Article Per Year (5 Year)
p-Index From 2021 - 2026
2.461
P-Index
This Author published in this journals
All Journal Patria Artha Management Journal Patria Artha Journal of Accounting Dan Financial Reporting Patria Artha Journal of Community Journal of Training and Community Service Adpertisi
Fina Diana
Universitas Patria Artha
Humanities Economics, Econometrics & Finance Education Engineering Health Professions Public Health Social Sciences Other

Published : 12 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 12 Documents
Search

 1   2 
Perencanaan Dan Pengelolaan Keuangan UMKM (Home Industri) Pada Keluarga Ibu Rumah Tangga Diana, Fina; Rustam, Andi Rustam; Hala, Yusriadi; Solissa, Ferdinando; Astuty, Putu Anggreyani Widya
JOURNAL OF TRAINING AND COMMUNITY SERVICE ADPERTISI (JTCSA) Vol. 3 No. 3 (2023): Okt 2023
Publisher : ADPERTISI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62728/jtcsa.v3i3.494

Abstract

Bowong Cindea Village is one of the villages located in Bungoro District, Pangkajene and Islands Regency. Community Service Activities (PKM) is one of the realizations of the tridharma of higher education organized by ADPERTISI in collaboration with the Pangkep Regency Government, aimed at providing solutions to real problems that exist in The community in Bowong Cindea Village, Bungoro District, Pangkep Regency is mainly housewives who have small businesses (home industries). The benefit of this activity is that this PKM activity encourages lecturers who are members of the ADPERTISI organization to interact directly with residents in Pangkep Regency. especially in Bowong Cindea Village in socializing the importance of financial planning and management for their small businesses in improving family welfare. The implementation of Community Service activities is carried out using lecture, tutorial and discussion methods. The PKM activity was attended by the Head of Bowong Cindea Village along with Bowong Cindea Village staff, the Chairperson of the PKK movement. The people of Bowong Cindea Village, especially housewives who have home businesses (hme industry). The presenter provides answers: For processing halal labels/Halal Labels, you must meet administrative requirements such as Business Identification Number (NIB), KTP, NPWP and can be submitted online on the BPJPH page (the body that administers halal product guarantees). Apart from that, there are several institutions that can bridge MSMEs to process Halal Permits
PENGARUH ENTERPRISE RESOURCH PLANNING (ERP) DAN KOMPETENSI SUMBER DAYA MANUSIA (SDM) TERHADAP KUALITAS PENYAJIAN LAPORAN KEUANGAN PADA PT. PLN (PERSERO) UIP3B SULAWESI ISWANDY, ISWANDY; DIANA, FINA; IRMAWATI, IRMAWATI
Patria Artha Management Journal Vol 8, No 2 (2024): Patria Artha Management Journal
Publisher : Patria Artha University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33857/pamj.v8i2.898

Abstract

The purpose of this research is to determine the influence of Enterprise Resource Planning (Erp) and Human Resource Competency (HR) on the quality of financial report presentation at Pt. PLN (Persero) UIP3B Sulawesi.This type of research is quantitative research and is classified as population research using a questionnaire as a data collection tool with a population size of 51 strategic employees of the company PT PLN (Persero) Sulawesi Expense Management Center Distribution Unit (P3B) who use ERP.The research results show that Enterprise Resources Planning (ERP) has no and no significant effect on the quality of financial report presentation. Human Resource Competency has a positive and significant effect on the quality of financial report presentation. There is an influence of Enterprise Resources Planning (ERP) and Human Resources Competency which simultaneously influence the quality of financial report presentation.
PENGARUH FINANCIAL KNOWLEDGE, DAN FINANCIAL ATTITUDE, TERHADAP FINANCIAL MANAGEMENT BEHAVIOR PADA KARYAWAN AIRNAV INDONESIA CABANG MAKASSAR Halim, Abdul; Diana, Fina; Ratnasari, Andi
Patria Artha Journal of Accounting dan Financial Reporting Vol 8, No 2 (2024): Patria Artha Journal of Accounting& Financial Reporting
Publisher : Universitas Patria Artha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33857/jafr.v8i2.904

