Jurnal Kajian Ilmiah Akuntansi Fakultas Ekonomi UNTAN (KIAFE)
Jurnal KIAFE (e-ISSN 3063-5322) is a peer-reviewed, open-access scholarly journal published by the Undergraduate Program in Accounting, Department of Accounting, Faculty of Economics and Business, Universitas Tanjungpura. The journal was first published in January 2012 and initially served as a platform for disseminating scientific articles written by accounting students of the Faculty of Economics and Business, Universitas Tanjungpura. During its early publication period, the journal was issued four times a year, in January, March, July, and October. In 2024, Jurnal KIAFE underwent editorial and management restructuring to strengthen its journal governance, peer-review process, publication standards, and scholarly quality. Since 2025, Jurnal KIAFE has been published three times a year, in April, August, and December. The journal publishes original research articles, conceptual papers, research-based case studies, and scholarly review articles that address significant developments and issues in accounting within Indonesian and international contexts. The journal covers financial accounting, management accounting, public sector accounting, sharia accounting, auditing and assurance, taxation, accounting information systems and digital accounting, social and environmental accounting, suuntustainability accounting, and accounting education. All submitted manuscripts undergo an initial editorial screening and a double-anonymous peer-review process before publication.
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<![CDATA[FAKTOR-FAKTOR YANG MEMPENGARUHI PENYUSUNAN LAPORAN KEUANGAN PADA UMKM DI KOTA PONTIANAK ]]>
<![CDATA[B1031141014, Suci Maulita]]>
<![CDATA[ Jurnal KIAFE Vol. 7 No. 1 (2018): Jurnal Mahasiswa Akuntansi ]]>
Publisher : <![CDATA[Undergraduate Program in Accounting, Department of Accounting, Faculty of Economics and Business, Universitas Tanjungpura ]]>
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DOI: 10.26418/kiafe.v7i1.24787
<![CDATA[FAKTOR-FAKTOR YANG MEMPENGARUHI PENYUSUNAN LAPORAN KEUANGAN PADA UMKM DI KOTA PONTIANAKOleh:Suci MaulitaFakultas Ekonomi dan Bisnis Jurusan AkuntansiUniversitas Tanjungpura Pontianak ABSTRAKUsaha mikro, kecil, dan menengah (UMKM) merupakan kegiatan usaha yang mampu memperluas lapangan kerja dan memberikan pelayanan ekonomi secara luas kepada masyarakat, dan dapat berperan dalam proses pemerataan dan peningkatan pendapatan masyarakat, mendorong pertumbuhan ekonomi, dan berperan dalam mewujudkan stabilitas nasional. Namun disisi lain pelaku UMKM di kota Pontianak masih menemui kendala terkait dengan pelaporan keuangan yaitu, banyak UMKM yang kurang memahami mengenai pelaporan keuangan dan akuntansi, sistem pembukuan masih sangat sederhana dan cenderung mengabaikan kaidah administrasi keuangan yang baku dan pembuatan laporan keuangan belum sesuai standar yang berlaku.Penelitian ini bertujuan untuk mengetahui faktor-faktor yang mempengaruhi penyusunan laporan keuangan pada UMKM di Kota Pontianak. Penelitian ini menggunakan metode kuantitatif dengan menyebarkan kuesioner. Populasi penelitian adalah UMKM yang terdaftar pada Dinas Koperasi dan Perdagangan di Kota Pontianak dengan sampel sebanyak 83 orang. Tehnik analisis data menggunakan regresi linier berganda dengan bantuan program SPSS versi 24.Hasil penelitian menunjukkan bahwa latar belakang pendidikan, ukuran usaha dan sosialisasi tidak mengindikasikan pengaruh yang signifikan terhadap peyusunan laporan keuangan.Kata kunci :latar belakang pendidikan, ukuran usaha, sosialisasi dan laporan keuangan]]>
<![CDATA[ANALISIS LAPORAN KEUANGAN DALAM MENGEVALUASI DAN MENGUKUR KINERJA KEUANGAN PADA PERUSAHAAN BUMN DI SEKTOR PERBANKAN ]]>
