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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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FAKTOR-FAKTOR YANG MEMPENGARUHI PENINGKATAN LABA (STUDI KASUS PADA PT. KAPUAS PERMATA MEDIFARMA PONTIANAK) Jaurino
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

The purpose of the study was to determine whether credit sales, accounts receivable turnover and bad debts had a partial or simultaneous effect on operating profit. The research method uses quantitative methods, or statistical analysis with 36 samples obtained from the monthly financial statements of PT. Kapuas Permata Medifarma for three periods, from 2018 - 2020. The research variables used are the independent variables (Credit Sales, Accounts Receivable Turnover and Uncollectible Accounts) and the Dependent Variable (Operating Profit). Hypothesis testing using multiple linear regression with t test and F test and correlation test. The results showed that partially credit sales had a significant effect on operating profit, while the turnover of receivables and bad debts had no significant effect on operating income. Simultaneously credit sales, accounts receivable turnover and bad debts have an effect on operating profit. When viewed from the level of correlation that credit sales have a very strong relationship with profit, while the turnover of receivables and bad debts has a low relationship with profit. Keywords: Credit Sales, Accounts Receivable Turnover, Doubtful Accounts and operating profit
TINGKAT KEPATUHAN WAJIB PAJAK DI MASA NEW NORMAL PADA UMKM DI KOTA PONTIANAK Sari, Wilda; Kristiawati, Endang; Wulandari, Renny
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 level of taxpayer compliance in payingtaxes in the new normal period and economic recovery for UMKMactors in the city of Pontianak. The population in this study were UMKMactors in Pontianak City, while the sample in this study were UMKMactors in every sub-district of Pontianak City which were classified asmicro and small business actors. The research method uses a qualitativeapproach. The results of this study indicate that taxpayers who stillsurvive in the economy in the new normal period still have a level ofcompliance in taxation by considering the many policies provided by thegovernment for UMKM actors so that it does not affect their obligationsin taxation. Keywords: Taxpayer compliance, the new normal period, UMKM
ANALISIS PENGELOLAAN KEUANGAN UMKM PADA SEKTOR PARIWISATA DI KOTA PONTIANAK (STUDI KASUS PELAKU UMKM DI TEPIAN SUNGAI KAPUAS PONTIANAK) Dinda Aprianda; Endang Kristiawati; Ali Afif
E-Jurnal Akuntansi, Auditing & Investasi Vol 2 No 1 (2022): JURNAL AKUNTANSI, AUDITING & INVESTASI
Publisher : Program Studi Akuntansi Universitas Panca Bhakti

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Abstract

This study focuses on analysis of the financial management of Ministry of Micro, Small and MediumEnterprises (MSMEs) in the tourism sector in Kota Pontianak which aims to describe how MSMEs arefinancially managed and the government's efforts to regenerate MSME excecutant. This study usesinterviews with respondents, with a population and sample of four business excecutant on the banks ofthe Kapuas River, Pontianak. Data collection uses a structured interview method with the theme of theconcept of survival during a pandemic and financial reports. The analysis tool uses triangulation. Thedata analysis technique used is the data validity technique. Based on the results of the analysis of theconcept of survival during the pandemic and the financial statements obtained, it can be concluded thatthe financial management of MSMEs of the Kapuas River, Pontianak is quite good in terms ofinvestment, operations and strategy, but not good enough in controlling because MSME excecutant onlycontrol finances based on daily receipts without the recording process so that many MSME excecutantneed to record a minimum of profit and loss statements so that financial management is more optimal.The government in regrowing MSMEs is very good because it provides assistance ranging from DirectCash Assistance to People's Business Credit for MSME excecutant so that they can run their businesses.
ANALISIS PENGARUH LABA AKUNTANSI DAN LABA TUNAI TERHADAP DEVIDEN KAS PERUSAHAAN YANG TERDAFTAR PADA INDEKS LIQUID 45 M. Asmal Nurhakim; Febriati
E-Jurnal Akuntansi, Auditing & Investasi Vol 2 No 1 (2022): JURNAL AKUNTANSI, AUDITING & INVESTASI
Publisher : Program Studi Akuntansi Universitas Panca Bhakti

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Abstract

This study aims to determine the effect of accounting earnings and cash earnings on cash dividendsof companies listed on the Liquid 45 Index. The population in this study were all companies listedon the Liquid 45 Index and the sample of this study was 72 samples for three years of observation.The sampling technique used is purposive non-random sampling. Data collection in this study is touse the company's annual financial statements. There are several research methods used in thisstudy including the classical assumption test consisting of normality test, multicollinearity test,heteroscedasticity test, autocorrelation test and hypothesis testing consisting of multiple linearregression analysis, t test (partial test), f test (test simultaneous), and the coefficient of determination(Adjusted-R2). The results of this study indicate that accounting profit and cash profit have asignificant positive effect on cash dividends of companies listed on the Liquid 45 Index.
FRAUD DIAMOND TERHADAP KECURANGAN AKADEMIK rini meliana; Aris Setiawan; Amanah Aida Qur’an
E-Jurnal Akuntansi, Auditing & Investasi Vol 2 No 1 (2022): JURNAL AKUNTANSI, AUDITING & INVESTASI
Publisher : Program Studi Akuntansi Universitas Panca Bhakti

