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All Journal Jurnal Akuntansi Multiparadigma The International Journal of Accounting and Business Society Hasanuddin Economics and Business Review Yumary: Jurnal Pengabdian kepada Masyarakat Contemporary Journal on Business and Accounting Journal of Islamic Business Management Studies (JIBMS) Journal Economics Technology and Entrepreneur Akrual: Jurnal Bisnis dan Akuntansi Kontemporer
Yohanis Rura
Universitas Hasanuddin
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Industrial & Manufacturing Engineering Social Sciences Other

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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.
Pengaruh Risiko Kredit, Risiko Likuiditas, dan Efisiensi Operasional terhadap Kinerja Keuangan Perbankan Indonesia amelia, sitti rahmah; Rura, Yohanis; Nagu, Nadhirah
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.v19i01.50225

Abstract

Penelitian terdahulu menunjukkan hasil yang belum konsisten mengenai pengaruh risiko kredit, risiko likuiditas, dan efisiensi operasional terhadap kinerja keuangan perbankan, sehingga hubungan antara faktor-faktor tersebut masih memerlukan pengujian lebih lanjut. Penelitian ini bertujuan untuk mengidentifikasi dan menganalisis pengaruh risiko kredit, risiko likuiditas, dan efisiensi operasional terhadap kinerja keuangan. Subjek penelitian adalah perusahaan sektor perbankan yang terdaftar di Bursa Efek Indonesia periode 2022–2024. Populasi penelitian terdiri atas perusahaan perbankan konvensional yang terdaftar di Bursa Efek Indonesia. Pemilihan sampel menggunakan teknik purposive sampling dan menghasilkan 21 perusahaan perbankan konvensional dengan total 48 observasi perusahaan-tahun. Data yang digunakan merupakan data sekunder berupa laporan tahunan perusahaan yang diperoleh dari situs resmi Bursa Efek Indonesia. Metode analisis data yang digunakan adalah analisis regresi linear berganda. Hasil penelitian menunjukkan bahwa risiko kredit berpengaruh negatif, sedangkan risiko likuiditas dan efisiensi operasional berpengaruh positif terhadap kinerja keuangan perbankan.
Co-Authors Abdul Hamid Habbe, Abdul Hamid amelia, sitti rahmah Annisa, Alifah Anwar, Anas Iswanto Bambang Subroto Darwis Said, Darwis Diandra Chintafasya Mahanggi Eko Ganis Sukoharsono Endang Tri Pratiwi Ferdiansah, Muhammad Irdam Fitranto, Radinka Fikrah Fitriadi Fitriadi Haliah, Haliah Hamid Habbe, Abdul Hermita Arif Irdam Ferdiansah, Muhammad Made Sudarma Mahyuddin, Nurul Izzah Mediaty Muhammad Try Dharsana Nagu, Nadhirah Nirwana, Nirwana Oktavian Pasoloran, Oktavian Rasyid, Syarifuddin Riza Praditha Rosidi Rosidi Syarif, Muh. Nur Irfan Syarifuddin Syarifuddin