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[ANALYSIS OF RECEIVABLES FOR PROFITABILITY AT SAHID JAYA HOTEL INTERNATIONAL, TBK IN THE INDONESIA STOCK EXCHANGE ]]>
<![CDATA[Hanafie, Hadriana]]>
<![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.v2i2.175
<![CDATA[ABSTRACTThe research objectives are: 1) To find out and analyze the receivable turnover rate andprofitability value at Sahid Jaya International Hotel, Tbk on the Indonesia Stock Exchange.Data sources are secondary data which is data obtained from Sahid Jaya International, Tbk Hotel documents on the Indonesia Stock Exchange in the form of financial financial statementsin the form of financial position reports and comprehensive income reports.The results of the research show that 1) the accounts receivable turnover of Sahid JayaInternational, Tbk hotels in the Indonesia Stock Exchange is in good condition. The results ofthe analysis on the activity ratio include increasing receivable turnover, 2) The averagecollection age of accounts receivable showing the accounts of Sahid Jaya International, Tbk inthe Indonesia Stock Exchange in 2016 to 2017 is in a good condition because it has decreasedevery year and accelerate receivables into company cash, and 3) The results of the analysis onprofitability ratios show that the profitability conditions of Sahid Jaya International, Tbk Hotelsin the Indonesia Stock Exchange in 2016 to 2017 have increased every year, this means thecompany has succeeded in obtaining profit.]]>
<![CDATA[PENGARUH KOMPETENSI DAN INDEPENDENSI AUDITOR TERHADAP KUALITAS AUDIT PADA KANTOR AKUNTAN PUBLIK DI MAKASSAR ]]>
<![CDATA[Sari, Thesa Angga]]>;
<![CDATA[Muliana, Sitti]]>;
<![CDATA[Basar, Nur Fatwa]]>
<![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.v5i1.426
<![CDATA[Penelitian ini bertujuan untuk mengetahui pengaruh Kompetensi dan Independensi auditor terhadap kualitas audit pada Kantor Akuntan Publik di Makassar. Jenis data yang digunakan dalam penelitian ini yaitu menggunakan data kualitatif dan kuantitatif. Sumber data yang digunakan yaitu data primer dan sekunder dengan jumlah sampel sebanyak 30 orang. Dari hasil penelitian ini diperoleh bahwa Kompetensi dan Independensi auditor berpengaruh terhadap kualitas audit pada Kantor Akuntan Publik di Makassar dengan menggunakan metode analisis regresi berganda sebesar Y = . -0,878 + 0.454 X1 + 0,171 X2]]>
<![CDATA[PENERAPAN SISTEM PENGENDALIAN INTERN PEMUNGUTAN PAJAK KENDARAAN BERMOTOR ]]>
<![CDATA[Azza, Christina]]>;
<![CDATA[Suhendra, Suhendra]]>
<![CDATA[ Patria Artha Journal of Accounting dan Financial Reporting Vol 8, No 1 (2024): Patria Artha Journal of Accounting dan Financial Reporting ]]>
Publisher : <![CDATA[Universitas Patria Artha ]]>
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DOI: 10.33857/jafr.v8i1.829
<![CDATA[This study aims to find out how the internal control system is applied in collecting motorized vehicle taxes to increase regional income at the SAMSAT Kab. Gowa. This research is a quantitative research with a descriptive approach, this research was conducted with data received from the SAMSAT Kab. Gowa in the form of target data and realization of Motor Vehicle Tax revenue at the Gowa Regency SAMSATOffice. The research data carried out is in the form of primary data and secondary data. Where primary data is carried out by interviews and secondary data is in the form of targets and realization of Motor Vehicle Tax revenue. The research results show the level of effectiveness of implementing the internal control system for motor vehicle tax collection at the SAMSAT District office. Gowa has been very effective in increasing regional revenues, although in the risk assessment there are determinations oftargets for Motor Vehicle Tax revenues that go up and down because they have to see potential, KTMDU and previous realization and are still constrained by the E-SAMSAT application connection and taxpayers due to economic factors, and there are still people like brokers. However, from the SAMSAT office Kab. Gowa always follows the government's policy to continue to strive to increase the target of Motor Vehicle Tax revenue because Motor Vehicle Tax has a major impact in increasing regionalrevenue. Motor Vehicle Tax can encourage rapid economic growth in accordance with local government targets.]]>
<![CDATA[Analysis of Accounting Application on Micro Small and Medium Enterprises ]]>
<![CDATA[Asirah, Andi]]>;
<![CDATA[Triseptya, Ghaliyah Nimassita]]>;
<![CDATA[Alamsyah, Muh. Fikran]]>
<![CDATA[ Patria Artha Journal of Accounting dan Financial Reporting Vol 2, No 1 (2018): Patria Artha Journal of Accounting dan Financial Reporting ]]>
