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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 3 No 2 (2023): JURNAL AKUNTANSI, AUDITING " : 6 Documents clear
ANALISIS PERBADINGAN TANTANGAN AUDIT SYARIAH DI TURKI DAN BANGLADESH Aziz Hanif Mahfud; Tulus Suryanto
E-Jurnal Akuntansi, Auditing & Investasi Vol 3 No 2 (2023): JURNAL AKUNTANSI, AUDITING & INVESTASI
Publisher : Program Studi Akuntansi Universitas Panca Bhakti

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Abstract

Penelitian ini menginvestigasi tantangan audit syariah di Turki dan Bangladesh, dua negara dengan pertumbuhan ekonomi syariah yang pesat. Tantangan di Turki melibatkan dinamika ekonomi yang cepat berubah, minimnya auditor syariah domestik, dan kurangnya pemahaman praktik bisnis syariah di kalangan auditor konvensional. Di Bangladesh, masalahnya termasuk minimnya auditor syariah berpengalaman, kurangnya pelatihan teknis audit syariah, dan perbedaan budaya yang memengaruhi pemahaman prinsip syariah. Tujuan penelitian ini adalah menganalisis perbedaan tantangan audit syariah di kedua negara dan memahami dinamika yang memengaruhinya. Metode penelitian yang digunakan adalah studi deskriptif komparatif, dengan mengevaluasi temuan penelitian terdahulu dan sumber-sumber relevan. Analisis dilakukan terhadap literatur ilmiah, termasuk jurnal-jurnal terkemuka dan buku-buku teks. Hasil penelitian menunjukkan kompleksitas implementasi prinsip-prinsip syariah dalam praktik bisnis dan keuangan. Di Turki, ketergantungan pada auditor asing dan perbedaan budaya menciptakan hambatan, sementara di Bangladesh, keterbatasan sumber daya manusia dan perbedaan budaya menimbulkan tantangan tambahan. Perbandingan juga menyoroti peran regulasi dalam memengaruhi audit syariah. Kesimpulannya, upaya bersama dari pemerintah, lembaga keuangan, auditor, dan masyarakat diperlukan untuk mengatasi tantangan audit syariah. Pemahaman mendalam tentang konteks lokal dan budaya, serta upaya dalam kesadaran, pendidikan, dan pengembangan sumber daya manusia, menjadi kunci dalam menghadapi dinamika ekonomi syariah global.
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI REALISASI PENERIMAAN PENDAPATAN ASLI DAERAH (PAD) KABUPATEN SAMBAS Opie Andresti; Jaurino
E-Jurnal Akuntansi, Auditing & Investasi Vol 3 No 2 (2023): JURNAL AKUNTANSI, AUDITING & INVESTASI
Publisher : Program Studi Akuntansi Universitas Panca Bhakti

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Abstract

Regional Native Income is one of the indicators of the independence of a region's autonomy in an effort toexplore potential and increase revenue sources. This study aims to analyze what factors affect RegionalNative Income. The factors analyzed are GRDP, Total Population and Number of Industries from 2012-2021in Sambas Regency.This study used the Saturated Sampling (Census) method. The sample used is data onreports on the receipt of Regional Original Income, GRDP, Number of Population and Number of Industriesper year for the 2012-2021 period obtained from the Central Statistics Agency. Data analysis using multiplelinear regression, with the help of the IBM SPSS Statistics 24 software program.The results showed that theGRDP variable had a significant effect on Regional Original Income, The Number of Population and Numberof Industries did not affect Regional Original Income. Meanwhile, simultaneously the variables of GRDP,Number of Population and Number of industries have a significant effect on the Original Income of theSambas Regency
ANALISIS PERSEPSI MAHASISWA AKUNTANSI TERHADAP NIAT MAHASISWA UNTUK MENGUNGKAPKAN KECURANGAN (WHISTLEBLOWING) AKADEMIK Rosalia Senara Ernawati; Risal; Renny Wulandari; Rina Mayasafitri
E-Jurnal Akuntansi, Auditing & Investasi Vol 3 No 2 (2023): JURNAL AKUNTANSI, AUDITING & INVESTASI
Publisher : Program Studi Akuntansi Universitas Panca Bhakti

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Abstract

Accounting students as prospective accountants should behave ethically and have the courage to reveal anacademic fraud if they become aware of a fraud case that has occurred. This study aims to determine the effect ofsubjective norms, attitudes toward behavior, behavioral control and the seriousness of fraud on the intention ofaccounting students to disclose fraud (whistleblowing). This study uses a questionnaire to collect the requiredinformation. In collecting data, researchers used a sampling technique using a purposive sampling method. Thepopulation of this study was 174, the number of questionnaires collected was 110 respondents who had filled outand submitted questionnaires. The results showed that subjective norms and perceptions of behavioral controlhad no effect on students' intentions to reveal academic cheating, while perceptions about attitudes towardbehavior and the seriousness of cheating had a significant effect on students' intentions to disclose academiccheating.
ANALISIS SISTEM PENGENDALIAN PERSEDIAAN BARANG DAGANG PADA PD. ASIA AGUNG PONTIANAK Memes Debora; Febriati; Endang Kristiawati
E-Jurnal Akuntansi, Auditing & Investasi Vol 3 No 2 (2023): JURNAL AKUNTANSI, AUDITING & INVESTASI
Publisher : Program Studi Akuntansi Universitas Panca Bhakti

