Jurnal Kajian Ilmiah Akuntansi Fakultas Ekonomi UNTAN (KIAFE)
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.
Articles
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<![CDATA[Analisis Efektifitas Penyusunan Anggaran Kegiatan Rutin Pada Kepolisian Daerah Kalimantan Barat ]]>
<![CDATA[B51106033, MARETA]]>
<![CDATA[ Jurnal KIAFE Vol. 2 No. 1 (2013): Jurnal Mahasiswa Akuntansi ]]>
Publisher : <![CDATA[Undergraduate Program in Accounting, Department of Accounting, Faculty of Economics and Business, Universitas Tanjungpura ]]>
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DOI: 10.26418/kiafe.v2i1.1250
<![CDATA[The background of this research is the Government of West Kalimantan Regional Police Department in the preparation of the budget by the Indonesian Government Regulation No. 21 Year 2004 on the preparation of the Work Plan and Budget Ministry State / Institutions where police routine realization Kalimanantan western region in 2008-2009 is not yet effective , it can be seen from the variants that occur between the budget and the realization is too big. In 2008 a variant of Rp. 37,473,815,198, - (22.71%) and in 2009 a variant of Rp.18.037.936.424, - (8.33%). The research problem is the budget is applied to the West Kalimantan Regional Police and the factors that influence it is through questionnaires, factors that become obstacles in the preparation of budgets for financial management and accountability. The research method used is descriptive and quantitative methods and data analysis techniques used are efficient and effective way of measuring, literature study, flowcharts and questionnaires. From the results of the discussion in mind that the budget adopted West Kalimantan Regional Police has referred to the Government Regulation No. 21 of 2004 it can be seen from the results of the questionnaire and budget users in performing their duties as a financial manager is in accordance with the duties and functions of each. Factors to be considered for the realization of the management effectiveness and financial accountability is a business and should be run by the Treasury consistent and full responsibility and making accounting system recommended by Government Regulation No. 21 of 2004 as the basis for the regularity and ease of tracking and accountability of evidence- proof of cash. Training skills for employees of government accounting rule that handles accounting and treasurer to provide flexibility in operating the Financial Management and Accountability of government regulatory policy on the Government Accounting Standards.]]>
<![CDATA[Analisis Sistem Pengendalian Intern Terhadap Pengelolaan Keuangan Pada Pemerintah Daerah Kabupaten Pontianak ]]>
<![CDATA[B51106120, Marlita Putri Yuni]]>
<![CDATA[ Jurnal KIAFE Vol. 2 No. 1 (2013): Jurnal Mahasiswa Akuntansi ]]>
Publisher : <![CDATA[Undergraduate Program in Accounting, Department of Accounting, Faculty of Economics and Business, Universitas Tanjungpura ]]>
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DOI: 10.26418/kiafe.v2i1.1251
<![CDATA[This study entitled "Analysis of Internal Control System Of Financial Management In Local Government Pontianak regency." Problems in the study were: 1) whether the system of internal control on financial management in local government Pontianak regency has been carried out effectively 2) What factors are causing the ineffectiveness of the system of internal control of financial management in the Government District Pontianak. Research conducted using descriptive method. Techniques of data collection in this research; interviews, observation, research library. The data analysis technique used in this study is an analysis tool; organizational structure, internal control questionnaires, flowchart and compliance testing. Based on the results of the discussion can be concluded that: 1). Internal Control System on financial management in Pontianak District Government through the mechanisms established to obtain the result that the issuance of the SPD has a very effective system with 100% power level, the publication of SPP quite effective with 66.67% system power, publishing SPM ineffective with power system is 36.36%, and