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Warka Syachbrani
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Phinisi Applied Accounting Journal
Published by Universitas Negeri Makassar
ISSN : -     EISSN : 29670550     DOI : -
Core Subject : Economy,
Economics, Econometrics & Finance
Pinisi Applied Accounting Journal adalah jurnal ilmiah yang menerbitkan hasil penelitian original pada bidang akuntansi terapan. PAAJ berkomitmen untuk menerbitkan karya-karya ilmiah berkualitas tinggi di bidang akuntansi dan bidang lain yang terkait yang menggunakan alat analisis dari disiplin ilmu dasar seperti ekonomi, statistik, psikologi, dan sosiologi. PAAJ juga menerbitkan hasil penelitian dengan metode studi lapangan yang dilakukan untuk menjawab pertanyaan-pertanyaan ekonomi, faktor eksternal dan internal dalam bidang akuntansi, pengauditan, pengungkapan, pelaporan keuangan, perpajakan, dan sistem informasi serta bidang terkait seperti keuangan perusahaan, investasi, pasar modal, hukum, perikatan, dan sistem informasi.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Akuntansi
Articles 34 Documents
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Cash Flow Analysis on Telkom Indonesia’s 2022 Financial Statement Syachbrani, Warka
Phinisi Applied Accounting Journal Vol 1, No 2 (2023): OCTOBER
Publisher : Universitas Negeri Makassar

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Abstract

This research discusses cash flow analysis at PT Telkom Indonesia (Persero) Tbk. Cash flow analysis is the process of examining/evaluating the cash inflow and outflow of an entity to determine the financial health of a company over a certain period of time. Research on cash flow analysis at PT Telkom Indonesia is interesting to study because it provides a direct picture of the company's financial condition at that time. PT Telkom Indonesia. Research on this topic is conducted with the aim of providing important insights into a company's financial health and operational performance, as well as assisting in short-term and long-term financial planning. The research method used is a quantitative method which involves the use of numbers and quantitative data to measure, compare and evaluate company cash flows. Keywords: Cash flow, financial performance, cash flow ratio
Learning Model For Entrepreneurship Subjects Based On Local Cultural Wisdom Bado, Basri; Hasbiah, Sitti
Phinisi Applied Accounting Journal Vol 1, No 1 (2023): APRIL
Publisher : Universitas Negeri Makassar

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Tujuan penelitian ini melakukan pengembangan model pembelajaran mata kuliah kewirausahaan dengan pendekatan kearifan budaya lokal yang dapat memberikan solusi setiap permasalahan yang ada pada pelaksanaan pembelajaran kewirausahaan, sehingga diharapkan kompetensi kognitif dan afektif mahasiswa dapat meningkat, sekaligus meningkatkan kepercayaan diri mahasiswa setelah menjadi sarjana untuk berwirausaha. Selanjutnya mengidentifikasi permasalahan terkait metode pembelajaran kewirausahaan yang selama ini diterapkan pada mahamahasiswa tingkat akhir di Universitas Negeri Makassar. Identifikasi dilakukan dengan teknik Mapping dengan cara wawancara terstruktur dan pengumpulan data primer dengan metode Participatory Rural Appraisal (PRA) yang menggunakan kuesioner dan wawancara. Langkah selanjutnya adalah pengembangan model yang bersifat deskriptif, menggariskan langkah-langkah: 1) persiapan, 2) pengembangan bentuk awal produk, 3) validasi produk, 4) pengujian bentuk awal produk. Produk yang akan dihasilkan berupa produk model pembelajaran dalam mata kuliah kewirausahaan. Output dari penelitian selain untuk diterbitkan pada jurnal nasional atau internasional juga akan dibuat dalam dokumen buku ajar sebagai pedoman pelaksanaan model pembelajaran menggunakan pendekatan kearifan budaya budaya lokal. Kata kunci : Metode Pembelajaran, mahasiswa, Kewirausahaan, MahasiswaThis research is conducted with the aim of developing learning model of entrepreneurship subject with local culture wisdom approach that can give way to improve existing problems in the implementation of entrepreneurial learning, so it is expected that cognitive and affective competence of students can be increased, while improving students' self-confidence after completion to be able to entrepreneurship. Next identify the problems related to entrepreneurial learning method that has been applied to the final year students at the State University of Makassar. Identification is done by Mapping technique by structured interview and primary data collecting by Participatory Rural Appraisal (PRA) method using questioner and interview. The next step is to develop a descriptive model, outlining the steps: 1) preparation, 2) developing the initial product form, 3) product validation, 4) testing the initial product form. The product will be produced in the form of learning model products in entrepreneurship courses. The output of the research other than to be published in national or international journals will also be made in the textbook document as a guide for the implementation of the learning model using the approach of local cultural culture wisdom.Keywords: Learning method, student, Entrepreneurship, Student
Analysis of Financial Statements in Measuring Financial Performance at PT. Matahari Department Store Tbk Hidayat, Fadhil; Rifai, Tri Akbar; Utami, Indah Hajar; Sarwinda, Siti; Idris, Hariany
Phinisi Applied Accounting Journal Vol 1, No 2 (2023): OCTOBER
Publisher : Universitas Negeri Makassar

