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 PENERAPAN SAK ETAP DALAM LAPORAN KEUANGAN PADA UKM CV.WALIRAH ]]>
<![CDATA[B51112098, Alvi Cornila Yudia Merennu]]>
<![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.v5i2.15139
<![CDATA[Skripsi ini berjudul " Analisis Penerapan SAK ETAP dalam Penyusunan Laporan Keuangan pada Usaha Kecil Menengah (UKM) CV. Walirah " yang bertujuan untuk mengetahui penyusunan laporan keuangan UKM CV.Walirah yang sesuai dengan SAK ETAP serta untuk mengetahui faktor-faktor yang menjadi kendala dalam penerapan SAK ETAP pada ukm tersebut. Penelitian ini merupakan penelitian studi kasus menggunakan metode deskriptif dengan pendekatan kualitatif. Mengumpulkan data dengan beberapa cara yaitu wawancara langsung dengan pihak yang berkaitan atau pengurus yang berwenang, studi dokumentasi, dan penelitian kepustakaan. Menggunakan dua alat analisis yaitu SAK ETAP dan daftar pertanyaan wawancara. Teknik analisis dalam penelitian ini adalah dengan menganalisa bagaimana penerapan standar pelaporan keuangan pada UKM dilaksanakan, serta apakah UKM CV. Walirah sudah menerapkannya atau belum,kemudian membandingkan unsur-unsur laporan keuangan menurut SAK ETAP, kemudian menganalisis faktor-faktor apa saja yang menghambat penerapan SAK ETAP pada UKM tersebut. Hasil dari penelitian ini adalah bahwa UKM ini belum menerapkan penyusunan laporan keuangan yang sesuai dengan SAK ETAP, dan yang menjadi kendala tidak diterapkannya SAK ETAP pada UKM ini ialah tidak ada keharusan dari pemerintah untuk UKM menggunakan SAK ETAP dan kurangnya informasi, sarana dan waktu bagi pengurus UKM tersebut. Kata kunci : Laporan keuangan, SAK ETAP, UKM.]]>
<![CDATA[ANALISIS PENERAPAN PERNYATAAN STANDAR AKUNTANSI KEUANGAN (PSAK) NO. 18 TENTANG AKUNTANSI DANA PENSIUN PADA DANA PENSIUN INDUSTRI PESAWAT TERBANG NUSANTARA ]]>
<![CDATA[admin, OBED HERMAN KARUNDENG B41112161]]>
<![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.v5i2.15140
<![CDATA[Pada perkembangannya di Indonesia, pensiun merupakan suatu jaminan kesinambungan penghasilan karyawan pada hari tua. Lembaga yang mengelola pensiun yaitu Lembaga Dana Pensiun. Dana Pensiun mengelola dana yang nantinya akan digunakan untuk pembayaran manfaat pensiun para karyawannya. Dalam menyajikan laporan keuangannya, dana pensiun berpedoman kepada Pernyataan Standar Akuntansi Keuangan (PSAK) No.18, yang dikeluarkan oleh IAI (Ikatan Akuntansi Indonesia), kehadiran PSAK No.18 dapat memberikan kemudahan dana pensiun dalam menyajikan laporan keuangan. Tujuan penelitian ini adalah untuk mengetahui Penerapan Pernyataan Standar Akuntansi Keuangan No. 18 tentang akuntansi dana pensiun yang diterapkan pada Dana Pensiun Industri Pesawat Terbang Nusantara telah sesuai dengan aturan yang terdapat dalam Standar Akuntansi Keuangan. Penelitian ini menggunakan data sekunder dengan metode berupa studi kasus yang bersifat deskriptif kualitatif yaitu dengan cara menguraikan karakteristik tentang keadaan dan sifat-sifat yang sebenarnya dari objek penelitian sebagai lembaga pengelola manfaat pensiun. Hasil penelitian menunjukkan bahwa Dana Pensiun Industri Pesawat Terbang Nusantara secara keseluruhan telah sesuai dengan PSAK No.18 tentang akuntansi dana pensiun dilihat dari laporan keuangan yang telah disajikan oleh Dana Pensiun Industri Pesawat Terbang Nusantara berupa laporan aset neto, laporan perubahan aset neto, neraca, perhitungan hasil usaha, laporan arus kas, dan catatan atas laporan keuangan. Kata Kunci : Akuntansi Dana Pensiun Industri Pesawat Terbang Nusantara, PSAK No. 18]]>
<![CDATA[ANALISIS PENGARUH LIKUIDITAS DAN UTANG TERHADAP PROFITABILITAS PERUSAHAAN SUBSEKTOR HOTEL, RESTORAN DAN PARIWISATA GO PUBLIC YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2012-2014 ]]>
<![CDATA[admin, NORA CHAIRUNNISA B41111100]]>
<![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.v5i2.15142
<![CDATA[Penelitian ini bertujuan untuk menguji dan menganalisis pengaruh likuiditas dan utang terhadap profitabilitas pada perusahaan subsektor hotel, restoran dan pariwisata go public yang terdaftar di Bursa Efek Indonesia. Penelitian ini menggunakan analisis rasio keuangan, variabel likuiditas diwakili oleh rasio Current Ratio, dan variabel utang diwakili oleh Debt Ratio. Hipotesis yang dikemukakan adalah ada pengaruh profitabilitas yang diwakili oleh Current Ratio dan utang yang diwakili oleh Debt Ratio terhadap profitabilitas yang diwakili oleh Return on Investment pada perusahaan subsektor hotel, restoran dan pariwisata go public yang terdaftar di Bursa Efek Indonesia periode 2012-2014. Penelitan ini merupakan penelitian asosiatif