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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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Analisis Pengaruh Perputaran Modal Kerja Dan Good Corporate Governance Terhadap Profitabilitas Perusahaan Pada Perusahaan Industri Dasar Dan Kimia Yang Terdaftar Di BEI. admin, DOBI B41110137
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.v5i2.14616

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh perputaran modal kerja dan good corporate governance terhadap profitabilitas perusahaan pada perusahaan Industri Dasar dan Kimia yang terdaftar di Bursa Efek Indonesia (BEI). Penelitian ini merupakan penelitian kuantitatif dan menjadi objek penelitian ini adalah perusahaan Industri Dasar dan Kimia yang terdaftar di Bursa Efek Indonesia (BEI). Data yang digunakan data sekunder yaitu data yang diperoleh dalam bentuk yang sudah jadi dan telah dipublikasikan dalam bentuk laporan keuangan pada perusahaan Industri Dasar dan Kimia yang terdaftar di BEI. Teknik pengambilan sampel menggunakan metode purposive sampling dengan jumlah sampel 19 perusahaan periode 2011-2013. Variabel penelitian menggunakan variabel bebas dan variabel terikat, Untuk mengetahui hubungan antara variabel independen dan variabel dependen menggunakan metode regresi berganda dengan uji analisis deskriptif menggunakan IBM SPSS 22. Hasil penelitian ini menunjukan bahwa perputaran modal kerja (Working Capital) berpengaruh negatif dan signifikan terhadap profitabilitas perusahaan. Dewan direksi berpengaruh negatif dan signifikan terhadap profitabiliats perusahaan. Dewan komisaris tidak memiliki pengaruh yang signifikan terhadapn profitabilitas perusahaan dan komite audit memiliki pengaruh yang signifikan terhadap profitabilitas perusahaan Kata kunci: perputaran modal kerja, ukuran dewan direksi, ukuran dewan komisaris, ukuran komite audit, profitabilitas
PENGARUH GOOD CORPORATE GOVERNANCE (GCG) DAN UKURAN PERUSAHAAN TERHADAP KINERJA PERUSAHAAN (STUDI EMPIRIS PERUSAHAAN YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2011-2014 admin, RININGGO ADITYA RYANTO B41111113
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.v5i2.14617

Abstract

This research aims to analyze characteristic factors of good corporate governance ( GCG ) and company size ( CZ ) in companies that can affect the company performance ( tobins"™q ) mining companies coal sector listed on the indonesia stock exchange. Characteristic factors of good corporate governance used between other is board of directors ,board of commissioners , and company size. The population of this research are companies in coal mining sector listed on the indonesia stock exchange where these companies had issued annual report and sustainability reports in 2011 until 2014. Total research sample are 15 companies determined through purposive sampling. This research analyzed data use test descriptive test the assumption classical and the testing of hypotheses with the methods linear regression multiple use IBM SPSS 23. The result of the research indicated that the variable board of directors do not have significant impact on the company performance while variable the board of commissioners and the company size have significant effect against the company performance sector coal mining companies listed on the indonesian stock. Keywords : Good Corporate Governance (GCG), board of directors, board of commissioners , Company Size (CZ), Company Performance (Tobins"™Q)
PENGARUH UMUR PERUSAHAAN, UKURAN PERUSAHAAN DAN UKURAN KAP TERHADAP AUDIT DELAY (STUDI KASUS PADA PERUSAHAAN INDUSTRI DASAR DAN KIMIA YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2012-2014) admin, SELVILA FRANSISKA B41112094
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.v5i2.14618

