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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journal intends to serve as an outlet with strong theoretical and empirical research and papers submitted to JAF should not be published or are being considered for publication elsewhere.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 5 Documents
 1 
Search results for , issue "Vol. 2 No. 1 (2024): Hal 98-158" : 5 Documents clear
INTERNALISASI EKSTERNALITAS PAJAK KARBON : TINJAUAN LITERATUR SISTEMATIS Suryati, Tri Frida; S Mooduto, William Indra
Paser Institute Of Accounting and Finance Vol. 2 No. 1 (2024): Hal 98-158
Publisher : Paser Institute Of Accounting and Finance

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Abstract

This systematic literature review examines the internalization of carbon tax externalities by referring to scientific articles, empirical studies, theoretical frameworks, and practical insights to find effective strategies for implementing carbon tax in Indonesia. Carbon tax has been proven to be an effective instrument in reducing carbon emissions in various countries, such as Sweden, British Columbia in Canada, and the European Union. Sweden, for example, has significantly reduced per capita CO2 emissions without hindering economic growth since implementing the carbon tax in 1991 with an initial rate of around $30 per ton of CO2. British Columbia has also recorded similar success with its revenue-neutral carbon tax introduced in 2008. Nonetheless, challenges in implementing carbon taxes remain, including carbon price fluctuations and political resistance, as seen in Australia. The Indonesian government enacted two regulations related to carbon tax in 2021: Presidential Regulation No. 98 of 2021 on the Implementation of Carbon Economic Value and Law No. 7 of 2021 on the Harmonization of Tax Regulations as part of efforts to mitigate climate change. This systematic literature review highlights the importance of effective policy design and proper implementation in internalizing carbon tax externalities in Indonesia, which is crucial for achieving climate change mitigation goals.
ANALYSIS OF PERUM BULOG'S FINANCIAL PERFORMANCE DURING THE COVID-19 PANDEMIC Ayu, Ari; Rahman, Usman
Paser Institute Of Accounting and Finance Vol. 2 No. 1 (2024): Hal 98-158
Publisher : Paser Institute Of Accounting and Finance

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This research aims to analyze the financial performance of Perum BULOG during the 2019-2021 Covid-19 pandemic as measured by analyzing liquidity and profitability ratios. The liquidity ratio is measured by the current ratio and quick ratio, while the profitability ratio is measured by return on assets and return on equity. The data used is the 2019-2021 Perum Bulog annual report or financial report obtained from the official Perum Bulog website. This research uses quantitative descriptive methods. The results of data analysis show that the Liquidity Ratio of Perum Bulog is measured using the current ratio and quick ratio. The current ratio in 2019-2021 was at the level of 111.41%, 120.69% and 118.81% respectively. This current ratio calculation position is far below the industry average of 200%. The quick ratio in 2019-2021 was 43.80%, 43.23% and 66.80% respectively. If the quick ratio calculation is compared with the industry average of 150%, the results are far below the industry average or in poor condition. During the Covid-19 pandemic, Perum Bulog's liquidity ratio was in a bad position when measured using the current ratio and quick ratio. Profitability ratios are measured using Return on Assets (ROA) and Return on Equity (ROE). ROA in 2019-2021 was 4.90%, 3.80% and 1.11% respectively. The ROA calculation position is far below the industry average of 30%. ROE for 2019-2021 is -19.50%, 10.00% and 3.00% respectively. The ROE calculation is below the industry average of 40%. During the Covid-19 pandemic, Perum Bulog's profitability ratio was in the bad category when measured using ROA and ROE.
ANALISIS KOMPARATIF PROFITABILITAS SEBELUM DAN SAAT COVID-19 PADA PERUSAHAANA SUB-SEKTOR KESEHATAN YANG TERDAFTAR DI BURSA EFEK INFONESIA: Covid-19, Kinerja Keuangan, Profitabilitas, Net Profit Margin, Return On Asset, Return On Equity Musfiah Afiati Mufli; Salida, Amrizal; Taufiq, Muhammad
Paser Institute Of Accounting and Finance Vol. 2 No. 1 (2024): Hal 98-158
Publisher : Paser Institute Of Accounting and Finance

