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
1,926 Documents
<![CDATA[ANALISIS PENGARUH STRUKTUR MODAL, MODAL KERJA, DAN FIXED ASSET TERHADAP TINGKAT PROFITABILITAS PADA PERUSAHAAN PLASTIK DAN KEMASAN YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) ]]>
<![CDATA[B41110091, FRANSISKA IVANI]]>
<![CDATA[ Jurnal KIAFE Vol. 4 No. 3 (2015): Jurnal Mahasiswa Akuntansi ]]>
Publisher : <![CDATA[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.v4i3.10541
<![CDATA[Tujuan dari penelitian ini adalah untuk manganalisis pengaruh Struktur Modal, Modal Kerja, dan Fixed Asset terhadap Profitabilitas pada perusahaan plastik dan kemasan yang terdaftar di Bursa Efek Indonesia (BEI). Penelitian ini didesain sebagai suatu studi empiris. Populasi dalam penelitian ini meliputi perusahaan plastik dan kemasan yang terdaftar didalam Bursa Efek Indonesia (BEI). Pemilihan sampel menggunakan metode purposive sampling. Ada 11 sampel perusahaan dengan menggunakan data keuangan dari tahun 2011-2013. Hasil dari uji hipotesis menunjukkan bahwa variabel fixed asset berpengaruh secara signifikan terhadap profitabilitas pada perusahaan plastik dan kemasan yang terdaftar di Bursa Efek Indonesia (BEI). Sedangkan struktur modal dan modal kerja tidak berpengaruh secara signifikan terhadap profitabilitas pada perusahaan plastik dan kemasan yang terdaftar di Bursa Efek Indonesia (BEI). Kata Kunci : Profitabilitas, Struktur Modal, Modal Kerja, Fixed Asset.]]>
<![CDATA[PENGARUH BAGI HASIL (NISBAH) TERHADAP JUMLAH DANA DEPOSITO MUDHARABAH YANG ADA PADA PT. BANK PEMBANGUNAN DAERAH KALBAR UNIT USAHA SYARIAH ]]>
<![CDATA[B51111115, Hartika Rhamadania]]>
<![CDATA[ Jurnal KIAFE Vol. 4 No. 3 (2015): Jurnal Mahasiswa Akuntansi ]]>
Publisher : <![CDATA[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.v4i3.10542
<![CDATA[Perkembangan Perbankan Syariah di Indonesia cukup baik, hal ini dapat dilihat dari perkembangan dana pihak ketiga yang dapat dihimpun oleh Bank Syariah. Berhasilnya suatu bank dalam menghimpun dana dari masyarakat di pengaruhi beberapa faktor, baik dari internal bank maupun faktor eksternal. Bagi hasil (Nisbah) merupakan salah satu faktor yang berpengaruh terhadap penghimpunan dana masyarakat. Tingkat return bagi hasil yang kompetitif tentunya akan menarik nasabah untuk menyimpan dananya di Bank Syariah. Penelitian ini bertujuan untuk mengetahui seberapa besar pengaruh bagi hasil (nisbah) terhadap jumlah dana deposito mudharabah pada PT. Bank Pembangunan Daerah Kalbar Unit Usaha Syariah pada periode Januari 2011-Desember 2013. Metode analisis yang digunakan adalah analisis regresi sederhana dan analisis korelasi yang diolah dengan menggunakan program SPSS 22,0. Dari hasil pengolahan data diketahui variabel bagi hasil (nisbah) berpengaruh signifikan terhadap jumlah dana deposito mudharabah. Return bagi hasil (nisbah) mempengaruhi jumlah dana deposito mudharabah sebesar 85%. The development of Islamic Banking in Indonesia is quite good, it can be seen from the development of third party funds that can be collected by the Islamic Bank. The success of a bank in collecting funds from the public in the influence of several factors, both internal and external factors banks. Revenue/Profit Sharing (ratio) is one of the factors that affect the community fund raising. The rate of return for competitive results will attract customers to keep their funds in the Islamic Bank. This study aims to determine how much influence the revenue/profit sharing (ratio) of the amount of funds on deposit mudharabah PT. Bank