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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 109 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.
Dampak Pengetahuan Dan Sikap Membentuk Keuangan Keperilakuan Serta Kapabilitas Keuangan Ilham, Muhammad; Jumady, Edy; Yusuf, Marwah
Patria Artha Journal of Accounting dan Financial Reporting Vol 9, No 2 (2025): Journal of Accounting& Financial Reporting
Publisher : Universitas Patria Artha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33857/jafr.v9i2.969

Abstract

MSME actors in traditional markets in Makassar City are faced with a lack or limitation of financial knowledge and attitudes towards finance are not optimal so that they have an impact on behavioral finance and financial capability. Thus, the purpose of this study is to examine the role of financial knowledge and attitudes towards finance with behavioral finance and financial capability. The MSME population of the two traditional markets, namely the Pannampu market and the Terong market, totaled 530. The sampling technique uses purposive sampling with the consideration that at least two years of operation and has a turnover that tends to be low and employees from households which are divided into 56 people in the Pannampu market and 44 people in the Terong market so that the total sample is 100 respondents. Data analysis using SmartPLS. The results showed that financial knowledge has a positive and significant effect on behavioral finance. Furthermore, financial attitudes towards behavioral finance have a positive and significant effect. Finally, behavioral finance has a positive and significant effect on financial capability. This study extends the validity of the results of previous studies, as well as providing practical implications that the better the financial knowledge and financial attitudes, the better the behavioral finance and the better the financial capability by traditional market MSME players. 
PENENTUAN HARGA SAHAM BERDASARKAN ANALISIS PROFITABILITAS DAN LEVERAGE Amirawati, Amirawati; Septiani, Indri; Murniati, Murniati
Patria Artha Journal of Accounting dan Financial Reporting Vol 9, No 2 (2025): Journal of Accounting& Financial Reporting
Publisher : Universitas Patria Artha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33857/jafr.v9i2.965

Abstract

This study aims to analyze the influence of profitability and Leverage on stock prices in the IDX High Dividend 20 index using a quantitative approach. The research considers research questions regarding the influence of profitability (ROE), the influence of Leverage (DER), and the simultaneous influence of both variables on stock prices in the IDX High Dividend 20 index. The research method used is quantitative, collecting data from various literature sources, financial reports, and related industry analysis. Hypothesis testing was conducted by analyzing the results of t-tests and F-tests to evaluate the significance of the influence of these variables on stock prices. The results show that both profitability (ROE) and Leverage (DER) individually do not significantly affect stock prices in the IDX High Dividend 20 index. Similarly, when both variables were analyzed simultaneously, there was no significant influence on stock prices. These results indicate that other faktors outside of these two variables may have a more dominant role in determining stock prices in this index. This research provides important contributions to understanding the relationship between profitability, Leverage, and stock prices in the IDX High Dividend 20 index. The implications of this research can be considered by investors, financial analysts, and decision-makers in evaluating the performance and investment value of stocks in this index.
EFEKTIVITAS PROGRAM DANA BANTUAN OPERASIONAL SEKOLAH (BOS) PADA SMP SARI BUANA MAKASSAR Harun Sally, Jihan Safira Rospitasari; Nur, Andi Cudai; Niswaty, Risma
Patria Artha Journal of Accounting dan Financial Reporting Vol 9, No 2 (2025): Journal of Accounting& Financial Reporting
Publisher : Universitas Patria Artha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33857/jafr.v9i2.970

Abstract

This study aims to evaluate the effectiveness of the School Operational Assistance (BOS) Fund Program at SMP Sari Buana Makassar by referring to five effectiveness indicators proposed by Campbell J.P. and by assessing its implementation in accordance with the BOS guideline regulations. The research employs a qualitative method with data collected through observations, in-depth interviews, and documentation. The findings reveal that the BOS Fund Program at SMP Sari Buana Makassar is generally effective in several aspects, particularly in fund allocation, performance measurement, quality of education, and participation of the school committee. However, certain areas still require improvement in fund utilization and monitoring mechanisms. Overall, the study provides a comprehensive overview of how effectively the BOS Fund Program supports school operational activities based on Campbell J.P.’s concept and the official BOS guidelines.
Kinerja Keuangan Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Jumriani, Jumriani; Nurmiati, Nurmiati; Lubis, Bastian
Patria Artha Journal of Accounting dan Financial Reporting Vol 9, No 2 (2025): Journal of Accounting& Financial Reporting
Publisher : Universitas Patria Artha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33857/jafr.v9i2.966

