Article Per Year (5 Year)
p-Index From 2020 - 2025
0.444
P-Index
This Author published in this journals
All Journal Patria Artha Journal of Accounting Dan Financial Reporting Jurnal Inovasi dan Pelayanan Publik Makassar
Fina Diana
Fakultas Ekonomi Universitas Patria Artha
Civil Engineering, Building, Construction & Architecture Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Energy Environmental Science

Published : 3 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 3 Documents
Search

 1 
KAJIAN KONTRIBUSI PD. PARKIR DAN PD. PASAR TERHADAP PENDAPATAN ASLI DAERAH KOTA MAKASSAR Nurmiati Nurmiati; Fina Diana; Lasmana Lasmana
Jurnal Inovasi dan Pelayanan Publik Makassar Vol 3 No 1 (2019): Jurnal Inovasi dan Pelayanan Publik Makassar
Publisher : Badan Penelitian dan Pengembangan Daerah Kota Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (290.015 KB)

Abstract

One of the sources of Makassar City's PAD is sourced from the results of the management of separated regional assets whose management is handed over to the regional companies that have been formed. The Makassar City Government has several regional companies, including the Makassar Raya Regional Parking Company and the Makassar Raya Regional Market Company. This study aims to analyze the potential of PD. Parking and PD. Market in increasing contribution to Regional Original Revenue. The population in this study consisted of managers of PD. Market and PD. Parking as well as objects and users of parking services and markets. The sample selection is done by purposive sampling and accidental sampling. The data collection method is done by observation, interview and documentation while the data analysis used is a contribution analysis and calculation of the potential. The results showed that contribution PD Makassar Raya parking against PAD Makassar City from 2014-2018 is very small, only around 0.024% to 0.097% and on average 0.052%. Contributio PD Makassar Raya's market towards PAD Makassar City from 2014-2018 is very small, only around 0.022% to 0.095% and on average 0.046%. The potential for real acceptance of parking services on the side of a public road based on a survey of parking points can be increased to Rp23,607,531,148, - The potential for real acceptance of market services based on market activity can be increased to Rp. 30,788,432,000. While the optimal potential based on the number of service objects owned by each market unit is Rp. 50,670,426,000.- Some policy recommendations that can be taken such as: The government is asked to set dividend targets based on real potential in the field. Optimization of revenue sourced from PD. Parking by applying a prepaid ticket system. And Creating a parking management auction system for third parties at potential parking locations. It is necessary to make strict regulations from the government for micro economic growth, especially in traditional markets and a feasibility study and development of TPE must be made in several roads in Makassar City.
DETERMINAN KUALITAS AUDIT SATUAN PENGAWASAN INTERN PT. JASA RAHARJA Akbar Akbar; Bastian Lubis; Fina Diana; 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 Siti Nuraisya; Fina Diana
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 
Co-Authors Akbar Akbar Bastian Lubis Lasmana Lasmana Nurmiati Nurmiati Siti Nuraisya