Pembangunan Daerah Kalbar Syariah Business Unit in the period January 2011-December 2013. The analytical method used is a simple regression analysis and correlation analysis were processed using SPSS 22.0. From the revenue/profit sharing of data processing for the unknown variable revenue/profit sharing (ratio) significantly affects the amount of deposits mudharabah. Revenue/Profit Sharing (ratio) affect the amount of funds mudharabah deposits by 85%. Keywords : Islamic Banking, Sharing (Ratio), Total Deposits Mudharabah Fund Kalbar Bank, Simple Regression, Correlation]]>
<![CDATA[ANALISIS KESIAPAN SKPD KOTA PONTIANAK DALAM MENERAPKAN STANDAR AKUNTANSI PEMERINTAH BERBASIS AKRUAL ]]>
<![CDATA[Ananda B41111050, Indo Tandriana]]>
<![CDATA[ Jurnal KIAFE Vol. 4 No. 3 (2015): Jurnal Mahasiswa Akuntansi ]]>
Publisher : <![CDATA[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.v4i3.10543
<![CDATA[Penelitian ini bertujuan untuk mengetahui kesiapan SKPD yang ada di Kota Pontianak dengan melihat indikator komitmen, SDM, sarana prasarana dan sistem informasi, kemudian penelitian ini juga ingin mengetahui kendala-kendala apa saja yang dihadapi SKPD Kota Pontianak dalam menerapkan Standar Akuntansi Pemerintah berbasis akrual sesuai PP No. 71 Tahun 2010 dimana sebelumnya, Standar Akuntansi Pemerintah yang digunakan adalah berbasis kas (PP No. 24 Tahun 2005). Penelitian deskriptif kualitatif menjadi cara yang digunakan peneliti untuk menganalisis kesiapan penerapan SAP berbasis akrual, dengan mengambil objek pada SKPD Kota Pontianak untuk bagian keuangan daerah. Jenis data yang digunakan dalam penelitian ini adalah data primer dan data sekunder. Berdasarkan analisis data bahwa kesiapan SKPD Kota Pontianak dalam menerapkan Standar Akuntansi Pemerintah berbasis akrual dilihat dari integritas, kesiapan SDM, sarana prasarana serta sistem informasi adalah kategori siap. Kendala dalam penerapan PP No. 71 Tahun 2010 tentang Standar Akuntansi Pemerintah berbasis akrual untuk saat ini Sumber Daya Manusia nya yang kurang dan sarana prasarana yang kurang memadai. Kata Kunci: akrual, kesiapan, komitmen, SDM, sarana prasarana dan sistem informasi.]]>
<![CDATA[PENGARUH GOOD CORPORATE GOVERNANCE, PROFITABILITAS DAN LEVERAGE TERHADAP NILAI PERUSAHAAN (STUDI KASUS PADA PERUSAHAAN PROPERTY DAN REAL ESTATE YANG TERDAFTAR DI BEI) ]]>
<![CDATA[B51111072, Justine]]>
<![CDATA[ Jurnal KIAFE Vol. 4 No. 3 (2015): Jurnal Mahasiswa Akuntansi ]]>
Publisher : <![CDATA[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.v4i3.10544
<![CDATA[The purpose of this study was to determine the effect of good corporate governance in which there is a board of directors, independent directors and audit committee as well as profitability and leverage on firm value. The population in this study is as much as 45 property and real estate companies listed on the Stock Exchange from 2011-2013. With purposive sampling technique, the number of samples obtained are 15 companies. Data analysis methods used in this research is multiple linear analysis. The results showed that simultaneous good corporate governance, profitability and leverage no significant effect on the value of the company. Results of t-test showed that partially good corporate governance and leverage no significant effect on the value of the company, while profitability significantly influence the value of the company. Keywords: number of board of directors, the number of independent directors, the number of audit committee, corporate governance, profitability, leverage, the value of the company]]>
