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Improvement Quality of Financial Statements Through Application of Goverment Accounting Standards and Good Governance Nurmiati, Nurmiati; Lubis, Bastian
Patria Artha Journal of Accounting dan Financial Reporting Vol 2, No 1 (2018): 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.v2i1.117

Abstract

The Study aims to analyze improvement quality of financial report through application of governance accounting standards and good governance. Analyzed the data obtained by usinganalysis quantitative. Quantitative analysis includes multiple regression analysis, coefficient ofdetermination analysis and hypothesis throuhh t test and f test. The results of research andstatistical analysis using shows that the quality of financial statements is influenced by theapplication of government accounting standards and good governance.
EFEKTIVITAS DAN EFISIENSI KINERJA DINAS PEKERJAAN UMUM KABUPATEN ENREKANG Nurmiati, Nurmiati; Lubis, Bastian; Yanti, Irma
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.v7i1.687

Abstract

This research was conducted to assess the Effectiveness and Efficiency of performance at the Enrekang Regency Public Works Office. The method used in this study is a quantitative descriptive method, namely analyzing the realization of the 2018 to 2021 Public Works Department budget and expenditure budget using effectiveness ratios and efficiency ratios. The results of the study show that the levels and criteria for the effectiveness of using the budget and the realization of the Enrekang Regency Public Works Office for 2018-2021 vary widely. The implementation of the 2018-2021 Expenditure Budget is said to be quite effective Judging from these calculations, the performance of the Enrekang Regency Public Works Office is quite effective because the average result achieved is 84.26%, while for budget calculations regarding the level of efficiency in spending each year the criterion is said to be efficient because based on 2018 calculations it was 80.20%, year 2019 amounted to 77.86%, 2020 amounted to 78.80% and 2021 amounted to 13.09%. Judging from these calculations, the performance of the Enrekang Regency Public Works Office is efficient because the average result achieved is 62,48%.
Kinerja Keuangan Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Jumriani, Jumriani; Nurmiati, Nurmiati; Lubis, Bastian
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.v9i2.966

Abstract

Financial ratio analysis is an effective method to determine the financial performance of a company, which includes both internal and external aspects. In addition, financial analysis functions to evaluate the financial condition of a company which aims to make a decision on a financial problem that occurs. This study uses a quantitative method by focusing on the company's financial performance, the types and sources of data used are secondary data in the form of balance sheets, profit and loss statements and data needed from 2020 to 2022, the data was taken from 25 (twenty five) companies listed on the Indonesia Stock Exchange in the Food and Beverage industry sector. The company sampling technique uses the Purposive Sampling technique. The analysis used is a quantitative analysis consisting of profitability ratios, liquidity ratios and solvency ratios, based on the research, the research results obtained from 25 (twenty five) companies listed on the Indonesia Stock Exchange in the Food and Beverage industry sector have quite good performance, this is evidenced by quite good use of profitability ratios, liquidity ratios and solvency ratios because they increase every year. The financial performance results of 25 (twenty five) companies listed on the Indonesian Stock Exchange in the Food and Beverage industry sector received very good criteria. 
PERANAN PAJAK DAERAH DI KOTA MAKASSAR Nurmiati, Nurmiati; Lubis, Bastian
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.v5i1.424

