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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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Pengaruh Net Profit Margin, Earning per Share, dan Leverage terhadap Kebijakan Dividen (Studi Empiris pada Perusahaan Indeks High Dividend 20 yang Terdaftar di Bursa Efek Indonesia Tahun 2018–2022) Mutiara, Wawa
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.v3i3.80365

Abstract

This study aims to examine and analyze the effects of Net Profit Margin, Earning Per Share, and leverage on dividend policy in companies included in the High Dividend 20 Index and listed on the Indonesia Stock Exchange during the 2018–2022 period. This research employs an associative quantitative approach using secondary data obtained from company financial reports. The sample was selected using purposive sampling and consisted of 12 companies from a population of 29 High Dividend 20 Index companies, resulting in 60 firm-year observations. Data were analyzed using multiple linear regression with SPSS version 26. The results show that Net Profit Margin has a negative and significant effect on dividend policy. Meanwhile, Earning Per Share and leverage do not have significant effects on dividend policy. Simultaneously, Net Profit Margin, Earning Per Share, and leverage affect dividend policy. The adjusted coefficient of determination is 14.4%, indicating that the three independent variables explain 14.4% of the variation in dividend policy, while the remaining variation is explained by other factors outside the research model.
Pengaruh ESG (Environmental, Social, and Governance) terhadap Tingkat Profitabilitas Perusahaan (Studi Empiris pada Sektor Energi yang Terdaftar di BEI Periode 2018–2022) Tariyu, Mahung Silobabalo Siru
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.v3i3.80935

Abstract

This study aims to examine the effect of Environmental, Social, and Governance disclosure on the profitability level of energy-sector companies listed on the Indonesia Stock Exchange during the 2018–2022 period. This research employs a quantitative approach using secondary data obtained from annual reports and sustainability reports. The sample was selected using purposive sampling and consisted of 12 companies, resulting in 60 firm-year observations. Data were analyzed using panel data regression with EViews 12. The results show that Environmental disclosure, Social disclosure, and Governance disclosure do not have significant effects on profitability as measured by Return on Assets. Simultaneously, the three ESG disclosure dimensions have a significant effect on profitability, although the explanatory power of the model remains low. A robustness test using Return on Equity as an alternative profitability proxy shows that Environmental and Social disclosure remain insignificant, while Governance disclosure has a significant effect. These findings indicate that ESG disclosure in Indonesian energy-sector companies has not yet become a dominant factor in explaining profitability, partly because ESG disclosure is still developing and may still be treated as supplementary information by stakeholders.
Pengaruh Environmental Performance dan Leverage terhadap Pengungkapan Islamic Social Reporting dengan Profitabilitas sebagai Variabel Intervening pada Perusahaan yang Terdaftar di Jakarta Islamic Index Tahun 2020–2022 Rostina, Delvia
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.v2i3.81218

Abstract

This study examines the effects of environmental performance and leverage on Islamic Social Reporting disclosure, with profitability as an intervening variable, in companies listed on the Jakarta Islamic Index during the 2020–2022 period. The study employs a quantitative approach using secondary data obtained from annual reports and financial statements published by the Indonesia Stock Exchange and the respective companies. The sample was selected through purposive sampling and consisted of 20 companies, resulting in 60 firm-year observations. Data were analyzed using WarpPLS version 7.0. The results show that environmental performance has a positive and significant effect on Islamic Social Reporting disclosure, while leverage has no significant effect. Environmental performance and leverage do not have significant effects on profitability, whereas profitability has a positive and significant effect on Islamic Social Reporting disclosure. Furthermore, profitability is unable to mediate the effects of environmental performance and leverage on Islamic Social Reporting disclosure. The model explains 26% of the variation in Islamic Social Reporting disclosure.
Blue Accounting dalam Perspektif Teori Legitimasi dan Stakeholder Pratama, Diandra Ayu
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.v3i2.82760

