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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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ANALISIS TRANSPARANSI TERHADAP LAPORAN KEUANGAN PADA KANTOR DESA GOARIE KECAMATAN MARIORIWAWO KABUPATEN SOPPENG Irwandi, Syahrul; Iskandar, Sultan; Paweroi, Arsyad; Tibola, Jordan
Patria Artha Journal of Accounting dan Financial Reporting Vol 8, No 2 (2024): Journal of Accounting& Financial Reporting
Publisher : Universitas Patria Artha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33857/jafr.v8i2.901

Abstract

This study aimed to determine the effect of transparency on financial reports at the Goarie village office, Marioriwawo sub-district, Soppeng Regency. The method used in this research is a descriptive method with a quantitative approach by determining the primary data from the questionnaire. The population in this study was all village officials, totaling 30 people. The data collection techniques used in this study were observation, questionnaires, and documentation. Data analysis techniques were used: validity test, reliability test, simple linear regression analysis, hypothesis test, and adjusted coefficient of determination with the help of the SPSS program. The results of the study showed that transparency had a positive effect on financial reports in the Goarie village office, Marioriwawo sub- district, Soppeng Regency
PENGARUH GOOD CORPORATE GOVERNANCE TERHADAP KINERJA KEUANGAN PERBANKAN YANG TERDAFTAR DI BURSA EFEK INDONESIA (PERIODE 2019-2021) Rianthy, Gina Anggi; HS, Sri Wahyuni
Patria Artha Journal of Accounting dan Financial Reporting Vol 8, No 2 (2024): Journal of Accounting& Financial Reporting
Publisher : Universitas Patria Artha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33857/jafr.v8i2.902

Abstract

This study is aimed to determine the effect of good corporate governance on financial performance listed on Indonesia Stock Exchange. The type of research used explanatory research with a quantitative approach. This study used secondary data obtained from the annual reports of banking.companies listed on Indonesia Stock Exchange (IDX). The population in this study were banking companies listed on Indonesia Stock Exchange, with sample selected using purposive sampling method as many as banking companies. The data were analyzed using multiple regression analysis techniques with the help of the SPSS program. The results showed (1) the audit committee had no significant effect performance; (2) Independent commissioners had no significant effect on financial performance; (3) The independent board of commissioners had no significant effect on financial performance; (4) The board of directors had a significant effect on financial performance; (5) The board commissioners had no effect on financial performance.
AKUNTABILITAS KEUANGAN PADA PT. ASDP INDONESIA FERRY PERSERO Azizah, Elviana Nurul; Irma, Irmawati; Hartati, Ita
Patria Artha Journal of Accounting dan Financial Reporting Vol 8, No 2 (2024): Journal of Accounting& Financial Reporting
Publisher : Universitas Patria Artha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33857/jafr.v8i2.903

Abstract

This study aims to determine the results of the effect of the implementation of Financial Accounting System and Financial Literacy on Financial Accountability at PT. ASDP Indonesia Ferry (Persero) Selayar Branch. This study used quantitative methods with descriptive research types. The data analysis techniques used are descriptive analysis and multiple linear regression analysis. The analysis methods used are observation, questionnaires and documentation. The results show that the Financial Accounting System has a positive and significant influence on Financial Accountability. The second result shows that Financial Literacy has no effect and is significant on Financial Accountability. The third result shows that the Financial Accounting System and Financial Literacy simultaneously have a positive and significant effect on Financial Accountability.
PENGARUH FINANCIAL KNOWLEDGE, DAN FINANCIAL ATTITUDE, TERHADAP FINANCIAL MANAGEMENT BEHAVIOR PADA KARYAWAN AIRNAV INDONESIA CABANG MAKASSAR Halim, Abdul; Diana, Fina; Ratnasari, Andi
Patria Artha Journal of Accounting dan Financial Reporting Vol 8, No 2 (2024): Journal of Accounting& Financial Reporting
Publisher : Universitas Patria Artha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33857/jafr.v8i2.904

