cover
Article Per Year (5 Year)
All
Home Page
OAI Link
Editorial Team
Contact
Reviewer
Google Scholar
Contact Name
AYU PUSPITASARI
Contact Email
ayu.puspitasari@ekonomi.untan.ac.id
Phone
+6281584248678
Journal Mail Official
ayu.puspitasari@ekonomi.untan.ac.id
Editorial Address
Jl. Prof. Dr. H. Hadari Nawawi Pontianak 78124, West Kalimantan, Indonesia
Location
Kota pontianak,
Kalimantan barat
INDONESIA
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
 97   98   99   100   101 
PENGARUH INFORMASI WEBSITE PERUSAHAAN GO-PUBLIC DALAM PROSES PENGAMBILAN KEPUTUSAN INVESTASI (MINAT INVESTASI) OLEH INVESTOR POTENSIAL DI PONTIANAK B1031131021, DEWY RISTA FEBRIANTY
Jurnal KIAFE Vol. 6 No. 2 (2017): 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.v6i2.19414

Abstract

The purpose of this research was to analyze and determine the factors that effect the interests of accounting students on the Faculty of Economics and Business, University of Tanjungpura to have a career in the public accounting profession. Some of the factors used in this research, which effects the career interests in the public accounting profession are salaries, professional training, working environment, labor market considerations, and professional recognition. The population in this research were the accounting students on the faculty of economics and the sample was accounting students batch of 2013, who have taken the subject of public sector accounting amounted to 100 respondents. Keywords: public accountant, career selection, salaries, professional training, work environment, consideration of the labor market, professional recognition.
ANALISIS AKUNTABILITAS LAPORAN REALISASI ANGGARAN DESA SUNGAI BUNDUNG LAUT, KABUPATEN MEMPAWAH, KALIMANTAN BARAT B031131100, Muhammad Robby Wahyudi
Jurnal KIAFE Vol. 6 No. 2 (2017): 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.v6i2.19427

Abstract

ABSTRACT This research is titled the analysis of accountability in budget realization report in Sungai Bundung Laut village, at Mempawah district, Kalimantan Barat. This research was carried about problem in Sungai Bundung village managing thre budgets of the village, because the funds is limited in terms of facilities and infrastructure, so the villagers facing in budget report especially the village budget realization report. The type of analysis in the reaserch is by comparing the budget realization report data of Sungai bundung village in 2015 with the Manual Implementation Guidance of Village Financial Management Consultacy as the Deputy the Deputy that easy to implement and pratical, which has been provided by Departement of financial supervision and Development (BPKP). The results of this research are the online of preparation format of the budget, especially budget realization report in Sungai Bundung, which the preparation is already compatible with the format that has been set from BPKP, however in the Letter payment Request (SPP) of Sungai Bundung village still lach in writing dates and the gone well in this village. Keywords: Accountability ,Accounting, Village Fund.
ANALISIS SISTEM PENGENDALIAN INTERNAL PROSEDUR PENGGAJIAN PADA SMP GEMBALA BAIK PONTIANAK B1031131011, STEFFANI CLAUDIA OSA TARIGAS
Jurnal KIAFE Vol. 6 No. 2 (2017): 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.v6i2.19428

Abstract

ABSTRACT The purpose of this research are to know how the application of the internal control system of payroll system at Gembala Baik Junior High School Pontianak whether it is effective or not and also to know what are the factors that influence the effectiveness of the implication of the payroll procedure internal control system at Gembala Baik Junior High School Pontianak. This analysis use a descriptive qualitative method, and also used four analysis tools such as organizational structure, flowchart of payroll procedures, internal control questionnaires (ICQ), and compliance test on payroll procedures of Gembala Baik Junior High School Pontianak. Based on research that has been done, it can be concluded that the implementation of the internal control system of payroll procedures have been effective. It is influenced by several factors are an employee who has to understand the systems and procedures adopted, bind up with a good coordination between divisions, and there is a good relationship between the school and the foundation. Keywords: Systems, Procedure, Payroll, Internal Control.
ANALISIS AKUNTABILITAS LAPORAN REALISASI ANGGARAN DESA SUNGAI BUNDUNG LAUT, KABUPATEN MEMPAWAH, KALIMANTAN BARAT B1031131100, Muhammad Robby Wahyudi
Jurnal KIAFE Vol. 6 No. 2 (2017): 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.v6i2.19429

