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Financial and Accounting Indonesian Research
Published by Universitas Pendidikan Muhammadiyah Sorong
ISSN : -     EISSN : 28284690     DOI : https://doi.org/10.36232/fair.v4i2
Core Subject : Economy, Humanities, Science, Social,
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Environmental Science Social Sciences
Financial and Accounting Indonesian Research is a journal published by the Department in Accounting Program, Faculty of Economics, Business and Humanities of Universitas of Sorong Muhammadiyah Education (UNIMUDA). The journal is published two times in June and December. FAIR: Financial and Accounting Indonesian Research accepts manuscripts in the fields of: 1. State and Regional Finance 2. Auditing and Fraud 3. Micro and Macro Accounting 4. Accounting and Regulation 5. Multiparadigm Accounting 6. Environmental and Sustainable Accounting: Blue, Green, and Carbon 7. Other Contemporary Accounting Issues
Arjuna Subject : Ilmu Ekonomi, Ekonometrika dan Keuangan (semua kategori) - Ilmu Ekonomi, Ekonometrika dan Keuangan (Lain-Lain)
Articles 52 Documents
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Pengaruh Kinerja Keuangan Terhadap Harga Saham pada Industri Perbankan yang Terdaftar di Bursa Efek Indonesia Sudirman, Sudirman; Sismar, Andi; Difinubun, Yusron
Financial and Accounting Indonesian Research Vol. 3 No. 1 (2023): Financial and Accounting Indonesian Research
Publisher : Program Studi Akuntansi Unimuda Sorong

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36232/fair.v3i1.1348

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh kinerja keuangan terhadap harga saham industri perbankan yang terdaftar di Bursa Efek Indonesia. Metode pengumpulan data sekunder berupa laporan keuangan perusahaan-perusahaan perbankan yang menjadi sampel penelitian. Jumlah sampel penelitian adalah sebesar 12 perusahaan. Metode analisa yang digunakan yaitu analisis regresi berganda. Hasil penelitian menunjukkan bahwa Secara simultan atau bersama-sama kinerja keuangan dengan menggunakan alat ukur rasio likuiditas yang terdiri dari quick ratio, investing policy ratio, banking ratio, loan to assets ratio, dan cash ratio berpengaruh secara signifikan terhadap harga saham perusahaan perbankan yang terdaftar di Bursa Efek Indonesia (BEI) pada tahun 2019 – 2021 dan memberikan pengaruh yang kuat terhadap harga saham. Selain itu terdapat pula faktor diluar aspek fundamental (kinerja keuangan perusahaan) yang memberikan seperti tingkat inflasi, tingkat suku bunga, fluktuasi kurs valas, volume transaksi dan kondisi lingkungan yang mencakup kestabilan ekonomi dan politik. Secara parsial quick ratio, banking ratio, loan to assets ratio, dan cash ratio berpengaruh secara signifikan terhadap perubahan harga saham perusahaan perbankan yang terdaftar di Bursa Efek Indonesia (BEI) pada tahun 2019 – 2021, sedangkan untuk investing policy ratio tidak berpengaruh secara signifikan terhadap perubahan harga saham perusahaan perbankan yang terdaftar di Bursa Efek Indonesia (BEI) pada tahun 2019 – 2021. Quick ratio dan loan to assets ratio memiliki pengaruh negatif terhadap perubahan harga saham, yang berarti bahwa semakin tinggi rasio tersebut maka akan semakin rendah harga saham, begitu pula sebaliknya.
Financial Statement Disclosure: Satu Tinjauan Keuangan Daerah Difinubun, Yusron; Khaerani, Annisa'; Fatimah, Uswatul Fajar Nur
Financial and Accounting Indonesian Research Vol. 3 No. 1 (2023): Financial and Accounting Indonesian Research
Publisher : Program Studi Akuntansi Unimuda Sorong

