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PIAF : Paser Institute Journal Of Accounting And Finance
Published by Sekolah Tinggi Ilmu Ekonomi Widya Praja Tanah Grogot
ISSN : -     EISSN : 30257522     DOI : -
Core Subject : Economy,
Economics, Econometrics & Finance
PIAF : Paser Institute Journal Of Accounting And Finance is a double-blind review national scholarly journal devoted to publishing high-quality papers using a multidisciplinary approach with a strong emphasis on accounting, business, economics, and finance. This is a semiannual journal published in April and September and all submitted articles can be in Indonesian or English. Our unique focus is on the impact of the changing world on society in Indonesia based on our specific research area. PIAF follows a double-blind peer-review process, where the author does not know the reviewer and vice versa. The journal intends to serve as an outlet with strong theoretical and empirical research and papers submitted to JAF should not be published or are being considered for publication elsewhere.
Arjuna Subject : Ilmu Ekonomi, Ekonometrika dan Keuangan (semua kategori) - Ilmu Ekonomi, Ekonometrika dan Keuangan (Lain-Lain)
Articles 27 Documents
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ANALISIS RASIO LIKUIDITAS, SOLVABILITAS DAN PROFITABILITAS PADA APOTEK LA’TAHZAN FARMA TANAH GROGOT Mariatul Kiptia; Amir Hamzah; Syifi Fauziyah
Paser Institute Of Accounting and Finance Vol. 1 No. 1 (2023): Juni 2023
Publisher : Paser Institute Of Accounting and Finance

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Abstract

La'Tahzan Farma Pharmacy Tanah Grogot is a limited liability company in retail trade for pharmaceutical goods. The result of this study is that the liquidity ratio analysis shows that the company is in fairly good condition in fulfilling its short-term obligations, with a current ratio of 4.6 in 2020, 12.1 in 2021, and 23.5 in 2022. The quick ratio in 2020 is 1.1; in 2021, it is 2.2; and in 2022, it is 5.1. The cash ratio in 2020 is 16%; in 2021, it will be 48%, and in 2022, it will be 94%. The solvency ratio analysis shows that the company, in fulfilling all of its debts, is in very good condition, as can be seen from the DAR (Debt to Asset Ratio) ratio in 2020 of 16%, 2021 of 6%, and in 2022 of 3%. DER (Debt to Equity Ratio) in 2020 will be 20%, in 2021, it will be 6%, and in 2022, it will be 3%. The profitability ratio analysis shows that the company is still not optimal in obtaining its profits, as seen from the gross profit margin ratio (Profit Margin) in 2020 of 22%, 2021 of 22%, and 2022 of 24%. The net profit margin (Net Profit Margin) in 2020 is 1%; in 2021, it is 1%; and in 2022, it is 1%. ROI (Return on Investment) in 2020 will be 6%; in 2021, it will be 5%; and in 2022, it will be 3%. ROE (Return on Equity) in 2020 was 7%; in 2021, 6%; and in 2022, it was 3%.