Publisher : <![CDATA[Universitas Patria Artha ]]>
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DOI: 10.33857/jafr.v2i1.116
<![CDATA[Accounting is an information system that generates reports to interested parties regarding theeconomic activity and condition of the company. Micro Small and Medium Enterprises(MSMEs) as the support of the nation's economy to date still many who have not appliedaccounting in running their business. This study aims to determine and analyze the applicationof accounting on Small and Medium Micro Enterprises (SMEs) and the constraints faced in it.This research took 100 UMKM in Makassar City with descriptive analysis method by usingqualitative approach. The data used are primary data obtained through interviews andquestionnaires. The results showed that most MSMEs in Makassar have recorded the sale,purchase, other costs. While the reporting made include sales reports, purchases. Constraintsthat hamper SMEs in the application of accounting, among others, is the educationalbackground, has never been accounting training and there is no need for the application ofaccounting.]]>
<![CDATA[Menelisik Pelaporan Pajak Online Pada Usaha Mikro Kecil Menengah (UMKM) ]]>
<![CDATA[Thahir, Fera Firyal]]>;
<![CDATA[Nasaruddin, Fadliah]]>;
<![CDATA[Tenriwaru, Tenriwaru]]>
<![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.v4i2.362
<![CDATA[The government continues to increase the existing tax potential by carrying out tax modernization in the form of online tax reporting (e-filling). This method is expected to facilitate business tax reporting. However, the reality on the ground shows that some of the small business actors are still unfamiliar with this method because there is still a manual process detected by the tax service provider. The purpose of this study is to determine the dynamics of online tax reporting that is applied to micro, small and medium enterprises (MSMEs) in fulfilling tax obligations as taxpayers. The basis of this research is qualitative with descriptive research type. This research method uses qualitative descriptive and data collection is done by observation, interviews, and documentation. From the results of the research conducted showed that not all taxpayers especially MSMEs use the online tax reporting system, but the online implementation system has been running well and shows consistency that it is mandatory to use a sustainable online system. There have been many taxpayers who feel the benefits of using the online system but there are still some taxpayers who have not felt it, depending on the convenience of each individual. Many taxpayers still lack understanding and feel some obstacles in online reporting. Therefore, in-depth socialization is applied so that the parties served and those served are able to optimize the online system. ]]>
<![CDATA[KEBIJAKAN HUTANG, PROFITABILITAS DAN KEBIJAKAN DIVIDEN TERHADAP NILAI PERUSAHAAN PERTAMBANGAN ]]>
<![CDATA[Diana, Fina]]>;
<![CDATA[Mannaga, Idham]]>;
<![CDATA[Setiadi, Farhan Wahyu]]>
<![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.v7i1.686
<![CDATA[The effect of debt policy, profitability and dividend policy to firm value of mining on the IDC in 2016-2021. The analytical method used is descriptive statistics, gives a brief description of the results of the research test, and uses the classical assumption test, hypothesis testing using multiple linear regression analysis and the coefficient of determination. The results of this study indicate that partially there is no influence and no significant debt policy on the value of mining companies on the IDX in 2016-2021. Partially there is no influence and no significant profitability on the value of mining companies on the IDX in 2016- 2021. Furthermore, there is a partial and significant effect of dividend policy on the value of mining companies on the IDX in 2016-2021. Simultaneously the independent variables of debt policy, profitability, and dividend policy have a significant and significant effect on the value of mining companies on the IDX in 2016-2021.]]>
<![CDATA[Financial Performance Analysis of Conventional Banks and Sharia Bank in PT. Bank Panin Tbk. and PT. Bank Panin Syariah Tbk ]]>
<![CDATA[Nurhadi N, Muhammad]]>;
<![CDATA[Putra, Angwal Jaya]]>
<![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.v1i1.18