<![CDATA[firnanda, rezky elvin B41112095]]>
<![CDATA[ Jurnal KIAFE Vol. 6 No. 2 (2017): Jurnal Mahasiswa Akuntansi ]]>
Publisher : <![CDATA[Undergraduate Program in Accounting, Department of Accounting, Faculty of Economics and Business, Universitas Tanjungpura ]]>
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DOI: 10.26418/kiafe.v6i2.24868
<![CDATA[Dalam perkembangan ekonomi yang pesat, bidang keuangan merupakan hal penting dalam perusahaan yang harus diberikan perhatian besar. Ketatnya persaingan ekonomi menyebabkan perusahaan harus dapat bertahan, terus tumbuh dan berkembang dengan selalu menjaga dan mencermati kondisi serta kinerja perusahaan. Laporan keuangan merupakan hasil akhir dari proses akuntansi yang mengkomunikasikan informasi keuangan kepada pihak-pihak yang berkepentingan dalam mengambil keputusan. Dari laporan keuangan dapat diketahui kinerja keuangan perusahaan tersebut yang sering dijadikan dasar dalam pengambilan keputusan ekonomi oleh masing-masing pihak yang berkepentinganTujuan dari penelitian ini adalah untuk mengetahui perkembangan kinerja keuangan PT Bank Negara indonesia Tbk, PT Bank Rakyat Indonesia Tbk, PT bank Tabungan Negara Tbk, dan PT Bank Mandiri Tbk bedasarkan Laporan Keuangan dengan menganalisis menggunakan rasio laporan keuangan perbankan. Hasil dari analisis dapat digunakan untuk mengukur dan mengevaluasi kinerja perusahaan dari tahun 2011 hingga 2015Dari hasil penelitian yang dilakukan, maka dapat diambil kesimpulan bahwa analisis laporan keuangan perbankan ini secara keseluruhan dinilai sudah baik karena hampir seluruh perusahaan mampu menghasilkan nilai diatas kriteria standar ketentuan dari Bank Indonesia. Kata Kunci : Laporan Keuangan, Rasio Laporan Keuangan Perbankan, Kinerja Keuangan, Perusahaan BUMN sektor Perbankan.]]>
<![CDATA[AKUNTABILITAS PENGELOLAAN DANA BANTUAN OPERASIONAL SEKOLAH DAERAH DI SMPN 8 KOTA PONTIANAK TAHUN 2016 ]]>
<![CDATA[Abda, Syafaati B1031131055]]>
<![CDATA[ Jurnal KIAFE Vol. 7 No. 1 (2018): Jurnal Mahasiswa Akuntansi ]]>
Publisher : <![CDATA[Undergraduate Program in Accounting, Department of Accounting, Faculty of Economics and Business, Universitas Tanjungpura ]]>
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DOI: 10.26418/kiafe.v7i1.24896
<![CDATA[ABSTRAK Penelitian ini bertujuan untuk mengetahui penerapan sistem akuntabilitas pengelolaan dana Bantuan Operasional Sekolah Daerah (BOSDA) dan bagaimana bentuk pertanggungjawaban berdasarkan Peraturan Walikota Nomor 8 tahun 2016 di SMPN 8 Kota Pontianak. Analisis penerapan pengelolaan dan pertanggungjawaban yang dilakukan adalah mengenai penggunaan dana, pembukuan, pelaporan yang ada di SMPN 8 Kota Pontianak.Metode pengumpulan data yang digunakan dengan melakukan wawancara dengan Bendahara BOSDA. Pengumpulan data juga menggunakan Laporan Pertanggungjawaban Keuangan, struktur organisasi, flowchart dan serta dilakukan observasi langsung ke lokasi sekolah.Hasil dari analisis yang dilakukan, dapat diketahui bahwa performa pengelolaan dan pertanggungjawaban dana BOSDA belum berjalan cukup baik. Ada beberapa kesalahan dalam pelaporan yang masih dilakukan oleh pengurus sekolah. Akan tetapi, akuntabilitas dan transparansi sudah dilaksanakan dengan cukup baik oleh SMPN 8 Kota Pontianak. Kata Kunci: Dana BOSDA, Pengelolaan Dana, Akuntabilitas. ABSTRACT This research aims to determine the implementation of accountability system management of School Operational Assistance Funds (BOSDA) and how the form responsibility based on Regulation of Mayor Number 8 year 2016 in SMPN 8 Pontianak. Analysis of implementation of management and accountability conducted is about the use funds, bookkeeping, reporting at SMPN 8 in Pontianak.Data collection methods used by conducting interviews with BOSDA Treasurer. The data collection also uses Financial Accountability Report, the organizational structure, of the flowchart and direct observation to the school location.The results of the analysis conducted, it can be seen that the performance of management and accountability BOSDA funds have not run well enough. The are some errors in reporting that are still being done by school administrators. However, accountability and transparency have been implemented well enough by SMPN 8 in Pontianak. Keywords: BOSDA Fund, Fund Management, Accountablity.]]>
