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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 KEPUASAN KERJA DAN JOB INSECURITY TERHADAP TURNOVER INTENTION PADA KARYAWAN GRAPARI PETTARANI MAKASSAR Sitti Masyita; Magfirah Anugrah Putri
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.v5i2.497

Abstract

Penelitian ini bertujuan untuk menguji dan menganalisis pengaruh kepuasan kerja dan job insecurity terhadap turnover intention pada karyawan Grapari Pettarani Makassar. Pengumpulan data menggunakan data primer dengan Teknik Kuesioner. Populasi dalam penelitian ini adalah karyawan Grapari Pettarani Makassar yang berjumlah 70 orang. Dengan teknik pengambilan sampel jenuh, maka diketahui jumlah sampel yang diteliti sebanyak 70 orang. Hasil kuesioner tersebut telah diuji validitas dan reliabilitasnya, juga diuji asumsi klasik berupa Asumsi Normalitas, Multikolineritas, Heterokedastisitas, dan Autokorelasi. Metode analisis data menggunakan teknik regresi berganda.Berdasarkan hasil analisis ternyata hasil penelitian menunjukkan bahwa hipotesis pertama ditolak karena menunjukkan hasil hipotesis terdapat pengaruh positif dan signifikan. Berarti kepuasan kerja memberikan kontribusi yang nyata terhadap turnover intention. Hipotesis kedua diterima karena menunjukkan hasil hipotesis terdapat pengaruh positif dan signifikan. Berarti job insecurity memberikan konribusi yang nyata terhadap turnover intention. Hipotesis ketiga diterima karena kepuasan kerja merupakan variabel dominan, berarti kepuasan kerja lebih besar kontribusimya daripada job insecurity terhadap turnover intention. 
EVALUATION OF CASH FLOW REPORT AS AN INVESTMENT DECISION MAKING SUPPORT IN CV. CAHAYA MENTARI IN MAKASSAR Andi Nurwanah
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.v2i2.173

Abstract

The cash flow statement has long been required to be made as part of the company's mainfinancial statements in America based on the Standard of Financial Accounting StatementNo.95 Statement of Cash Flows issued by the Financial Accounting Standards Board. For users of financial statements, especially investors, many benefits can be obtained from this report. Butmany people still don't know this. Usually they only take the data contained in the balance sheetand income statement only to conduct an evaluation in assessing the company's performance.CV. Cahaya Mentari has presented a cash flow statement. The report has been presented wellusing the indirect method. From the cash flow statement CV. Cahaya Mentari has an increasingnet cash flow. However, the company's net cash flow shows a negative number due to a largeamount of cash users in investment activities.
PERANAN PAJAK DAERAH DI KOTA MAKASSAR Nurmiati Nurmiati; Bastian Lubis
Patria Artha Journal of Accounting dan Financial Reporting Vol 5, No 1 (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.v5i1.424

Abstract

Pajak daerah sebagai salah sumber penerimaan pendapatan asli daerah pada pemerintah Kota Makassar, pajak daerah ini mampu memberikan peran yang besar jika digali dan dikelola dengan baik. Tujuan penelitian ini adalah untuk mengetahui peranan pajak daerah dalam meningkatkan pendapatan asli daerah pada pemerintah Kota Makassar. Penelitian ini merupakan penelitian deskriptif kuantitatif dengan jenis data yang digunakan dalam penelitian ini sebagian besar menggunakan data sekunder berupa laporan realisasi anggaran Pemerintah Daerah Kota Makassar Tahun 2016-2020 yang diperoleh dari Badan Pengelolaan Keuangan dan Aset Daerah. Hasil penelitian menunjukkan pertumbuhan pajak daerah dan PAD mengalami fluktuasi dari tahun ke tahun selama periode 3 tahun terakhir 2108-2020, selanjutnya dari segi efektivitas secara rata-rata tingkat efektivitas PAD dan pajak daerah masing-masing sebesar 85,27% dan 88,26% keduanya berada pada kategori cukup efektif. Dengan demikian maka Pajak daerah sangat berperan dalam menunjang penyelenggaraan pemerintahan dan pembiayaan pelaksanaan pembangunan daerah di Kota Makassar, hal ini dapat dilihat dari kontribusi penerimaan pajak daerah terhadap PAD Kota Makassar yang sangat besar dibanding dengan sumber PAD yang lainnya dalam hal ini pajak daerah Kota Makassar mampu menyumbang kontribusi terhadap PAD sebesar 79,30%.
MANAJEMEN RISIKO KERUGIAN ANGKUTAN UMUM PENUMPANG PERUM DAMRI KABUPATEN KEPULAUAN SELAYAR Irawati Irawati; Idham Mannaga
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.v7i2.744

