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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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Analisis Penerapan Akuntansi Persediaan Obat-obatan Berdasarkan PSAP No. 5 pada Kantor Puskesmas Purnama Kecamatan Pontianak Selatan Dea, Medy Radea
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.v2i1.73945

Abstract

This study examines the application of Government Accounting Standard Statement (PSAP) No. 5 to medicine inventory accounting at the Purnama Community Health Center in South Pontianak. The study employs a descriptive qualitative approach, with data collected through interviews, observations, and document analysis. The analysis focuses on inventory classification, recognition, measurement, recording, valuation, and presentation in financial reports. The results indicate that the Purnama Community Health Center has appropriately implemented PSAP No. 5 in managing medicine inventories. Inventories are recognized when goods are received, measured at acquisition cost, recorded using stock cards and periodic physical counts, and valued using the First-In, First-Out method. The conformity assessment shows that all 12 indicators, or 100%, comply with PSAP No. 5. These findings demonstrate that the implementation of medicine inventory accounting supports transparency, accountability, and efficiency in public-sector financial management.
Analisis Pengelolaan Dana Desa pada Desa Semuntai Kecamatan Mukok Kabupaten Sanggau Perdana, Ilham Rizki
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.v2i1.75264

Abstract

This study aims to analyze village fund management in supporting village development and to assess the conformity of village fund management and reporting systems with Minister of Home Affairs Regulation Number 20 of 2018 concerning Village Financial Management. This study employs a descriptive qualitative approach. Primary data were collected through interviews and observations, while secondary data were obtained from documentation and literature studies. The informants included village government officials involved in village financial management, such as the village head, village secretary, heads of administrative affairs, heads of sections, members of the Village Consultative Body, and community representatives. The results indicate that village fund management in Semuntai Village, Mukok District, Sanggau Regency, is categorized as very good because it applies the principles of transparency, accountability, efficiency, and community participation. The conformity assessment shows that 22 of 25 indicators, or 88%, comply with Minister of Home Affairs Regulation Number 20 of 2018. However, three indicators, or 12%, remain noncompliant, particularly in the implementation and financial administration stages.
Analyzing the Relationship Between Economic, Demographic, Legal and Institutional Variables Towards Tax Evasion Practice in Pontianak Simanjaya, Felicia Kiki
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.v2i1.75331

Abstract

This study aims to examine the effects of economic, demographic, and legal and institutional variables on tax evasion practices in Pontianak, West Kalimantan, Indonesia. This study employs a quantitative approach using multiple regression analysis. Data were collected through questionnaires distributed to 120 respondents, of which 100 respondents met the research criteria after the screening process. The economic variable was measured using income level and income source, the demographic variable was measured using age, gender, and education, while the legal and institutional variable was measured using trust in government and tax complexity. The results indicate that economic and legal and institutional variables have positive and significant effects on tax evasion practices, whereas the demographic variable has a negative and significant effect on tax evasion practices.
Determinan Audit Report Lag pada Perusahaan Sektor Pertambangan dan Properti & Real Estate yang Terdaftar di BEI Tahun 2019–2021 dengan Kepemilikan Manajerial sebagai Variabel Moderasi Jessica, Meryana; Rusmita, Sari; Damayanti, Fera
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.v2i1.75361

Abstract

This study aims to examine the effects of leverage, profitability, and audit committee size on audit report lag, as well as the moderating role of managerial ownership in the relationships between leverage, profitability, audit committee size, and audit report lag. The population consists of mining and property and real estate sector companies listed on the Indonesia Stock Exchange during the 2019–2021 period. This study employs a quantitative approach using secondary data obtained from the official website of the Indonesia Stock Exchange. The data were analyzed using multiple linear regression analysis and Moderated Regression Analysis. The analytical procedures included descriptive statistical analysis, classical assumption tests, and hypothesis testing using SPSS version 25.0. The results indicate that leverage has no significant effect on audit report lag, while profitability and audit committee size have significant effects on audit report lag. Furthermore, managerial ownership does not significantly moderate the effects of leverage, profitability, and audit committee size on audit report lag.
The Effect of Company Growth, Profitability, Leverage, Liquidity, and Public Accounting Firm Size on Going Concern Audit Opinion with the Previous Year's Audit Opinion as a Moderating Variable (Empirical Study of Property and Real Estate Sector Companies Listed on the Indonesian Stock Exchange in 2019–2022) Melia, Melia
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.v2i1.75375

Abstract

This study aims to examine the effects of company growth, profitability, leverage, liquidity, and public accounting firm size on going concern audit opinions, with the previous year’s audit opinion as a moderating variable, in property and real estate sector companies listed on the Indonesia Stock Exchange. This study used 60 property and real estate sector companies listed on the Indonesia Stock Exchange during the 2019–2022 period. The results show that company growth and public accounting firm size have no effect on going concern audit opinions, while profitability, leverage, and liquidity have an effect on going concern audit opinions. The interaction test shows that the previous year’s audit opinion is unable to moderate the effects of profitability and liquidity on going concern audit opinions. However, the previous year’s audit opinion strengthens the effects of company growth, leverage, and public accounting firm size on going concern audit opinions.
The Factors Influence Corporate Social Responsibility (CSR) Disclosure in Indonesian State-Owned Enterprises (SOEs) Elvina, Elvina
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.v2i1.75386