yang berbentuk kausal, yang mencari hubungan/pengaruh antara satu variabel dengan variabel lainnya. Dalam penelitian ini, metode pengumpulan data menggunakan purposive sampling dan teknik analisis data menggunakan SPSS v16.0 dari data kuantitatif berupa laporan keuangan perusahaan subsektor hotel, restoran dan pariwisata yang terdaftar di Bursa Efek Indonesia. Hasil uji-F menunjukkan bahwa semua variabel independen yaitu Current Ratio dan Debt Ratio berpengaruh signifikan terhadap variabel dependen yaitu Return on Investment. Hal ini dapat dilihat dari hasil SPSS yang menunjukkan tingkat signifikansi yang lebih kecil dari alpha (0,004<0,05). Artinya likuiditas dan utang berpengaruh signifikan terhadap profitabilitas secara bersama-sama. Hasil uji statistik-t menunjukkan bahwa likuiditas yang diwakili oleh Current Ratio mempunyai pengaruh signifikan terhadap profitabilitas yang diwakili oleh Return on Investment, tingkat signifikansinya lebih kecil dari alpha yaitu (0,004<0,05). Sedangkan utang yang diwakili oleh Debt Ratio memiliki pengaruh negatif dan tidak signifikan terhadap profitabilitas yang diwakili Return on Investment, tingkat signifikansinya lebih besar dari alpha yaitu (0,686>0,05). Kata Kunci: Current Ratio (CR), Debt Ratio (DR), dan Return on Investment (ROI).]]>
<![CDATA[IMPLEMENTASI SAK ETAP DALAM PENYUSUNAN LAPORAN KEUANGAN PADA USAHA MIKRO KECIL DAN MENENGAH (UMKM) TOKO SOUVENIR KHAS DAERAH ABIDSYAH ]]>
<![CDATA[admin, Rio Indirianto Zulharmansyah B41112149]]>
<![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.v5i2.15143
<![CDATA[Standar Akuntansi Keuangan Entitas Tanpa Akuntabilitas Publik (SAK ETAP) merupakan standar akuntansi keuangan yang ditetapkan untuk kemudahan penyusunan dan penyajian laporan keuangan bagi UMKM. Informasi yang disajikan dalam laporan keuangan dapat memberikan kemudahan dalam bantuan penyaluran kredit bagi lembaga kreditor kepada UMKM. Penelitian ini dirancang untuk menghasilkan suatu format laporan keuangan sederhana berbasis SAK ETAP bagi UMKM. Objek penelitian ini adalah UMKM Toko Souvenir Khas Daerah Abidsyah yang berlokasi di Kota Pontianak yang bergerak di bidang penjualan barang kerajinan khas daerah Kalimantan Barat. Tujuan penelitian ini adalah untuk mengetahui kesesuaian antara laporan keuangan yang dimiliki oleh UMKM dengan laporan keuangan SAK ETAP. Penelitian ini adalah penelitian kualitatif dan teknik pengumpulan data yang digunakan adalah melalui observasi, wawancara, dokumentasi dan studi kepustakaan. Hasil penelitian yang dilakukan menyimpulkan bahwa laporan keuangan UMKM Toko Souvenir Khas Daerah Abidsyah belum menerapkan SAK ETAP. Hal ini dikarenakan UMKM hanya menyediakan laporan laba rugi yang sederhana dalam laporan keuangannya. Faktor yang menyebabkan SAK ETAP belum diterapkan dalam penyajian laporan keuangan adalah kurangnya pemahaman akuntansi dari pemilik dan karyawan serta kurangnya partisipasi dari pemerintah untuk melakukan sosialisasi dan pelatihan terhadap UMKM mengenai SAK ETAP. Kata kunci: UMKM, SAK ETAP, Laporan keuangan]]>
<![CDATA[PENGARUH GOOD CORPORATE GOVERNANCE TERHADAP STRUKTUR MODAL PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) TAHUN 2012-2014 ]]>
<![CDATA[admin, Muhammad Fadillah Arnas B41112152]]>
<![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.v5i2.15144
<![CDATA[This study aimed to examine the variables that can affect the capital structure. The variables in question is good corporate governance is proxied by the board of directors, independent directors, institutional ownership, and managerial ownership. The sample in this study is the Sector Consumption Manufacturing Company listed on the Stock Exchange (Stock Exchange Indonesia) in 2012-2014. Data analysis techniques used in this research is multiple regression analysis. The results show that good corporate governance is proxied by the board of directors, independent directors, institutional ownership, and ownership manjerial no significant effect on the capital structure. Therefore, the four variables can not be used as indicators of the company in determining the capital structure. Keywords: good corporate governance, the board of directors, independent directors, institutional ownership, and managerial ownership]]>
<![CDATA[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 ]]>
<![CDATA[admin, Aprilia Anggriyani B41112008]]>
<![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.v5i2.15146
<![CDATA[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]]>
<![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.v5i2.15147
