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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 TINGKAT PERPUTARAN MODAL KERJA, KAS, DAN PERSEDIAAN TERHADAP TINGKAT PROFITABILITAS PADA PERUSAHAAN SEKTOR OTOMOTIF YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) PADA PERIODE 2010 "“ 2014 B41112148, Steven Artawan Johan steven
Jurnal KIAFE Vol. 5 No. 1 (2016): Jurnal Mahasiswa Akuntansi
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.v5i1.14366

Abstract

STEVEN ARTAWAN JOHAN B41112148 AKUNTANSI FAKULTAS EKONOMI dan BISNIS UNIVERSITAS TANJUNGPURA PONTIANAK 2016 ABSTRAK Modal Kerja merupakan suatu hal yang dianggap penting bagi perusahaan karena modal kerja berfungsi untuk membekali usaha dari perusahaan tersebut dalam memperlancar kegiatan operasionalnya agar perusahaan tersebut memperoleh pendapatan yang optimal. Penelitian ini bertujuan untuk mengetahui pengaruh tingkat perputaran modal kerja, perputaran kas, dan perputaran persediaan terhadap tingkat profitabilitas (Return on Assets). Jenis Data yang digunakan adalah data sekunder. Populasi dalam penelitian ini menggunakan perusahaan yang bergerak disektor otomotif yang terdaftar di Bursa Efek Indonesia (BEI) dengan periode 2010"“2014. Sampel pada penelitian ini berjumlah 10 dari 13 perusahaan. Metode yang digunakan dalam pemilihan sampel adalah metode purposive sampling dan teknik analisis data menggunakan regresi linear berganda. Hasil penelitian ini menunjukkan bahwa (1) Tingkat Perputaran Modal Kerja berpengaruh tidak signifikan dan negatif terhadap Return on Asset; (2) Tingkat Perputaran Kas berpengaruh tidak signifikan dan positif terhadap Return on Assets; (3) Tingkat Perputaran Persediaan berpengaruh signifikan dan positif terhadap Return on Assets; dan(4) Tingkat Perputaran Modal Kerja, Perputaran Kas, dan Perputaran Persediaan secara simultan berpengaruh signifikan terhadap Return on Assets. Kata Kunci: Perputaran Modal Kerja, Perputaran Kas, Perputaran Persediaan, dan Profitabilitas (Return on Assets)
Analisis Good Corporate Governance yang Mempengaruhi Terjadinya Financial Distress Pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia B41110116, Richard A R Pandjaitan richard
Jurnal KIAFE Vol. 5 No. 1 (2016): Jurnal Mahasiswa Akuntansi
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.v5i1.14368

Abstract

Richard A.R Panjaitan Jurusan Akuntansi, Fakultas Ekonomi dan Bisnis Universitas Tanjungpura Abstraksi Penelitian ini bertujuan untuk menganalisis faktor karakteristik Good Corporate Governance (GCG) dalam perusahaan yang dapat mempengaruhi Financial Distress pada suatu perusahaan. Faktor-faktor karakteristik Good Corporate Governance yang digunakan antara lain Proporsi Komisaris Independen, Ukuran Dewan Komisaris, Kepemilikan Saham Manajerial dan Kepemilikan Saham Institusional. Populasi dari penelitian ini adalah semua perusahaan manufaktur di Indonesia yang telah menerbitkan laporan keuangan pada tahun 2010 hingga 2014. Total sampel penelitian adalah 34 perusahaan yang ditentukan melalui Altman Z-Score. Analisis data dilakukan dengan uji asumsi klasik dan pengujian hipotesis dengan metode regresi linear berganda. Hasil dari penelitian ini menunjukkan bahwa Kepemilikan Institusional, Proporsi Komisarin Independen, dan Jumlah Dewan Direksi tidak berpengaruh signifikan terhadap Financial Distress, sedangkan Kepemilikan Manajerial berpengaruh signifikan terhadap Financial Distress. Hasil uji secara simultan menunjukkan bahwa elemen Good Corporate Governance tidak berpengaruh terhadap Financial Distress. Kata kunci: Financial Distress, Kepemilikan Institusional, Kepemilikan Manajerial, Proporsi Komisaris Independen, Ukuran Dewan Komisaris, Good Corporate Governance.
Activity Based Costing Approach for Determining Room Price in Hotel Borneo B4211209, Annisa Yulianti Yulianti
Jurnal KIAFE Vol. 5 No. 2 (2016): Jurnal Mahasiswa Akuntansi
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.v5i2.14374

