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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 : -
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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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AUDIT DIGITALIZATION BY AUDIT TOOL AND LINKED ARCHIVE SYSTEMS (ATLAS) IN SUPPORTING FINANCIAL REPORT AUDIT Yusnita, Erni; Jaudah, Jihan Fadhilah Hang; Melisa, Melisa; Winarti, Tri; Fajaria, Ulfa; Maulana, Muhammad Ilham; Ikhsan, Syarbini; Espa, Vitriyan
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.v1i1.64034

Abstract

The audit of financial statements is one of the aspects that is influenced by the presence of Computer-Assisted Audit Techniques at the Public Accounting Firm as audit work papers, making it easier for auditors to provide their services. The Audit Tool and Linked Archive System (ATLAS) application assists auditors in the application of Auditing Standards and Public Accountant Professional Standards. The purpose of this study is to determine the auditor's perspective at KAP Syarbini Ikhsan on audit digitization through the ATLAS application in supporting the financial statement audit process. The method in this research is descriptive qualitative, which is based on theoretical studies, results from previous studies, observations, and interviews, which are then collected, analyzed, and concluded. The results of the research show that the ATLAS application acts as a tool for the Ministry of Finance to seek uniform reporting for all public accounting firms in Indonesia. Other results also show that KAP Syarbini Ikhsan has been slowly implementing ATLAS since 2019 to support its financial report audit process, but this implementation has not been carried out optimally.
Pengaruh Pertumbuhan Penjualan, Investment Opportunity Set (IOS), Working Capital Turnover (WCTO), dan Arus Kas Bebas terhadap Nilai Perusahaan pada Perusahaan Property dan Real Estate yang Terdaftar di Bursa Efek Indonesia Tahun 2018–2020 Putri, Della Arnita
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.v3i1.64060

Abstract

This study examines the effects of sales growth, Investment Opportunity Set, Working Capital Turnover, and free cash flow on firm value in property and real estate companies listed on the Indonesia Stock Exchange during the 2018–2020 period. The study employs a quantitative associative approach using secondary data obtained from audited financial statements. The sample was selected through purposive sampling and consisted of 46 companies, resulting in 138 initial firm-year observations. After eliminating 39 outlier observations, 99 observations were included in the final analysis. Firm value was measured using Price-to-Book Value, while Investment Opportunity Set was proxied by current assets to net sales. Data were analyzed using descriptive statistics, classical assumption tests, multiple linear regression, and hypothesis testing with IBM SPSS version 25. The results show that Working Capital Turnover and free cash flow have positive and significant effects on firm value. Sales growth has a negative but insignificant effect, while Investment Opportunity Set has a positive but insignificant effect. Simultaneously, the four independent variables do not significantly affect firm value. The adjusted coefficient of determination is 5.4%, indicating that the model has limited explanatory power.
Analisis Pengaruh Tingkat Kesehatan Bank dengan Menggunakan Metode CAMEL terhadap Profitabilitas pada Sektor Perbankan Periode 2017–2021 Andika, Andika
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.v3i1.64589

Abstract

This study examines the effects of bank soundness indicators based on the CAMEL method on profitability in banking-sector companies listed on the Indonesia Stock Exchange during the 2017–2021 period. The study employs a quantitative descriptive approach using secondary data obtained from annual financial statements. The sample was selected through purposive sampling and consisted of 23 banking companies, resulting in 115 firm-year observations. Bank profitability was measured using Return on Assets, while bank soundness was represented by the Capital Adequacy Ratio, Non-Performing Loan ratio, Net Interest Margin, Operating Expenses to Operating Income ratio, and Loan-to-Deposit Ratio. Data were analyzed using descriptive statistics, classical assumption tests, multiple linear regression, and hypothesis testing with SPSS. The results show that Net Interest Margin has a positive and significant effect on Return on Assets, while Operating Expenses to Operating Income has a negative and significant effect. Capital Adequacy Ratio, Non-Performing Loan ratio, and Loan-to-Deposit Ratio do not have significant effects on Return on Assets. Simultaneously, the five CAMEL indicators significantly affect bank profitability. The adjusted coefficient of determination is 87.5%, indicating that the research model explains 87.5% of the variation in Return on Assets.
Pengaruh Corporate Social Responsibility terhadap Nilai Perusahaan dengan Green Accounting sebagai Variabel Moderasi (Studi Empiris pada Perusahaan yang Terdaftar dalam Indeks SRI-KEHATI di Bursa Efek Indonesia Periode 2018–2021) Widianti, Widianti
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.v3i1.64608

