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Ali Afif
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Universitas Panca Bhakti Pontianak. Jl. Komodor Yos Sudarso No.1, Sungai Beliung, Kec. Pontianak Barat, Kota Pontianak, Kalimantan Barat 78244
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INDONESIA
Jurnal Akuntansi, Auditing dan Investasi (JAADI)
Published by Universitas Panca Bhakti Pontianak
ISSN : 27982157     EISSN : 27982157     DOI : -
Core Subject : Economy, Humanities, Science, Education, Social,
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Social Sciences
Jurnal Akuntansi, Auditing dan Investasi (JAADI) diterbitkan oleh jurusan akuntansi FE-UPB Pontianak, terbit dua kali dalam satu tahun yakni bulan Juni dan Desember. JAADI bertujuan sebagai wadah atau media informasi dan pertukaran artikel ilmiah bagi para praktisi dan pemerhati bidang ilmu di bidang Ekonomi dan Bisnis. Editor JAADI menerima artikel ilmiah hasil penelitian empiris dan kajian teori terkait ilmu bidang Ekonomi dan Bisnis yang dapat memberikan kontribusi dalam pengembangan praktik dan memperkaya literatur. Ruang lingkup jurnal adalah: Akuntansi Keuangan, Auditing, Perpajakan, Sistem Informasi Akuntansi, Akuntansi Pelayanan Publik, Akuntansi Manajemen Strategis, Akuntansi Internasional, Modal Intelektual, Akuntansi Perilaku, Akuntansi dan Audit Forensik, Pendidikan Akuntansi.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 36 Documents
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EFEKTIVITAS PAJAK BUMI BANGUNAN PERDESAAN PERKOTAAN (PBB-P2) TERHADAP PENDAPATAN ASLI DAERAH (PAD) KABUPATEN KUBU RAYA jaurino
E-Jurnal Akuntansi, Auditing & Investasi Vol 1 No 1 (2021): JURNAL AKUNTANSI, AUDITING & INVESTASI
Publisher : Program Studi Akuntansi Universitas Panca Bhakti

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Abstract

This research was conducted at the Office of the Regional Tax and Retribution Management Agency (BPPRD), Kubu Raya Regency, West Kalimantan. research problems regarding the level of effectiveness, the level of PBB-P2 revenue contribution, the growth rate of PBB-P2 and PAD as well as the target and realization of Government PAD, the delivery system for SPPT PBB P2 to taxpayers, and the obstacles faced in efforts to increase PBB-P2 revenue in Kubu Raya Regency.The method used in this research is quantitative research methods. This research is a quantitative research with quantitative descriptive analysis techniques using the ratio of effectiveness and contribution. The data collection method used is the interview method and documentation method. The data studied were data on the target and realization of PBB-P2 revenue, data on the realization of local tax revenue and revenue from regional original revenue (PAD), and the results of interviews.The results showed that the level of effectiveness of PBB P2 revenue in 2013-2017 was quite effective with an average of 80.80%, the contribution rate of PBB P2 revenue to local tax results in 2013-2017 showed less results with an average value of 11.90 %, the contribution rate of PBB P2 revenue to Regional Original Revenue (PAD) in 2013-2017 shows very poor results with an average value of 2.01%. The obstacles to the Kubu Raya Government in optimizing PBB-P2 revenue are the lack of awareness from the public to pay PBB-P2, the existence of empty tax objects and subjects, and the far distance of taxpayers' places. Keywords: Effectiveness, PBB-P2, Regional Original Income.
Analisis Efektivitas dan Kontribusi Penerimaan Pajak Sarang Burung Walet Terhadap Pajak Daerah Kabupaten Kubu Raya Wulandari, Renny
E-Jurnal Akuntansi, Auditing & Investasi Vol 1 No 1 (2021): JURNAL AKUNTANSI, AUDITING & INVESTASI
Publisher : Program Studi Akuntansi Universitas Panca Bhakti

