Article Per Year (5 Year)
p-Index From 2021 - 2026
2.862
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 : 15 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 15 Documents
Search

 1   2 
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): 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.
DAMPAK COVID-19 TERHADAP PENDAPATAN USAHA PEDAGANG KAKI LIMA DI LAPANGAN GEDUNG OLAHRAGA SUDIANG KOTA MAKASSAR Nuraisya, Siti; Diana, Fina
Patria Artha Journal of Accounting dan Financial Reporting Vol 7, No 2 (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.v7i2.745

Abstract

The Covid-19 pandemic has brought many impacts in various fields of life in Indonesia, one of which is the economic sector. In the economic field, there is a decrease in income due to at least buying andbselling that is felt by all groups in society. Street vendors (PKL) who belong to the informal group alsobfeel the impact of this pandemic. Since the government issued the Large-Scale Social Restriction (PSBB) policy, this has made street vendors lose their buyers, which resulted in a decrease in income.The purpose of this study is to describe the impact of COVID-19 on street vendors (PKL) in the Sudiang Sports Building field, Makassar City so that they can survive in the midst of the COVID-19 pandemic and describe the strategies used during the pandemic.The research method used is qualitative. The results of this study are (1) the loss of buyers and customers because when the PSBB policy is implemented people prefer to stay at home and are reluctant to leave the house if it is not important. (2) This decrease in income is a follow-up impact when buyers are reduced because it will automatically reduce their income as well. (3) Street vendors make strategies sothat they can maintain their business and fulfill their daily needs 
KINERJA ORGANISASI KANTOR UNIT PENYELENGGARA PELABUHAN KELAS III SAPE PROVINSI NUSATENGGARA BARAT Rahman, Irwan; Nurmiati, Nurmiati; Diana, Fina
Patria Artha Management Journal Vol 6, No 1 (2022): Patria Artha Management Journal
Publisher : Patria Artha University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33857/pamj.v6i1.582

Abstract

This study aims to explain the organizational performance of the Class III Sape Port Operator Unit Office, West Nusatenggara Province. The data analysis technique used is a quantitative descriptive method, which describes the results of questionnaires and interviews obtained. The results showed that the organizational performance of the Sape Class III Port Operator Unit Office with an average score of 2.94 or was in the good enough category where the highest average score was on the accountability indicator, which was 3.18 or was in the good enough category while the lowest score lies in the service quality indicator, which is 2.66 or is in the fairly good category.
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 Irvan, Nurmiati Irwan Rahman, Irwan Ismail Ismail Iswandy, Iswandy Lubis, Bastian Murbayani Murbayani, Murbayani Murniati Murniati Nuraisya, Siti Nurindasari, Sri Nurmiati Nurmiati Renaldi Renaldi Ridwan, Ridwan Risnah, Andi Rustam, Andi Rustam S, Suhendra Sari, Firda Setiadi, Farhan Wahyu Solissa, Ferdinando Sutiara, Silfa Sutiara Syarif, Irwan