Abstract

The increase in economic activities in the maritime sector has driven the need for better accountability in marine resource management, known as Blue Accounting. This research aims to explore the concept of Blue Accounting within the framework of Blue Economy development in Indonesia and to evaluate the role of government policies in its implementation. The research method used is descriptive qualitative with a Systematic Literature Review (SLR) approach, based on secondary data such as government policy documents, scientific articles, and relevant reports. Data were collected through document studies from 24 reference journals and analyzed to understand the phenomenon of Blue Accounting and its contribution to sustainable economic transformation. The findings indicate that Blue Accounting can significantly contribute to sustainable marine resource management through improved transparency, accountability, and integration of environmental information into financial reporting. Supportive government policies and information technology implementation are key factors in the successful adoption of Blue Accounting. This research provides insights for policymakers and practitioners in developing sustainable Blue Economy strategies in Indonesia.
The Impact of Financial Literacy, Mental Accounting, Overconfidence, and Fear of Missing Out on Investment Decisions Miranti, Putri Kamilia
Jurnal KIAFE Vol. 4 No. 1 (2026): April 2026
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.v4i1.83994

Abstract

This study aims to examine the effects of financial literacy, mental accounting, overconfidence, and fear of missing out on investment decisions among individuals in Kota Pontianak. This research employs a quantitative approach using primary data collected through an online questionnaire distributed via Google Forms. The sample was selected using purposive sampling and consisted of 214 respondents aged 17 to 60 years who reside in Pontianak and have invested at least once in various investment instruments. Data were analyzed using multiple linear regression with SPSS version 29. The results show that financial literacy, mental accounting, and overconfidence have positive and significant effects on investment decisions. Meanwhile, fear of missing out has a negative and significant effect on investment decisions. Simultaneously, financial literacy, mental accounting, overconfidence, and fear of missing out significantly affect investment decisions. These findings indicate that investment decisions are shaped not only by financial knowledge and rational evaluation but also by behavioral factors, including confidence, mental categorization of money, and anxiety related to missing investment opportunities.
Fraud Pentagon Theory, Financial Stability, and Information Asymmetry in Detecting Financial Statement Fraud (An Empirical Study of Insurance Companies Listed on the Indonesia Stock Exchange, 2018–2022) Irawan, Bambang
Jurnal KIAFE Vol. 4 No. 1 (2026): April 2026
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.v4i1.84057

Abstract

This study aims to examine the effects of fraud pentagon factors, financial stability, and information asymmetry in detecting financial statement fraud in insurance companies listed on the Indonesia Stock Exchange during the 2018–2022 period. The fraud pentagon factors consist of pressure, opportunity, rationalization, capability, and arrogance, which are proxied by financial target, ineffective monitoring, change in auditor, change of director, and political connection. Financial statement fraud is measured using the F-Score model. This research employs a quantitative approach using secondary data obtained from annual reports of insurance companies. The sample was selected using purposive sampling and consisted of 15 insurance companies, resulting in 75 firm-year observations. Data were analyzed using logistic regression with SPSS version 27. The results show that ineffective monitoring has a significant effect on financial statement fraud. Meanwhile, financial target, change in auditor, change of director, political connection, financial stability, and information asymmetry do not have significant effects on financial statement fraud. These findings indicate that weak monitoring mechanisms may increase the likelihood of financial statement fraud, while other fraud pentagon factors and additional variables do not significantly explain fraud detection in the observed insurance companies.
Faktor-Faktor yang Memengaruhi Audit Report Lag dengan Spesialisasi Industri Auditor sebagai Variabel Moderasi pada Perusahaan Pertambangan yang Terdaftar di Bursa Efek Indonesia Tahun 2020–2022 Kurniawati, Rebecha Dwi
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.v3i3.84115

Abstract

This study aims to examine the effects of company operating complexity, audit tenure, and auditor switching on audit report lag, with auditor industry specialization as a moderating variable. This research employs a quantitative associative approach using secondary data obtained from annual reports of mining companies listed on the Indonesia Stock Exchange during the 2020–2022 period. The sample was selected using purposive sampling and consisted of 41 companies, resulting in 123 firm-year observations. Data were analyzed using Structural Equation Modeling with WarpPLS version 7.0 through model feasibility testing and hypothesis testing. The results show that company operating complexity has a negative and significant effect on audit report lag. Meanwhile, audit tenure and auditor switching do not have significant effects on audit report lag. Auditor industry specialization does not moderate the effects of company operating complexity and audit tenure on audit report lag. However, auditor industry specialization moderates the effect of auditor switching on audit report lag. These findings indicate that auditor industry specialization plays a role in reducing the impact of auditor switching on audit delay, but it does not significantly strengthen or weaken the effects of operating complexity and audit tenure.
Analisis Komparatif Kinerja Keuangan pada Bank Pembangunan Daerah di Wilayah Kalimantan Selama dan Setelah Pandemi COVID-19 Olga, Olga
Jurnal KIAFE Vol. 4 No. 1 (2026): April 2026
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.v4i1.84166

