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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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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

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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

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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.
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 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.

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