cover
Article Per Year (5 Year)
All
Home Page
OAI Link
Editorial Team
Contact
Reviewer
Google Scholar
Contact Name
Ali Afif
Contact Email
ali.afif@upb.ac.id
Phone
+6285750141000
Journal Mail Official
akuntansi@upb.ac.id
Editorial Address
Universitas Panca Bhakti Pontianak. Jl. Komodor Yos Sudarso No.1, Sungai Beliung, Kec. Pontianak Barat, Kota Pontianak, Kalimantan Barat 78244
Location
Kota pontianak,
Kalimantan barat
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
 2   3   4   5   6 
ANALISIS SISTEM PENGENDALIAN KREDIT PADA KOPERASI REDJEKI MANDIRI JAYA RESORT SANGGAU Kartika; Sartono; Afif, Ali; Febriati
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.v4i1.460

Abstract

The Redjeki Mandiri Jaya Resort Sanggau Cooperative is a cooperative engaged in the savings and loan business which functions to store funds from the public and channel them through credit. The risk of credit default always occurs in credit-providing financial institutions, so that if cooperatives are not careful in extending credit, it can cause bad credit. Adequate internal control is closely related to the credit granting system, because if internal control is not implemented adequately it will affect the credit granting system, and the risk of bad credit may occur. The author conducted this study with the aim of analyzing the credit granting system, handling bad loans, and internal control in granting credit at the Redjeki Mandiri Jaya Resort Sanggau Cooperative. This study uses qualitative research methods using data collection techniques through interviews, observation, documentation and questionnaires. Questionnaires were distributed to 8 respondents who were involved in granting credit to the Redjeki Mandiri Jaya Resort Sanggau Cooperative to find out the internal control system in the cooperative using elements according to COSO which included control environment, risk assessment, control activities, information and communication, and monitoring. The results of this study indicate that there are two factors that cause bad loans to the Redjeki Mandiri Jaya Cooperative, namely internal factors and external factors, and the impact caused by bad loans on the Redjeki Mandiri Jaya Resort Sanggau Cooperative includes reduced income, cash flow becomes stagnant, a decrease in loan balances, and a decrease in the soundness of the Cooperative. Efforts to save bad loans by the Redjeki Mandiri Jaya Resort SanggaCooperative are carried out by rescheduling, reconditioning, restructuring and liquidation
ANALISIS FAKTOR YANG MEMPENGARUHI PENYUSUNAN LAPORAN KEUANGAN PADA KOPERASI PRODUSEN TALENTA INOVASI MUDA DI KABUPATEN LANDAK Konstansia, Ella; Dwi Widyastuti, Reni; Setiawan, Aris; Fakhrul Yahya, Rizky
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.v4i1.461

Abstract

This study focuses on discussion the factors that influence the preparation of financial statement at the Koperasi Produsen Talenta Inovasi Muda in Kabupaten Landak. The analysis method used qualitative form data collection techniques of observation, interviews, documentation, literature studies, and questionnaires. This study aims to determine factors influence the preparation of financial statement in Koperasi Produsen Talenta Inovasi Muda. The data processed in this study is the financial statement of the Koperasi Produsen Talenta Inovasi Muda for 2021. The financial statement is analyzed whether the financial statement is in accordance with SAK ETAP. Based on the results of the Financial Statement Analysis, out that there are items that are not in accordance with SAK ETAP, meaning that in the preparation of the financial statement for Koperasi Produsen Talenta Inovasi Muda it is not in accordance with SAK ETAP.
STUDI FENOMENOLOGI TATA KELOLA DANA DESA BERBASIS APLIKASI SISTEM KEUANGAN DESA Arianto, Bambang; Gunawan, Agus
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.v4i2.489

