cover
Article Per Year (5 Year)
All
Home Page
OAI Link
Editorial Team
Contact
Reviewer
Google Scholar
Contact Name
AYU PUSPITASARI
Contact Email
ayu.puspitasari@ekonomi.untan.ac.id
Phone
+6281584248678
Journal Mail Official
ayu.puspitasari@ekonomi.untan.ac.id
Editorial Address
Jl. Prof. Dr. H. Hadari Nawawi Pontianak 78124, West Kalimantan, Indonesia
Location
Kota pontianak,
Kalimantan barat
INDONESIA
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
 183   184   185   186   187 
PENGARUH PAJAK, UKURAN PERUSAHAAN, TUNNELING INCENTIVE, DAN PROFITABILITAS TERHADAP KEPUTUSAN TRANSFER PRICING (STUDI EMPIRIS PADA PERUSAHAAN SEKTOR BASIC MATERIALS YANG LISTING DI BURSA EFEK INDONESIA PERIODE 2019 "“ 2021) Yusnita, Erni
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.v1i2.72311

Abstract

This research aims to test and analyze the influence of taxes, company size, tunneling incentives and profitability on transfer pricing decisions. The population in this study was 93 companies in the basic materials sector listed on the Indonesia Stock Exchange (BEI) for the 2019-2021 period. This research method is panel data regression using the Eviews version 12 tool. The results of this research show that partially the variables tax, company size and profitability have no influence on transfer pricing decisions, and the tunneling incentive variable has an influence on transfer pricing decisions. The research results show that simultaneously the variables tax, company size, tunneling incentive and profitability have no effect on transfer pricing decisions.
Studi Empiris Pada Perusahaan yang Mendapat Penilaian PROPER dari Kementerian Lingkungan Hidup dan Hutan dan Terdaftar Di Bursa Efek Indonesia Tahun 2017-2021 Domineka, Billy Ghozali
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.v1i2.72313

Abstract

This research aims to provide awareness for companies not only to generate maximum profits, but also how these profits can provide benefits to society, because company activities in generating profits will have consequences for the environment around them. The results of this research state that: (1) Environmental performance has a negative and significant effect on corporate financial performance. (2) Environmental costs cannot affect corporate financial performance. (3) Environmental performance cannot influence corporate social responsibility disclosure. (4) Environmental costs cannot influence corporate social responsibility disclosure. (5) Corporate social responsibility disclosure has a negative effect on corporate financial performance. (6) Environmental performance cannot indirectly influence corporate financial performance with corporate social responsibility disclosure as an intervening variable. (7) Environmental costs can indirectly influence corporate financial performance with corporate social responsibility disclosure as an intervening variable.
PENGARUH LEVERAGE, LIKUIDITAS DAN UKURAN PERUSAHAAN TERHADAP PROFITABILITAS (Studi Kasus Pada Sektor Perusahaan Food and Beverage Yang Terdaftar di Bursa Efek Indonesia Periode 2017-2021) William, William
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.v1i2.72316

Abstract

This study aims to examine and analyze the effect of leverage, liquidity and company size on profitability in food and beverage companies for the 2017-2021 period. The data analysis technique used is panel regression analysis. The data used is sourced from the Indonesia Stock Exchange which consists of 35 food and beverage companies. The results of the data analysis show that leverage has a positive and significant effect on profitability, liquidity has a positive and significant effect on profitability and firm size has a negative and significant effect on profitability.
PENGARUH PROFITABILITAS, PERTUMBUHAN PERUSAHAAN DAN UKURAN PERUSAHAAN TERHADAP NILAI PERUSAHAAN PADA INDUSTRI PERKEBUNAN KELAPA SAWIT YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2017-2021 Chandra, Sally Anggraini
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.v1i2.72321

Abstract

This research aims to examine the influence of profitability ratios, company growth and company size on company value. This research uses a type of research with a quantitative approach where the research data is in the form of secondary data. The population in this research is 24 companies in the palm oil plantation sector that have been listed on the Indonesia Stock Exchange (BEI) for the 2017-2021 period. Determination of the sample was carried out using a purposive sampling method, therefore sample data was obtained from 13 companies or 65 research samples. The research method used in this research is a multiple linear regression analysis test using SPSS version 26. The results of the research show that the profitability variable which is proxied using Return On Assets (ROA) and company size which is proxied by size has a positive and significant influence on value. company. Meanwhile, the company growth variable which is proxied using the Assets Growth Ratio has no effect on company value.
Pengaruh Penerapan Green Accounting Dan Kinerja Lingkungan Terhadap Kinerja Keuangan Perusahaan Manufaktur Sub Sektor Logam Dan Sejenisnya Yang Terdaftar Di Bursa Efek Indonesia Hayaah, Aurellia Nur
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.v1i2.72322