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Abstract

Inventory of trade goods is trade goods owned by the company for sale or reprocessing Inventory of trade goodsplays an important role in the process of running a company. This study aims to determine the control of tradegoods inventory at PD. Asia Agung Pontianak. By using the type of research descriptive qualitative method anddata analysis techniques used are conducting surveys, interviews, Flowchart system analysis analyzing anddrawing conclusions from the results of the answers to the Internal Control Questionnaire. Based on the resultsof this study, it shows that, in controlling the inventory of trade goods, there are still several weaknesses, namelywhere there are still duplicate tasks in the warehouse section with planning the procurement of goods and it isalso known that there is an untimely delivery of goods to retailers which is an obstacle in controlling the inventoryof trade goods and no sanctions are given to employees who commit a negligence. So that improvements andimprovements need to be made in every control of trade goods inventory to obtain more optimal results.
ANALISIS FAKTOR - FAKTOR YANG MEMPENGARUHI PENYUSUNAN LAPORAN KEUANGAN PADA USAHA, MIKRO, KECIL DAN MENENGAH (UMKM) DI KOTA PONTIANAK Rico Putra A; Aris Setiawan; Reni Dwi Widyastuti; Wilda Sari
E-Jurnal Akuntansi, Auditing & Investasi Vol 3 No 2 (2023): JURNAL AKUNTANSI, AUDITING & INVESTASI
Publisher : Program Studi Akuntansi Universitas Panca Bhakti

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Abstract

This research is motivated by the ignorance of MSME in Pontianak City about the accounting process anddifficulties in preparing financial reports properly or according to the applicable Financial Accounting Standards(SAK). The different educational levels of MSME actors in Pontianak City affect the knowledge and ability ofMSME actors in preparing financial reports. Some MSME actors in Pontianak City to prepare financial reportswhen needed and most consider that the business being carried out is still not large enough to prepare completefinancial reports. The purpose of doing this research is to analyze the factors of MSME actors in Pontianak Cityin preparing financial statements. The method used is a quantitative research method with a sampling techniqueusing purposive sampling. Data processing and analysis techniques used in this study are validity test, reliabilitytest, classical assumption test and multiple regression test. The results of this study prove that the Socializationvariable has a significant effect on the preparation of financial reports, the MSME Actors' Perception variablehas a significant effect on the preparation of financial reports and Accounting Training has no effect on thepreparation of financial reports.
ANALISIS POTENSI PENERIMAAN PAJAK HOTEL DAN PAJAK RESTORAN DI KABUPATEN LANDAK Rosiska; Ali Afif; Sartono; Rizky Fakhrul Yahya
E-Jurnal Akuntansi, Auditing & Investasi Vol 3 No 2 (2023): JURNAL AKUNTANSI, AUDITING & INVESTASI
Publisher : Program Studi Akuntansi Universitas Panca Bhakti

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Abstract

This study entitled "Analysis of Potential Hotel Tax and Restaurant Tax Revenues in Landak District". Regionalautonomy currently needs to be reviewed to find sources of regional income, Landak Regency has considerablepotential in tax revenues, especially hotel taxes and restaurant taxes. This research was conducted with the aimof knowing the magnitude of the potential for hotel tax and restaurant tax in 2021, the factors that are obstaclesto hotel tax and restaurant tax revenue and also to find out the efforts made by BPRD in overcoming obstacles tohotel tax and restaurant tax revenue. The method used in this research is descriptive method with a qualitativeapproach which is a writing that describes the actual situation based on the object under study, according to theactual situation at the time the research took place. The analytical tool used is potential analysis using thepotential calculation formula and questionnaire analysis. The results of the potential calculation show that thepotential for hotel taxes and restaurant taxes is very large for hotel taxes, namely Rp. 330,386,450. compared tothe realization that was received in 2021 it was relatively low, namely only Rp. 145,347,320. while for therestaurant tax Rp. 2,855,395,000. compared to the realization that was received in 2021 it was relatively low,namely only Rp. 2,507,541,762. factors constraining the lack of understanding of hotel and restaurant tax payersregarding tax payments and sanctions that are not fully applied to taxpayers. Efforts made by BPRD to overcometax revenue constraints by conducting outreach to hotel and restaurant tax payers.

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