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Abstract

Kubu Raya Regency sets a tax on swallow nests which is regulated in Regional Regulation Number 2 of 2016 concerning Swallow's Nests Tax. This study aims to determine the level of effectiveness and contribution of swallow's nest tax revenue to local taxes and the factors that influence it. The data used are primary data (results of interviews, observations and questionnaires) and secondary data (target and realization data). The analysis in this study was carried out for the years 2012-2019, the analysis technique used a qualitative descriptive analysis method with the formula for the ratio of effectiveness and contribution as well as observation / interviews with regional tax officers at the Regional Asset Financial Management Agency. The effectiveness of swallow's nest tax revenue is still less effective with an average yield of 69.09% from 2012-2019, the contribution of swallow's nest tax revenue to local tax revenue is still very less than 2012-2019 with an average amount of 5.4 %. The factors identified that affect the effectiveness and contribution are administration, market price of swallow's nest, number of taxpayers, willingness and awareness to pay taxes, location of taxpayers and inadequate database. Keywords: Regional Regulation, Local Tax, Swallow's Nest Tax, Effectiveness, Contribution, in the Regional Asset Financial Management Agency of Kubu Raya Regency.
PENERAPAN AKUNTANSI SYARIAH PADA LEMBAGA KEUANGAN NON PERBANKAN DI KOTA PONTIANAK Kristiawati, Endang
E-Jurnal Akuntansi, Auditing & Investasi Vol 1 No 1 (2021): JURNAL AKUNTANSI, AUDITING & INVESTASI
Publisher : Program Studi Akuntansi Universitas Panca Bhakti

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Abstract

This research was carried out at non-banking financial intitutions in the city of Pontianak namely Koperasi Simpan Pinjam dan Pembiayaan Syariah (KSPPS) Kal-Bar Madani and Koperasi Serba Usaha (KSU) Baitul Maal wa Tamwil (BMT) Mujahidin Pontianak with title “ Analysis of Aplication Sharia Accounting At Non-Banking Financial Intitutions In Pontianak City “. The purpose of this research is to know the application of Islamic Financial Accounting Standards to KSPPS Kal-Bar Madani and KSU BMT Mujahidin. The method used qualitative descriptive method with data collection technique through literature study, observation, interview, document. The analytical tool used for this research is Islamic Financial Accounting Standards namely PSAK 101, PSAK 102, and PSAK 105.The results show that the recording, recognition, and measurement, presentation, disclosure and financial reporting by KSPPS Kal-Bar Madani have not been in accordance with the Islamic Financial Accounting Standards that should be, while KSU BMT Mujahidin has applied part of Islamic Financial Accounting Standards. Keywords: SAK, Union, Sharia
SISTEM PEMUNGUTAN BEA BALIK NAMA KENDARAAN BERMOTOR PADA PROVINSI KALIMANTAN BARAT Febriati
E-Jurnal Akuntansi, Auditing & Investasi Vol 1 No 1 (2021): JURNAL AKUNTANSI, AUDITING & INVESTASI
Publisher : Program Studi Akuntansi Universitas Panca Bhakti

