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Alamat Redaksi: Gedung Fakultas Ekonomi dan Bisnis, Universitas Papua Jalan Gunung Salju, Amban, Manokwari, Papua Barat.
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ACE : Accounting Research Journal
Published by Universitas Papua
ISSN : 28089596     EISSN : 28088433     DOI : -
Core Subject : Economy,
Economics, Econometrics & Finance
ACE: Accounting Research Journal is open access and peer reviewed journal. ACE: Accounting Research Journal mainly covers original idea related to the accounting issue. Published articles can be either theoretical, empirical, or in between of those two polar variants. The journal publishes research from various topics in accounting, including but is not limited to the following topics: Financial Accounting, Public Sector Accounting, Management Accounting, Islamic Accounting and Financial Management, Auditing, Corporate Governance, Ethics and Professionalism, Corporate Finance, Accounting Education, Taxation, Capital Market, Banking, Accounting Information System, and Sustainability Reporting.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Akuntansi
Articles 5 Documents
 1 
Search results for , issue "Vol 5 No 2 (2025): December" : 5 Documents clear
Analisis Prediksi Kebangkrutan Pada Perusahaan Tekstil Dan Garmen Periode 2022-2024 Pertiwi, Intan Putri; Wuriasih, Anik; Parastri, Desirianingsih H.
ACE: Accounting Research Journal Vol 5 No 2 (2025): December
Publisher : Fakultas Ekonomi dan Bisnis Universitas Papua

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Abstract

This study aims to analyze and compare the accuracy of five bankruptcy prediction models: the Altman Z-Score, Springate S-Score, Zmijewski X-Score, Grover G-Score, and Taffler T-Score, for textile and garment companies listed on the Indonesia Stock Exchange (IDX) for the 2022–2024 period. This study uses quantitative descriptive and comparative methods with secondary data from the financial statements of 18 companies, representing 54 observations. The analysis was conducted through calculating financial ratios for each model, the Kruskal–Wallis test, and accuracy testing. The results show differences in accuracy between the models. The Zmijewski model had the highest accuracy of 92.59% with a 7% error rate, followed by Grover (77.78%), Taffler (74.07%), Altman (72.22%), and Springate (46.30%). Thus, the Zmijewski model is considered the most effective in predicting potential bankruptcy in the textile and garment industry in Indonesia.
Analisis Determinan Perilaku Keuangan Mahasiswa Melalui Financial Technology, Literasi Keuangan, Gaya Hidup, Dan Pendapatan Orang Tua Sumari, Jenita; Parastri, Desirianingsih H; Shaleyanty, Eka P.C
ACE: Accounting Research Journal Vol 5 No 2 (2025): December
Publisher : Fakultas Ekonomi dan Bisnis Universitas Papua

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Abstract

ABSTRACT This study examines the influence of financial technology usage, lifestyle, financial literacy, and parental income on the financial behavior of students at the Faculty of Economics and Business, University of Papua. Employing a quantitative approach, data were gathered from 302 students using purposive sampling and analyzed with multiple linear regression. The findings reveal that financial technology, financial literacy, and parental income positively and significantly affect students’ financial behavior, while lifestyle has no significant impact. These results highlight the importance of technology adoption and financial knowledge in fostering prudent financial behavior among students, especially in regions with limited economic resources and financial access. The study’s scope is limited to one faculty and does not include mediating variables such as financial attitude or self-control. Future research should broaden the sample, incorporate qualitative methods, and consider additional variables like financial attitude and planning. The implications suggest that educational institutions and fintech providers should collaborate to enhance financial literacy programs and develop more responsive financial products tailored to students’ needs. Keywords: financial technology; financial literacy; parental income; student financial behavior; higher education
Kontribusi Retribusi Pantai Yen Beba Terhadap Pendapatan Asli Daerah Kabupaten Manokwari Sudarwadi, Hustianto; Baransano, Siti R.N; Werimon, Simson
ACE: Accounting Research Journal Vol 5 No 2 (2025): December
Publisher : Fakultas Ekonomi dan Bisnis Universitas Papua