Abstract

This study aims to elaborate on the role of village financial applications in village fund governance. The Village Financial System (Siskeudes) application plays a role in improving governance and reporting of the use of village funds, so that it can strengthen indicators of transparency, accountability, and efficiency of village financial management. This study involved three subjects who were village government officials in the financial section and played a role in village fund governance. This study used a phenomenological study approach with the Interpretative Phenomenological Analysis analysis method. Data were obtained through in-depth interviews and observations with categories based on statements from research subjects on village government financial staff in Serang Regency. The research subjects stated that the Siskeudes application had made it easier to facilitate the village fund reporting process because it could reduce the administrative burden. This study found that the Siskeudes application could be used for audit purposes because it could maintain transaction history and was very compatible in its use. This greatly assists village government officials in the process of planning, implementing and reporting village finances. This study also found that through the use of the Siskeudes application, the audit and evaluation process of the use of village funds can be carried out properly, so that it can strengthen the aspects of accountability and transparency as the main indicators of village financial governance. Keywords: Village Funds; Village Financial System Application; Fraud Prevention
ANALISIS PENENTUAN HARGA JUAL AIR MINERAL MASKUA DI KOTA SINGKAWANG Suandari, Yulita; Afif, Ali; Jaurino, Jaurino; Carolin, Angelina
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.v4i2.490

Abstract

In this study, researchers conducted research on planning and controlling production costs by calculating the selling price of Maskua mineral water at PT. Pakunam Tirtajaya Perkasa Singkawang City precisely and accurately while maintaining the quality of the goods or products produced. Method full costing is a method of determining the cost of production that takes into account all elements of production costs into the cost of production, which consists of raw material costs, direct labor costs and factory overhead costs, both variable and fixed. In determining the calculation of the cost of production for the Maskua mineral water company, it has not calculated production costs in accordance with accounting principles which consist of raw material costs, labor costs, and fixed and variable factory overhead costs. The cost of production according to the company shows different results because the company charges raw materials as the basis for determine the cost of production per type of product. Whereas Calculations for determining the cost of production based on the full costing method obtain a higher value, because full costing calculates all cost elements, both fixed costs and variable costs, which are included in the product produced. Thus, it can be concluded from the explanation above that the profit obtained by the company is higher when compared to the profit obtained using metode cost plus pricing.
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.
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.
ANALISIS SISTEM PENGENDALIAN PERSEDIAAN OBAT-OBATAN PADA PUSKESMAS SEPAUK KABUPATEN SINTANG Aulia, Resti; Sari, Wilda; Dwi Widyastuti, Reni; Fakhrul Yahya, Rizky
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.v4i2.495

Abstract

The supply of medicines is one of the important factors influencing the quality of services at a Puskesmas. Withoutsupplies in the Puskesmas, there will be a risk that it will not be able to meet the needs of using Puskesmas services,especially patients at the Sepauk Puskesmas. This research aims to determine the control of medicine supplies atthe Sepauk Health Center, Sintang Regency. By using a qualitative descriptive research method and the dataanalysis technique used is Flowchart system analysis to analyze and draw conclusions and answers to the InternalControl Questionnaire. Based on the results of this research, it shows that, in the Flowchart analysis, there arestill obstacles, namely in the system of supply and use of medicines. This problem occurs due to discrepancies ifthe quantity of medicine that arrives does not match the initial request, and there are medicines whose physicalcondition is damaged so they cannot be used at the Sepauk Health Center. The results of drug supply control atthe Sepauk Community Health Center in the control environment show that the control environment at the SepaukCommunity Health Center is very adequate, this is proven by the existence of regulations and policies,organizational structure, separation of duties and responsibilities, regular audits of drug management and alsothe existence of adequate training programs. And for the risk assessment, the Sepauk Community Health Centerhas also shown that it complies with applicable procedures, whereas the control activities themselves are notadequate because the Sepauk Community Health Center was found to have no restrictions on access to the database.
ANALISIS PENGARUH MEKANISME CORPORATE GOVERNANCE DAN FIRM SIZE TERHADAP FINANCIAL DISTRESS (STUDI PADA PERUSAHAAN BUMN YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2019-2022) Perbiani, Wilna; Sartono, Sartono; Setiawan, Aris
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.v4i2.496