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36232/fair.v3i1.1349

Abstract

Penelitian ini bertujuan untuk menilai secara empiris pengaruh parsial antara tingkat kekayaan daerah, total aset daerah, terhadap tingkat pengungkapan laporan keuangan. Penelitian ini berjenis penelitian kuantitatif. Penarikan hipotesis penelitian menggunakan basis teori agensi dan teori signal, didukung oleh penelitian-penelitian sebelumnya yang mempunyai kesamaan variabel. Jenis data yang digunakan adalah data sekunder hasil akses data dalam publikasi. Menggunakan teknik statistik deskriptif dan Regresi linear berganda berbantuan SPSS 25.0 untuk analisis data. Selain itu dalam menjaga normalitas dan mencegah hetersokedastisitas, penelitian ini menggunakan uji asumsi klasik. Penelitian berlokasi di Badan Pemeriksaan Keuangan dan Badan Pusat Statistik. Hasil penelitian menemukan bahwa secara parsial variabel tingkat kekayaan daerah, berpengaruh positif dan signifikan terhadap tingkat pengungkapan laporan keuangan pemerintah kabupaten kota di Sulawesi Selatan. Sedangkan jumlah aset berpengaruh negatif terhadap tingkat pengungkapan laporan keuangan pemerintah kabupaten kota di Sulawesi Selatan.
The Influence of Profitability, Liquidity, Solvency and Company Growth on Going Audit Opinion Dinda, Dinda
Financial and Accounting Indonesian Research Vol. 4 No. 1 (2024): Financial and Accounting Indonesian Research
Publisher : Program Studi Akuntansi Unimuda Sorong

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36232/fair.v4i1.1350

Abstract

This study aims to assess empirically the partial effect of Profitability, Liquidity, Solvability, and Growth of the Company on Going Concern Audit Opinion. This research is a type of quantitative research. Withdrawal of research hypotheses using the basis of Agency Theory, supported by previous studies that have variable similarities. Research Samples are 12 Mining Companies listed on the Indonesia Stock Exchange. Research variables include Profitability, Liquidity, Solvability, Company Growth and Going Concern Audit Opinion. The type of data used is secondary data from the collection of financial report documents. Using descriptive statistical techniques and assisted logistic regression SPSS 25.0 for data analysis. In addition, this study uses the feasibility test of the Regression model. The results showed that partially Profitability, Solvability and Company Growth had an effect on Going Concern Audit Opinion. While Leverage partially has a positive effect on Going Concern Audit Opinion. Based on the simultaneous test of KAP Reputation, Profitability, Leverage, Solvability, Leverage and Company Growth have a positive effect on Going Concern Audit Opinion. Determination, Profitability, Solvability and Sub -idiaries Growth is 26.6%. One suggestion that is given is that you need to add another variable that can complement the variable gab. So that it can produce 100% of Going Concern Audit Opinion indicators.
Local Government Financial Performance Reviewed from Financial Ratios and Indexes Rahanratat, Nella
Financial and Accounting Indonesian Research Vol. 4 No. 1 (2024): Financial and Accounting Indonesian Research
Publisher : Program Studi Akuntansi Unimuda Sorong

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36232/fair.v4i1.1351

Abstract

This research aims to analyze the financial performance of the Ambon City regional government in terms of financial ratios in implementing regional autonomy. This research is a descriptive qualitative research type. Using documentation study data collection techniques or by tracing which is done by collecting secondary data, namely regional government financial report data for 2012 - 2015 from related agencies. The data analysis technique used is the descriptive analysis technique to assess financial performance, namely the regional independence ratio, effectiveness ratio, regional financial activity/harmony ratio and regional financial growth ratio, assessing financial capability using the degree of fiscal autonomy ratio and routine capability index. The research results found that the Regional Financial Independence Ratio (RKKD) of Ambon City during the three year observation period from 2013 to 2015 was on a scale of 0% - 25%, which means it was classified as "poor". Regional Financial Activity/Harmony Ratio (RAKD) for Direct Expenditures (BL) and Indirect Expenditures (BTL) in Ambon City, where during the observation period Indirect Expenditures (BTL) had a large portion compared to Direct Expenditures. The amount of indirect expenditure has reached more than 65%, which means that the Ambon City Government spends more on personnel expenditure than on public services. Growth ratio, it is known that of the four elements of the APBD, namely PAD, TPD, Indirect Expenditure and Direct Expenditure, the Ambon City government was only able to maintain good PAD growth during the observation period from 2013 to 2015, the rest of the growth rate still needs to be improved. The DOF ratio of Ambon City during the three year observation period from 2013 to 2015 was "very poor", below 10%, and that means that the Ambon City Government has very poor ability to finance government activities. The Routine Capacity Index (IKR) for the three year observation period from 2013 to 2015 shows that the ability of the Ambon City government to spend routine expenditures with local original income is still "deficient", namely less than 20% or in other words more than 80% of the City's routine expenditures. Ambon is covered by funds from the center.
Pengaruh Struktur Modal dan Pertumbuhan Perusahaan terhadap Nilai Perusahaan dengan Profitabilitas sebagai Variabel Intervening (Studi Pada Perusahaan Infrastruktur Sub Sektor Konstruksi Berat dan Teknik Sipil Terdaftar di BEI Periode 2018-2022 Cahyani, Nila; Faidah, Faridhatun; Rusdianto, Hutomo
Financial and Accounting Indonesian Research Vol. 4 No. 1 (2024): Financial and Accounting Indonesian Research
Publisher : Program Studi Akuntansi Unimuda Sorong

