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[ANALISIS SISTEM PENGELOLAAN IDLE MONEY PADA PT BANK CENTRAL ASIA (BCA) KANTOR CABANG TANJUNG PURA PONTIANAK DALAM MENINGKATKAN PROFIT ]]>
<![CDATA[B51112003, Mega Sinlyanthony]]>
<![CDATA[ Jurnal KIAFE Vol. 5 No. 2 (2016): 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.v5i2.15094
<![CDATA[Banks have an important role in the economy of the country as a financial intermediary. As an industry whose business activities rely on the trust of society, besides the need to continue to improve its profitability, the bank also needs to continue to maintain the liquidity of the fund as a form of accountability to customers. In the bank's cash flow activity, settles the money created is often called idle money. Idle money needs to be minimized without lowering the existence of liquidity of customer funds in order to create new profit through appropriate management, the way through the establishment and application of cash balances ideal. This study aims to assess the steps taken by management in order to minimize the amount of idle money in physical cash BCA. Besides reviewing the calculation to determine the maximum amount of idle money that is allowed in accordance with the SOP and how the money is managed to minimize idle existence is then used to create a profit for the BCA. Through interviews and direct observation by using questionnaires, and then analyzed by the Internal Control Questionnaire (ICQ) and Flow Chart. The results showed that pnentuan idle money BCA Branch of Tanjung Pura Pontianak in accordance with the standards of the company in the form of decree No: 180 / SK / DIR / 2004 of idle money and cash balances ideal and SE / SK regarding the implementation of applications Icom SE No. 067 / SE / DPO / 2008 dated June 6, 2008 regarding Cash Management Optimization with Applications ICOM. The application of the ideal of cash balances in accordance with the provisions of the monthly operating centers in Jakarta by the branch office will minimize the amount of idle money, so that the working capital bank in the form of customer deposits can generate more income through the Interbank Money Market and ATM funds. Keywords: Idle money, Ideal Cash Balance, Standard Operating Company]]>
<![CDATA[ANALISIS SISTEM PEMUNGUTAN PAJAK KENDARAAN ALAT BERAT TERHADAP EFEKTIFITAS PENDAPATAN ASLI DAERAH PROVINSI KALIMANTAN BARAT ]]>
<![CDATA[B51112115, HENDRI JONATHAN]]>
<![CDATA[ Jurnal KIAFE Vol. 5 No. 2 (2016): 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.v5i2.15100
<![CDATA[The aim of this research is to find out the mechanism or system and tax collection procedures on heavy equipment carried out by the Tax and Revenues Office of West Kalimantan Province and to find out the level of effectiveness of tax collection on heavy equipment to the locally generated revenues. This research used a case study method taking Tax and Revenues Office of West Kalimantan Province (DISPENDA) as the object. The data were collected using interviews, questionnaires, and literature study. The analytical tool used in this research was the flowchart analysis to find out the flow of documents and operational procedures in collecting tax on heavy equipment, the organizational structure analysis to investigate the relationship between functions within the organization, and the division of tasks, the Internal Control Questionnaire (ICQ) to find out the internal control, the effectiveness analysis to measure the effectiveness of tax on heavy equipment to locally generated revenues. The research findings showed that the system and procedures for tax collection on heavy equipment carried out the Tax and Revenues Office of West Kalimantan Province were in accordance with the Regional Regulation No. 8/2010 and the Internal Control implemented was quite good, and the level of effectiveness was very good despite a decrease and some weaknesses which need to be taken into consideration and improved further by the Tax and Revenues Office of West Kalimantan (DISPENDA). Keywords: Flowchart, Internal Control Questionnaire (ICQ), Internal Control System.]]>
<![CDATA[PENGARUH UMUR, BIAYA TRANSFER DAN BIAYA GAJI TERHADAP MARKET VALUE PEMAIN SEPAKBOLA PROFESIONAL (Studi Pada Klub Sepakbola Eropa) ]]>
<![CDATA[B51111097, Indra Situmorang]]>
<![CDATA[ Jurnal KIAFE Vol. 5 No. 2 (2016): 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.v5i2.15101