has been an effective mechanism SP2D publishing system with 80% power. Broadly speaking, the systems and procedures adopted in accordance with Permendagri No. 13 of 2006 and No. 59 of 2007 Permendagri. On the results of compliance tests conducted there are nine invoices that do not have complete data, the existence and occurrence of mathematical calculations (footing, cross footing, ektension) is good and there is no problem, as well as tests on otoritasasi, there is no shortage of financial expenditure and error, with In other words all data is complete and correct. The factors that led to the financial management of the Pontianak regency government has not been effective internal control system are: the lack of accuracy of the exchequer expenditure and KDP-SKPD in filing fees and filing SPM SPM so that the publication SP2D there are shortcomings and mistakes, rushing authorities signed a document, at the time of filing documents both SPM and SP2D officials are not in place. Keywords : Internal Control System, Financial Management Pontianak District Government]]>
<![CDATA[Analisis Sistem Pengendalian Intern Piutang Semen Holcim Pada PT. Cahaya Niaga Nusantara Pontianak ]]>
<![CDATA[B51106070, Misteri Faramita]]>
<![CDATA[ Jurnal KIAFE Vol. 2 No. 1 (2013): Jurnal Mahasiswa Akuntansi ]]>
Publisher : <![CDATA[Undergraduate Program in Accounting, Department of Accounting, Faculty of Economics and Business, Universitas Tanjungpura ]]>
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DOI: 10.26418/kiafe.v2i1.1252
<![CDATA[This study entitled "Analysis of Internal Control System Receivables At Cement Holcim PT.Cahaya Niaga Nusantara Pontianak." Aims to determine the internal control system. Receivable at the Holcim cement accounts PT.Cahaya Niaga Nusantara Pontianak. Factors that led to the ineffectiveness of the internal control system at the Holcim cement receivable PT.Cahaya Niaga Nusantara Pontianak. Research conducted using descriptive method, which describes the real situation that happened to a PT. Cahaya Niaga Nusantara Pontianak. Techniques of data collection in this research; interviews, observation, research library. The data analysis technique used in this study is an analysis tool; organizational structure, internal control questionaires, flowchart and compliance testing. Based on the results of this study can be concluded that. Internal Control System at the receivable cement Holcim PT. Cahaya Niaga Nusantara Pontianak categorized effective, because the procedure concerning the accounts in accordance with company guidelines, but there are weaknesses in the section Credit Sales did not make the list offering price of all consumers. The factors that led to the ineffectiveness of the system of internal control accounts cement Holcim PT Cahaya Niaga Nusantara Pontianak. Light Commercial archipelago because the credit sale document examination is not always carried out by the Section supervision or control, not always held mutation felt it was time employees or territory transferred to another unit, the credit sale does not make a list of all consumers bid price, not to do periodic review of the list price of consumer demand. Keywords : Internal Control System, Accounts Receivable, Credit Sales, Inventory Cement Holcim.]]>
<![CDATA[TINJAUAN TEORITIS PERSAMAAN DAN PERBEDAAN PERNYATAAN STANDAR AKUNTANSI KEUANGAN NO.16 MENURUT PERNYATAAN STANDAR AKUNTANSI KEUANGAN DAN INTERNATIONAL FINANCIAL REPORTING STANDARD. ]]>
<![CDATA[B41108094, Nova Andra Heradian]]>
<![CDATA[ Jurnal KIAFE Vol. 2 No. 1 (2013): Jurnal Mahasiswa Akuntansi ]]>
Publisher : <![CDATA[Undergraduate Program in Accounting, Department of Accounting, Faculty of Economics and Business, Universitas Tanjungpura ]]>
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DOI: 10.26418/kiafe.v2i1.1253
