Jurnal Akuntansi, Auditing dan Investasi (JAADI)
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.
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61 Documents
<![CDATA[PENGARUH EFEKTIVITAS SISTEM AUDIT INTERNAL TERHADAP KINERJA KEUANGAN BANK SYARIAH ]]>
<![CDATA[Rifki Anggriana, Alvy]]>;
<![CDATA[Risanto, Wawan]]>;
<![CDATA[Edirianto, Sunardi]]>
<![CDATA[ Jurnal Akuntansi, Auditing dan Investasi Vol 5 No 1 (2025): JURNAL AKUNTANSI, AUDITING & INVESTASI ]]>
Publisher : <![CDATA[Program Studi Akuntansi Universitas Panca Bhakti ]]>
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DOI: 10.54035/jaadi.v5i1.534
<![CDATA[The rapid development of Islamic banks in Indonesia shows the high level of public trust in the sharia-based financial system which is believed to be free from usury and in accordance with Islamic principles. However, some people still doubt the implementation of sharia in general in Islamic banks, especially regarding accountability and audit systems which are considered to still adopt conventional patterns. Internal audit and supervision of the Sharia Supervisory Board (DPS) play an important role in maintaining the effectiveness of internal control, increasing transparency, and ensuring compliance with sharia principles. The financial performance of Islamic banks is evaluated using indicators such as ROA, ROE, BOPO, FDR, and CAR, as well as measurements based on Maqasid Sharia. This study uses a descriptive qualitative method through a literature review to analyze the role of internal audit and internal control in preventing accounting fraud and supporting good corporate governance in Islamic banks in Indonesia. Keywords: Islamic Bank, Internal Audit, Financial Performance]]>
<![CDATA[PENGARUH MEDIA SOSIAL TERHADAP BISNIS ONLINE ]]>
<![CDATA[Erista, Monica]]>;
<![CDATA[Pandriadi, Pandriadi]]>;
<![CDATA[Dini, Maya]]>
<![CDATA[ Jurnal Akuntansi, Auditing dan Investasi Vol 5 No 1 (2025): JURNAL AKUNTANSI, AUDITING & INVESTASI ]]>
Publisher : <![CDATA[Program Studi Akuntansi Universitas Panca Bhakti ]]>
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DOI: 10.54035/jaadi.v5i1.535
<![CDATA[This research aims to determine the influence of social media on growth, marketing and customer interactions in online businesses. By using social media points, businesses can increase brand awareness and encourage wider customer conversations. Interactive functions such as Instagram, Facebook, and TikTok can also be used wisely to deliver product messages in a visual and inspiring manner and increase customer support who like to support business products. Social media has also faced important challenges since then, where content management is relevant and flexible and attention is paid to heritage by the public. Even though the potential for online business based on social media is enormous, it is actually important to develop the right strategy to maximize its benefits in increasing the business effectively. Kata kunci: social media, online business, digital marketing, interaction between customers, marketing strategy.]]>
<![CDATA[PENGARUH EFEKTIVITAS LAYANAN DAN TRANSACTION SECURITY TERHADAP PENGGUNAAN APLIKASI DANA ]]>
<![CDATA[Wijaya, Andini]]>;
<![CDATA[Pandriadi, Pandriadi]]>;
<![CDATA[Dini, Maya]]>
<![CDATA[ Jurnal Akuntansi, Auditing dan Investasi Vol 5 No 1 (2025): JURNAL AKUNTANSI, AUDITING & INVESTASI ]]>
Publisher : <![CDATA[Program Studi Akuntansi Universitas Panca Bhakti ]]>
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DOI: 10.54035/jaadi.v5i1.536
<![CDATA[The research aims to determine the influence of service effectiveness factors and transaction security factors on the use of the DANA application. The Likert scale is used to base quantitative research by determining respondents adopting the purposive sampling method. The research uses service effectiveness and transaction security as independent variables and use of the DANA application as a dependent variable. The testing method is multiple regression analysis. In partial results, it was found that the variables Service Effectiveness (X1) and Transaction Security (X2) had a positive and significant effect on the DANA Application Usage variable (Y).Keywords : E-wallet DANA, transaction security; service effectiveness; online transaction; cybercrime.]]>