<![CDATA[Market Value is the monetary value of a football player who is reported in the financial statements of a football club as a professional accounting practice of human resources in the football industry. This study aims to demonstrate the influence of age, Transfer Fees and Salary Cost to Market Value on European football clubs in the 2014/2015 season. Population and sample of this research is a soccer player of four professional soccer clubs in Europe that issued the club's financial statements to the public. The total sample of 60 players are determined through purposive sampling that is the player most often played for the club throughout the season 2014/2015. Data analysis was performed with the classical assumption that the normality test, multicollinearity, and autocorrelation test heterocedasticity then hypothesis testing was done using a multiple linear regression method. The results of this study indicate that the age factor of a significant negative effect on the market value of soccer player. While the cost factor transfers and salaries positive effect on the market value of a football player. The conclusion from this study is that age, transfer fee and salary costs can be used to estimate the price of a professional soccer player. Keywords : Human Resource Accounting, Market Value, Age, Transfer Fees, Expenses Salaries, Football]]>
<![CDATA[ANALISIS PENERAPAN CATATAN ATAS LAPORAN KEUANGAN UNTUK LAPORAN REALISASI ANGGARAN BERDASARKAN PSAP NO 04 PADA DINAS KEHUTANAN KABUPATEN KETAPANG ]]>
<![CDATA[B51111053, Bramantyo Widi Nugroho]]>
<![CDATA[ Jurnal KIAFE Vol. 5 No. 2 (2016): 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.v5i2.15102
<![CDATA[This purpose of the study to determine whether the Forest Service has implemented the Ketapang District Government Accounting Standard ( PSAP ) No. 04 of the Notes to the Financial Statements and what factors cause the already / not yet suitability of application of Notes to Financial Statements for the Budget Realization Report conducted Ketapang Forestry Service. To analyze the application of the Notes to the Financial Statements for the Budget Realization Report by PSAP No. 04 in Ketapang District Forestry Office , the writers conducted interviews , documentary studies , and literature study to find out how the application of the Notes to the Financial Statements for the Budget Realization Report by PSAP No. 04 and what factors are causing already / not yet suitability PSAP application No. 04 . The analysis shows that in the preparation and presentation of financial statements Ketapang District Forestry Office as a whole is still not fully in accordance with Government Accounting Standard (PSAP) No. 04 of the Notes to the Financial Statements which have never presents obstacles and constraints encountered in the achievement of performance targets, not to disclose information required by Statement of Governmental Accounting Standards that is not presented in the cover sheet financial statements and the absence of additional information necessary for fair presentation is not presented the cover sheet financial statements. Factors that cause is not incompatibility PSAP application No. 04 that the finance officer not contain financial statements educational background in accounting and lack of socialization regarding PSAP No. 04 by the related parties. Keywords : Notes to the Financial Statements, PP 71 in 2010, and PSAP No. 04]]>
<![CDATA[ANALISIS SISTEM DAN PROSEDUR BONGKAR MUAT KONTAINER PADA PT. (PERSERO) PELABUHAN INDONESIA II CABANG PONTIANAK ]]>
<![CDATA[B51110025, Muhammad Farqi Faisal]]>
<![CDATA[ Jurnal KIAFE Vol. 5 No. 2 (2016): 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.v5i2.15133
<![CDATA[PT (Persero) Pelabuhan Indonesia or abbreviated IPC is one of the state who is authorized to administer the business of the port as a provider of port services. To function properly, and to provide maximum service to service users, the IPC should be supported by a system and procedures are effective, efficient, and consistent and mutually hierarchical (berketerkaitan), between a system with other systems. The purpose of the thesis entitled "Systems and Procedures Unloading Containers on a PT (Persero) Pelabuhan Indonesia II Pontianak Branch" is to know and understand the application procedures of loading and unloading containers were instrumental in ensuring the smooth circulation of the flow of goods has been effective and to determine factor- what factors are causing delays in the implementation of the loading and unloading of containers in the field. The method used in this research is descriptive method in the form of case studies, the method of research that describes the state of the object in Pelindo II Pontianak