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.
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<![CDATA[PENGARUH KEBIJAKAN DIVIDEN, LEVERAGE DAN PROFITABILITAS TERHADAP NILAI PERUSAHAAN (Studi Empiris pada Perusahaan Industri Barang Konsumsi yang terdaftar di Bursa Efek Indonesia) ]]>
<![CDATA[B51111038, Cecilia Sulistiani]]>
<![CDATA[ Jurnal KIAFE Vol. 4 No. 4 (2015): 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.v4i4.12153
<![CDATA[The research aims to examine the influence of dividend policy, leverage and profitability of the corporate value of sample firms. The proxy of corporate value value on this research is Tobin"™s Q. Data are drawn from consumer goods industry company listed in Indonesia Stock Exchange (IDX) year period 2010-2014. The samples in this research using the method of purposive. Based on sampling criteria the final sample in this research is 9 consumer goods industry companies. This research use multiple regression method for data analysis. Research hypothesises are tested by t-test, F-test, and R-squared. R-squared result implies that 59.2% of corporate value can be explained by dividend policy, leverage and profitability. F-test result implies that independent variable are simultaneously and significantly associated with dependent variable. Based on t-test result it is found that dividend policy variable has a significant positive effect to corporate value, leverage variable has a not significant negative effect to corporate value, profitability variable has a significant positive effect to corporate value, Keyword : corporate value, dividend policy, leverage, profitability]]>
<![CDATA[Analisis Laporan Keuangan Sebagai Alat Prediksi Kemungkinan Kebangkrutan Menggunakan Metode Atlman Z-Score Pada Industri Textile dan Garment yang Listing di BEI ]]>
<![CDATA[B41107009, CHRISTINA ARVI HASTUTI]]>
<![CDATA[ Jurnal KIAFE Vol. 4 No. 4 (2015): 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.v4i4.12154
<![CDATA[Penelitian ini bertujuan untuk mengetahui prediksi kebangkrutan perusahaan industri textile dan garment berdasarkan hasil analisis diskriminan dengan menggunakan model Altman Z-Score. Data yang digunakan dalam penelitian ini adalah data sekunder berupa laporan keuangan tahunan pada sepuluh perusahaan industri textile dan garment yang menyajikan laporan keuangan dengan lengkap dan telah diaudit dari tahun 2010 sampai dengan 2012. Perusahaan tersebut terdiri dari PT. Polychem Indonesia Tbk, PT. Century Textile Industry Tbk, PT. Eratex Djaja Tbk, PT. Ever Shine Tex Tbk, PT. Panasia Indosyntec Tbk, PT. Indo-Rama Synthetics Tbk, PT. Pan Brothers Tbk, PT. Asia Pasific Fibers Tbk, PT. Ricky Putra Globalindo Tbk, dan PT. Sunson Textile Manufacturer Tbk. Hasil dari penelitian ini berdasarkan perhitungan yang telah dilakukan terhadap laporan keuangan bahwa sembilan perusahaan berada pada kategori bangkrut dengan hasil nilai Z-Score < 1,81 yang menunjukan bahwa perusahaan mengalami kesulitan keuangan yang sangat serius. Dan satu perusahaan berada di grey area dengan hasil nilai Z-Score 1,81 < Z-Score < 2,99 yang menunjukan bahwa perusahaan memiliki kesulitan keuangan, namun kemungkinan terselamatkan dan kemungkinan bangkrut sama besarnya tergantung dari keputusan perusahaan dalam mengambil tindakan yang cepat dan tepat untuk memperbaiki kondisi keuangan perusahaan tersebut. Kata kunci : Analisis Laporan Keuangan, Kebangkrutan, Analisis Z-Score Model Altman]]>
<![CDATA[Analisis Perbandingan Kinerja Keuangan Bank Umum Milik Negara Dan Bank Umum Milik Swasta Nasional Dengan Menggunakan Metode CAMEL Periode 2008-2011 ]]>
<![CDATA[B41108036, Desilia]]>
<![CDATA[ Jurnal KIAFE Vol. 4 No. 4 (2015): 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.v4i4.12156
