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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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ANALISIS RASIO LIKUIDITAS SEBAGAI ALAT UNTUK MENGUKUR KINERJA KEUANGAN PADA PT UNITED TRACTORS TBK BURSA EFEK INDONESIA Pasulu, Milka; Gemini, Pra
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.v5i2.494

Abstract

Rumusan masalah dalam penelitian ini adalah bagaimana kinerja keuangan dalam mengukur rasio likuiditas pada PT United Tractors Tbk di Bursa Efek Indonesia. Tujuan penelitian ini adalah untuk mengetahui kinerja keuangan dalam mengukur rasio likuiditas pada PT United Tractors Tbk di Bursa Efek Indonesia.Metode yang digunakan dalam penelitian ini adalah metode kuantitatif yang diperoleh dari dokumentasi resmi data yang telah dipublikasikan pada Bursa Efek Indonesia melalui situs resmi www.idx.co.id. Hasil penelitian ini menunjukkan bahwa, dari hasil perhitungan rata-rata rasio likuiditas pada PT United Tractors Tbk di Bursa Efek Indonesia dilihat dari nilai current ratio menghasilkan angka yang baik, cash ratio menghasilkan angka yang buruk, dan quick ratio menghasilkan angka cukup baik
PENGARUH HARGA TERHADAP KEPUTUSAN PEMBELIAN DI LAZADA Burong, Asnita Dewi Ina; Ridwan, Ridwan; Mannaga, Idham
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.v8i1.833

Abstract

This research aims to determine the effect of price on purchasing decisions. This research was carried out with an explanatory approach (explanatory research) which seeks to explain the influence of causality (causality relationship) and explain the influence of causality between the independent variable (price)and the dependent variable (purchase decision), the Lazada application in Palilolon village and the data was analyzed using simple linear regression analysis tool, using the Static Package For Social Science (SPSS 21) program. This type of research is based on the method using associative research through a quantitative approach. The population in the research were Lazada application customers in Palilolon village, totaling 200 people and a sample of 133 people. The sampling technique in this research ispurposive sampling, where the researcher takes samples with certain considerations. The data analysis techniques used are descriptive statistical analysis and inferential statistical analysis using a simple linear analysis method. The results of research based on this path analysis show that price has a significant effect on purchasing decisions 
The Effect of Shareholding on Dividends Obtained by The Regional Government of Sinjai Regency Abidin, Zainal
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.v2i1.127

Abstract

ABSTRACTThe purpose of the company is to maximize the wealth of shareholders or owners of the company (wealth of the shareholders) .These normative objectives can be realized bymaximizing the market value of the company (market value of the firm) .To maximize the valueof the company can be achieved through the implementation of financial managementfunctions.This study aims to determine the effect of independent variables namely the ownershipof capital and the dependent variable is the dividend of Regional Government of Sinjai Regency.This research is descriptive quantitative. This research uses secondary data in the form offinancial statements obtained from PT. Bank Sulselbar branch of Sinjai Regency during theperiod 2012 to 2016. Data were analyzed by using multiple linear regression analysis. Theresult of the research showed that independent variable in the form of stock ownership hadpositive and significant effect to the dependent variable that was obtained by dividend ofGovernment of Sinjai Regency.
FAKTOR PENYEBAB KECENDERUNGAN FRAUD PADA SEKTOR PUBLIK DI KOTA MAKASSAR Lutfi, Andi; Dzulfadeln, Prawira Aditiya
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.v5i1.421

Abstract

Penelitian ini bertujuan untuk memperoleh bukti empiris mengenai faktor penyebabkecenderungan kecurangan pada organisasi sektor publik di Kota Makassar. Variabel yang diuji yaitu keadilan distributif, keadilan prosedural, sistem pengendalian internal, gayakepemimpinan dan budaya etis organisasi. Sampel yang digunakan dalam penelitian inisebanyak 83 sampel yang bekerja di sektor publik di kota Makassar. Sampel diseleksi daribeberapa instansi sektor publik dengan teknik convenience sample. Pengujian hipotesismenggunakan alat analisis SEM (Structural equations model) untuk menguji indikator yangmembentuk konstruk dan menguji pengaruh variabel yang mempengaruhi kecenderungankecurangan. Hasil penelitian menunjukkan adanya pengaruh keadilan prosedural, sistempengendalian internal dan gaya kepemimpinan terhadap kecenderungan kecurangan.
ANALISIS SISTEM PENGADAAN, PENGEMBANGAN DAN PENGENDALIAN INTERN SISTEM INFORMASI AKUNTANSI PADA PT. BANK SULSELBAR CABANG BULUKUMBA Fitriani, Fitriani; Asirah, Andi
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.v7i2.741