ANALISIS RASIO LIKUIDITAS, SOLVABILITAS, DAN RENTABILITAS PADA COMMANDITAIRE VENOOTSCHAP (CV) AGRAPAMA CIPTAPRASADA PASER DI TANAH GROGOT Yeni Rizkiya; Amir Hamzah; Erni Susanti
Paser Institute Of Accounting and Finance Vol. 1 No. 1 (2023): Juni 2023
Publisher : Paser Institute Of Accounting and Finance

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This study aims to determine the level of development of the ratio of Liquidity, Solvency, and Profitability at CV. Agrapama Ciptaprasada Paser is based on the financial reports for 2020, 2021, and 2022 to measure the company's financial performance. Based on the results of the analysis of the Liquidity Ratio at CV. Agrapama Ciptaprasada Paser, namely the Current Ratio in 2020 was 5.53 times, experiencing a decrease of 2.19 times in 2021 to 3.34 times. Then, the Quick Ratio in 2020 was 553%, decreased by 219% in 2021 to 334%. Based on the results of the Solvency Ratio analysis on CV. Agrapama Ciptaprasada Paser, namely the 2020 Debt to Asset Ratio of 16%, increased 12% in 2021 to 28%. The 2020 debt-to-equity ratio is 19%, increasing by 20% in 2021 to 39%. Based on the results of the analysis of the Profitability Ratio on the CV. Agrapama Ciptaprasada Paser's Net Profit Margin in 2020 was 12%; in 2021, it remained at 12% and decreased 2022 by 2% to 10%. Then Return on Investment (ROI) in 2020 was 147%; in 2021, it increased by 145% to 292%; and in 2022, it decreased by 79% to 213%. Then, the Return on Equity (ROE) in 2020 was 21%, increased in 2021 by 28% to 49%, and in 2022 decreased by 27% to 22%, according to the analysis of the financial statements of CV. Agrapama Ciptaprasada Paser, by using these ratios, researchers can provide conclusions and suggestions, namely to take more into account the use of capital to minimize idle funds, increase effectiveness in managing asset management, and be more efficient in managing one's capital.
ANALISIS RASIO LIKUIDITAS, SOLVABILITAS DAN RENTABILITAS PADA COMMANDITAIRE VENNOOTSCHAP (CV) SUMBER REZEKI DI TANAH GROGOT Ika Nurhazanah; Amir Hamzah; Erni Susanti
Paser Institute Of Accounting and Finance Vol. 1 No. 1 (2023): Juni 2023
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Abstract

The researcher formulated the research problem, namely "What is the level of Liquidity, Solvency and Profitability ratios in Commanditaire Vennootschap (CV) Sumber Rezeki based on financial reports for the period 2020, 2021 and 2022" with the research objective namely "To analyze the level of Liquidity, Solvency and Profitability ratios on CV. "Source of Fortune based on financial reports for the periods 2020, 2021 and 2022." The results of the research that the researchers got were as follows: Analysis of the liquidity ratio shows that the company in fulfilling its short-term obligations is in a fairly good condition. With a current ratio in 2020 of 8.57 times, in 2021 of 7.41 times and in 2022 of 0.1 times. The quick ratio in 2020 was 8.57 times, in 2021 it was 7.41 times, and in 2022 it was 0.1. The cash ratio in 2020 was 822%, in 2021 it was 718%, and in 2020 it was 4%. The solvency ratio analysis shows that the company is in good condition in fulfilling all of its obligations. The Debt to Asset Ratio in 2020 is 12%, in 2021 it is 13%, and in 2022 it is 70%. Debit to Equity in 2020 is 13%, in 2021 is 15%, and in 2022 is 24%, the Long Term Debt to Equity Ratio in 2020, 2021 and 2022 cannot be analyzed due to the unavailability of long term liabilities. The profitability ratio analysis shows that the profit margin calculation results for 2020 are 11%, 2021 are 23%, and in 2022 are 11%. Net Profit Margin in 2020 will be 8%, in 2021 it will be 10%, and in 2022 it will be 6%. Return on Investment in 2020 will be 15%, in 2021 it will be 29% and in 2022 it will be 31%. Return on Equity in 2020 was 17%, in 2021 it was 34%, and in 2022 it was 104
PENGARUH MANAJEMEN KAS TERHADAP LIKUIDITAS PADA PT INTRIAS MANDIRI SEJATI DI KOTA MAKASSAR Asrul Syam; Hasriani; Jumriani
Paser Institute Of Accounting and Finance Vol. 1 No. 1 (2023): Juni 2023
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The researcher formulated the research problem, namely "How big is the influence of cash management on liquidity at PT Intrias Mandiri in Makassar City?" with the aim of knowing the magnitude of "the influence of cash management on liquidity at PT Intrias Mandiri in Makassar City". In the company PT Intrias Mandiri, which is one of the companies operating in the field of main focus in providing and managing outsourcing of labor, it has done a lot of work on surveys, infrastructure, installation, maintenance, trouble shooting and troubleshooting of telecommunications networks and also does not escape the use of cash in carrying out liquid financial transactions. Cash requires special management called cash management so that the company can run effectively. This aims to avoid the risk of lack of funds and the risk of bankruptcy. in 2004 the percentage level of cash held in the company was 5.14% of current assets. Meanwhile, the liquidity percentage level reached 60.89% of current debt. In 2005 the percentage level of cash in the company was 4.89% of current assets, meaning that in 2005 cash decreased by 0.25%. Meanwhile, the liquidity percentage level reached 75.79%, meaning that in 2005 liquidity increased by 14.9%. In 2006 the percentage level of cash in the company was 6.78% of current assets, meaning that in 2006 cash increased by 1.89%. Meanwhile, in 2006 the liquidity percentage level reached 77.15% of current debt, meaning that in 2006 liquidity increased by 1.36%. The increase in cash which is not in line with the increase in liquidity shows that over the last three years cash management has fluctuated while liquidity has always increased. It appears that in 2005 the level of cash management decreased while the level of liquidity increased, this was because in 2005 there was a decrease in the amount of cash in the company.
