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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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The Effect of The Taxation System and Tax Justice on The Succes of The Tax Amnesty at KPP Pratama Makassar Utara Liong, Harlina; Uluputty, Nurdjanna Fadjrin; Daing, Ardaningsi
Phinisi Applied Accounting Journal Vol 1, No 1 (2023): APRIL
Publisher : Universitas Negeri Makassar

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Abstract

This research aims to determine the effect of the taxation system and justice on the success of the tax amnesty KPP Pratama Makassar Utara. Where in this research using a quantitative approach. The object of this research is the employees at KPP Pratama Makassar Utara. This research uses nonprobability with sample selection done using the Slovin formula and obtained a sample of 52 people. Collection data using the documentation method and questionnaires distributed to respondents and processed using SPSS version 23. The analysis design data used was multiple linear regression. The results of this research indicate that the results of partial hypothesis testing that the taxation system has no significant effect on the success of the tax amnesty, and so tax justice has a significant effect on the success of the tax amnesty. Meanwhile, the simultaneous test shows that the taxation system and tax justice have a simultan and significant effect on the success of the tax amnesty.
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%.
Effect of Government Revenues and Gross Regional Bruto to Reduce Poor Susanti, Susi; Paramita, Ahsani
Phinisi Applied Accounting Journal Vol 2, No 1 (2024): APRIL
Publisher : Universitas Negeri Makassar

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The aim of the research is to determine the effect of government spending on the education sector, life expectancy and per capita income on poverty through government income in South Sulawesi Province. Data was obtained from the South Sulawesi Central Statistics Agency for the period 2008-2022. This research uses quantitative research with the Path Analysis method. The results show that directly the variables of government expenditure in the education sector and per capita income have an effect on PAD, life expectancy has no effect on PAD. Then, the government expenditure variable in the education sector, life expectancy has no effect on poverty, while per capita income has a significant effect on poverty. Indirectly, the variables of government expenditure in the education sector and UHH on poverty through PAD are more dominant in reducing poverty rates, while the total influence of the per capita income variable on poverty through PAD is lower than the indirect effect through PAD in South Sulawesi Province. 
Determination of the Cost of Goods Production Based on the Full Costing Method in the Soppeng Typical Souvenir Culinary Business Anugrah, Muhammad; Rijal, Abdul; Syachbrani, Warka
Phinisi Applied Accounting Journal Vol 2, No 1 (2024): APRIL
Publisher : Universitas Negeri Makassar

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This research aims to: determine and analyze the Determination of Cost of Goods Production Based on the Full Costing Method (Case Study of Tape An-nur Micro, Small and Medium Enterprises in Soppeng Regency). The sample used in this research is data and information on daily costs during January 2024 at Tape An-nur Micro, Small and Medium Enterprises. Based on the results of the research: (1) The cost of production that has been carried out by researchers shows that the cost of production for the UMKM Tape An-nur product is IDR 16,914 for the Tape product, IDR 36,214 for the peeled peanut product, IDR 17,414 for the Bolu Cukke product , IDR 15,814 for Jipang products, and IDR 16,854 for Cumin Crackers products. Meanwhile, the selling price set by the company is IDR 25,000 for Tape and Bolu Cukke, IDR 20,000 for Jipang and Cumin Crackers, IDR 50,000 for Peeled Nuts. (2) Looking at the comparison between the cost of production and the selling price of the product, the business owner makes a profit of IDR 8,086 on Tape products, IDR 13,786 on Peeled Peanut products, IDR 5,586 on Bolu Cukke products, IDR 4,168 on Jipang products, and Rp. 3,146 on cumin crackers products.Penelitian ini bertujuan untuk: mengetahui dan menganalisis Penentuan Harga Pokok Produksi Berdasarkan Metode Full Costing (Studi Kasus pada Usaha Mikro Kecil dan Menengah Tape An-nur di Kabupaten Soppeng). Sampel yang digunakan dalam penelitian ini adalah data dan informasi biaya perhari selama bulan Januari 2024 pada Usaha Mikro Kecil dan Menengah Tape An-nur. Berdasarkan hasil penelitian bahwa: (1) Harga Pokok Produksi yang telah dilakukan peneliti menunjukan bahwa harga pokok produksi pada produk UMKM Tape An-nur Sebesar Rp16.914 pada produk Tape, Rp36.214 pada produk Kacang kupas, Rp17.414 pada Produk Bolu cukke, Rp15.814 pada produk Jipang, dan Rp16.854 pada produk Kerupuk jintan Sedangkan harga jual yang ditetapkan oleh perusahaan sebesar Rp25.000 untuk Tape dan Bolu cukke, Rp20.000 untuk Jipang dan Kerupuk jintan, Rp50.000 untuk Kacang kupas. (2) Melihat perbandingan antara harga pokok produksi dengan harga jual produk membuat pemilik usaha memperoleh laba sebesar Rp8.086 pada produk Tape, Rp13.786 pada produk Kacang kupas, Rp5.586 pada produk Bolu cukke, Rp4.168 pada produk Jipang, dan Rp3.146 pada produk Kerupuk jintan. 
Implementation of PSAK 109 in Zakat Management in North Kolaka Regency Imran, Andi
Phinisi Applied Accounting Journal Vol 2, No 1 (2024): APRIL
Publisher : Universitas Negeri Makassar

