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[Pengaruh Literasi Keuangan, Literasi Akuntansi, dan Literasi Digital terhadap Kinerja UMKM Subsektor Usaha Mikro di Kota Pontianak Tahun 2022 ]]>
<![CDATA[jahuri, siti nurhasanah]]>
<![CDATA[ Jurnal KIAFE Vol. 2 No. 2 (2024): April 2024 ]]>
Publisher : <![CDATA[Undergraduate Program in Accounting, Department of Accounting, Faculty of Economics and Business, Universitas Tanjungpura ]]>
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DOI: 10.26418/kiafe.v2i2.75948
<![CDATA[This study evaluates the revenue and expenditure performance of the Pontianak City Government during the 2018–2022 period. The study employs a descriptive method with a quantitative approach using secondary data obtained from the Directorate General of Fiscal Balance. Regional revenue performance was analyzed through revenue variance, revenue growth, degree of decentralization, regional financial independence, and revenue effectiveness. Regional expenditure performance was analyzed through expenditure variance, expenditure growth, expenditure compatibility, and expenditure efficiency. The results show that regional revenue variance was generally categorized as unfavorable, while revenue growth was predominantly positive. The average degree of decentralization was 28%, indicating a moderate level, whereas regional financial independence averaged 48%, indicating a low level with a consultative relationship pattern. Regional revenue effectiveness averaged 94% and was categorized as effective. Regional expenditure variance was categorized as favorable, while expenditure growth was predominantly positive. Operating expenditure accounted for an average of 73% of total expenditure and was categorized as compatible, whereas capital expenditure accounted for an average of 27% and was categorized as less compatible. Regional expenditure efficiency averaged 92% and was categorized as less efficient.]]>
<![CDATA[Analisis Kinerja Pendapatan dan Belanja Daerah Pemerintah Kota Pontianak Tahun 2018–2022 ]]>
<![CDATA[Nurazhari, Nabila]]>
<![CDATA[ Jurnal KIAFE Vol. 2 No. 2 (2024): April 2024 ]]>
Publisher : <![CDATA[Undergraduate Program in Accounting, Department of Accounting, Faculty of Economics and Business, Universitas Tanjungpura ]]>
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DOI: 10.26418/kiafe.v2i2.76022
<![CDATA[This study evaluates the revenue and expenditure performance of the Pontianak City Government during the 2018–2022 period. The study employs a descriptive method with a quantitative approach using secondary data obtained from the Directorate General of Fiscal Balance. Regional revenue performance was analyzed through revenue variance, revenue growth, degree of decentralization, regional financial independence, and revenue effectiveness. Regional expenditure performance was analyzed through expenditure variance, expenditure growth, expenditure compatibility, and expenditure efficiency. The results show that regional revenue variance was generally categorized as unfavorable, while revenue growth was predominantly positive. The average degree of decentralization was 28%, indicating a moderate level, whereas regional financial independence averaged 48%, indicating a low level with a consultative relationship pattern. Regional revenue effectiveness averaged 94% and was categorized as effective. Regional expenditure variance was categorized as favorable, while expenditure growth was predominantly positive. Operating expenditure accounted for an average of 73% of total expenditure and was categorized as compatible, whereas capital expenditure accounted for an average of 27% and was categorized as less compatible. Regional expenditure efficiency averaged 92% and was categorized as less efficient.]]>
<![CDATA[Pengaruh Ukuran Perusahaan, Leverage, dan Profitabilitas terhadap Nilai Perusahaan pada Subsektor Food and Beverages yang Terdaftar di Bursa Efek Indonesia Tahun 2020–2022 ]]>
<![CDATA[Nabila, Bella Rizky Putri]]>
<![CDATA[ Jurnal KIAFE Vol. 2 No. 2 (2024): April 2024 ]]>
Publisher : <![CDATA[Undergraduate Program in Accounting, Department of Accounting, Faculty of Economics and Business, Universitas Tanjungpura ]]>
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DOI: 10.26418/kiafe.v2i2.76056