Abstract

This research is motivated by the problem of financial difficulties that often occur in companies. The decline inthe company's financial condition and performance can make the company experience a Financial Distresscondition which, if it occurs continuously, can result in the company experiencing bankruptcy. In order for thecompany to avoid these problems, the management and shareholders of the company are required to be able towork together in maintaining and improving company performance by implementing Corporate Governancemechanisms. A good Corporate Governance mechanism will reduce the risk of Financial Distress. This study aimsto determine the effect of Corporate Governance mechanisms and Firm Size on Financial Distress. Theindependent variables used are the Number of Board of Directors, Proportion of Independent Commissioners,Managerial Ownership, and Firm Size. This study uses secondary data with a population of all BUMN companieslisted on the Indonesia Stock Exchange (BEI) in 2019-2022. The sampling technique used purposive sampling byobtaining a sample of 11 companies. The data analysis technique used is descriptive statistics, classicalassumption test and hypothesis testing. The results in this study indicate that the Number of Boards of Directors,Proportion of Independent Commissioners, and Managerial Ownership have a significant negative effect onFinancial Distress while Firm Size has no effect on Financial Distress .
ASPEK SYARIAH DALAM AUDIT LEMBAGA KEUANGAN ISLAM Khairunisa, Fadia; Rahman, Taufik
Jurnal Akuntansi, Auditing dan Investasi Vol 5 No 1 (2025): 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.v5i1.532

Abstract

ABSTRACT This research discusses sharia aspects in the audit of Islamic financial institutions by highlighting the importance of sharia audits as the main pillar that differentiates sharia financial institutions (LKS) from conventional financial institutions. The main problem raised was the low level of public trust in LKS' sharia compliance, which prompted the need for a sharia audit to ensure accountability and compliance with sharia principles. This research uses a literature study method by collecting data from various related literature. The research results show that sharia audits have a wider scope than conventional audits, covering financial, operational, social and environmental aspects, and emphasize the importance of the role of competent and independent sharia auditors. Sharia audits not only ensure that financial reports comply with sharia principles, but also assess an institution's ethical and social compliance. The conclusion of this research confirms that sharia audits are very important to maintain public trust, increase transparency, and ensure that LKS operations are in accordance with maqasid al-syariah, so that they can increase the reputation and competitiveness of sharia financial institutions in Indonesia. Key words: sharia audit, sharia financial institutions, sharia compliance, maqasid al-syariah, sharia auditor
OPTIMALISASI PENGAWASAN DPS (DEWAN PENGAWAS SYARIAH) DALAM AUDIT LEMBAGA KEUANGAN SYARIAH Devi Septyani, Sri; Aprianto, Anto
Jurnal Akuntansi, Auditing dan Investasi Vol 5 No 1 (2025): 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.v5i1.533

Abstract

ABSTRACT Sharia financial institutions (LKS) have emerged as an important force in building a sustainable and inclusive economy, by integrating sharia principles in financial services. This research aims to explore the role of LKS in empowering the community's economy, especially through financing for micro and small enterprises (MSMEs), as well as the challenges faced in implementing sharia principles. The research method used is qualitative with a literature study approach, which collects data from various literature and related research. The research results show that LKS contributes significantly to increasing financial access, encouraging financial inclusion, and strengthening the MSME sector. However, challenges such as the independence of the Sharia Supervisory Board (DPS), limited human resources, and the public's lack of understanding of sharia financial products still need to be overcome. This research also highlights the importance of collaboration between the government, regulators and financial institutions to strengthen the regulatory framework and increase the competence of DPS. Overall, LKS has great potential in supporting sustainable and inclusive economic development in Indonesia. With a commitment to sharia principles and social responsibility, LKS can act as a key driver in achieving sustainable economic development goals, as well as providing wider benefits to society. Keywords: Sharia financial institutions, Sharia Supervisory Board, sharia audit, sharia compliance

Page 5 of 6 | Total Record : 58

 2   3   4   5   6 

Filter by Year

2021 2025


Reset
Filter By Issues
All Issue Vol 5 No 2 (2025): JURNAL AKUNTANSI, AUDITING & INVESTASI Vol 5 No 1 (2025): JURNAL AKUNTANSI, AUDITING & INVESTASI Vol 4 No 2 (2024): JURNAL AKUNTANSI, AUDITING & INVESTASI Vol 4 No 1 (2024): JURNAL AKUNTANSI, AUDITING & INVESTASI Vol 3 No 2 (2023): JURNAL AKUNTANSI, AUDITING & INVESTASI Vol 3 No 1 (2023): JURNAL AKUNTANSI, AUDITING & INVESTASI Vol 2 No 2 (2022): JURNAL AKUNTANSI, AUDITING & INVESTASI Vol 2 No 1 (2022): JURNAL AKUNTANSI, AUDITING & INVESTASI Vol 1 No 2 (2021): JURNAL AKUNTANSI, AUDITING & INVESTASI Vol 1 No 1 (2021): JURNAL AKUNTANSI, AUDITING & INVESTASI