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36232/fair.v4i1.1352

Abstract

This research aims to analyze the influences: (1) capital structure influences the value of the company, (2) corporate growth influences corporate value, (3) capital structures influence profitability, (4) corporate development influences profits, (5) profitability influences company value, (6) profitability is able to mediate the influence of capital structure on the company's value, (7) profitability can mediate company growth influence on company value. The population of this study is the entire infrastructure company of the heavy construction and civil engineering sub-sector listed on the Indonesian Stock Exchange for the period 2018-2022. The samples were selected using the purposive sampling method of 18 companies. Data analysis used in this study is internal model and hypothesis testing with the help of software SmartPLS (Partial Least Squares) version 3.2.9. PLS (Partial Least Square). The results of the research showed that the capital structure had a negative and non-significant impact on the company's value, the growth of the company had a positive and insignificant effect on the value of the enterprise, the structure of the capital had an negative and significant impact on profitability, the development of a enterprise had an positive and significant effect on profitability, the profitability had an adverse and significant influence on the corporate value, profitability was able to mediate the influence of capital structures on the business' value, and profitability were capable of mediating the impact of the growth and value of an enterprise.
Village Fund Management: Accountability, Transparency, Community Participation Tanete, Andi Syafri
Financial and Accounting Indonesian Research Vol. 4 No. 1 (2024): Financial and Accounting Indonesian Research
Publisher : Program Studi Akuntansi Unimuda Sorong

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36232/fair.v4i1.1353

Abstract

This study aims to determine the effect of accountability, transparency and community participation on the management of funds in Kading Village, Tanete Riaja District, Barru District. The data used in this study are primary data in the form of respondents' assessments of accountability, transparency, community participation and management of village funds. Methods of data collection using questionnaires and literature study. Data analysis techniques using multiple linear regression analysis, t test, F test and coefficient of determination test. The results of the study found that accountability, transparency and community participation had a positive and significant effect on the management of funds for Kading Village, Tanete Riaja District, Barru Regency.
Accounting For Cash Receipts and Expenditures Musriani, Musriani; Hatuwe, Putri Kumail
Financial and Accounting Indonesian Research Vol. 4 No. 1 (2024): Financial and Accounting Indonesian Research
Publisher : Program Studi Akuntansi Unimuda Sorong

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36232/fair.v4i1.1354

Abstract

Penelitian ini bertujuan untuk menganalisis penerapan sistem akuntansi penerimaan dan pengeluaran kas pada UD. Fitra Abadi, Kecamatan Leihitu, Kabupaten Maluku Tengah.Metode penelitian ini adalah deskriptif. Metode pengumpulan data menggunakan observasi, dokumentasi dan wawancara. Analisis data menggunakan analisis deskriptif. Hasil penelitian menemukan bahwa: (1) sistem penerimaan dan pengeluaran kas pada UD. Fitra Abadi dilakukan dengan membuat struktur organisasi yang memisahkan fungsi akuntansi dan funsgi penyimpanan kas; (2) sistem penerimaan dan pengeluaran kas pada UD. Fitra Abadi dilakukan sesuai dengan otoritas dan prosedur yang aman; dan (3) sistem penerimaan dan pengeluaran kas pada UD. Fitra Abadi dilakukan dengan perhitungan yang akurat dan tepat.
Kepatuhan Implementasi PSAK 72 pada PT Telekomunikasi Indonesia Tbk Tahun 2024 Ramadhany, Syahny; Wulandary, Alyn; Musriani, Musriani
Financial and Accounting Indonesian Research Vol. 5 No. 1 (2025): Financial and Accounting Indonesian Research
Publisher : Program Studi Akuntansi Unimuda Sorong

