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Jurnal Kajian Ilmiah Akuntansi Fakultas Ekonomi UNTAN (KIAFE)
Published by Universitas Tanjungpura
ISSN : -     EISSN : 30635322     DOI : -
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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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Articles 1,926 Documents
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Analisis sistem pengelolaan barang berdasarkan SAP 07 ( aktiva tetap) pada SDN 08 Pontianak Barat B51111026, RIFKY AL HAKIM
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.v5i2.14784

Abstract

Government Accounting Standards Board Statement No. 07 is a standard set of Fixed Asset Accounting. Its purpose is to regulate the accounting treatment of accounting for fixed assets, which include the recognition, the determination of the carrying value, and the determination and the accounting treatment of the revaluation and impairment of fixed assets recorded. Based on the results of the questionnaire was distributed, there are comparisons, Answer Option "A" private school public school 1.8% while only 0.2%. Option "B" private schools 4.9%, while public schools only 0.3%. choice answer "C" private schools 14.3%, while only 5% of public schools. To answer "D" and "E" state schools better than private schools with their respective presentations, answer "D" private schools by 47.8% while 48% of public schools, the answer "E" for 31.2% of private school 46.2% while public schools. This is proved by the results of the analysis carried out questionnaire, indicating that the better public schools in protecting assets compared with private schools. Keywords: Government Accounting Standards No. 07, Fixed Assets, Fixed Asset Protection
ANALISIS PENGENDALIAN SISTEM PENJUALAN KREDIT STUDI KASUS PADA CV. WAHANA SUKSES ABADI admin, AHMAD RAHMAN B41112106
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.v5i2.14785

Abstract

Secara umum perusahaan perdagangan melakukan penjualan produknya secara kredit jika order dari pelanggan telah dipenuhi dengan pengiriman barang atau penyerahan jasa, untuk jangka waktu tertentu perusahaan memiliki piutang kepada pelanggannya. Terhadap adanya piutang ini, perusahaan harus melakukan pengelolaan yang baik sehingga tidak terjadi kredit macet. Penelitian ini membahas masalah bagaimana sistem dan prosedur pemberian serta penagihan kredit pada CV. Wahana Sukses Abadi dan bagaimana penerapan pengendalian internnya. Dengan tujuan penelitian untuk mengetahui bagaimana sistem dan prosedur pemberian serta penagihan kredit dan untuk mengetahui bagaimana penerapan pengendalian intern pada CV. Wahana Sukses Abadi. Metode yang digunakan dalam penelitian ini adalah metode studi khusus dengan mengambil objek penelitian pada CV. Wahana Sukses Abadi yang mana berdasarkan metode tersebut digunakan pengumpulan data observasi, wawancara, studi dokumenter, dan studi kepustakaan dengan alat analisis yang digunakan adalah Struktur Organisasi Perusahaan, Flowchart, Internal Control Questioner (ICQ), dan Compliance Test. Hasil penelitian yang didapat adalah sistem dan prosedur pemberian serta penagihan kredit pada CV. Wahana Sukses Abadi telah efektif yang dilihat dari (Flowchart) prosedur order penjualan, prosedur order persetujuan kredit, prosedur pengiriman barang, prosedur penagihan, prosedur pencatatan piutang dan prosedur distribusi penjualan telah berjalan dengan baik. Dan merujuk pada test ketaatan yang telah dilakukan dan dianalisis, dapat dikatakan bahwa efektif dan tidak terdapat bukti yang cacat. Dari analisis berdasarkan ICQ (Internal Control Questioner) diperoleh hasil bahwa sebesar 74,36 % sistem dan prosedurnya telah berjalan dengan baik dan efektif. Dengan demikian pengendalian intern CV. Wahana Sukses Abadi sudah efektif. Key Word: Sistem Pengendalian Internal, Penjualan Kredit, Piutang, ICQ, Compliance Test
PENGARUH GOOD CORPORATE GOVERNANCE (GCG) DAN UKURAN PERUSAHAAN TERHADAP KINERJA PERUSAHAAN (STUDI EMPIRIS PERUSAHAAN PERTAMBANGAN 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.v5i2.14786