<![CDATA[Penelitian ini dilakukan untuk mengetahui apakah pelaporan keuangan pada Bank Umum Milik Negara dan Bank Umum Milik Swasta Nasional telah sesuai dengan Pedoman Akuntansi Perbankan Indonesia (PAPI), untuk membandingkan kinerja keuangan Bank Umum Milik Negara dan bank Bank Umum Swasta Nasional dilihat dari sisi CAMEL (Capital, Asset Quality, Earning, dan Liquidity). Terdapat 3 Bank Umum Milik Negara dan 3 bank Bank Umum Swasta Nasional yang dijadikan sampel penelitian. Teknik pengambilan sampel yang digunakan adalah purposive judgement sampling berdasarkan penilaian peneliti bahwa objek yang dijadikan sampel adalah objek yang paling baik dan sesuai dengan tujuan penelitian. Paired Sample T test (Uji Sampel Berpasangan) digunakan sebagai teknik analisis untuk mengetahui apakah terdapat perbedaan kinerja antara Bank Umum Milik Negara dan bank Bank Umum Swasta Nasional. Hasil penelitian menunjukan bahwa perbedaan kinerja hanya terdapat pada sisi permodalan. Bank Umum Milik Negara lebih baik kinerjanya ditinjau dari sisi Capital Adequacy Ratio (CAR), Non-Performing Loan (NPL), dan Return On Asset (ROA) sementara Bank Umum Swasta Nasional lebih baik dari sisi Net Interest Margin (NIM) dan Loan to Deposit Ratio (LDR). Kata kunci: Bank Umum Milik Negara, Bank Bank Umum Swasta Nasional, CAMELS (Capital, Asset Quality, Earning, Liquidity, dan Sensitivity to Market Risk), Capital Adequacy Ratio (CAR), Non-Performing Loan (NPL), Net Interest Margin (NIM), Return On Asset (ROA), dan Loan to Deposit Ratio (LDR).]]>
<![CDATA[PENGARUH EFEKTIVITAS PENERAPAN ABSENSI FINGERPRINT TERHADAP DISIPLIN KERJA PEGAWAI NEGERI SIPIL DI BIRO ADMINISTRASI UMUM DAN KEUANGAN UNIVERSITAS TANJUNGPURA PONTIANAK ]]>
<![CDATA[B31108081, Eko Wahyudi]]>
<![CDATA[ Jurnal KIAFE Vol. 4 No. 4 (2015): 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.v4i4.12157
<![CDATA[One of the government's efforts to discipline civil servants is implementing fingerprint attendance. This study aims to determine the influence of implementation effectiveness of fingerprint attendance to work discipline of civil servants. This study uses quantitative methods in the form of a survey. The independent variable in this study is the implementation effectiveness of fingerprint attendance, while the dependent variable is the work discipline of civil servants. Primary data were obtained through questionnaires, while secondary data obtained from the documentation. The object of this study are civil servants at Bureau of General Administration and Finance, University of Tanjungpura, Pontianak. The sample in this study were 89 respondents from a population of 106 civil servants. The study found that the implementation effectiveness of fingerprint attendance category is quite good, the work discipline of civil servants category is good, and the implementation effectiveness of fingerprint attendance significantly influence the work discipline of civil servants of 12.1%, while the rest is influenced by other factors that not discussed in this study. Keywords: Fingerprint Attendance, Work Discipline.]]>
<![CDATA[PENGARUH KEPEMIMPINAN TRANSAKSIONAL DAN KEPEMIMPINAN TRANSFORMASIONAL TERHADAP KINERJA KARYAWAN PT. SUMBER ABADI SENTRATAMA PONTIANAK ]]>
<![CDATA[B31110006, Fengki]]>
<![CDATA[ Jurnal KIAFE Vol. 4 No. 4 (2015): 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.v4i4.12158
<![CDATA[Leadership has a major role in the development of the company as well as improving employee performance. The development of existing companies must determine the appropriate strategy in implementing the leadership, because the leadership process will be effect of employee performance. Therefore, leaders must look ahead what should be improve and what should be preserved. The purpose of this study was to test and analyze the transactional leadership and the transformational leadership on employee performance and was to test and analyze the differences of employee performance by age and year of service at PT. Sumber Abadi Sentratama Pontianak. Research type is quantitative, reasearch method is causality, uses multiple regression analysis. The samples of this study is 57 employee. The result showed Transactional Leadership and Transformational Leadership has a positive and significant effect to the employe performance, there is no significant performance difference between employees based on the age of employee and there is a significant difference in performance based on the period of employment. This company should be able to increase the overall leadership role that will be improve the employee performance and will improve the company"™s image in the eyes of the public and consumers. Keywords: Transactional Leadership, Transformational Leadership, Employee Performance, Age of Employee, Period of Employment.]]>