Abstract

Karakteristik kualitatif pokok dari laporan keuangan diantaranya harus bersifat dapat dipahami, relevan, memiliki keandalan dan dapat diperbandingkan. Dalam karakteristik tersebut mencakup adanya ketepatan waktu laporan keuangan yang dipublikasi. Ketepatwaktuan ini dapat ditilik dari audit delay, yaitu jangka waktu antara tanggal tutup buku laporan keuangan perusahaan hingga tanggal laporan auditor. Penelitian ini bertujuan untuk menguji pengaruh umur perusahaan, ukuran perusahaan dan ukuran KAP terhadap audit delay. Penelitian ini menggunakan sampel perusahaan industri dasar dan kimia yang terdaftar di Bursa Efek Indonesia selama periode 2012 sampai dengan 2014. Jumlah perusahaan industri dasar dan kimia yang dijadikan sampel penelitian ini sebanyak 45 perusahaan dengan periode pengamatan 3 tahun. Berdasarkan metode penelitian purposive sampling, total sampel penelitian adalah 135 laporan keuangan. Pengujian hipotesis menggunakan teknik regresi logistik. Hasil penelitian menunjukkan bahwa umur perusahaan, ukuran perusahaan, dan ukuran KAP tidak berpengaruh signifikan terhadap audit delay. KATA KUNCI: umur perusahaan, ukuran perusahaan, ukuran KAP, audit delay, regresi logistik
The Effect of Value-Relevance Information Between Earnings and Cash Flow Towards Stock Price at LQ45 Company Listed in Indonesia Stock Exchange admin, Habibi Qurrata A’yuni B42112011
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.v5i2.14649

Abstract

This research aimed to determine the effect of value relevance information between earnings and cash flows towards the stock price by analyzing the stock price average abnormal return. This research is quantitative serves to test the hypothesis proposed in the research and answered the problem in the researchThe populations in this research are the company that is consistently listed for three consecutive years starting from 2012-2014 in the LQ45in Indonesia Stock Exchange (BEI). The sampling methods used in this research using purposive sampling method that has17 samples and 51 observations. Research uses secondary data and multiple regression analysisThe result of the research shows that there is significance influence between the value relevance information of the cash flows statements and earnings statements towards the stock price. Keywords: Stock Price, Cash Flows Statements, Earnings Statements.
Flypaper Effect Pada Dana Alokasi Umum(DAU), Dana Bagi Hasil Pajak/Bukan Pajak dan Pendapatan Asli Daerah(PAD) Terhadap Belanja Daerah pada Kabupaten/Kota Kaya dan Miskin di Provinsi Kalimantan Barat admin, Aprilia Anggriyani B41112008
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.v5i2.14664

Abstract

The main objective of this study was to observe the phenomenon or an event where the local government respond its regional expenditure more from unconditional transfers (unconditional grants) rather than its locally generated revenue so that it can be a waste in the regional expenditure called flypaper effect This research was conducted in West Kalimantan with 12 districts and 2 cities. The results of this study showed that there was flypaper effect in districts / cities in West Kalimantan. West Kalimantan local government respond more of its regional expenditure based on how much transfer was granted routinely. In addition, this study also wanted to see the flypaper effect phenomenon that occurred in the "‹rich and poor regions. the Grouping of rich and poor regions used the Degree of Fiscal Autonomy (DOF) approach. The research proves that the phenomenon of flypaper effect on rich and poor district / city did not possess any difference. Keywords: DAU, DBH, PAD, regional expenditure, flypaper effect, rich and poor Regions
THE EFFECT OF PROFITABILITY, LEVERAGE AND CAPITAL INTENSITY TO THE TAX AGGRESSIVENESS (LISTED PROPERTY AND REAL ESTATE COMPANIES IN INDONESIA STOCK EXCHANGE DURING 2011-2014) admin, Zalfa Nurfiasri B42112013
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.v5i2.14736

Abstract

This research aims to analyze the effect of profitability (ROA), leverage ,and capital intensity to the tax aggressiveness. Tax aggressiveness is dependentvariable and measured by using effective tax rate. Profitability (ROA), leverage,and capital intensity are independent variables in this research. This research wasconducted on property and real estate companies listed on Indonesia StockExchange (IDX) from 2011 to 2014. The sample was selected with purposivesampling method, where obtained 28 companies which meet the criteria. While thetotal of pooled data for four years from 2011 to 2014 is 112 samples (28x4). Thisresearch used classic assumption test, multiple regression analysis and hypothesistest to analyze the data. The results showed that profitability and leverage do nothave the same direction with effective tax rate, while capital intensity has the samedirection with effective tax rate. There are still many limitations and shortcomingsnamely the effect of independent variables on the dependent variable can onlyexplain by 5.4%. Hence, more independent variables are needed.Keywords : Profitability, Leverage, Capital Intensity, Effective Tax Rate, TaxAggressiveness
The Effect of Cash Conversion Cycle and Debt Ratio to Profitability (Listed Pharmaceutical Companies in Indonesia Stock Exchange) admin, Devya Widhiyanti B42112001
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.v5i2.14739

