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AYU PUSPITASARI
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ayu.puspitasari@ekonomi.untan.ac.id
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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 Kompetensi, Independensi, Pengalaman Kerja, dan Akuntabilitas Auditor terhadap Kualitas Audit dengan Etika Auditor sebagai Variabel Moderasi (Studi Empiris pada Kantor Perwakilan BPKP Kalimantan Barat) Sonia, Sonia
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.v4i1.95874

Abstract

This study aims to examine the effects of competence, independence, work experience, and auditor accountability on audit quality, with auditor ethics as a moderating variable. The study was conducted at the Regional Office of the Financial and Development Supervisory Agency (BPKP) in West Kalimantan Province. This research employs a quantitative causal approach using primary data collected through questionnaires distributed to auditors. The sample was selected using purposive sampling and consisted of 32 auditors who had worked for at least one year. Data were analyzed using Structural Equation Modeling with a Partial Least Squares approach using WarpPLS 8.0. The results show that competence has a positive but insignificant effect on audit quality. Independence and accountability have positive and significant effects on audit quality, while work experience has a negative and significant effect on audit quality. Auditor ethics significantly moderates the relationships between competence, independence, work experience, and accountability with audit quality. Auditor ethics weakens the effects of competence and work experience on audit quality, but strengthens the effects of independence and accountability on audit quality. These findings indicate that audit quality in government internal auditing is influenced not only by auditors’ technical and professional attributes but also by the ethical framework that guides their judgment and conduct.
Cerdas Mengelola Uang, Cerdas Berbisnis: Literasi Keuangan dan Dampaknya pada Wirausaha Muda Rahmawati, Wahyuni; Nazwa, Naila
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.v4i1.106146

Abstract

This study aims to examine the effects of financial literacy and financial training on financial inclusion among student entrepreneurs at Pamulang University in 2025. This research employs a quantitative approach with a causal associative design. Primary data were collected from 100 respondents through a structured questionnaire using a five-point Likert scale. The respondents were active students who were involved in entrepreneurial activities. Data were analyzed using multiple linear regression, supported by validity, reliability, and classical assumption tests. The results show that financial literacy has a positive and significant effect on financial inclusion, with a regression coefficient of 0.339, a t-value of 3.995, and a significance value of less than 0.001. Financial training also has a positive and significant effect on financial inclusion, with a regression coefficient of 0.597, a t-value of 6.545, and a significance value of less than 0.001. Simultaneously, financial literacy and financial training significantly affect financial inclusion, with an adjusted coefficient of determination of 77.8%. These findings indicate that mastery of basic financial concepts, when strengthened through practical financial training, can increase student entrepreneurs’ participation in formal financial services and support the use of banking products, financing mechanisms, and digital financial platforms in business activities.
Analisis Perbandingan Kinerja Keuangan antara Bank Konvensional dan Bank Syariah Saputri, Indiani; Wahyu, Wulan; Sari, Nurma
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.v4i1.106147

Abstract

This study aims to examine differences in financial performance between conventional and Islamic banking by comparing PT Bank Central Asia Tbk and BCA Syariah during the 2018–2023 period. The research focuses on profitability, intermediation, and operational efficiency measured using Return on Assets, Loan to Deposit Ratio or Financing to Deposit Ratio, and Operating Expenses to Operating Income. This study employs a quantitative descriptive-comparative approach using secondary data obtained from the banks’ financial statements. Data normality was tested using the Kolmogorov-Smirnov and Shapiro-Wilk tests, while mean differences were analyzed using independent samples t-tests at a significance level of 0.05. The results show that BCA has a higher average Return on Assets than BCA Syariah, indicating stronger profitability. BCA also has a lower Operating Expenses to Operating Income ratio, indicating better operational efficiency. Meanwhile, BCA Syariah has a higher Financing to Deposit Ratio than BCA’s Loan to Deposit Ratio, indicating more aggressive fund intermediation. All differences are statistically significant. These findings suggest that BCA outperforms BCA Syariah in profitability and efficiency, while BCA Syariah requires careful liquidity risk management due to its higher fund distribution ratio.
Potret Perilaku Konsumtif Mahasiswa Pengguna E-Wallet Berdasarkan Intensitas dan Perbedaan Gender Fathullah, Muhammad Zikri; Putri, Nayla; Anugrah, Rangga; Khairunnisa, Durriyah
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.v4i1.106148

