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
 188   189   190   191   192 
Analisis Pengaruh Leverage, Intensitas Modal, dan Ukuran Perusahaan terhadap Konservatisme Akuntansi pada Perusahaan Pertambangan yang Terdaftar di Bursa Efek IndonesiaAnalisis Pengaruh Leverage, Intensitas Modal, dan Ukuran Perusahaan terhadap Konservatisme Akuntansi pada Perusahaan Pertambangan yang Terdaftar di Bursa Efek Indonesia Wijaya, Haris Agung
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.v2i4.77749

Abstract

This study examines the effects of leverage, capital intensity, and firm size on accounting conservatism in mining companies listed on the Indonesia Stock Exchange during the 2017–2021 period. The study employs a quantitative approach using secondary data obtained from annual financial statements. The sample was selected through purposive sampling and consisted of 19 companies, resulting in 95 firm-year observations. Accounting conservatism was measured using an accrual-based conservatism model, leverage was measured using the debt-to-assets ratio, capital intensity was measured using the ratio of net fixed assets to total assets, and firm size was measured using the logarithm of total assets. Data were analyzed using multiple linear regression with SPSS version 25. The results show that leverage has a negative but insignificant effect on accounting conservatism, capital intensity has a negative and significant effect, and firm size has a negative but insignificant effect. The coefficient of determination is 8.7%, indicating that the three independent variables explain 8.7% of the variation in accounting conservatism, while the remaining 91.3% is explained by other factors outside the research model.
Studi Eksploratif: Pengungkapan Lingkungan pada Pelaporan Industri Fast Fashion Jannati, Annisa Nur
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.v2i4.78183

Abstract

This exploratory study examines environmental disclosure practices in the fast-fashion industry, focusing on PT Matahari Department Store Tbk. The study employs a descriptive qualitative approach using secondary data obtained from the company’s annual reports, sustainability report, books, journals, and previous studies. Data were analyzed through document analysis, content analysis, and legitimacy analysis. Environmental disclosure was evaluated using themes covering environmental compliance, environmental costs and liabilities, future environmental cost estimates, legal proceedings, environmental policies, natural-resource conservation, emissions, waste, environmentally friendly technology, environmental awards, and environmental education. The results show that the company demonstrates a strong commitment to environmental responsibility through initiatives such as reducing plastic and paper consumption, managing waste responsibly, using environmentally friendly materials, integrating environmental considerations into operations, participating in collaborative activities, and receiving environmental recognition. These disclosures contribute to obtaining and maintaining corporate legitimacy. However, the company provides limited information concerning future environmental cost estimates and potential legal consequences related to environmental issues. Therefore, greater transparency in environmental financial and legal disclosures is recommended.
The Effect of Profitability, Leverage, and Firm Size on Tax Avoidance (Evidence from the Indonesian Agriculture Sector) Junaidi, Hendry; Yunita, Khristina
Jurnal KIAFE Vol. 2 No. 3 (2024): July 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.v2i3.78589

Abstract

This study examines the effects of profitability, leverage, and firm size on tax avoidance in agricultural-sector companies listed on the Indonesia Stock Exchange during the 2019–2021 period. The study employs a quantitative approach using secondary data obtained from corporate financial statements. The sample was selected through purposive sampling and consisted of 43 firm-year observations. Tax avoidance was measured using the Effective Tax Rate, profitability was measured using Return on Assets, leverage was measured using the Debt-to-Equity Ratio, 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 profitability has a negative and significant effect on the Effective Tax Rate, indicating that higher profitability is associated with greater tax avoidance. Leverage and firm size have no significant effects on tax avoidance. Simultaneously, profitability, leverage, and firm size significantly affect tax avoidance. The coefficient of determination is 58.2%, indicating that the research model explains 58.2% of the variation in tax avoidance.
Pengaruh Return on Assets (ROA), Net Profit Margin (NPM), dan Debt to Equity Ratio (DER) terhadap Nilai Perusahaan Sektor Pertambangan Batu Bara yang Terdaftar di Bursa Efek Indonesia Periode 2018–2022 Ipit, Hayati -
Jurnal KIAFE Vol. 2 No. 3 (2024): July 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.v2i3.78808