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Abstract

The COVID-19 pandemic, which began in late 2019, caused Indonesia's economic growth to contract, with lockdowns and PPKM (Community Activity Restrictions) having a negative impact on the revenues of several industrial sectors, except for the healthcare sector, which was the main driver of revenue decline. This is due to the significant role the healthcare sector played in addressing the disease. Therefore, this study aims to analyze and compare whether there are significant differences in productivity before and during the COVID-19 pandemic among companies in the welfare sub-sector listed on the Indonesia Stock Exchange, using metrics such as Net Total Revenue, Return On Resources, and Return On Value. The comparative analysis employs a quantitative descriptive method. The data for this research comes from secondary sources, specifically the Indonesia Stock Exchange and financial reports of ten companies published on their official websites, using purposive sampling. The investigation strategy involves using an appropriate t-test. Based on the findings, healthcare subsector companies showed no significant difference in Net Profit Margin, Return On Assets, and Return On Equity between the period of 2018 (before the COVID-19 pandemic) and 2020 (during the COVID-19 pandemic). Essentially, welfare sector organizations remained stable in the face of the limitations caused by the COVID-19 pandemic. However, to avoid potential worst-case scenarios that could harm businesses, it is hoped that business operators will always be prepared to face changes or conditions beyond predictions.
PENGARUH PENIDIKAN ORANG TUA, PEMBELAJARAN DIPERGURUAN TINGGI DAN PENDAPATAN ORANG TUA TERHADAP LITERASI KEUANGAN (STUDI KASUS PADA STIE TRI DHARMA NUSANTARA MAKASSAR) Makmur, Mariam; Taufiq, Muhammad; Yahya, Yahya
Paser Institute Of Accounting and Finance Vol. 2 No. 1 (2024): Hal 98-158
Publisher : Paser Institute Of Accounting and Finance

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Abstract

This study aims to analyze Parental Education, Higher Education Learning, and Parental Income Against Financial Literacy of STIE TRI DHARMA NUSANTARA Makassar Students. The population in this study were undergraduate students majoring in Management and Accounting who were active in the academic year until 2018 both male and female 2,838 students. This study uses the Slovin formula, so that a sample of 97 respondents is obtained. The analytical method used is multiple linear regression analysis using SPSS21 software. Based on multiple linear regression analysis in which the results, the variable of parental education is not significant to financial literacy, learning in higher education has a positive and significant effect on financial literacy and parental income is not significant to financial literacy.
ANALISIS PERKEMBANGAN KINERJA KEUANGAN PADA PERUSAHAAN PT PERTAMINA YANG GO PUBLIC DI BURSA EFEK INDONESIA Widodo, Aceng; Makmur, Mariam; Nirmasari, Dian
Paser Institute Of Accounting and Finance Vol. 2 No. 1 (2024): Hal 98-158
Publisher : Paser Institute Of Accounting and Finance

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Abstract

The Company's financial performance is the Company's ability to run its business financially as shown in the financial statements. The good or bad financial condition of a Company can be seen from the analysis carried out on the Company's financial statements. The purpose of this study is to analyze the development of financial performance using the liquidity, solvency and profitability ratios, PT Pertamina Which Goes Public On The Indonesia Stock Exchange (2020-2022). This study uses the Descriptive Quantitative method which describes financial performance in terms of liquidity, solvency and profitability ratios. The results of this study analyze financial data, the financial performance of PT Pertamina Which Goes Public On The Indonesia Stock Exchange in terms of the liquidity ratio can be said to be liquid because it is able to pay its long-term and short-term debts. The financial performance of PT Pertamina Which Goes Public On The Indonesia Stock Exchange in terms of the solvency ratio is in poor condition because it shows a figure below the set standard. The financial performance of PT Pertamina which went public on the Indonesia Stock Exchange, when viewed from the profitability ratio, has experienced a significant increase due to the effective and efficient use of its assets.

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