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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 67 Documents
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Pengaruh Good Corporate Governance Terhadap Kinerja Keuangan pada Perusahaan Industri Produk Makanan Pertanian Siska Olivia; Sartono Sartono; Risal Risal
Jurnal Akuntansi, Auditing dan Investasi Vol 5 No 2 (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.v5i2.618

Abstract

This study aims to analyze the influence of good corporate governance (GCG) as proxied by the board of commissioners, board of directors, audit committee, institutional ownership, and managerial ownership. Financial performance is measured by Return on Assets (ROA). The study uses a quantitative approach with secondary data from financial reports sourced from company documents using documentation techniques, literature reviews, and internet research. The sampling technique used purposive sampling/characteristic-based sampling, so the sample in this study consisted of 38 agricultural companies listed on the Indonesia Stock Exchange (IDX) for the 2021-2023 period. The analysis was conducted using multiple linear regression with SPSS. The results show that the board of commissioners and institutional ownership have no significant effect on financial performance, but the audit committee and managerial ownership have a significant negative effect on financial performance, while the board of directors has a significant positive effect on financial performance.
Pengaruh Pengendalian Internal dan Literasi Digital terhadap Pencegahan Fraud Digital pada Usaha Kecil Menengah Bambang Arianto; Siti Nuraeni
Jurnal Akuntansi, Auditing dan Investasi Vol 6 No 1 (2026): 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.v6i1.641

Abstract

This study aims to examine the effect of internal control and digital literacy on digital fraud prevention in Small and Medium Enterprises (SMEs). Digitalization requires SMEs to utilize digital technology in operational activities, marketing, transaction recording, digital payments, and financial data management. However, the use of digital technology also increases the risk of digital fraud, such as electronic transaction manipulation, misuse of system access, falsification of payment evidence, and theft of business data. Internal control is an important factor in establishing adequate supervision, authorization, segregation of duties, documentation, and monitoring systems to ensure that business activities are carried out accountably. In addition, digital literacy is also required so that SME actors are able to understand, use, evaluate, and secure digital technology appropriately in business activities. This study employs a quantitative approach using a survey method involving 56 respondents who are SME managers. The research data were analyzed using multiple linear regression or Structural Equation Modeling–Partial Least Squares (SEM-PLS) to test the effect of each independent variable on digital fraud prevention. The findings reveal that internal control and digital literacy each have a positive effect on digital fraud prevention. This study also confirms that the better the implementation of internal control and the higher the level of digital literacy, the stronger the resilience of SMEs in preventing potential digital fraud.
Analisis Sistem Pengendalian Realisasi Pajak Daerah pada Pemerintah Kabupaten Sekadau Tahun 2022-2024 Enjelina Vernika; Renny Wulandari; Rina Mayasafitri
Jurnal Akuntansi, Auditing dan Investasi Vol 6 No 1 (2026): 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.v6i1.648

Abstract

Regional Original Revenue (PAD) of the Sekadau Regency Government is derived from four components: local taxes, regional levies, management of separated regional assets, and other legitimate regional revenues. The value of these revenue components, particularly local taxes, has shown a decline despite the implementation of a realization control system. This study aims to analyze the internal control system for local tax realization in Sekadau Regency based on the Committee of Sponsoring Organizations of the Treadway Commission (COSO) framework, which consists of five components: control environment, risk assessment, control activities, information and communication, and monitoring. This research utilizes a descriptive qualitative method, involving five respondents related to local tax management. Data collection techniques included observation, interviews, documentation, and questionnaires. The collected data were processed and analyzed using flowchart analysis and questionnaire evaluation. The findings indicate that while the internal control system is functioning well, there are still weak points that require further attention.
Penyajian Laporan Keuangan Berdasarkan SAK EMKM pada UMKM Rumah Makan di Sosok Kecamatan Tayan Hulu Kabupaten Sanggau Septania Septania; Sartono Sartono; Wilda Sari
Jurnal Akuntansi, Auditing dan Investasi Vol 6 No 1 (2026): 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.v6i1.649