<![CDATA[MANAJEMEN ASET SEBAGAI UPAYA MENGOPTIMALISASI ASET TETAP PADA USAHA PERCETAKAN CV. NUSANTARA KREASI BERDASARKAN ISO 55000: ASSET MANAGEMENT HOW TO OPTIMIZE FIXED ASSETS ]]>
<![CDATA[Fajarhya, Bagus]]>;
<![CDATA[Ikraam, Ikraam]]>;
<![CDATA[Dini, Maya]]>
<![CDATA[ Jurnal Akuntansi, Auditing dan Investasi Vol 5 No 1 (2025): JURNAL AKUNTANSI, AUDITING & INVESTASI ]]>
Publisher : <![CDATA[Program Studi Akuntansi Universitas Panca Bhakti ]]>
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DOI: 10.54035/jaadi.v5i1.557
<![CDATA[Effective fixed asset management is an important element in supporting operational efficiency and sustainability, especially for small businesses such as printing. This study aims to analyze how asset management can optimize the utilization of fixed assets at CV. Nusantara Kreasi, a printing business in Palembang City. This study uses a descriptive qualitative approach with data collection techniques through in-depth interviews, direct observation, and documentation of the company's operational processes and asset conditions. The results of the study indicate that fixed asset management at CV. Nusantara Kreasi has been carried out simply and has not been systematically documented. Machine maintenance is carried out periodically by the production team but not based on a structured schedule. However, there is awareness from the owner of the importance of maintaining asset conditions to support business productivity. This study also adapts the principles of ISO 55000 in a small business scale, such as value realization, assurance of capability, and lifecycle approach as a basis for developing more targeted and efficient planning steps.]]>
<![CDATA[ANALISIS FAKTOR YANG MEMPENGARUHI KESIAPAAN MAHASISWA DALAM PENGGUNAAN APLIKASI AKUNTANSI ]]>
<![CDATA[Thia, Angelia]]>;
<![CDATA[Jaurino, Jaurino]]>;
<![CDATA[Febriati, Febriati]]>;
<![CDATA[Afif, Ali]]>
<![CDATA[ Jurnal Akuntansi, Auditing dan Investasi Vol 5 No 1 (2025): JURNAL AKUNTANSI, AUDITING & INVESTASI ]]>
Publisher : <![CDATA[Program Studi Akuntansi Universitas Panca Bhakti ]]>
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DOI: 10.54035/jaadi.v5i1.570
<![CDATA[Penelitian ini bertujuan mengetahui faktor yang mempengaruhi kesiapan mahasiswa akuntansi dalam penggunaan aplikasi akuntansi. Metode pengumpulan data dalam penelitian ini menggunakan kuesioner atau angket yang disebarkan melalui google form. Populasi yang menjadi objek adalah mahasiswa aktif akuntansi di Kota Pontianak Secara umum, kesiapan mahasiswa akuntansi di pengaruhi oleh beberapa faktor salah satunya adalah pengetahuan akuntansi, pengetahuan teknologi informasi dan pengetahuan bahasa inggris. Pengetahuan akuntansi, pengetahuan teknologi informasi dan pengetahuan bahasa inggris menjadi bagian yang sangat penting dalam penggunaan aplikasi akuntansi. Terdapat 66 jumlah responden yang dijadikan objek kemudian hasil pernyataan setiap responden diakumulasikan dan dilakukan analisis statistic dengan hasil penelitian. Hasil penelitian uji asumsi klasik dan linear berganda menunjukan bahwa ketiga variabel ini memiliki hubungan yang kuat dan menunjukan bahwa (1) pengetahuan akuntansi berpengaruh positif pada kesiapan mahasiswa akuntansi dalam penggunaan aplikasi akuntansi (2) pengetahuan teknologi berpengaruh positif pada kesiapan mahasiswa akuntansi dalam penggunaan aplikasi akuntansi (3) bahasa inggris berpengaruh positif pada kesiapan mahasiswa akuntansi dalam penggunaa aplikasi akuntansi.]]>
<![CDATA[Pengaruh Persepsi Pengurus Gereja Terhadap Penyusunan Laporan Keuangan ]]>
<![CDATA[Jeraki Tabaru, Januarius]]>;
<![CDATA[Setiawan, Aris]]>
<![CDATA[ Jurnal Akuntansi, Auditing dan Investasi Vol 5 No 2 (2025): JURNAL AKUNTANSI, AUDITING & INVESTASI ]]>
Publisher : <![CDATA[Program Studi Akuntansi Universitas Panca Bhakti ]]>
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DOI: 10.54035/jaadi.v5i2.605