<![CDATA[AKUNTANSI PENGAKUAN PENDAPATAN DAN BIAYA KONTRAK JASA KONSTRUKSI (PSAK NO.34) PADA CV.XYZ ]]>
<![CDATA[Putri B41111006, Mellyardila Ayuningtyas]]>
<![CDATA[ Jurnal KIAFE Vol. 4 No. 3 (2015): Jurnal Mahasiswa Akuntansi ]]>
Publisher : <![CDATA[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.v4i3.10545
<![CDATA[This research was implemented on CV.XYZ, which is a private company that engaged in construction service. This study is to determine "The accounting recognition of revenues and cost of construction contracts (PSAK No. 34) on CV.XYZ." This study was designed as a qualitative descriptive study. The data collection techniques is done by observation, interview, literature study and documentation.Data analysis was implemented by determining the construction contracts that will be analyzed to then apply PSAK No. 34 about construction contracts.The result showed that the company recognizes revenue based on the physical progress without calculating the costs that occur at this time. it is different with PSAK No.34 about construction contracts on paragraph 25 which states that the contract revenue is connected with the contract costs incurred in reaching the stage of completion, so that the revenues, expenses, and profit attributable reported by the completion of work proportionally.the results of this study also showed that there are differences in the recognition of retention fund, which company can get it after the work contract expires. Key Words : PSAK No.34, Revenue Recognition, Cost Recognition, Percentage of Completion]]>
<![CDATA[ANALISIS PENGUNGKAPAN PELAPORAN KEUANGAN SEGMEN DAN LAPORAN KEUANGAN INTERIM PADA PT SINAR MAS MULTIARTHA, TBK TAHUN 2009-2013 (TINJAUAN PENERAPAN BERDASARKAN PSAK NO.3 DAN PSAK NO.5) ]]>
<![CDATA[B51111025, Oktavianus]]>
<![CDATA[ Jurnal KIAFE Vol. 4 No. 3 (2015): Jurnal Mahasiswa Akuntansi ]]>
Publisher : <![CDATA[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.v4i3.10546
<![CDATA[The purpose of this research is to know the disclosure of segment reporting and interim financial report of PT Sinar Mas Multiartha Tbk in period of 2009 to 2013 is suitable with PSAK number 3 and PSAK number 5. Decision of segment reporting is reclaimed with quantitative threshold test in period of 2009 to 2013 is suitable with PSAK number 5. Decision of necessarity in having additional segment, and decision which segment is the most dominant in reportable business segment. This research also has a purpose to know is that exactly right the suitability between disclosure of business segment financial report with PSAK number 5 and disclosure of interim report is suitable with PSAK number 3. Datas that are used is data from PT Sinar Mas Multiartha Tbk company that is listing in Indonesian Stock Exchange in period of 2009 to 2013. Technique of analyze data is with quantitative analysis like business segment analysis, additional segment and dominant segment even qualitative analysis that are commited with conciliation business segment report of PT Sinar Mas Multiartha with PSAK number 5 and interim financial report with procedure in PSAK number 3. Result of the research, decision of business segment that is commited with quantitative thresold test is not suitable with PSAK number 5, no need an additional segment and there is no dominant segment. Disclosure of business segment financial report is not suitable with PSAK number 5 and disclosure of interim report that is served has already been suitable with PSAK number 3. Key words : Segment report, Interim report, PSAK number 5, PSAK number 3]]>
