Patria Artha Journal of Accounting Dan Financial Reporting
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:
Articles
109 Documents
<![CDATA[EVALUATION OF COMMUNITY FINANCIAL PERFORMANCE AND WELFARE LEVEL OF MAKASSAR CITY ]]>
<![CDATA[Baso, Baso R]]>
<![CDATA[ Patria Artha Journal of Accounting dan Financial Reporting Vol 2, No 2 (2018): Patria Artha Journal of Accounting dan Financial Reporting ]]>
Publisher : <![CDATA[Universitas Patria Artha ]]>
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DOI: 10.33857/jafr.v2i2.174
<![CDATA[ABSTRACT This study aims to determine 1) the significance of the average difference in the financialperformance of Makassar City Govermment in the period of IAS and DIA period, and 2) thesignificance of the difference in the average welfare of society in Makassar in the period of IASand the periode DIA This research was conducted in Makassar, using secondary data, analytical techniqueused is the technique of analysis of difference test two average to variable of local financialperformance include independency ratio, effectiveness ratio, efficiency ratio and expediencyharmony ratio, and variable of society prosperity include indicator of income per capita,educational level and life expectancy of the community between the IAS period and the DIAperiod. The result of the research on the variable of regional finance performance shows thatthere is no significant difference of average of Makassar City govermment’s financialperformance in the period of IAS and the of DIA. While the results of research on the variablewelfare community shows that there are significant differences in the average welfare ofMakassar City periode IAS and The period of DIA in terms of income per capita, the number ofpeople who received education and life expectancy level.]]>
<![CDATA[PERAN DAN KENDALA BANK SYARIAH DALAM KONTRIBUSI PENGEMBANGAN UMKM ]]>
<![CDATA[Fauzan, Slamet]]>;
<![CDATA[Sajidah, Fina Hana]]>;
<![CDATA[Firmansyah, Rizky]]>
<![CDATA[ Patria Artha Journal of Accounting dan Financial Reporting Vol 5, No 1 (2021): Patria Artha Journal of Accounting dan Financial Reporting ]]>
Publisher : <![CDATA[Universitas Patria Artha ]]>
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DOI: 10.33857/jafr.v5i1.425
<![CDATA[Melakukan kegiatan usaha tentunya memerlukan dana untuk proses produksi. Perolehan dana untuk kegiatan usaha dapat diperoleh dari pinjaman bank, seperti bank syariah. Di Indonesia bank syariah memiliki peranan penting dalam mengembangkan perekonomian masyarakat. Harapan pemerintah yaitu bank syariah dapat memberi ruang dan kemudahan bagi berdirinya usaha yang dilakukan masyarakat. Permasalahan pada artikel ini adalah bagaimana konstribusi atau peran perbankan syariah untuk mengembangkan UMKM, serta kendala permodalan yang dihadapi oleh bank syariah dan pelaku UMKM. Hal ini sesuai dengan tujuan penulisan artikel untuk memberikan pemahaman kepada pembaca mengenai peran dan kendala yang dihadapi perbankan syariah dalam pengembangan UMKM. Metode yang digunakan dalam penulisan artikel yaitu pendekatan deskriptif dan studi literature. Hasil penulisan ini menunjukkan bahwa peran bank syariah dalam pengembangan UMKM terus meningkat tetapi konstribusi yang diberikan masih cukup rendah. Bank syariah hanya bergerak sebagai pihak pemberi modal saja. Dalam penulisan artikel ini dapat disimpulkan bahwa peran bank syariah pada UMKM saat ini hanya berfokus pada permodalan sehingga kontribusi yang diberikan pada perekonomian nasional tergolong rendah.]]>
<![CDATA[DAMPAK COVID-19 TERHADAP PENDAPATAN USAHA PEDAGANG KAKI LIMA DI LAPANGAN GEDUNG OLAHRAGA SUDIANG KOTA MAKASSAR ]]>
