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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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PENGARUH BIAYA OPERASIONAL TERHADAP PENDAPATAN PADA UKM DODOL MONAS JAYA KABUPATEN MAROS
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.v5i2.496

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh biaya operasional terhadap pendapatan. Metode analisis yang digunakan dalam penelitian ini yaitu analisis regresi linear sederhana, koefisien korelasi, koefisien determinasi, dan uji hipotesis (uji t) dengan menggunakan perhitungan SPSS versi 24.Hasil penelitian dari analisis regresi linear sederhana diperoleh nilai persamaan regresi yaitu Y= 777887433.200+ 0.706x berarti apabila biaya operasional terjadi penurunan satu satuan maka pendapatan akan mengalami penurunan sebesar 0.706 dan koefisien korelasi sebesar 0,681 yang berada diantara 0,60- 0.799 yang menunjukkan bahwa hubungan biaya operasional dengan pendapatan yaitu kuat dan koefisien determinasi diketahui nilai koefisien determinasi sebesar 0.463 yang menunjukkan bahwa kebijakan dividen berpengaruh sebesar 46.3% terhadap pendapatan dan sisanya 53,7% dipengaruhi oleh variabel lain yang tidak diteliti dalam penelitian ini, kemudian pengujian hipotesis (uji t) yaitu menunjukkan thitung = 3.710 ttabel = 2,353 maka hipotesis diterima, kemudian tingkat signifikan 0,206 0.05. Hal ini dapat disimpulkan bahwa variabel biaya operasional berpengaruh positif tetapi tidak signifikan terhadap pendapatan pada UKM Dodol Monas Jaya Kabupaten Maros. 
PENGARUH OPINI AUDIT GOING CONCERN, PERGANTIAN MANAJEMEN, FINANCIAL DISTRESS DAN UKURAN PERUSAHAAN TERHADAP PERGANTIAN AUDITOR PERUSAHAAN MANUFAKTURYANG TERDAFTAR DI BURSA EFEK INDONESIA
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.v8i1.840

Abstract

This study aims to determine: (1) Effect of Going Concern Audit Opinion on AuditorSubstitution, (2) Effect of Management Change on Auditor Turnover, (3) Effect ofFinancial Distress on Auditor Substitution, (4) Effect of Company Size on AuditorSubstitution in Manufacturing Companies listed on the Indonesia Stock Exchange in2015-2017. This type of research is a comparative causal study with an ex post factoapproach. Samples were taken using purposive sampling technique. The sampleamounted to 67 companies from 136 manufacturing companies listed on the IndonesiaStock Exchange in 2015-2017, so the research data analyzed amounted to 201. The data analysis techniques used were descriptive statistics and logistic regression. Based on the results of this study indicate that (1) Going Concern Audit Opinion variables issued from the Model because of the distribution of Homogeneous date so that it cannot issue results (2) Management Change has a negative and not significant effect on Auditor Substitution, this is indicated by a regression coefficient of - 0,150% and a significance value of 0,719 (0,719 0,05) (3) Financial Difficulties have a negative and significant effect on Auditor Substitution, this is indicated by a regression coefficient of -0,598 and a significance value of 0,044 (0,044 0,05). (4) Company size has a positive and not significant effect on Auditor Substitution, this is indicated by a regression coefficient of -0.013 and a significance value of 0.633 (0.633 0.05).
PROSOCIAL BEHAVIOUR DALAM BINGKAI KEARIFAN LOKAL : STUDI PERILAKU APARAT DESA DALAM PERSPEKTIF PENGANGGARAN
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.v3i1.197

Abstract

RETRACTED ARTICLEArtikel ini telah ditarik dari penerbitan Patria Artha Journal of Accounting and Financial Reporting Volume 3 Issue 1, April 2019, dikarenakan telah terpublikasi pada jurnal lain.Berikut identitas penulis :Nama penulis : Rahmi Triyulin Asal institusi : Fakultas Ekonomi dan Bisnis Universitas Hasanuddin
ANALISIS PERKEMBANGAN KEMAMPUAN KEUANGAN DAERAH DALAM MENDUKUNG PELAKSANAAN OTONOMI DAERAH DI KABUPATEN LUWU UTARA
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.v5i1.423