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36232/fair.v5i1.2692

Abstract

The number of investors in the Indonesian capital market has continued to grow significantly from early to mid-2024. As a publicly listed company, PT Telekomunikasi Indonesia Tbk is required to implement PSAK 72 to enhance the quality of its financial statements and demonstrate corporate responsibility through transparent disclosure of information that is useful for investors in assessing the company's financial performance, as well as in maintaining its market value. This study aims to: (1) identify the concepts and mandatory requirements for the implementation of PSAK 72 at PT Telekomunikasi Indonesia Tbk, and (2) evaluate the company's level of compliance with the concepts and mandatory requirements of PSAK 72 in 2024. This research employs a qualitative method using a case study approach, with data collected through interviews and documentation. Data analysis was conducted using open coding, axial coding, and selective coding. The findings indicate that PT Telekomunikasi Indonesia Tbk has carried out the five-step analysis required in the implementation of PSAK 72 and has established a compliance strategy to improve the company’s compliance with the standard.
Carbon Accounting: Analisis Kebutuhan dan Komponen Sistem Informasi Akuntansi berbasis Karbon Astuti, Sri; Difinubun, Yusron; Musriani, Musriani
Financial and Accounting Indonesian Research Vol. 5 No. 1 (2025): Financial and Accounting Indonesian Research
Publisher : Program Studi Akuntansi Unimuda Sorong

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36232/fair.v5i1.2815

Abstract

This study aims to identify the core components required in designing a carbon accounting information system to support structured carbon emission reporting in Indonesia. Current carbon reporting systems in Indonesia are inefficient and lack transparency, necessitating the development of an integrated information system. Unlike prior studies that focus on emission reduction strategies, this study introduces a needs-based system analysis tailored to local contexts such as Papua. A descriptive qualitative approach is used, with data collected via literature studies, documentation, and observation.The system requires key components such as emission source activity data, activity volumes, emission factors, emission scopes (1, 2, and 3), and CO₂e calculation results. Identifying these components is essential in building a system that enhances carbon accountability and supports green initiatives.
Analisis Efektifitas, Pertumbuhan dan kontribusi Pajak Hotel tehadap Pendapatan Asli Daerah Supriandi, Danang
Financial and Accounting Indonesian Research Vol. 5 No. 1 (2025): Financial and Accounting Indonesian Research
Publisher : Program Studi Akuntansi Unimuda Sorong

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36232/fair.v5i1.2928

Abstract

Penelitian ini bertujuan untuk mengetahui mengetahui besaran kontribusi pajak hotel terhadap Pendapatan Asli Daerah Kota Makassar. Alat analisis yang digunakan adalah analisis efektifitas dan kontribusi. Hasil penelitian menemukan bahwa Efektivitas Pajak Hotel di Kota Makassar selama periode pengamatan tahun 2013-2018 ditemukan efektif, dengan uraian yaitu, tahun 2013 yaitu 69.04%, tahun 2014 yaitu 67.23%, tahun 2015 yaitu 61.73%, tahun 2016 yaitu 51.04%, tahun 2017 yaitu 65.47% dan tahun 2018 yaitu 79.34%. dengan persentase rata-rata 65,64%. Pertumbuhan pajak hotel di kota Makassar tahun pengamatan 2013 sampai tahun 2018 ditemukan rendah dan menurun, dengan rerata persentase Pertumbuhan Pajak Hotel yaitu 19,67%. Kontribusi pajak Hotel terhadap Pendapatan asli daerah tahun pengamatan 2013 sampai tahun 2018 ditemukan kurang yaitu pada kisaran 6.91%, sampai dengan 16.53%. Kontribusi yang diberikan Pajak Hotel terhadap PAD persentase tahun 2013 yaitu 14.19%, tahun 2014 yaitu 14.47%, tahun 2015 yaitu 16.53%, tahun 2016 yaitu 13.78%, tahun 2017 yaitu 6.91% dan tahun 2018 yaitu 11.32%. dengan persentase rata-rata yaitu 12,87%.

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