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Abstract

This research aims: To determine the accountability of zakat fund management at one of the Amil Zakat Agency in North Kolaka Regency based on PSAK 109. The respondents of this research are Amil Zakat officers consisting of four people representing each collection division, distribution division, utilization division, and division reporting and management reports for zakat funds in 2021. Data collection techniques were carried out using interviews and documentation. The data analysis uses qualitative descriptive, comparative analysis and the Coarse Conformity Index (IKK) formula. The results of this research indicate that zakat management at BAZNAS Kab. North Kolaka, includes the process of collecting, distributing, utilizing and reporting zakat in accordance with Law No. 23 of 2011. In terms of recognition, measurement and presentation, it is in accordance with PSAK 109 based on IKK calculations. However, in terms of disclosure, the application of PSAK 109 is not appropriate based on IKK calculations. Thus BAZNAS Kab. Kolaka is not yet fully compliant with PSAK 109.Penelitian ini bertujuan: Untuk mengetahui akuntabilitas pengelolaan dana zakat pada salah satu Badan Amil Zakat di Kabupaten Kolaka Utara berdasarkan PSAK 109. Responden penelitian ini adalah para petugas Amil Zakat terdiri dari empat orang yang mewakili setiap divisi pengumpulan, divisi pendistribusian, divisi pendayagunaan, dan divisi pelaporan dan laporan pengelolaan dana zakat tahun 2021. Teknik pengumpulan data dilakukan dengan wawancara dan dokumentasi. Adapun analisis data menggunakan deskriptif kualitatif, analisis komparatif dan rumus Indeks Kesesuaian Kasar (IKK). Hasil penelitian ini menunjukkan bahwa pengelolaan zakat pada BAZNAS Kab. Kolaka Utara, meliputi proses pengumpulan, pendistribusian, pendayagunaan dan pelaporan zakat sesuai dengan Undang-Undang No 23 Tahun 2011. Dalam segi pengakuan, pengukuran dan penyajian telah sesuai dengan PSAK 109 berdasarkan perhitungan IKK. Namun, dari sisi pengungkapan penerapan PSAK 109 tidak sesuai berdasarkan perhitungan IKK. Dengan demikian BAZNAS Kab. Kolaka belum sepenuhnya sesuai dengan PSAK 109.
The Influence of Return On Asset on PBV of Pharmacy Sector Companies in The Indonesian Stock Exchange Muharram, Andi Iswan; Syachbrani, Warka
Phinisi Applied Accounting Journal Vol 2, No 1 (2024): APRIL
Publisher : Universitas Negeri Makassar

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This research aims to determine the effect of profitability on company value in the pharmaceutical sector on the Indonesian Stock Exchange.The subjects in this research were Pharmaceutical Sector companies on the Indonesia Stock Exchange from 2019 to 2021. Sampling was carried out using a purposive sampling technique.Data analysis techniques use descriptive statistical analysis, simple linear regression, t test, and coefficient of determination.Based on the research results, ROA has a significant effect on the Price to Book Value of Companies in the Pharmaceutical Sector on the Indonesian Stock Exchange.
Acces by KAI: Mobile E-Commerce to Increase Company Revenue Gifari, Nur Rahmat; Oktaviyah, Nurafni
Phinisi Applied Accounting Journal Vol 2, No 1 (2024): APRIL
Publisher : Universitas Negeri Makassar