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Abstract

This research is to find out more about PT Matahari Dapartment Store Tbk. As an analysis method, the horizontal analysis method is used. The horizontal financial analysis method examines the same components of financial statements over time. Financial statements under scrutiny are often compared over two or three periods, with the previous period acting as a baseline. In this analysis, the percentage decrease and increase in financial statement items from the previous period are considered.
Accounting Information System for Fast Secure Loan Distribution (KCA) at PT Pegadaian (Persero) Pelita Makassar Branch M, Yuliana; Idrus, Mukhammad
Phinisi Applied Accounting Journal Vol 1, No 1 (2023): APRIL
Publisher : Universitas Negeri Makassar

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Abstract. This study aims to find out how the accounting system is in distributing Fast Safe Credit at PT Pegadaian (persero) Pelita Makssar Branch. The variabel in this study is a single variabel, namely the Credit Distribution Accounting Information System. Data collection techniques in this study were carried out using documentation and interviews. Data analysis was carried out using a qualitative descriptive method. The results of this study indicate  that the application of accounting information system in channeling fast secure credit at PT Pegadaian Pelita Makassar Branch has Supported the smhooth process of granting secure fast credit, this can be seen from the fulfillment of all elements of the implemented accounting information system component which consist of from people who operate systems, procedures, data, software, infrastructure, and internal controls to measure the security of stored data. Keywords: Accounting Information System, Secure Loan Distribution Abstrak. Penelitian ini bertujuan untuk mengetahui bagaimana penerapan sistem informasi akuntansi dalam penyaluran kredit cepat aman (KCA) pada PT Pegadaiaan Cabang Pelita Makassar. Variabel penelitian ini adalah variabel tunggal yaitu Sistem Informasi Akuntansi Penyaluran Kredit. Teknik pengumpulan data pada penelitian ini dilakukan dengan menggunakan dokumentasi dan wawancara. Analisis data dilakukan dengan metode deskriptif kualitatif. Hasil penelitian menunjukkan bahwa penerapan sistem informasi akuntansi dalam penyaluran kredit cepat aman (KCA) pada PT Pegadaian Cabang Pelita Makassar telah menujjang proses kelancaran pemberian kredit cepat aman, hal ini dapat dilihat dari terpenuhinya semua unsur-unsur komponen sistem informasi akuntansi yang dijalankan terdiri dari oerang yang mengoperasikan sistem, prosedur, data, software, infrastruktur, serta pengendalian internal untuk pengukuran kemaanan data yang tersimpan. Kata kunci: Kredit Cepat Aman, Sistem Informasi Akuntansi
The Influence Of Accountability And Transparency In Realizing Good Public Services (At The Luwu District PDAM Office) Irawan, Della Sinta; Idris, Hariany; Tikollah, M. Ridwan
Phinisi Applied Accounting Journal Vol 1, No 2 (2023): OCTOBER
Publisher : Universitas Negeri Makassar

