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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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PENERAPAN AKUNTANSI SYARIAH PADA BANK SYARIAH INDONESIA KANTOR CABANG PARE-PARE Hasliah, Hasliah; Adriani, Adriani; Bakri, Bakri
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.v5i2.493

Abstract

Penelitian “Penerapan Akuntansi syariah pada Bank Syariah Indonesia Kantor Cabang Pare-Pare” bertujuan untuk mengetahui kesesuian penerapan akuntansi syariah pada bank tersebut dengan PSAK Syariah dan Undang-Undang Nomor 21 Tahun 2008 tentang Perbankan Syariah. Penelitian ini termasuk dalam penelitian deskriftif kualitatif, serta dalam metode pengumpulan data menggunakan teknik wawancara bebas namun terarah dan dokumentasi dokumen pendukung penelitian lainnya. Perbankan syariah menjadi salah satu alternatif masyarakat dan para pebisnis untuk melakukan transaksi dan bisnisnya. Selain itu peran bank lebih menyentuh kepada masyarakat luas karena terkait langsung dengan kegiatan ekonomi masyrakat. Salah satunya adalah Bank BSI Kantor Cabang Pare-Pare. Dalam menjalankan operasinya serta menawarkan berbagai produk dan layanannya Bank BSI Kantor Cabang Pare-Pare berdasarkan pada prinsip syariah yang berlandaskan pada Al Qur’an dan Hadist. Hasil penelitian yang dilakukan oleh penulis menunjukkan bahwa penerapan akuntansi syariah pada Bank BSI Kantor Cabang Pare-Pare telah sesuai PSAK Syariah serta Undang-Undang Nomor 21 Tahun 2008 serta berlandaskan pada Al Qur’an dan Hadist. Segala produk Bank Syariah Indonesia Kantor Cabang Pare Pare juga telah mendapatkan Fatwa Dewa Syariah Nasional Majelis Ulama Indonesia dan izin dari Otoritas Jasa Keuangan.
DETERMINAN KUALITAS AUDIT SATUAN PENGAWASAN INTERN PT. JASA RAHARJA Akbar, Akbar; Lubis, Bastian; Diana, Fina; Nurmiati, Nurmiati
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.v8i1.832

Abstract

This research aims to analyze the influence of integrity, independence, competence and information technology systems on the audit quality of PT Jasa Raharja's internal supervision unit, both partially and simultaneously, as well as the dominant variables that influence it. The population in this study was all 41 PT Jasa Raharja Internal Audit Unit Auditors. Thus, this research is a population or census study, namely 41 respondents. Data analysis in the research used multiple linear regression analysis with the F test and t test. The results of the research show that integrity, independence, competence and information technology systems partially have no effect on the audit quality of the PT Jasa Raharja Internal Audit Unit, while integrity, independence, competence and information technology systems simultaneously influence the audit quality of the PT Jasa Raharja Internal Audit Unit and competency is the most dominant variable influencing the audit quality of the PT Jasa Raharja Internal Audit Unit, so the better an auditor's competency, the better the audit quality of the PT Jasa Raharja Internal Audit Unit.
Influence of Banking Image, Financing Procedure and Sharia Principles to Customer Decision in Taking Financing PT. Bank Muamalat Indonesia Tbk Branch Makassar Verawaty, Verawaty
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.v2i1.126

Abstract

The purpose of this study is to know the image banking, financing procedures and principles ofsharia partially and simultaneously to the decision of the customer ini taking financing at PT.Bank Muamala Indonesia branch of Makassar. The analytical method use is multiple linear regression analysis. The population of this study isall customers who take the financing. To see the independent variable to depent variableis donepartially or simultaneously with level of trust 95%.Partially indicate that banking image, financing procedure and also syariah principles havepositif but not significant influence to customer decision in taking financing. Simultaneouslyshow the three variable have positive and significant effect. This result implies that the bank isable to create added value in the management of human resources, so that in the end canincrease the distribution of corporate financing.
Peran Dewan Direksi Dalam Meningkatkan Reputasi Perusahaan (Studi Pada Perusahaan Yang Terdaftar Di Bursa Efek Indonesia) Jao, Robert; Yono, Benhard
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.v4i2.365