<![CDATA[Nuraisya, Siti]]>;
<![CDATA[Diana, Fina]]>
<![CDATA[ Patria Artha Journal of Accounting dan Financial Reporting Vol 7, No 2 (2023): Patria Artha Journal of Accounting dan Financial Reporting ]]>
Publisher : <![CDATA[Universitas Patria Artha ]]>
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DOI: 10.33857/jafr.v7i2.745
<![CDATA[The Covid-19 pandemic has brought many impacts in various fields of life in Indonesia, one of which is the economic sector. In the economic field, there is a decrease in income due to at least buying andbselling that is felt by all groups in society. Street vendors (PKL) who belong to the informal group alsobfeel the impact of this pandemic. Since the government issued the Large-Scale Social Restriction (PSBB) policy, this has made street vendors lose their buyers, which resulted in a decrease in income.The purpose of this study is to describe the impact of COVID-19 on street vendors (PKL) in the Sudiang Sports Building field, Makassar City so that they can survive in the midst of the COVID-19 pandemic and describe the strategies used during the pandemic.The research method used is qualitative. The results of this study are (1) the loss of buyers and customers because when the PSBB policy is implemented people prefer to stay at home and are reluctant to leave the house if it is not important. (2) This decrease in income is a follow-up impact when buyers are reduced because it will automatically reduce their income as well. (3) Street vendors make strategies sothat they can maintain their business and fulfill their daily needs ]]>
<![CDATA[Sistem dan Prosedur Akuntansi Persediaan Bahan Baku Food & Beverage pada PT. Rekreasindo Nusantara Makassar ]]>
<![CDATA[Muliana, Sitti]]>
<![CDATA[ Patria Artha Journal of Accounting dan Financial Reporting Vol 1, No 2 (2017): Patria Artha Journal of Accounting dan Financial Reporting ]]>
Publisher : <![CDATA[Universitas Patria Artha ]]>
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DOI: 10.33857/jafr.v1i2.84
<![CDATA[Sistem dan prosedur akuntansi persediaan bahan baku food beverage pada PT. Rekreasindo Nusantara Makassar.Tujuan penelitian ini adalah untuk mengetahui sistem dan prosedur akuntansi persediaan bahan baku food beverage pada PT. Rekreasindo Nusantara Makassar. Jenis data yang digunakan adalah kualitatif, sumber data yang digunakan adalah data primer dan sekunder. Metode pengumpulan data yang digunakan ialah studi pustaka (library research), penelitian lapangan (field research). Metode analisa data yang digunakan adalah metode analisis kualitatif deskriptif. Hasil penelitian menunjukkan bahwa sistem dan prosedur akuntansi persediaan bahan baku pada PT. Rekreasindo Nusantara Makassar sudah sesuai dengan teori yang dikemukakan oleh Mulyadi.]]>
<![CDATA[Pengujian Negative Framing Dan Adverse Selection Sebagai Determinan Eskalasi Komitmen Dalam Keputusan Investasi ]]>
<![CDATA[Anggraeni, Dewi]]>;
<![CDATA[Rukmana, Risa]]>
<![CDATA[ Patria Artha Journal of Accounting dan Financial Reporting Vol 4, No 2 (2020): Patria Artha Journal of Accounting dan Financial Reporting ]]>
Publisher : <![CDATA[Universitas Patria Artha ]]>
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DOI: 10.33857/jafr.v4i2.361
