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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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Persepsi Masyarakat atas Implementasi Green Accounting pada PT ANTAM Tbk UPB Bauksit Tayan (Studi pada Masyarakat Dusun Piasak, Kecamatan Tayan Hilir) Widianti, Rizki
Jurnal KIAFE Vol. 3 No. 2 (2025): August 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.v3i2.76801

Abstract

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.
Pengaruh Keahlian Audit dan Independensi Auditor terhadap Kinerja Auditor dengan Skeptisisme Profesional Auditor sebagai Variabel Mediasi Jansuanti, Cicha
Jurnal KIAFE Vol. 3 No. 3 (2025): December 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.v3i3.77190

Abstract

This study aims to examine the effects of audit expertise and auditor independence on auditor performance, with auditor professional skepticism as a mediating variable. This research employs a quantitative approach using primary data collected through questionnaires distributed to auditors working in Government Internal Supervisory Apparatus institutions, namely the Inspectorate of West Kalimantan Province, the Inspectorate of Pontianak City, and the Inspectorate of Kubu Raya Regency. The final sample consisted of 45 auditors who met the research criteria. Data were analyzed using path analysis with WarpPLS version 8.0. The results show that audit expertise has a positive and significant effect on auditor performance, while auditor independence does not have a significant direct effect on auditor performance. Auditor professional skepticism has a positive and significant effect on auditor performance. Furthermore, auditor professional skepticism does not mediate the effect of audit expertise on auditor performance. However, auditor professional skepticism mediates the positive and significant effect of auditor independence on auditor performance. These findings indicate that audit expertise directly improves auditor performance, while auditor independence contributes to auditor performance indirectly through the development of professional skepticism.
Pengaruh Pengungkapan Emisi Karbon, Kinerja Lingkungan, dan Ukuran Perusahaan terhadap Kinerja Keuangan (Studi Empiris pada Perusahaan Sektor Energy, Basic Materials, dan Consumer Non-Cyclicals yang Terdaftar di Bursa Efek Indonesia Periode 2020–2022) Windari, Ranti
Jurnal KIAFE Vol. 3 No. 2 (2025): August 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.v3i2.77418

Abstract

This study examines the effects of carbon-emission disclosure, environmental performance, and firm size on financial performance in energy, basic materials, and consumer non-cyclicals companies listed on the Indonesia Stock Exchange during the 2020–2022 period. The study employs a quantitative approach using secondary data obtained from annual reports and sustainability reports. The sample was selected through purposive sampling and consisted of 21 companies, resulting in 63 initial firm-year observations. After eliminating 15 outlier observations, 48 observations were included in the final analysis. Financial performance was measured using Return on Assets, carbon-emission disclosure was measured using an 18-item disclosure index based on the Carbon Disclosure Project framework, environmental performance was measured using PROPER ratings, and firm size was measured using the natural logarithm of total assets. Data were analyzed using descriptive statistics, classical assumption tests, multiple linear regression, and hypothesis testing with SPSS version 27. The results show that carbon-emission disclosure has a positive and significant effect on financial performance. Environmental performance has a negative but insignificant effect, while firm size has a positive but insignificant effect. Simultaneously, carbon-emission disclosure, environmental performance, and firm size significantly affect financial performance. The adjusted coefficient of determination is 17.7%, indicating that the model explains 17.7% of the variation in financial performance.
Pengaruh Perputaran Modal Kerja, Perputaran Kas, dan Perputaran Piutang terhadap Profitabilitas (Studi Empiris pada Perusahaan Ritel Subsektor Supermarket dan Minimarket yang Terdaftar di BEI Periode 2018–2022) Rezkiawan, Ade Arya
Jurnal KIAFE Vol. 2 No. 4 (2024): October 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.v2i4.77540