branch. The results of research and discussion is on the organizational structure of PT. (Persero) Pelabuhan Indonesia II Pontianak Branch can be quite good to see that in this structure has been carried out the division of labor in accordance with the position / part held by each person, there is no duplicate work already done mutations to avoid job burnout and diversion the company's assets. Systems and procedures for loading and unloading containers at TPK Division Pelindo II Pontianak branch has not been carried out effectively and procedures have not been implemented optimally. In the implementation process of loading and unloading of containers on PT. (Persero) Pelabuhan Indonesia II Branch Pontianak experiencing barriers include: containers will be unloaded from the ship did not have space for placement in the yard, many supporting tools in Pelindo II branch Pontianak are often damaged due to age either tool the economic life and technical life is beyond the effective working period (old). In the flowchart procedure Unloading Planning and Implementation and Unloading Container Load Planning and Implementation of Container Load PT. (Persero) Pelabuhan Indonesia II Pontianak Branch has not menggambarkanbagan flow corresponding to the functions of the symbol that is supposed to show a flow of activities undertaken. The lack of supervision on the implementation of stevedoring services in the field the company makes it difficult to know the constraints that actually happening in the field. Keyword: Loading and Unloading Systems and Procedures Containers]]>
<![CDATA[ANALISIS SISTEM PENGENDALIAN INTERNAL PERSEDIAAN BARANG DAGANG PT KAPUAS PELUMASINDO LESTARI PONTIANAK ]]>
<![CDATA[B51112069, Andre Purwadi]]>
<![CDATA[ Jurnal KIAFE Vol. 5 No. 2 (2016): 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.v5i2.15134
<![CDATA[Inventory is crucial in a trading company, since inventory is the greatest asset value compared to other current assets in the balance sheet of the company. In the case of the purchase of inventory, companies usually make purchases in bulk. Thus the necessary internal controls in recording procedures, assessment and determination of the cost of inventory in the company to maintain the smooth operation of the company. Inventory a company will experience a change. To determine the changes required recording and assessment of each transaction. The aim of this study was to determine whether the system of internal control over merchandise inventory inflows and outflow of goods PT. Kapuas Pelumasindo Lestari adequate. Internal control system at PT. Kapuas Pelumasindo Lestari not effective, because there are weaknesses that lead to negligence and fraud occur therein. Principle of supplying too much meddling company in the purchase of goods to the supplier. There is still work concurrently. Upon receipt of merchandise from the expedition, the goods are not counted and checked thoroughly regrading quality and quantity. Keywords : Internal Control System, Merchandise Inventory.]]>
<![CDATA[ANALISIS PERBANDINGAN OBLIGASI SYARIAH DENGAN OBLIGASI KONVENSIONAL BERDASARKAN YIELD TO MATURITY (YTM), CURRENT YIELD (CY) DAN TINGKAT RESIKO OBLIGASI PADA BURSA EFEK INDONESIA ]]>
<![CDATA[B51111016, Darman Syahni]]>
<![CDATA[ Jurnal KIAFE Vol. 5 No. 2 (2016): 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.v5i2.15135
<![CDATA[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).]]>
<![CDATA[ANALISIS SISTEM PENGENDALIAN INTERNAL TERHADAP REALISASI ANGGARAN PADA KOPERASI SIMPAN PINJAM NASARI KANTOR CABANG PONTIANAK ]]>
<![CDATA[B51108145, DICKY MARTHA]]>
<![CDATA[ Jurnal KIAFE Vol. 5 No. 2 (2016): 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.v5i2.15136
<![CDATA[KSP Nasari merupakan badan usaha milik bersama yang beranggotakan orang-orang yang bertujuan untuk meningkatkan kesejahteraan anggota pada khususnya dan masyarakat pada umumnya. Pada pelaksanaan kegiatan perusahaan dari tahun 2012 sampai dengan tahun 2014, banyak terdapat variance antara realisasi dengan anggarannya, baik yang favourable (menguntungkan) maupun yang unfavourable (merugikan). Dalam penelitian ini penulis menggunakan teknik pengumpulan data berupa wawancara, studi dokumenter dan studi kepustakaan. Sedangkan alat analisis yang digunakan adalah Analisa flowchart atas prosedur penyusunan anggaran, Internal Control Questioner, dan laporan laba rugi yang digunakan untuk menganalisa penyimpangan terhadap realisasi anggaran.Berdasarkan hasil penelitian dapat disimpulkan sebagai berikut : Mekanisme penyusunan anggaran yang dilakukan perusahaan sudah