Abstract

The purpose of this research is to determine the influence of financial knowledge and financial attitude on the financial management behavior of Airnav Indonesia Makassar branch employees. This type of research is quantitative research and is classified as population research using a questionnaire as a data collection tool with a population of 120 and a sample using the Slovin formula of 55 employees of Airnav Indonesia Makassar Branch, ATC Unit. The analytical method in this research uses multiple linear regression analysis. The research results show that Financial Knowledge has a significant and influential effect on Financial Management Behavior. Financial Attitude has a significant effect and is the most dominant variable on Financial Management Behavior.
PENILAIAN LAPORAN KINERJA KEUANGAN PADA PT. PLN (PERSERO) Sutiara, Silfa Sutiara; Diana, Fina; Mannaga, Idham
Patria Artha Journal of Accounting dan Financial Reporting Vol 9, No 1 (2025): Patria Artha Journal of Accounting& Financial Reporting
Publisher : Universitas Patria Artha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33857/jafr.v9i1.929

Abstract

This study aims to examine, identify, and evaluate the financial health of PT. PLN (Persero) by analyzing key financial ratios. The assessment focuses on four main categories: Profitability Ratios (Return on Equity/ROE and Return on Investment/ROI), Liquidity Ratios (Cash Ratio and Current Ratio), Activity Ratios (Loan Rate and Reserve Rate), and Solvency Ratios (Capital to Total Assets Ratio). The evaluation is conducted in accordance with the standards outlined in the Decree of the Minister of State-Owned Enterprises No: KEP-100/MBU/2002. A descriptive method with a quantitative approach is employed in this research. The data analyzed consists of PT. PLN (Persero)’s financial statements for the period of 2020 to 2022, using financial ratio analysis as the main analytical tool. The findings indicate that the financial performance of PT. PLN (Persero) during the 2020–2022 period was classified as less sound, receiving a BB rating. This assessment is based on the financial ratio benchmarks set by the Ministry of StateOwned Enterprises and reflects the overall financial condition of the company.
Pelatihan Kewirausahaan Rumah Tangga: Membangun Usaha Rumahan Modal Kecil dengan Hasil Maksimal Diana, Fina; Ridwan, Ridwan; Ilham, Ilham; Murniati, Murniati
Patria Artha Journal of Community (PKM) Vol. 5 No. 2 (2025): Patria Artha Journal of Community
Publisher : Universitas Patria Artha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33857/pajoco.v5i2.994

Abstract

This Community Service (PKM) activity aims to empower housewives in Bangkala Village, Manggala District, Makassar City through home entrepreneurship training. This training focused on improving knowledge, skills, and motivation in building home businesses with small capital but maximum results. The results of the activity showed an increase in participants' understanding of the concepts of entrepreneurship, business management, and digital marketing. Participants generated various business ideas such as cookies, trendy drinks, and handicrafts. This activity succeeded in fostering an entrepreneurial spirit and encouraging the birth of new entrepreneurs at the household level. The main conclusion from this material is that small capital home businesses have great potential to grow if supported by creativity, good management, the right marketing strategy, and a willingness to start from small steps. The motivational message conveyed is 'Great success always begins with small steps
KEBIJAKAN HUTANG, PROFITABILITAS DAN KEBIJAKAN DIVIDEN TERHADAP NILAI PERUSAHAAN PERTAMBANGAN Diana, Fina; Mannaga, Idham; Setiadi, Farhan Wahyu
Patria Artha Journal of Accounting dan Financial Reporting Vol 7, No 1 (2023): Patria Artha Journal of Accounting dan Financial Reporting
Publisher : Universitas Patria Artha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33857/jafr.v7i1.686