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The speed of development in the fields of information technology and telecommunications in the current era is able to provide very significant changes in every element of life, one of which is the transportation sector. Almost all transportation service providers seem to be forced to improvise existing technological developments, either in whole or in part. Access by KAI is an official application provided by PT. KAI as a tool to fulfill the needs of application- based users of railway transportation services in Indonesia. The aim of this research is to gain a deeper understanding regarding the implementation of the management information system in the Access by KAI application. The research method used in this article is a qualitative descriptive method, where a literature review and literature review is carried out in the form of theoretical analysis, previous research findings, and references related to the topic discussed as the main data source. The research results place Access by KAI as an application that makes information technology and management information the main axis in carrying out business activities, starting from more efficient service operations to supporting tools in decision making.Kecepatan perkembangan dalam bidang teknologi informasi serta telekomunikasi pada era saat ini mampu memberikan perubahan yang sangat signifikan pada setiap unsur kehidupan yang dimana salah satu diantaranya yaitu pada bidang transportasi. Hampir seluruh pelaku penyedia layanan jasa transportasi seakan-akan dipaksa untuk melakukan improvisasi terhadap perkembangan teknologi yang ada baik secara keseluruhan maupun sebagian. Acces by KAI merupakan sebuah aplikasi resmi yang disediakan oleh PT. KAI sebagai alat pemenuhan kebutuhan pengguna jasa transportasi perkereta-apian di Indonesia yang berbasis aplikasi. Tujuan penelitian ini ialah untuk mendapatkan pemahaman yang lebih mendalam terkait pengimplementasian sistem informasi manajemen pada aplikasi Acces by KAI. Metode penelitian yang digunakan dalam artikel ini adalah metode deskriptif kualitatif, dimana dilakukan tinjauan pustaka dan kajian literatur berupa analisis teori, temuan penelitian terdahulu, dan referensi terkait topik yang dibahas sebagai sumber data utama. Hasil penelitian menempatkan Acces by KAI sebagai aplikasi yang menjadikan teknologi informasi serta informasi manajemen sebagai poros utama dalam melakukan aktifitas usahanya, mulai dari pengoperasian pelayanan yang lebih efisien hingga sebagai alat pembantu dalam pengambilan keputusan
Financial Management Based on Justice in Achieving Accountability at Nene' Mallomo Hospital, Sidrap Regency Rahyuni, Gusty; Majid, Jamaluddin; Jannah, Raodahtul
Phinisi Applied Accounting Journal Vol 2, No 2 (2024): OCTOBER
Publisher : Universitas Negeri Makassar

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The purpose of this study was to determine the financial management and accountability at Nene' Mallomo Hospital, Sidrap Regency based on the concept of justice. Financial management is defined as a series of activities that include planning, budgeting, implementation, administration, reporting, accountability, and supervision of financial management. This study was conducted at Nene' Mallomo Hospital located in Pangkajene, Sidrap Regency, South Sulawesi. The sample in this study were the head of the hospital UPT, head of the financial sub-section, nurses, hospital staff, patients, and the related community. Data collection methods were through observation, interviews, documentation, literature studies and internet searching. The results of this study indicate that Nene' Mallomo Hospital, Sidrap Regency has fulfilled the principles of accountability and good governance in its financial management, in accordance with the objectives and applicable laws and regulations. Accountability and transparency in financial management or financial reports are important because they are a form of information conveyed to the government or the community regarding the funds managed whether they are in accordance with the allocation and place. Nene' Mallomo Hospital instills the values of justice in its service to the community and its financial management. Providing several payment programs for patients and providing good performance to all groups of patients. The implications of this study are to inform what insurance programs are accepted at Nene' Mallomo Hospital and also to provide tools or tests to evaluate public satisfaction. Tujuan dari penelitian ini adalah untuk mengetahui pengelolaan keuangan dan akuntabilitas di Rumah Sakit Nene' Mallomo, Kabupaten Sidrap berdasarkan konsep keadilan. Pengelolaan keuangan didefinisikan sebagai serangkaian aktivitas yang meliputi perencanaan, penganggaran, pelaksanaan, administrasi, pelaporan, akuntabilitas, dan pengawasan terhadap pengelolaan keuangan. Penelitian ini dilakukan di Rumah Sakit Nene' Mallomo yang terletak di Pangkajene, Kabupaten Sidrap, Sulawesi Selatan. Sampel dalam penelitian ini adalah kepala UPT rumah sakit, kepala sub-bagian keuangan, perawat, staf rumah sakit, pasien, dan masyarakat terkait. Metode pengumpulan data dilakukan melalui observasi, wawancara, dokumentasi, studi pustaka, dan pencarian internet. Hasil penelitian ini menunjukkan bahwa Rumah Sakit Nene' Mallomo, Kabupaten Sidrap telah memenuhi prinsip akuntabilitas dan tata kelola yang baik dalam pengelolaan keuangannya, sesuai dengan tujuan dan peraturan perundang-undangan yang berlaku. Akuntabilitas dan transparansi dalam pengelolaan keuangan atau laporan keuangan sangat penting karena merupakan bentuk informasi yang disampaikan kepada pemerintah atau masyarakat terkait dana yang dikelola, apakah sesuai dengan alokasi dan tempatnya. Rumah Sakit Nene' Mallomo menanamkan nilai-nilai keadilan dalam pelayanannya kepada masyarakat dan dalam pengelolaan keuangannya. Menyediakan beberapa program pembayaran bagi pasien dan memberikan kinerja yang baik kepada semua kelompok pasien. Implikasi dari penelitian ini adalah untuk memberi informasi mengenai program asuransi yang diterima di Rumah Sakit Nene' Mallomo dan juga memberikan alat atau uji untuk mengevaluasi kepuasan masyarakat.
Analysis of the Competitive Strength of PT Bank Central Asia Tbk (BCA) through the Product Development Strategy of BCA Digital Oktaviyah, Nurafni; Akbar, Wina Ayudia
Phinisi Applied Accounting Journal Vol 2, No 2 (2024): OCTOBER
Publisher : Universitas Negeri Makassar

