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Mohammad Arfandi Adnan
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Jln. Tun Abdul Razak (Hertasning Baru), Poros Makassar–Gowa, South Sulawesi, Indonesia. | Tel./Fax : +62411-8225111 / +62411-8225112
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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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ANALISIS ALOKASI DANA DESA DAN PENDUDUK MISKIN DI KABUPATEN GOWA Nurmiati Nurmiati; Murbayani Murbayani; Bastian Lubis; Magfirah Febrianti
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.v5i2.495

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh alokasi dana desa terhadap penduduk miskin di Kabupaten Gowa khususnya di Desa Tanabangka Kecamatan Bajeng Barat Kabupaten Gowa. Penelitian ini termasuk penelitian survey dengan menggunakan kuesioner. Jenis penelitian ini merupakan penelitian deskriptif kuantitatif dengan populasi adalah penduduk miskin di Desa Tanabangka Kabupaten Gowa berjumlah 250 sedangkan jumlah sampel yang digunakan dalam penelitian ini adalah 72 orang. Analisis statistik yang digunakan dalam penelitian ini adalah menggunakan analisis regresi. Hasil penelitian menunjukkan bahwa semakin bertambahnya alokasi dana desa maka dapat menurunkan penduduk miskin di Desa Tanabangka Kecamatan Bajeng Barat Kabupaten Gowa.
PENGARUH TEKANAN KETAATAN, KOMPLEKSITAS TUGAS, KEAHLIAN AUDIT, DAN PENGALAMAN TERHADAP AUDIT JUDGEMENT PADA KANTOR AKUNTAN PUBLIK DI MAKASSAR Gina Anggi
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.v8i1.839

Abstract

This study aims to determine the effect of pressure obedience, task complexity, auditexpertise, and auditor experience. The research method used descriptive method. Datacollection uses a survey method using a questionnaire. The data of this research is primarydata by distributing questionnaires. The population of this research are auditors who work in Public Accounting Firms in Makassar City. The sample for this research was 33 auditors. The data analysis techniques and methods used in this research use multiple linear regression analysis. The research results show that (1) obedience pressure has a positive effect on audit judgment, (2) task complexity has a positive effect on audit judgment, (3) audit expertise has a positive effect on audit judgment. And (4) experience has a positive effect on audit judgment.
UNFOLDING THE INDEPENDENCE DILEMMA OF THE INTERNAL SUPERVISION UNIT AUDITORS: PHENOMENOLOGY STUDY Syarif Syahrir Malle; Alimuddin Alimuddin; Nirwana Nirwana
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.v3i1.193

Abstract

This study aimed to comprehend and unfolding the reality of the independence dilemma faced by auditors of the Internal Control Unit at the Alauddin Makassar Islamic University. In achieveing the objective of the study, the reasercher conducted observation and interviews in collecting the data, while the exploration of the understanding and awareness of the informant is done in depth using epoche. Data were analyzed by qualitative method interpretively with phenomenology as a research design. The results of the study revealed that the reality experienced by the auditors of SPI UIN Alauddin Makassar showed an ethical gap. There was a "distance" between the expectations and reality of the auditor's self to the relationship with the chancellor, as well as the auditor's relationship with the auditee. This study also revealed the meaning of independence from the perspective of the auditor's spiritual awareness.
KONTRIBUSI PENDAPATAN ASLI DAERAH TERHADAP PENERIMAAN PEMERINTAH DAERAH KABUPATEN TAKALAR Buyung Romadhoni; Akhmad Akhmad; Amir Amir
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.v5i1.422

Abstract

Dalam era otonomi daerah dewasa ini,  pendapatan asli daerah diharapkan  menjadi sumber penerimaan utama dari penerimaan daerah, namun pada kenyataanya kontribusi Pendapatan Asli Daerah terhadap total penerimaan daerah relatif masih kecil, sekaligus menunjukkan bahwa kemandirian keuangan pemerintah daerah relatif kecil. Oleh karena itu penelitian ini bertujuan untuk; mengetahui kontribusi masing-masing variabel pajak daerah, retribusi daerah, hasil pengelolaan kekayaan daerah yang dipisahkan; dan lain-lain pendapatan asli daerah yang sah terhadap pendapatan asli daerah di Kabupaten Takalar dan mengetahui kontribusi pendapatan asli daerah terhadap total penerimaan pemerintah daerah Kabupaten Takalar. Penelitian ini menggunakan data sekunder yang bersumber dari  Direktorat Jenderal Perimbangan Keuangan Kementerian Keuangan Republik Indonesia dan Pemerintah Kabupaten Takalar tahun 2010 sampai tahun 2020. Hasil penelitian menunjukkan bahwa pajak daerah dan dan lain-lain pendapatan asli daerah  yang sah memiliki kontribusi yang cukup besar terhadap pendapatan asli daerah kabupaten Takalar. Hasil penelitian juga menunjukkan bahwa kontribusi pendapatan asli daerah terhadap total pendapatan daerah relatif masih kecil, tetapi tren peningkatan kontribusi cenderung meningkat dari tahun ke tahun.
IMPLEMENTASI SISTEM PENGEN DALIAN INTERN PEMERINTAH (SPIP) DALAM MEWUJUDKAN GOOD GOVERNANCE PADA BADAN PENDAPATAN DAERAH KABUPATEN GOWA Melda Annisa; Suhendra S
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.v7i2.742