Abstract

This study examines the effects of working capital turnover, cash turnover, and receivables turnover on profitability in retail companies within the supermarket and minimarket subsector listed on the Indonesia Stock Exchange during the 2018–2022 period. The study employs a quantitative approach using secondary data obtained from quarterly financial statements. The sample was selected through purposive sampling and consisted of five companies with 100 initial observations. After eliminating 57 outlier observations, 43 observations were included in the final analysis. Data were analyzed using descriptive statistics, classical assumption tests, multiple linear regression, and hypothesis testing. The results show that working capital turnover has a negative and significant effect on profitability, cash turnover has a positive and significant effect, and receivables turnover has a negative and significant effect. Simultaneously, working capital turnover, cash turnover, and receivables turnover significantly affect profitability. The adjusted coefficient of determination is 99.9%, indicating that the research model explains 99.9% of the variation in profitability.
Pengaruh Net Profit Margin, Debt to Equity Ratio, Price Earning Ratio, dan Price to Book Value terhadap Return Saham (Studi Empiris pada Perusahaan Plastik dan Kemasan Kategori Industri Dasar yang Terdaftar di Bursa Efek Indonesia Tahun 2017–2021) Salsabila, Fadhilah Shafa'; Yantiana, Nella; Fahmi, Muhammad
Jurnal KIAFE Vol. 2 No. 4 (2024): October 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.v2i4.77604

Abstract

This study examines the effects of Net Profit Margin, Debt-to-Equity Ratio, Price-Earnings Ratio, and Price-to-Book Value on stock returns in plastic and packaging companies within the basic industry category listed on the Indonesia Stock Exchange during the 2017–2021 period. The study employs a quantitative approach using secondary data obtained from audited annual financial statements and stock-price information. The sample was selected through purposive sampling and consisted of nine companies with 45 initial firm-year observations. After eliminating nine outlier observations, 36 observations were included in the final analysis. Data were analyzed using descriptive statistics, classical assumption tests, multiple linear regression, and hypothesis testing with SPSS version 25. The results show that Net Profit Margin, Debt-to-Equity Ratio, and Price-to-Book Value have positive but insignificant effects on stock returns, while Price-Earnings Ratio has a negative but insignificant effect. Simultaneously, the four independent variables do not significantly affect stock returns. The coefficient of determination is 6.8%, indicating that the research model has limited explanatory power.
Analisis Realisasi Anggaran Pendapatan dan Belanja Desa(APBDes) Program Pemberdayaan Masyarakat Untuk Peningkatan Kesejahteraan Masyarakat Tahun 2021-2022 (Studi Kasus Desa Nanga Sepauk) Ningsih, Hayatun
Jurnal KIAFE Vol. 2 No. 4 (2024): October 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.v2i4.77619

Abstract

This study analyzes the realization of the Village Revenue and Expenditure Budget for community empowerment programs and its relationship with community welfare in Nanga Sepauk Village during the 2021–2022 period. The study employs a descriptive qualitative approach. Data were collected through interviews involving village officials and residents, questionnaires distributed to at least 50 respondents, and a review of relevant documents and village records. The results show that the realization of the community empowerment program in 2021 reached 100%. In 2022, achievement in the maritime and fisheries sector reached 3%, while the agriculture and livestock sector reached 60%. The community empowerment variable obtained a total score of 72.70% and was categorized as good, although several indicators remained at the 40–50% level and therefore required further improvement. Community welfare obtained a total score of 92.29% and was categorized as very good. The empowerment budget was used for constructing fish cages, purchasing fish and livestock seedlings, providing animal feed and medicines, and supporting agricultural development. Accountability and transparency in village financial management were also implemented through monthly accountability reports and quarterly budget realization reports.
Pengaruh Likuiditas, Profitabilitas, dan Solvabilitas terhadap Harga Saham (Studi Empiris pada Perusahaan Makanan dan Minuman yang Terdaftar di Bursa Efek Indonesia Tahun 2019–2022) Aidia, Ariqah
Jurnal KIAFE Vol. 2 No. 4 (2024): October 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.v2i4.77664