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Abstract

The problem in this research is about how the transfer of motorized vehicle ownership fee collection system in West Kalimantan Province, how the effectiveness of collecting Transfer of Motor Vehicle Title Fee in West Kalimantan Province and the factors that influence the collection system of Transfer of Motor Vehicle Title Fee in West Kalimantan Province. The purpose of this study was to determine the system for collecting Transfer of Motor Vehicle Title Fee in West Kalimantan Province, to determine the effectiveness of collecting Transfer of Motor Vehicle Title Fee in West Kalimantan Province and to determine the factors that mediate the collection of Transfer of Motor Vehicle Title Fee in West Kalimantan Province. The method used in this research is descriptive method, which is to identify the collection system for transferring motor vehicle ownership fees in West Kalimantan Province. The analytical tools used in this research are flowchart analysis, regional tax effectiveness test and questionnaire results. The results of the analysis that have been carried out show that it can be seen that in implementing the system for collecting transfer fees for motor vehicles in West Kalimantan Province, the system is adequate, the Regional Financial and Revenue Management Agency of West Kalimantan Province has implemented the principles of internal control effectively, and the average percentage of the effectiveness of the Transfer of Motor Vehicle Title Fee from 2014 to 2016 is 95%, which means that the collection of Transfer of Motor Vehicle Title Fee carried out by tax collectors in the Regional Government of West Kalimantan Province from 2014 to 2016 has been effective. and from the results of filling in the questionnaire, it appears that there are factors that influence the collection system for transfer of motor vehicle ownership fees in West Kalimantan Province. Keywords: Collection system, Effectiveness, Transfer of Vehicle Name Fees, BPKPD
PEMAHAMAN SUMBER DAYA MANUSIA DAN TEKNOLOGI INFORMASI TERHADAP KUALITAS LAPORAN KEUANGAN PEMERINTAH DAERAH KABUPATEN SANGGAU Risal
E-Jurnal Akuntansi, Auditing & Investasi Vol 1 No 1 (2021): JURNAL AKUNTANSI, AUDITING & INVESTASI
Publisher : Program Studi Akuntansi Universitas Panca Bhakti

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Abstract

This study aims to determine the effect of understanding human resources and the use of information technology on the quality of financial reports of the local government of Sanggau Regency.This study uses a quantitative approach, using primary data through a questionnaire. Respondents in this study were part of the financial managers of 25 SKPD Sanggau Regency. The variables in this study are the understanding of human resources and the use of information technology as independent variables and the quality of financial reports as the dependent variable. Data analysis used statistical method of multiple regression analysis. The results of hypothesis testing indicate that the understanding of human resources and the use of information technology has a positive effect on the quality of the financial reports of the Regional Government of Sanggau Regency. Keywords: Financial Statements, Human Resources, Information Technology.
Analisis Faktor-Faktor yang Mempengaruhi Penerimaan Pajak Daerah Di Kota Pontianak Dwi Widyastuti, Reni
E-Jurnal Akuntansi, Auditing & Investasi Vol 1 No 1 (2021): JURNAL AKUNTANSI, AUDITING & INVESTASI
Publisher : Program Studi Akuntansi Universitas Panca Bhakti

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Abstract

This study analyzes the factors that influence Regional tax revenue in Pontianak City in 2009-2010 using the variables of population, Gross Regional Domestic Product (GRDP), inflation and number of industries. The purpose of this study was to determine how the effect of population, GRDP, inflation and number of industries on local tax revenues in Pontianak City in 2009-2010. The data used in this study are primary data for 2009-2010 sourced from the Central Statistics Agency (BPS) of Pontianak City and the Regional Finance Agency of Pontianak City. In this study using quantitative methods. The testing process used consisted of statistical testing including T test, F test and classical assumption testing including normality test, heteroscedasticity test, multicollinearity test. The results of data analysis with multiple regression showed that the population, GRDP and the number of industries had a positive and significant effect on local tax revenues, while inflation had no significant effect on Pontianak local tax revenues. Keywords: Regional Tax Revenue, Total Population, GRDP, Inflation and Number of Industries
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI KEPATUHAN WAJIB PAJAK DALAM MEMBAYAR PAJAK KENDARAAN BERMOTOR (PKB) PADA UNIT PELAYANAN PENDAPATAN DAERAH (UPPD) PONTIANAK WILAYAH II Dwi Widyastuti, Reni; Anggraini , Mira
E-Jurnal Akuntansi, Auditing & Investasi Vol 1 No 2 (2021): JURNAL AKUNTANSI, AUDITING & INVESTASI
Publisher : Program Studi Akuntansi Universitas Panca Bhakti