Abstract

Financial performance is a company goal, namely a description of the company's ability to increase profits by generating profits. This research is also motivated by the low number of companies implementing green accounting in Indonesia and many companies that do not receive a PROPER rating or do not participate in the PROPER rating. The independent variables used in this research are green accounting and environmental performance. Meanwhile, the dependent variable in this research is the company's financial performance as measured by Return On Assets (ROA). The population of this research was 17 companies in the metals and similar sub-sectors listed on the Indonesian Stock Exchange (BEI) for the 2016-2021 period. The sample was determined using a purposive sampling method to obtain a sample of 8 companies or 48 research samples. The research method used in this research is descriptive analysis method with multiple linear regression analysis and using SPSS version 25 measuring instruments. The research results show that partially green accounting and environmental performance do not have a significant positive effect but simultaneously green accounting and environmental performance have a positive effect significant to the company's financial performance.
PENGARUH PENERAPAN SISTEM INFORMASI AKUNTANSI TERHADAP EFEKTIVITAS KINERJA KARYAWAN PADA PERUM DAMRI "“ CABANG PONTIANAK Putri, Mofit Lestari
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.v1i2.72324

Abstract

This research was conducted to determine the effectiveness of employee performance and the factors that influence the implementation of the accounting information system at Perum DAMRI - Pontianak Branch. Purposive sampling technique was used to obtain a research sample of 40 employees. This research uses simple correlation and regression analysis techniques. The results of the research, namely SIA in the company, show that employee performance is increasing, from the skills aspect, many employees have mastered the accounting information system. The research results also show that the accounting information system greatly influences the effectiveness of employee performance.
Implementation od PSAK 19 Zakat, infaq and Shadaqah Accounting in the Badan Amil Zakat Nasional (BAZNAS) Pontianak Redhea, Yaswinta Ulfa
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.v1i2.72325

Abstract

This study aims to analyze the application of zakat accounting based on PSAK 109 at the BAZNAS Pontianak. The approach used is researcher use a qualitative method descriptive analysis. The result showed that (1) The accounting process at the BAZNAS Pontianak was not fully in accordance with general accounting theory; (2) Recognition and measurement of zakat on BAZNAS Pontianak was in accordance with PSAK 109; and (3) Presentation and disclosure on BAZNAS Pontianak was not in accordance with PSAK 109.
Pengaruh Leverage, Ukuran Perusahaan, dan Pertumbuhan Penjualan terhadap Profitabilitas (Studi Kasus pada Perusahaan Subsektor Perdagangan Besar yang Terdaftar di Bursa Efek Indonesia Periode 2019–2021) Oktaliani, Ummi
Jurnal KIAFE Vol. 2 No. 1 (2024): January 2024
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.v2i1.72361

Abstract

This study aims to examine the effects of working capital turnover, cash turnover, and receivables turnover on profitability in technology-sector companies listed on the Indonesia Stock Exchange during the 2019–2021 period. This study employs a quantitative approach using secondary data obtained from company financial statements. The sample was selected through purposive sampling and consisted of 17 companies. Data were analyzed using multiple linear regression with SPSS version 26. The results show that working capital turnover has no significant effect on profitability, cash turnover has a negative effect on profitability, and receivables turnover has a positive effect on profitability. The adjusted coefficient of determination is 38.6%, indicating that working capital turnover, cash turnover, and receivables turnover explain 38.6% of the variation in profitability, while the remaining 61.4% is explained by other factors outside the research model.
Analisis Pengaruh Perputaran Modal Kerja, Perputaran Kas, dan Perputaran Piutang terhadap Profitabilitas pada Perusahaan Sektor Teknologi yang Terdaftar di Bursa Efek Indonesia (BEI) Tahun 2019–2021 Anjelia, Anjelia
Jurnal KIAFE Vol. 2 No. 1 (2024): January 2024
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.v2i1.73682

Abstract

This study aims to examine the effects of working capital turnover, cash turnover, and receivables turnover on profitability in technology-sector companies listed on the Indonesia Stock Exchange during the 2019–2021 period. This study employs a quantitative approach using secondary data obtained from company financial statements. The sample was selected through purposive sampling and consisted of 17 companies. Data were analyzed using multiple linear regression with SPSS version 26. The results show that working capital turnover has no significant effect on profitability, cash turnover has a negative effect on profitability, and receivables turnover has a positive effect on profitability. The adjusted coefficient of determination is 38.6%, indicating that working capital turnover, cash turnover, and receivables turnover explain 38.6% of the variation in profitability, while the remaining 61.4% is explained by other factors outside the research model.
ANALISIS PENGARUH PERPUTARAN MODAL KERJA, PERPUTARAN KAS, DAN PERPUTARAN PIUTANG TERHADAP PROFITABILITAS PADA PERUSAHAAN SEKTOR TEKNOLOGI YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) TAHUN 2019-2021 Anjelia, Anjelia
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.v1i3.73684

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh Perputaran Modal Kerja, Perputaran Kas dan Perputaran Piutang terhadap Profitabilitas pada perusahaan yang terdaftar di Bursa Efek Indonesia (BEI). Sampel dalam penelitian ini berjumlah 17 perusahaan yang merupakan perusahaan sektor teknologi tahun 2019-2021. Pemilihan sampel menggunakan teknik purposive sampling. Data yang digunakan merupakan data sekunder yang didapat dari laporan keuangan perusahaan. Metode penelitian yang digunakan dalam penelitian ini adalah analisis regresi linier berganda.Hasil penelitian menunjukkan perputaran modal kerja tidak berpengaruh terhadap profitabilitas, perputaran kas berpengaruh negatif terhadap profitabilitas, dan perputaran piutang berpengaruh positif terhadap profitabilitas. Kemampuan Perputaran Modal Kerja, Perputaran Kas dan Perputaran Piutang dalam menjelaskan perubahan nilai Profitabilitas adalah sebesar 38,6% sedangkan sisanya sebesar 61,4% dipengaruhi oleh sebab lain yang tidak diteliti pada penelitian ini seperti leverage, likuiditas, total asset turnover dan lain sebagainya.

