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AYU PUSPITASARI
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Jurnal Kajian Ilmiah Akuntansi Fakultas Ekonomi UNTAN (KIAFE)
Published by Universitas Tanjungpura
ISSN : -     EISSN : 30635322     DOI : -
Core Subject :
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.
Arjuna Subject : -
Articles 1,926 Documents
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Pengaruh Kinerja Keuangan terhadap Harga Saham Perusahaan Makanan dan Minuman di Bursa Efek Indonesia Periode 2019–2021 Yulianto, Yocelyn
Jurnal KIAFE Vol. 3 No. 1 (2025): April 2025
Publisher : Undergraduate Program in Accounting, Department of Accounting, Faculty of Economics and Business, Universitas Tanjungpura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26418/kiafe.v3i1.63866

Abstract

This study examines the effects of financial performance on stock prices in food and beverage companies listed on the Indonesia Stock Exchange during the 2019–2021 period. The study employs a quantitative causal approach using secondary data obtained from audited annual reports and financial statements. The sample was selected through purposive sampling and consisted of 132 firm-year observations. Financial performance was represented by the Current Ratio, Debt-to-Equity Ratio, Return on Assets, Total Asset Turnover, growth in Earnings per Share, and Price-to-Book Value. Data were analyzed using panel-data regression with EViews version 12. Based on the Chow, Hausman, and Lagrange Multiplier tests, the random-effects model was selected as the most appropriate estimation model. The results show that Return on Assets, Total Asset Turnover, and Price-to-Book Value have positive and significant effects on stock prices. The Current Ratio has a positive but insignificant effect, while the Debt-to-Equity Ratio and growth in Earnings per Share have negative but insignificant effects. Simultaneously, all six financial-performance indicators significantly affect stock prices. The adjusted coefficient of determination is 35.54%, indicating that the model explains 35.54% of the variation in stock prices.
ANALISIS KEPUASAN MASYARAKAT TERHADAP PELAYANAN PUBLIK PADA KANTOR DESA MEKAR SEKUNTUM KECAMATAN TELUK KERAMAT KABUPATEN SAMBAS Indrayani, Indrayani; Haryono, Haryono
Jurnal KIAFE Vol. 1 No. 1 (2023): JURNAL KAJIAN ILMIAH AKUNTANSI
Publisher : Undergraduate Program in Accounting, Department of Accounting, Faculty of Economics and Business, Universitas Tanjungpura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26418/kiafe.v1i1.64023

Abstract

The village is the smallest government administration device in society. The village becomes a unit in service to the village community through village officials, the service unit is one of the main indicators of the success of the village community, the community satisfaction indicator is the main indicator in producing quality and quality services. The purpose of this study was to find out how satisfied the people of Mekar Sekuntum Village, Teluk Keramat District, Sambas Regency, were in responding to village office services during the service process to the community. Data collection was carried out using the questionnaire method while data analysis used the community satisfaction index (IKM). The research sample is the community of the village of Mekar Sekuntum, Teluk Keramat sub-district, Sambas district, totaling 17 people. The results of this study indicate that the overall score of 69.75 from the indicators tested indicates that the services of the Mekar Sekuntum village office can be said to be GOOD because they are in category B.
PENGELOLAAN PERMINTAAN DAN KAPASITAS PRODUKSI PADA SEKTOR JASA DI GRAFIKA OFFSET PONTIANAK Oktaliani, Ummi; Hijriah, Amanah
Jurnal KIAFE Vol. 1 No. 1 (2023): JURNAL KAJIAN ILMIAH AKUNTANSI
Publisher : Undergraduate Program in Accounting, Department of Accounting, Faculty of Economics and Business, Universitas Tanjungpura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26418/kiafe.v1i1.64024

Abstract

The service sector plays a very important role in the Indonesian economy. One phenomenon regarding the service sector is the continued growth of companies in the service industry, one of which is printing companies. This study aims to understand how to manage demand and production capacity from Offset Graphics. The method used in this research is descriptive qualitative method with the aim of describing, exploring, and obtaining information related to problems and phenomena that occur so that they can become information for solving problems that occur. This study uses observation, interviews, and literature studies as data collection techniques. With the phenomenon that occurs which is often related to delays in fulfilling consumer requests, the hope of this research is to increase demand for goods in Offset Graphics, namely to improve production quality by implementing company Standard Operating Procedures (SOP) in production activities and continuing to control inventory through FIFO method.
SEBERAPA EFEKTIFKAH SIMBADA DALAM PENGELOLAAN BARANG MILIK DAERAH PADA BADAN KEUANGAN DAERAH PONTIANAK Berlianti, Reinanda; Putri, Nenden Maharani Cempaka; Ginting, Rafles
Jurnal KIAFE Vol. 1 No. 1 (2023): JURNAL KAJIAN ILMIAH AKUNTANSI
Publisher : Undergraduate Program in Accounting, Department of Accounting, Faculty of Economics and Business, Universitas Tanjungpura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26418/kiafe.v1i1.64025