Abstract

This study aims to examine the consumptive behavior of students who use e-wallets by analyzing their level of consumptive behavior, differences based on gender, and the relationship between e-wallet usage intensity and consumptive behavior. This research employs a quantitative approach with associative and comparative designs. The population consists of students of the Faculty of Economics and Business, Universitas Tanjungpura, with a sample of 50 respondents selected using purposive sampling. Primary data were collected through an online questionnaire using nominal and ordinal scales. Data were analyzed using non-parametric statistical tests, namely the Wilcoxon Signed Rank Test, the Mann-Whitney U Test, and Spearman Rank correlation. The results show that students’ consumptive behavior is generally at a moderate level and is statistically not categorized as high. There is no significant difference in consumptive behavior between male and female students. The results also show no significant relationship between e-wallet usage intensity and students’ consumptive behavior. These findings indicate that although students actively use e-wallets, they tend to use them as efficient payment tools rather than as instruments of impulsive consumption. Students’ consumptive behavior appears to be more strongly influenced by internal factors such as financial awareness, self-control, and financial literacy than by the intensity of e-wallet usage or gender differences.
Strategi Digital Governance dalam Meningkatkan Efisiensi Pengendalian Internal di Perkebunan Kelapa Sawit Sinaga, Rinaldi
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.v4i1.106202

Abstract

This study aims to explore digital governance strategies in improving internal control efficiency in Indonesian palm oil plantations. The digital governance strategies examined include the use of the Internet of Things, blockchain, artificial intelligence, and automation to support transparency, audit efficiency, and compliance with sustainability regulations. This research employs a mixed-methods approach. Primary data were collected through questionnaires distributed to 100 respondents, semi-structured interviews with five key informants, and field observations at five plantation locations in Sumatra and Kalimantan. Quantitative data were analyzed using multiple linear regression, while qualitative data were analyzed thematically. The results show that digital governance improves internal control efficiency by reducing human errors, accelerating financial anomaly detection, strengthening supply-chain traceability, and supporting EUDR and ISPO compliance. Blockchain, artificial intelligence, and automation are identified as major drivers of post-digitalization control efficiency. However, implementation costs, limited infrastructure, weak digital literacy among smallholders, and uneven access to technology remain key barriers. The findings suggest that inclusive technology solutions, offline-sync applications, shared devices, peer-to-peer training, and government-supported digital training subsidies are needed to ensure that digital governance benefits both large plantations and smallholders.
Tinjauan Literatur: Pengaruh Pajak Daerah terhadap Pendapatan Asli Daerah Ulhaq, Ghinaa Rizki Dhiya; Widajantie, Tituk Diah
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.v4i1.106203

Abstract

This study aims to analyze the effect of local taxes on Local Own-Source Revenue through a literature review approach. The main issue addressed in this study is the suboptimal contribution of local taxes to Local Own-Source Revenue in several regions in Indonesia, as reflected in previous studies with varying findings. This research uses a descriptive qualitative method by reviewing six relevant national journal articles published within the 2021–2025 period. The findings show that local tax effectiveness generally has a positive effect on Local Own-Source Revenue in several regions. However, the contribution of local taxes to Local Own-Source Revenue varies across regions. Some regions show a positive contribution, while others still record relatively low contribution levels. Several studies also indicate that local tax effectiveness declined during the COVID-19 pandemic but improved again in subsequent years. These findings highlight the importance of strengthening local government tax management capacity, improving tax collection strategies, and optimizing regional tax potential to increase fiscal independence and support public welfare.

Page 193 of 193 | Total Record : 1926

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