Abstract

The effect of debt policy, profitability and dividend policy to firm value of mining on the IDC in 2016-2021. The analytical method used is descriptive statistics, gives a brief description of the results of the research test, and uses the classical assumption test, hypothesis testing using multiple linear regression analysis and the coefficient of determination. The results of this study indicate that partially there is no influence and no significant debt policy on the value of mining companies on the IDX in 2016-2021. Partially there is no influence and no significant profitability on the value of mining companies on the IDX in 2016- 2021. Furthermore, there is a partial and significant effect of dividend policy on the value of mining companies on the IDX in 2016-2021. Simultaneously the independent variables of debt policy, profitability, and dividend policy have a significant and significant effect on the value of mining companies on the IDX in 2016-2021.
AKUNTABILITAS DAN EFEKTIVITAS PENGELOLAAN ALOKASI DANA DESA Sari, Firda; Diana, Fina; S, Suhendra
Patria Artha Journal of Accounting dan Financial Reporting Vol 6, No 2 (2022): Patria Artha Journal of Accounting dan Financial Reporting
Publisher : Universitas Patria Artha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33857/jafr.v6i2.627

Abstract

This study aims: (1) to analyze accountability for the management of village fund allocations (ADD) in Maccini Baji Village (2) to analyze the effectiveness of village fund allocation management (ADD) in Maccini Baji Village. Data collection methods used in this research are literature study, interviews and documentation. Furthermore, the research results were analyzed through descriptive-qualitative methods. The data used in this study are primary data and secondary data with the research subjects consisting of the Village Head, Village Secretary, Head of Affairs/staff, and the Maccini Baji Village Community who have an understanding of the management of village fund allocations. The results of this study show that in the implementation of accountability for managing village fund allocations in Maccini Baji village, which is measured using indicators, it is in accordance with Minister of Home Affairs Regulation Number 20 of 2018. Meanwhile, the analysis of the effectiveness of the management of Maccini Baji village fund allocation which is measured using the effectiveness ratio in 2019 and 2020 are in the effective category. This is evident from the success of the Village Government as well as community participation in managing the Village Fund Allocation income, and being able to maximize the needs of the community so that it is felt well by the village community.
ANALISIS PERKEMBANGAN KEMAMPUAN KEUANGAN DAERAH DALAM MENDUKUNG PELAKSANAAN OTONOMI DAERAH DI KABUPATEN LUWU UTARA Bosso, Elvin; Diana, Fina; Asirah, Andi
Patria Artha Journal of Accounting dan Financial Reporting Vol 5, No 1 (2021): Patria Artha Journal of Accounting dan Financial Reporting
Publisher : Universitas Patria Artha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33857/jafr.v5i1.423

Abstract

Penelitian ini bertujuan untuk mengetahui tingkat perkembangan kemampuan keuangan di Kabupaten Luwu Utara dalam rangka mendukung pelaksanaan Otonomi daerah. Metode analisis yang digunakan dalam penelitian ini adalah metode analisis deskriptif dan kuantitatif. Data yang digunakan merupakan data sekunder dari instansi pemerintah terkait, yakni mengenai Anggaran Pendapatan dan Belanja Daerah (APBD) dalam kurun waktu 2016-2019. Hasil analisis deskriptif menunjukkan bahwa dari tahun 2016-2019 pendapatan Kab. Luwu Utara terus mengalami peningkatan, Ini disebabkan karena prosentase peningkatan pendapatan daerah mengalami peningkatan yang hampir mendekati prosentase peningkatan belanja daerah. Adapun jika dilihat dari hasil analisis kuantitatifnya, dapat disimpulkan bahwa Kab. Luwu Utara belum mampu secara keuangan dalam membiayai sendiri kegiatan penyelenggaraan pemerintahan di daerahnya. Ini terlihat dari masih rendahnya proporsi PAD terhadap TPD dari tahun 2016-2019, dengan rata-rata sebesar 20,59%. Perhitungan rasio kemandirian Kab. Luwu Utara menunjukkan hasil rata-rata sebesar 6,35%. Hal tersebut menggambarkan bahwa Kab. Luwu Utara memiliki pola hubungan instruktif, dimana ketergantungan finansial terhadap pemerintah pusat masih sangat tinggi.
EFEKTIVITAS PENGELOLAAN DANA DESA DALAM PEMBANGUNAN INFRASTRUKTUR LINGKUNGAN DI DESA BINUANG Renaldi, Renaldi; Diana, Fina; Asirah, Andi
Patria Artha Journal of Accounting dan Financial Reporting Vol 9, No 2 (2025): Patria Artha Journal of Accounting& Financial Reporting
Publisher : Universitas Patria Artha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33857/jafr.v9i2.971