Abstract

This study examines the effects of Return on Assets, Net Profit Margin, and Debt-to-Equity Ratio on firm value in coal-mining companies listed on the Indonesia Stock Exchange during the 2018–2022 period. The study employs a quantitative approach using secondary data obtained from annual financial statements and stock-price information. The sample was selected through purposive sampling and consisted of 11 companies, resulting in 55 firm-year observations. Firm value was measured using the market-to-book value ratio. Data were analyzed using descriptive statistics, classical assumption tests, multiple linear regression, and hypothesis testing with SPSS version 26. The results show that Return on Assets has a positive and significant effect on firm value, while Net Profit Margin has a negative and significant effect. Debt-to-Equity Ratio has no significant effect on firm value. Simultaneously, Return on Assets, Net Profit Margin, and Debt-to-Equity Ratio do not significantly affect firm value. The adjusted coefficient of determination is 6.3%, indicating that the three independent variables explain 6.3% of the variation in firm value, while the remaining 93.7% is explained by other factors outside the research model.
Analisis Perbandingan Nilai Perusahaan Sebelum dan Sesudah Penerapan Corporate Social Responsibility (CSR) (Studi Kasus pada Perusahaan Pertambangan yang Terdaftar di BEI) Faulina, Melania
Jurnal KIAFE Vol. 2 No. 3 (2024): July 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.v2i3.78860

Abstract

This study compares firm value before and after the implementation of Corporate Social Responsibility in mining companies listed on the Indonesia Stock Exchange. The study employs a quantitative comparative approach using secondary data obtained from annual reports, sustainability reports, and financial statements. The sample was selected through purposive sampling and consisted of 14 mining companies. Firm value was measured using Tobin’s Q for the three-year period before and the three-year period after CSR implementation. Data were analyzed using descriptive statistics, normality testing, and a paired-samples t-test with SPSS version 29. The results show that the average Tobin’s Q increased from 1.1771 before CSR implementation to 1.5974 after implementation. The paired-samples t-test produced a significance value of 0.024, indicating a significant difference in firm value before and after CSR implementation. These findings suggest that CSR implementation is associated with an increase in the market valuation of mining companies.
Pengaruh Ketepatan Sasaran Anggaran dan Pengendalian Manajerial Sektor Publik terhadap Akuntabilitas Kinerja pada Dinas Kesehatan Provinsi Kalimantan Barat Markus, Markus
Jurnal KIAFE Vol. 2 No. 3 (2024): July 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.v2i3.78927

Abstract

This study examines the effects of budget target accuracy and public-sector managerial control on performance accountability at the West Kalimantan Provincial Health Office. The study employs a quantitative approach using primary data collected through questionnaires. The sample was selected through purposive sampling and consisted of 57 respondents. Data were analyzed using validity and reliability tests, classical assumption tests, multiple linear regression, and hypothesis testing with SPSS version 25. The results show that budget target accuracy has a positive and significant effect on performance accountability, while managerial control also has a positive and significant effect. Simultaneously, budget target accuracy and managerial control significantly affect performance accountability. The coefficient of determination is 64.5%, indicating that the two independent variables explain 64.5% of the variation in performance accountability, while the remaining 35.5% is explained by other factors outside the research model.
Analisis Penerapan Green Accounting dalam Mendukung Sustainability pada Usaha Mikro, Kecil, dan Menengah (Studi Fenomenologi pada Rumah Produksi Amplang di Kecamatan Benua Kayong, Kabupaten Ketapang) Suryani, Endang
Jurnal KIAFE Vol. 2 No. 3 (2024): July 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.v2i3.78933