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ABSTRACTThis research aims to determine the influence of accountability and transparency in realizing good public services. The object of the research is the Regional Drinking Water Company, which is one of the regional business units that operates in the distribution of clean water to the public or known as (PDAM). The instrument in this research is a questionnaire where PDAM staff are the respondents in this research. The variables in this research are accountability and transparency as independent variables. As for the public service variable, it is a dependent variable. The results of this research show that accountability and transparency have a positive influence in realizing good public services at the Luwu Regency PDAM office.  Penelitian ini bertujuan untuk mengetahui pengaruh akuntabilitas dan transparansi dalam mewujudkan pelayanan publik yang baik.Objek penelitian adalah Perusahaan Daerah Air Minum merupakan salah satu unit usaha Daerah yang bergerak pada pendistribusian air bersih bagi publik atau dikenal dengan (PDAM). Instrument pada penelitian ini adalah kuisoner dimana staf PDAM merupakan responden dalam penelitian ini. Variabel dalam penelitian ini adalah akuntabilitas dan transparansi sebagai variabel independent. Adapun untuk variabel pelayanan publik merupakan variabel dependent. Hasil dari penelitian ini menunjukkan bahwa akuntabilitas dan transparansi berpengaruh positif dalam mewujudkan pelayanan publik yang baik pada kantor PDAM Kabupaten Luwu.
Study of Fraud in Management of Fixed Assets at PT Makassar New Port Hanafi, M. Raihan Wafil Amin; Majid, Jamaluddin; Aditya, Roby
Phinisi Applied Accounting Journal Vol 1, No 1 (2023): APRIL
Publisher : Universitas Negeri Makassar

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Abstract. This study aims to determine the application of the shiddiq trait in minimizing fraud against fixed asset managers at PT Makassar New Port. This study uses a qualitative method with a phenomenological approach. The data sources in this study are primary data sources obtained from several informants and the results of field observations. The data collection method was carried out by conducting structural interviews, observation, and documentation with informants who were used as research subjects. The data analysis used is descriptive qualitative by looking at how the shiddiq trait is applied in minimizing fraud against fixed asset managers at PT Makassar New Port. Furthermore, the validity test of the data used includes trust, transferability, dependability and certainty. The results of this study indicate that the application of shiddiq traits in PT Makassar New Port for fixed assets is good and well implemented. This can be seen from the commitment of employees to carry out indicators of shiddiq traits in their daily activities, for example by maintaining honesty, adjusting their words and actions, being careful be careful in speaking, and be careful in making decisions. With shiddiq, it will produce financial reports that are reliable, transparent, trustworthy, and recorded according to what already exists so that fraud can be minimized. Keywords: Siddiq's Nature, Fixed Asset Manager, Fraud. Abstrak. Penelitian ini bertujuan untuk mengetahui penerapan sifat shiddiq dalam meminimalisir fraud terhadap pengelola aset tetap pada PT Makassar New Port. Penelitian ini menggunakan metode kualitatif dengan pendekatan fenomenologi. Adapun sumber data yang dalam penelitian ini adalah sumber data primer yang diperoleh dari beberapa informan dan hasil observasi lapangan. Metode pengumpulan data dilakukan dengan melakukan wawancara struktur, observasi, dan dokumentasi dengan informan yang dijadikan subjek penelitian. Analisis data yang digunakan adalah deskriptif kualitatif dengan melihat bagaimana penerapan sifat shiddiq dalam meminimalisir fraud terhadap pengelola aset tetap pada PT Makassar New Port. Selanjutnya, uji keabsahan data yang digunakan meliputi kepercayaan, keteralihan, kebergantungan dan kepastian. Hasil penelitian ini menunjukkan bahwa penerapan sifat shiddiq dalam PT Makassar New Port untuk bagian aset tetap sudah bagus dan diterapkan dengan baik hal ini dilihat dari komitmen karyawan menjalankan indikator sifat-sifat shiddiq dalam aktivitas kesehariannya misalnya dengan menjaga kejujuran, menyesuaikan perkataan dan perbuatannya, hati-hati dalam berucap, dan hati-hati dalam mengambil keputusan. Dengan adanya shiddiq akan menghasilkan laporan keuangan yang handal, trasnparan, bisa dipercaya, dan dicatat sesuai yang sudah ada sehingga bisa meminimalisir tindakan fraud. Kata Kunci: Sifat Shiddiq, Pengelola Aset Tetap, Fraud
Analysis of the Effect of Dividend Policy on Stock Price Fluctuations (Case Study: PT Sekar Laut Tbk on the Indonesia Stock Exchange) Ryketeng, Masdar; Oktaviyah, Nurafni
Phinisi Applied Accounting Journal Vol 1, No 2 (2023): OCTOBER
Publisher : Universitas Negeri Makassar