<![CDATA[Commitment escalation refers to the tendency by a decision maker to persist or escalate his commitment to a series of failed actions. This study aims to analyze the effect of Negative Framing and Adverse Selection as Determinants of Commitment Escalation in Investment Decisions. Respondents who participated were 123 students majoring in Accounting and Management at the Tri Dharma Nusantara College of Economics who met the criteria, namely final semester students and had worked for certain companies to strengthen their decision-making abilities and had passed the entrepreneurship and Operational Management courses. This study was measured using a questionnaire and then analyzed using Multiple Linear Regression. The results of the research on Negative Framing and Adverse Selection have a significant positive effect on the Determinants of Commitment Escalation in Investment Decisions. ]]>
<![CDATA[PENGARUH PROFITABILITAS DAN LEVERAGE TERHADAP TAX AVOIDANCE ]]>
<![CDATA[Muliana, Sitti]]>;
<![CDATA[Supryadi, Supryadi]]>
<![CDATA[ Patria Artha Journal of Accounting dan Financial Reporting Vol 7, No 1 (2023): Patria Artha Journal of Accounting dan Financial Reporting ]]>
Publisher : <![CDATA[Universitas Patria Artha ]]>
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DOI: 10.33857/jafr.v7i1.685
<![CDATA[The purpose of this study was to determine and analyze the effect Profitabilitas and Leverage of the Tax Avoidance. The study was conducted on the building construction company and listed on Indonesia Stock Exchange for the period 2015 – 2020. A total of 37 samples were selected using the purposive sampling method. Source of data in this study are secondary data in the form of the firm’s financial statements. The data analysis method used is multiple regression analysis. The results of this study showed that partially pofitabilitas has positif effect on tax avoidance, while leverage has not effect on tax avoidance. Simultaneously, profitabilitas and leverage has an effect on tax avoidance.]]>
<![CDATA[The Contribution of Hotel Tax to Regional Tax in Makassar City of South Sulawesi ]]>
<![CDATA[Usman, Usnirati]]>;
<![CDATA[Hersanti P, Mahardian]]>;
<![CDATA[Sari, Sri Nirmala]]>
<![CDATA[ Patria Artha Journal of Accounting dan Financial Reporting Vol 1, No 1 (2017): Patria Artha Journal of Accounting dan Financial Reporting ]]>
Publisher : <![CDATA[Universitas Patria Artha ]]>
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DOI: 10.33857/jafr.v1i1.17
<![CDATA[This research reviews about the hotel tax contribution to regional tax Makassar City. The purpose of this study was to determine how the contribution of the hotel tax to the regional tax Makassar City 2011-2012.This research uses descriptive quantitative method. The data used is primary and secondary data. Primary data were obtained through documentation and interview with the employees of the Tax Division I Hotel and Entertainment Regional Revenue Office Makassar. Secondary data about hotel tax revenue from 2011 to 2015, regional taxes from 2011 to 2015, and the number of hotels in the city of Makassar based classification 2011-2015.The results of the research contribution of the hotel tax to the regional tax in the city of Makassar by calculating the percentage contribution of the hotel tax to the regional tax Makassar, fluctuating within a period of five years. Hotel tax contribution in 2011 amounted to 12.94% (less), in 2012 amounted to 9.7% (very less), in 2013 amounted to 8.58% (very less), in 2014 amounted to 8.99% (very less), and in 2015 amounted to 7.88% (very less). It is influenced by the ratio of the number of hotel and the number of residential its not logical, and the rapid growth of the hotel business which leads to high competition among hotels. Hotel tax contribution to regional tax years 2011-2015 is still relatively less.]]>
<![CDATA[TINGKAT KEMANDIRIAN KEUANGAN PEMERINTAH DAERAH KABUPATEN DAN KOTA DI PROVINSI SULAWESI SELATAN ]]>
<![CDATA[Akhmad Akhmad]]>;
<![CDATA[Buyung Romadhoni]]>;
<![CDATA[Fina Diana]]>
