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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 6 Documents
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Search results for , issue "Vol 3 No 1 (2023): JURNAL AKUNTANSI, AUDITING " : 6 Documents clear
ANALISIS KESIAPAN PENERAPAN DIGITALISASI AKUNTANSI USAHA MIKRO KECIL SEKTOR PARIWISATA DI KABUPATEN MEMPAWAH Tania Lasari; Endang Kristiawati; Ali Afif
E-Jurnal Akuntansi, Auditing & Investasi Vol 3 No 1 (2023): JURNAL AKUNTANSI, AUDITING & INVESTASI
Publisher : Program Studi Akuntansi Universitas Panca Bhakti

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Abstract

This research prioritizes the discussion of how. Readiness to Implement the Digitalization of Accounting for Smalland Medium Enterprises Sector.Tourism in Mempawah Regency which aims to find out how the ReadinessAnalysis for the Implementation of Digitalization of Accounting for Micro Small Businesses in the Tourism Sectorin Mempawah Regency. This study uses a qualitative research method, with data collection techniques that areused, namely carrying out direct observation activities at the research site, interviewing informants, making thenecessary documentation. The data analysis technique used is In-deph Interview. Based on the results of thisstudy, the Preparedness of Digitalization of Accounting for Small and Micro Enterprises in the Tourism Sector inMempawah Regency, namely the two research objects that the researchers examined, namely Pondok Pengkangin Piniti and Jungkat Beach in Jungkat, that currently the two MSME objects have optimism and are willing toinnovate that technology and digital can change their business for the better and don't mind trying new things.However, they still feel overwhelmed in the learning process and feel they do not understand the digitalizationsystem.
ANALISIS PENYUSUNAN LAPORAN KEUANGAN PADA PONDOK PESANTREN DI KABUPATEN KUBU RAYA Firdha Regina Iswan; Febriati
E-Jurnal Akuntansi, Auditing & Investasi Vol 3 No 1 (2023): JURNAL AKUNTANSI, AUDITING & INVESTASI
Publisher : Program Studi Akuntansi Universitas Panca Bhakti

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Abstract

Tujuan dari penelitian ini adalah untuk mengetahui penyusunan laporan keuangan pada Pondok Pesantren diKabupaten Kubu Raya, dan menggambarkan penyusunan laporan keuangan pada Pondok Pesantren dikabupaten Kubu Raya berdasarkan SAK Syariah. Penelitian ini merupakan penelitian dengan pendekatandeskriptif kualitatif. Deskriptif kualitatif merupakan penelitian dengan teknik pengumpulan data melaluiwawancara, dokumentasi dan observasi. Berdasarkan hasil penelitian adalah (1) Dalam penyusunan laporankeuangan Pondok Pesantren Al- Itikaf Al- Islamiyah, Pondok Pesantren Hidayatul Muhsinin dan PondokPesantren Darul Fikri hanya mencatat keuangan berupa jumlah pengeluaran dan pemasukan kas setiap bulannyaberdasarkan pemahaman pengelola (2) Penyusunan laporan keuangan pada Pondok Pesantren di KabupatenKubu Raya belum sesuai berdasarkan SAK Syariah..
ANALISIS PENYUSUNAN LAPORAN KEUANGAN PADA KOPERASI SERBA USAHA PELITA KITA DI KABUPATEN KAPUAS HULU Elqori Maghfiratul Fitriyani; Reni Dwi Widyastuti
E-Jurnal Akuntansi, Auditing & Investasi Vol 3 No 1 (2023): JURNAL AKUNTANSI, AUDITING & INVESTASI
Publisher : Program Studi Akuntansi Universitas Panca Bhakti

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Abstract

The Financial Statement is a part of the management's accountability report for an accountingperiod, which can be used as material for assessing the results of the work of the management of acompany. This study aims to find out whether the preparation of the financial reports of the Pelita KitaMulti-Business Cooperative in Kapuas Hulu Regency is in accordance with SAK ETAP. This researchapproach uses a qualitative descriptive approach. The purpose of using a qualitative descriptiveapproach is to be able to provide information that has no manipulative elements from the events thathave occurred. Based on the research results, the preparation of financial statements by the Pelita KitaMulti-Business Cooperative has not been based on SAK ETAP. The Pelita Kita Multi-BusinessCooperative only makes a Financial Statement of the Balance Sheet and Calculation of business results.According to SAK ETAP, complete financial statements consist of a balance sheet, profit and lossreport, statement of changes in equity, statement of cash flows and notes to financial statements.According to SAK ETAP on cooperatives, complete cooperative financial reports consist of balancesheets, calculation of operating results, reports of changes in equity, reports of cash flows and notes tofinancial statements.
ANALISIS IMPLEMENTASI GOOD GOVERNANCE PADA PENGELOLAAN KEUANGAN DESA SEPANGAH KECAMATAN AIR BESAR KABUPATEN LANDAK Fiyo Dowi Sinta; Risal
E-Jurnal Akuntansi, Auditing & Investasi Vol 3 No 1 (2023): JURNAL AKUNTANSI, AUDITING & INVESTASI
Publisher : Program Studi Akuntansi Universitas Panca Bhakti