Abstract

This study examines the effect of Corporate Social Responsibility disclosure on firm value, with green accounting as a moderating variable, in companies listed in the SRI-KEHATI Index on the Indonesia Stock Exchange during the 2018–2021 period. The study employs a quantitative causal approach using secondary data obtained from annual reports and sustainability reports. The sample was selected through purposive sampling and consisted of 14 companies, resulting in 56 firm-year observations. Corporate Social Responsibility was measured using the Corporate Social Responsibility Disclosure Index based on the GRI-G4 guidelines, firm value was measured using Price-to-Book Value, and green accounting was proxied by PROPER ratings issued by the Ministry of Environment and Forestry. Data were analyzed using simple linear regression and Moderated Regression Analysis with SPSS. The results show that Corporate Social Responsibility has a negative and significant effect on firm value. Green accounting is unable to moderate the relationship between Corporate Social Responsibility and firm value. The coefficient of determination is 9.7% for the direct-effect model and 10.2% for the moderated model, indicating limited explanatory power.
Efektivitas Penggunaan Mobile Payment Online System (MPOS) Pada Pemungutan Pajak Restoran Di Kabupaten Mempawah (Studi Kasus Pada Badan Pengelola Pajak dan Retribusi Daerah Kabupaten Mempawah) Ihsan, Ahmad
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.v3i1.64731

Abstract

This study evaluates the effectiveness of the Mobile Payment Online System (MPOS) in supporting restaurant tax collection in Mempawah Regency. The study employs a descriptive qualitative approach and was conducted at the Regional Tax and Retribution Management Agency of Mempawah Regency and selected restaurant taxpayers. Data were collected through interviews, observation, and document analysis involving tax officials and MPOS users. Effectiveness was assessed based on policy accuracy, implementation accuracy, target accuracy, ease of use, and the ability to address operational constraints. The results show that restaurant tax collection after the implementation of MPOS was categorized as highly effective, with effectiveness ratios of 123% in 2019, 119% in 2020, and 120% in 2021. MPOS facilitates online transaction reporting, enables real-time monitoring by tax officials, and helps reduce underreporting and other forms of taxpayer non-compliance. The system is also considered easy to learn and operate. Although several constraints were identified, including unstable internet connections, device malfunctions, limited personnel, and taxpayer reluctance to record transactions, these problems were generally resolved through technical assistance, vendor support, and internet access provision. Overall, MPOS improves the transparency, monitoring, and effectiveness of restaurant tax collection in Mempawah Regency.
Pengaruh Ukuran Perusahaan, Kompleksitas Operasi, Audit Tenure, Opini Audit, dan Audit Switching terhadap Audit Delay pada Perusahaan Sektor Property dan Real Estate yang Terdaftar di Bursa Efek Indonesia Azhari, Fajrul
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.v3i1.64740

Abstract

This study examines the effects of firm size, operating complexity, audit tenure, audit opinion, and auditor switching on audit delay in property and real estate companies listed on the Indonesia Stock Exchange during the 2019–2021 period. The study employs a quantitative approach using secondary data obtained from audited annual financial statements. The sample was selected through purposive sampling and consisted of 57 companies, resulting in 171 firm-year observations. Audit delay was measured using a dummy variable, while firm size was measured using the natural logarithm of total assets, operating complexity was measured by the number of subsidiaries, audit tenure was measured by the consecutive number of engagement years, and audit opinion and auditor switching were measured using dummy variables. Data were analyzed using logistic regression with EViews version 12. The results show that firm size, operating complexity, and audit opinion significantly affect audit delay. In contrast, audit tenure and auditor switching do not have significant effects. Simultaneously, the five independent variables significantly affect audit delay. The McFadden R-squared value is 34.0%, indicating that the model explains 34.0% of the variation in audit delay.
TTHE EFFECT OF PROFITABILITY, LEVERAGE, AND FREE CASH FLOW ON DIVIDEND POLICY (EMPIRICAL STUDY ON CONSUMER GOODS COMPANY LISTED ON INDONESIA STOCK EXCHANGE) Rahmawati, Indah Retno
Jurnal KIAFE Vol. 1 No. 3 (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.v1i3.67770

