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Ali Afif
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Universitas Panca Bhakti Pontianak. Jl. Komodor Yos Sudarso No.1, Sungai Beliung, Kec. Pontianak Barat, Kota Pontianak, Kalimantan Barat 78244
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INDONESIA
Jurnal Akuntansi, Auditing dan Investasi (JAADI)
Published by Universitas Panca Bhakti Pontianak
ISSN : 27982157     EISSN : 27982157     DOI : -
Core Subject : Economy, Humanities, Science, Education, Social,
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Social Sciences
Jurnal Akuntansi, Auditing dan Investasi (JAADI) diterbitkan oleh jurusan akuntansi FE-UPB Pontianak, terbit dua kali dalam satu tahun yakni bulan Juni dan Desember. JAADI bertujuan sebagai wadah atau media informasi dan pertukaran artikel ilmiah bagi para praktisi dan pemerhati bidang ilmu di bidang Ekonomi dan Bisnis. Editor JAADI menerima artikel ilmiah hasil penelitian empiris dan kajian teori terkait ilmu bidang Ekonomi dan Bisnis yang dapat memberikan kontribusi dalam pengembangan praktik dan memperkaya literatur. Ruang lingkup jurnal adalah: Akuntansi Keuangan, Auditing, Perpajakan, Sistem Informasi Akuntansi, Akuntansi Pelayanan Publik, Akuntansi Manajemen Strategis, Akuntansi Internasional, Modal Intelektual, Akuntansi Perilaku, Akuntansi dan Audit Forensik, Pendidikan Akuntansi.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 58 Documents
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ANALISIS PENENTUAN HARGA POKOK PRODUKSI CABAI RAWIT PADA KELOMPOK TANI MEKAR BERSERI DI DESA SUNGAI PANGKALAN I KECAMATAN SUNGAI RAYA KABUPATEN BENGKAYANG Al Fathoni, Fikri; Jaurino
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 entitled "Analysis of Determining the Cost of Cayenne Pepper Production in the MekarBerseri Farmers Group" aims to determine the cost of Cayenne pepper production in the MekarBerseri Farmers Group, where in the Berseri Farmers group has never calculated the cost of chiliproduction and to find out how much Profit earned from the sale of its chili. In processing the datain this study the author uses the Full Costing Method. The production cost of planting cayennepepper according to the full costing method of one production, namely: themcost of raw materialsis Rp. 5,000,000, the cost of auxiliary materials is Rp. 9,450,000, direct labor costs of Rp.54,480,000, and factory overhead costs of Rp. 12,047,500. The total calculation of the cost ofcayenne pepper products is Rp. 80,977,500 or Rp. 10,122.2 Per Kg of Chili. One time the productionof chili planting can produce 8,000 kg of cayenne pepper. The profit obtained from the sale ofcayenne pepper to the Mekar Berseri Farmers Group is Rp. 198,022,500 from the sale of cayennepepper in one production per November-May 2022.
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI REALISASI PENERIMAAN PENDAPATAN ASLI DAERAH (PAD) KABUPATEN SAMBAS Andresti, Opie; Jaurino
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

Regional Native Income is one of the indicators of the independence of a region's autonomy in an effort toexplore potential and increase revenue sources. This study aims to analyze what factors affect RegionalNative Income. The factors analyzed are GRDP, Total Population and Number of Industries from 2012-2021in Sambas Regency.This study used the Saturated Sampling (Census) method. The sample used is data onreports on the receipt of Regional Original Income, GRDP, Number of Population and Number of Industriesper year for the 2012-2021 period obtained from the Central Statistics Agency. Data analysis using multiplelinear regression, with the help of the IBM SPSS Statistics 24 software program.The results showed that theGRDP variable had a significant effect on Regional Original Income, The Number of Population and Numberof Industries did not affect Regional Original Income. Meanwhile, simultaneously the variables of GRDP,Number of Population and Number of industries have a significant effect on the Original Income of theSambas Regency
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.
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 FAKTOR - FAKTOR YANG MEMPENGARUHI PENYUSUNAN LAPORAN KEUANGAN PADA USAHA, MIKRO, KECIL DAN MENENGAH (UMKM) DI KOTA PONTIANAK Putra A, Rico; Setiawan, Aris; Dwi Widyastuti, Reni; Sari, Wilda
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

This research is motivated by the ignorance of MSME in Pontianak City about the accounting process anddifficulties in preparing financial reports properly or according to the applicable Financial Accounting Standards(SAK). The different educational levels of MSME actors in Pontianak City affect the knowledge and ability ofMSME actors in preparing financial reports. Some MSME actors in Pontianak City to prepare financial reportswhen needed and most consider that the business being carried out is still not large enough to prepare completefinancial reports. The purpose of doing this research is to analyze the factors of MSME actors in Pontianak Cityin preparing financial statements. The method used is a quantitative research method with a sampling techniqueusing purposive sampling. Data processing and analysis techniques used in this study are validity test, reliabilitytest, classical assumption test and multiple regression test. The results of this study prove that the Socializationvariable has a significant effect on the preparation of financial reports, the MSME Actors' Perception variablehas a significant effect on the preparation of financial reports and Accounting Training has no effect on thepreparation of financial reports.
ANALISIS POTENSI PENERIMAAN PAJAK HOTEL DAN PAJAK RESTORAN DI KABUPATEN LANDAK Rosiska; Afif, Ali; Sartono; Fakhrul Yahya, Rizky
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