<![CDATA[AKUNTABILITAS PENGELOLAAN DANA BANTUAN OPERASIONAL SEKOLAH DAERAH DI SMPN 8 KOTA PONTIANAK TAHUN 2016 ]]>
<![CDATA[B1031131055, Syafaati Abda]]>
<![CDATA[ Jurnal KIAFE Vol. 7 No. 1 (2018): Jurnal Mahasiswa Akuntansi ]]>
Publisher : <![CDATA[Undergraduate Program in Accounting, Department of Accounting, Faculty of Economics and Business, Universitas Tanjungpura ]]>
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DOI: 10.26418/kiafe.v7i1.24897
<![CDATA[AKUNTABILITAS PENGELOLAAN DANA BANTUAN OPERASIONAL SEKOLAH DAERAH DI SMPN 8 KOTA PONTIANAK TAHUN 2016 Syafaati Abda Akuntansi ABSTRAK Penelitian ini bertujuan untuk mengetahui penerapan sistem akuntabilitas pengelolaan dana Bantuan Operasional Sekolah Daerah (BOSDA) dan bagaimana bentuk pertanggungjawaban berdasarkan Peraturan Walikota Nomor 8 tahun 2016 di SMPN 8 Kota Pontianak. Analisis penerapan pengelolaan dan pertanggungjawaban yang dilakukan adalah mengenai penggunaan dana, pembukuan, pelaporan yang ada di SMPN 8 Kota Pontianak.Metode pengumpulan data yang digunakan dengan melakukan wawancara dengan Bendahara BOSDA. Pengumpulan data juga menggunakan Laporan Pertanggungjawaban Keuangan, struktur organisasi, flowchart dan serta dilakukan observasi langsung ke lokasi sekolah.Hasil dari analisis yang dilakukan, dapat diketahui bahwa performa pengelolaan dan pertanggungjawaban dana BOSDA belum berjalan cukup baik. Ada beberapa kesalahan dalam pelaporan yang masih dilakukan oleh pengurus sekolah. Akan tetapi, akuntabilitas dan transparansi sudah dilaksanakan dengan cukup baik oleh SMPN 8 Kota Pontianak. Kata Kunci: Dana BOSDA, Pengelolaan Dana, Akuntabilitas. THE ACCOUNTABILITY MANAGEMENT OF SCHOOL OPERATIONAL ASSISTANCE FUNDS AREA AT SMPN 8 IN PONTIANAK YEAR 2016 Syafaati Abda Accounting ABSTRACT This research aims to determine the implementation of accountability system management of School Operational Assistance Funds (BOSDA) and how the form responsibility based on Regulation of Mayor Number 8 year 2016 in SMPN 8 Pontianak. Analysis of implementation of management and accountability conducted is about the use funds, bookkeeping, reporting at SMPN 8 in Pontianak.Data collection methods used by conducting interviews with BOSDA Treasurer. The data collection also uses Financial Accountability Report, the organizational structure, of the flowchart and direct observation to the school location.The results of the analysis conducted, it can be seen that the performance of management and accountability BOSDA funds have not run well enough. The are some errors in reporting that are still being done by school administrators. However, accountability and transparency have been implemented well enough by SMPN 8 in Pontianak. Keywords: BOSDA Fund, Fund Management, Accountablity.]]>
<![CDATA[PENGARUH PEMBIAYAAN MUDHARABAH DAN PEMBIAYAAN MUSYARAKAH TERHADAP PROFITABILITAS PADA BANK UMUM SYARIAH DI INDONESIA PERIODE 2011-2016 ]]>
<![CDATA[B1031131042, Nadya Dwipuspaningrum]]>
<![CDATA[ Jurnal KIAFE Vol. 7 No. 1 (2018): Jurnal Mahasiswa Akuntansi ]]>
Publisher : <![CDATA[Undergraduate Program in Accounting, Department of Accounting, Faculty of Economics and Business, Universitas Tanjungpura ]]>