Abstract

Abstract : Activity Based Costing approach that present in the middle of the accountancy world is helps to reduce over-costing or under-costing that caused by charging distortion. Activity Based Costing approach can be used as a reference to the room price setting in the hotel and as a comparison with the prior room price, as well as being one of the inputs that provide information about Activity Based Costing approach. The purpose of this study was to analyze the difference between the prior room price with calculation of room price using Activity Based Costing approach. Research was arranged at the Hotel Borneo Pontianak. This approach are expected to supporting the management decision, both startegic and operational also increase the sales escalation. Keywords : Activity Based Costing, Room Price, Cost Driver
Activity Based Costing Approach for Determining Room Price in Hotel Borneo B42112009, Annisa Yulianti Yulianti
Jurnal KIAFE Vol. 5 No. 1 (2016): Jurnal Mahasiswa Akuntansi
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.v5i1.14375

Abstract

Abstract : Activity Based Costing approach that present in the middle of the accountancy world is helps to reduce over-costing or under-costing that caused by charging distortion. Activity Based Costing approach can be used as a reference to the room price setting in the hotel and as a comparison with the prior room price, as well as being one of the inputs that provide information about Activity Based Costing approach. The purpose of this study was to analyze the difference between the prior room price with calculation of room price using Activity Based Costing approach. Research was arranged at the Hotel Borneo Pontianak. This approach are expected to supporting the management decision, both startegic and operational also increase the sales escalation. Keywords : Activity Based Costing, Room Price, Cost Driver
The Effect of Reward & Recognition Toward Employees"™ Job Satisfaction & Job Performance in Kantor Pelayanan Pajak Pratama Mempawah admin, Erwin Bastian B12112007
Jurnal KIAFE Vol. 5 No. 1 (2016): Jurnal Mahasiswa Akuntansi
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.v5i1.14380

Abstract

The increase of competitive environment among service industries have madeorganizations perform their best in order to achieve assigned goals and targets.Organizations"™ performance are rely on their human resources. One of many ways that canbe adopting and implementing to make employees perform well is the set of operationmanagement practices is Compensation. Compensation is one of the best forms of operationmanagement practices which receive a great attention in business world.Keywords: Compensation, reward, recognition, employees"™ job satisfaction, employees"™ jobperformance
COMPARISON ANALYSIS OF ACCOUNTING-BASED BANKRUPTCY PREDICTION MODELS OF ALTMAN, SPRINGATE, ZMIJEWSKI AND GROVER IN PULP, PAPER AND WOOD FIRMS LISTED IN INDONESIA STOCK EXCHANGE (IDX) admin, Gousantya Riustopo B42112002
Jurnal KIAFE Vol. 5 No. 1 (2016): Jurnal Mahasiswa Akuntansi
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.v5i1.14381

Abstract

There is a number of well-established and worldwide-known reliable method that could be used to detect bankruptcy. These prediction models could predict bankruptcy ahead of time, therefore, the firm might take actions to minimize possible risks and loss. This study compared some accounting-based prediction models which are Altman"™s Z-score, Springate, Zmijewski and Grover model in pulp, paper and wood firms and analyzed the most significant accounting ratio of each model. The result shows that the most accurate prediction model is Grover (79,56%). Then, it is followed by Altman (74,49%), Zmijewski (73,05%) and Springate (55,92%). In addition, the significant accounting-ratio of each model is found by using pearson product moment correlation. Those significant ratio for Grover, Altman, Zmijewski and Springate respectively are working capital / total assets, market value of equity / book value of total liabilities, current assets / current liabilities and earning before tax / current liabilities. Key words: bankruptcy prediction model, accounting-based prediction model, Altman"™s Z-score, Springate, Zmijewski, Grover.
ANALYSIS OF COORDINATE-BASED ACCOUNTING INFORMATION SYSTEM EFFECTIVENESS FOR OIL PALM PLANTATION admin, Benedictus Prabani Indrawahyu Darpito B42112005
Jurnal KIAFE Vol. 5 No. 1 (2016): Jurnal Mahasiswa Akuntansi
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.v5i1.14426