<![CDATA[ANALISIS PENERAPAN BASIS AKRUAL TERHADAP PENYUSUNAN LAPORAN ARUS KAS PADA BADAN PENGELOLAAN KEUANGAN DAN ASET DAERAH PROVINSI KALIMANTAN BARAT TAHUN 2013 ]]>
<![CDATA[Febriady B41111051, Uray Wendy]]>
<![CDATA[ Jurnal KIAFE Vol. 4 No. 3 (2015): Jurnal Mahasiswa Akuntansi ]]>
Publisher : <![CDATA[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.v4i3.10547
<![CDATA[Standar Akuntansi Pemerintahan (SAP) which recognizes the accrual basis of revenue, expenses, assets, debt, and equity in the accrual-based financial reporting, as well as recognizing revenue, expenditure, and financing in the reporting of budget implementation on the basis set out in the budget / budget. The accrual-based SAP is expressed in the form of a PSAP and equipped with Kerangka Konseptual Akuntansi Pemerintahan (KKAP). Cash flow statement is a report that provides information about the cash receipts and disbursements through the central government cash/area during a certain period. This study aims to analyze the application of the accrual basis in accordance PP 71 of 2010 in particular PSAP 03 on the cash flow statement on Badan Pengelolaan Keuangan dan Aset Daerah Region West Kalimantan in 2013 fiscal year, as well as the constraints faced by the Badan Pengelolaan Keuangan dan Aset Daerah Region West Kalimantan. In the Badan Pengelolaan Keuangan dan Aset Daerah Region West Kalimantan fiscal year 2013 still uses the cash basis to the accrual application in the preparation of its financial statements, whereas for the application of the accrual basis will be applied to each Unit (SKPD) in fiscal year 2015. The results of this study demonstrate the suitability of the application of the accrual basis in the financial statements, especially the cash flow statement presented by Badan Pengelolaan Keuangan dan Aset Daerah Region West Kalimantan with PP 71 of 2010 in particular PSAP 03 on the cash flow statement, the constraints faced in its application, and the readiness of Badan Pengelolaan Keuangan dan Aset Daerah Region West Kalimantan in applying the accrual basis. Keywords: Standar Akuntansi Pemerintahan (SAP), Cash flow statement, accrual basis, PP 71 of 2010 in particular PSAP 03 on the cash flow statement.]]>
<![CDATA[IMPLEMENTASI PSAK NO. 36 (REVISI 2010) TERHADAP PENGAKUANPENDAPATAN PREMI DAN BEBAN KLAIM PADA ASURANSI JIWA BERSAMA BUMIPUTERA 1912 CABANG PONTIANAK Studi Kasus Pada Asuransi Jiwa Bersama Bumiputera 1912 Cabang Pontianak ]]>
<![CDATA[B41110056, VERA CAROLINA]]>
<![CDATA[ Jurnal KIAFE Vol. 4 No. 3 (2015): Jurnal Mahasiswa Akuntansi ]]>
Publisher : <![CDATA[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.v4i3.10548
<![CDATA[Penelitian ini bertujuan untuk menganalisis antara kecocokan pengakuan pendapatan premi dan beban klaim yang ada pada teori PSAK No. 36 (Revisi 2010) tentang Akuntansi Asuransi Jiwa dengan laporan laba rugi perusahaan dan menilai kefektifan sistem pengendalian internal yang diterapkan oleh perusahaan dalam penerimaan kas. Penelitian ini dilakukan pada Asuransi Jiwa Bersama (AJB) Bumiputera 1912 Cabang Pontianak. Dalam penelitian ini menggunakan pendekatan kualitatif deskriptif serta dalam teknik analisis data menggunakan analisis deskriptif dan komparatif yaitu dengan melihat perbandingan antara pengakuan pendapatan premi dan beban klaim pada teori yang ada pada PSAK No. 36 (Revisi 2010) tentang Akuntansi Asuransi Jiwa dengan pengakuan pendapatan premi dan beban yang ada pada laporan laba rugi perusahaan. Hasil dari penelitian ini menunjukkan bahwa pada pengakuan pendapatan premi dan beban klaim dalam perusahaan dengan pengakuan pendapatan premi dan beban klaim pada teori yang terdapat dalam PSAK No. 36 belum sepenuhnya sesuai. Dan pada sistem pengendalian internal atas penerimaan kas perusahaan sudah efektif. Kata kunci : PSAK No. 36 (Revisi 2010) tentang Akuntansi Asuransi Jiwa, Pendapatan Premi, Beban Klaim, Laporan Laba Rugi, Sistem Pengendalian Internal Penerimaan Kas.]]>