Abstract

This study aims to determine the implementation of PP No. 60 of 2008 concerning theGovernment Internal Control System (SPIP) at the Regional Revenue Agency of Gowa Regency by looking at the elements of SPIP, namely the control environment, risk assessment, control activities, information and communication in realizing Good Governance. This type of research is a qualitative research and Bapenda profile and interviews as data collection methods. This study also explains an Agency Theory theory. The implications of Agency Theory theory for this research, can explain the existence of the Regional Government as an institution that can be trusted to act in accordance with the public interest by carrying out its duties and functions appropriately, making financial accountability mandated to it, so that the objectives economy, public services and community welfare can be achieved optimally. The results of this study indicate that the Gowa Regency Regional Revenue Agency has implemented the five elements of the Government's Internal Control System properly and is committed to providing accountability to the community both through the reliability of financial reporting, safeguarding state assets, and compliance with laws and regulations, so as to achieveeffectiveness and efficiency in the implementation of activities carried out for the realization of good state governance, there is an increase in performance which has an impact on increasing PAD (Regional Original Income) in 2020 Rp. 1,833,160,557,136.00/ Year 2021 Rp. 1,841,411,192,535.00.
Pengaruh Budgetary Slack terhadap Kinerja SKPD dengan Komitmen Organisasi dan Kapasitas Individu sebagai Variabel Moderasi Mohammad Arfandi Adnan; Arifuddin Arifuddin; Haliah Haliah
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.v1i2.81

Abstract

Kinerja organisasi yang baik dapat dilihat dari kejelasan tujuan berdasarkan visi dan misi. Penelitian ini bertujuan menguji dan menganalisis pengaruh Budgetary slack terhadap kinerja SKPD dengan komitmen organisasi dan kapasitas individu sebagai variabel moderasi pada SKPD Kabupaten Polewali Mandar Propinsi Sulawesi Barat. Penelitian ini menggunakan pendekatan kuantitatif dengan pengamatan bersifat cross section. Data penelitian ini diperoleh melalui kuesioner sebanyak 120 eksamplar kepada pejabat struktural eselon III dan IV pada SKPD. Dari 120 eksamplar tersebut yang dikembalikan dan dinyatakan sah sebanyak 110 responden. Data dianalisis dengan menggunakan Analisis faktor dan program SPSS 21. Hasil penelitian menunjukkan bahwa Budgetary slack berpengaruh negatif dan signifikan terhadap kinerja SKPD. Budgetary slack berpengaruh negatif dan signifikan terhadap komitmen organisasi. Komitmen organisasi berpengaruh positif dan signifikan terhadap kinerja SKPD. Budgetary slack terhadap kinerja SKPD melalui komitmen organisasi berpengaruh berpengaruh negatif dan signifikan dan kapasitas individu tidak dapat memoderasi pengaruh Budgetary slack terhadap kinerja SKPD.
PENILAIAN KINERJA DI ERA COVID (Study Kasus di Dinas Sosial Provinsi Sulawesi Selatan) Andi Dewi Andriani; Andi Kusumawati; Darmawati Darmawati
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.v4i2.358