<![CDATA[Convergence of international accounting standards has been done by DSAK through the adoption of IFRS in full, to PSAK 16 on property, plant and equipment. This study aimed to determine whether the similarities and differences of PSAK 16 with IFRS 16, especially for fixed assets. This research was conducted with qualitative methods through comparative studies by studying and comparing the PSAK 16 and IFRS 16 to find differences and similarities. These results indicate that the differences and similarities between PSAK 16 and IFRS 16. The similarity of PSAK 16 and IFRS 16 is on the recognition and initial measurement, measurement after recognition, depreciation and derecognition. There are differences in the scope, policy changes, the transitional provisions, the effective date and the number of paragraphs. Keywords: Convergence, differences and similarities, PSAK 16 and IFRS 16.]]>
<![CDATA[ANALISIS PERNYATAAN STANDAR AKUNTANSI KEUANGAN NO. 109 TENTANG LAPORAN KEUANGAN SYARIAH UNTUK ZAKAT, INFAK DAN SHADAQAH ( Pada Lembaga Amil Zakat DOMPET UMMAT ) ]]>
<![CDATA[B51108044, NUR ASIAH PASARIBU]]>
<![CDATA[ Jurnal KIAFE Vol. 2 No. 1 (2013): Jurnal Mahasiswa Akuntansi ]]>
Publisher : <![CDATA[Undergraduate Program in Accounting, Department of Accounting, Faculty of Economics and Business, Universitas Tanjungpura ]]>
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DOI: 10.26418/kiafe.v2i1.1254
<![CDATA[Tujuan penelitian adalah untuk mengetahui Penyajian Laporan Keuangan Lembaga Amil Zakat Dompet Ummat, apakah sudah menerapkan Standar Akuntansi Keuangan (PSAK) No. 109 tentang laporan keuangan syariah untuk zakat, infak dan shadaqah. Bentuk penelitian ini adalah analisis deskriptif dengan metode penelitian studi kasus yaitu mengambil objek penelitian pada Lembaga Amil Zakat Dompet Ummat. Hasil analisis menunjukkan bahwa dari penyajian Laporan Keuangan LAZ, DU belum menerapkan PSAK No. 109 tentang “Laporan Keuangan Syariah Untuk Zakat, Infak dan Shadaqah”. Dalam menyusun laporan keuangan, DU hanya menyajikan laporan Neraca & laporan Perubahan Dana. Sedangkan di dalam PSAK No. 109, laporan keuangan yang disajikan yaitu Neraca, laporan Perubahan Dana, Laporan Perubahan Aset Kelola, Laporan Arus Kas, Catatan Atas Laporan Keuangan.]]>
<![CDATA[ANALISIS PENGENDALIAN INTERN ATAS PENYUSUNAN ANGGARAN PENDAPATAN DAN BIAYA KOPERASI PADA PUSAT KOPERASI PEGAWAI REPUBLIK INDONESIA (PKP-RI) KALIMANTAN BARAT ]]>
<![CDATA[B41108111, Nurkhasinita]]>
<![CDATA[ Jurnal KIAFE Vol. 2 No. 1 (2013): Jurnal Mahasiswa Akuntansi ]]>
Publisher : <![CDATA[Undergraduate Program in Accounting, Department of Accounting, Faculty of Economics and Business, Universitas Tanjungpura ]]>
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DOI: 10.26418/kiafe.v2i1.1255
<![CDATA[Pusat koperasi pegawai republik Indonesia (PKP-RI) Kalimantan barat adalah koperasi yang didirikan oleh pegawai negeri serta dikelola untuk kepentingan pegawai negeri yang meliputi pegawai negeri sipil, pegawai negri pemerintahan daerah dan pegawai badan usaha milik negara. Sistem penyusunan anggaran yang efektif dan efisien dibutuhkan oleh koperasi agar pelaksanaan anggaran tidak menyimpang dari arah dan tujuan yang telah ditetapkan. Pusat Koperasi Pegawai Republik Indonesia (PKP-RI) sudah menetapkan suatu anggaran dalam menjalankan kegiatan operasional koperasi. Namun dalam pelaksanaannya, anggaran yang merupakan pedoman untuk menjalankan kegiatan koperasi masih ada yang belum dapat di realisasikan atau terjadi selisih. Penelitian ini dilakukan untuk melihat bagaimanakah sistem pengendalian intern yang diterapkan PKP-RI Kalimantan barat dalam penyusunan Anggaran Pendapatan dan Biaya koperasi serta faktor- faktor apa yang menyebabkan terjadinya penyimpangan antara anggaran pendapatan dan anggaran biaya koperasi. Adapun analisis data yang digunakan untuk menganalisis sistem pengendalian internal atas penyusunan anggaran pendapatan dan biaya koperasi meliputi Evaluasi job description (pedoman kerja), analisis flowchart, analisis kesesuaian anggaran, analisis Internal Control Questioner (ICQ) dan analsis Compliance test. Dari hasil penelitian dapat disimpulkan bahwa Sistem Pengendalian Intern atas penyusunan Anggaran pendapatan dan biaya koperasi pada PKP-RI Kalimantan barat belum dilaksanakan dengan efektif, serta faktor faktor penyebab penyimpangan antara anggaran dan realisasi terdiri dari faktor internal yaitu sistem pengendalian biaya yang kurang diperhitungkan dengan baik, rendahnya kebijakan koperasi terhadap penyusunan anggaran, serta faktor eksternal yang meliputi bunga pinjaman yang meningkat, tingkat kenaikan harga, kebijakan pemerintah dan perkembangan ekonomi. Kata Kunci : Sistem Pengendalian Intern (Internal Control System), Anggaran Koperasi, Penyusunan Anggaran Pendapatan dan Biaya Koperasi]]>