Abstract

Penelitian ini bertujuan untuk menganalisis faktor karakteristik Good Corporate Governance (GCG) dan Ukuran Perusahaan (CZ) dalam perusahaan yang dapat mempengaruhi Kinerja perusahaan (Tobin"™s Q) perusahaan-perusahaan pertambangan sektor batubara yang terdaftar di Bursa Efek Indonesia. Faktor-faktor karakteristik Good Corporate Governance yang digunakan antara lain adalah Dewan Direksi, Dewan Komisaris, dan Ukuran Perusahaan. Populasi dari penelitian ini adalah perusahaan pertambangan sektor batubara yang terdaftar di Bursa Efek Indonesia dimana perusahaan-perusahaan tersebut telah menerbitkan laporan tahunan dan laporan keberlanjutan pada tahun 2011 hingga 2014. Total sampel penelitian ini adalah 15 perusahaan yang ditentukan melalui purposive sampling. Penelitian ini menganalisis data menggunakan uji deskriptif uji asumsi klasik dan pengujian hipotesis dengan metode regresi linear berganda menggunakan IBM SPSS 23. Hasil dari penelitian ini menunjukkan bahwa variabel Dewan Direksi tidak berpengaruh signifikan terhadap Kinerja Perusahaan sedangkan Variabel Dewan Komisaris dan Ukuran Perusahaan berpengaruh signifikan terhadap Kinerja Perusahaan perusahaan-perusahaan pertambangan sektor batubara yang terdaftar di Bursa Efek Indonesia. Kata kunci: Good Corporate Governance (GCG), Dewan Direksi, Dewan Komisaris, Ukuran Perusahaan (CZ), Kinerja Perusahaan (Tobin"™s Q).
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI AUDIT DELAY (Studi Empiris Pada Perusahaan Keuangan Yang Terdaftar Di Bursa Efek Indonesia Tahun 2012-2014) admin, Erwin Pardamean Sitorus B41112109
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.v5i2.14816

Abstract

Penelitian ini bertujuan untuk mengetahui faktor-faktor yang mepengaruhi audit delay pada perusahaan keuangan yang terdaftar di Bursa Efek Indonesia selama tahun 2012-2014. Faktor-faktornya adalah ukuran perusahaan, profitabilitas, solvabilitas, dan ukuran KAP. Sampel pada penelitian ini dipilih berdasarkan metode purposive sampling. Sampel yang diperoleh dari lima puluh satu perusahaan keuangan yang terdaftar di Bursa Efek Indonesia dengan pengamatan selama tiga tahun, sehingga sampel yang terpilih sebanyak 153 sampel. Metode analisis yang digunakan adalah analisis deskriptif, uji asumsi klasik dan uji regresi berganda. Hasil uji regresi berganda menunjukan bahwa audit delay secara signifikan dipengaruhi oleh ukuran perusahaan dan ukuran KAP. Dan nilai adjusted R2 sebesar 20.5%, dari hasil tersebut dapat disimpulkan bahwa ukuran perusahaan, profitabilitas, solvabilitas, dan ukuran KAP hanya mampu menjelaskan variabel audit delay sebesar 20.5%. Kata kunci: audit delay, ukuran perusahaan, profitabilitas, solvabilitas dan ukuran KAP
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.v5i2.14817

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
PENERAPAN PSAK 109 TENTANG AKUNTANSI ZAKAT DAN INFAQ/SEDEKAH PADA BADAN AMIL ZAKAT NASIONAL (BAZNAS) KABUPATEN SANGGAU B51111054, SITI AMALIA
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.v5i2.14846

Abstract

Badan Amil Zakat Nasional (BAZNAS) in Sanggau regency is the only tithe organization in Sanggau which was founded by the government but not yet implement the finance report according to PSAK 109 about Tithe and Alms Accountancy. This research aimed to know the implementation and the factors that make Badan Amil Zakat Nasional (BAZNAS) in Sanggau regency hard in implementing PSAK 109 about Tithe and Alms Accountancy in Badan Amil Zakat Nasional (BAZNAS) Sanggau regency. The method used was qualitative research. Data resources used were primary and secondary data. The data gathering techniques used in this research were by using direct observation, interview, and documentation. PSAK 109 about Tithe and Alms Accountancy and interview were analysis tools used in this research. The result of this research is Badan Amil Zakat Nasional (BAZNAS) in Sanggau regency not yet implementing PSAK 109 about Tithe and Alms Accountancy. Some factors influenced it are the lack of knowledge of the staff and the lack of training of PSAK 109 about Tithe and Alms Accountancy and also the system is not adequate enough. Keywords: PSAK 109 implementation, Tithe Accountancy, Alms
ANALISIS PENGUKURAN KINERJA BERBASIS VALUE FOR MONEY PADA DINAS ENERGI DAN SUMBER DAYA MINERAL KABUPATEN SANGGAU PERIODE 2013-2014 B51111181, HERRY SULISTIO
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.v5i2.14847