Abstract

This study aims to examine the presentation of financial statements based on the Financial Accounting Standards for Micro, Small, and Medium Entities (SAK EMKM) in a small restaurant business located in Sosok, Tayan Hulu District, Sanggau Regency. This research employs a descriptive qualitative approach. Data collection techniques include observation, interviews, and documentation obtained directly from the business owner. The data used in this study consist of raw financial records of the restaurant, which were processed using Microsoft Excel. The data analysis follows the SAK EMKM framework through accounting procedures, including the preparation of general journals, ledgers, adjusting entries, adjusted income statements, and adjusted trial balances. The findings reveal that Bu’De Ketut Restaurant had not previously prepared financial statements in accordance with applicable accounting standards. The owner only maintained simple records of cash inflows and outflows. After applying SAK EMKM, the financial statements produced include a statement of financial position, an income statement, and notes to the financial statements. The analysis of the statement of financial position indicates a stable financial condition at the end of 2023, with the ability to maintain profitability and high operational efficiency. The income statement reflects strong financial performance, generating a significant net income before tax. Furthermore, the notes to the financial statements demonstrate adequate liquidity to support future operations. This study also identifies several obstacles in preparing financial statements, including the nature of the business as a self-managed family enterprise and the continued use of simple accounting practices
Analisis Pengaruh Pengetahuan Perpajakan, Motivasi, Nilai Sosial, Dan Self Efficacy, Terhadap Minat Berkarir Menjadi Konsultan Pajak Yolis Silvester; Febriati Febriati; Ali Afif; Aris Setiawan
Jurnal Akuntansi, Auditing dan Investasi Vol 6 No 1 (2026): 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.v6i1.650

Abstract

This study aims to analyze and determine the influence of tax knowledge, motivation, social values, and self-efficacy on students' interest in becoming tax consultants. This study used a quantitative descriptive method and primary data collection using a questionnaire. The sampling method used was purposive sampling. The population in this study were active students of the Accounting Department of the Faculty of Economics and Business, Panca Bhakti University, Widya Dharma University, and Tanjung Pura University, graduating in the classes of 2023, 2022, and 2021, who had taken taxation courses. The sample size was 104 respondents. This study used primary data obtained through the distribution of a Google Form link containing a questionnaire, distributed online. Data analysis used multiple regression analysis. The results of this study indicate that motivation, social values, and self-efficacy positively influence accounting students' interest in becoming tax consultants, while tax knowledge has no effect on accounting students' interest in becoming tax consultants.
Analisis Penerapan SAK-ETAP pada CV Belaban Mekar di Kabupaten Melawi Diana Octavia Jaiman; Reni Dwi Widyastuti; Endang Kristiawati
Jurnal Akuntansi, Auditing dan Investasi Vol 6 No 1 (2026): 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.v6i1.654

Abstract

This study aims to analyze the implementation of accounting practices at CV Belaban Mekar, a company engaged in oil palm seedling cultivation, and to assess its compliance with the Financial Accounting Standards for Entities Without Public Accountability (SAK ETAP). The main problem identified is the lack of proper recording and preparation of financial statements. Therefore, the researcher reconstructed the financial statements in accordance with applicable standards. The conclusion of this study indicates that the accounting practices at CV Belaban Mekar are not in accordance with SAK ETAP, thus improvements are needed in the recording system and preparation of financial statements to produce more accurate and useful information for decision-making.
Analisis Faktor-Faktor yang Mempengaruhi Minat Penggunaan Sistem Informasi Akuntansi pada UMKM di Pontianak Antonius Antonius; Risal Risal; Ali Afif; Rizki Fakhrul Yahya
Jurnal Akuntansi, Auditing dan Investasi Vol 6 No 1 (2026): 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.v6i1.655

Abstract

The Indonesian government pays special attention to the better and more organized development of Micro, Small and Medium Enterprises (MSMEs). This is due to the rapid development and growth of MSMEs in Indonesia and the important role of MSMEs in Indonesia's economic development. MSMEs are willing to use accounting information if they feel that there are benefits or uses and convenience in using the accounting information contained in financial statements and feel a direct impact on the progress of their business (Albab et al., 2023). This study aims to determine the effect of education level, business scale, and social factors on the interest in using AIS among MSMEs in Pontianak. The population in this study was 27,183 MSMEs in the city of Pontianak. The research sample consisted of 100 MSMEs in the city of Pontianak using simple random sampling. The data collection technique used a questionnaire. Data processing and analysis were performed using multiple linear regression analysis. The results showed that, partially, education level had a positive effect on the interest in using ISA among MSMEs in Pontianak. Meanwhile, business scale and social factors had no effect on the interest in using ISA among MSMEs in Pontianak.

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