<![CDATA[This study examines the effects of firm size, leverage, and profitability on firm value in food and beverage subsector companies listed on the Indonesia Stock Exchange during the 2020–2022 period. The study employs a quantitative approach using secondary data obtained from company financial statements. The population consisted of 47 food and beverage companies, while the sample was selected through purposive sampling and comprised 20 companies. Data were analyzed using multiple linear regression with SPSS version 25. The results show that firm size has no significant effect on firm value, while leverage and profitability have positive and significant effects on firm value. Simultaneously, firm size, leverage, and profitability significantly affect firm value. The adjusted coefficient of determination is 67.6%, indicating that the three independent variables explain 67.6% of the variation in firm value.]]>
<![CDATA[Analisis Tax Planning PPh Badan melalui Perbandingan Gross-Up Method dan Net Method serta Deductible dan Non-Deductible Expenses guna Meminimalkan Pembayaran Pajak Penghasilan (PPh) Badan pada PT XYZ ]]>
<![CDATA[Nicholas, Irvin]]>
<![CDATA[ Jurnal KIAFE Vol. 2 No. 2 (2024): April 2024 ]]>
Publisher : <![CDATA[Undergraduate Program in Accounting, Department of Accounting, Faculty of Economics and Business, Universitas Tanjungpura ]]>
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DOI: 10.26418/kiafe.v2i2.76111
<![CDATA[This study examines corporate income tax planning at PT XYZ by comparing the Gross-Up Method and the Net Method and by analyzing deductible and non-deductible expenses. The study employs a descriptive qualitative approach using secondary data consisting of PT XYZ’s 2022 financial statements and employee income records. Data were collected through documentation and analyzed with reference to applicable Indonesian tax regulations. The results indicate that the Gross-Up Method is more effective than the Net Method because the tax allowance provided to employees can be treated as a deductible expense in the company’s fiscal financial statements. The study also finds that PT XYZ has not implemented tax planning effectively because its strategy remains limited and several expenses still require fiscal correction. After applying tax-planning strategies to deductible and non-deductible expenses, the company’s fiscal net income decreased from Rp2,412,156,348 to Rp2,339,379,370, while corporate income tax payable decreased from Rp431,292,780 to Rp418,280,273. Thus, the proposed tax-planning strategies generated corporate income tax savings of Rp13,012,507.]]>
<![CDATA[Pengaruh Pertumbuhan Laba, Leverage, dan Ukuran Perusahaan terhadap Kualitas Laba pada Perusahaan Indeks LQ45 yang Terdaftar di Bursa Efek Indonesia ]]>
<![CDATA[Bomantara, Dandy Rajendra]]>
<![CDATA[ Jurnal KIAFE Vol. 2 No. 2 (2024): April 2024 ]]>
Publisher : <![CDATA[Undergraduate Program in Accounting, Department of Accounting, Faculty of Economics and Business, Universitas Tanjungpura ]]>
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DOI: 10.26418/kiafe.v2i2.76139
<![CDATA[This study examines the effects of earnings growth, leverage, and firm size on earnings quality in LQ45 Index 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 20 companies, resulting in 100 firm-year observations. Data were analyzed using multiple linear regression with SPSS version 26. The results show that earnings growth has no significant effect on earnings quality, leverage has a negative and significant effect on earnings quality, and firm size has a positive and significant effect on earnings quality. Simultaneously, earnings growth, leverage, and firm size do not significantly affect earnings quality. The adjusted coefficient of determination is 5.3%, indicating that the three independent variables explain 5.3% of the variation in earnings quality, while the remaining 94.7% is explained by other factors outside the research model.]]>
<![CDATA[Pengaruh Tingkat Pendidikan, Pengalaman Kerja Aparatur Desa, dan Pemanfaatan Teknologi Informasi terhadap Pemahaman Laporan Keuangan Desa (Studi Empiris pada Aparatur Desa di Kabupaten Bengkayang) ]]>
<![CDATA[ernawati, tika]]>
<![CDATA[ Jurnal KIAFE Vol. 2 No. 2 (2024): April 2024 ]]>
Publisher : <![CDATA[Undergraduate Program in Accounting, Department of Accounting, Faculty of Economics and Business, Universitas Tanjungpura ]]>