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ABSTRACTThe purpose of this writing is to anaIyze the effect of dividend poIicy on the correction of PT. Sekar Laut Tbk on the Indonesian stock market. The data used in this research covers the three year period 2019-2021. The method of anaIysis is simpIe Iinear regression, which determines the reIationship between the dividend per share (X) and the stock price (Y). The research resuIts show that there is a positive reIationship between dividend per share and PT. Sekar Iaut company's share price. However, anaIysis of the correIation coefficient (r) obtained at 0.46 indicates a weak or even insignificant reIationship between stock dividends and changes in stock prices. In addition, the resuIts of the anaIysis aIso show that the dividend poIicy onIy affects the voIatiIity of stock prices by 21.16%, whiIe other factors such as economic conditions, poIiticaI stabiIity, banking poIicies, bank interest rates and exchange rates infIuence it. 78.84%. This research iIIustrates that the dividend poIicy of PT. Sekar Laut Tbk has no significant effect on stock prices. Other externaI factors aIso pIay an important roIe in stock price movements. This study can be a basis for companies in considering dividend poIicies according to market situations and externaI factors that affect stock prices Keywords:  Dividend PoIicy, FIuctuations, Stock Prices, and the Indonesian Stock Exchange ABSTRAKTujuan dari penuIisan ini adaIah untuk menganaIisis pengaruh kebijakan dividen terhadap koreksi harga saham PT. Sekar Laut Tbk di pasar saham Indonesia. Data yang digunakan daIam peneIitian ini mencakup periode tiga tahun 2019-2021. Metode anaIisisnya adaIah regresi Iinier sederhana, yang menentukan hubungan antara dividen per saham (X) dan harga saham (Y). HasiI peneIitian menunjukkan bahwa terdapat hubungan positif antara dividend per share dengan PT. Harga saham perusahaan Sekar Laut. Namun, anaIisis koefisien koreIasi (r) yang diperoIeh sebesar 0,46 menunjukkan hubungan yang Iemah atau bahkan tidak signifikan antara dividen saham dan perubahan harga saham. SeIain itu, hasiI anaIisis juga menunjukkan bahwa kebijakan dividen hanya mempengaruhi voIatiIitas harga saham sebesar 21,16%, sedangkan faktor Iain seperti kondisi ekonomi, stabiIitas poIitik, kebijakan perbankan, suku bunga bank dan niIai tukar mempengaruhinya. 78,84%. PeneIitian ini memberikan gambaran bahwa kebijakan dividen PT. Sekar Laut Tbk tidak berpengaruh signifikan terhadap harga saham. Faktor eksternaI Iainnya juga berperan penting daIam pergerakan harga saham. Studi ini dapat menjadi dasar bagi perusahaan daIam mempertimbangkan kebijakan dividen sesuai dengan situasi pasar dan faktor eksternaI yang mempengaruhi harga saham. Kata Kunci : Kebijakan Dividen, FIuktuasi, Harga saham, dan Bursa Efek Indonesia
The Effect of Motivation, Stress and Work Environment on the Performance of Tax Audit in KPP Madya Makassar Rabiyah, Ulfa
Phinisi Applied Accounting Journal Vol 1, No 1 (2023): APRIL
Publisher : Universitas Negeri Makassar

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Abstract

To produce a quality tax audit, of course, begins with the good performance of the tax examiner. The results of the evaluation of the inspection activities of the Makassar Madya Tax Service Office for the period 2018 to July 2021 show that SP2 is still high at Makassar Madya KKP every year. If it is related to the performance of the tax auditor, it means that the tax audit carried out by the tax auditor must be in accordance with the purpose of the tax audit, namely to test taxpayer compliance and other purposes in order to implement the provisions of tax laws and regulations. The research method is quantitative research using questionnaires, the questionnaires are distributed to 31 tax examiners at KPP Madya Makassar. The results of the study found that motivation had a positive and insignificant effect on the performance of the tax examiner at the Makassar Intermediate Tax Service Office. Stress does not have a positive and insignificant effect on the performance of the tax examiner at the Makassar Madya Tax Service Office and the work environment has a positive and significant effect on the performance of the tax examiner at the Makassar Intermediate Tax Office. expected to examine other variables that affect the performance of tax examiners such as compensation, work culture, training, personality, career planning and employee empowerment.Keywords: Motivation, Stress, Work Environment, Performance 
The Effect of Company Size on Accounting Conservatism in Manufacturing Companies Listed on the Indonesia Stock Exchange Banggu, Hafrida; Dunakhir, Samirah; Hamzah, Hajrah
Phinisi Applied Accounting Journal Vol 1, No 2 (2023): OCTOBER
Publisher : Universitas Negeri Makassar