Abstract

This research is titled the analysis of accountability in budget realization report in Sungai Bundung Laut village, at Mempawah district, Kalimantan Barat. This research was carried about problem in Sungai Bundung village managing thre budgets of the village, because the funds is limited in terms of facilities and infrastructure, so the villagers facing in budget report especially the village budget realization report. The type of analysis in the reaserch is by comparing the budget realization report data of Sungai bundung village in 2015 with the Manual Implementation Guidance of Village Financial Management Consultacy as the Deputy the Deputy that easy to implement and pratical, which has been provided by Departement of financial supervision and Development (BPKP). The results of this research are the online of preparation format of the budget, especially budget realization report in Sungai Bundung, which the preparation is already compatible with the format that has been set from BPKP, however in the Letter payment Request (SPP) of Sungai Bundung village still lach in writing dates and the gone well in this village. Keywords: Accountability ,Accounting, Village Fund.
PENGARUH CORPORATE SOCIAL RESPONSIBILITY TERHADAP NILAI PERUSAHAAN DENGAN UKURAN PERUSAHAAN SEBAGAI VARIABEL MODERATOR (Studi Pada Perusahaan Indeks LQ45 di BEI Tahun 2013-2015) B1033131021, Fitriani
Jurnal KIAFE Vol. 6 No. 2 (2017): 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.v6i2.19437

Abstract

Penelitian ini bertujuan untuk mengetahui: (1) Pengaruh dari Corporate Social Responsibility (CSR) terhadap Nilai Perusahaan, (2) Pengaruh Corporate Social Responsibility (CSR) terhadap Nilai Perusahaan dengan Ukuran Perusahaan sebagai variabel moderator. Penelitian dilakukan pada perusahaan yang masuk dalam daftar Indeks LQ-45 selama periode 2013-2015 di Bursa Efek Indonesia. Penelitian ini dilakukan dengan menggunakan analisis regresi sederhana dan analisis regresi moderasi (MRA). Sampel penelitian sebanyak 77 perusahaan memberikan hasil yang menunjukkan bahwa Corporate Social Responsibility berpengaruh positif dan signifikan terhadap Nilai Perusahaan, sementara Ukuran Perusahaan tidak mampu memoderasi hubungan Corporate Social Responsibility terhadap Nilai Perusahaan. Kata Kunci: Corporate Social Responsibility, CSR , Nilai Perusahaan, Ukuran Perusahaan
Analisis Metode Penilaian Persediaan Terhadap Keefektifan Pengendalian Persediaan pada PD. Tiana B1033131009, Hary Gunawan
Jurnal KIAFE Vol. 6 No. 2 (2017): 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.v6i2.19439

Abstract

The role of inventory is very important so must be extra careful especially when dealing with merchandise inventory valuation method. Therefore, the aim of this research is to determine the impact of inventory valuation method to the effectiveness of inventory control in PD. Tiana. This research use a qualitative descriptive approach. Source data used are primary data and secondary data. Sources of Data Obtained through the study documentation and literature assessment. The methods of analysis used is qualitative descriptive analysis method. Based on the results of research concluded that the implementation of the inventory valuation method in controlling inventory in PD. Tiana is quite effective. Although using two methods of inventory, but does not affect the reporting of the value of inventory in the financial statements. Keywords: Merchandise Inventory, Inventory Valuation Method, The Effectiveness of Inventory Control.
PENYUSUNAN LAPORAN KEUANGAN BERDASARKAN SAK ETAP PADA UKM TOKO BANGUNAN SINAR MAKMUR B1033131010, JUNI ANTASARI
Jurnal KIAFE Vol. 6 No. 2 (2017): 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.v6i2.19479

Abstract

Financial Accounting Standards Entities Without Public Accountability (SAK ETAP) is a standard that can serve as guidelines for small and medium enterprises (SMEs) in preparing the financial statements. The information presented in the financial statements can be easier in terms of borrowing from the creditor institution to add capital to the SMEs. The object of this study is SMEs Sinar Makmur"™s Building Materials Store located in Jakarta which is engaged in the sale of building materials. This study aimed to find out the preparation of financial statements in accordance with SAK ETAP and determine the factors that become obstacles in the implementation of SAK ETAP on these SMEs. This study is a qualitative research and data collection techniques used were interviews, documentation study, and literature research. Results from this study is that SMEs Sinar Makmur"™s Building Materials Store has not implemented the preparation of financial statements in accordance with SAK ETAP. This is because SMEs simply provides a record of receipts and expenditures which consist of sales and purchases as well as costs incurred during the year. Factors that cause SAK ETAP has not been applied in preparing the financial statements of SMEs are lack of understanding of small business owners, not the necessity of government that leads to a lack of awareness of SME owners about the importance of preparation of financial statements in accordance with the standards of SAK ETAP and the lack of participation from the government to do socialization and training for SMEs on SAK ETAP. Keywords : Financial Statements, SAK ETAP, SMEs
IMPLEMENTASI AKUNTANSI BERBASIS AKRUAL PADA PENDAPATAN (STUDI KASUS PADA DINAS PENDAPATAN DAERAH KABUPATEN SAMBAS) B51112070, MIRTA
Jurnal KIAFE Vol. 6 No. 2 (2017): 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.v6i2.19480