Abstract

Penelitian ini bertujuan untuk mengetahui tingkat perkembangan kemampuan keuangan di Kabupaten Luwu Utara dalam rangka mendukung pelaksanaan Otonomi daerah. Metode analisis yang digunakan dalam penelitian ini adalah metode analisis deskriptif dan kuantitatif. Data yang digunakan merupakan data sekunder dari instansi pemerintah terkait, yakni mengenai Anggaran Pendapatan dan Belanja Daerah (APBD) dalam kurun waktu 2016-2019. Hasil analisis deskriptif menunjukkan bahwa dari tahun 2016-2019 pendapatan Kab. Luwu Utara terus mengalami peningkatan, Ini disebabkan karena prosentase peningkatan pendapatan daerah mengalami peningkatan yang hampir mendekati prosentase peningkatan belanja daerah. Adapun jika dilihat dari hasil analisis kuantitatifnya, dapat disimpulkan bahwa Kab. Luwu Utara belum mampu secara keuangan dalam membiayai sendiri kegiatan penyelenggaraan pemerintahan di daerahnya. Ini terlihat dari masih rendahnya proporsi PAD terhadap TPD dari tahun 2016-2019, dengan rata-rata sebesar 20,59%. Perhitungan rasio kemandirian Kab. Luwu Utara menunjukkan hasil rata-rata sebesar 6,35%. Hal tersebut menggambarkan bahwa Kab. Luwu Utara memiliki pola hubungan instruktif, dimana ketergantungan finansial terhadap pemerintah pusat masih sangat tinggi.
ANALISIS SUMBER DAN PENGGUNAAN KAS PADA PT. CEMINDO GEMILANG, Tbk.
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.v7i2.743

Abstract

The problem in this research is how the company's cash source PT. Cemindo Gemilang Tbk., use of cash PT. Cemindo Gemilang Tbk., and analysis of the sources and use of cash at PT. Cemindo Gemilang Tbk. year 2019-2021. The research method used in this research is descriptive with a quantitative approach. The subjects in this study were PT. Cemindo Gemilang Tbk. Listed on Bursa Efek Indonesia. This study uses secondary data in the form of financial statements of PT. Cemindo Gemilang Tbk. period 2019-2021 obtained from the official website of the Bursa Efek Indonesia. The results of this study indicate that the analysis of sources and use of cash at the company PT. Cemindo Gemilang Tbk. in 2019 and 2020 it can be said that the financing/spending structure carried out by the company is not appropriate, because according to the liquidity view, the company's long-term needs are met by short-term funding sources. Meanwhile, in 2021, it can be said that the financing/spending structure carried out by the company is correct, because according to liquidity there is no need for longterm funds to be financed with short-term sources of funds, and short-term funding needs are met with short-term sources. 
Analisis Akuntansi Persediaan Barang pada CV. Anugrah Djam Ritel
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.v1i2.82

Abstract

Penelitian bertujuan untuk mengetahui kesesuaian akuntansi persediaan yang diterapkan pada CV. Anugrah Djam Ritel dengan akuntansi persediaan PSAK No.14 Tahun 2014. Jenis data yang digunakan adalah data kualitatif dan kuantitatif. Sumber data yang digunakan adalah data primer dan data sekunder. Metode analisis yang digunakan adalah metode deskriptif komparatif. Hasil penelitian menunjukkan bahwa akuntansi persediaan yang diterapkan pada CV. Anugrah Djam Ritel telah sesuai dengan akuntansi persediaan PSAK No.14 Tahun 2014.
STUDI PENDAPATAN NELAYAN TRADISIONAL DI PESISIR PANTAI KABUPATEN TAKALAR
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.v4i2.359