Abstract

The purpose of this research is to determine the influence of financial knowledge and financial attitude on the financial management behavior of Airnav Indonesia Makassar branch employees. This type of research is quantitative research and is classified as population research using a questionnaire as a data collection tool with a population of 120 and a sample using the Slovin formula of 55 employees of Airnav Indonesia Makassar Branch, ATC Unit. The analytical method in this research uses multiple linear regression analysis. The research results show that Financial Knowledge has a significant and influential effect on Financial Management Behavior. Financial Attitude has a significant effect and is the most dominant variable on Financial Management Behavior.
DETERMINASI KUALITAS LAPORAN KEUANGAN PEMERINTAH DAERAH KABUPATEN PALI Juliansyah, Arista; Hartati, Sukmini; Oktoarida, Anggeraini
Patria Artha Journal of Accounting dan Financial Reporting Vol 8, No 2 (2024): Journal of Accounting& Financial Reporting
Publisher : Universitas Patria Artha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33857/jafr.v8i2.900

Abstract

The purpose of this study is to identify factors that affect the quality of PALI government financial reporting. The independent variables in this study are HR Capacity, Organizational Commitment, Information Technology Utilization and Government Internal Control System. While the dependent variable in this study is the Quality of Financial Statements. This study involved 29 OPDs and a sample of 87 finance/accounting employees in the OPDs of PALI Regency. The population of this study is OPD. Questionnaire distribution is a data collection method that uses primary data. SPSS (Statistical Package for Social Science) Version 29 program was used for Multiple Linear Regression analysis. The results in this study indicate that HR Capacity, Information Technology Utilization, Government Internal Control System (SPIP) have a significant effect on the Quality of Local Government Financial Statements while Organizational Commitment has no significant effect on the Quality of Local Government Financial Statements in PALI Regency.
Kinerja Keuangan Pemerintah Desa Handayani, Handayani; Lubis, Bastian; Hartati, Ita
Patria Artha Journal of Accounting dan Financial Reporting Vol 9, No 1 (2025): Journal of Accounting& Financial Reporting
Publisher : Universitas Patria Artha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33857/jafr.v9i1.926

Abstract

The purpose of this study is to determine the Analysis of Financial Performance of Alenangka Village, South Sinjai District, Sinjai Regency in 2022-2023. The type of research used is quantitative research because the data collected is in the form of numbers from the Village Fund Allocation financial report in the Revenue and Expenditure Budget from 2022-2023. The data collection techniques used are Observation, Interviews and Documentation. The informants in this study are the Village Head, Village Secretary, Finance Officer. The results of the study indicate that in general the financial performance of the Alenangka Village Government, Sinjai Regency is good in managing Village Fund Allocation finances. Where the effectiveness ratio of the Alenangka Village Fund during 2022-2023 is categorized as effective. This shows that the ability of the Alenangka Village government to achieve the Village Fund target has been going well. The income growth ratio increased in 2022/2023. This figure shows that the ability of the Alenangka Village Government to maintain and improve its success that has been achieved each year is increasing and getting better.
KINERJA KEUANGAN BADAN USAHA MILIK DESA Fitri, Nurul; Septiani, Indri; Nurmiati, Nurmiati
Patria Artha Journal of Accounting dan Financial Reporting Vol 9, No 1 (2025): Journal of Accounting& Financial Reporting
Publisher : Universitas Patria Artha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33857/jafr.v9i1.927

Abstract

This study aims to determine and analyze the financial performance of Village-Owned Enterprises (BUMDes) in Kaburu Village, Bontomanai District, Selayar Islands Regency for 2020-2022, based on aspects of financial ratios consisting of Liquidity Ratio, Profitability Ratio, Solvency Ratio and Activity Ratio. This research uses a descriptive method with a quantitative approach with analysis techniques using financial ratio calculation analysis. In this study the data used is the financial statements of the Village-Owned Enterprises (BUMDes) Bukit Harapan Kaburu Village for three periods from 2020 to 2022. The results of the study indicate that in general the financial performance of the Village-Owned Enterprise (BUMDes) "Bukit Harapan" Kaburu Village, Bontomanai District, Selayar Islands Regency is good in terms of liquidity ratio, profitability, solvency and activity. This shows that BUMDes Bukit Harapan must maintain these four ratio and better improve them.
ANALISIS EFEKTIVITAS PENGELOLAAN PIUTANG PADA PERUSAHAAN UMUM DAERAH (PERUMDA) AIR MINUM TIRTA JENEBERANG KABUPATEN GOWA Amir, Amir; Eka Puteri, Alfira; Amran, Amran; Muttalib, Abd
Patria Artha Journal of Accounting dan Financial Reporting Vol 9, No 1 (2025): Journal of Accounting& Financial Reporting
Publisher : Universitas Patria Artha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33857/jafr.v9i1.923