Abstract

This research aims at analyzing the effect of payable deferral period, cash conversion cycle and debt ratio in pharmaceutical sector companies listed on the Indonesia Stock Exchange from 2010 to 2014. The sample is selected by using purposive sampling method. The result shows that payable deferral period, cash conversion cycle and debt ratio simultaneously have a significant effect to profitability, because F-test value is 0.000 which is less than significant value 0,05. According to multiple regression analysis, payable deferral period has a negative insignificant influence to profitability. Whereas, cash conversion cycle has a positive significant influence to profitability, but the debt ratio has a negative significant influence to profitability. Keywords: Payable Deferral Period, Cash Conversion Cycle, Debt Ratio and Profitability.
ANALISIS PENERAPAN SAP NO.7 ASET TETAP DAN BULTEK NO.9 TERHADAP PENGHAPUSAN ASET DAN ASET RUSAK PADA DINAS KEHUTANAN PROVINSI KALIMANTAN BARAT B51110001, Abang Muhammad Syahri
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.v5i2.14781

Abstract

The Government Accounting Standards Statement No. 07 is a standard governing Fixed Asset Accounting . The goal is for the accounting of fixed assets , which include the recognition , the determination of the carrying value , as well as the determination and the accounting treatment of the revaluation and the reduction in the carrying value of fixed assets . Based on the results of direct observations done by researchers that the fact the application of Accounting Standards No. Govenrment 07 and Technical Bulletin No. 09 have been implemented, so that the book inventory reporting in accordance with Government Accounting Standard procedures and technical bulletin No. 09. In analyzing the asset no difficulty or obstacle Keywords: Government Accounting Standards No. 07, Fixed Assets.
ANALISIS EFEKTIVITAS SISTEM PROSEDUR PIUTANG PADA CV PELUMASINDO KALBAR admin, HADI HARTANTO B41110031
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.v5i2.14782

Abstract

The application of Internal Control System in companies is intended for their efficiency and effectiveness on their operational activities. The receivables system and procedures are supposed to be effective so it would not inflict any loss to the companies. This research is intended to find out about the applied receivables system and procedures in CV Pelumasindo Kalbar, and to find out the control that affecting the receivables system and procedures"™ effectiveness in CV Pelumasindo Kalbar. This research is a descriptive one, with case study method. The required data in this research are collected from organization structure analysis, flowchart, internal control questionnaire, compliance test, and documentary study. The results showed that the applied receivables system and procedures in CV Pelumasindo Kalbar are adequate according to the results of compliance test and internal control questionnaire; and the questionnaires"™ results in 82.5%, which shown that the applied receivables system and procedures in CV Pelumasindo Kalbar is effective. Keywords: system, procedures, internal control, receivables, compliance
PENYUSUNAN LAPORAN KEUANGAN BERBASIS STANDAR AKUNTANSI KEUANGAN ENTITAS TANPA AKUNTABILITAS PUBLIK (SAK ETAP) PADA CV. GHAMA PERSADA B51111020, MUHAMMAD GHALY SEPTIAWAN
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.v5i2.14783

Abstract

Standar Akuntansi Keuangan untuk Entitas Tanpa Akuntabilitas Publik (SAK ETAP) yaitu dimaksudkan untuk digunakan Entitas Tanpa Akuntabilitas Publik. Entitas Tanpa Akuntabilitas Publik yang dimaksud adalah entitas yang tidak memiliki akuntabilitas publik signifikan dan menerbitkan laporan keuangan untuk tujuan umum (general purpose financial statement) bagi pengguna eksternal. Penelitian ini dilakukan dengan tujuan untuk penerapan SAK ETAP pada laporan keuangan CV. Ghama Persada dengan mengunakan metode deskriptif kualitatif. Pengumpulan data pada penelitian dilakukan dengan studi dokumentasi yaitu mempelajari dokumen-dokumen yang berhubungan dengan masalah penelitian. Hasil penelitian memperoleh bahwa penyusunan laporan keuangan berbasis standar akuntansi keuangan entitas tanpa akuntabilitas (SAK ETAP) pada CV. Ghama Persada mengunakan laporan laba rugi dan neraca yang belum sesuai dengan SAK ETAP. Faktor seperti sumber daya manusia dan aplikasi yang mendukung untuk penerapan SAK ETAP menjadi kendala dalam penerapan SAK ETAP.

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