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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 7 Documents
 1 
Search results for , issue "Vol 1, No 2 (2023): OCTOBER" : 7 Documents clear
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
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.
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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Abstract

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.
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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Abstract

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 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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Abstract

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 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
Analysis Of Liquidity Ratio To Financial Performance at PT. Duta Intidaya Tbk Wulandari, Fitri; Wulan A, A. Bidari Chandra; Idris, Hariany
Phinisi Applied Accounting Journal Vol 1, No 2 (2023): OCTOBER
Publisher : Universitas Negeri Makassar

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This research aims to determine the cause of the decrease and increase in the company's ratio, and to determine and analyze the liquidity ratio to the financial performance of PT. Duta Intidaya Tbk for 2019 to 2020This type of research is descriptive, with the object of research is the financial statements of PT. Duta Intidaya Tbk. With the type of quantitative data and secondary data sources. Where in research in analyzing financial performance by using liquidity ratios, namely the current ratio and cash ratio.The results showed that the financial performance of PT. Duta Intidaya Tbk has increased and decreased in accordance with the effectiveness of the standard, this can be seen from the calculation of the liquidity ratio that has been carried out has increased and decreased and this resulted in the company is still in good condition. and the decrease in the liquidity ratio occurred due to the company's ability to pay its short-term debt or to cover some of its assets and cash, the current ratio decreased from 2019 to 2020 by 68.39% and the cash ratio increased by 16.79%.

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