Abstract

Pajak daerah sebagai salah sumber penerimaan pendapatan asli daerah pada pemerintah Kota Makassar, pajak daerah ini mampu memberikan peran yang besar jika digali dan dikelola dengan baik. Tujuan penelitian ini adalah untuk mengetahui peranan pajak daerah dalam meningkatkan pendapatan asli daerah pada pemerintah Kota Makassar. Penelitian ini merupakan penelitian deskriptif kuantitatif dengan jenis data yang digunakan dalam penelitian ini sebagian besar menggunakan data sekunder berupa laporan realisasi anggaran Pemerintah Daerah Kota Makassar Tahun 2016-2020 yang diperoleh dari Badan Pengelolaan Keuangan dan Aset Daerah. Hasil penelitian menunjukkan pertumbuhan pajak daerah dan PAD mengalami fluktuasi dari tahun ke tahun selama periode 3 tahun terakhir 2108-2020, selanjutnya dari segi efektivitas secara rata-rata tingkat efektivitas PAD dan pajak daerah masing-masing sebesar 85,27% dan 88,26% keduanya berada pada kategori cukup efektif. Dengan demikian maka Pajak daerah sangat berperan dalam menunjang penyelenggaraan pemerintahan dan pembiayaan pelaksanaan pembangunan daerah di Kota Makassar, hal ini dapat dilihat dari kontribusi penerimaan pajak daerah terhadap PAD Kota Makassar yang sangat besar dibanding dengan sumber PAD yang lainnya dalam hal ini pajak daerah Kota Makassar mampu menyumbang kontribusi terhadap PAD sebesar 79,30%.
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.
ANALISIS PENDAPATAN CV. RAHMAT DI ERA PANDEMIC COVID-19 Nurmiati, Nurmiati; Nurwahyuni, Nurwahyuni; Ilham, Ilham; Lubis, Bastian
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.v6i2.626

Abstract

This study aims to determine and analyze the impact of Covid-19 on the income of Tent And Decoration at CV. Grace. This research is a quantitative descriptive research using frequency distribution data analysis. The results showed that the covid-19 pandemic resulted in Tent And Decoration income at CV. Rachmat experienced a very significant decline where the pattern of customers and the number of customers experienced a very drastic change as well as related to the profits obtained even though the rental prices set tended to be competitive.
UPAYA PENINGKATAN PENGETAHUAN SISWA SEKOLAH DASAR MENGENAI JAJANAN SEHAT DAN MAKANAN BERGIZI DI SDN 03 BUKIT TAMBUN TULANG Rahmaddiansyah, Refa; Nurmiati, Nurmiati; Rusti, Sukarsi; Fettriwanti, Fettriwanti; Hendra, Gabriel Septian
Jurnal Pengabdian Pada Masyarakat METHABDI Vol 3 No 2 (2023): Jurnal Pengabdian Pada Masyarakat METHABDI
Publisher : Universitas Methodist Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46880/methabdi.Vol3No2.pp144-149

Abstract

Over the past few decades, new approaches to health promotion have been developed. The target of health promotion is all ages, including children. Elementary school-age children do not yet know what is good for their physical health, including choosing healthy snacks. Consuming unsafe food can cause health problems in groups of people, leading to increasing health disparities globally. Children buy snacks based on their preferences without paying attention to the food ingredients. Children still have relatively little knowledge about healthy snacks. The aim of this activity is to provide outreach to educate elementary school-age children about healthy snacks and the importance of balanced nutrition. Community service activities were carried out on July 28 2021 from 07.30 WIB to 10.30 WIB in the classrooms of SD Negeri 03 Bukit Tambun Tulang attended by students in grades 4 and 5 and accompanied by teachers. The activity consists of 3 stages, including the preparation stage, followed by the implementation stage, and closing with the evaluation stage. The activity was carried out by the Andalas Nagari IV Koto Hilie University KKN Team which is a collaboration from various departments. It is hoped that the results of this community service can shape students' attitudes and behavior towards improving health, especially in choosing healthy snacks and nutritious food at school and at home. During the implementation of this community service activity, students and teachers actively participated in this activity. Through the evaluation carried out at the end of the event, students and teachers gave positive responses, and it is hoped that similar activities can improve the understanding and skills of teachers and students at SDN 03 Bukit Tambun Tulang.
Kolaborasi Lintas Negara: Integrasi Biologi Terapan dan Budaya Minangkabau dalam Pengabdian Masyarakat Internasional di Universiti Malaya Mildawati, Mildawati; Solfiyeni, Solfiyeni; Nurmiati, Nurmiati; Dahelmi, Dahelmi; Audina, Zikkra
Jurnal Pengabdian kepada Masyarakat Nusantara Vol. 6 No. 3 (2025): Edisi Juli - September
Publisher : Lembaga Dongan Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55338/jpkmn.v6i3.6560