Abstract

The purpose of this research is to examine the effect of the board of directors on corporate reputation. The population used is all manufacturing companies listed on the Indonesia Stock Exchange (IDX). . The sample selection using the purposive sampling method resulted in 32 companies or 128 observations. This study used secondary data, i.e. the number of boards of directors and corporate image index for companies included in Indonesia's Most Admired Company. The analytical method used is regression analysis. The result of analysis shows the size of the board of directors has a positive and significant influence on the company's reputation. 
ANALISIS KINERJA KEUANGAN PADA PERUSAHAAN INDUSTRI FARMASI TAHUN 2017-2021 YANG TERDAFTAR DI BURSA EFEK INDONESIA Septiani, Indri; A.M, Andi Ismatul Aulia
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.v7i1.689

Abstract

This study aims to determine the financial performance of pharmaceutical companies listed on the Indonesia Stock Exchange for the 2017-2021 period. The type of research used in this research is quantitative data analysis. Data collection uses secondary data obtained from financial statements taken through the Indonesian stock exchange. The population and samples were taken based on certain criteria or purposive sampling. The results of the study can be concluded that when viewed in terms of the Liquidity ratio, PT Kalbe Farma Tbk is the company with the best liquidity ratio when compared to other companies sampled in this study, from the solvency ratio, PT Darya Victoria Laboratoria, Tbk is the best and best in terms of profitability ratios PT Kalbe Farma, Tbk is the best in generating profits.
Analisis Manajemen Piutang dan Implikasinya terhadap Rentabilitas Perusahaan (Kasus Perusahaan Otomotif dan Komponen di Bursa Efek Indonesia) Murniati, Sitti
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.v1i1.21

Abstract

This study aims to know and analyze the effect of receivable management as measured by receivable turnover and average age of receivables against profitability as measured by net profit margin (NPM).In this study used multiple regression analysis method. The type of data is qualitatively sourced from the Indonesian Capital Market Directory (ICMD).The results of this study indicate that: 1) the receivable management variable measured by receivable turnover does not affect the profitability measured by net profit margin (NPM), this means that the receivable turnover does not play directly in an effort to increase the profitability of the company Automotive and Components Listed on the Indonesia Stock Exchange, but the direction of influence is marked positive indicates that high receivable turnover tends to increase earnings, and 2) management variable receivable as measured by the average age of receivables does not affect the profitability as measured by net profit margin (NPM). This means that the average age of accounts receivable does not play a direct role in an effort to increase the profitability of Automotive and Component companies listed on the Indonesia Stock Exchange, but the direction of influence is marked positive indicates that the average age of high receivables tends to increase profitability.
HUBUNGAN ANTARA IMPLEMENTASI SAKD DENGAN KUALITAS LAPORAN KEUANGAN Nurmiati Nurmiati; Bastian Lubis; Suryadi Suryadi
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.v4i1.344

Abstract

Penelitian ini bertujuan untuk mengetahui tingkat keeratan hubungan antara implementasi SAKD dengan kualitas laporan keuangan. Responden dalam penelitian ini adalah seluruh pegawai pada Kantor Kacamatan Tallo Makassar sebanyak 30 Orang yang ditentukan secara purposive sampling, teknik pengumpulan data menggunakan kuisioner yang dibagikan kepada seluruh responden dengan analisis data yang digunakan adalah analisis korelasi. Hasil penelitian menunjukkan bahwa hubungan antara implementasi Sistem Akuntansi Keuangan Daerah (SAKD) dengan kualitas laporan keuangan Kantor Kecamatan Tallo Kota Makassar adalah searah dan positif dimana semakin baik implementasi Sistem Akuntansi Keuangan Daerah (SAKD) maka akan meningkatkan kualitas laporan keuangan.
THE IMPACT OF FISCAL DECENTRALIZATION ON THE EFFICIENCY OF HEALTH EXPENDITURE AND WELFARE: CASE STUDY OF SOUTH SULAWESI PROVINCE Azwar, Azwar
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.v6i2.625

