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Ali Afif
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akuntansi@upb.ac.id
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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 6 Documents
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Search results for , issue "Vol 2 No 2 (2022): JURNAL AKUNTANSI, AUDITING " : 6 Documents clear
MELACAK DETEKSI FRAUD BERBASIS WHISTLEBLOWING Bambang Arianto
E-Jurnal Akuntansi, Auditing & Investasi Vol 2 No 2 (2022): JURNAL AKUNTANSI, AUDITING & INVESTASI
Publisher : Program Studi Akuntansi Universitas Panca Bhakti

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Abstract

This article aims to elaborate fraud detection efforts through the implementation of a whistleblowing scheme. In this case, whistleblowing is a channel that has been designed in such a way that the public can report various indications of fraudulent practices in both the business and public sectors. The whistleblowing channel is structured as a measure to detect and prevent early fraudulent practices in the public and private sectors. Nevertheless, the implementation of whistleblowing still requires the role of whistleblowers who are accompanied by an anonymous reporting scheme so that they can provide guarantees to reporters of various fraudulent practices. This article uses a literature review approach in elaborating the research topic. This article states that whistleblowing channels are effectively used to detect and prevent various fraudulent practices in all public and business sectors.
ANALISIS PENYUSUNAN LAPORAN KEUANGAN PADA UMKM KAWASAN KERATON ISTANA SURYA NEGARA DI KABUPATEN SANGGAU Revi Savira; Endang Kristiawati; Ali Afif
E-Jurnal Akuntansi, Auditing & Investasi Vol 2 No 2 (2022): JURNAL AKUNTANSI, AUDITING & INVESTASI
Publisher : Program Studi Akuntansi Universitas Panca Bhakti

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Abstract

This research focuses on the discussion of the preparation of financial statements in MSMEs in the Keraton Istana Surya Negara Area in Sanggau Regency which aims to describe how and the factors faced by MSME actors and the design of MSME financial statements based on SAK EMKM. This research is a qualitative research with a descriptive approach. The data collection technique uses the interview method to the speakers, with the population and samples, namely msME actors in the Keraton Istana Surya Negara Area in Sanggau Regency. The data analysis techniques used are Indepth Interview (in-depth interview) and SAK EMKM.Based on the results of this study in the process of preparing financial reports in the Palace Area of the Keraton Istana Surya Negara, it shows that they have not implemented financial statements based on SAK EMKM. Let alone the recording of financial statements based on SAK EMKM, even simple bookkeeping does not exist, plus the average educational background condition is only elementary school graduates and some other high schools. In running a business, MSME actors never store or record evidence of transactions that occur every day. Thereason is that a preparation of financial statements is used so that MSME actors can find out the ability and capacity of the business for planning their future business development.
ANALISIS KESIAPAN IMPLEMENTASI STANDAR AKUNTANSI KEUANGAN ENTITAS MIKRO KECIL MENENGAH PADA UMKM DI KOTA PONTIANAK Rizki Amelia Septiani; Jaurino
E-Jurnal Akuntansi, Auditing & Investasi Vol 2 No 2 (2022): JURNAL AKUNTANSI, AUDITING & INVESTASI
Publisher : Program Studi Akuntansi Universitas Panca Bhakti

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Abstract

This study is entitled "Analisis Kesiapan Implementasi Standar Akuntansi Keuangan Entitas MikroKecil Menengah (SAK EMKM) Pada UMKM di Kota Pontianak" this study aims to see thereadiness of UMKM entrepreneur in implementing SAK EMKM published on January 1, 2018replacing its predecessor SAK ETAP. SAK EMKM is considered simpler so that it can reach UMKMentrepreneur. This research was conducted by distributing questionnaires to UMKM entrepreneurin Pontianak City. The indicators used include the issuance of SAK EMKM, the drafting system, theconcept of business entities, and adequate human resources. Of the 19 questionnaires that returned,there were 3 UMKMs that had prepared financial statements in accordance with SAK EMKM andthe rest did not meet the indicator requirements in readiness to implement SAK EMKM.
ANALISIS PENGARUH DEBT TO EQUITY RATIO, RETURN ON ASSETS, DAN EARNING PER SHARE TERHADAP HARGA SAHAM PADA PERUSAHAAN SEKTOR FARMASI DI BEI Yola Yudistari; Risal; Rina Mayasafitri
E-Jurnal Akuntansi, Auditing & Investasi Vol 2 No 2 (2022): JURNAL AKUNTANSI, AUDITING & INVESTASI
Publisher : Program Studi Akuntansi Universitas Panca Bhakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (361.179 KB)

