cover
Article Per Year (5 Year)
All
Home Page
OAI Link
Editorial Team
Contact
Reviewer
Google Scholar
Contact Name
Dedy Darmawan
Contact Email
paser.institute@gmail.com
Phone
+6285250771006
Journal Mail Official
paser.institute@gmail.com
Editorial Address
Tanah Grogot, Kabupaten Paser, Kalimantan Timur
Location
Kab. paser,
Kalimantan timur
INDONESIA
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journal intends to serve as an outlet with strong theoretical and empirical research and papers submitted to JAF should not be published or are being considered for publication elsewhere.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 6 Documents
 1 
Search results for , issue "Vol. 1 No. 2 (2023): Desember, 2023" : 6 Documents clear
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
Publisher : Paser Institute Of Accounting and Finance

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

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
Publisher : Paser Institute Of Accounting and Finance

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

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
Publisher : Paser Institute Of Accounting and Finance

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

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
Publisher : Paser Institute Of Accounting and Finance

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

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
Publisher : Paser Institute Of Accounting and Finance

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

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.
PENGARUH LITERASI KEUANGAN, PENDAPATAN ORANG TUA DAN GAYA KOGNITIF TERHADAP PERILAKU PENGELOLAAN KEUANGAN MAHASISWA UNIVERSITAS WIRABHAKTI MAKASSAR PADA MASA PANDEMI COVID-19 Andanika, Andanika
Paser Institute Of Accounting and Finance Vol. 1 No. 2 (2023): Desember, 2023
Publisher : Paser Institute Of Accounting and Finance

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This research aims to determine the influence of financial literacy variables, parental income, cognitive style on financial management behavior. The population in this study were students majoring in management at Wirabhakti University, Makassar. The sample in this research consisted of 150 respondents, using a probability sampling method. Data collection was carried out through distributing questionnaires. The analysis technique used is SPSS statistical analysis. The results of this research show that: (1) Financial literacy has no significant effect on students' financial management behavior during the Covid-19 pandemic, (2) Parental income has a significant effect on students' financial management behavior during the Covid-19 pandemic, (3) Cognitive style has a significant effect on student financial management behavior during the Covid-19 pandemic.

Page 1 of 1 | Total Record : 6

 1 

Filter by Year

2023 2023


Reset
Filter By Issues
All Issue Vol. 3 No. 1 (2025): Hal Vol. 2 No. 1 (2024): Hal 98-158 Vol. 2 No. 2 (2024): Desember, Hal Vol. 1 No. 2 (2023): Desember, 2023 Vol. 1 No. 1 (2023): Juni 2023