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Abstract

ABSTRACT This study aims to analyze the effectiveness and contribution of tourism object retribution at Yen Beba Pasir Putih Beach to the Regional Original Revenue (PAD) of Manokwari Regency during the period 2022–2024. The research employs a qualitative descriptive approach, with data collection techniques including interviews, observations, and documentation conducted at the Department of Tourism, Creative Economy and Culture, the Regional Revenue Agency, and the management of the tourism object. The results indicate that the effectiveness level of tourism object retribution increased annually, reaching 7% in 2022, 40% in 2023, and 120% in 2024, which reflects an improvement in retribution management performance. However, the contribution of tourism object retribution to PAD remains very small, accounting for only 0.07% in 2022, 0.52% in 2023, and 2.16% in 2024. Therefore, it has not yet made a significant contribution to the Regional Original Revenue of Manokwari Regency. The increase in effectiveness was influenced by the growth in the number of visitors, from 23,259 people in 2022 to 38,958 people in 2024, as well as improvements in tourism facilities. Nevertheless, to strengthen the tourism sector as a more substantial source of PAD, it is necessary to enhance regulatory frameworks, improve infrastructure and facilities, intensify promotion efforts, and encourage active community participation. Keywords: Retribution, Effectiveness, Contribution, Regional Original Revenue. ABSTRAK Penelitian ini bertujuan untuk menganalisis efektivitas dan kontribusi retribusi obyek wisata Pantai Yen Beba Pasir Putih terhadap Pendapatan Asli Daerah (PAD) Kabupaten Manokwari pada periode 2022-2024. Metode yang digunakan adalah pendekatan deskriptif kualitatif, dengan Teknik pengumpulan data melalui wawancara, observasi, dan dokumentasi pada Dinas Pariwisata Ekonomi Kreatif dan Kebudayaan, Badan Pendapatan Daerah, serta pengelola obyek wisata. Hasil penelitian menunjukkan bahwa tingkat efektivitas retribusi obyek wisata mengalami peningkatan dari tahun ke tahun, yaitu 7% pada 2022, 40% pada 2023, 120% pada 2024, yang berarti kinerja pengelolaan retribusi semakin baik. Namun demikian, kontribusi retribusi terhadap PAD masih tergolong sangat kecil, yakni hanya 0,07% pada 2022, 0,52% pada 2023, dan 2,16% pada 2024, sehingga belum mampu memberikan sumbangan signifikan bagi PAD Kabupaten Manokwari. Peningkatan efektivitas ini dipengaruhi oleh meningkatnya jumlah dari 23.259 orang pada 2022 menjadi 38.958 orang pada 2024 serta adanya perbaikan fasilitas wisata. Meskipun demikian, untuk menjadikan sektor pariwisata sebagai sumber PAD yang lebih besar, diperlukan penguatan regulasi, peningkatan sarana prasarana, promosi serta partisipasi aktif masyarakat. Kata Kunci: Retribusi, Efektivitas, Kontribusi, Pendapatan Asli Daerah.
Analisa Keuangan Kelayakan Pengembangan Kawasan Wisata Terpadu Bangsalae di Kabupaten Wajo Wanma, Alvany Theresia; Fadhillah, Prayudhi
ACE: Accounting Research Journal Vol 5 No 2 (2025): December
Publisher : Fakultas Ekonomi dan Bisnis Universitas Papua

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Abstract

ABSTRACT The Bangsalae area in Siwa Village, Pitumpanua District, Wajo Regency, is a coastal area that has high economic, social, and ecological potential to be developed as a marine tourism destination. Previously, this area functioned as a Fisheries Port (PPI) based on the Decree of the Minister of Maritime Affairs and Fisheries Number 120 of 2021. However, the decline in fishery activities has prompted the Wajo Regency Government to transform the area's function into the Bangsalae Integrated Tourism Area, as outlined in the Regent of Wajo's Decree Number 562/U/2025, as part of a regional strategic project. This research aims to assess the feasibility of the project from a financial point of view in the development of the area. The study was conducted through the analysis of primary and secondary data, including interviews, field surveys, and regional and national policy reviews. The total investment is IDR 17,000,000,000.00 with an estimated 8-year actual term and a discount rate of 8%. Financial analysis is carried out by making cash flow projections and then calculating using the project feasibility analysis tool, where, financially, this project is considered feasible with a Net Present Value (NPV) of IDR 8.4 billion, Internal Rate of Return (IRR) of 20%, Benefit-Cost Ratio of 1.49, and Payback Period of 4 years, ROI of 26%. Keywords: Feasibility Study, Investment, Financial Analysis ABSTRAK Kawasan Bangsalae di Kelurahan Siwa, Kecamatan Pitumpanua, Kabupaten Wajo, merupakan wilayah pesisir yang memiliki potensi ekonomi, sosial, dan ekologi tinggi untuk dikembangkan sebagai destinasi wisata bahari. Sebelumnya, kawasan ini berfungsi sebagai Pelabuhan Perikanan (PPI) berdasarkan Keputusan Menteri Kelautan dan Perikanan Nomor 120 Tahun 2021. Namun, menurunnya aktivitas perikanan mendorong Pemerintah Kabupaten Wajo untuk melakukan transformasi fungsi kawasan menjadi Kawasan Wisata Terpadu Bangsalae melalui SK Bupati Wajo Nomor 562/U/2025 sebagai bagian dari proyek strategis daerah. Penelitian ini bertujuan untuk menilai kelayakan proyek dari segi keuangan dalam pengembangan kawasan tersebut. Kajian dilakukan melalui analisis data primer dan sekunder, baik wawancara, survei lapangan, dan telaah kebijakan daerah serta nasional. Total investasi sebesar Rp 17,000,000,000.00 dengan estimasi jangka aktu 8 tahun dan discount rate 8%. Analisa keuangan dilakukan dengan membuat proyeksi cash flow lalu dihitung dengan alat Analisa kelayakan proyek dimana secara finansial, proyek ini dinilai layak dengan Net Present Value (NPV) sebesar Rp 8,4 miliar, Internal Rate of Return (IRR) 20%, Benefit-Cost Ratio 1,49, dan Payback Period 4 tahun, ROI 26 %. Kata kunci: Studi Kelayakan, Investasi, Analisa Keuangan
Penerapan Metode Activity Based Costing Dalam Penetapan Biaya Tarif Rawat Inap Pada Klinik Divari Medical Center Parastri, Desirianingsih Haryati; Simanjuntak, Verawati; Dolla, Yusrianti
ACE: Accounting Research Journal Vol 5 No 2 (2025): December
Publisher : Fakultas Ekonomi dan Bisnis Universitas Papua