Abstract

The objective of this study is to analyze: (i) the efficiency level of health function expenditure in the region; (ii) the impact of fiscal decentralization on the efficiency of health function expenditure in the region; and (iii) the implications of health function expenditure efficiency at the level of people welfare in the region. The study used quantitative approaches with Data Envelopment Analysis (DEA) and Dinamic Generalized Method of Moment (DGMM) analysis techniques. The results showed that the realization and utilization of expenditure in most districts/cities in South Sulawesi Province ran less efficient. From the results of DGMM, it was found that Regional Own-source Revenue has a negative and significant impact on the efficiency of health function expenditure, while Balance Funds also have a negative but insignificant effect. Increased efficiency of health function expenditure will be followed by improvements in people's well-being. Meanwhile, fiscal decentralization policies both in the form of Regional Own-source Revenue and Balance Funds, also have a positive effect on welfare, but are limited (insignificant).
EFFECT SOCIAL AND ENVIRONMENTAL ON FINANCIAL PERFORMANCE Muryani Arsal; Hasanuddin Hasanuddin
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.v3i2.271

Abstract

Laba merupakan salah satu aspek penentu kinerja keuangan, namun kadangkala untuk memaksimalkan laba, perusahaan tidak memperhatikan aspek lingkungan dan sosial yang akan berdampak kepada kerusakan lingkungan akibat limbah dan polusi dan juga tidak terjalinnya hubungan sosial dengan masyarakat. Penelitian ini bertujuan untuk mengetahui pengaruh pengungkapan kinerja sosial dan lingkungan terhadap kinerja keuangan PT. Indonesia Power. Data yang digunakan adalah data kinerja keuangan, kinerja sosial dan kinerja lingkungan mulai tahun 2007-2016. Hasil penelitian menunjukkan pengungkapan kinerja lingkungan dan kinerja sosial mempunyai pengaruh positif dan signifikan terhadap kinerja keuangan PT Indonesia Power sebesar 94.5%. Perusahaan telah mengungkapkan tanggungjawab social dan lingkungan yang meningkatkan kepercayaan masyarakat. Penelitian ini memberi kontribusi kepada manajemen PT Indonesia Power agar dapat mempertahankan dan meningkatkan kinerja lingkungan dan sosial yang telah dilakukan selama ini karena telah terbukti meningkatkan kinerja keuangannya. Kata Kunci: social, lingkungan, kinerja keuangan Abstract. Profit is one aspect of determining financial performance, but sometimes to maximize profits the company does not pay attention to environmental and social aspects that will have an impact on environmental damage such as pollution, waste and no relationship with social community. Therefore, this study aims to determine the effect of disclosure of social and environmental performance on the financial performance of PT. Indonesia Power. The data used are financial, social and environmental performance from 2007-2016. The results showed that disclosure of social and environmental has a positive and significant effect on the financial performance of PT Indonesia Power at 94.5%. The company has revealed social and environmental responsibilities that increase public trust. The study would contributes to the management of PT Indonesia Power to maintain and further improve the environmental and social performance that has been carried out so far because it has been proven to improve its financial performance. Keywords:social, environmental, financial performance
PERANCANGAN SISTEM INFORMASI AKUNTANSI DENGAN METODE RAD (RAPID APPLICATION DEVELOPMENT) PADA KOPERASI KELOMPOK WANITA NELAYAN (KWN) FATIMAH AZZAHRA Said, Siti Nur Reskiyawati; Adityaningsih, Yuliana
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.v5i2.498

Abstract

Sistem Informasi Akuntansi memiliki peranan yang penting dalam kemajuan suatu dunia usaha kecil menengah (UKM) terutama untuk Koperasi Kelompok Wanita Nelayan (KWN) Fatimah Azzahra.Tujuan dari penelitian ini adalah untuk mengetahui sistem informasi akuntansi yang digunakan dan merancang sistem informasi akuntansi sesuai dengan kebutuhan sehingga dapat mempermudah siklus pelayanan Koperasi Kelompok Wanita Nelayan (KWN) Fatimah Azzahra.Jenis penelitian ini merupakan penelitian kualitatif yang menggunakan analisis pengembangan melalui dua tahapan yaitu research dan development. Pada tahapan research, peneliti memulainya dari penelitian kualitatif yang telah ada. Sedangkan pada tahapan development, peneliti memproses hasil penelitian dengan menghasilkan produk pengembangan. Metode pengumpulan data yang dilakukan melalui studi kepustakaan, wawancara, observasi dan juga dokumentasi. Hasil penelitian menunjukkan bahwa sistem informasi akuntansiberupa pencatatan dan pelaporan  yang digunakan KWN Fatimah Azzahramasih manual. Metode yang digunakan adalah RAD (Rapid Application Development). 

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