Abstract

This study examines the implementation of green accounting in supporting business sustainability among amplang-producing micro, small, and medium enterprises in Benua Kayong District, Ketapang Regency. The study employs a qualitative method with a phenomenological approach. Data were collected through in-depth interviews, observations, and document analysis involving the business owner, employees, and members of the surrounding community. Data were analyzed through data reduction, data presentation, and conclusion drawing. The results show that the business owner has limited knowledge of accounting and does not understand green accounting conceptually. The enterprise also does not maintain formal financial records or separately identify environmental costs. However, several operational practices reflect the informal implementation of green accounting, including maintaining production-site cleanliness, reusing production equipment, processing fish skin into salted products, using fish heads for food, and utilizing fish bones and internal organs as animal feed. These practices reduce production waste, support environmental responsibility, and contribute to business continuity. Thus, although green accounting has not been formally recorded or reported, its practical implementation has supported the sustainability of the amplang production business.
Pengaruh Capital Adequacy Ratio (CAR), Biaya Operasional terhadap Pendapatan Operasional (BOPO), dan Non-Performing Loan (NPL) terhadap Kinerja Keuangan pada Perusahaan Perbankan yang Terdaftar di BEI Tahun 2019–2022 Agitha, Tilana Oktavia
Jurnal KIAFE Vol. 2 No. 3 (2024): July 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.v2i3.78940

Abstract

This study examines the effects of profitability, audit opinion, and firm size on audit delay in energy-sector companies listed on the Indonesia Stock Exchange during the 2018–2022 period. The study employs a quantitative approach using secondary data obtained from audited financial statements and annual reports. The sample was selected through purposive sampling and initially consisted of 17 companies with 85 firm-year observations. After eliminating 28 outlier observations, 57 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 29. The results show that profitability and audit opinion have no significant effects on audit delay, while firm size has a negative and significant effect. Simultaneously, profitability, audit opinion, and firm size significantly affect audit delay. The coefficient of determination is 25.8%, indicating that the research model explains 25.8% of the variation in audit delay.
Analisis Bibliometrik: Perkembangan Penelitian Green Accounting dalam Mendukung Bisnis Berkelanjutan Putri, Mega Amalia; Yuliana, Yuliana; Maulana, Haikal Zulian; Royani, Asri
Jurnal KIAFE Vol. 2 No. 3 (2024): July 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.v2i3.79069

Abstract

This study maps the development of green accounting research in supporting sustainable business during the 2013–2023 period. Publication data were retrieved from Google Scholar using the Publish or Perish application, resulting in 928 documents. The study employs a bibliometric analysis supported by VOSviewer to examine publication trends, citation patterns, keyword co-occurrence, research clusters, and emerging topics. The results show that publications on green accounting generally increased during the observation period and reached their highest level in 2022. The keyword network formed seven research clusters, with green accounting emerging as the most dominant topic. Related themes include corporate social responsibility, environmental accounting, environmental disclosure, environmental performance, financial performance, profitability, and sustainable development. Environmental information appears as a relatively underexplored topic with weak network connections to green accounting. This finding indicates an opportunity for future studies to examine the relationship between green accounting implementation and environmental information disclosure. Overall, effective green accounting practices can support sustainable business by integrating environmental costs, economic benefits, and environmental protection into organizational decision-making.
Pengaruh Profitabilitas, Opini Audit, dan Ukuran Perusahaan Terhadap Audit Delay (Studi Empiris Pada Perusahaan Sektor Energi Yang Terdaftar Di Bursa Efek Indonesias (BEI) Periode 2018-2022 Andrian, Yovin
Jurnal KIAFE Vol. 2 No. 3 (2024): July 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.v2i3.79888

Abstract

This study examines the effects of profitability, audit opinion, and firm size on audit delay in energy-sector companies listed on the Indonesia Stock Exchange during the 2018–2022 period. The study employs a quantitative approach using secondary data obtained from audited financial statements and annual reports. The sample was selected through purposive sampling and initially consisted of 17 companies with 85 firm-year observations. After eliminating 28 outlier observations, 57 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 29. The results show that profitability and audit opinion have no significant effects on audit delay, while firm size has a negative and significant effect. Simultaneously, profitability, audit opinion, and firm size significantly affect audit delay. The coefficient of determination is 25.8%, indicating that the research model explains 25.8% of the variation in audit delay.

Page 190 of 193 | Total Record : 1926

 188   189   190   191   192 

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): Jurnal Mahasiswa Akuntansi Vol. 11 No. 1 (2021): KIAFE 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