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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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PENILAIAN LAPORAN KINERJA KEUANGAN PADA PT. PLN (PERSERO) Sutiara, Silfa Sutiara; Diana, Fina; Mannaga, Idham
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.v9i1.929

Abstract

This study aims to examine, identify, and evaluate the financial health of PT. PLN (Persero) by analyzing key financial ratios. The assessment focuses on four main categories: Profitability Ratios (Return on Equity/ROE and Return on Investment/ROI), Liquidity Ratios (Cash Ratio and Current Ratio), Activity Ratios (Loan Rate and Reserve Rate), and Solvency Ratios (Capital to Total Assets Ratio). The evaluation is conducted in accordance with the standards outlined in the Decree of the Minister of State-Owned Enterprises No: KEP-100/MBU/2002. A descriptive method with a quantitative approach is employed in this research. The data analyzed consists of PT. PLN (Persero)’s financial statements for the period of 2020 to 2022, using financial ratio analysis as the main analytical tool. The findings indicate that the financial performance of PT. PLN (Persero) during the 2020–2022 period was classified as less sound, receiving a BB rating. This assessment is based on the financial ratio benchmarks set by the Ministry of StateOwned Enterprises and reflects the overall financial condition of the company.
IMPLEMENTASI PERNYATAAN STANDAR AKUNTANSI KEUANGAN (PSAK) NO. 16 TENTANG ASET TETAP PADA CV. HATI MULIYA DI KAB. GOWA Rianthy, Gina Anggi; HS, Sri Wahyuni
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.v9i1.925

Abstract

This research aims to find out the suitability of the fixed assets at CV. Hati Muliya with Statement of Financial Accounting Standards (PSAK) No. 16. This research uses a qualitative descriptive analysis technique, which aims to determine the actual situation that occurs in the management of fixed assets at CV. Hati Muliya by collecting data, doing data reduction, concluding and providing suggestions. The results of this research indicate that generally the management of fixed assets CV. Hati Muliya was in accordance with PSAK No. 16 whether it is regarding the classification of fixed assets, recognition of fixed assets, measurement of fixed assets, depreciation of fixed assets, derecognition of fixed assets, presentation and disclosure of fixed assets.

Page 11 of 11 | Total Record : 102

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