This study entitled "Analysis of Potential Hotel Tax and Restaurant Tax Revenues in Landak District". Regionalautonomy currently needs to be reviewed to find sources of regional income, Landak Regency has considerablepotential in tax revenues, especially hotel taxes and restaurant taxes. This research was conducted with the aimof knowing the magnitude of the potential for hotel tax and restaurant tax in 2021, the factors that are obstaclesto hotel tax and restaurant tax revenue and also to find out the efforts made by BPRD in overcoming obstacles tohotel tax and restaurant tax revenue. The method used in this research is descriptive method with a qualitativeapproach which is a writing that describes the actual situation based on the object under study, according to theactual situation at the time the research took place. The analytical tool used is potential analysis using thepotential calculation formula and questionnaire analysis. The results of the potential calculation show that thepotential for hotel taxes and restaurant taxes is very large for hotel taxes, namely Rp. 330,386,450. compared tothe realization that was received in 2021 it was relatively low, namely only Rp. 145,347,320. while for therestaurant tax Rp. 2,855,395,000. compared to the realization that was received in 2021 it was relatively low,namely only Rp. 2,507,541,762. factors constraining the lack of understanding of hotel and restaurant tax payersregarding tax payments and sanctions that are not fully applied to taxpayers. Efforts made by BPRD to overcometax revenue constraints by conducting outreach to hotel and restaurant tax payers.
MEMBACA ADOPSI STANDAR PELAPORAN KEUANGAN DALAM PERSPEKTIF KUASA DAN PENGETAHUAN FOUCAULT Febiyola Halan, Yohanes
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.v4i1.435

Abstract

The adoption of financial reporting standards is approached in a different way in this research. The objective is to comprehend and clarify the adoption of financial reporting standards from the perspective of the power held by standard-setting bodies. The power they possess is connected to their knowledge. The researcher uses Foucault's power-knowledge relational perspective as the research method. The findings demonstrate a strong connection between power and knowledge when it comes to adopting financial reporting standards. Standard-setting bodies use their knowledge to exert power. Internalizing power in financial reporting standards leads to knowledge. Standard-setters have a non-oppressive and omnipresent power. This research is expected to provide a novel understanding of the adoption of financial reporting standards from the perspective of power-knowledge relations.
PERAN ANALIS KREDIT DALAM PEMBERIAN KREDIT PADA PT. BPR CAHAYA KHATULISTIWA SEJAHTERA PERAN ANALIS KREDIT DALAM PEMBERIAN KREDIT PADA PT. BPR CAHAYA KHATULISTIWA SEJAHTERA Saraswati, Resha; Jaurino
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.v4i1.457

Abstract

This study investigates the role of credit analysts in the credit provision process at PT. BPR Cahaya Khatulistiwa Sejahtera and the impact of changes in Non-Performing Loans (NPL) on the bank's performance. Using qualitative methods and the 5C analysis technique, the research reveals the strengths and weaknesses in the bank's credit provision procedures. While the bank adheres to prudential principles and incorporates the 5C principles in credit assessment, challenges in archival practices have led to inefficiencies. To address these issues, it is recommended that the bank implement a structured digital archiving system and provide training programs in human resource management. These measures are expected to improve credit provision, operational efficiency, customer service, and the bank's reputation, emphasizing the critical role of credit analysis in the bank's overall operations.
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 FAKTOR-FAKTOR YANG MEMPENGARUHI MINAT SISWA DALAM PENGAMBILAN KEPUTUSAN MEMILIH PROGRAM STUDI AKUNTANSI UNIVERSITAS PANCA BHAKTI DI KOTA PONTIANAK Nadia, Christine; Risal; Wulandari Chairina, Septi; Mayasafitri, Rina
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.v4i1.459

Abstract

This research aims to determine the influence of: (1) Study program image on students' interest in choosing the Panca Bhakti University Accounting Study Program, (2) Education costs on students' interest in choosing the Panca Bhakti University Accounting Study Program, (3) Environmental factors on students' interest in choosing the Study Program Panca Bhakti University Accounting, (4) Level of Difficulty regarding student interest in choosing the Panca Bhakti University Accounting Study Program. The research respondents were high school and vocational school students in class XII in Pontianak with a total of 99 respondents. Analysis testing includes validity test, reliability test, normality test, heteroscadesity test, multicollinearity test. The data analysis technique used is multiple linear regression analysis. The research results show that the study program image variable (X1) has a significant level (0.310>0.05), so the study program image variable has no effect on student interest. Then for the Education Cost variable (X2) with a significant level (0.724>0.05), the Education Cost variable has no effect on Student Interest. Then for the Environmental Factor variable (X3) with a significant level (0.000<0.05), the Environmental Factor variable has a significant effect on Student Interest. And for the Difficulty Level variable (X4) with a significant level (0.403<0.05), the Difficulty Level variable has no effect on Student Interest. Based on the results of the F test with a significance level of 5%, the sig value is 0.000 < 0.05, it can be concluded that the variables X1 study program image, majoring in accounting at Panca Bhakti University Pontianak (Y).

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