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Abstract

ABSTRACT In determining inpatient tariffs, Divari Medical Center Clinic currently applies a traditional costing method that allocates costs based on room class and length of stay. As a result, the tariffs charged to patients vary according to facilities and duration of treatment. This study aimed to analyze the implementation of the existing costing methodology, determine the amount of inpatient tariffs, and examine the differences between the Activity-Based Costing (ABC) method and the traditional method in calculating inpatient service costs at Divari Medical Center Clinic, Manokwari. This study employed a quantitative descriptive approach, with data presented in numerical form, particularly inpatient room cost data. The application of the ABC method revealed that the actual costs of inpatient services were significantly higher than the tariffs currently applied by the clinic. The calculated costs per day were Rp. 1,136,345 for Class VVIP, Rp. 1,162,544 for Class VIP, Rp. 1,083,771 for Class I, and Rp. 1,081,794 for Class II. The differences between the ABC-based costs and the existing tariffs were Rp. 488,825 for VVIP rooms, Rp. 616,116 for VIP rooms, Rp. 636,061 for Class I rooms, and Rp. 732,002 for Class II rooms. These findings indicate that the traditional tariff system does not accurately reflect the actual costs incurred for each category of inpatient service at Divari Medical Center Clinic. The ABC method provides a more precise cost allocation and may serve as a more reliable basis for determining inpatient tariffs. Keywords: Divari Medical Center Clinic (DMC), Activity Based Costing Method, Traditional Method ABSTRAK Dalam penetapan tarif rawat inap, klinik ini masih menerapkan metode tradisional, yaitu menentukan biaya berdasarkan kelas kamar dan durasi perawatan, sehingga tarif yang dikenakan pada pasien bervariasi sesuai fasilitas dan lama perawatan. Tujuan dari Penelitian ini untuk menganalisa penerapan metodologi, besaran tarif rawat inap dan selisih dengan menggunakan Activity Based Costing (ABC) dan tradisional dalam perhitungannya biaya rawat inap di Klinik Divari Medical Center. Metode yang Studi ini menggunakan pendekatan deskriptif kuantitatif dan data yangdisajikan dalam bentuk numerik, seperti data biaya kamar rawat inapMelalui penerapan metodologi ABC di Klinik Divari Medical Center Manokwari, diperoleh hasil bahwa biaya aktual jauh lebih tinggi dibandingkannya dengan tarif rawat inap yang saat ini berlaku, Untuk Kelas V.VIP Rp.1.136.345, kelas VIP Rp.1.162.544, Kelas I Rp. 1.083.771, Kelas II Rp. 1.081.794, sertaSelisih tarif tersebut masing-masing sebesar Rp 488.825 untuk kamar VVIP, Rp 616.116 untuk kamar VIP, Rp 636.061 untuk kamar kelas I, dan Rp 732.002 untuk kamar kelas II. Temuan ini mengindikasikan bahwa sistem tarif tradisional belum sepenuhnya menggambarkan biaya aktual yang dikeluarkan untuk setiap jenis layanan rawat inap di Klinik Divari Medical Center. Kata kunci: Klinik Divari Medical Center (DMC), Metode Activity Based Costing, Metode Tradisional.

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