PENERAPAN SISTEM KEUANGAN DESA (SISKEUDES) TENTANG LAPORAN REALISASI ANGGARAN DANA DESA (STUDI KASUS : KANTOR DESA LASIAI KECAMATAN SINJAI TIMUR KABUPATEN SINJAI) Ahri Yadi; Muh Akbardin; Djafar
Paser Institute Of Accounting and Finance Vol. 1 No. 1 (2023): Juni 2023
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The purpose of this study The purpose of the study was to determine the application of the village financial system (SISKEUDES) in reporting the realization of the village fund budget for Lasiai, East Sinjai District, Sinjai Regency. The type of research used in this research is quantitative research. The analytical method that will be used in this study is descriptive qualitative, namely where the form of understanding analysis is carried out by describing phenomena or conditions socially in analyzing data to be able to provide information and understanding related to the subject matter in detail and systematically. The results of this study indicate that based on the launch of the siskeudes application version 2.0.5, Lasiai Village also uses the siskeudes application version 2.0.5, because this version has become an appeal from the government to all villages in Sinjai district.
DETERMINAN KINERJA REKSA DANA SYARIAH DI INDONESIA YANG TERDAFTAR PADA OTORITAS JASA KEUANGAN Sofyaun, Ashari; Juniar, Asrid; Rahmawati, Rini
Paser Institute Of Accounting and Finance Vol. 1 No. 2 (2023): Desember, 2023
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This research was conducted to analyze the influence of asset allocation policies, investment manager performance, and risk levels on the performance of Sharia mutual funds. Asset allocation policy, investment manager performance, and risk level are used as independent variables, with Sharia mutual fund performance as the dependent variable, which is measured using the Sharpe index. The population in this research is Sharia mutual funds registered with the OJK for the 2018-2020 period. The sample was selected using purposive sampling, and 23 were based on specific criteria. The analysis technique in this research uses multiple linear regression analysis via the SPSS program. The research results show that asset allocation policy has no significant effect on the performance of Sharia mutual funds, the performance of investment managers has a significant positive impact on the performance of Sharia mutual funds, and the level of risk has a significant positive effect on the performance of sharia mutual funds.
ANALISIS HUBUNGAN PENYALURAN KREDIT DENGAN TINGKAT LIKUIDITAS PADA BANK YANG TERDAFTAR DI BEI Haeril, Haeril; Albar, Albar; Makmur, Maryam
Paser Institute Of Accounting and Finance Vol. 1 No. 2 (2023): Desember, 2023
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The purpose of this research was to analyze the influence of the number of loans and the level of liquidity. The Hypotesis in this research is there influence of the number of loans and the level of liquidity. Data that used in this research is secondary data. Data have been collected from Indonesian Stock Exchange and Indonesian Banking at 2013-2015. The sample in this research is ten of the company banks that listed in Indonesian Stock Exchange. The analisys that used is multiple regressions, clasic asumption, R2. The result of the test show that influence of the number of loans and the level of liquidity have negative influence toward stock price. The R2 show as 0.194 it means that independent variable can explain 19.4 % of dependent variable and 80.6 % can be explained by another variabel.
