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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 ROI, ROE, dan Tobin’s Q terhadap Volume Perdagangan Saham pada Perusahaan Sektor Teknologi Jaudah, Jihan Fadhilah Hang
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.v3i3.85523

Abstract

This study aims to examine the effect of Return on Investment, Return on Equity, and Tobin’s Q on stock trading volume in technology-sector companies listed on the Indonesia Stock Exchange during the 2020–2022 period. This research employs an associative quantitative approach using secondary data obtained from company financial reports published on the Indonesia Stock Exchange. The sample was selected using purposive sampling based on companies that met the research criteria, resulting in 75 firm-year observations. Data were analyzed using Structural Equation Modeling-Partial Least Squares with SmartPLS 4.0. The results show that Return on Investment, Return on Equity, and Tobin’s Q do not have significant effects on stock trading volume. The coefficient of determination indicates that the three variables explain only a very small proportion of the variation in stock trading volume, suggesting that other factors outside the model may have a greater influence on trading activity in technology-sector companies.
Penilaian Kinerja Keuangan dan Tekanan Keuangan Sebelum dan Sesudah Akuisisi (Studi pada Bank KB Bukopin) Hangdiani, Nadya Talitha
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.v4i1.85707

Abstract

This study aims to compare the financial performance and financial distress condition of PT Bank KB Bukopin Tbk before and after the acquisition by KB Kookmin Bank. Financial performance is measured using financial ratios, namely Return on Assets, Loan to Deposit Ratio, and Capital Adequacy Ratio, while financial distress is measured using the Modified Altman Z-Score model. This research employs a quantitative comparative approach using secondary data obtained from the financial statements of PT Bank KB Bukopin Tbk published on the Indonesia Stock Exchange website during the 2016–2023 period. The sample was selected using purposive sampling, and data were analyzed using the Shapiro-Wilk normality test and paired sample t-test with SPSS version 23. The results show that there is a significant difference in the Loan to Deposit Ratio before and after the acquisition. However, there are no significant differences in Return on Assets, Capital Adequacy Ratio, and Modified Altman Z-Score before and after the acquisition. The findings indicate that the acquisition was followed by improvement in liquidity performance, while profitability, solvency, and financial distress conditions did not show statistically significant changes. Overall, the Loan to Deposit Ratio and Capital Adequacy Ratio are classified as healthy, while Return on Assets is generally classified as unhealthy, although it improved to a healthy level in 2023. The Modified Altman Z-Score shows a gradual improvement after the acquisition, although the difference before and after the acquisition is not statistically significant.
Pengaruh Profitabilitas, Ukuran Perusahaan, dan Rotasi Audit terhadap Earning Manipulation (Studi Empiris pada Perusahaan Transportasi dan Logistik yang Terdaftar di Bursa Efek Indonesia) Syauqy, Muhammad Fadlan
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.v3i2.88515

Abstract

This study aims to examine the effect of profitability, company size, and audit rotation on earning manipulation in transportation and logistics companies listed on the Indonesia Stock Exchange (IDX) during the 2021–2023 period. This study employs an associative quantitative approach using panel data regression analysis. The population consists of 37 transportation and logistics companies, with 28 companies selected as the final sample using purposive sampling, resulting in 84 firm-year observations. Data analysis was conducted using EViews version 12. Earning manipulation was measured using the Beneish M-Score model, while profitability, company size, and audit rotation were used as independent variables. The results indicate that profitability has a positive and significant effect on earning manipulation. Meanwhile, company size and audit rotation do not have a significant effect on earning manipulation. Simultaneously, profitability, company size, and audit rotation have a significant effect on earning manipulation. These findings suggest that profitability pressure may become an important factor associated with earning manipulation practices, while company size and audit rotation alone are insufficient indicators to explain such practices in transportation and logistics companies in Indonesia.
Dampak ESG, Green Accounting, dan Kepemilikan Institusional terhadap Nilai Perusahaan: Studi Kasus pada Sektor Energi yang Terdaftar di BEI Periode 2021–2023 Putri, Mia Helmalia; Setiawan, Ricky Yunisar; Wibowo, Agus Satrya
Jurnal KIAFE Vol. 3 No. 1 (2025): April 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.v3i1.89949

