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All Journal Jurnal Akuntansi Indonesia BJRA (Bongaya Journal of Research in Accounting) Jambura Accounting Review Mandalika Mathematics and Educations Journal Jurnal Revenue : Jurnal Ilmiah Akuntansi INVOICE : JURNAL ILMU AKUNTANSI Indo-MathEdu Intellectuals Journal Muhasabatuna: Jurnal Akuntansi Syariah Jurnal Iqtisaduna MATHEMATIC EDUCATION AND APLICATION JOURNAL (META) AKUNSIKA: Jurnal Akuntansi dan Keuangan Seminar Nasional Pengabdian Kepada Masyarakat Liabilitas : Jurnal Ilmiah Akuntansi dan Ekonomi Jurnal Pengabdian Sains dan Humaniora Indo-Fintech Intellectuals: Journal of Economics and Business Jurnal Ilmiah Akuntansi dan Keuangan (JIAN) Journal of Mathematics and Applied Statistics Research and Innovation in Applied Linguistics Future Academia : The Journal of Multidisciplinary Research on Scientific and Advanced Jurnal Sistem Informasi, Akuntansi dan Manajemen Almufi Jurnal Sosial dan Humaniora Jurnal Ekonomi, Manajemen, Akuntansi
Anwar, Azwar
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Religion Arts Humanities Chemistry Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Mathematics Social Sciences Other

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Analisis Efektivitas Pengendalian Piutang Pada PT PLN (Persero) UID Sulselrabar Wahyuni, Sri; Anwar, Azwar; Afiah, Nur
Jambura Accounting Review Vol. 6 No. 2 (2025): Jambura Accounting Review - August 2025
Publisher : Program Studi S1 Akuntansi Jurusan Akuntansi, Fakultas Ekonomi Universitas Negeri Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37905/jar.v6i2.166

Abstract

Penelitian ini bertujuan untuk menganalisis efektivitas pengendalian piutang pada PT PLN (Persero) UID Sulselrabar selama periode 2020–2023. Penelitian dilakukan pada PT PLN (Persero) UID Sulselrabar karena kompleksnya pendapatan dari perusahaan tersebut. Metode yang digunakan adalah analisis kuantitatif deskriptif dengan teknik pengumpulan data melalui dokumentasi, menggunakan data primer dan sekunder dari laporan penjualan kredit dan statistik internal PLN. Hasil penelitian menunjukkan bahwa pengendalian piutang belum sepenuhnya efektif. Meskipun rasio Collection Periods (CP) secara konsisten memperoleh skor tertinggi stabil pada angka 4 sesuai standar Kementerian BUMN, hal ini tidak diikuti oleh kinerja rasio Receivables Turnover (RTO) yang justru fluktuatif dan berada di bawah standar industri. Kondisi ini mengindikasikan konversi piutang menjadi kas masih belum optimal, yang berdampak pada likuiditas dan efisiensi modal kerja perusahaan. Terdapat kesenjangan antara efisiensi waktu pengumpulan piutang dan efektivitas perputaran piutang. Dengan demikian, pengendalian piutang perlu ditingkatkan, khususnya dalam aspek peningkatan Receivables Turnover (RTO) agar pengelolaan piutang lebih optimal dan sesuai standar industri.
Analisis Faktor-Faktor yang Mempengaruhi Perusahaan Delisting dari Bursa Efek Indonesia Tahun 2019-2023 Luti Junillah, Andi; Anwar, Azwar; Syachbrani, Warka
Jurnal Sistem Informasi, Akuntansi dan Manajemen Vol. 5 No. 3 (2025): SINTAMA: Jurnal Sistem Informasi, Akuntansi, dan Manajemen (September)
Publisher : Asosiasi Dosen Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54951/sintama.v5i3.1123

Abstract

The purpose of this study is to analyze the effect of Current Ratio on delisting from the Indonesia Stock Exchange, (2) to analyze the effect of Debt to Asset Ratio on delisting from the Indonesia Stock Exchange, (3) to analyze the effect of Current Ratio and Debt to Asset Ratio on delisting from the Indonesia Stock Exchange. The sample of this study was six companies that experienced delisting. The data was analyzed using Logistic Regression Analysis. The results of this study indicate that, partially, the current ratio does not have a significant effect on delisting, and the debt to asset ratio does not have a significant effect on delisting. Based on the results of the determination coefficient test (Nagelkerke's R Square), the current ratio and debt to asset ratio have an effect on delisting.  
Kerangka Kerja Akuntansi Rumah Tangga Berbasis Islam Untuk Tenaga Kerja Wanita Ramadhani, Febrina Nur; Anwar, Azwar
Jurnal Liabilitas Vol 10 No 2 (2025): Volume 10 No.2, Agustus 2025
Publisher : Fakultas Ekonomi dan Bisnis Universitas Satya Negara Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54964/liabilitas.v10i2.505

Abstract

This research aims to construct a household accounting framework for families of Indonesian women workers based on Islamic values. Using the Islamic Accounting Anthropology (IAA) methodology, this research involves four stages of analysis: existing, synchronic, diachronic, and construction. Data were collected through focus group discussions, interviews, observation, and documentation. The results showed that modernization brought foreign values, such as materialism and individualism, into rural households and influenced family members through communication. Written accounting is used by wives to monitor husbands' financial management. Synchronic analysis shows the continuity of local and religious values such as responsibility, cooperation and mutual respect, which are embodied in unwritten accounting practices. The diachronic analysis identified seven ideal Islamic values for household accounting: ikhtiar, ikhlash, tawakal, barakah, simplicity, kinship, and transparency. These values make up the basic household accounting equation expressed as Rizq + Barakah = Ikhtiar + Ikhlash + Tawakal. This basic equation guides the construction of household accounting through the integration of quantitative elements (income, expenditure, savings, investment) and qualitative elements (spiritual and ethical values). This framework serves as a means of worship and maintaining the trust entrusted by Allah
Co-Authors Achmad, Andi Alyani Albar, Saskia Apriliyana, Nur Pangesti Athiyah, Nikmatul Azis, Fajriani Darmayasa, Jero B Dunakhir, Samirah Eppendi, Jhoni Fauzia, Annisa Firima Zona Tanjung, Firima Zona Fitriza Rahma Hamid, Hariaty Hamzah, Hajrah Handayani, A. Asti Hermansyah Hermansyah Johan Johan LAKSANA, Jamie Anugerah Keeyan Lena, Natal Luti Junillah, Andi Maghfirah, Annesa Tasya Margawari Novel Masri, Alifiah pratiwi Muhammad Azis Mukhammad Idrus Musa, Kartika S.P. Nining Purwanti, Nining Nur Afiah, Nur Nurafni Oktaviyah Nuraisyiah Putri, Asty Regina Putriyanti, Andi Iin Nur R, Marwah Ramadani, Fiska Anugrah Ramadhani, Febrina Nur Ramadhani, Laila Kamila Rasul, Imra Ukhriana Rasyidah Rasyidah S, Masnawaty Sahade Saipullah, Muhammad Salasa, Firda Samsinar Samsinar Sangkala, Masnawaty Shinta Wulandari, Shinta Siti Nuraeni, Siti Sri Wahyuni Suharni Syaibah, Siti Warka Syachbrani Widyawati, Eka Winarno Winarno Yoshita, Rika Yulyana, Yulyana