Abstract

The purpose of this study was to determine the Analysis Of The Procurement System,Development And Internal Control Of The Accounting Information System At PT. BankSulselbar Cabang Bulukumba. So that this research will provide results about howthe Sulselbar bank is doing to get the accounting information system, and how the development of the system it has used, and how to control the information bneeded, and have the right and relevant value.In this study using a qualitative approach. Where researchers directly observe. The object under study which will then describe, describe and explain the procuremen, development, and internal control of the accounting information system at Pt.Bank Sulselbar bulukumba branch. Furthermore, the data collection methods used are documentation, interviews, and library reviews.The results show that the system for procurement, development and internal control ofaccounting information systems at PT. Bank Sulselbar Cabang Bulukumba Branch, is still fully implemented at the head off office. Information systems are obtained by renting a system from a system developer which is then developed using the SLDC (System Development life Cycle) method. 
Pengaruh Kepemilikan Institusional, Non Performing Loan, Loan to Deposit Ratio dan Growth Asset terhadap Kebijakan Dividen pada Perusahaan Perbankan yang Terdaftar di Bursa Efek Indonesia pada Tahun 2011-2015 Pratiwi, Afrah Dyah
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.v1i2.80

Abstract

This study aims to analyze the influence of institutional ownership, performing loan, loan to deposit ratio and growth asset to dividend policy at banking companies listed on Indonesia stock exchange. The study population is all banking companies listed in Indonesia stock exchange in 2011 – 2015. The sample of the study was determined by purposive sampling method to obtain 7 companies as sample. The method of analysis used is multiple regression analysis. The results of this conclude that the ownership structure has a significant positive effect on dividend policy, non performing loan has a negative effect is not significant to dividend policy, loan to deposit ratio has no significant positive effect on deviden policy. The result of the regression estimation shows the prediction ability of the 4 independent variables to the dividend policy of 23,60% while the remaining 76,40% is influenced by other variables that have not been included in the research.
PENERAPAN BALANCED SCORECARD SEBAGAI PENGUKURAN KINERJA PT. BUMI SARANA BETON Adam Rukmana; Suhendra Suhendra
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.v4i1.345

Abstract

Penelitian ini bertujuan untuk mengetahui kinerja PT. Bumi Sarana Beton dengan menggunakan pengukuran Balanced Scorecard. Instrumen utama dalam penelitian ini adalah kuesioner yang dibagikan kepada karyawan dan karyawati PT. Bumi Sarana Beton di Makassar dinilai di tahun 2018, untuk mengukur kondisi kepuasan karyawan selama tahun 2015 sampai 2017.Pengukuran tersebut diukur dengan pengukuran Skala Likert. Analisis data digunakan analisis deskriptif. Hasil penelitian menunjukkan bahwa kinerja perusahaan dari empat prespektif yaitu prespektif keuangan, prespektif pelanggan, prespektif bisnis internal, prespektif pembelajaran dan pertumbuhan menunjukkan bahwa kinerja perusahaan PT Bumi Sarana Beton dinyatakan cukup.Hal ini terjadi karena masih banyak rasio yang belum memenuhi kategori scorecard baik dari sisi keuangan maupun non keuangan, diantaranya adalah Return on Investmen, Current Ratio, Akuisisi Pelanggan, Profitabilitas Pelanggan, dan Produktifitas Karyawan.
ANALISIS PENDAPATAN CV. RAHMAT DI ERA PANDEMIC COVID-19 Nurmiati, Nurmiati; Nurwahyuni, Nurwahyuni; Ilham, Ilham; Lubis, Bastian
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.v6i2.626

Abstract

This study aims to determine and analyze the impact of Covid-19 on the income of Tent And Decoration at CV. Grace. This research is a quantitative descriptive research using frequency distribution data analysis. The results showed that the covid-19 pandemic resulted in Tent And Decoration income at CV. Rachmat experienced a very significant decline where the pattern of customers and the number of customers experienced a very drastic change as well as related to the profits obtained even though the rental prices set tended to be competitive.
ENVIRONMENTAL ACCOUNTING IN THE PERSPECTIVE OF CEMENTATION COMPANY IN INDONESIA (SEMEN INDONESIA GROUP) Nur Hidayah Rahim
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.v3i2.260

Abstract

The research aimed to know how implementation of environmental accounting principle in cement producer in Indonesia. This study used qualitative method with interpretative paradigm. The data of this study is obtained from Semen Indonesia Group which consists of PT Semen Gresik, PT Semen Padang and PT Semen Tonasa. Data were collected using observation method, with in-depth interview and literary reviews. The research shows that the organisation realized the negative impacts and gave response by presenting sustainability report as well as implementing green economy concept and green accounting in their operational system through by external cost. It is proven by the consistence of organisations in allocating 4% from their budgeting to TJSL and PKBL programs. Besides, budgeting allocation for reclammation and revegetation exmaining area. As the implementation results, environmental management, community development, funding and partnership program, and aid support.
Pengaruh Penyaluran Kredit Terhadap Laba Bersih Pada PT. Bank Danamon Tbk Akal, Andi Tenri Uleng; Nur, Sri Wahyuni
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.v6i1.571

Abstract

This study aims to determine the effect of lending on net income at PT Bank Danamon Tbk listed on the Indonesia Stock Exchange. This type of research is classified as quantitative research, while the source of data in this study is secondary data in the form of the company's annual financial statements of PT Bank Danamon Tbk for the period 2017-2021. The analytical method used in this research is simple linear regression, correlation coefficient, determination test, t test. The results showed that the distribution of credit at PT Bank Danamon Tbk had no effect on net income. The correlation coefficient is 0.535, which means that the relationship is moderate, the determination test is 28.6% and the remaining 71.4% is influenced by other factors. The significance value is 0.3530.05.

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