Abstract

This research is motivated by the fact that companies claim to have implemented CSR but are still involved in cases related to social and environmental issues. The purpose of this study was to examine the influence of company size, company age, sector type, profitability as measured by ROA, green accounting, board of directors’ size, and the involvement of female board members on CSR disclosure. The method used was a quantitative method with multiple linear regression analysis. The testing process was carried out using SPSS version 27 as the analysis tool on a sample of 50 Indonesian SOEs listed on the IDX, using data from 2018–2022. The results of this study indicate that green accounting has a positive influence on CSR disclosure; company size and profitability, as measured by ROA, have a negative influence on CSR disclosure; while company age, sector type, board of directors’ size, and the involvement of female board members do not influence CSR disclosure. Thus, H1, H2, H3, H4, H6, and H7 are rejected, while H5 is accepted.
Pengaruh Debt to Equity Ratio, Current Ratio, dan Total Asset Turnover terhadap Return on Assets pada Perusahaan Pertambangan yang Terdaftar di Bursa Efek Indonesia Periode 2018–2022 Mardiah, Ainun
Jurnal KIAFE Vol. 2 No. 2 (2024): April 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.v2i2.75593

Abstract

This study examines the effects of the debt-to-equity ratio, current ratio, and total asset turnover on return on assets in mining companies listed on the Indonesia Stock Exchange during the 2018–2022 period. The study employs a quantitative approach using secondary data obtained from company financial statements. The sample was selected through purposive sampling and consisted of 10 companies, resulting in 50 firm-year observations. Data were analyzed using descriptive statistics, classical assumption tests, multiple linear regression, and hypothesis testing with SPSS version 25. The results show that the debt-to-equity ratio and current ratio have negative and significant effects on return on assets, while total asset turnover has no significant effect. Simultaneously, the three independent variables significantly affect return on assets. The adjusted coefficient of determination is 12.4%, indicating that the research model explains 12.4% of the variation in return on assets.
Implementasi Standar Akuntansi Keuangan Entitas Mikro, Kecil, dan Menengah pada UMKM Aifa Coffeeshop hafidz, muhammad
Jurnal KIAFE Vol. 2 No. 2 (2024): April 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.v2i2.75781

Abstract

This study examines the implementation of the Financial Accounting Standards for Micro, Small, and Medium Entities (SAK EMKM) in the preparation of financial statements at Aifa Coffeeshop. The study employs a qualitative method with a case study approach. Data were collected through interviews, observations, and documentation. The results show that Aifa Coffeeshop still uses a very simple financial recording system and has not prepared its financial statements in accordance with SAK EMKM. This condition is mainly caused by the management’s limited knowledge of the applicable financial accounting standards and the lack of government outreach regarding the preparation of financial statements based on SAK EMKM. The findings indicate that Aifa Coffeeshop requires greater accounting knowledge and practical guidance to prepare more complete, structured, and standardized financial reports.
Pengaruh Literasi Keuangan, Literasi Akuntansi, dan Literasi Digital terhadap Kinerja UMKM Subsektor Usaha Mikro di Kota Pontianak Tahun 2022 Fadilah, Nadhifah Nur'aini
Jurnal KIAFE Vol. 2 No. 2 (2024): April 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.v2i2.75802

Abstract

This study examines the effects of financial literacy, accounting literacy, and digital literacy on the performance of micro-enterprises in Pontianak City in 2022. The study employs a quantitative approach using primary data collected through questionnaires distributed to 100 micro-enterprise owners. The sample was determined using the Slovin formula and selected through non-probability sampling with a convenience sampling technique. Data were analyzed using Partial Least Squares–Structural Equation Modeling with SmartPLS version 4.0. The results show that financial literacy has a positive and significant effect on micro-enterprise performance, accounting literacy has no significant effect, and digital literacy has a positive and significant effect. The model explains 31.9% of the variation in micro-enterprise performance. These findings indicate that financial and digital capabilities are important resources for improving business performance, while accounting literacy does not directly contribute to performance in the context examined.
Financial Distress, Capital Intensity, Inventory Intensity, and Its Influence on Tax Aggressiveness in Indonesia Maeda, Aprilia Fika Putri
Jurnal KIAFE Vol. 2 No. 2 (2024): April 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.v2i2.75823

Abstract

This study examines the effects of financial distress, capital intensity, and inventory intensity on tax aggressiveness in basic materials and chemical industry companies listed on the main board of the Indonesia Stock Exchange during the 2019–2021 period. The study employs a quantitative approach using secondary data obtained from annual reports, financial statements, and company performance summaries. The sample was selected through purposive sampling, resulting in 81 firm-year observations after outlier elimination. Tax aggressiveness was measured using the effective tax rate, financial distress was measured using the Modified Altman Z-Score, capital intensity was measured by the ratio of total fixed assets to total assets, and inventory intensity was measured by the ratio of total inventory to total assets. Data were analyzed using descriptive statistics, classical assumption tests, multiple linear regression, and hypothesis testing with IBM SPSS version 29. The results show that financial distress has a significant negative effect on tax aggressiveness, while capital intensity and inventory intensity have no significant effects. Simultaneously, the three independent variables significantly affect tax aggressiveness. The adjusted coefficient of determination is 7.4%, indicating that the research model explains 7.4% of the variation in tax aggressiveness.

Page 187 of 193 | Total Record : 1926

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