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This study analyzes the competitive strength of PT Bank Central Asia Tbk (BCA) through its digital product development strategy, specifically the blu application developed by BCA Digital. A qualitative approach is used to gain a deeper understanding of how the development of the blu product has enhanced BCA's competitiveness in the banking industry. The data used in this study are secondary data derived from previously published scientific articles and journals, as well as observational results from various sources, including prior research, books, and relevant news. The main focus of this study is on the blu digital product innovation, which offers easy access to banking services through mobile devices. The findings indicate that the blu innovation not only increases convenience and efficiency for customers but also strengthens BCA's position as a leader in digital banking in Indonesia. This strategy enables BCA to effectively respond to changing trends and customer needs, thereby maintaining and enhancing its competitive advantage.Penelitian ini menganalisis kekuatan kompetitif PT Bank Central Asia Tbk (BCA) melalui strategi pengembangan produk digital, khususnya aplikasi blu yang dikembangkan oleh BCA Digital. Pendekatan kualitatif digunakan untuk memahami secara mendalam bagaimana pengembangan produk blu mampu meningkatkan daya saing BCA di industri perbankan. Data yang digunakan adalah data sekunder yang berasal dari artikel ilmiah dan jurnal yang telah dipublikasikan sebelumnya serta hasil observasi dari berbagai sumber, termasuk penelitian terdahulu, buku, dan berita terkait. Fokus utama dari penelitian ini adalah pada inovasi produk digital blu, yang menawarkan kemudahan akses layanan perbankan melalui perangkat gawai. Hasil penelitian menunjukkan bahwa inovasi blu tidak hanya meningkatkan kenyamanan dan efisiensi bagi nasabah, tetapi juga memperkuat posisi BCA sebagai pemimpin dalam perbankan digital di Indonesia. Strategi ini memungkinkan BCA untuk merespons perubahan tren dan kebutuhan nasabah secara efektif, sehingga mempertahankan dan meningkatkan keunggulan kompetitifnya.
Hospital Inpatient Cost Optimization Using Activity Based Costing: A Case Study at RSUD Bantaeng Dewita, Dewita; Syachbrani, Warka; Uluputty, Nurdjanna Fadjrin
Phinisi Applied Accounting Journal Vol 2, No 2 (2024): OCTOBER
Publisher : Universitas Negeri Makassar

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Abstract. This study aims to evaluate the application of Activity Based Costing (ABC) in optimizing inpatient costs at RSUD Prof. Dr. H. M. Anwar Makkatutu Bantaeng. The ABC method is used to calculate costs based on activities occurring in the hospital, such as administrative services, patient care, and accommodation. The results show that cost calculations using ABC are more accurate and efficient compared to traditional methods. The inpatient service fees calculated with ABC are lower for Class I and III, while Class II is slightly higher. The cost differences between the ABC and traditional methods indicate that ABC provides a more realistic picture of cost allocation based on actual activities. This study offers valuable insights for hospitals in managing costs more efficiently and transparently. Keywords: Activity Based Costing (ABC); Cost Allocation Methods; Hospital Costs; Inpatient Cost Optimization; RSUD Bantaeng Abstrak. Penelitian ini bertujuan untuk mengevaluasi penerapan Activity Based Costing (ABC) dalam optimasi biaya rawat inap di RSUD Prof. Dr. H. M. Anwar Makkatutu Bantaeng. Metode ABC digunakan untuk menghitung biaya berdasarkan aktivitas yang terjadi di rumah sakit, seperti pelayanan administrasi, perawatan pasien, dan penginapan. Hasil penelitian menunjukkan bahwa perhitungan biaya dengan ABC lebih akurat dan efisien dibandingkan dengan metode tradisional. Tarif jasa rawat inap yang dihitung menggunakan ABC lebih rendah pada kelas I dan III, sementara kelas II sedikit lebih tinggi. Selisih biaya antara metode ABC dan tradisional menunjukkan bahwa ABC dapat memberikan gambaran yang lebih realistis tentang pembebanan biaya berdasarkan aktivitas yang sebenarnya. Penelitian ini memberikan wawasan penting bagi rumah sakit dalam pengelolaan biaya secara lebih efisien dan transparan. Kata kunci: Activity Based Costing (ABC); Biaya Rumah Sakit; Optimasi Biaya Rawat Inap; Perbandingan Metode Biaya; RSUD Bantaeng

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