Abstract

Risk management is a process for measuring or assessing risk, and developing strategies for managing that risk. This study aims to determine how risk management is implemented by Perum DAMRI Makassar Branch. This research is a type of field research (field research). Data collection methods in this study were carried out through interviews and documentation. The analysis technique used is through the process of data collection, data reduction, data presentation, and drawing conclusions. These results indicate that risk management in the Makassar branch of Perum DAMRI, especially in the Selayar Islands Regency, is moving towards a better direction. And the method used by Perum DAMRI Makassar Branch is the same as the risk management process. And there are 3 main processes in risk management for public transport passanger losses at Perum DAMRI, Selayar Archipelago Regency, 1.) namely risk identification, namely the causes and sources of risk of loss due to the lack of publicinterest in using DAMRI services and because the tariff is low below the operational value, 2.) risk evaluation, ifthe DAMRI buses in the Selayar Archipelago Regency continue to lose money and there is no increase, the buses will be withdrawn and look for routes thathave the potential for profit, and 3.) risk management, namely the risk assumption.
Analisis Sistem Informasi Akuntansi atas Pelaksanaan Fungsi Penjualan pada PT. Suraco Jaya Abadi Motor Nur Fatwa Basar
Patria Artha Journal of Accounting dan Financial Reporting Vol 1, No 2 (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.v1i2.83

Abstract

Tujuan penelitian ini adalah untuk mengetahui penerapan sistem informasi akuntansi terhadap fungsi penjualan pada PT. Suraco Jaya Abadi Motor dengan menggunakan kuesioner.Jenis data adalah data kualitatif dan data kuantitatif dan sumber data yang digunakan adalah data primer dan data sekunder.Metode pengumpulan data dilakukan dengan observasi, wawancara dan dokumentasi.Metode analisis yang digunakan adalah deskriptif kualitatif.Maka secara umum berdasarkan pengamatan, hasil penelitian menunjukkan bahwa pada tahun 2015 Sistem Informasi Akuntansi penjualan sudah berjalan dengan efektif.
Analisis Market Overreaction Sebelum Dan Sesudah Peristiwa Terorisme Di Indonesia M Chairul Anshar; Andi Lutfi
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.v4i2.360

Abstract

Investors in the capital market will react to terrorism incidents in Indonesia. Investors' reactions need to be observed to test the efficiency market hypothesis. This study aims to determine whether there is a market overreaction in LQ-45 companies in Indonesia before and after the terrorism incident. The test was carried out by taking LQ-45 company stock data one week before and one week after the terrorism incident. Company data is grouped into two categories, namely loser stocks and winner stocks. The selected sample is 40 companies indexed by LQ 45. The LQ 45 index is an index on the condition that the company is the top 60 companies with the highest market capitalization in the last 1-2 months. The sampling technique used purposive sampling. To test the research hypothesis, statistical analysis One sample T-test and Paired sample T-test were used. The results of this study indicate the influence of market overreaction before and after acts of terrorism.
EFEKTIVITAS PENGELOLAAN DANA DESA DALAM MENINGKATKAN PEMBANGUNAN DESA GALUNG KECAMATAN BARRU KABUPATEN BARRU PERIODE 2019 Ridwan Ridwan; Haerawati Haerawati
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.v6i2.629

