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Patria Artha Journal of Accounting Dan Financial Reporting
Published by Universitas Patria Artha
ISSN : 25495682     EISSN : 2549970X     DOI : 10.33857/jafr.v1i2.81
Core Subject : Economy,
Economics, Econometrics & Finance
Patria Artha Journal of Accounting & Financial Reporting is a peer-reviewed journal published by Department of Accounting, Faculty of Economic, Patria Artha University, twice a year in April and October. The aims of this journal is to provide a venue for academicians, researchers and practitioners for publishing the original research articles or review articles. The scope of the articles published in this journal deal with a broad range of topics, including:
Arjuna Subject : Ilmu Ekonomi, Ekonometrika dan Keuangan (semua kategori) - Ilmu Ekonomi, Ekonometrika dan Keuangan (Lain-Lain)
Articles 102 Documents
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PENGARUH INDEPENDENSI AUDITOR DAN BESARAN FEE AUDIT TERHADAP KUALITAS AUDIT PADA KANTOR AKUNTAN PUBLIK Juliyanty Sidik Tjan
Patria Artha Journal of Accounting dan Financial Reporting Vol 2, No 2 (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.v2i2.177

Abstract

This study aims to examine the effect of audit independence and fees on audit quality on KAPauditors in Makassar City. Data analysis method used is SEM analysis with PLS program. Theresults of this study indicate that the independence variables and audit fees have a positive effect on audit quality.
PENERAPAN COSO ERM INTEGRATED FRAMEWORK DALAM PENGENDALIAN INTERNAL PADA PERUSAHAAN PT. HADJI KALLA Anni Suryani; Nurdjanna Fajrin Uluputty
Patria Artha Journal of Accounting dan Financial Reporting Vol 5, No 2 (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.v5i2.492

Abstract

Penelitian ini bertujuan untuk mengetahui penerapan COSO ERM Integrated Framework dalam pengendalian internal pada PT. Hadji Kalla. Penelitian ini menggunakan pendekatan kualitatif dengan analisis deskriptif. Jenis data yang digunakan adalah data sekunder dan data primer. Penelitian ini menggunakan teknik pengumpulan data berupa wawancara, studi pustaka dan internet searching. Hasil penelitian menyatakan bahwa Pada perusahaan PT. Hadji Kalla mengadopsi kerangka COSO yang terdiri dari 5 komponen yaitu lingkungan pengendalian, Penaksiran risiko, Aktivitas pengendalian, Informasi dan Komunikasi , dan Monitoring. Manajemen risiko tidak hanya difokuskan pada risiko keuangan saja, namun para pelaku usaha juga harus memperhatikan risiko strategisnya, sehingga di PT. Hadji Kalla dibentuk komite audit dan risk management. Selain itu diperlukan penerapan nilai-nilai spiritual islam dan ini diterapkan oleh PT. Hadji Kalla pada Nilai-nilai PT. Hadji Kalla yaitu kerja ibadah.
KINERJA KEUANGAN PT. BANK SYARIAH (BSI) SEBELUM DAN SETELAH MERGER Murniati Murniati; Ita Hartati
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.v8i1.831

Abstract

This study aims to determine the financial performance of PT Bank Syariah Indonesia (BSI) before and after the merger. Company performance is measured using financial ratios: Non Performing Financing Net (NPF Net), Non Performing Financing Gross (NPF Gross), Capital Adequacy Ratio (CAR), Operating Expenses to Revenue (BOPO), Net Interest Margin (NIM), Loan to Deposit Ratio (LDR), Loan to Asset Ratio (LAR), Return on Assets (ROA), Return on Equity (REO) and Net Operating Margin (NOM). This type of research is quantitative research with secondary data analysis. The population inthis study are all financial statements of PT Bank Syariah Indonesia before and after the merger. The sample of this study is the Financial Statements of PT Bank Syariah Indonesia in 2019-2022. The analysis method in this research is descriptive analysis method. The results showed that: (1) there was an increase in the company's financial performance in the NPF Net ratio, because there was a decrease between nonperforming financing and total financing disbursed (2) there was an increase in the company's financial performance in the CAR ratio, because there was an increase in the company in making a significant contribution to profitability. (3) There was an increase in the company's financial performance in the BOPO ratio, because the company was more efficient in controlling its operating expenses. (4). There was no increase in company performance on the NIM ratio but the company remained stable in utilizing productive assets to generate interest income. (5). There is an increase in the company's financial performance in the LDR ratio, although the LDR value is getting higher, but with the high lending to customers the company has the potential to reap more interest income. (6) there was a decrease in the company's financial performance in the LAR ratio, although it increased, the company was still classified as healthy in meeting credit demand using the total assets owned by the company (7) There is an increase in the company's financial performance both in the ROA, REO and NOM ratios where the company is able to increase its profits in utilizing its assets, capital and productive assets.
Penerapan PSAK No. 45 ( Revisi 2011) dalam Rangka Evaluasi Penyajian Laporan Keuangan yang Wajar pada Yayasan Taman Tunas Makassar Saifan Saifan; Trisisco Anthony Marco
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.v2i1.124