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This study aims to determine whether the effect of company size  on accounting conservatism in manufacturing companies listed on the Indonesia Stock Exchange. The population in this study is pharmaceutical companies listed on the Indonesia Stock Exchange, while the sample in this study consists of 11 companies listed on the Indonesia Stock Exchange and published complete financial statements during the 2019-2021 period. The results of this data analysis study show that a simple linear regression test shows that a constant value of 10,193 means that if the size of the company is zero, then accounting conservatism in Pharmaceutical Sub-Sector Manufacturing Companies Listed on the Indonesia Stock Exchange in 2019-2021 is 10,193. The regression coefficient value of 0.937 means that if the company size variable increases by 1%, accounting conservatism in Pharmaceutical Sub-Sector Manufacturing Companies Listed on the Indonesia Stock Exchange increases by 0.937. The results of the t-test obtained a sig value of 0.000 < 0.05, so it can be concluded that the size of the company has a significant effect on accounting conservatism in pharmaceutical sub-sector manufacturing companies listed on the Indonesia Stock Exchange in 2019-2021. The results of coefficient determination get a value of 0.387 / 38.7 percent, this means that the size of the company has a contribution or influence on accounting conservatism in pharmaceutical sub-sector manufacturing companies listed on the Indonesia Stock Exchange in 2019-2021 by 38.7 percent.
Implementation Of Triplex Raw Material Inventory Control In The Fine Arts Gallery Oktaviyah, Nurafni; Ryketeng, Masdar
Phinisi Applied Accounting Journal Vol 1, No 2 (2023): OCTOBER
Publisher : Universitas Negeri Makassar

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ABSTRACT Abstract. Fine Arts Gallery has planned the supply of raw materials using only estimates, without proper planning, so the problem that the company always faces is that the costs incurred both for buying raw materials and storage costs are still very high. The type of data in this study uses qualitative data, namely data that is not in the form of numbers, such as information about the history of the company's establishment and quantitative data, namely data in the form of numbers, including data on the amount of raw material requirements in 2020, and data on ordering costs in 2020 Based on research conducted at the Fine Arts Gallery using the EOQ method, the most economical number of raw material purchases is 21 units with an order frequency of 24 times in one year with a total order cost in a year of IDR 3,552,000, the optimal total inventory cost is amounting to Rp 3,727,500, and a year's total inventory cost of Rp 7,279,500. Keywords: economic quantities, raw materials, supplies Abstrak. Fine Arts Gallery melakukan perencanan persediaan bahan baku hanya menggunakan perkiraan, tanpa adanya perencanaan yang tepat, sehingga masalah yang selalu dihadapi oleh perusahaan tersebut adalah biaya yang dikeluarkan baik untuk membeli bahan baku maupun biaya penyimpanan masih sangat tinggi. Jenis data dalam penelitian ini menggunakan data kualitatif yaitu data yang tidak berupa angka, seperti informasi tentang sejarah berdirinya perusahaan dan data kuantitatif yaitu data yang berupa angka-angka, meliputi seperti data jumlah kebutuhan bahan baku pada tahun 2020 dan data biaya pemesanan pada tahun 2020. Berdasarkan penelitian yang dilakukan pada Fine Arts Gallery dengan menggunakan metode EOQ jumlah pembelian bahan baku yang paling ekonomis adalah 21 unit dengan frekuensi pemesanan sebanyak 24 kali pemesanan dalam satu tahun dengan total biaya pesanan dalam setahun Rp 3.552.000, Total biaya persediaan yang optimal adalah sebesar Rp 3.727.500, dan total biaya persediaan setahun sebesar Rp 7.279.500. Kata kunci: Bahan baku, persediaan, kuantitas ekonomi

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