Abstract

9,278 lives have been lost. 130,538 patients are still struggling. However, 85,831 people have proven that sick because of the new type of Corona Virus or COVID-19 can be cured. (Liputan6.com). In Indonesia, there were 12,438 cases of Corona virus infection with 895 people dying and 2,317 declared. The World Health Organization (WHO) has paid special attention to the special policies of a number of countries that have begun to ease lockdowns or lockdowns in their territories. (Sindonews.com May 7, 2020). As a result of this pandemic, the life of the Indonesian economy has become devastated. The service and trade sectors have become stagnant. So that many of us see and read in the mass media, termination of employment to informal sector workers because production is hampered. The social impact caused by this pandemic has become a serious concern of the government by forming a task force. This task force coordinated by the social service distributed social assistance to people affected by the Covid 19 outbreak. In terms of distribution of distribution, social services have involved all lines of government starting from the lowest line, as well as reporting of results, also involving all areas of supervision, one of which is the inspectorate
AKUNTABILITAS DAN EFEKTIVITAS PENGELOLAAN ALOKASI DANA DESA Firda Sari; Fina Diana; Suhendra S
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.v6i2.627

Abstract

This study aims: (1) to analyze accountability for the management of village fund allocations (ADD) in Maccini Baji Village (2) to analyze the effectiveness of village fund allocation management (ADD) in Maccini Baji Village. Data collection methods used in this research are literature study, interviews and documentation. Furthermore, the research results were analyzed through descriptive-qualitative methods. The data used in this study are primary data and secondary data with the research subjects consisting of the Village Head, Village Secretary, Head of Affairs/staff, and the Maccini Baji Village Community who have an understanding of the management of village fund allocations. The results of this study show that in the implementation of accountability for managing village fund allocations in Maccini Baji village, which is measured using indicators, it is in accordance with Minister of Home Affairs Regulation Number 20 of 2018. Meanwhile, the analysis of the effectiveness of the management of Maccini Baji village fund allocation which is measured using the effectiveness ratio in 2019 and 2020 are in the effective category. This is evident from the success of the Village Government as well as community participation in managing the Village Fund Allocation income, and being able to maximize the needs of the community so that it is felt well by the village community.
PENGAKUAN DAN PENGUKURAN PENDAPATAN PADA PT. NUSANTARA TERMINAL SERVICE MAKASSAR Nur Fatwa Basar; Nur Aisyah
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.v3i2.261

Abstract

Penelitian ini bertujuan untuk mengetahui apakah pengakuan dan pengkuran pendapatan PT. Nusantara Terminal Services Makassar telah sesuai dengan pengakuan dan pengukuran pendapatan menurut Pernyataan Standar Akuntansi Keuangan (PSAK) No. 23 tahun 2017?. Jenis data yang digunakan adalah data kualitatif dan data kuantitatif. Sumber data yang digunakan adalah data primer dan data sekunder. Metode analisis yang digunakan dalam penelitian adalah deskriptif komparatif, yaitu metode analisis yang bersifat menggambarkan dan membandingkan persamaan dan perbedaan dua atau lebih kenyataan atau keadaan-keadaan atas suatu objek dalam bentuk uraian kalimat berdasarkan keterangan-keterangan dari pihak-pihak yang berhubungan langsung dengan penelitian ini. Metode pengumpulan data menggunakan metode wawancara dan observasi terkait penelitian. Penelitian dilaksanakan dalam 1 tahun. Hasil penelitian menunjukkan bahwa pengakuan dan pengukuran pendapatan PT. Nusantara Terminal Services Makassar dengan pengakuan dan pengukuran pendapatan menurut Pernyataan Standar Akuntansi Keuangan (PSAK) No. 23 tahun 2017 tidak sesuai hal ini dapat dilihat pada perbedaan pengakuan pendapatan dimana PT. Nusantara Terminal Services Makassar Pendapatan diakui pada saat invoice diterbitkan sedangkan pengakuan menurut Pernyataan Standar Akuntansi Keuangan (PSAK) No. 23 tahun 2017 Pendapatan diakui dalam periode akuntansi pada saat jasa diberikan.
PENILAIAN KINERJA DINAS PEKERJAAN UMUM DAN PENATAAN RUANG KABUPATEN BONE
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.v6i1.572

Abstract

This study aims to determine and analyze the financial performance of the Public Works and Spatial Planning Office of Bone Regency in 2018 - 2020. This study uses a value for money model which is a financial performance analysis tool for public sector organizations with ratios consisting of: economic ratios, efficiency ratio, and effectiveness ratio. The results showed that the Public Works and Spatial Planning Office in 2018-2020 based on the concept of value for money in general had shown good performance where the average economic ratio in 2018-2020 at the Bone District Public Works and Spatial Planning Service was 86, 61%, which means it is economical, then the average efficiency ratio is 90.90% which means it is efficient and the average effectiveness ratio shows a figure of 126.23% which means it is effective.

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