Abstract

ABSTRACTThe purpose of study was compare compare the financial statements of Taman TunasFoundation as a non-profit organization and the financial statements of PSAK 45 as a standardfinancial report based on Ikantan Akuntan Indonesia (IAI). This study uses comparative method and data source obtained through observation, interview and foundation document in the formof financial statement. Based on this study, it can be seen that Taman Tunas Foundation has notfully applied PSAK 45 in its financial report. This is because the Taman Tunas Foundation stilluses the financial statements of the business and Taman Tunas Foundation has not made a cashflow statement so that the financial report of Taman Tunas Foundation has not beentransparent for the public.
Pengungkapan Dan Pengukuran Aset Tetap Pada PT Kalla Electrycal System Makassar Risa Rukmana; Nurlaila Hasmi
Patria Artha Journal of Accounting dan Financial Reporting Vol 4, No 2 (2020): 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.v4i2.364

Abstract

The purpose of this study was to determine the suitability of measurement and disclosure of fixed assets at PT Kalla Electrical System with measurement and disclosure of fixed assets according to PSAK No. 16 of 2017. The types of data used are qualitative data and quantitative data. The data sources used are primary and secondary data. Methods of data collection using interviews and observations related to research. The research was analyzed using comparative descriptive analysis method. The results of the study can be concluded and the measurement of fixed asset disclosure at PT Kalla Electrical System is not in accordance with the measurement and disclosure according to the Accounting Standard Statement (PSAK) No. 16 of 2017. This can be on the difference in measurement and disclosure of fixed assets regarding the termination and disposal of fixed assets at PT. Kalla Electrical System, there are still assets that have expired but are still used by the company in operational activities. Meanwhile, according to the Statement of Accounting Standards (PSAK) No. 16, fixed assets that have expired or have zero book value must be sold, destroyed, or granted so that the hypothesis is rejected.   
ANALISIS KINERJA KEUANGAN PT. MUSTIKA RATU TBK SEBELUM DAN SELAMA PANDEMI COVID 19 Suhendra S; Nurul Nabila
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.
Influence Investment Decisions, Financing and Dividend Policy of the Company's Value in the Food and Beverage Company Listed in Indonesia Stock Exchange Amalia Nuramalia
Patria Artha Journal of Accounting dan Financial Reporting Vol 1, No 1 (2017): 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.v1i1.20

Abstract

The purpose of this study was to: 1) analyze the influence investment decisions, financing, and dividend policy on firm value on food and beverage companies listed in Indonesia Stock Exchange; and 2) determine which variables are the dominant influence on the value of the company in the food and beverage companies listed in Indonesia Stock Exchange. Methods of data analysis using descriptive statistical analysis, and multiple linear regression using SPSS program. The results showed that simultaneous and partial test showed variable investment decisions, financing decisions and dividend policy significant and positive impact on corporate value on food and beverage companies listed in Indonesia Stock Exchange. Variable dividend policy of the dominant influence on the value of the company in food and beverage companies listed in Indonesia Stock Exchange, as the figure or standardized coefficient beta greater than other variables. This means that the second hypothesis of this study is not proven.
PENGARUH PENGETAHUAN ORGANISASI DAN DISIPLIN KERJA TERHADAP TERCAPAINYA TARGET PENERIMAAN RETRIBUSI PARKIR PADA DINAS PERHUBUNGAN KABUPATEN POLEWALI MANDAR Renny Desita; Nur Alimin Azis; Irmawati Irmawati
Patria Artha Journal of Accounting dan Financial Reporting Vol 4, No 1 (2020): Patria Artha Journal of Accounting and Financial Reporting
Publisher : Universitas Patria Artha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33857/jafr.v4i1.343