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DOI: 10.26418/kiafe.v7i1.24918
<![CDATA[PENGARUH PEMBIAYAAN MUDHARABAH DAN PEMBIAYAAN MUSYARAKAH TERHADAP PROFITABILITAS PADA BANK UMUM SYARIAH DI INDONESIA PERIODE 2011-2016 ABSTRAK Penelitian ini bertujuan untuk menganalisis pengaruh pembiayaan mudharabah dan musyarakah terhadap profitabilitas pada bank umum syariah. Metode penelitian menggunakan metode dekriptif kuantitatif dengan populasi adalah semua laporan keuangan tahunan bank umum syariah. Teknik pengambilan sampel menggunakan metode purposive sampling sehingga diperoleh sampel penelitian berupa laporan keuangan tahunan Bank Umum Syariah periode 2011-2016.Variabel dependen (Y) dalam penelitian ini adalah profitabilitas yang diproksikan menggunakan Return On Asset (ROA). Variabel independen (X) meliputi: pembiayaan mudharabah (X1) dan pembiayaan musyarakah (X2). Metode penelitian data menggunakan analisis regresi linier berganda.Hasil penelitian menunjukkan bahwa secara parsial pembiayaan mudharabah dan pembiayaan musyarakah berpengaruh signifikan terhadap profitabilitas (ROA) pada Bank Umum Syariah periode 2011-2016. Dan hasil analisis secara simultan dikeahui bahwa pembiayaan mudharabah dan pembiayaan musyarakah berpengaruh signifikan terhadap profitabilitas (ROA) pada Bank Umum Syariah periode 2011-2016. Kata kunci: pembiayaan mudharabah, pembiayaan musyarakah, profitabilitas (ROA)THE IMPACT OF MUDHARABAH FINANCING AND MUSYARAKAH FINANCING ON THE PROFITABILITY OF ISLAMIC BANKS IN THE PERIODE 2011-2016 ABSTRACT This study aims to analyze the effect of mudharabah and musyarakah financing on profitability in sharia commercial banks. The research method using quantitative decriptive method with population is all annual financial statements of sharia commercial bank. The sampling technique used purposive sampling method to obtain the research sample in the form of annual report of Sharia Commercial Bank in the period of 2011-2016.Dependent variable (Y) in this research is profitability proxyed using Return On Asset (ROA). The independent variables (X) include: mudharabah financing (X1) and musyarakah financing (X2). Methods of research data using multiple linear regression analysis. The results showed that partially mudharabah financing and musyarakah financing have a significant effect on profitability (ROA) at Sharia Commercial Bank in the period 2011-2016. And the results of analysis simultaneously known that mudharabah financing and musyarakah financing have a significant effect on profitability (ROA) at Sharia Commercial Bank period 2011-2016. Keywords: mudharabah financing, musharaka financing, profitability (ROA)]]>
<![CDATA[The Practice of Disclosing Human Capital in Bank Jawa Barat and Banten: From the Perspective of Political Economy of Accounting ]]>
<![CDATA[Puspitasari, Ayu B1034141002]]>
<![CDATA[ Jurnal KIAFE Vol. 7 No. 1 (2018): Jurnal Mahasiswa Akuntansi ]]>
Publisher : <![CDATA[Undergraduate Program in Accounting, Department of Accounting, Faculty of Economics and Business, Universitas Tanjungpura ]]>
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DOI: 10.26418/kiafe.v7i1.24944
<![CDATA[The purpose of this research is to know the practice of HCD in Bank BJB"™s annual reports from the perspective of PEA and to know the reasons for or motivations behind disclosure of HC in Bank BJB"™s annual report from the perspective of PEA. Nine years annual reports (2008 "“ 2016) of Bank BJB are analyzed in qualitative manner by employing content analysis method. Findings reveal that HCD in Bank BJB"™s annual reports have economic, social, and political aspects. It is a way to reduce tension among stakeholders and information asymmetry. Besides, motivations behind HCD are various. However, in general, it is because HC is an important asset for company to achieve its vision. HC is used to create value for company, sustain, and legitimize its existence. Therefore, findings correspond with theory of PEA which state that HCD is a mean to create, sustain, and legitimize activities in the private interest of the firm.Keywords: human capital, disclosure, political economy of accounting]]>