Abstract

This research aims to analyze the effectiveness of Village Fund management in the development of environmental infrastructure in Binuang Village, Libureng District, Bone Regency. The research focus includes transparency, participation and accountability as the main principles of good village financial governance. The approach used is descriptive qualitative through observation, interviews and documentation. Data was obtained from primary sources such as the village head, village secretary and village treasurer, as well as secondary sources in the form of village financial reports for 2020–2022. The research results show that the management of village funds in the construction of facilities and infrastructure in Binuang Village, Libureng District, Bone Regency, can be concluded that development funds are managed well, transparently, accountably and participatively. However, there are disparities in environmental infrastructure development. In 2020, development will only focus on Binuang Hamlet and the construction of drilled wells in Kau-Kaue Hamlet. In 2021, development will be more evenly distributed, but in 2022, development will again be concentrated in Binuang, Lacumpe and Paddusa hamlets. This reflects the management priorities of the village government.
DETERMINAN KUALITAS AUDIT SATUAN PENGAWASAN INTERN PT. JASA RAHARJA Akbar, Akbar; Lubis, Bastian; Diana, Fina; Nurmiati, Nurmiati
Patria Artha Journal of Accounting dan Financial Reporting Vol 8, No 1 (2024): Patria Artha Journal of Accounting dan Financial Reporting
Publisher : Universitas Patria Artha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33857/jafr.v8i1.832

Abstract

This research aims to analyze the influence of integrity, independence, competence and information technology systems on the audit quality of PT Jasa Raharja's internal supervision unit, both partially and simultaneously, as well as the dominant variables that influence it. The population in this study was all 41 PT Jasa Raharja Internal Audit Unit Auditors. Thus, this research is a population or census study, namely 41 respondents. Data analysis in the research used multiple linear regression analysis with the F test and t test. The results of the research show that integrity, independence, competence and information technology systems partially have no effect on the audit quality of the PT Jasa Raharja Internal Audit Unit, while integrity, independence, competence and information technology systems simultaneously influence the audit quality of the PT Jasa Raharja Internal Audit Unit and competency is the most dominant variable influencing the audit quality of the PT Jasa Raharja Internal Audit Unit, so the better an auditor's competency, the better the audit quality of the PT Jasa Raharja Internal Audit Unit.
Co-Authors A Halim Akbar Akbar Andi Asirah Andi Ratnasari, Andi Astuty, Putu Anggreyani Widya Bosso, Elvin Hala, Yusriadi Idham Mannaga Ilham Ilham Irmawati Irmawati Irvan , Nurmiati Irwan Rahman, Irwan Iswandy, Iswandy Lubis, Bastian Murbayani Murbayani, Murbayani Murniati Murniati Nuraisya, Siti Nurmiati Nurmiati Renaldi Renaldi Ridwan, Ridwan Risnah, Andi Rustam, Andi Rustam S, Suhendra Sari, Firda Setiadi, Farhan Wahyu Solissa, Ferdinando Sutiara, Silfa Sutiara