Page 185 of 193 | Total Record : 1926

 183   184   185   186   187 

Filter by Year

2012 2026


Reset
Filter By Issues
All Issue Vol. 4 No. 1 (2026): April 2026 Vol. 3 No. 3 (2025): December 2025 Vol. 3 No. 2 (2025): August 2025 Vol. 3 No. 1 (2025): April 2025 Vol. 2 No. 4 (2024): October 2024 Vol. 2 No. 3 (2024): July 2024 Vol. 2 No. 2 (2024): April 2024 Vol. 2 No. 1 (2024): January 2024 Vol. 1 No. 3 (2023): JURNAL KAJIAN ILMIAH AKUNTANSI Vol. 1 No. 2 (2023): JURNAL KAJIAN ILMIAH AKUNTANSI Vol. 1 No. 1 (2023): JURNAL KAJIAN ILMIAH AKUNTANSI Vol. 12 No. 3 (2022): Jurnal Mahasiswa Akuntansi Vol. 12 No. 2 (2022): Jurnal Mahasiswa Akuntansi Vol. 12 No. 1 (2022): Jurnal Mahasiswa Akuntansi Vol. 10 No. 4 (2021): Vol 4 Vol. 11 No. 4 (2021): Jurnal Mahasiswa Akuntansi Vol. 11 No. 3 (2021): Jurnal Mahasiswa Akuntansi Vol. 11 No. 2 (2021): Jurnal Mahasiswa Akuntansi Vol. 11 No. 1 (2021): KIAFE Vol. 11 No. 1 (2021): Jurnal Mahasiswa Akuntansi Vol. 10 No. 3 (2020): Jurnal Mahasiswa Akuntansi Vol. 10 No. 2 (2020): Jurnal Mahasiswa Akuntansi Vol. 10 No. 1 (2020): Jurnal Mahasiswa Akuntansi Vol. 9 No. 3 (2020): Jurnal Mahasiswa AK Vol. 9 No. 2 (2020): Jurnal Mahasiswa Akuntansi Vol. 9 No. 1 (2019): Jurnal Mahasiswa Akuntansi Vol. 8 No. 4 (2019): Jurnal Mahasiswa Akutansi Vol. 8 No. 3 (2019): Jurnal Mahasiswa Akutansi Vol. 8 No. 2 (2019): Jurnal Mahasiswa Akuntansi Vol. 8 No. 1 (2019): Jurnal Mahasiswa Akuntansi Vol. 7 No. 4 (2018): Jurnal Mahasiswa Akuntansi Vol. 7 No. 3 (2018): Jurnal Mahasiswa Akuntansi Vol. 7 No. 2 (2018): Jurnal Mahasiswa Akuntansi Vol. 7 No. 1 (2018): Jurnal Mahasiswa Akuntansi Vol. 6 No. 4 (2017): Jurnal Mahasiswa Akuntansi Vol. 6 No. 3 (2017): Jurnal Mahasiswa Akuntansi Vol. 6 No. 2 (2017): Jurnal Mahasiswa Akuntansi Vol. 6 No. 1 (2017): Jurnal Mahasiswa Akuntansi Vol. 5 No. 4 (2016): Jurnal Mahasiswa Akuntansi Vol. 5 No. 3 (2016): Jurnal Mahasiswa Akuntansi Vol. 5 No. 2 (2016): Jurnal Mahasiswa Akuntansi Vol. 5 No. 1 (2016): Jurnal Mahasiswa Akuntansi Vol. 4 No. 4 (2015): Jurnal Mahasiswa Akuntansi Vol. 4 No. 3 (2015): Jurnal Mahasiswa Akuntansi Vol. 4 No. 2 (2015): Jurnal Mahasiswa Akuntansi Vol. 4 No. 1 (2015): Jurnal Mahasiswa Akuntansi Vol. 3 No. 4 (2014): Jurnal Mahasiswa Akuntansi Vol. 3 No. 3 (2014): Jurnal Mahasiswa Akuntansi Vol. 3 No. 2 (2014): Jurnal Mahasiswa Akuntansi Vol. 3 No. 1 (2014): Jurnal Mahasiswa Akuntansi Vol. 2 No. 3 (2013): Jurnal Mahasiswa Akuntansi Vol. 2 No. 2 (2013): Jurnal Mahasiswa Akuntansi Vol. 2 No. 1 (2013): Jurnal Mahasiswa Akuntansi Vol. 1 No. 1 (2012): Jurnal Mahasiswa Akuntansi More Issue