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Abstract

This study aims to determine the effect of local taxpayer awareness, tax socialization, tax sanctions and income levels on taxpayer compliance in paying motor vehicle taxes at UPPD Pontianak Region II. The data collection in this research is by using interview, observation, and questionnaire (questionnaire) methods. There are several research methods used in this study, including data quality tests consisting of validity and reliability tests, classical assumption tests consisting of normality tests, multicollinearity tests, and heteroscedasticity tests, and hypothesis testing consisting of multiple linear regression analysis. , t test (partial test), f test (simultaneous test), and coefficient of determination (Adjusted-R2). The results of this study indicate that the level of income affects taxpayer compliance in paying motor vehicle taxes at UPPD Pontianak Region II. Meanwhile, awareness of local taxpayers, socialization of taxation, and tax sanctions have no effect on taxpayer compliance in paying Motor Vehicle Tax at UPPD Pontianak Region II.
AKUNTANSI DI LIHAT DARI SUDUT PANDANG FILSAFAT : STUDI LITERATUR Rahmawati , Menuk; Carmidah; Sukirno
E-Jurnal Akuntansi, Auditing & Investasi Vol 1 No 2 (2021): JURNAL AKUNTANSI, AUDITING & INVESTASI
Publisher : Program Studi Akuntansi Universitas Panca Bhakti

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Abstract

Financial information in the form of numbers is not yet fully reliable, this is indicated by the existence of financial scandals involving large companies, such as Enron in America in 2002. This phenomenon is the rationale for finding solutions to help overcome potential financial statement irregularities. This study seeks to review the objectives of accounting as seen from the perception of philosophy as a solution to suppress financial statement irregularities. Using meta-analysis by conducting a scientific study of a number of related literature to find scientific truths that are objective, verifiable and communicated to fulfill their functions, namely making descriptions, explaining, developing theories, making predictions and exercising control. The results of the literature show that the field of accounting science is not perfect, it needs to be tested continuously for change, philosophy can be used in the field of accounting with goals based on service to society (social activities) and the emphasis on human factors is more concerned with reducing the dominance of accounting objectives that appear to take into account consequences arising from the financial statements
ANALISIS PENGARUH PEMAHAMAN DAN KESADARAN WAJIB PAJAK DAERAH TERHADAP KEPATUHAN MEMBAYAR PAJAK DI KOTA PONTIANAK Risal; Sutanto, Burhan
E-Jurnal Akuntansi, Auditing & Investasi Vol 1 No 2 (2021): JURNAL AKUNTANSI, AUDITING & INVESTASI
Publisher : Program Studi Akuntansi Universitas Panca Bhakti

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Abstract

This research aims to determine the effect of understanding and awareness of local taxpayers on compliance with paying taxes in the city of Pontianak. Sampling in this research using simple random sampling. Data collection techniques using observation, interviews, questionnaires. While hypothesis testing is done by using multiple regression analysis techniques. Based on the results of the analysis, the understanding variable has a significant effect on tax compliance, while the taxpayer awareness variable has no effect on tax compliance.
IMPLEMENTASI PENGELOLAAN KEUANGAN PELAKU UMKM BERDASARKAN SAK-EMKM Afif, Ali
E-Jurnal Akuntansi, Auditing & Investasi Vol 1 No 2 (2021): JURNAL AKUNTANSI, AUDITING & INVESTASI
Publisher : Program Studi Akuntansi Universitas Panca Bhakti

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Abstract

This research was conducted on SMEs to analyze financial management. The results of financial management play a role in knowing the right steps for MSME actors to manage their business. This research method uses a qualitative form, namely by explaining various phenomena experienced by researchers from various literature sources. The limitations in this research approach are in every report that has been made by MSME actors, after that the researcher explains various theories and then prepares financial statements based on SAK EMKM. Based on the results of the research that has been carried out along with the descriptions that have been put forward regarding the discussion of financial statement analysis of MSME business actors, it can be concluded that MSME business actors have not been able to compile financial reports based on SAK EMKM. This can be seen from the evidence of the data that the researcher received, which is only in the form of recording the entry and exit of cash, recording the number of sales and purchases, and records of costs incurred. The inability of MSME actors in compiling financial reports based on SAK EMKM is due to a lack of information and processes as well as socialization in financial management.

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