Informants in this study revealed that these limitations are the result of policies that have been set and must be followed.
Sebuah Studi Fenomenologi: Menelisik Informasi Akuntansi Usaha Kecil di Kota Palangka Raya Wukuf Dilvan Rafa; Putri Balqis Fahrianti Octaviony; Shelly Laravida
Jurnal Penelitian Ekonomi Akuntansi Vol 7 No 2 (2023)
Publisher : Program Studi Akuntansi Fakultas Ekonomi Universitas Samudra

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33059/jensi.v7i2.8716

Abstract

Large companies are synonymous with their accounting implementation. This gives rise to the perception that only large companies can apply accounting, so small businesses are deemed not to need to apply accounting because of the low level of materiality, even though accounting is a business instrument. This research aims to examine accounting information, especially for small businesses, namely street vendors. This research is a type of qualitative research with a phenomenology data analysis approach. Data collection was carried out by conducting observations and in-depth interviews with the application of data reduction consisting of noema, noesis, bracketing, and eideric reduction. The research results stated that there was a separate understanding regarding the meaning of accounting; this happened because the informants had different levels of education. The first informant said that accounting is the basics of finance, buying and selling activities, and credit debits. The second informant defines accounting as expenditure and income activities until a final balance is obtained. The third, fourth, and fifth informants did not even know exactly what accounting was and only thought that accounting was for people who worked in a bank. The conclusion from this research is that all street vendors cannot understand the meaning of accounting and are unable to make business financial reports. The limitations of the research are related to the limited number of respondents, so it cannot be a basis for saying that all street vendors in Palangka Raya City do not understand accounting. Suggestions that can be given are to provide training for street vendors regarding financial reporting and the importance of making financial reports for businesses to provide opportunities for street vendors to obtain various funding and for future researchers to be able to review it from a quantitative aspect so that the amount of data obtained is more complete.
Studi Fenomenologi Tentang Behavior Pattern Mahasiswa Akuntansi: Serupa atau Tak Samakah? Ayu Puspitasari; Rafles Ginting; Wukuf Dilvan Rafa
Jurnal Akuntansi Vol. 15 No. 1 (2023): Vol 15 No 1 (2023)
Publisher : Universitas Kristen Maranatha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28932/jam.v15i1.6319

Abstract

The COVID-19 pandemic has significantly altered the order of human life. One of the aspects affected by the COVID-19 pandemic is education. The original face-to-face learning system has been converted to a distance learning system (online) as a result of the implementation of Large-Scale Social Restrictions (PSBB) to encourage people to avoid crowds. This pandemic period, however, has passed, and Indonesia was declared endemic by the Coordinating Minister for the Economy at the end of December 2022. As a result, Indonesia is said to have entered a new normal era in which human life has returned to pre-pandemic levels while adhering to health protocols. The goal of this research is to look at how students' lifestyles changed after the COVID-19 pandemic ended, as well as the potential for changes in Accounting students' behavior patterns. This study investigates and explains the behavioral changes of Accounting students at the Faculty of Economics and Business, University of Tanjungpura, during the COVID-19 pandemic (FEB UNTAN). This is a qualitative study that takes a phenomenological approach. In this study, data was collected through observation and in-depth interviews with several students from the Bachelor of Accounting Study Program (informants). According to the findings of this study, accounting students experienced changes in their behavior patterns and life orientation following the pandemic. Students become more involved in various organizational activities on and off campus, and they are more motivated to learn and achieve their goals.Keywords: Accounting Student, Behavior, COVID-19 Pandemi
Co-Authors Andi Farhan Ayu Puspitasari Muhammad Emir YA Muhsin Muhsin Putri Balqis Fahrianti Octaviony Rafles Ginting Shelly Laravida Tiya Nurfauziah