efektif dan memadai, hal ini dapat dilihat dari prosedur perencanaan dan penyusunan anggaran yang sistematis dan berjenjang dari bawah ke atas (Bottom Up). Dari analisa Internal Contol Questioner, tampak bahwa sistem pengendalian yang diterapkan perusahaan sudah cukup efektif dimana 65 % dari sample yang mengikuti prosedur. Faktor "“ faktor penyimpangan yang bersifat eksternal adalah tingkat pendapatan masyarakat dan kebijakan pemerintah serta adanya persaingan dengan perusahaan asuransi lainnya. Sedangkan faktor internalnya yaitu dari prosedur pengendalian pendapatan premi dan biaya asuransi, khususnya prosedur penyeleksian permohonan polis baru, dan mekanisme penyusunan anggaran yang sentralisasi. Saran "“ saran dari penulis : proses penyusunan anggaran hendaknya lebih di desentralisasikan atau memberikan limpahan wewenang yang lebih besar kepada kantor cabang dalam menentukan jumlah anggaran, dan juga sebaiknya anggaran disusun dalam jangka waktu yang pendek, seperti per semester atau per triwulan, karena jika terjadi penyimpangan maka akan dengan cepat diambil tindakan koreksi atau perbaikan.]]>
<![CDATA[HUBUNGAN PENERAPAN PSAP NO 2 TENTANG LAPORAN REALISASI ANGGARAN DENGAN TINGKAT KINERJA DI DPPKAD KABUPATEN KUBU RAYAN (STUDI KASUS DI KABUPATEN KUBU RAYA ) ]]>
<![CDATA[B51112007, Dimas Patria Akbar Widowo]]>
<![CDATA[ Jurnal KIAFE Vol. 5 No. 2 (2016): 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.v5i2.15137
<![CDATA[The purpose of this study was to assess the implementation of Government Accounting Standards (PSAP) No. 2 in Kubu Raya and analyze the level of performance in DPPKAD Kubu Raya in accordance with the budget realization report that the implementation of the application PSAP No.2. Research using qualitative descriptive method. Data obtained through documentation and interviews. Results of research conducted through the application of some evaluation items PSAP No. 2 of Kubu Raya, the budget has provided information regarding the overall budget and is useful in evaluating the performance of the government, reports realization has also provided information that realization carried out in accordance with the budget. In other words, Achieving the performance of the organization in 2014 amounted to 94.04% while was very successful. budget management professional and accountable with reference to the PSAP No. 2 to the budget report Kubu Raya instrumental in helping the evaluation process to improve future performance levels Keywords : Government Accounting Standards, Budget Realization Report, Level Performance, LAKIP (government performance accountability reports)]]>
<![CDATA[ANALISIS SISTEM PENGENDALIAN INTERNAL TERHADAP PENYALURAN KREDIT PADA KOPERASI SIMPAN-PINJAM CU. PANCUR KASIH DESA KAYU TANAM KECAMATAN MANDOR ]]>
<![CDATA[B51111042, Doni Supriyanto]]>
<![CDATA[ Jurnal KIAFE Vol. 5 No. 2 (2016): 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.v5i2.15138
<![CDATA[Unions play a role in helping the problems faced by small and medium enterprises through credit or capital to help small and medium enterprises sector. The purpose of this study is as follows: (1). To find out how lending to Credit union (CU) Pancur Kasih desa Kayu Tanam Kecamatan Mandor borrow more clearly. (2). To understand the factors that influence the ineffectiveness of lending in Credit Union (CU) Pancur Kasih desa Kayu Tanam Kecamatan Mandor. This study used a qualitative description method that takes a sample using questionnaires and documentation. Qualitative descriptions on to Credit union (CU) Pancur Kasih Desa Kayu Tanam by using analytical tools organizational structure, flowchart, ICQ (Internal Control Questionnaire), and Compliance Test (obedience test). Results of this research is the effectiveness of the internal control system with the application of the principle of 5C and TUKKEPPAR, a greater emphasis on Character, Capacity, Capital, Conditions of Economy, and Collateral. Based on the results of the evaluation of the organizational structure of Credit Unions (CU) Pancur Kasih place Services Kayu Tanam has been compiled duties and authority of each section clearly, but still that a number of tasks performed by one part. This happens due to the lack of employees or employees who work in the service area, and the evaluation results Flowchart lending, lending systems and procedures carried out by Credit Unions (CU) Pancur Kasih place Services Kayu Tanam is good enough and is in conformity with the applicable provisions of the union. Keywords: internal control system in credit, TUKKEPPAR, Cooperative Credit Union (CU).]]>