Abstract

Kegiatan pengabdian masyarakat internasional ini merupakan bentuk kolaborasi akademik dan sosial antara Universitas Andalas (UNAND) dan Universitas Malaya (UM), yang turut melibatkan komunitas lokal seperti Bundo kanduang Kerapatan Adat Nagari (KAN) Limau Manis dan Ikatan Keluarga Minangkabau Malaysia (IKMM). Tujuan utama kegiatan ini adalah memperkuat hubungan kelembagaan melalui lokakarya biologi terapan dan pertukaran pengetahuan berbasis nilai-nilai budaya Minangkabau. Permasalahan yang diidentifikasi mencakup terbatasnya integrasi pengetahuan biologis dalam konteks lintas budaya dan kurangnya media komunikasi efektif antar komunitas akademik dan masyarakat. Dengan pendekatan partisipatif, kegiatan ini meliputi lokakarya tematik, diskusi ilmiah, serta pertunjukan budaya yang menampilkan artefak tradisional seperti piring hitam yang masih tersimpan dan relevan hingga kini di Museum Universiti Malaya. Hasil kegiatan menunjukkan peningkatan pemahaman peserta terhadap penerapan biologi dalam kehidupan sehari-hari dan penguatan jejaring kerja sama antara institusi pendidikan dan masyarakat adat. Pendekatan berbasis budaya lokal terbukti efektif dalam menjembatani perbedaan dan memperkuat komunikasi ilmiah lintas negara. Kegiatan ini memberikan kontribusi penting dalam mendukung diplomasi akademik, pelestarian budaya, dan pemberdayaan masyarakat melalui ilmu hayati.
Rancang Bangun Aplikasi Laporan Keuangan Pada PT.Karya Budi Utama Menggunakan PHP dan MySQL Nurmiati, Nurmiati; Setiawan, Iwan; Suparianto, Rishi
Jurnal Minfo Polgan Vol. 13 No. 2 (2024): Artikel Penelitian
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/jmp.v13i2.14191

Abstract

PT. Karya Budi Utama adalah sebuah perusahaan dagang yang menjual bahan bakar minyak (BBM). Alamatnya di Jalan lintas Prabumulih-Muara Enim KM 116, desa Talang Padang kecamatan Belimbing kabupaten Muara Enim. Penyusunan laporan keuangan pada PT. Karya Budi Utama ini sudah memanfaatkan teknologi komputer, tetapi data-data keuangannya masih dicatat manual di buku kemudian dari catatan itu disusun laporan keuangannya menggunakan aplikasi Microsoft Excel. Sistem yang digunakan ini tidak efisien dan kurang efektif karena lebih banyak membutuhkan waktu dan tenaga dalam prosesnya, lebih rentan mengalami kerusakan dan kehilangan data keuangan yang dicatat secara manual tersebut. Penelitian ini bertujuan untuk membuat sebuah aplikasi yang dapat memudahkan pihak PT. Karya Budi Utama dalam pembuatan laporan keuangan. Penelitian ini menggunakan metode deskriptif kualitatif dimana sumber-sumber data ini terdiri dari data primer dan data sekunder. Pembuatan aplikasi ini menggunakan bahasa pemrograman PHP dengan bantuan aplikasi Visual Studio Code dan menggunakan database MySQL.
ANALISIS STRUKTUR MODAL DALAM MENINGKATKAN LABA PADA PT. LOTTE CEMICAL TITAN, TBK Nurmiati, Nurmiati; Pratiwi, Aliah
Jurnal Manajemen Vol. 12 No. 1 (2022): JURNAL MANAJEMEN VOL. 12 NO. 1 JUNI 2022
Publisher : Fakultas Ekonomi Universitas Sarjanawiyata Tamansiswa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30738/jm.v12i1.3062