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Abstract

The purpose of this research to analyze the factors that influence academic cheating onundergraduate students majoring in accounting. This research analyzes the effect of pressure,rationalization, capability and opportunity (fraud diamond) on academic fraud. The method usedin this research is the experimental method and uses primary data in the form of a questionnaire.The research respondents were 200 students of the Accounting undergraduate study program atPanca Bhakti University Pontianak. The sampling method used purposive sampling. While theanalytical tool used is SmartPLS with a bootstrap approach in statistical testing. The resultsshowed that pressure had no effect on academic fraud. Meanwhile, rationalization, capability andopportunity had affect on academic cheating.
ANALISIS SISTEM PEMBERIAN KREDIT PADA KOPERASI PEGAWAI LOGISTIK PERUM BULOG KANWIL KALBAR Jaurino; Julio Caesar Septianus; Rizky F. Yahya
E-Jurnal Akuntansi, Auditing & Investasi Vol 2 No 1 (2022): JURNAL AKUNTANSI, AUDITING & INVESTASI
Publisher : Program Studi Akuntansi Universitas Panca Bhakti

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Abstract

This study aims to determine the credit system and negligent credit in the logistics employeecooperative of the bulog regional office of west borneo. This research includes qualitative research,the data used are in the form of outstanding loan data, the documents used, and the organizationstructure of the logistical employee cooperative organization of perum bulog west borneo regionaloffice. Data collection is by using , observation, interview, and literature study. which is thenanalyzed by analytical tools using Flowchart (Flow), ICQ ( Internal Control Quisioner), interview.The result of this study indicate that the organizational structure of the logistics employeescooperative of perum bulog alredy exists, but its implementation has not been carried out optimallywhere there is dual work by the savings and loan unis so that the work carried out is less focusedand concurrent work is also carried out by the treasurer where as credit disbursement andaccounting department and that is insparable from the lack of human resources. Meanwhile, thefactors that cause negligent credit are used by internal factors which are still not careful in analyzing credit, negligence in repaying loans, lack of credit supervision, as well as the lackof human resources. Exsternal factors, namely the existence of bad faith or elements of intentionallate payments made by members, dishonesty during interviews and the existence of urgent needsby members so that loan payments delayed.
ANALISIS EFEKTIVITAS DAN KONTRIBUSI PAJAK REKLAME TERHADAP PENDAPATAN ASLI DAERAH DI KOTA PONTIANK Ignasius Diki; Jaurino; Wilda Sari
E-Jurnal Akuntansi, Auditing & Investasi Vol 2 No 1 (2022): JURNAL AKUNTANSI, AUDITING & INVESTASI
Publisher : Program Studi Akuntansi Universitas Panca Bhakti

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Abstract

This study focuses on the analysis of the effectiveness and contribution of advertising tax to localrevenue in Pontianak City, which aims to determine the effectiveness of the realization ofadvertisement tax revenue and how much advertising tax contributes to local revenue in PontianakCity. This study uses the method of observation, interviews and documentation directly to thePontianak City Regional Finance Office.Data collection using observation, interviews anddocumentation methods aims to determine the level of effectiveness and contribution of advertisingtax to local revenue in Pontianak City. The data analysis technique used is effectiveness ratioanalysis technique, contribution ratio analysis technique and trend analysis. Based on the resultsof the analysis of the effectiveness and contribution of advertising tax to local revenue in PontianakCity, it has been very effective with the contribution of advertising tax to local revenue is still veryless. The identified factors that affect effectiveness and contributions are willingness to pay taxesand the existence of advertisements that have expired.
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 FAKTOR YANG MEMENGARUHI PENGELOLAAN KEUANGAN DESA DI KABUPATEN MEMPAWAH Ramdani Hidayatullah; Risal; Rina Mayasafitri
E-Jurnal Akuntansi, Auditing & Investasi Vol 2 No 1 (2022): JURNAL AKUNTANSI, AUDITING & INVESTASI
Publisher : Program Studi Akuntansi Universitas Panca Bhakti

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Abstract

This research was motivated by indications of misappropriation of village funds managed by the village government, and followed up by BPK which turned out to be findings. There are severalfactors that cause this to happen, namely the lack of community involvement in the planning andmonitoring process of village budgets, less than optimal institutions such as the BPD, limitedcompetence of village heads and village officials, and the high political costs of village heads. Thepopulation in this research were villages in Mempawah Regency with a sampling technique usingpurposive sampling with a total sample of 45 villages. The variables in this research are villagefinancial management as the dependent variable, while the independent variables are humanresources, infrastructure, and external monitoring. The results showed that all independent variableshad a positive effect on village financial management in Mempawah Regency.
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.

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