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[THE INFLUENCE OF CORPORATE GOVERNANCE, OWNERSHIP STRUCTURE ON COMPANY VALUE WITH COMPANY SIZE AS MODERATION VARIABEL ( ]]>
<![CDATA[Rahim, Ilham]]>;
<![CDATA[Mediaty, Mediaty]]>;
<![CDATA[Damayanti, R. A. Damayanti]]>
<![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.v2i2.176
<![CDATA[The research aimed at investigating the influence of the corporate governance (size of board ofdirectors, proportion of independent of board of commissioners as proxy), ownership structure(managerial ownership, foreign ownership as proxy) on the company value, and finding out theinfluence of the company size moderation in relation to the corporate governance, ownershipstructure on the company value. The research population was all manufacturing companies registered in Indonesia StockExchange (ISE) as many as 143 companies. Samples were taken using the purposive samplingtechnique by the criteria determined. The samples obtained were as many as 96 companiesduring the observation period of 3 years. The data were analyzed using the multiple linearregression analysis and Moderated Regression Analysis (MRA). The research result indicates that the size of board of directors has the significant andpositive influence on the company value, the proportion of independent board of commissionersdoes not have the significant effect on the company value, the managerial ownership does nothave the significant impact on the company value, the foreign ownership has the significant andpositive influence on the company value. The research indicates the empirical evidence that thecompany size moderates the corporate governance on the company value, whereas the companysize can not moderate the ownership structure on the company value.]]>
<![CDATA[CAPITAL STRUCTURE DAN PROFITABILITY PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA ]]>
<![CDATA[Nurhaeda, Andi]]>;
<![CDATA[Basmar, Nur Azizah]]>
<![CDATA[ Patria Artha Journal of Accounting dan Financial Reporting Vol 5, No 2 (2021): Patria Artha Journal of Accounting dan Financial Reporting ]]>
Publisher : <![CDATA[Universitas Patria Artha ]]>
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DOI: 10.33857/jafr.v5i2.491
<![CDATA[Capital structure yang optimal yang disertai dengan kombinasi yang optimal atas pendanaan untuk kebutuhan investasi dapat meningkatkan nilai perusahaan dari profitabilitas. Penelitian ini dilakukan untuk mengetahui pengaruh capital structure yang terdiri dari long term debt (LTD), short term debt (STD), dan total debt to equity (TDE) terhadap profitability, yaitu return on asset (ROA). Penelitian ini menggunakan data sekunder yang diperoleh dari 137 laporan keuangan tahun 2015 sampai 2019 perusahaan manufaktur yang terdaftar di Bursa Efek Indonesi. Data diolah dengan menggunakan SPSS dan dianalisis dengan menggunakan analisis regresi berganda. Hasil penelitian menunjukkan bahwa secara parsial tidak terdapat pengaruh yang signifikan antara variabel independen, yaitu LTD (X1), STD (X2), dan TDE (X3) terhadap variabel dependen, yaitu profitability. Sementara secara simultan, terdapat pengaruh yang signifikan antara variabel independen, yaitu LTD (X1) dan TDE (X3) terhadap variabeldependen, yaitu profitability. Adapun variabel STD (X2) dikeluarkan dari model analisis karenadapat memperlemah hasil penelitian.]]>
<![CDATA[ANALISIS PENGENDALIAN INTERN TERHADAP PENGENDALIAN PIUTANG TAK TERTAGIH PADA PT. TELKOM INDONESIA Tbk. MAKASSAR ]]>
<![CDATA[Irwandi, Syahrul]]>;
<![CDATA[Jumarti, Jumarti]]>;
<![CDATA[Azis, Nur Alimin]]>;
<![CDATA[Iskandar, Sultan]]>
<![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.v8i1.830
<![CDATA[This study was aimed at analyze of internal Control on Uncollectible Accounts at PT. TelkomIndonesia Tbk in Makassar. The data used were primary and secondary data. Data collectiontechniques used were observation, interviews, questionnaires, documentation. The data analysis technique used were data validity test, data test, hypothesis test, partial test, instrument reliability test. The result of this study indicated that in internal control influenced positive and significantly on the control of uncollectible accounts at PT. Telkom Indonesia Tbk Makassar. ]]>
<![CDATA[Improvement Quality of Financial Statements Through Application of Goverment Accounting Standards and Good Governance ]]>
<![CDATA[Nurmiati, Nurmiati]]>;
<![CDATA[Lubis, Bastian]]>
<![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.v2i1.117
<![CDATA[The Study aims to analyze improvement quality of financial report through application of governance accounting standards and good governance. Analyzed the data obtained by usinganalysis quantitative. Quantitative analysis includes multiple regression analysis, coefficient ofdetermination analysis and hypothesis throuhh t test and f test. The results of research andstatistical analysis using shows that the quality of financial statements is influenced by theapplication of government accounting standards and good governance.]]>
<![CDATA[Kajian Penggunaan Aset Zombie Ditinjau Prinsip Konservatisme Pada PT. Hadji Kalla ]]>
<![CDATA[Nurjanna, Nurjanna]]>;
<![CDATA[Anggraeni, Dewi]]>
<![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.v4i2.363