Abstract

This study examines the effects of sales growth, Investment Opportunity Set, Working Capital Turnover, and free cash flow on firm value in property and real estate companies listed on the Indonesia Stock Exchange during the 2018–2020 period. The study employs a quantitative associative approach using secondary data obtained from audited financial statements. The sample was selected through purposive sampling and consisted of 46 companies, resulting in 138 initial firm-year observations. After eliminating 39 outlier observations, 99 observations were included in the final analysis. Firm value was measured using Price-to-Book Value, while Investment Opportunity Set was proxied by current assets to net sales. Data were analyzed using descriptive statistics, classical assumption tests, multiple linear regression, and hypothesis testing with IBM SPSS version 25. The results show that Working Capital Turnover and free cash flow have positive and significant effects on firm value. Sales growth has a negative but insignificant effect, while Investment Opportunity Set has a positive but insignificant effect. Simultaneously, the four independent variables do not significantly affect firm value. The adjusted coefficient of determination is 5.4%, indicating that the model has limited explanatory power.
Analisis Pemahaman Laba, Penentuan Laba Optimal, dan Pengelolaan Keuangan pada Sektor Informal (Studi Fenomenologi pada Pedagang Kaki Lima di Taman Akcaya Pontianak) Laire, Wahyu Laksana Caesar
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.v3i3.90735

Abstract

This study aims to analyze profit understanding, optimal profit determination, and financial management among street vendors in Taman Akcaya Pontianak. This research employs a qualitative method with a phenomenological approach. Data were collected through interviews, observations, and documentation involving six street vendors operating in Taman Akcaya Pontianak. The results show that most street vendors do not understand profit theoretically, either from the perspective of conventional profit concepts or basic accounting profit. Their understanding of profit is mainly based on practical experience, daily operations, and the difference between sales revenue and business capital. The study also finds that Cost-Volume-Profit analysis can be used as an appropriate method to determine optimal profit because it helps measure the relationship between cost, sales volume, selling price, and profit targets. However, the financial management practices of street vendors remain limited. Most informants have not implemented proper financial planning, routine financial recording, financial reporting, or financial control. The main obstacles include limited business capital, dependence on daily income, the inability to separate personal and business funds, the absence of cash reserves, limited financial knowledge, and reliance on traditional memory-based recording.
Akuntabilitas Keuangan Penjualan Madu Kelulut pada Kelompok Tani Natai Kompas di Bawah Binaan Unit Pengelolaan Teknis (UPT) Kesatuan Pengelolaan Hutan (KPH) Wilayah Sintang Timur Elza Brigitha, Caroline
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.v3i3.92067

Abstract

This study aims to analyze financial accountability in stingless bee honey sales managed by the Natai Kompas Farmers’ Group under the supervision of the Technical Management Unit of the Sintang Timur Forest Management Unit (UPT KPH Sintang Timur). This research employs a qualitative descriptive approach using interviews, observations, and financial document analysis. The findings show that the group’s financial recording system is still conducted manually by the treasurer using a ledger to record income, expenses, operational costs, and profit allocation. Although monthly financial reports are prepared and discussed in group meetings, the manual system creates risks of administrative errors, lost transaction evidence, and limited access to financial information for members. The study also finds that member participation in financial decision-making remains limited due to insufficient financial literacy, limited socialization of financial reports, and the absence of a participatory internal control mechanism. To improve transparency and accountability, the study recommends adopting a digital financial recording system, providing financial education and training, increasing access to financial reports, establishing an internal audit team, and encouraging active member participation in financial management.
Analisis Prediksi Financial Distress pada PT Indofarma Tbk (Persero) Pennynauli, Kescya Ananopan
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.v3i3.92848