PENERAPAN STANDAR AKUNTANSI KEUANGAN DALAM MENYUSUN LAPORAN KEUANGAN PADA KOPERASI BINA MANDIRI Putri Utami, Ayu Wandika
Paser Institute Of Accounting and Finance Vol. 1 No. 2 (2023): Desember, 2023
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This research aims to determine the application of accounting standards for the financial statements of the Bina Mandiri Cooperative. The analytical method used is descriptive qualitative, namely the activity in the analysis, namely carrying out data reduction. After the data has been reduced, the next stage is data presentation and decision making. After the research data is collected, the researcher will process and analyze the data in a qualitative descriptive manner by describing the condition of the object under study based on existing facts, by collecting data in the form of interview results by combining them with written data sources in the form of documents and drawing conclusions. based on data reduction and data presentation which is the answer to the problem in research. The results of this research show that the application of financial accounting standards in preparing financial reports for the Bina Mandiri cooperative has not been fully implemented and in fact the Bina Mandiri cooperative has not prepared complete financial reports in accordance with financial accounting standards which are guided by SAK ETAP. and the financial recording that is carried out is still using a manual system where recording cash in and cash out is still manual or using a book to record all transactions and then type them using a computer.
ANALYSIS OF NPL OF CONVENTIONAL COMMERCIAL BANKS SEEN FROM CAR, LDR, ROA, AND BOPO LISTED ON IDX Lisra; Yahya; Salida, Amrizal
Paser Institute Of Accounting and Finance Vol. 1 No. 2 (2023): Desember, 2023
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Credit analysis was carried out to uncover problems that might occur in conventional banks listed on the Indonesia Stock Exchange (BEI) in the period 2019 to 2021. This research considers several indicators, namely CAR (Capital Adequacy Ratio), LDR (Loan to Deposit Ratio ) ), ROA (Return on Assets), and BOPO (Operating Costs to Operating Income). The method used in this research is the saturated sampling method, where the entire research population consisting of 43 companies was taken as a sample. The data used as the basis for research comes from financial reports and annual reports of these companies. Analysis was carried out using descriptive techniques, classical hypothesis testing, and multiple linear regression testing. The research results show that non-performing loans (NPL) are influenced by the return on assets (ROA) of Indonesian conventional banks but are not influenced by the capital adequacy ratio (CAR), loan-to-deposit ratio (LDR), operational costs (BOPO), and income. Conventional bank operations registered on the IDX. This provides important insight into the factors that influence the credit performance and financial stability of conventional banks in Indonesia and can be a basis for making decisions in credit risk management in the future.
ANALISIS KINERJA KEUANGAN PT. PERKEBUNAN NUSANTARA XIV (PERSERO) UNIT LUWU St Hadijah, Andi; Surianto, Surianto
Paser Institute Of Accounting and Finance Vol. 1 No. 2 (2023): Desember, 2023
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This study aims to analyze the financial performance of PT. Perkebunan Nusantara XIV (Persero), Luwu unit, using descriptive analysis through financial ratios. The objective of this analysis is to evaluate the financial health of the company and identify trends that have occurred over the past five years. The method of analysis employed is descriptive analysis with a focus on relevant financial ratios. Financial ratios measured include but are not limited to profitability, liquidity, solvency, and activity ratios. Financial ratio analysis provides a comprehensive overview of the company's financial performance and enables a better understanding of its financial situation. The results of the study indicate that the financial performance of PT. Perkebunan Nusantara XIV (Persero), Luwu unit, over the past five years has experienced fluctuations. These fluctuations may be caused by various external and internal factors affecting the company's operations and financial results. Further interpretation of the results of this financial ratio analysis can provide deeper insights into the factors influencing the company's financial performance as well as recommendations for necessary improvements.

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