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Abstract

This study aims to see how good governance is implemented in the aspects of Transparency,Accountability and Public Involvement in the management of village funds. By using a qualitativedescriptive method, the technical analysis used is through the In-depth Interview technique whichconsists of three stages, namely Data Reduction, Data Presentation and Drawing Conclusions. Basedon the results of the research conducted, it shows that the Good Governance of Village FundManagement in Sepangah Village is guided by Landak District Regent Regulation Number 62 of 2020.From a transparency perspective, it has not been fully implemented, where there are no announcementboards or information boards that can be accessed by the village community. In the aspect ofAccountability, it has been guided by the Regulations, it's just that in accountability reports, it still oftenexperiences delays due to a lack of human resources and knowledge of computer mastery which is anobstacle. And seen from the aspect of Public Involvement the Sepangah village government has beencarried out in accordance with regulations wherein every deliberation held has involved villageinstitutions in planning development decision-making as well as the community participating in mutualcooperation.
PENGAKUAN PENDAPATAN PADA PT. JASA KONTRUKSI BERDASARKAN PSAK 72 Aris Setiawan; Diana Fransiska; Rizki Fakhrul Yahya
E-Jurnal Akuntansi, Auditing & Investasi Vol 3 No 1 (2023): JURNAL AKUNTANSI, AUDITING & INVESTASI
Publisher : Program Studi Akuntansi Universitas Panca Bhakti

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Abstract

The Research Study was conducted to analyze the revenue recognition of construction servicesbased on the Statement of Financial Accounting Standards (PSAK 72). The subject of this study isone of the construction service companies PT. Mighty Borneo. The method used in this study isqualitative research. The results of this study show that PT. Borneo Perkasa conducts revenuerecognition using the phased method of over-the-clock contracts. The company recognizes revenuebased on a percentage of the project completion rate. The amount of the completion percentagerate is measured using the physical progress method, which is based on a report from the SiteEngginering Manager (SEM) and the costs incurred to complete the project. However, thecalculations carried out by the company have not fully referred to the Statement of FinancialAccounting Standards (PSAK 72).
ANALISIS PENENTUAN HARGA POKOK PRODUKSI CABAI RAWIT PADA KELOMPOK TANI MEKAR BERSERI DI DESA SUNGAI PANGKALAN I KECAMATAN SUNGAI RAYA KABUPATEN BENGKAYANG Fikri Al Fathoni; Jaurino
E-Jurnal Akuntansi, Auditing & Investasi Vol 3 No 1 (2023): JURNAL AKUNTANSI, AUDITING & INVESTASI
Publisher : Program Studi Akuntansi Universitas Panca Bhakti

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Abstract

This study entitled "Analysis of Determining the Cost of Cayenne Pepper Production in the MekarBerseri Farmers Group" aims to determine the cost of Cayenne pepper production in the MekarBerseri Farmers Group, where in the Berseri Farmers group has never calculated the cost of chiliproduction and to find out how much Profit earned from the sale of its chili. In processing the datain this study the author uses the Full Costing Method. The production cost of planting cayennepepper according to the full costing method of one production, namely: themcost of raw materialsis Rp. 5,000,000, the cost of auxiliary materials is Rp. 9,450,000, direct labor costs of Rp.54,480,000, and factory overhead costs of Rp. 12,047,500. The total calculation of the cost ofcayenne pepper products is Rp. 80,977,500 or Rp. 10,122.2 Per Kg of Chili. One time the productionof chili planting can produce 8,000 kg of cayenne pepper. The profit obtained from the sale ofcayenne pepper to the Mekar Berseri Farmers Group is Rp. 198,022,500 from the sale of cayennepepper in one production per November-May 2022.

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