<![CDATA[This research is motivated by the problems faced by most churches that have not made financial reports, while financial reports are important as a form of accountability for people's funds and as a basis for church accountability. The purpose of this study was to test and analyze the effect of church management perceptions on the preparation of financial reports and to determine the design of the preparation of church financial reports based on ISAK 35. The population in this study were parish priests and treasurers involved in preparing financial reports from 26 parish churches in Sanggau Regency. The sampling technique used purposive sampling method and data collection using questionnaires to 52 respondents. The research was conducted with a mixed method approach to quantitative and qualitative research. Data analysis techniques using simple linear regression and ISAK 35. The results showed that the variable perception of church administrators partially had a significant influence on the variable preparation of financial statements. Based on the analysis of financial data related to the Kuala Dua Good Shepherd Parish Church, the results show that the design of the preparation of church financial reports is not fully in accordance with generally accepted standards due to the lack of research data that researchers get so that it is unable to show the overall financial condition of the church. This research can be a reference for further research that leads to church financial management by implementing the design of church financial reports based on generally accepted standards.]]>
<![CDATA[Analisis Ketepatan Waktu Penyampaian Laporan Pertanggungjawaban (LPJ) Bendahara Periode Januari 2024 Sampai Dengan September 2025 Wilayah Kerja KPPN Pontianak ]]>
<![CDATA[Fatimah, Nurul Waheedatun]]>;
<![CDATA[Yuliza, Arma]]>
<![CDATA[ Jurnal Akuntansi, Auditing dan Investasi Vol 5 No 2 (2025): JURNAL AKUNTANSI, AUDITING & INVESTASI ]]>
Publisher : <![CDATA[Program Studi Akuntansi Universitas Panca Bhakti ]]>
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DOI: 10.54035/jaadi.v5i2.606
<![CDATA[This study aims to analyze the timeliness of the submission of the Treasurer's Accountability Report (LPJ) for the period January 2024 to September 2025 in the Pontianak KPPN work area. This study uses a qualitative descriptive approach. Data sources consist of two, namely primary data and secondary data. Primary data was obtained from interviews with Pontianak KPPN informants. Secondary data was obtained from the Treasurer's LPJ reporting documents every month for the period January 2024 to September 2025 and administrative sanction letters. The informants are the people in charge and responsible for the validation process of the Treasurer's LPJ. The results of the research conducted are that there are several work units that still experience delays in submitting the Treasurer's LPJ to the Pontianak KPPN. The delays that occur are caused by technical constraints such as SAKTI Application system constraints and errors in administering transactions in the work unit, as well as factors from human resources, both treasurers, operators, and other officers in the work unit who are in charge of the Treasurer's LPJ. The impact of these delays is that transactions in work units are hampered, the quality and credibility of work units is reduced, and administrative order and accountability in state financial management are hampered. Keywords: Timeliness Analysis, Delay Factors, Accountability Reports]]>
<![CDATA[Analisis Implementasi Aplikasi Kasir Pada UMKM Di Kota Singkawang ]]>
<![CDATA[Apriliani Budi, Raine]]>;
<![CDATA[Afif, Ali]]>;
<![CDATA[Febriati, Febriati]]>
<![CDATA[ Jurnal Akuntansi, Auditing dan Investasi Vol 5 No 2 (2025): JURNAL AKUNTANSI, AUDITING & INVESTASI ]]>
Publisher : <![CDATA[Program Studi Akuntansi Universitas Panca Bhakti ]]>
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DOI: 10.54035/jaadi.v5i2.607