<![CDATA[Analisis Sistem Pengendalian Internal Biaya Operasional Pada SPBU 64.791.03 di Sebangkau Kabupaten Sambas Kalimantan Barat ]]>
<![CDATA[B41107003, SIERA TILA]]>
<![CDATA[ Jurnal KIAFE Vol. 2 No. 1 (2013): Jurnal Mahasiswa Akuntansi ]]>
Publisher : <![CDATA[Undergraduate Program in Accounting, Department of Accounting, Faculty of Economics and Business, Universitas Tanjungpura ]]>
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DOI: 10.26418/kiafe.v2i1.1256
<![CDATA[Artikel ini menganalisis sistem pengendalian internal biaya operasional serta untuk mengetahui faktor-faktor yang mempengaruhi biaya operasional. Pengendalian yang baik diperlukan oleh semua aspek usaha, terutama apabila melibatkan penggunaan harta-harta perusahaan. Penggunaan biaya operasi yang efektif dan efisien akan sangat membantu manajemen mengalokasikan sumber-sumber daya ekonomi yang ada di dalam perusahaan. Penggunaan biaya operasional yang efisien tidak dapat terjadi dengan sendirinya namun diperlukan adanya suatu pengendalian yang memadai dalam penggunaannya. Adanya suatu pengendalian yang memadai sangat membantu manajemen dalam melakukan pengendalian atas seluruh aktivitas yang ada di dalam perusahaan, termasuk untuk menilai tingkat efesiensi dan efektivitas operasi perusahaan. Kata Kunci : Sistem Pengendalian Internal, Biaya Operasional]]>
<![CDATA[EFEKTIVITAS PENAGIHAN TERHADAP PENCAIRAN PIUTANG PAJAK DENGAN SURAT TEGURAN DAN SURAT PAKSA PADA KANTOR PELAYANAN PAJAK PRATAMA PONTIANAK ]]>
<![CDATA[B41108082, Sy. Juniarty]]>
<![CDATA[ Jurnal KIAFE Vol. 2 No. 1 (2013): Jurnal Mahasiswa Akuntansi ]]>
Publisher : <![CDATA[Undergraduate Program in Accounting, Department of Accounting, Faculty of Economics and Business, Universitas Tanjungpura ]]>
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DOI: 10.26418/kiafe.v2i1.1257
<![CDATA[Penelitian ini merupakan studi kasus pada Kantor Pelayanan Pajak Pratama Pontianak yang berada di Wilayah Kerja Kantor Wilayah Direktorat Jenderal Pajak Kalimantan Barat dengan judul “Efektivitas Penagihan terhadap Pencairan Piutang Pajak dengan Surat Teguran dan Surat Paksa pada Kantor Pelayanan Pajak Pratama Pontianak”. Tujuan penelitian ini untuk mengetahui bagaimana tingkat efektivitas dan kontribusi penagihan pajak di KPP Pratama Pontianak dalam pencairan piutang pajak, serta untuk mengetahui penilaian kepatuhan prosedur penagihan pajaknya. Penelitian ini menggunakan metode penelitian studi kasus dengan mengadakan pengamatan dan mengumpulkan data secara langsung yang berkaitan dengan pelaksanaan penagihan pajak di KPP Pratama Pontianak, selain itu mengumpulkan data-data yang sudah ada berupa dokumen-dokumen dan laporan-laporan terkait tindakan pencairan piutang pajak. Hasil penelitian menunjukkan bahwa efektivitas penagihan terhadap pencairan piutang pajak di KPP Pratama Pontianak masih belum efektif sehingga memerlukan penerapan prosedur penagihan yang efektif dan efisien guna mengoptimalisasikan pencairan piutang pajak di KPP Pratama Pontianak Pelaksanaan penagihan aktif di KPP Pratama Pontianak secara keseluruhan mengacu pada prosedur pelaksanaan penagihan yang telah modern, prosesnya meliputi prosedur penerbitan Surat Teguran dan Surat Paksa. Berdasarkan hasil penelitian ini diharapkan KPP Pratama Pontianak melengkapi hal-hal yang mendukung tindakan penagihan, sehingga pencairan piutang pajak dapat optimal dan akan berpengaruh terhadap penerimaan pajak.]]>
<![CDATA[ANALISIS KINERJA LAPORAN KEUANGAN SEBAGAI PENGUKUR LIKUIDITAS, SOLVABILITAS DAN PROFITABILITAS PADA KOPERASI PEGAWAI NEGERI (KPN) PROVINSI KALIMANTAN BARAT ]]>
<![CDATA[B51107052, THIA IDRIA AMANDA PUTRI]]>
<![CDATA[ Jurnal KIAFE Vol. 2 No. 1 (2013): Jurnal Mahasiswa Akuntansi ]]>
Publisher : <![CDATA[Undergraduate Program in Accounting, Department of Accounting, Faculty of Economics and Business, Universitas Tanjungpura ]]>
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DOI: 10.26418/kiafe.v2i1.1258