<![CDATA[ Patria Artha Journal of Accounting dan Financial Reporting Vol 4, No 1 (2020): Patria Artha Journal of Accounting and Financial Reporting ]]>
Publisher : <![CDATA[Universitas Patria Artha ]]>
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DOI: 10.33857/jafr.v4i1.340
<![CDATA[Dalam era otonomi daerah ini, sangat dibutuhkan tingkat kemandirian keuangan dari masing-masing pemerintah daerah dalam rangka memajukan pembangunan di daerah. Penelitian bertujuan untuk mengetahui perkembangan kemandirian keuangan pemerintah daerah tingkat II yang ada di Sulawesi Selatan. Penelitian ini menggunakan data panel 24 daerah tingkat II yang ada di Sulawesi Selatan tahun 2015-2019. Metode analisis yang digunakan dalam penelitian ini adalah analisis rasio kemandirian keuangan. Hasil penelitian diperoleh bahwa tingkat kemandirian keuangan kabupaten dan kota di Sulawesi Selatan selama kurang waktu 2015 sampai 2019 secara umum mengalami peningkatan setiap tahunnya. Walaupun demikian tingkat kemandirian keuangan pemerintah daerah Tingkat II di Sulawesi Selatan relatif kecil hanya rata-rata sebesar 12,41 persen pada tahun 2019. Jauh lebih kecil dibanding dengan tingkat kemandirian keuangan rata-rata kabupaten dan kota secara nasional. Jadi pemerintah daerah tingkat II yang ada di Provinsi Sulawesi Selatan perlu menggali potensi penerimaan pemerintah daerah dengan tetap memperhatikan prinsip kewajaran agar tidak menimbulkan ekonomi biaya tinggi.]]>
<![CDATA[PENGARUH KESADARAN ETIS TERHADAP KOMITMEN PROFESI AKUNTAN DI KOTA MAKASSAR ]]>
<![CDATA[Rukmana, Risa]]>;
<![CDATA[Saleh, Andi Mulia]]>;
<![CDATA[Sarinah, Sarinah]]>
<![CDATA[ Patria Artha Journal of Accounting dan Financial Reporting Vol 6, No 1 (2022): Patria Artha Journal of Accounting dan Financial Reporting ]]>
Publisher : <![CDATA[Universitas Patria Artha ]]>
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DOI: 10.33857/jafr.v6i1.575
<![CDATA[The purpose of this study is to analyze the influence of ethical awareness on the commitment of the accounting profession. The population used in this study were public accountants in Makassar City. The type of data used in this research is quantitative data. Sources of data used are primary data, data obtained by distributing questionnaires. The method of analysis used linear regression analysis. The previous data were tested by instruments with the classical assumption test first. The results of the study indicate that Ethical Awareness has an effect on the commitment of the accounting profession.]]>
<![CDATA[PENGARUH KECERDASAN EMOSIONAL, MINAT DAN KETERSEDIAAN SARANA PENDIDIKAN TERHADAP PEMAHAMAN MAHASISWA MENGENAI IFRS ]]>
<![CDATA[Irmah Halimah Bachtiar]]>;
<![CDATA[Novita Esma]]>
<![CDATA[ Patria Artha Journal of Accounting dan Financial Reporting Vol 3, No 1 (2019): Patria Artha Journal of Accounting and Financial Reporting ]]>
Publisher : <![CDATA[Universitas Patria Artha ]]>
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DOI: 10.33857/jafr.v3i1.231
<![CDATA[Tujuan penelitian ini adalah untuk mengetahui pengaruh kecerdasan emosional, minat dan ketersediaan sarana pendidikan terhadap pemahaman mahasiswa akuntansi mengenai IFRS. Penelitian ini menggunakan metode analisis kuantitatif bersifat ekplanatif. Teknik pengambilan sampel menggunakan convenience sampling dengan jumlah sampel sebanyak 54 mahasiswa akuntansi. Teknik pengumpulan data menggunakan kuesioner. Hasil penelitian menunjukkan bahwa kecerdasan emosional tidak berpengaruh terhadap pemahaman mahasiswa akuntansi mengenai IFRS, sedangkan minat dan ketersediaan sarana pendidikan berpengaruh signifikan terhadap pemahaman mahasiswa akuntansi mengenai IFRS.]]>