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DOI: 10.26418/kiafe.v2i2.76154
<![CDATA[This study examines the effects of education level, work experience, and information technology utilization on village officials’ understanding of village financial reports in Bengkayang Regency. The study employs a quantitative approach using primary data collected through Likert-scale questionnaires distributed directly to village officials. The sample was selected using purposive sampling and consisted of 45 respondents involved in village financial reporting. Data were analyzed using descriptive statistics, data quality tests, classical assumption tests, multiple linear regression, and hypothesis testing with SPSS. The results indicate that education level and information technology utilization have no significant effect on the understanding of village financial reports, while work experience has a positive and significant effect. Simultaneously, education level, work experience, and information technology utilization significantly affect the understanding of village financial reports. The adjusted coefficient of determination is 30.3%, indicating that the three independent variables explain 30.3% of the variation in village financial report understanding.]]>
<![CDATA[Pengaruh Karakteristik Komite Audit dan Pengungkapan Corporate Social Responsibility terhadap Financial Distress pada Perusahaan Sektor Basic Materials yang Terdaftar di Bursa Efek Indonesia Tahun 2020–2022 ]]>
<![CDATA[Vania, Diva Clarissa]]>
<![CDATA[ Jurnal KIAFE Vol. 3 No. 3 (2025): December 2025 ]]>
Publisher : <![CDATA[Undergraduate Program in Accounting, Department of Accounting, Faculty of Economics and Business, Universitas Tanjungpura ]]>
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DOI: 10.26418/kiafe.v3i3.76261
<![CDATA[This study aims to examine the effects of audit committee characteristics and Corporate Social Responsibility disclosure on financial distress in basic materials sector companies listed on the Indonesia Stock Exchange during the 2020–2022 period. Audit committee characteristics are represented by audit committee size, audit committee independence, audit committee meeting frequency, and audit committee competence. This research employs a quantitative associative approach using secondary data obtained from annual reports and financial statements. The sample was selected using purposive sampling and consisted of 45 companies from a population of 103 companies, resulting in 135 firm-year observations. Data were analyzed using panel data regression with EViews version 12. The results show that audit committee size has a negative and significant effect on financial distress, indicating that a larger audit committee may help reduce the likelihood of financial distress. Audit committee independence, audit committee meeting frequency, and audit committee competence do not have significant effects on financial distress. Meanwhile, Corporate Social Responsibility disclosure has a positive and significant effect on financial distress. The adjusted coefficient of determination is 8.05%, indicating that the independent variables explain a limited proportion of the variation in financial distress.]]>
<![CDATA[Pengaruh Kompleksitas Tugas dan Self-Efficacy terhadap Audit Judgment dengan Gender sebagai Variabel Moderasi ]]>
<![CDATA[Prameswari, Desty Villa]]>
<![CDATA[ Jurnal KIAFE Vol. 3 No. 2 (2025): August 2025 ]]>
Publisher : <![CDATA[Undergraduate Program in Accounting, Department of Accounting, Faculty of Economics and Business, Universitas Tanjungpura ]]>
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DOI: 10.26418/kiafe.v3i2.76618
<![CDATA[This study aims to examine the factors influencing audit judgment among auditors at the Inspectorate of West Kalimantan Province and the Inspectorate of Kubu Raya Regency by analyzing the effects of task complexity and self-efficacy with gender as a moderating variable. This research employs a quantitative approach with a causal comparative research design. The data used in this study are primary data collected through questionnaires distributed to auditors. The population consists of all auditors working at the Inspectorate of West Kalimantan Province and the Inspectorate of Kubu Raya Regency, with a final sample of 43 respondents. Data analysis was conducted using Structural Equation Modeling (SEM) with the Partial Least Squares (PLS) approach using WarpPLS 8.0 software. The results indicate that task complexity has a positive effect on audit judgment, self-efficacy has a positive effect on audit judgment, and gender moderates the relationship between task complexity and audit judgment as well as the relationship between self-efficacy and audit judgment. These findings suggest that individual factors and situational factors play an important role in shaping auditors’ judgment processes, particularly in government audit environments.]]>
