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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journal intends to serve as an outlet with strong theoretical and empirical research and papers submitted to JAF should not be published or are being considered for publication elsewhere.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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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
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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.
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
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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
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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
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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
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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
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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.
PENGARUH RESIKO KREDIT DAN LIKUIDITAS TERHADAP PROFITABILITAS PERUSAHAAN PERBANKAN YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2018-2022 Syamsuddin, M. Syamsunil; Haeril; Nirmasari, Dian
Paser Institute Of Accounting and Finance Vol. 2 No. 2 (2024): Desember, Hal
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Credit risk and liquidity are factors that can influence the performance of banking companies, especially profitability indicators, because these two variables can have a big impact on the profits obtained by banks in a certain period. So the aim of this research is to find out how much influence Credit Risk and Liquidity have on Banking Companies listed on the Indonesia Stock Exchange (BEI). The research method used was quantitative method with an associative correlation approach to find the influence relationship among variables. The source of this research came from financial reports through documentation techniques. The population in this study were 42 banking companies listed on the Indonesia Stock Exchange, while the sampling technique used was Purposive Sampling so that the sample obtained were 7 companies that based on the criteria. The data analysis method used was multiple linear analysis. The results of this research showed that partially Credit Risk had a negative and significant influence on Profitability, Liquidity had no significant influence on Profitability. Then simultaneously Credit Risk and Liquidity had a positive and significant influence on Profitability.
ANALISIS PENERAPAN SISTEM INFORMASI AKUNTANSI DALAM MENINGKATKAN KUALITAS LAPORAN KEUANGAN PADA BADAN KEUANGAN DAN ASET DAERAH (BKAD) KABUPATEN SIDENRENG RAPPANG Eva Rahmawati; Salida, Amrizal; Taufiq, Muhammad
Paser Institute Of Accounting and Finance Vol. 2 No. 2 (2024): Desember, Hal
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This study aims to analyze the Accounting Information System in Improving the Quality of Financial Reports at the Office of the Financial and Regional Asset Agency of Sidenreng Rappang Regency. Data Collection Was Carried Out Using the Mix Method Method using the type of systematic literature riview designs and using a sample of 57 respondents using the purposive sampling technique as a method of data collection. Data analysis used is descriptive percentage analysis of data processing techniques carried out using Statistical Product and Service Solution (SPSS).The conclusion in this study is that the financial report at the Office of the Financial and Regional Asset Agency of Sidenreng Rappang Regency is able to produce quality financial reports based on the elements of Relevance, Reliable, Comparability and Understandability. And the Utilization of the Accounting Information System of the Office of the Financial and Regional Asset Agency of Sidenreng Rappang Regency is able to produce quality financial reports based on aspects of output design, file and database design, input design, program design, procedure design and supervision design.
PENGARUH FINANCIAL LEVERAGE DAN OPERATING LEVERAGE TERHADAP PROFITABILLITAS PADA PERUSAHAAN SUB SEKTOR OTOMOTIF DAN KOMPNEN YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2020-2022 Indarwani, Indarwani; Fadlina, Fadlina; Lisra, Lisra
Paser Institute Of Accounting and Finance Vol. 2 No. 2 (2024): Desember, Hal
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Leverage is the use of loan funds to improve business results and almost all companies use debt, one of which is automotive and component sub-sector, so the purpose of this research is to find out the effect of financial leverage and operating leverage on profitability. The research method used in research is quantitative with quantitative descriptive research types. The population in the study was 16 automotive and component sub-sector companies listed on the Indonesia Stock Exchange (IDX) for the 2020-2022 period. The method of selecting samples is using purposive sampling or based on criteria so that the number of samples used is 12 companies. Data analysis techniques use normality tests, multicollinierity tests, autocorrelation tests, heteroskedasticity tests, multiple regression analyses, correlation coefficients, coefficient of determination, signification tests (test-statistics) and simultaneous tests (F-test). Partially, research results show that financial leverage does not have a significant effect on profitability while operating leverage has a significant effect on profitability. Simultaneously, silent researchers showed that financial leverage and operating leverage had a significant effect on profitability.
T THE INFLUENCE OF TRANSPARENCY AND PUBLIC PARTICIPATION ON VILLAGE FUND MANAGEMENT IN VILLAGE GOVERNMENT nuralvia; Kumala Putri P, Andi Sri; Ayu, Ari
Paser Institute Of Accounting and Finance Vol. 2 No. 2 (2024): Desember, Hal
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The management of village funds should adhere to principles of transparency and give priority to the interests of the community. Nevertheless, several instances of misappropriation of village money persist in different regions of Indonesia, and the general comprehension of village fund management remains inadequate. The objective of this study is to investigate and assess the impact of transparency and community participation on the management of the Village Fund in the Panca Rijang District. This research methodology employs saturated sampling, selecting a sample of 60 individuals who participated in village meetings. The data were analyzed with the SPSS Statistics 26 software. The findings indicated that transparency had a favorable and substantial impact on the administration of village funds, as evidenced by a computed t value of 2,486 and a significance level of less than 0.05. Community participation has a strong and statistically significant impact on village fund management, as evidenced by a computed t value of 5,931 and a significance level of 0.00, which is below the threshold of 0.05. Transparency and community participation have a statistically significant and favorable impact on village fund management, as indicated by a significance level of 0.03, which is below the threshold of 0.05.

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