Abstract

The study aims to determine the effectiveness of the use of the Regional Goods and Assets Management Information System (SIMBADA) at the Regional Financial Board of Pontinak City. The data collection technique used by the researchers was an interview method using 1 key informant, namely employees in the area of regional assets at the Pontianak City Regional Financial Agency (BKD) as a sample. While the data analysis technique used is descriptive qualitative analysis and SWOT analysis. The results of this study are that there are factors that help in the effectiveness of using SIMBADA, namely having applications that can only be accessed by employees as users so as to minimize the occurrence of incorrect data entry making it a SIMBADA strength in regional asset management, and there are opportunities, namely SIMBADA provides optimization in management of Regional Property (BMD) at the Regional Financial Agency (BKD). The inhibiting factor in the effectiveness of using SIMBADA is the lack of an adequate system. Meanwhile, the threat is that there is a recording of regional assets that is not carried out properly. The results of this study indicate that the implementation of the use of SIMBADA in the Pontianak City regional financial agency (BKD) is considered to be effective.
PENERAPAN PROSEDUR PENERIMAAN ZAKAT, INFAK DAN SEDEKAH PADA BAZNAS KOTA PONTIANAK Syaefuloh, Riski Maulana; Rohman, Rohman; Redhea, Yaswinta Ulfa; Fahmi, Muhammad; Yunita, Khristina
Jurnal KIAFE Vol. 1 No. 1 (2023): JURNAL KAJIAN ILMIAH AKUNTANSI
Publisher : Undergraduate Program in Accounting, Department of Accounting, Faculty of Economics and Business, Universitas Tanjungpura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26418/kiafe.v1i1.64026

Abstract

This study aims to describe the application of procedures for receiving zakat, infaq, and alms that have been carried out by BAZNAS Pontianak. This research is a descriptive qualitative research with data collection methods through interviews, observation and documentation. Acceptance of ZIS at BAZNAS Pontianak basically refers to Standard Operating Procedures (SOP). BAZNAS Pontianak has two types of SOPs, namely SOPs for receipt of ZIS funds in the form of cash, bank/e-wallet transfers or goods and SOPs for distribution or utilization of ZIS in the form of petty cash and down payments for work programs. The results of this study indicate that the implementation of the ZIS acceptance procedure carried out by BAZNAS Pontianak complies with the SOP (Standard Operational Procedure) made by the Central BAZNAS. However, BAZNAS Pontianak has not fully implemented the SOP for receiving ZIS in the form of goods.
IMPLEMENTASI KETERBUKAAN INFORMASI PUBLIK PADA BIRO ADMINISTRASI PIMPINAN Syahrial, Helsa; Rahayu, Sri; Dosinta, Nina Febriana
Jurnal KIAFE Vol. 1 No. 1 (2023): JURNAL KAJIAN ILMIAH AKUNTANSI
Publisher : Undergraduate Program in Accounting, Department of Accounting, Faculty of Economics and Business, Universitas Tanjungpura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26418/kiafe.v1i1.64027

Abstract

This research is conducted to find out how to implement the public information transparency of Biro Administrasi Pimpinan that corresponds with UU Nomor 14 Tahun 2008. This research using a descriptive qualitative method. The data collection method is an interview method. With the two-count informan Kepala Bagian Materi Komunikasi dan Pimpinan and Kepala Sub Bagian TU. The research shows that Biro Adminitrasi Pimpinan has been implementing information according to UU Nomor 14 Tahun 2008, the information about leadership activities can be seen on the social media Biro Administrasi Pimpinan and application SIAP KALBAR although there are still such obstacles as tge tools and infrastructure that sometimes lack of the coverage of executive activities and for the future management Biro Administrasi Pimpinan plans to provide the media center for interactive dialog activities.
DANA BOS DAN KUALITAS PENDIDIKAN Pertiwi, Sri Indah
Jurnal KIAFE Vol. 1 No. 1 (2023): JURNAL KAJIAN ILMIAH AKUNTANSI
Publisher : Undergraduate Program in Accounting, Department of Accounting, Faculty of Economics and Business, Universitas Tanjungpura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26418/kiafe.v1i1.64028