Abstract

Traditional fishermen are characterized as poor people with low quality of food and housing, low savings and investment and low standards of living. The income of fishermen's fishing business is very different from that of traders and farmers. If traders can calculate their profit every month, as well as farmers can predict their yields, this is not the case with fishermen whose activities are full of uncertainty and are speculative and volatile. When compared to farmers, fishermen's non-fishing income is less varied because farmers have more time to work outside of agriculture. This study aims to determine the amount of income of traditional fishermen in the Coastal Coast of Takalar Regency. This research was conducted in the Coastal Coast of Takalar Regency. The population in this study were all fishermen who use outboard motor fleets in fishing business on the coast of Takalar Regency. Sampling was done by random sampling method and selected 58 fishermen respondents who are considered to represent all populations. The data obtained were then analyzed using descriptive analysis and Break Event Points. The results showed that the average amount of profit obtained by fishermen in one fishing trip was Rp. 288,900. Meanwhile, the results of the break even point analysis show that the fishermen are at the main point of return when they catch 11.11 kg of fish caught for one time fishing.
PENGARUH KEPUTUSAN INVESTASI DAN KEBIJAKAN DIVIDEN TERHADAP NILAI PERUSAHAAN LQ45 YANG TERDAFTAR DI BURSA EFEK INDONESIA
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.v6i2.628

Abstract

This study aims to determine the effect of investment decisions and dividend policies on the value of LQ45 companies listed on the Indonesia Stock Exchange. In this study the method used is a quantitative method. The population in this study amounted to 45 companies listed on the Indonesia Stock Exchange. The research sample selected was 36 companies listed on the Indonesia Stock Exchange in 2021. The results of this study indicate that the results of this study indicate that the dividend policy proxied by the Divident Payout Ratio (DPR) has no effect on firm value.
ANALISIS PENGARUH BAURAN PEMASARAN DAN KUALITAS LAYANAN TERHADAP KEPUTUSAN NASABAH MENYIMPAN DANA PADA BANK UMUM SYARIAH DI MAKASSAR
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.v3i2.294

Abstract

Penelitian ini bertujuan untuk mengetahui signifikansi pengaruh bauran pemasaran jasa dan kualitas layanan terhadap keputusan nasabah menyimpan dana pada Bank umum syariah di Makassar baik secara parsial maupun simultan. Dalam pengumpulan data dilakukan dengan wawancara dan angket, data yang terkumpul berupa data primer dan sekunder. Penelitian ini menggunakan metode incidental sampling dengan jumlah sampel 100 responden. Hasil penelitian menunjukkan bahwa berdasarkan analisis regresi linier berganda menunjukkan bahwa variabel bauran pemasaran jasa (X1) dan kualitas layanan mempunyai (X2) berpengaruh positif dan signifikan terhadap keputusan nasabah menyimpan dana pada bank Umum Syariah di Makassar. Berdasarkan perhitungan uji koefisien korelasi (R) diperoleh nilai R sebesar 0,827 menunjukkan adanya hubungan yang kuat. Nilai koefisien determinasi (R2) keputusan nasabah menyimpan dana dijelaskan oleh bauran pemasaran jasa dan kualitas layanan sebesar 0,683 atau sebesar 68,30 %. Berdasarkan hasil Uji t menunjukkan bahwa bahwa variabel bauran pemasaran jasa (X1) dan kualitas layanan (X2) berpengaruh signifikan terhadap keputusan nasabah untuk menyimpan dana pada bank umum syariah di Makassar. Uji F menunjukkan bahwa variabel bauran pemasaran jasa dan kualitas layanan secara simultan berpengaruh secara signifikan terhadap variabel keputusan nasabah menyimpan dana pada bank umum syariah di Makassar.
PENGARUH PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY TERHADAP EARNING PER SHARE PADA PERUSAHAAN LQ45 YANG TERDAFTAR DI BEI TAHUN 2017-2019
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.v6i1.573

Abstract

The purpose of this research is to determine the effect of Corporate Social Responsibility Disclosure on Earning Per Share of LQ45 Companies Listed on the IDX in 2017-2019. The type of data used in this study is quantitative data. The source of data used in this research is secondary data. The method of analysis used is descriptive data, classical assumptions and t test. The results of this study indicate that Corporate Social Responsibility has a significant effect on Earning Per Share of LQ45 Companies listed on the IDX in 2017-2019.

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