<![CDATA[This study aims to analyze the differences in financial performance of PT. Bank Panin Tbk. And PT. Bank Panin Dubai Syariah Tbk. The period 2013 - 2015.This research uses descriptive qualitative analysis method by using LDR / FDR ratio, NPL / NPF, BOPO / OER, ROA, ROE and KPMM to see difference of financial performance of both Bank.Based on the results of the analysis and discussion can be concluded that the level of Liquidity Bank Panin Tbk. Healthier than Bank Panin Dubai Syariah Tbk. While Asset Quality of Bank Panin Tbk. Healthier than Bank Panin Dubai Syariah Tbk. In addition, the efficiency level of both banks is in good condition. The level of profitability is seen from the Bank's second ROA ratio in unhealthy condition, while seen from the ratio of ROE only Bank Panin Tbk. Who are in good health. The capital level of both banks is in good condition]]>
<![CDATA[EFFECT OF SERVICE QUALITY, SUPERVISION AND CONSULTATION ON TAXPAYER COMPLIANCE ]]>
<![CDATA[Rustina Rustina]]>;
<![CDATA[Eldi Manca]]>;
<![CDATA[Andi Asirah]]>
<![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.v4i1.341
<![CDATA[This study aims to examine and analyze the influence of service quality, supervision and consultation on taxpayer compliance. This type of research uses explanatory quantitative research. Samples were obtained by random sampling and using accidental sampling method. Methods of collecting data through questionnaires, then the data were analyzed using multiple linear regression using SPSS. the results of this study indicate that the variable service quality does not significantly influence, while the supervision and consultation variables significantly influence the compliance of individual taxpayers.]]>
<![CDATA[PENGARUH RELIGIUSITAS DAN PENGETAHUAN AKUNTANSI SYARI’AH TERHADAP MINAT MAHASISWA AKUNTANSI BERKARIR DI LEMBAGA KEUANGAN SYARI’AH ]]>
<![CDATA[Ibrahim, Ibrahim]]>;
<![CDATA[Hala, Yusriadi]]>;
<![CDATA[Agus, Rosida Maedina]]>
<![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.v6i1.576
<![CDATA[This study aims to determine whether religiosity and knowledge of sharia accounting have an effect on the interest of accounting students to have a career in sharia financial institutions. Collecting data using primary data obtained from questionnaires using a purposive sampling method. The population is accounting students at STIEM Bongaya Makassar with a total sample of 114 respondents. The data quality test used in this study is the validity of the Pearson correlation and the reliability of Cronbach's Alpha. The classical assumptions have also been tested in the form of normality assumptions, multicollinearity assumptions and heteroscedasticity assumptions. The method of data analysis used multiple linear regression techniques. The results of this study indicate that the religiosity variable (X1) has no significant effect on the interest of accounting students to have a career in Islamic financial institutions because the significant value of t 0.098 is greater than = 0.05. The Islamic accounting knowledge variable (X2) has a significant effect on the interest of accounting students to have a career in Islamic financial institutions because the significant value of t 0.00 is smaller than = 0.05.]]>
<![CDATA[KEPUTUSAN KEUANGAN DAN IMPLIKASINYA TERHADAP PROFITABILITAS DAN NILAI PERUSAHAAN ]]>
<![CDATA[Sitti Murniati]]>
<![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.v3i1.232
<![CDATA[Tujuan penelitian ini adalah menganalisis pengaruh keputusan keuangan yang terdiri dari keputusan investasi, keputusan pendanaan dan kebijakan dividen serta implikasinya terhadap profitabilitas dan nilai perusahaan pada perusahaan Manufaktur yang terdaftar di Bursa Efek Indonesia. Metode penelitian ini adalah explanatory research dengan pengumpulan data dilakukan melalui teknik dokumentasi berupa laporan keuangan perusahaan selama 5 tahun, periode tahun 2012 sampai tahun 2016 dengan jenis riset pooling data yaitu penggabungan antara data time series dan cross section. Subyek penelitian adalah perusahaan Manufaktur yang terdaftar di Bursa Efek Indonesia. Teknik analisis data dalam penelitian ini menggunakan Analisis Jalur (Path Analysis) dengan SPSS Versi 21. Hasil penelitian ini menunjukkan bahwa 1) pengaruh langsung dan tidak langsung keputusan investasi terhadap profitabilitas dan nilai perusahaan adalah signifikan dan pengaruh keputusan investasi melalui profitabilitas terhadap nilai perusahaan adalah tidak signifikan, 2) pengaruh langsung keputusan pendanaan terhadap profitabilitas adalah signifikan sedangkan pengaruh langsung terhadap nilai perusahaan adalah tidak signifikan serta pengaruh keputusan pendanaan melalui profitabilitas terhadap nilai perusahaan adalah signifikan, dan 3) pengaruh langsung dan tidak langsung kebijakan dividen terhadap profitabilitas dan nilai perusahaan adalah tidak signifikan, dan pengaruh kebijakan dividen melalui profitabilitas terhadap nilai perusahaan adalah tidak signifikan.]]>