Abstract

This study aims to determine the capital structure used by PT. Lotte Cemical Titan, Tbk in increasing profits. This type of research is descriptive by using research instruments in the form of a list of tables containing data on total debt, total assets, total equity and net profit after tax at PT. Lotte Cemical Titan, Tbk. The population used in this study were all financial statements of PT. Lotte Cemical Titan, Tbk since being listed on the IDX from 1988 to 2020, for 32 years. The sample in this study is the financial statements of PT. Lotte Cemical Titan, Tbk for 10 years, from 2011 to 2020 using purposive sampling. Data collection techniques using documentation and literature study. The data analysis technique uses data analysis by component ratios used to measure capital structure, namely Debt To Asset Ratio (DAR) and Debt To Equity Ratio (DER), as well as ratios to measure profit, namely Return On Assets (ROA) and Return On Equity (ROE), in this study also used one-party t-test data analysis (One Sample t-test). The result of this research is PT. Lotte Cemical Titan, Tbk is not good at managing the company's capital structure in increasing profits.
Co-Authors Abd. Kadir Abdul Hamid Abubakar, Achmad Adiaksa, Baso Witman ADILA, NUR Agus Arman, Agus Agustian Agustian Ahmad Afiif, Ahmad Ahmad Fadli AHMAD JUNAEDI Akbar Akbar Akhmad Jafar Ali, St. Aminah Aminuddin Prahatama Putra Amir Amir Andriani, Reni Anik Aspirin Anissa, Fausiyah Antasionasti, Irma Anthoni Agustien Aprianti, Ulfa Apriyelita, Annisa Arie Anggraini Arnianti Arnianti Asikin, Siti Badria` Asmayani, Asmayani Asmayani, Kaswari Asmin, Risna Yunita Asriana Asriana, Asriana Audina, Zikkra Awaliah, Ainun ayu Kalista Bachtiar, Irmah Halimah Baharuddin Baharuddin Bambang Kusbandrijo Cayati, Cayati Chandra Pribadi Dahelmi Dahelmi Deswati Deswati Devin, Devin Dila Fitria Dirham, Izza Fadhlinah Djunaedi Djunaedi Djurumudi J, Khairunnisa Noervaqriani Dwiani, Afe Dwisa Putra, Wahyu Efrizal Efrizal eka rahmawati Ekaningtiyas, Maya Erliza Hambali Ernawati Ernawati Fachry Abda El Rahman Faig Aizy, Fayadh Fariz Pari, Rizfi Fauzia Bakhtiar Fauziah, Ayu Bella Febrianti, Magfirah Febrianti, Mifta Fery, Fery Fettriwanti, Fettriwanti Fevria, Resti Fina Diana Firman Firman Firmansyah Firmansyah FITRAH AMALIA Fitri Deswita Fitri, Nurul Fitri, Nurwijaya G, Hasriani Gafur, Gafur Gayatri, Wulan Gazali, Zulkarnain Gustina Indriati Hadijah Hadijah Hairunnisa Hairunnisa Hakim, Akhmad Nur Halizah Halizah Hamansah Handayani, Eka Sri Handayani, Rani Harfa, Nuraliyah Azizah Harianto, Samiin Hadi Hartati, Winda Hasan, Phika Ainnadya Hayati, Sri Ayatina Hendra, Gabriel Septian Hendrianto Hendrianto, Hendrianto Hente, Asri Hermansah Hermansah, Hermansah Hery Fajeriadi Hojang, Basri M Husnul Madihah Hutajulu, Petrus Oktavianus Ibrahim, Muhammad Akmal Ika Aryani Ilham Ilham Intan Pramita, Intan IRA NURIYA SANTI Irawati Irawati Irma Yanti Irmawati Irmawati