<![CDATA[ANALISIS SISTEM DAN PROSEDUR PENGADAAN KEBUTUHAN FARMASI PADA RUMAH SAKIT TENTARA KARTIKA HUSADA ]]>
<![CDATA[B41111061, FIRMANSYAH]]>
<![CDATA[ Jurnal KIAFE Vol. 4 No. 4 (2015): 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.v4i4.12159
<![CDATA[This study aims to determine the effective of achievement level of system and procurement procedure of needs at Kartika Husada army Hospital. The method used in this research is descriptive qualitative method and the data analysis technique is performed using analysis of internal Control Questionnaires (ICQ), flower-chart and organizational structure. The result showed that the overall system and procurement procedures and pharmaceutical needs in hospitals are good and implemented properly. It can be seen from the result that filled internally by the hospital. Data from Internal Control Questionnaires (ICQ) showed result of 70.50% for an anwers "yes" and 29.50% for the "no" answers. Based on the analysis found that the separation of responsibilities is expressly not been executed properly, causing double duty on employes. Result of flowchart find the issue of supporting documents used in the procurement procedures. Keyword: systems and procedures, internal control questionnares, flowchart.]]>
<![CDATA[ANALISIS BIAYA-VOLUME-LABA SEBAGAI ALAT PERENCANAAN LABA JANGKA PENDEK PADA PERUSAHAAN DAERAH AIR MINUM (PDAM) TIRTA PANCUR AJI KABUPATEN SANGGAU ]]>
<![CDATA[B1035131017, Fuadin Abid]]>
<![CDATA[ Jurnal KIAFE Vol. 4 No. 4 (2015): 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.v4i4.12161
<![CDATA[PDAM Tirta Pancur Aji Kabupaten Sanggau dari tahun 2011 hingga tahun 2013 mengalami penurunan jumlah volume penjualan yang diikuti dengan peningkatan biaya operasional yang mengakibatkan perusahaan terus mengalami kerugian pada kurun waktu tiga tahun tersebut. Oleh karena itu permasalahan utama dalam penelitian ini adalah berapa besar peningkatan volume penjualan yang diperlukan serta tarif air yang ideal agar perusahaan dapat mencapai Break Even Point (BEP) dengan menganalisis biaya, volume, dan laba pada PDAM Tirta Pancur Aji Kabupaten Sanggau. Hasil penelitian menunjukkan bahwa volume penjualan yang diperlukan untuk mencapai BEP sebesar 2.605.219,96 M3 dan dengan proyeksi peningkatan volume penjualan sebesar 35.280 M3 per tahun, perusahaan memerlukan waktu 18,5 tahun untuk mencapai BEP. Sedangkan tarif rata-rata yang ideal untuk mencapai BEP sebesar Rp5.100,00/M3 dan dengan proyeksi kenaikan tarif rata-rata sebesar 8,96% per tahun, perusahaan memerlukan waktu kurang lebih 3 tahun untuk mencapai BEP. Berdasarkan perhitungan perencanaan laba, dengan proyeksi kenaikan volume penjualan serta proyeksi kenaikan tarif, dipastikan PDAM Kabupaten Sanggau akan tetap mengalami kerugian pada tahun 2015..]]>
<![CDATA[ANALISIS PENERAPAN ACTIVITY BASED COSTING SYSTEM SEBAGAI ALTERNATIF DALAM PENETAPAN TARIF JASA RAWAT INAP RUMAH SAKIT UMUM DAERAH SANGGAU ]]>
<![CDATA[B41111142, Gresica Margareta Sigalingging]]>
<![CDATA[ Jurnal KIAFE Vol. 4 No. 4 (2015): 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.v4i4.12162