Abstract

Penelitian ini bertujuan untuk mengetahui apakah pengetahuan organisasi dan disiplin kerja berpengaruh terhadap tercapainya target penerimaan retribusi parkir pada Dinas Perhubungan Kabupaten Polewali Mandar. Penelitian ini dilakukan dengan metode survei terhadap pegawai khususnya pada bagian UPTD perparkiran Dinas Perhubungan Kabupaten Polewali Mandar. Sampel penelitian diperoleh dengan menggunakan purposive sampling. metode pengumpulan data melalui kuesioner, dan selanjutnya data dianalisis menggunakan analisis regresi linear berganda. Hasil penelitian ini menunjukkan bahwa pengetahuan organisasi dan disiplin kerja berpengaruh positif untuk dapat meningkatkan tercapainya target penerimaan retribusi parkir. Hal ini menunjukkan bahwa semakin tinggi tingkat pengetahuan organisasi dan tingkat sikap kedisiplinan para pegawai, maka semakin besar jumlah penerimaan retribusi parkir yang diperoleh.
PENGARUH PENERAPAN E-REGISTRATION, E-FILING, DAN E-BILLING TERHADAP KEPATUHAN WAJIB PAJAK PADA (KPP) PRATAMA BULUKUMBA Amir Amir; Era Aspira; Sitti Zulaeha
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.v6i2.624

Abstract

This study aims to determine the effect of the appalication of the E-Registration, E-Filing, and E-Billing systems partially on taxpayer compliance at KPP Pratama Bulukumba. The variables of this study are taxpayer compliance as the dependent variable (Y), E-Registration (X1), EFiling (X2), and E-Billing (X3) as independent variable. The population of this study is individual taxpayers registered in 2021 ad many as 73,121 at KPP Pratama Bulukumba, while the sample is individual taxpayers who apply E-Registration, E-Filing, and E-Billing in fulfilling their tax obligations taken by purposive techniques. Sampling is the selection of samples with certain considerations or certain criteria and the samples used in this study were 99 respondents. Data analysis was carried out by testing data quality, classical assumption test, multiple linear regression analysis, and hypothesis. The result of this study indicate that (1) the E-Registration variable has a positive and significant taxpayer compliance, (2) the E-Filing variabel has a negative and significant effect on individual taxpayer compliance, (3) the EBilling variable has a positive effect, and significant to individual taxpayer compliance at KPP Pratama Bulukumba.
THE EFFECT OF COMPANY SIZES AND PROFITABILITY ON AUDIT REPORT LAG IN AUTOMOTIVE COMPANIES THAT LISTED IN INDONESIA STOCK EXCHANGE Sitti Murniati
Patria Artha Journal of Accounting dan Financial Reporting Vol 3, No 2 (2019): Patria Artha Journal of Accounting and Financial Reporting
Publisher : Universitas Patria Artha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33857/jafr.v3i2.307

Abstract

This study aims: 1) to determine and analyze the effect of company size on audit report lag on Automotive companies listed on the Indonesia Stock Exchange, and 2) to determine and analyze the effect of profitability on audit report lag on Automotive companies listed on the Indonesia Stock Exchange. Data collection was carried out through documentation techniques in the form of financial statements for 5 years from 2013 to 2017 with the type of data pooling research. Automotive company research subjects listed on the Indonesia Stock Exchange. The data analysis method used in this study is the multiple regression equation. The results show that 1) Large companies generally have a good internal control system and are closely monitored by investors, capital supervisors, and the government so as to reduce errors in the presentation of financial statements and facilitate auditors in conducting the audit process, so that the completion of the audit will be faster, and 2) Companies that have high or low profitability do not affect the timeliness in submitting financial statements, where companies that have a higher level of profitability do not need time in auditing financial statements as soon as expected

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