Abstract

The purpose of this research is to understand the consequence of internal control implementation in the palm oil plantation that will affected the effectiveness of the budget allocated and invested to the palm oil plantation of PT Sawit Jaya Makmur. The research was made to examine the effectiveness of budget realization of the company in related with the current internal control and the projection of the budget realization effectiveness if the company using Coordinate-Based Accounting Information System implemented in the plantation area. The method used in this research is qualitative method with technique of data collection done by interview, documentary study, and field research in the plantation area of PT Sawit Jaya Makmur.The study result show that there is inefficiency in the budget realization due to lack of internal control in the field. In the other hand, PT Sawit Jaya Makmur had realized the budget realization inefficiency issue and put an effort to create and design better internal control system to minimize the inefficiency of budget realization in the field. From the research can be concluded that PT Sawit Jaya Makmur should improve the internal control system to minimize inefficiency and loses and should be able to implemented the new internal control system to reach maximum budget realization efficiency. Keywords: internal control, budget realization, effectiveness of realization.
THE IDENTIFICATION OF ACCOUNTING MANIPULATION IN FINANCIAL STATEMENTS USING BENEISH MODEL (LISTED MANUFACTURING COMPANIES IN IDX DURING 2013-2014) admin, Willya Putri Suryadi B42112016
Jurnal KIAFE Vol. 5 No. 1 (2016): Jurnal Mahasiswa Akuntansi
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.v5i1.14436

Abstract

The purpose of this study is to identify the suspected manufacturing sector listed in the Indonesia Stock Exchange (IDX) during 2013-2014 which had engaged in the accounting manipulation. The Beneish model was used as a tool to conduct the analysis and assist in evaluating the probability of accounting manipulation in financial statements. The Beneish model is a financial forensic tool which consists of eight variables of ratio index and benchmarks to identify the occurrence of financial fraud or tendency to engage in the accounting manipulation. The eight variables were weighted together according to the Beneish model formula to get the M-Score for every single manufacturing company. The results of M-Score of each company, was then compared with the benchmark set by Beneish (1999), which is -2.22. Based on this approach, the M-Score"™s result that is greater than -2.22 indicates that the company has a strong likelihood of an accounting manipulation. The results of this study figured out that about 52 companies or 98% of the total manufacturing companies analyzed as samples which had engaged an accounting manipulation or a strong likelihood of manipulating their financial statements. Only one company or 2% out of the total samples whose its financial statements were free from accounting manipulation practice. Keywords: financial statements, accounting manipulation, Beneish model, manufacturing companies
The Measurement of X-Efficiency for Banking Companies Listed in Indonesian Stock Exchange: Analysis toward Going Concern Opinion admin, Muhammad Luthfi Riyadi B42112003
Jurnal KIAFE Vol. 5 No. 1 (2016): Jurnal Mahasiswa Akuntansi
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.v5i1.14459

Abstract

Auditors consider the companies"™ negative trends before issuing going concern opinion. Standard of auditing (SA) section 341 mentions that financial ratio is one of the negative trend indicators that become the auditors"™ consideration. Many studies are conducted by researchers in in various countries to measure the performance of banking companies in terms of efficiency. One of the studies even mentions that efficiency is one of factors that affect the continuity of companies (going concern). This study is using Data Envelopment Analysis (DEA) to measure the x-efficiency of listed banks in Indonesia and analyze the possibility of issuing going concern opinion. The data used in this paper range from 2010 to 2014, which include 30 banks listed in Indonesia Stock Exchange (IDX). The data are selected by using purposive sampling. The result shows ten companies are feasible for a long-term investment, and three of the companies are capable to achieve the optimum efficiency in 2014. The results also show that companies which have x-efficiency score more than 0.9 have less probability to receive going concern opinion than those with lower scores. Keywords: Data Envelopment Analysis (DEA), Indonesian Stock Exchange (IDX), Going Concern Opinion, Bank Efficiency
ANALISIS PENERAPAN BASIS AKRUAL TERHADAP PENYUSUNAN LAPORAN REALISASI ANGGARAN PADA DINAS KEBUDAYAAN DAN PARIWISATA KABUPATEN SANGGAU TAHUN 2015 B41111008, M. Romi Adam Hutama Rambe romi
Jurnal KIAFE Vol. 5 No. 1 (2016): Jurnal Mahasiswa Akuntansi
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.v5i1.14465

Abstract

M. ROMI ADAM HUTAMA RAMBE (B41111008) ABSTRACT Accounting is a method of financial record that has widely been used in many field of financial management activities. Accounting is also used in goverment agencies better known as govermental accounting. This reseach aim to find out it the Office of Culture and Tourism Sanggau Regency had applied accrual based accounting in the preparation of financial report in accordance with Goverment regulation No. 71/2010 especially PSAP 02 on the budget realization report, and to find out the difficulties encountered in the implementation of accual based accounting. The method use was descriptive qualitative and the data were collected using interview and document review. Research finding showed that the application of Goverment Regulation No. 71/2010 especially PSAP 02 on accrual based budget realization report had not been applied in the 2015 accounting year. It is suggested should implement Goverment Regulation No. 71/2010 especially PSAP 02 in the preparation of its financial report.. Keyword : Govermental accounting, budget realization reports, accrual basis, goverment regulation No. 71/2010

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