<![CDATA[Civil Servants Cooperative (KPN) is a joint venture entity which is engaged in the economy can not be separated from the use of the funds or money. Mel ihat importance peranakans funds in a business it is necessary to an assessment of financial performance. To assess the performance of an enterprise keuanagan, required stats and proper analysis, so that expenditure of funds or the money will be less than the benefits to be gained. Based on the financial statements in the form of cooperative balance sheet and results of operations or income statement of financial performance conditions can be determined using the ratio Likuidaitas keuanagan covering ratio, Solvabiltas and Profitability. Research conducted at the Civil Servants Cooperative (KPN) in comparison with the Governor's Office Civil Servants Cooperative (KPN) Department of Health and Department of Agriculture, aims to analyze the development of financila and to determine financial performance, when the terms of financial ratios. After research conclusions derived from the results of calculating financial ratios based on balance sheet and results of operations of the period of 2009 s / d 2011 can be said to be under the liquidity ratios Government Servants Cooperative better than Servants Cooperative Health Department and Department of Agriculture, because likuiditasnyatelah exceeding standards normally 125%. However, the solvency ratio State Health Department Cooperative Pegawaai better dibadingkan with Cooperative Civil Service Office of the Governor and the Department of Agriculture, as evidenced by the smaller debt ratio compared to the ratio of smooth. While the ratio profabilitas Government Servants Cooperative and Public Health is better than the Servants Cooperative Plantation Office. Keywords: conclusions derived from the results of calculating financial ratios based on balance sheet and results of operations of the period of 2009 s / d 2011, Liquidity, Solvency, and Profatibilitas.]]>
<![CDATA[PENGARUH KECERDASAAN EMOSIONAL DAN PERILAKU BELAJAR TERHADAP PRESTASI AKADEMIK MAHASISWA AKUNTANSI FAKULTAS EKONOMI UNIVERSITAS TANJUNGPURA ]]>
<![CDATA[B41108115, Trie Pusrika]]>
<![CDATA[ Jurnal KIAFE Vol. 2 No. 1 (2013): Jurnal Mahasiswa Akuntansi ]]>
Publisher : <![CDATA[Undergraduate Program in Accounting, Department of Accounting, Faculty of Economics and Business, Universitas Tanjungpura ]]>
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DOI: 10.26418/kiafe.v2i1.1259
<![CDATA[Penelitian ini merupakan replikasi dari penelitian (Hanifah Syukry (2001), sinar embong bulan (2012). Penelitian ini bertujuan untuk mengetahui pengaruh kecerdasan Emosional dan perilaku belajar terhadap prestasi akademik Mahasiswa Akuntansi pada Fakultas Ekonomi Universitas Tanjungpura. metode analisis yang digunakan adalah analisis regresi berganda serta pengujian hipotesis. Prestasi akademik yang dicapai seorang mahasiswa merupakan hasil interaksi antara berbagai faktor yang mempengaruinya, baik dari dalam diri mahasiswa (faktor internal) maupun dari luar diri mahasiswa (faktor eksternal). Penelitian ini menggunakan metode survey yang menggunakan data primer yang diperoleh dari kuesioner. Pengukuran kecerdasan emosional terdiri dari aspek pengenalan diri, pengendalian diri, motivasi, empati dan keterampilan sosial. Sedangkan pengukuran perilaku belajar terdiri dari aspek kebiasaan mengikuti pelajaran, kebiasaan membaca buku, kunjungan ke perpurtakaan dan kebiasaan menghadapi ujian. Populasi dalam penelitian ini adalah mahasiwa angkatan (2009) dan (2010) jurusan Akuntansi Fakultas Ekonomi Universitas TanjungPura di Pontianak. Jumlah sampel yang diambil dalam penelitian ini adalah 71 mahasiswa akuntansi Fakultas Ekonomi Universitas Tanjungpura. Hasil pengujian hipotesis mengindikasikan bahwa kecerdasan emosional tidak berpengaruh terhadap tingkat prestasi akademik. Perilaku belajar berpengaruh terhadap tingkat prestasi akademik. Sedangkan kecerdasan emosional dan perilaku belajar tidak memiliki pengaruh terhadap prestasi akademik mahasiswa akuntansi Fakultas Ekonomi Universitas Tanjungpura Kata kunci; perilaku belajar, dan prestasi akademik]]>