Abstract

This study examines the effects of liquidity, profitability, and solvency on stock prices in food and beverage companies listed on the Indonesia Stock Exchange during the 2019–2022 period. The study employs a quantitative approach using secondary data obtained from annual reports and stock-market information. The sample was selected through purposive sampling and initially consisted of 20 companies with 80 firm-year observations. After data screening, 64 observations were included in the analysis. Liquidity was measured using the Current Ratio, profitability was measured using Return on Equity, and solvency was measured using the Debt-to-Equity Ratio. Data were analyzed using descriptive statistics, classical assumption tests, multiple linear regression, and hypothesis testing with IBM SPSS version 26. The results show that liquidity and solvency have no significant effects on stock prices, while profitability has a positive and significant effect. Simultaneously, liquidity, profitability, and solvency significantly affect stock prices. The coefficient of determination is 47.9%, indicating that the three independent variables explain 47.9% of the variation in stock prices.
Penerapan Standar Akuntansi Keuangan Entitas Mikro, Kecil, dan Menengah (SAK EMKM) pada Laporan Keuangan Usaha Mikro, Kecil, dan Menengah (UMKM) Filemon Phone di Pontianak Leli, Leli
Jurnal KIAFE Vol. 2 No. 4 (2024): October 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.v2i4.77671

Abstract

This study examines the application of the Financial Accounting Standards for Micro, Small, and Medium Entities (SAK EMKM) in the preparation of financial statements at Filemon Phone, a micro, small, and medium enterprise in Pontianak. The study employs a qualitative case study approach. Data were collected through interviews, observations, literature review, and documentation. The results show that Filemon Phone had not prepared financial statements in accordance with SAK EMKM and only recorded revenues and expenses in a simple manner. Based on the available data, the study prepared a statement of financial position, an income statement, and notes to the financial statements for the period from January to March 2023. The findings indicate that SAK EMKM can be applied to Filemon Phone. However, its implementation is constrained by the owner’s limited accounting knowledge, the absence of employees capable of preparing financial statements, limited time to learn accounting, a lack of government outreach, and the absence of external demand for formal financial reports. Applying SAK EMKM can help the business evaluate its performance, control operating costs, support decision-making, and improve access to external financing.
Pengaruh Leverage dan Kompleksitas Operasi terhadap Audit Delay dengan Ukuran Perusahaan sebagai Variabel Moderasi pada Sektor Pertambangan yang Terdaftar di Bursa Efek Indonesia Heni, Heni
Jurnal KIAFE Vol. 2 No. 4 (2024): October 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.v2i4.77680

Abstract

This study examines the effects of leverage and operating complexity on audit delay, with firm size as a moderating variable, in mining-sector companies listed on the Indonesia Stock Exchange during the 2018–2020 period. The study employs a quantitative approach using secondary data obtained from annual financial statements and audited financial reports. The sample was selected through purposive sampling and consisted of 41 companies, resulting in 123 firm-year observations. Data were analyzed using panel-data regression and Moderated Regression Analysis with EViews version 10. The results show that leverage has a negative and significant effect on audit delay, while operating complexity has no significant effect. Firm size significantly moderates and strengthens the relationship between leverage and audit delay. However, firm size is unable to moderate the relationship between operating complexity and audit delay. The moderated model explains 11.36% of the variation in audit delay, while the remaining 88.64% is explained by other factors outside the research model.
Analisis Penerapan Akuntansi pada UMKM Dilla Laundry di Kecamatan Pontianak Kota septio, kahfi praditya
Jurnal KIAFE Vol. 2 No. 4 (2024): October 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.v2i4.77748

Abstract

This study examines the application of accounting practices based on the Financial Accounting Standards for Micro, Small, and Medium Entities (SAK EMKM) at Dilla Laundry in Pontianak City. The study employs a descriptive qualitative approach with a case study design. Data were collected through structured interviews with the business owner. The results show that Dilla Laundry only maintains simple records of cash receipts and expenditures and has not prepared financial statements in accordance with SAK EMKM. The main constraints include the owner’s limited understanding of accounting and SAK EMKM, a preference for simple and practical records, the absence of properly archived transaction documents, limited human-resource competence in accounting, and insufficient government outreach and training. Therefore, the study applies the SAK EMKM framework by preparing an income statement, a statement of financial position, and notes to the financial statements. Regular financial recording and reporting are recommended to help the business monitor its financial condition, control cash inflows and outflows, evaluate performance, and support future business development.

Page 189 of 193 | Total Record : 1926

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