Abstract

This study aims to determine the effectiveness of BOS funds as measured by several educational indicators, including average years of schooling (RLS), school life expectancy (HLS), net enrollment rate (APM), gross enrollment ratio (APK), and number of school dropouts. Type and source of data used is secondary data. Data collection technique through literature studies with data analysis methods, namely descriptive qualitative analysis. The research results show that the impact of BOS funds on the quality of education is still not effective. In 2010-2021, RLS and HLS in Indonesia have continued to increase but not significantly for the last 12 years. The APM and APK for 2017-2021 also show inequality between each level of education where community participation is low in studying at the junior and senior high school levels. This has an impact on the high number of dropouts, especially at the elementary level. Thus, BOS funds can be more focused on reducing the dropout rate by supervising the implementation of the BOS program so that the use of BOS funds can be more effective.
SISTEM INFORMASI VERIFIKASI KELENGKAPAN SURAT PERTANGGUNGJAWABAN DESA KUALA DUA (E-SPJ) SEBAGAI PERCEPATAN ADMINSTRASI Gultom, Asido Gerrald Iglasias
Jurnal KIAFE Vol. 1 No. 1 (2023): JURNAL KAJIAN ILMIAH AKUNTANSI
Publisher : Undergraduate Program in Accounting, Department of Accounting, Faculty of Economics and Business, Universitas Tanjungpura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26418/kiafe.v1i1.64029

Abstract

The E-SPJ is an information system design in the form of a website that is designed with the aim of verifying the completeness of the SPJ and as a storage database for the SPJ activity records that have been implemented. The design of the E-SPJ information system can also be used to see the completeness of the SPJ and can classify completed and incomplete SPJs. The method used in the design of the E-SPJ information system is to use the system approach and development method. The system approach method uses DFD (Data Flow Diagram) and the system development method uses the Waterfall Model method. The results of the design of the E-SPJ information system are in the form of a proposed system design and general description (design of the E-SPJ website display). The design of the E-SPJ information system is expected to help increase the effectiveness and smooth administration of the system, as well as anticipate findings of incomplete SPJ that have been carried out by work units or village officials in the Desa Kuala Dua Government.
ANALISIS EFEKTIVITAS DAN KONTRIBUSI PAJAK DAERAH SEBAGAI SUMBER PAD KOTA PONTIANAK (Studi Pada Badan Keuangan Daerah Kota Pontianak Tahun 2017-2021) Pramesti, Ajeng; Ramadhannisa, Ifanka; Damayanti, Fera
Jurnal KIAFE Vol. 1 No. 1 (2023): JURNAL KAJIAN ILMIAH AKUNTANSI
Publisher : Undergraduate Program in Accounting, Department of Accounting, Faculty of Economics and Business, Universitas Tanjungpura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26418/kiafe.v1i1.64030

Abstract

This research was conducted to examine the effectiveness and contribution of local taxes to local revenue (PAD) in Pontianak City. This research uses descriptive research. The source of the data to be obtained for this research is secondary data in the form of tables on the development of Pontianak City Regional Original Revenue Realization in 2017-2021. Data analysis techniques in this study used the effectiveness ratio analysis technique and contribution ratio analysis. The research results show that in 2017-2020 the level of effectiveness of regional tax revenues is quite effective, and the contribution of local taxes to Regional Original Revenue (PAD) for 2017-2021 is very good. The Regional Government of Pontianak City should continue to improve supervision, socialization and evaluation of local taxes so that local tax revenues achieve the tax target.
PENERAPAN AKUNTANSI NIRLABA BERDASARKAN ISAK 35 (STUDI KASUS PADA PERBAKIN KOTA PONTIANAK) Fakhri'alauddin, Muhammad
Jurnal KIAFE Vol. 1 No. 1 (2023): JURNAL KAJIAN ILMIAH AKUNTANSI
Publisher : Undergraduate Program in Accounting, Department of Accounting, Faculty of Economics and Business, Universitas Tanjungpura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26418/kiafe.v1i1.64031

Abstract

This study aims to find out how financial management is in non-profit organizations and see how the records are related to the standards issued by the Indonesian Institute of Accountants (IAI) in financial reporting for non-profit organizations, namely ISAK 35 in Perbakin, Pontianak City. This study uses a qualitative method. Data was collected using interviews, documentation and literature studies. The interview was conducted with the treasurer of the organization. The results of this study indicate that Perbakin Pontianak has not yet recorded financial reports in accordance with ISAK 35. This is because they do not understand financial standards and the management is still based on previous financial reports.

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