<![CDATA[Flypaper Effect pada Pendapatan Asli Daerah (PAD), Dana Alokasi Umum (DAU), dan Dana Alokasi Khusus (DAK) terhadap Belanja Daerah Kabupaten/Kota di Kalimantan Barat ]]>
<![CDATA[Tifanny, Tifanny]]>
<![CDATA[ Jurnal KIAFE Vol. 3 No. 2 (2025): August 2025 ]]>
Publisher : <![CDATA[Undergraduate Program in Accounting, Department of Accounting, Faculty of Economics and Business, Universitas Tanjungpura ]]>
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DOI: 10.26418/kiafe.v3i2.76776
<![CDATA[This study aims to analyze the effect of Regional Original Revenue (PAD), General Allocation Fund (DAU), and Special Allocation Fund (DAK) on Regional Spending and to identify the occurrence of the flypaper effect phenomenon in regencies/cities in West Kalimantan Province during the 2018–2022 period. This research employs a quantitative approach with a causal comparative research design. The population consists of 14 regencies/cities in West Kalimantan Province, with a saturated sampling technique resulting in 70 observations based on secondary data obtained from Regional Budget Realization Reports. Data analysis was conducted using descriptive statistical analysis and multiple linear regression analysis with SPSS version 25. The results indicate that Regional Original Revenue, General Allocation Fund, and Special Allocation Fund have a positive and significant effect on Regional Spending, both simultaneously and partially. Furthermore, the study confirms the existence of the flypaper effect phenomenon, as the contribution of intergovernmental transfer funds consisting of General Allocation Fund and Special Allocation Fund is greater than the contribution of Regional Original Revenue in financing Regional Spending. These findings indicate that local governments in West Kalimantan still demonstrate a considerable level of dependence on central government transfers in financing regional expenditures.]]>
<![CDATA[Analysis of Financial Performance Before and After the Implementation of PSAK 73 in the Mining Sector Listed on the Indonesia Stock Exchange ]]>
<![CDATA[Hafiza, Tengku]]>
<![CDATA[ Jurnal KIAFE Vol. 3 No. 2 (2025): August 2025 ]]>
Publisher : <![CDATA[Undergraduate Program in Accounting, Department of Accounting, Faculty of Economics and Business, Universitas Tanjungpura ]]>
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DOI: 10.26418/kiafe.v3i2.76793
<![CDATA[This study aims to analyze the differences in financial performance before and after the implementation of PSAK 73 on leases in mining companies listed on the Indonesia Stock Exchange (IDX). This research employs a comparative descriptive method with a quantitative approach. The research sample consists of 30 mining companies selected using purposive sampling from companies listed on the IDX during the 2018–2021 period. The data used in this study are secondary data obtained from audited annual financial reports. Financial performance is measured using solvency ratios, namely Debt to Asset Ratio (DAR) and Debt to Equity Ratio (DER), as well as profitability ratios, namely Return on Assets (ROA) and Return on Equity (ROE). Data analysis was conducted using descriptive statistical analysis, normality testing, and the Wilcoxon Signed Rank Test with the assistance of SPSS version 25. The results indicate that the implementation of PSAK 73 significantly affects financial performance measured by DAR and DER, as evidenced by significant differences before and after the implementation of PSAK 73. However, no significant differences are found in ROA and ROE after the implementation of PSAK 73. These findings indicate that the capitalization of lease transactions under PSAK 73 primarily affects the structure of liabilities and equity, while its impact on profitability performance remains limited.]]>