<![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[ANALISIS SISTEM PENGENDALIAN INTERNAL PERSEDIAAN SUKU CADANG PT BUANA HYUNDAI MOTORS PONTIANAK ]]>
<![CDATA[B51112011, Jimmy Dwivandhy]]>
<![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.v5i2.15148
<![CDATA[Inventories are assets whose value is large compared to most other current assets in the trading company. In the case of purchase of supplies, the company usually determines the minimum amount of inventory that the company's activities can continue to run as it should. Internal control systems will be needed to keep inventories owned by the company. Internal controls required for recording, assessment and determination of the cost of the supplies needed by the company. The aim of this study was to determine whether the system of internal control over inflows and outflow have adequate inventory of spare parts .. Internal control systems in PT Buana Hyundai Motors Pontianak is not effective, because there are still weaknesses that lead to fraud occur therein. Department who concurrently as spare parts warehouse. On receipt of parts of the expedition, the spare parts are not screened for quality and quantity. Delivery of spare parts to mechanical also not equipped with a proof of receipt of goods. Keywords: Internal Control System, Inventory, Parts]]>
<![CDATA[PENILAIAN TINGKAT KESEHATAN BANK MELALUI ANALISA METODE CAMEL DAN PENGUNGKAPANNYA DALAM LAPORAN KEUANGAN PADA PT. BANK EKONOMI RAHARJA TBK CABANG PONTIANAK ]]>
<![CDATA[B51110022, MASITA YUDA]]>
<![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.v5i2.15150
<![CDATA[This study aims to determine the health level of PT. Bank Ekonomi Raharja Tbk Branch Pontianak using CAMEL method over the period 2011-2013. Whether in the period included in the category of healthy, quite healthy, less healthy or unhealthy.CAMEL has five aspects, namely capital using the ratio of CAR (Capital Adequacy Ratio), aspects of asset quality using the ratio KAP (Assets Quality) and PPAP (Allowance for Earning Assets), management uses calculations general management and risk management, aspects profitability using ROA (Return on Assets) and BOPO (Operating Expenses to Operating Income), and the liquidity aspect using ratio CR (Cash ratio) and LDR (Loan to Deposit Ratio).This research is quantitative. The analytical tool used in this research is by using the CAMEL based on the Decree of Directors of Bank Indonesia Number 30/12 / KEP / DIR dated 30 April 1997 concerning Procedures for Rating Bank.As a benchmark for determining the soundness of a bank after conducting an assessment of each of the variables is to determine the results of the research will then be classified into health predicate Bank. The type of data used is primary data obtained through interviews and secondary data, the financial statements of the balance sheet and income statement at. Bank Ekonomi Raharja Tbk Branch Pontianak 2011-2013 .Based on the research that has been conducted at PT. Bank Ekonomi Raharja Tbk Branch Pontianak 2011-2013 period, PT. Bank Ekonomi Raharja Tbk Branch Pontianak awarded HEALTHY. Because CAMEL credit score of more than 81 ( the minimum limit of healthy ) is 89.77 in 2011, 91.70 in 2012 and 97.73 in 2013.Keywords : Health Bank, Ratio of CAMEL]]>
<![CDATA[ANALISIS SISTEM PENGENDALIAN INTERNAL PENJUALAN KREDIT, PIUTANG DAGANG DAN PENERIMAAN KAS PADA PT. BINTANG FORTUNA SEJAHTERA ]]>
<![CDATA[B51109005, ODI SYAFARANDA]]>
<![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.v5i2.15153
<![CDATA[The accounting system of a company must be able to provide a guarantee of adequate control procedures in helping the company achieve its goals. The usefulness of the accounting system of the business unit is to identify, merge, classify, analyze, record and report transactions of the business unit and to manage accountability for the related asset. With the demands of more advanced age, employers are increasingly providing credit facilities are attractive to companies that hold development. In evaluating the systems and procedures for credit sales, accounts receivable, and cash receipts on PT. Bintang Fortuna Sejahtera, the authors conducted a study through an analysis tool in the form of a flowchart analysis, internal control questionnaire, compliance test and the substantive test. Based on research conducted by the authors then in general it can be concluded that the sale of loans, accounts receivable, and cash receipts on PT. Bintang Fortuna Sejahtera has been implemented in accordance with the systems and procedures have been established. Key words : Internal Control System Credit Sales, Accounts Receivable and Cash Receipts]]>