Abstract

This research aimed to (1) know the performance of Dinas Energi dan Sumber Daya Mineral Kabupaten Sanggau on period year 2013-2014 seen from economic element, (2) know the performance of Dinas Energi dan Sumber Daya Mineral Kabupaten Sanggau on period year 2013-2014 seen from efficiency element, (3) know the performance of Dinas Energi dan Sumber Daya Mineral Kabupaten Sanggau on period year 2013-2014 seen from effectiveness element. This research is a descriptive research with the Financial Achievement Realization of Dinas Energi dan Sumber Daya Mineral Kabupaten Sanggau which was found in Laporan Akuntabilitas Kinerja Instansi Pemerintah (LAKIP) Dinas Energi dan Sumber Daya Mineral Kabupaten Sanggau on period year 2013-2014. The data gathering used was documentation. Analysis data technique used was qualitative descriptive analysis on economic, efficiency, and effectiveness measurement. Based on research result about the performance of Dinas Energi dan Sumber Daya Mineral Kabupaten Sanggau from three analyzed programs, they are Increased-quality and Geology Information Access Program, Electricity Development Program, and Mine Development Program, it can be concluded that (1) from economic element on period 2013 and 2014, Dinas Energi dan Sumber Daya Mineral Kabupaten Sanggau had been able to conduct the whole programs economically with saving on year 2013 each Rp1.038.300,00, Rp78.724.200,00 and Rp14.123.100,00, and in year 2014 each Rp1.018.730,00, Rp817.089.600,00, Rp5.372.291,00; (2) from efficiency element period year 2013 and 2014, Dinas Energi dan Sumber Daya Mineral Kabupaten Sanggau had conducted the whole programs efficiently in year 2013 each 100,54%, 103,56% and 103,26%, and in year 2014 as many as 100,38%, 113,58% dan 103,75% ; (3) from effectiveness element period year 2013, Dinas Energi dan Sumber Daya Mineral Kabupaten Sanggau were able to conduct three programs effectively with effectiveness ratio approaching 100%. Keywords: Economic, Efficiency, and Effectiveness
ANALISIS PERBANDINGAN OBLIGASI SYARIAH DENGAN OBLIGASI KONVENSIONAL BERDASARKAN YIELD TO MATURITY (YTM), CURRENT YIELD (CY) DAN TINGKAT RESIKO OBLIGASI PADA BURSA EFEK INDONESIA B51111016, Darman Syahni
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.v5i2.14874

Abstract

This research aimed to compare between the Sharia bonds and Conventional bonds based on the value of Yield to Maturity (YTM) and Current Yield (CY). In addition to measuring the comparison of the bonds based its yields, this research also compared the risk level of bonds based on bond rating. Therefore, the findings of this research are expected to give a positive contribution in the from of useful information for information for investors to make investment decision. The objects of this research were the Sharia and Conventional bonds listed on the indonesia Stock Exchange (IDX) from 2010 to 2014. The analysis technique used was the analysis of t-test for two independent samples, whereas the analysis process used the IBM SPSS Statistics 20 for Windows. Based on the research findings, the equal variances assumed were 2.982 with a significance of .079, so it can be concluded that there was no significant difference between Sharia bonds and Conventional bonds based on the value Yield to Maturity (YTM), it indicated that investors holding both Sharia bonds and Conventional bonds until the maturity date, would receive almost equal yield. The Current Yield (CY) with equal variances assumed was -.033 with a significance of .107, so it can be concluded that that there was no significant difference between Sharia bonds and Conventional bonds. It showed that the market"™s response to the issuance of Sharia bonds and Conventional bonds was relatively the same. Mean while, the comparison of the risk of both types of bonds indicated that the equal variances assumed were 2.601 with a significance of .630. this indicated that there was no significant difference, but absolutely the risk level of sharia bonds was greater than conventional bonds. Keywords: Indonesia Stock Exchange (IDX), SPSS 20, Yield to Maturity (YTM), current Yield (CY).
ANALISIS PENGARUH CORPORATE SOCIAL RESPONSIBILTY TERHADAP KINERJA PERUSAHAAN SEKTOR PERTAMBANGAN YANG TERCATAT DI BURSA EFEK INDONESIA PERIODE 2012-2014 B51111039, Winni Andria
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.v5i2.14875

Abstract

Corporate Social Responsibility (CSR) merupakan salah satu bentuk kepedulian sebuah perusahaan terhadap lingkungan. Saat ini CSR bertujuan tidak hanya untuk memaksimalkan laba tetapi juga dituntut untuk lebih mengakomodasi kebutuhan masyarakat dan stakeholder-nya. Penelitian ini juga dilakukan untuk memberikan bukti empiris pengaruh CSR terhadap kinerja perusahaan pertambangan yang tercatat di Bursa Efek Indonesia periode 2012-2014. Sampel penelitian ini menggunakan 20 perusahaan pertambangan yang listing di bursa efek indonesia periode 2012"”2014. Pengumpulan data dilakukan dengan megumpulkan data sekunder berupa laporan keuangan yang dikeluarkan perusahaan setiap tahun. Teknik pengambilan sampel menggunakan metode purposive sampling. Penelitian ini menggunakan metode analisis regresi sederhana. Penelitian ini menjadikan penelitian sebelumnya sebagai sumber literatur dan referensi. Penelitian ini memiliki perbedaan dengan penelitian-penelitian sebelumnya. Perbedaannya terdapat pada tempat, populasi, atau sampel yang digunakan. Hasil penelitian ini menunjukkan bahwa corporate social responsibility tidak mempunyai pengaruh secara positif terhadap return of asset (ROA) dan return of equity (ROE) perusahaan pertambangan. Kata kunci: corporate social responsibility (CSR), return of asset (ROA), return of equity (ROE), corporate social responsibility indeks (CSRI), perusahaan pertambangan.
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.v5i2.14997

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 test

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