Abstract

This study aims to examine differences in the financial performance of Regional Development Banks in the Kalimantan region during and after the COVID-19 pandemic. The study compares the financial performance of Bank Kalbar, Bank Kalteng, Bank Kalsel, and Bank Kaltimtara using financial ratios consisting of Loan to Deposit Ratio, Capital Adequacy Ratio, Non Performing Loan, Net Interest Margin, Return on Assets, Return on Equity, and Operating Expenses to Operating Income. This research employs a quantitative comparative approach using secondary data obtained from the annual financial reports of the Regional Development Banks during the 2020–2023 period. The data cover two years during the COVID-19 pandemic and two years after the pandemic. Data were analyzed using descriptive statistics, the Shapiro-Wilk normality test, and paired sample t-tests with SPSS version 25. The results show that there are no significant differences in Loan to Deposit Ratio, Non Performing Loan, Net Interest Margin, Return on Assets, Return on Equity, and Operating Expenses to Operating Income during and after the COVID-19 pandemic. However, there is a significant difference in Capital Adequacy Ratio. These findings indicate that the financial performance of Regional Development Banks in Kalimantan was relatively stable after the pandemic, with the most notable change occurring in capital adequacy.
Pengaruh Tekanan Eksternal, Akuntabilitas, Ketidakpastian Lingkungan, dan Pengendalian Internal terhadap Penerapan Transparansi Pelaporan Keuangan (Studi Empiris pada OPD Kota Pontianak) Khairunnisa, Dhea Nanda
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.v3i2.85302

Abstract

This study aims to examine the effect of external pressure, accountability, environmental uncertainty, and internal control on the implementation of financial reporting transparency in Regional Apparatus Organizations (OPD) of Pontianak City. This research uses a quantitative approach with primary data collected through questionnaires. The population consists of OPD units in the form of government departments and the Regional Financial and Asset Management Agency (BKAD) of Pontianak City. Using purposive sampling, this study obtained 59 respondents from 16 OPDs. Data were analyzed using multiple regression analysis with SPSS. The results indicate that external pressure, accountability, and environmental uncertainty have a positive and significant effect on the implementation of financial reporting transparency. Meanwhile, internal control does not have a significant effect on financial reporting transparency. These findings indicate that external institutional demands, accountability mechanisms, and environmental dynamics play important roles in encouraging transparency practices in local government financial reporting.
Menguak Mental Accounting pada Online Gamers (Studi pada Generasi Z) Apriliana, Naomi
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.v3i2.85521

Abstract

This study explores mental accounting among Generation Z online gamers, particularly Mobile Legends players, in Pontianak. It examines how players separate money spent on online games from money allocated for daily needs, savings, and other purposes, as well as how this separation influences their financial decisions and consumptive behavior. The study employs a qualitative approach using primary data collected through in-depth interviews with Generation Z players who had made in-game microtransactions. Interview data were coded and analyzed thematically. The findings show that players create separate mental accounts for daily necessities, savings, entertainment, and online gaming. Some players finance game-related spending through income earned from tournaments or gaming services and attempt to avoid using savings. However, these financial boundaries are not always consistently maintained. Funds initially allocated for savings or essential needs may be redirected to in-game purchases, particularly under emotional impulses, social pressure, or the desire for immediate gratification. Mental accounting therefore provides a budgeting structure but may also rationalize excessive spending and weaken financial self-control. The study concludes that improved financial awareness, expenditure monitoring, and budgeting discipline are required to prevent online gaming expenses from undermining personal financial stability.

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