Abstract

Financial ratio analysis is an effective method to determine the financial performance of a company, which includes both internal and external aspects. In addition, financial analysis functions to evaluate the financial condition of a company which aims to make a decision on a financial problem that occurs. This study uses a quantitative method by focusing on the company's financial performance, the types and sources of data used are secondary data in the form of balance sheets, profit and loss statements and data needed from 2020 to 2022, the data was taken from 25 (twenty five) companies listed on the Indonesia Stock Exchange in the Food and Beverage industry sector. The company sampling technique uses the Purposive Sampling technique. The analysis used is a quantitative analysis consisting of profitability ratios, liquidity ratios and solvency ratios, based on the research, the research results obtained from 25 (twenty five) companies listed on the Indonesia Stock Exchange in the Food and Beverage industry sector have quite good performance, this is evidenced by quite good use of profitability ratios, liquidity ratios and solvency ratios because they increase every year. The financial performance results of 25 (twenty five) companies listed on the Indonesian Stock Exchange in the Food and Beverage industry sector received very good criteria. 
EFEKTIVITAS PENGELOLAAN DANA DESA DALAM PEMBANGUNAN INFRASTRUKTUR LINGKUNGAN DI DESA BINUANG Renaldi, Renaldi; Diana, Fina; Asirah, Andi
Patria Artha Journal of Accounting dan Financial Reporting Vol 9, No 2 (2025): Journal of Accounting& Financial Reporting
Publisher : Universitas Patria Artha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33857/jafr.v9i2.971

Abstract

This research aims to analyze the effectiveness of Village Fund management in the development of environmental infrastructure in Binuang Village, Libureng District, Bone Regency. The research focus includes transparency, participation and accountability as the main principles of good village financial governance. The approach used is descriptive qualitative through observation, interviews and documentation. Data was obtained from primary sources such as the village head, village secretary and village treasurer, as well as secondary sources in the form of village financial reports for 2020–2022. The research results show that the management of village funds in the construction of facilities and infrastructure in Binuang Village, Libureng District, Bone Regency, can be concluded that development funds are managed well, transparently, accountably and participatively. However, there are disparities in environmental infrastructure development. In 2020, development will only focus on Binuang Hamlet and the construction of drilled wells in Kau-Kaue Hamlet. In 2021, development will be more evenly distributed, but in 2022, development will again be concentrated in Binuang, Lacumpe and Paddusa hamlets. This reflects the management priorities of the village government.
Efektivitas Pengelolaan Dana Bantuan Sosial Kepada Masyarakat Eks Penyandang Kusta Pada Dinas Sosial Provinsi Sulawesi Selatan Al, Andi Haerul Abdu; Suhendra, Suhendra; Hasma, Hasma
Patria Artha Journal of Accounting dan Financial Reporting Vol 9, No 2 (2025): Journal of Accounting& Financial Reporting
Publisher : Universitas Patria Artha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33857/jafr.v9i2.967

Abstract

This study aims to analyze the effectiveness of social assistance fund management for former leprosy patients at the South Sulawesi Provincial Social Affairs Office in 2025. The research method used is qualitative, with primary data collected through interviews and secondary data from Social Affairs Office documents. Data analysis was conducted descriptively to determine the extent to which social assistance funds were distributed appropriately, in accordance with regulations, and had a positive impact on recipients. The results of the study indicate that the management of social assistance funds is not yet fully effective, particularly in terms of planning and implementation, which still face technical, administrative, and social challenges. The planning stage is deemed ineffective due to insufficient quarterly assistance fund allocations and inaccurate data collection. The implementation stage is also ineffective due to complex verification processes, delays in distribution, and social stigma toward recipients. Reporting is considered effective with regular reporting and external oversight, though delays and reliance on manual processes persist. The accountability phase is considered effective, with transparency and accountability maintained through comprehensive reporting and regular audits. In conclusion, comprehensive improvements are needed to ensure that social assistance fund management achieves its objectives in an optimal and fair manner. 
Peran Restrukturisasi Kredit Dalam Menurunkan Non Performing Loan Pada Kantor Cabang BRI Selayar Nuryanti, Eka; Sari, A.Ratna; Ismail, Ismail
Patria Artha Journal of Accounting dan Financial Reporting Vol 9, No 2 (2025): Journal of Accounting& Financial Reporting
Publisher : Universitas Patria Artha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33857/jafr.v9i2.968

Abstract

This study aims to examine the impact of credit restructuring on the reduction of Non- Performing Loans (NPL) at PT. Bank BRI Cabang Selayar during the 2014–2023 period. A quantitative approach was employed using simple linear regression analysis. The data used are secondary data obtained from the bank’s internal reports. The results indicate that credit restructuring has a significant effect on decreasing NPL. This is evidenced by the coefficient of determination (R²) value of 0.751, meaning that 75.1% of the variation in NPL is explained by credit restructuring. The t-test also confirms a significant partial influence. Therefore, credit restructuring is proven to be an effective strategy in controlling problematic loans and maintaining asset quality. This research is expected to serve as a practical reference for credit risk management in the banking sector. 

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