Abstract

Akuntansi pendapatan berbasis akrual harus dilaksanakan pada tahun 2015. Tujuan dari penelitian adalah untuk mengetahui implementasi akuntansi berbasis akrual terkait pendapatan pada Dinas Pendapatan Daerah Kabupaten Sambas apakah sesuai dengan PP Nomor 71 Tahun 2010 tentang SAP. Penelitian ini menggunakan metode penelitian kualitatif dengan jenis penelitian deskriptif. Hasil penelitian menunjukkan bahwa Dinas Pendapatan Daerah Kabupaten Sambas dalam pelaksanaan akuntansi pendapatan sesuai dengan PP Nomor 71 Tahun 2010 tentang SAP. Hal ini terlihat dari kebijakan akuntansi pendapatan yang dilakukan, adanya peraturan bupati tentang kebijakan akuntansi dan sistem akuntansi pemerintah daerah yang isinya sesuai dengan PP Nomor 71 Tahun 2010. Dinas Pendapatan Daerah perlu diadakan pelatihan untuk SDM agar dapat meningkatkan kualitas dan lebih memahami basis akrual khususnya mengenai pendapatan. Kata kunci: basis akrual, akuntansi pendapatan
HUBUNGAN EXTRA EFFORT ACCOUNT REPRESENTATIVE YANG BERASAL DARI SURAT HIMBAUAN TERHADAP PENERIMAAN PAJAK PADA KPP PRATAMA PONTIANAK B51112169, GALUH ISTRAWAN SASI
Jurnal KIAFE Vol. 6 No. 2 (2017): 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.v6i2.19482

Abstract

Penelitian ini bertujuan untuk mengetahui hubungan extra effort Account Representative yang berasal dari surat himbauan terhadap penerimaan pajak di Kantor Pelayanan Pajak Pratama Pontianak. Jenis penelitian yang digunakan adalah penelitian kuantitatif dengan sumber data sekunder. Metode analisis data yang digunakan dalam penelitian ini adalah uji korelasi dan uji t dengan bantuan aplikasi program komputer (SPSS 22.0). Berdasarkan hasil penelitian, disimpulkan bahwa terdapat hubungan yang kuat antara surat himbauan terhadap penerimaan pajak yang dalam hal ini adalah extra effort yang berasal dari surat himbauan Account Representative. Hubungan yang terbentuk merupakan hubungan searah, yaitu kenaikan penerbitan surat himbauan akan diikuti kenaikan penerimaan pajak. Dari hasil uji t dapat disimpulkan bahwa bahwa terdapat pengaruh extra effort Account Representative yang berasal dari surat himbauan terhadap penerimaan pajak KPP Pratama Pontianak. Kata Kunci : extra effort Account Representative yang berasal dari surat himbauan, penerimaan pajak
ANALISIS SISTEM INFORMASI AKUNTANSI ATAS SIKLUS PENGGAJIAN PADA PERUSAHAAN EKSPEDISI PT. HADI WIRAWIJAYA UTAMA CABANG KETAPANG B51111052, HERI ANTONIUS GULTOM
Jurnal KIAFE Vol. 6 No. 2 (2017): 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.v6i2.19503

Abstract

Accounting payroll information system are function, organization, forms, notes, and report on payroll to employees who are paid monthly, which is coordinated in such a way to provide the financial information needed by management in order to simplify the management of the company. This research aimed to analyze the payroll accounting information system that imposed at PT. HADI WIRAWIJAYA UTAMA Ketapang. The subject used in this research is PT. HADI WIRAWIJAYA UTAMA Ketapang located in Kecamatan Delta Pawan by analyzing the information system on the payroll cycle and internal control of the company on that accounting payroll information system. The results showed that payroll information system that imposed at PT. HADI WIRAWIJAYA UTAMA Ketapang has been running well, but there are still parts that doubled on the other sections that are considered less efficient within the system. Key Word: Payroll, Internal Control, Accounting Information Systems