<![CDATA[This study aims to determine the study of the use of Zombie Assets in terms of the conservatism principle at PT. Hadji Kalla. This study uses a qualitative approach with descriptive analysis. The type of data used is secondary data and primary data. This study uses data collection techniques in the form of interviews, literature study and internet searching. The results of the study stated that the PT. Hadji Kalla, fixed assets that have expired or have book value of zero are not detailed in the financial statements, but only in total. Zombie Asset at PT. Hadji Kalla is 9,134 units or 71%. PT. Hadji Kalla uses the cost method, and that indicates that Zombie's assets in the company adhere to the principle of conservatism, but if you look at the measurement of accrual measures in 2017, 2018 and 2019, there is a difference in analysis, namely in 2017 the difference in negative accruals indicates that it adheres to the principle of conservatism. occurs because the costs incurred are quite large and too fast. In contrast to 2018 and 2019 showing a positive accrual difference, this happened because of the management policy in the finance accounting section to implement concept matching and this explained that in the last two years the assets of PT. Hadji Kalla does not adhere to the principle of conservatism.]]>
<![CDATA[EFEKTIVITAS DAN EFISIENSI KINERJA DINAS PEKERJAAN UMUM KABUPATEN ENREKANG ]]>
<![CDATA[Nurmiati, Nurmiati]]>;
<![CDATA[Lubis, Bastian]]>;
<![CDATA[Yanti, Irma]]>
<![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.v7i1.687
<![CDATA[This research was conducted to assess the Effectiveness and Efficiency of performance at the Enrekang Regency Public Works Office. The method used in this study is a quantitative descriptive method, namely analyzing the realization of the 2018 to 2021 Public Works Department budget and expenditure budget using effectiveness ratios and efficiency ratios. The results of the study show that the levels and criteria for the effectiveness of using the budget and the realization of the Enrekang Regency Public Works Office for 2018-2021 vary widely. The implementation of the 2018-2021 Expenditure Budget is said to be quite effective Judging from these calculations, the performance of the Enrekang Regency Public Works Office is quite effective because the average result achieved is 84.26%, while for budget calculations regarding the level of efficiency in spending each year the criterion is said to be efficient because based on 2018 calculations it was 80.20%, year 2019 amounted to 77.86%, 2020 amounted to 78.80% and 2021 amounted to 13.09%. Judging from these calculations, the performance of the Enrekang Regency Public Works Office is efficient because the average result achieved is 62,48%.]]>
<![CDATA[Mengungkap Ketidakefektifan Reinventing Policy: Sebuah Studi Fenomenologi ]]>
<![CDATA[Firdaus, Arrayyan]]>
<![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.v1i1.19
<![CDATA[RETRACTED ARTICLEArtikel ini telah ditarik dari penerbitan Patria Artha Journal of Accounting and Financial Reporting Volume 1 Issue 1, April 2017, dikarenakan telah terpublikasi pada jurnal lain.Berikut identitas penulis :Nama penulis : Arrayyan Firdaus Asal institusi : Jurusan Akuntansi Politeknik Negeri Malang]]>
<![CDATA[ANALISIS SISTEM PENGENDALIAN INTERNAL PIUTANG USAHA PADA PT. CLIPAN FINANCE INDONESIA, TBK CABANG MAKASSAR ]]>
<![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.v4i1.342
<![CDATA[Tujuan penelitian ini adalah untuk mengetahui efektivitas pengendalian internal piutang usaha pada PT. Clipan Finance Indonesia,Tbk Cabang Makassar. Populasi dalam penelitian ini adalah seluruh karyawan PT. Clipan Finance Indonesia,Tbk Cabang Makassar. Metode analisis yang digunakan adalah deskriptif kualitatif. Hasil penelitian menunjukkan bahwa Pengendalian Internal Terhadap Piutang Usaha sudah berjalan efektif.]]>
<![CDATA[PENGARUH PENDAPATAN DAN JUMLAH TANGGUNGAN KELUARGA TERHADAP PENGELUARAN KONSUMSI RUMAH TANGGA ]]>
<![CDATA[Rahmi, Rahmi]]>;
<![CDATA[Septiani, Indri]]>;
<![CDATA[Sari, A. Ratna]]>
<![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.v6i1.577
<![CDATA[This study aims to determine the effect of income and number of dependents on household consumption expenditures. The population in this study were community customers who received direct cash assistance (BLT) totaling 91 people. The sampling technique in this study was non-random sampling, where the researcher took a sample of part of the total population. The data analysis technique used is descriptive statistical analysis and inferential statistical analysis using multiple linear analysis methods. The results based on this path analysis show that income has an insignificant effect on household consumption expenditures, the number of family dependents has a significant effect on household consumption expenditures receiving direct cash assistance and the income and number of family dependents simultaneously has a significant effect on household consumption expenditures receiving direct assistance cash.]]>
<![CDATA[ANALISIS PENDAPATAN PEDAGANG BUAH DI KOTA MAKASSAR ]]>
<![CDATA[ Patria Artha Journal of Accounting dan Financial Reporting Vol 3, No 2 (2019): Patria Artha Journal of Accounting and Financial Reporting ]]>
Publisher : <![CDATA[Universitas Patria Artha ]]>
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DOI: 10.33857/jafr.v3i2.285
<![CDATA[The existence of the informal sector in the city is caused by the inability of the formal sector to accommodate or provide employment for all job seekers. One of the informal sectors that is interesting to study is street vendors, because of its ability to create jobs and provide cheap goods and services as well as a safety valve that can prevent widespread unemployment and social unrest. Therefore this study aims to determine the income of street vendors, especially fruit traders on the roadside in the city of Makassar. Data was collected through interviews and direct observation with selected respondents, then analysis using income analysis and break-even analysis. The results showed that the fruit traders in the city of Makassar on average gained enough profits to meet the needs of their family's life, although it was found that there were some fruit fields that suffered losses, but the losses they suffered were still far below the level of wages they got.]]>
