Article Per Year (5 Year)
p-Index From 2020 - 2025
0.817
P-Index
This Author published in this journals
All Journal Patria Artha Management Journal Patria Artha Journal of Accounting Dan Financial Reporting
S, Suhendra
Unknown Affiliation
Economics, Econometrics & Finance

Published : 4 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 4 Documents
Search

 1 
PERAN PENDIDIKAN DAN PELATIHAN TERHADAP KUALITAS LAPORAN KEUANGAN DESA DI KECAMATAN MANGARABOMBANG KABUPATEN TAKALAR REZKYAWAN, REZKYAWAN; Lubis, Bastian; S, Suhendra
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.v8i2.897

Abstract

This research was conducted in Mangarabombang District, Takalar Regency with the aim of finding out the role of education and training for village financial statements based on Government Regulation Number 71 of 2010 concerning Government Accounting Standards.This study shows that education and training play an important role in the understanding and management of village financial statements. Informants with Master's and Bachelor's education backgrounds have an easier time understanding village financial statements, while those with a high school education background have difficulties. The training has been proven to improve the ability of Village Heads, Village Secretaries, and Heads of Financial Affairs to prepare reports, manage finances, and use systems such as the Village Financial System (SISKEUDES), which plays a role in maintaining transparency and stability of village finances.
IMPLEMENTASI SISTEM PENGEN DALIAN INTERN PEMERINTAH (SPIP) DALAM MEWUJUDKAN GOOD GOVERNANCE PADA BADAN PENDAPATAN DAERAH KABUPATEN GOWA Annisa, Melda; S, Suhendra
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.v7i2.742

Abstract

This study aims to determine the implementation of PP No. 60 of 2008 concerning theGovernment Internal Control System (SPIP) at the Regional Revenue Agency of Gowa Regency by looking at the elements of SPIP, namely the control environment, risk assessment, control activities, information and communication in realizing Good Governance. This type of research is a qualitative research and Bapenda profile and interviews as data collection methods. This study also explains an Agency Theory theory. The implications of Agency Theory theory for this research, can explain the existence of the Regional Government as an institution that can be trusted to act in accordance with the public interest by carrying out its duties and functions appropriately, making financial accountability mandated to it, so that the objectives economy, public services and community welfare can be achieved optimally. The results of this study indicate that the Gowa Regency Regional Revenue Agency has implemented the five elements of the Government's Internal Control System properly and is committed to providing accountability to the community both through the reliability of financial reporting, safeguarding state assets, and compliance with laws and regulations, so as to achieveeffectiveness and efficiency in the implementation of activities carried out for the realization of good state governance, there is an increase in performance which has an impact on increasing PAD (Regional Original Income) in 2020 Rp. 1,833,160,557,136.00/ Year 2021 Rp. 1,841,411,192,535.00.
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 KINERJA KEUANGAN PT. MUSTIKA RATU TBK SEBELUM DAN SELAMA PANDEMI COVID 19 S, Suhendra; Nabila, Nurul
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.v7i1.688

Abstract

This study aims to determine the financial performance of PT Mustika Ratu Tbk before and during the Covid-19 pandemic. Company performance is measured by using financial ratios: liquidity ratio which is analyzed by Current Ratio (CR), activity ratio which is analyzed by total assets turnover (TATO), solvency ratio which is analyzed by debt to equity ratio (DER), and profitability ratio which is analyzed by net profit margin (NPM). This type of research is quantitative research with secondary data analysis. The analytical method in this research is quantitative descriptive analysis method. The results showed that: The results of the research show that: (1) Liquidity Ratio which is analyzed by Current Ratio. Overall, the Financial Performance of PT Mustika Ratu Tbk Based on the Current Ratio "Good" because it is above the industry average and although it has decreased, the performance is still in good condition because it is not far below the ratio standard. (2) Activity ratio analyzed by Total Assets Tumover.
Co-Authors Annisa, Melda Fina Diana Lubis, Bastian Nabila, Nurul REZKYAWAN, REZKYAWAN Sari, Firda