<![CDATA[PENGARUH THEORY OF PLANNED BEHAVIOR DAN READINESS FOR CHANGE TERHADAP IMPLEMENTASI PERATURAN PEMERINTAH NOMOR 71 TAHUN 2010 (STUDI KASUS PADA BADAN PENGELOLA KEUANGAN DAN ASET DAERAH KABUPATEN MEMPAWAH) ]]>
<![CDATA[B1031141027, Rosi Furwani]]>
<![CDATA[ Jurnal KIAFE Vol. 7 No. 1 (2018): Jurnal Mahasiswa Akuntansi ]]>
Publisher : <![CDATA[Undergraduate Program in Accounting, Department of Accounting, Faculty of Economics and Business, Universitas Tanjungpura ]]>
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DOI: 10.26418/kiafe.v7i1.25065
<![CDATA[This research aimed to analyzing the effect of attitude, subjective norm, perceived behavioral control and readiness for change toward implementing the Government Regulation Number 71 of 2010 concerning the accrual-based governmental accounting standard. This research used a quantitative approach with the closed questionnaire method. The research sample were all the government employees who working at Office For Management of Regional Finance and Assets in Mempawah Regencies. The research result indicates that the variables of subjective norm and readiness for change have the positive and significant effect of implementing Government Regulation Number 71 of 2010, where as the attitude and perceived behavioral control doesn"™t indicate the significant relationship with the implementing Government Regulation Number 71 of 2010.Keywords : Theory of planned behavior, Readiness for change, implementation]]>
<![CDATA[EMPIRICAL INVESTIGATION ON GOOD CORPORATE GOVERNANCE AND INTELLECTUAL CAPITAL REPORTING : CASE STUDY OF PT. BANK PEMBANGUNAN DAERAH KALIMANTAN BARAT ]]>
<![CDATA[STEVANA SURYANI RASIMIN, STEVANA SURYANI RASIMIN B1034141006]]>
<![CDATA[ Jurnal KIAFE Vol. 7 No. 1 (2018): Jurnal Mahasiswa Akuntansi ]]>
Publisher : <![CDATA[Undergraduate Program in Accounting, Department of Accounting, Faculty of Economics and Business, Universitas Tanjungpura ]]>
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DOI: 10.26418/kiafe.v7i1.25066
<![CDATA[ABSTRACTThis study is a qualitative research that examines the annual report of Bank Kalbar with the purpose: to analyze the extent of intellectual capital disclosure (ICD); analyze the most disclosed category and its generating factors; examining the Good Corporate Governance (GCG) influence in Bank Kalbar ICD. In analyzing the content of the annual report, this research use content analysis technique and the paragraph method is adopted as the unit of analysis. Moreover, the sample of the data is chosen based on purposive sampling approach. As the result, the data used in this research is Bank Kalbar 10 years latest annual report. The result of this study indicates the extent of Bank Kalbar"™s intellectual capital disclosure is low because of the lack of guidelines and pressure that motivates Bank Kalbar to improve the company"™s ICD. Hence for the most disclosed categories, human capital received the highest disclosure based on the word count result. Bank Kalbar focus on its human capital disclosure because it is an important aspects in Bank Kalbar"™s value creation process. Besides, human capital is hard to be imitable or replaced by the competitors and also their skills, ability and competencies are rare and unique. To gain the added value from the company"™s ICD, Bank Kalbar is expected to be able to manage and even disclosed its IC. Therefore, the role of GCG is very important. GCG provides the guidelines to Bank Kalbar not only in managing its assets, helping bank Kalbar in achieving its vision and mission, but also in its assets disclosure through the implementations of its principles. Keyword: Intellectual Capital, GCG, Disclosure, Extent, Annual Report]]>