<![CDATA[ANALISIS PENGARUH INFORMASI STOCK SPLIT TERHADAP ABNORMAL RETURN SAHAM DAN VOLUME PERDAGANGAN SAHAM PADA PERUSAHAAN YANG TERDAFTAR DI BEI (Periode Tahun 2009 "“ 2013) ]]>
<![CDATA[B51111015, Yati Agustianingsih]]>
<![CDATA[ Jurnal KIAFE Vol. 4 No. 3 (2015): Jurnal Mahasiswa Akuntansi ]]>
Publisher : <![CDATA[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.v4i3.10549
<![CDATA[The aim of this study is to analyze the determine the effect of the stock split information Abnormal Return and Trading Volume Activity that occurs in companies listed in Indonesia Stock Exchange (IDX). Sampled companies are companies listed on the Stock Exchange the stock split during the period 2009-2013. By using purposive sampling and obtaining results of 15 companies that meet the criteria for the research sample. In this study using event study method and approach of market adjusted model. While testing the hypothesis tested using parametric statistical tests Paired Sample T-test. The results of the study showed that there was no significant effect of the average abnormal return before and after the stock split on the first alternative hypothesis. While in the second alternative hypothesis also obtained results that there is no significant effect on average trading volume before and after the stock split announcement. Keyword : Stock Split, Abnormal Return, Tranding Volume Activity]]>
<![CDATA[ANALISIS PERENCANAAN DAN PENGANGGARAN PADA DINAS PEKERJAAN UMUM KABUPATEN KAYONG UTARA PROVINSI KALIMANTAN BARAT ]]>
<![CDATA[B51112157, Meliyani]]>
<![CDATA[ Jurnal KIAFE Vol. 4 No. 3 (2015): Jurnal Mahasiswa Akuntansi ]]>
Publisher : <![CDATA[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.v4i3.10550
<![CDATA[Penelitian ini bertujuan untuk mengetahui Bagaimanakah perencanaan realisasi anggaran serta keefektifan anggaran dan faktor - faktor apa saja yang menyebabkan realisasi anggaran pada Dinas Pekerjaan Umum Kabupaten kayong Utara. Metode penelitian yang digunakan adalah metode deskriptif kuantitatif dengan menggunakan analisis perhitungan tingkat efektifitas pada belanja realisasi anggaran. Dari hasil analisis data diketahui bahwa perencanaan realisasi anggaran dapat dilihat dari tingkat efektifitas tahun 2013 Dinas PU Kabupaten Kayong Utara sudah memenuhi kriteria efektif karena realisasi anggaran sudah mencapai target anggaran yang telah ditetapkan yaitu sebesar 95,14%. Dalam perencanaan realisasi anggaran Dinas PU Kabupaten Kayong Utara yang sudah efektif dengan target yang diharapkan telah sesuai dengan kegiatan yang dianggarkan. Pada faktor - faktor yang menyebabkan realisasi anggaran belum terealisasi sesuai targetnya dikarenakan tujuan dan target yang hendak dicapai belum secara maksimal dan sesuai dengan kebutuhan masyarakat, ketersediaan sumber daya (faktor-faktor produksi yang dimiliki oleh pemerintah Kab. Kayong Utara), Waktu yang dibutuhkan untuk mencapai tujuan dan target dan Faktor-faktor lain yang mempengaruhi anggaran seperti Intervensi DPRD yang terlalu kuat. Kata Kunci : Perencanaan dan Penganggaran]]>