Abstract

This study was conducted to analyze the effect of variable Debt to Equity Ratio (DER), Return OnAsset (ROA), and Earning per Share (EPS) on stock prices in pharmaceutical sector companieslisted on Indonesian Stock Exchange. The sampling technique used is purposive sampling and thenumber of samples used is 32 companies. The variables used in this study are Debt to Equity Ratio(DER), Return on Assets (ROA), and Earning per Share (EPS) as independent variables and stockprice as the dependent variable. The results of this study indicate that Return on Assets (ROA) and Earning per Share (EPS) have a significant effect on stock prices, while the Debt to Equity Ratio (DER) has no significant effect on stock prices. However, simultaneously Debt to Equity Ratio (DER), Return on Assets (ROA), and Earning per Share (EPS) have a significant effect on stock prices.
STRATEGI PENGEMBANGAN PARIWISATA KABUPATEN SOLOK SELATAN Femitri Eka Putri; Budi Ariadi; Ikhsan Syarkawi; Rahmi Mulyati
E-Jurnal Akuntansi, Auditing & Investasi Vol 2 No 2 (2022): JURNAL AKUNTANSI, AUDITING & INVESTASI
Publisher : Program Studi Akuntansi Universitas Panca Bhakti

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Abstract

Regarding the promotional activities carried out by the Tourism and Culture Office of South Sojok Regency in an effort to attract tourism to visit tourist objects in South Solok Regency. This Promotion Strategy is carried out using several media, including Print Media (Procurement of Brochures and other information materials), Electronic Media (Radio, TV, VCD, Internet), Outdoor Media in Exhibition Spaces, Festivals and Other Promotional Activities). In the research method of collecting data obtained descriptively which is primary data and secondary data, data analysis is based on SWOT analysis. From the SWOT Analysis it was concluded that. The main strength of tourism in Solok Selatan Regency is in the form of nature tourism and tours. culture, history, and tourist attractions. Kefernah Tourism Kab. South Solok is . The lack of supporting facilities and infrastructure for South Solok Tourism has not reached the level of; damaged road conditions and lack of innovative response to tourists, lack of information and exploitation of tourists, lack of human resources who are experts in tourism and far rivals from cross-Sumatra transportation routes. The threat of Solok Seiatan Tourism is having tourist objects that are the same as other regions, tourist objects that are not yet adequate and low public knowledge and awareness about tourism. have specific art and culture.
ANALISIS PENENTUAN HARGA POKOK PRODUKSI IKAN ARWANA (Studi Kasus Pada Peternak Di Kabupaten Kapuas Hulu) Febriati; Victorius Jarop; Rizki Fakhrul Yahya; Sartono
E-Jurnal Akuntansi, Auditing & Investasi Vol 2 No 2 (2022): JURNAL AKUNTANSI, AUDITING & INVESTASI
Publisher : Program Studi Akuntansi Universitas Panca Bhakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (144.024 KB)

Abstract

This study focuses on the discussion of the calculation of the cost of production of arowana fish by arowana fish farmers in Putussibau Selatan District, Kapuas Hulu Regency and uses the Full Costing method. This study uses a qualitative descriptive method, namely describing, explaining, or summarizing various phenomena or various research variables according to events as they are. Data collection techniques in this study using interview techniques, direct observation to the field and using the literature that supports the object under study. Based on the data analysis of the calculation of the cost of production carried out by arowana fish cultivators, in the calculation of the cost of production carried out there are several elements of production costs that are not calculated and are not in accordance with accounting science, arowana fish cultivators as a whole calculate the costs incurred without any grouping or the allocation of production costs from raw material costs, direct labor costs and factory overhead costs. cost calculations carried out by arowana fish cultivators without taking into account maintenance costs, depreciation costs and post-harvest costs. The calculation uses the Full Costing method, which takes into account all elements of production costs and can fairly describe the costs incurred by arowana fish farmers in their production activities.

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