<![CDATA[ANALISIS PENERAPAN PSAK NOMOR 45 TENTANG PELAPORAN KEUANGAN ENTITAS NIRLABA (STUDI KASUS PADA MASJID ASSHABIRIN PONTIANAK) ]]>
<![CDATA[B1031141022, Shahsha Inka]]>
<![CDATA[ Jurnal KIAFE Vol. 7 No. 1 (2018): Jurnal Mahasiswa Akuntansi ]]>
Publisher : <![CDATA[Undergraduate Program in Accounting, Department of Accounting, Faculty of Economics and Business, Universitas Tanjungpura ]]>
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DOI: 10.26418/kiafe.v7i1.25073
<![CDATA[Asshabirin Mosque Pontianak is a non-profit entity that is shaped as a place of worship and established in a strategic environment. Based on the explanation, the authors are interested in conducting related research to apply PSAK No. 45 regarding Non-Profit Company Financial Reporting to the financial statements that have been prepared by Masjid Asshabirin Pontianak, to know the financial reporting system applied, to know the constraints in applying PSAK No. 45, and quality information from the reporting itself. The analytical tool used by the authors is the qualitative analysis that is using PSAK No. 45 in preparing financial statements and questionnaires to know the constraints faced by non-profit entities in applying PSAK No. 45. Internal Constraints are (a) the background of the treasurer does not comply with the responsibilities given, and lack of understanding will present the financial statements that are lacking (b) the existence of a mutual agreement among management about financial reporting system. While external obstacles are: (a) there is no socialization and direct education from related parties concerning PSAK No. 45. (b) there is no regulation from the government to make PSAK No. 45 as a reference for the preparation of financial statements.Keywords: Nonprofit Entity, Financial Statement, PSAK 45]]>
<![CDATA[PENGARUH RETURN ON ASSETS (ROA) DAN LEVERAGE TERHADAP MANAJEMEN LABA DENGAN KEPEMILIKAN INSTITUSIONAL SEBAGAI MODERASI (STUDI KASUS PADA PERUSAHAAN MANUFAKTUR SUB SEKTOR INDUSTRI BARANG KONSUMSI YANG TERDAFTAR DI BURSA EFEK INDONESIA 2014-2016) ]]>
<![CDATA[B1031141037, AHMAD NUR ARIEF]]>
<![CDATA[ Jurnal KIAFE Vol. 7 No. 1 (2018): Jurnal Mahasiswa Akuntansi ]]>
Publisher : <![CDATA[Undergraduate Program in Accounting, Department of Accounting, Faculty of Economics and Business, Universitas Tanjungpura ]]>
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DOI: 10.26418/kiafe.v7i1.25108
<![CDATA[This study aims to analyze and provide empirical evidence on the effect of return on assets (ROA) and leverage on earnings management with institutional ownership as a moderating variable. Discretionary accruals are used as earnings management proxies and are calculated using the modified Jones model.The research population is 37 consumer goods industry companies listed in Indonesia Stock Exchange (BEI). The research data is secondary data derived from the annual financial report of consumer goods industry companies for the period 2014-2016. Based on purposive sampling method, there are 34 companies that can be used as samples. The analysis technique used in this research is the moderated regression analysis.The result shows that ROA and leverage have no effect on earnings management, and institutional ownership cannot moderate the relationship of ROA and leverage with earnings management.Keywords: Institutional ownership, leverage, earning management, Return on Assets (ROA)]]>