Abstract

This study aims to examine the effect of profitability, leverage, and free cash flow on dividend policy in consumer goods companies listed on the Indonesia Stock Exchange (IDX) for the 2017-2021 period. This type of research is quantitative research. The data used is secondary data in the form of financial reports downloaded from the official website of the Indonesia Stock Exchange (IDX). The research sample was taken using a purposive sampling method and obtained 21 companies that met the criteria. The analysis carried out in this study includes descriptive statistical analysis test, classical assumption test, multiple regression and hypothesis analysis with analysis using SPSS 26 software. The test results simultaneously show that the variables of profitability, leverage, and free cash flow have a significant effect on dividend policy. While the partial test results show that the profitability variable has a positive effect on dividend policy, leverage has a positive effect on dividend policy, while free cash flow has a negative effect on dividend policy.
ANALISIS KEKUATAN RASIO KEUANGAN UNTUK MEMPREDIKSI KONDISI FINANCIAL DISTRESS (STUDI PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2017-2021) Yuniarti, Yuniarti
Jurnal KIAFE Vol. 1 No. 2 (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.v1i2.72305

Abstract

This study aims to analyze the power of financial ratios in predicting the occurrence of financial distress. The financial ratio variables used in this research are liquidity ratios, profitability ratios, leverage ratios, and operating cash flow ratios. This research is associative, using purposive sampling method. Manufacturing companies are the population in this study with the results of 165 research sample data. The analysis technique used in this study is logistic regression. There are five variables used in this study: financial distress as the dependent variable, while the liquidity ratio, profitability ratio, leverage ratio and operating cash flow ratio as the independent variable. The results of this study indicate that the liquidity ratio proxied by CR has a significant negative effect on financial distress, the profitability ratio proxied by ROA has a significant negative effect on financial distress. leverage proxied by DER has no significant effect on financial distress, the operating cash flow ratio has no effect on financial distress. Based on these results, management is expected to be able to make the right decisions to improve conditions of financial difficulties that lead to potential bankruptcy.
ANALISIS IMPLEMENTASI SAK- ETAP TERHADAP PENYAJIAN LAPORAN KEUANGAN PERUSAHAAN KONSTRUKSI PADA CV.AIRLANGGA Safiera, Ratu Afifa
Jurnal KIAFE Vol. 1 No. 2 (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.v1i2.72308

Abstract

ABSTRACTThe SAK-ETAP financial report is a financial report that can be used by entities without public accountability. Entity refers to an institution, organization, or business entity. It is called an entity without public accountability if the entity does not have significant public accountability and only publishes financial reports for general purposes for external users. SAK-ETAP financial reports can provide information on the financial position, financial performance and cash flow reports of an entity which is useful for certain users in making economic decisions. The object of this research is CV.Airlangga which operates in the field of civil and building construction services. The aim of the research is to determine the suitability between the financial reports prepared by CV.Airlangga and the financial reports based on SAK-ETAP. This research is qualitative research and the data collection techniques used are observation, interviews, documentation and literature study methods. The results of the research conducted concluded that CV.Airlangga's financial reports had not implemented SAK-ETAP in presenting its financial reports. CV.Airlangga only presents 2 financial reports, namely the balance sheet and profit and loss, while according to SAK-ETAP there are 5 components in presenting financial reports, namely the balance sheet, profit and loss report, capital changes report, cash flow report and financial statement flow notes. The obstacles faced by CV. Airlngga in implementing SAK-ETAP are a lack of socialization regarding the importance of implementing SAK-ETAP for companies, a lack of human resources who have the ability to prepare financial reports based on SAK-ETAP, weak supervision from interested parties regarding financial reports.
PENGARUH PROFITABILITAS DAN FREE CASH FLOW TERHADAP MANAJEMEN LABA RIIL DENGAN KUALITAS AUDIT SEBAGAI PEMODERASI (STUDI EMPIRIS PADA PERUSAHAAN SEKTOR BARANG KONSUMSI YANG TERDAFTAR DI BEI TAHUN 2019-2021) Wahyuni, Wahyuni
Jurnal KIAFE Vol. 1 No. 2 (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.v1i2.72310

Abstract

This research aims to 1) test the effect of profitability on real earnings management 2) test the effect of Free cash flow on real earnings management 3) test the effect of profitability on real earnings management with audit quality as a moderator 4) to test the effect of Free cash flow on real earnings management with audit quality as a moderator. The population in this research are consumer goods sector companies listed on the Indonesia Stock Exchange in 2019-2021. The sample selection used a purposive sampling method to obtain 48 companies in the consumer goods sector. The research period was 3 years and 144 data were studied. This research uses panel data regression analysis and Moderated Regression Analysis (MRA). The selected panel data model is random effect followed by classic assumption tests, namely the normality test and multicollinearity test. The results of this research show that profitability has an insignificant positive effect on real earnings management. Free cash flow has a significant positive effect on earnings management. Audit quality can weaken the influence of profitability on real earnings management. On the other hand, audit quality can strengthen the influence of Free cash flow on real earnings management.

Page 184 of 193 | Total Record : 1926

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