<![CDATA[This research prioritizes discussing the implementation of the cashier application in UMKM in Singkawang City which aims to find out how the use of the cashier application is implemented and the factors that support decision making in using the cashier application. This research uses qualitative research methods with data collection used, namely observation, interviews and documentation. The data analysis techniques used are descriptions of observation results, flowcharts, detailed interviews. Based on the results of this research, in implementing the cashier application, sales activities are more effective and efficient because it makes it easier to carry out the process of recording goods price lists, inputting orders and carrying out transactions with customers. Sales reports that can be viewed in real time can provide more benefits than conventional cash register functions in general because they can combine several jobs into one system and can minimize errors that occur during data processing. And the factors that support the decision to use a cashier application can be influenced by internal and external factors.]]>
<![CDATA[Analisis Strategi Komunikasi Bisnis dalam Meningkatkan Kualitas Audit pada KAP Gideon Adi dan Rekan Surabaya ]]>
<![CDATA[Fahira, Fianta Elsya]]>;
<![CDATA[Shofiatul Jannah, Binti]]>
<![CDATA[ Jurnal Akuntansi, Auditing dan Investasi Vol 5 No 2 (2025): JURNAL AKUNTANSI, AUDITING & INVESTASI ]]>
Publisher : <![CDATA[Program Studi Akuntansi Universitas Panca Bhakti ]]>
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DOI: 10.54035/jaadi.v5i2.597
<![CDATA[This study discusses the role of business communication in improving audit quality at KAP Gideon Adi and Partners Surabaya. Business communication is an important component in the audit process because it serves to ensure the proper flow of information, uniform understanding of instructions, and efficient coordination between auditors and clients. The population in this study includes all auditors working at KAP Gideon Adi dan Rekan Surabaya, while the research sample consists of junior auditors and senior auditors who are internship mentors and are directly involved in the audit process. This study aims to explain how business communication practices are applied in the implementation of audits, the obstacles that arise, and how such communication contributes to improving audit quality. The research method uses a qualitative approach with a case study design. The results show that the implementation of structured business communication through regular meetings, written reports, digital communication media, and formal documentation can accelerate the delivery of audit information, minimize procedural errors, and improve the accuracy of the evidence obtained. In addition, clear and documented business communication helps auditors overcome misinterpretations with clients and improves team coordination.]]>
<![CDATA[Analisis Pertanggungjawaban Keuangan Pada Balai Penyuluhan Pertanian (BPP) Kecamatan Sengah Temila ]]>
<![CDATA[Wilda, Yessi]]>;
<![CDATA[Dwi Widyastuti, Reni]]>;
<![CDATA[Mayasafitri, Rina]]>
<![CDATA[ Jurnal Akuntansi, Auditing dan Investasi Vol 5 No 2 (2025): JURNAL AKUNTANSI, AUDITING & INVESTASI ]]>
Publisher : <![CDATA[Program Studi Akuntansi Universitas Panca Bhakti ]]>
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DOI: 10.54035/jaadi.v5i2.617
<![CDATA[This research is motivated by the importance of accountability and transparency in budget management at the Agricultural Extension Center. The problem that occurs is the delay in submitting accountability reports (SPJ) which impacts the next budget submission. This study aims to analyze the financial accountability system at the BPP of Sengah Temila District, as well as identify supporting and inhibiting factors in its implementation. The method used is descriptive qualitative through observation, interviews and documentation studies. The results of the study indicate that the financial accountability system is in accordance with the rules, starting from management to reporting of Financial Accountability. Supporting factors include the number of human resources, the existence of activity plans and budgets, the existence of disbursement reports and a good relationship between the BPP of Sengah Temila District and the Department of Agriculture, Fisheries and Food Security of Landak Regency. While inhibiting factors include the majority of human resources majoring in agriculture and no accounting majors, limited infrastructure, unstable internet, delays in budget receipts to the BPP account.]]>