Abstract

This study aims to analyze financial distress prediction in PT Indofarma Tbk (Persero) using the Grover, Taffler, and Springate models. The study employs a quantitative descriptive approach using secondary data obtained from the financial statements of PT Indofarma Tbk (Persero) during the 2014–2023 period. The sample was selected using purposive sampling, and the data were analyzed using Microsoft Excel. The results show that the Grover model classifies eight years of observation as healthy and two years, namely 2022 and 2023, as financial distress. The Taffler model classifies seven years of observation as healthy, one year, namely 2017, as a gray area, and two years, namely 2022 and 2023, as financial distress. Meanwhile, the Springate model classifies all ten years of observation as financial distress. These findings indicate that the Springate model is the most sensitive model in detecting financial distress in PT Indofarma Tbk (Persero), while the Grover and Taffler models identify severe financial distress mainly in the last two years of observation.
Analisis Pengaruh Kinerja ESG, Ukuran Perusahaan, dan Profitabilitas terhadap Nilai Perusahaan (Studi Kasus pada Perusahaan FMCG di BEI Tahun 2021–2023) Chidatolu, Sonya Grace
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.v3i3.93013

Abstract

This study aims to analyze the effect of ESG performance, company size, and profitability on firm value in Fast-Moving Consumer Goods (FMCG) companies listed on the Indonesia Stock Exchange (IDX) during 2021–2023. This research uses a quantitative approach with secondary data obtained from annual reports and financial reports of FMCG companies. Using purposive sampling, this study selected 32 companies from a total population of 86 FMCG companies, resulting in 96 observations. Data were analyzed using multiple linear regression analysis assisted by SPSS version 30. The results show that ESG performance has a negative and significant effect on firm value, company size has a negative and insignificant effect on firm value, while profitability has a positive and significant effect on firm value. These findings indicate that profitability remains an important factor influencing firm value, while ESG performance and company size require further consideration in the context of FMCG companies in Indonesia.
Public Perception of the Utilization of Village Funds for the Construction of the Nanga Hamlet Bridge: A Case Study in Kahiya Village, Ella Hilir District, Melawi Regency, in 2023 Antona, Riska
Jurnal KIAFE Vol. 3 No. 1 (2025): April 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.v3i1.95208

Abstract

This study examines community perceptions of the use of village funds for bridge construction in Nanga Kahiya Hamlet, Kahiya Village, Ella Hilir District, Melawi Regency, in 2023. The study employs a descriptive qualitative approach. Data were collected through interviews, observations, and documentation involving ten informants consisting of village officials and local residents. The results show that most community members have positive perceptions of the bridge construction because it improves accessibility, facilitates the distribution of agricultural and plantation products, reduces travel time, and supports access to markets, schools, health services, and other public facilities. The management of village funds was considered to have applied the principles of accountability and transparency through village development meetings, community involvement, financial recording, supervision, and public disclosure of budget realization. However, community participation in village deliberations still needs improvement because some residents remain reluctant to become actively involved. The study concludes that the bridge construction has generated economic and social benefits for the community, while continued transparency, accountability, information access, and public participation are required to maintain trust in the village government.
Pengaruh Size KAP dan Audit Capacity Stress terhadap Kualitas Audit Pasya, Qayla Damara
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.v3i2.95671

Abstract

This study aims to analyze the effects of Public Accounting Firm (KAP) size and audit capacity stress on audit quality in banking sector companies listed on the Indonesia Stock Exchange (IDX). KAP size reflects the capacity and reputation of audit institutions, while audit capacity stress represents auditor workload pressure that may influence independence and audit thoroughness. This study employs a quantitative approach using panel data regression analysis for the 2021–2023 period. The sample was selected using purposive sampling and consists of 35 banking companies, resulting in 105 firm-year observations. Data were analyzed using the Common Effect Model (CEM) regression approach with EViews 12. Audit quality was measured using the Modified Jones Model, while KAP size was measured using a dummy variable and audit capacity stress was measured based on the ratio of banking clients audited by a KAP to the number of partners in the KAP. The results indicate that KAP size has a positive and significant effect on audit quality, whereas audit capacity stress has no significant effect on audit quality. These findings suggest that institutional reputation and audit firm capacity play a more dominant role than workload pressure in determining audit quality in the Indonesian banking sector.

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