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All Journal Akrual: Jurnal Bisnis dan Akuntansi Kontemporer
Fitranto, Radinka Fikrah
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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Segmented Financial Report Analysis at Regional Office PT. Pegadaian Makassar Fitranto, Radinka Fikrah; Rura, Yohanis; Arif, Hermita
Akrual: Jurnal Bisnis dan Akuntansi Kontemporer Volume 19 Nomor 01 Year 2026
Publisher : Accounting Department, Faculty of Economics and Business, Universitas Hasanuddin

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26487/akrual.v19i01.48235

Abstract

This research focuses on the segmented financial report of PT. Pegadaian Makassar Regional Office, with particular emphasis on identifying the most profitable product segment within the region. Additionally, it evaluates the qualifications of existing products for inclusion in the segmented report, in accordance with Indonesian Accounting Standards (PSAK), specifically PSAK 5. The segmented financial report is crucial for providing detailed insights into each operational component for investors and stakeholders. This study employs a descriptive quantitative method, analysing secondary data on product profitability from 2019 to 2024 through Revenue Testing, Asset Testing, and Profit Testing into three segments: Pawn, Non-pawn, and other segments. The findings indicate that the pawn segment is the most profitable, meeting the criteria of all three testing methods, while other segments do not.
Co-Authors Hermita Arif Yohanis Rura