Abstract

This study aims to analyze the effectiveness of accounts receivable management at the Regional Public Company of Tirta Jeneberang Water Supply (PDAM Tirta Jeneberang) in Gowa Regency. The research method used is qualitative by conducting in-depth interviews with the management of PDAM Tirta Jeneberang. The data collected includes accounts receivable management policies, billing procedures, and efforts made to reduce customer arrears. The results show that PDAM Tirta Jeneberang has a fairly good accounts receivable management policy and procedure, but there are still some obstacles in its implementation, such as the lack of customer awareness to pay bills on time and the limited human resources to conduct intensive billing. The efforts made by PDAM Tirta Jeneberang to address this problem include socializing to customers, providing discounts for timely payment, and improving coordination with local governments to assist in the billing process. Overall, the accounts receivable management at PDAM Tirta Jeneberang can be considered quite effective, but there is still a need for improvement and enhancement, especially in terms of increasing customer awareness and strengthening human resources to conduct more intensive billing.
RISIKO INVESTASI DAN TINGKAT RETURN SAHAM MENGGUNAKAN CAPITAL ASSET PRICING MODEL PADA PERUSAHAAN TELEKOMUNIKASI Jusriana, Sitti; Suhendra, Suhendra; Murniati, Murniati
Patria Artha Journal of Accounting dan Financial Reporting Vol 9, No 1 (2025): Journal of Accounting& Financial Reporting
Publisher : Universitas Patria Artha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33857/jafr.v9i1.928

Abstract

This research aims to assess the investment risk and rate of return on shares of telecommunications companies listed on the Indonesia Stock Exchange (BEI) for the 2021-2023 period using the Capital Asset Pricing Model (CAPM) method. The type of research used in this research is descriptive with a quantitative approach. The data used is adjusted monthly stock closing price data, monthly market closing prices and BI-Rate interest rates during the period February 2021- December 2023. The data analysis method used is the Capital Asset Pricing Model method. The results of the study found 12 telecommunications company stocks for the 2021-2023 period that had positive returns, namely TLKM, TBIG, ISAT, EXCL, BALI, LINK, IBST, KBLV, GHON, GOLD, LCKM, and SUPR and 2 telecommunications company stocks that had high investment risks, namely PT. Solusi Tunas Pratama Tbk (SUPR) and PT. Inti Bangun Sejahtera Tbk (IBST). For investors who have a risk seeker appetite in investing, it is advisable to choose stocks of companies that have a beta β 1 and investors are advised to avoid companies that have a negative expected return.
PENGARUH INTERNAL AUDIT DAN SISTEM INFORMASI AKUNTANSI TERHADAP PENGENDALIAN INTERNAL PADA RUMAH SAKIT IBU DAN ANAK ANANDA MAKASSAR HS, Sri Wahyuni HS; Rianthy, Gina Anggi Rianthy Anggi; Azis, Nur Alimin
Patria Artha Journal of Accounting dan Financial Reporting Vol 9, No 1 (2025): Journal of Accounting& Financial Reporting
Publisher : Universitas Patria Artha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33857/jafr.v9i1.924

Abstract

This study was aimed to determine the influence of internal audit and accounting information system on internal control. The type of research was quantitative. The data analysis technique used multiple linear regression analysis with the help of the statistical package for social science (SPSS). Based on the results of data analysis, it can be concluded that internal audit and accounting information system had an influence on internal control at Regional Hospital for Mothers and Children Ananda Makassar.

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