Abstract

This study aims to determine the effectiveness of village fund allocation management in improving the development of Galung village. In this study using qualitative research methods with a case study approach, the data sources used in this study are primary data and secondary data, informants in this study. Village Head, Village Secretary, Village Treasurer, Village Development Head. The results of this study indicate that the management of village fund allocations in Galung Village in 2019 is in accordance with applicable management regulations and has reached the level of effective management, as well as in the management of village fund allocations in the development sector, in accordance with the law for drafting village development plans.
INFLUENCE OF MANAGERIAL OWNERSHIP AND INSTITUTIONAL OWNERSHIP OF FINANCIAL PERFORMANCE IN LISTED PULP AND PAPER COMPANIES IN INDONESIA EXCHANGE Hadriana Hanafie
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.v3i2.306

Abstract

The objectives of this study are: 1) to find out and analyze the effect of managerial ownership on financial performance on Pulp and Paper companies listed on the Indonesia Stock Exchange, and 2) to determine and analyze the effect of institutional ownership on financial performance on Pulp and Paper companies listed on 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. Pulp and Paper company research subjects listed on the Indonesia Stock Exchange. The data analysis technique used in this study is the multiple regression equation. The results showed that 1) the results of the study indicated that the application of managerial ownership in the sample company had been effective so that it had an influence in helping the unification of interests between managers and owners that could motivate managers to take action to improve the company's financial performance and 2) the results of this study proved that investors the institution is unable to professionally monitor the development of its investment in a company, thus the level of control over actions and management performance is very lacking so that the potential for fraud that can harm the company cannot be suppressed
AKUNTANSI PENJUALAN BERBASIS ONLINE PADA TRAVEL AGENT (Studi Kasus Almadera Hotel Makassar) Nur Aisyah; St. Ramlah; Indriani Balfas
Patria Artha Journal of Accounting dan Financial Reporting Vol 6, No 1 (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.v6i1.574

Abstract

This study aims to determine the accounting for cash sales online travel agents at Almadera Hotel Makassar. The type of data used is descriptive qualitative and quantitative data. Sources of data used are secondary data and primary data. From the results of the study, it can be seen that the description for online cash sales such as traveloka and tiket.com by using an online cash sales accounting system can be seen from the related functions, documents used, accounting records used and procedures used.
EVALUASI KINERJA AUDITOR DALAM KETEPATAN PEMBERIAN OPINI AUDIT PADA KANTOR AKUNTAN PUBLIK Rafida Bangki
Patria Artha Journal of Accounting dan Financial Reporting Vol 3, No 1 (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.v3i1.199

Abstract

The problem in this study is how the auditor's performance in the accuracy of giving an audit opinion at the Public Accounting Firm and how internal control over the auditor's performance is in the accuracy of giving an audit opinion. This research has purpose: (1) to know and identify implementation of auditor performance in the accuracy of the provision audit opinion (2) identify and analyze the internal control on auditor performance in the accuracy of the provision audit opinion. This research used primary data through interviews of five  informant that worked in Public Accounting Firm (KAP) of Makassar and secondary data conducted through the collection of data relevant to the auditor performance in the accuracy of the provision audit opinion. Data acquired both primary data and secondary data, processed and analyzed using qualitative data analysis. The results of research shows that: (1) Auditor performance in the accuracy of the provision audit opinion of KAP is already adequate. It was discernible from the audit report that has been presented in accordance with attestation standards of financial as well and in implementing the examination must first define the audit work program and procedures the have been designed in the standard of field activity. (2) Internal control for the auditor performance of in the audit opinion in KAP has been optimum visible on the auditor's work is with the separation of duties and responsibilities in accordance with predetermined and has the honesty and thoroughness in implementing their respective duties of auditors and disciplinary obeyed by the auditor who has the authority in providing audit opinion on the financial statements of clients conducted by auditors working in KAP Makassar.

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