Page 99 of 193 | Total Record : 1926

 97   98   99   100   101 

Filter by Year

2012 2026


Reset
Filter By Issues
All Issue Vol. 4 No. 1 (2026): April 2026 Vol. 3 No. 3 (2025): December 2025 Vol. 3 No. 2 (2025): August 2025 Vol. 3 No. 1 (2025): April 2025 Vol. 2 No. 4 (2024): October 2024 Vol. 2 No. 3 (2024): July 2024 Vol. 2 No. 2 (2024): April 2024 Vol. 2 No. 1 (2024): January 2024 Vol. 1 No. 3 (2023): JURNAL KAJIAN ILMIAH AKUNTANSI Vol. 1 No. 2 (2023): JURNAL KAJIAN ILMIAH AKUNTANSI Vol. 1 No. 1 (2023): JURNAL KAJIAN ILMIAH AKUNTANSI Vol. 12 No. 3 (2022): Jurnal Mahasiswa Akuntansi Vol. 12 No. 2 (2022): Jurnal Mahasiswa Akuntansi Vol. 12 No. 1 (2022): Jurnal Mahasiswa Akuntansi Vol. 10 No. 4 (2021): Vol 4 Vol. 11 No. 4 (2021): Jurnal Mahasiswa Akuntansi Vol. 11 No. 3 (2021): Jurnal Mahasiswa Akuntansi Vol. 11 No. 2 (2021): Jurnal Mahasiswa Akuntansi Vol. 11 No. 1 (2021): KIAFE Vol. 11 No. 1 (2021): Jurnal Mahasiswa Akuntansi Vol. 10 No. 3 (2020): Jurnal Mahasiswa Akuntansi Vol. 10 No. 2 (2020): Jurnal Mahasiswa Akuntansi Vol. 10 No. 1 (2020): Jurnal Mahasiswa Akuntansi Vol. 9 No. 3 (2020): Jurnal Mahasiswa AK Vol. 9 No. 2 (2020): Jurnal Mahasiswa Akuntansi Vol. 9 No. 1 (2019): Jurnal Mahasiswa Akuntansi Vol. 8 No. 4 (2019): Jurnal Mahasiswa Akutansi Vol. 8 No. 3 (2019): Jurnal Mahasiswa Akutansi Vol. 8 No. 2 (2019): Jurnal Mahasiswa Akuntansi Vol. 8 No. 1 (2019): Jurnal Mahasiswa Akuntansi Vol. 7 No. 4 (2018): Jurnal Mahasiswa Akuntansi Vol. 7 No. 3 (2018): Jurnal Mahasiswa Akuntansi Vol. 7 No. 2 (2018): Jurnal Mahasiswa Akuntansi Vol. 7 No. 1 (2018): Jurnal Mahasiswa Akuntansi Vol. 6 No. 4 (2017): Jurnal Mahasiswa Akuntansi Vol. 6 No. 3 (2017): Jurnal Mahasiswa Akuntansi Vol. 6 No. 2 (2017): Jurnal Mahasiswa Akuntansi Vol. 6 No. 1 (2017): Jurnal Mahasiswa Akuntansi Vol. 5 No. 4 (2016): Jurnal Mahasiswa Akuntansi Vol. 5 No. 3 (2016): Jurnal Mahasiswa Akuntansi Vol. 5 No. 2 (2016): Jurnal Mahasiswa Akuntansi Vol. 5 No. 1 (2016): Jurnal Mahasiswa Akuntansi Vol. 4 No. 4 (2015): Jurnal Mahasiswa Akuntansi Vol. 4 No. 3 (2015): Jurnal Mahasiswa Akuntansi Vol. 4 No. 2 (2015): Jurnal Mahasiswa Akuntansi Vol. 4 No. 1 (2015): Jurnal Mahasiswa Akuntansi Vol. 3 No. 4 (2014): Jurnal Mahasiswa Akuntansi Vol. 3 No. 3 (2014): Jurnal Mahasiswa Akuntansi Vol. 3 No. 2 (2014): Jurnal Mahasiswa Akuntansi Vol. 3 No. 1 (2014): Jurnal Mahasiswa Akuntansi Vol. 2 No. 3 (2013): Jurnal Mahasiswa Akuntansi Vol. 2 No. 2 (2013): Jurnal Mahasiswa Akuntansi Vol. 2 No. 1 (2013): Jurnal Mahasiswa Akuntansi Vol. 1 No. 1 (2012): Jurnal Mahasiswa Akuntansi More Issue