<![CDATA[Rumah Sakit merupakan salah satu perusahaan jasa yang berorientasi non-profit (nirlaba). Rumah sakit mempunyai tugas utama yaitu memberikan pelayanan kesehatan kepada masyarakat umum. Penelitian ini bertujuan untuk mengetahui (1) perhitungan tarif kamar rawat inap dengan menggunakan Activity Based Costing System (metode ABC), dan (2) jumlah perbedaan tarif kamar rawat inap yang diterapkan oleh RSUD Sanggau dengan metode Activity Based Costing. Metode analisis yang digunakan adalah metode analisis deskriptif dengan pendekatan komparatif. Penelitian ini dilaksanakan pada Rumah Sakit Umum Daerah Sanggau. Hasil penelitian menunjukkan (1) perhitungan tarif kamar rawat inap dengan menggunakan metode Activity Based Costing memberikan hasil yang lebih kecil untuk kelas VIP yaitu sebesar Rp 206.855 dan memberikan hasil lebih besar untuk kelas I, kelas II, dan kelas III masing-masing sebesar Rp 183.171, Rp 162.848, Rp 154.960 (2) perbedaan besarnya tarif kamar rawat inap untuk kelas VIP, kelas I, kelas II, dan kelas III masing-masing sebesar Rp 113.145, -Rp23.171, -Rp 43.848, -Rp 74.960. Hal ini disebabkan karena pembebanan biaya overhead pada masing-masing produk. Kata Kunci: activity based costing system, tarif kamar rawat inap, cost driver]]>
<![CDATA[SISTEM PENGENDALIAN INTERNAL ATAS PIUTANG PADA CU BINA MASYARAKAT (BIMA) SINTANG ]]>
<![CDATA[B51111119, Hilda Dea Peresi]]>
<![CDATA[ Jurnal KIAFE Vol. 4 No. 4 (2015): 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.v4i4.12163
<![CDATA[Adapun tujuan dari penelitian ini adalah untuk mengetahui apakah sistem pengendalian intern atas piutang pada CU Bina Masyarakat (BIMA) Sintang telah berjalan secara efektif dan tepat,mengetahui sejauh mana kemampuan CU Bina Mayarakat (BIMA) dalam menyusun dan mengalokasikan serta menerapkan sistem pengendalian internal piutang didalam perusahaannya dan untuk mengetahui faktor-faktor apa saja yang menjadi sebab terjadinya penunggakan pembayaran piutang oleh anggota. Penelitian dilaksanakan pada CU Bina Masyarakat (BIMA) Sintang pada tahun 2015 dan secara keseluruhan, sistem pengendalian internal terhadap piutang pada CU Bina Masyarakat (BIMA) Sintang sudah berjalan cukup efektif. Kata kunci : Sistem Pengendalian Intern, Piutang]]>
<![CDATA[ANALISIS POTENSI & KEBIJAKAN AKUNTANSI PEMUNGUTAN PAJAK HOTEL DALAM UPAYA PENINGKATAN PENDAPATAN ASLI DAERAH KOTA PONTIANAK ]]>
<![CDATA[B41110055, Irsalina]]>
<![CDATA[ Jurnal KIAFE Vol. 4 No. 4 (2015): 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.v4i4.12164
<![CDATA[Taxes derived from hotels are a source of local revenues in Pontianak City. The targeting of hotel tax which has yet to be realistic is one of the factors causing the revenue to be below target as it should be based on the potential rather than on estimation, so the realization of revenue by a ratio of exceeding 100% is not optimal. Accordingly, in this paper intends to calculate hotel tax potential, the level of effectiveness: a tax effort and tax capacity, as well as knowing how the tax receivable accounting policies in Pontianak. The method used in this study was a descriptive method, the Tax and Revenue Office (Dispenda) of Pontianak City as the object of research. The amount of hotel tax in year t was obtained by multiplying the tax rate with the overall turnover of the hotel. The level of effectiveness was estimated by comparing between the received tax revenue and targeted as well as the potential revenues so as to obtain the ratio of tax capacity and tax effort. The policies on receivables accounting were presented clearly and in detail in accordance with the applicable rules at the Tax and Revenue Office (Dispenda) of Pontianak City. The result of the calculation showed that the amount of the potential hotel tax in Pontianak City in 2014 reached IDR 35.914.220.221 with the level of effectiveness based on tax capacity reaching 104.21% a year, but the level of effectiveness based on tax effort was 43.59% so it could not increase hotel tax revenues in Pontianak. The policies on receivables accounting on hotel tax in Pontianak were adjusted to SPTPD and SSPD at each hotel. Bad debt was recorded through the direct method and allowance method. . Keywords : Potential, Effectiveness, Capacity, Receivables Accounting Policy]]>