Irmayani Irmayani Irwan Rahman, Irwan IRWANDA, IRWANDA Isdaryanti, Isdaryanti Ismail Ismail Ismail, Wahyuni Iwan Setiawan Jadespi, Sherly Jannah, Siti Wardatul Jirana, Jirana Julianri Sari Lebang, Julianri Sari Jumriani, Jumriani Jusniaty, Jusniaty Kamaruddin, Muh. Ihsan Kamran, Muhammad Khairunnisa Khairunnisa Kiki Amelia, Kiki Kunaifi Kunaifi L, IDRUS Leli, Leli Lia Masefa, Lia Listari, Nening Lubis, Bastian Mades Fifendy Mahadewi, Erlina Puspitaloka Mahmudah, Yulia Nasibatul Mannahali, Misnah Marhaeni, Marhaeni Marwah, Syarrafah Maryana Maryana, Maryana Masrah Masrah Maya Ekaningtias Mayasari, Rini MENAUNG, FANDY Mesra Damayanti Metatia Monica Miftha Farild Mildaratu, Mildaratu Mildawati Mildawati Mira Nila Kusuma Dewi Mudinillah, Adam Muh. Alfi Syahrin Muhammad Arsyad Muhammad Danial Muhammad Ilham Muhammad Rizaldi Trias Jaya Putra Nurdin Muhammad Sofyan Muhammad Zaini Munir, Abd. Murbayani Murbayani, Murbayani Murniati Murniati Mutemainna Karim Nadiya, Zulfa Narti Narti, Narti Nasir, Yusrianto Nelson Nelson Nilah Ratnasari, Nilah Nirwana, Nirwana Nitasyawal, Mulyani Noni, Nur Nasharuddin Novieta, I. D. Nur Asiah Siregar Nur Faida, Nur Nurhidayah Nurhidayah Nurmina Nurmina, Nurmina Nursaeni Nursaeni, Nursaeni Nurwahyuni P, Fitriana Jufri Parhani, Aan Pariyati, Pariyati Patimang, Andi Periadnadi Periadnadi Petir Papilo Pitriyani Pitriyani Pongsapan, Marchelyn Pratiwi, Aliah Putra, Wahyu Dwisa Putri, Adela Putri, Andi Mega Januarti Putri, Santi Diana Qudratullah, Fyzria Rahmaddiansyah, Refa Rahmah, Andi Rahman, Sari Rahayu Rahman, Suburi Rahman, Sufirman Rahmawati, Agustini Liviana Dwi Ramadhana, Arga Rasbawati, Rasbawati raudatul jannah Ridwan, Ridwan Rijal, Abdul Rahman Khaerul Riswanti, Riswanti Risya Saputri, Risya Rita Eka Izzaty, Rita Eka Roni Jarlis Rosdeviana, Rosdeviana Rostini Rusnam Rusnam Rusnawati Rusnawati, Rusnawati Rusti, Sukarsi Rusydi, Bahrul Ulum Sabriana, Riska Sahli, Muh Sainah, Sainah Iin Samudin, Mohammad Tofan Sanjaya sanjaya Sari, Diah Kharisma Sari, Nurhikma Sari, Wulan Komala Sembiring, Rinawati Septiani, Indri Sholehah, Dina Via Siampa, Jainer Pasca Siti Mariam Sjahruddin, Amran Solfiyeni Solfiyeni Sri Wahyuni Srifitayani, Nur Rahma Suhartini, Eka Suhendra Suhendra Sulaeman Miru Sulistiani Sulistiani, Sulistiani Suloi, Andi Fitra Sumaryanti Sumaryanti Suparianto, Rishi Supiati Supiati Susanti Susanti Suwirmen, Suwirmen Syafrina, Vellin Putri Syamsiara Nur Syamsuddin, Naidin Syarifah Farahdiba Taufiqqurrahman, Taufiqqurrahman Titami, Hania Tohari, Sabit TONDATUAN, ALYCIA GRACE Treasa, Adisty Dwi tri wahyuni Tri Yulianti, Tri Ula, Zumrotul Ulfiani Rahman Waddi Fatimah Wahyudi Wahyudi Wahyudi, Rifki Wahyuningsih Wahyuningsih Wayan Kantun Widia Astuti Widya Anggrayesti Wilna Sari Wulandari, Andi Sri Rezky Yana Ameliana Yaqutunnafis, Lale Yaumi, Ema Nuzulul Yuliati, Ni Made Yunita Kristina Yunus, Ahyuni Zakaria, Indra Junadi Zelvia Misdar Zuhri Syam Zulkarnain, A.