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Fakhruddin Kurnia M
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INDONESIA
Journal of Accounting and Finance
Published by Universitas Ichsan Sidenreng Rappang
ISSN : -     EISSN : 30904625     DOI : 10.61912
Core Subject : Economy,
Economics, Econometrics & Finance
The Journal of Accounting and Finance (LAJONGA) is dedicated to the promotion and dissemination of research across key areas of economics, finance, and accounting. It publishes the results of ongoing research through a rigorous blind review process in accordance with international scientific standards. The journal features articles written by business leaders, policy analysts, and active researchers, targeting an audience of academics, practitioners, and students in the fields of finance, accounting, and related disciplines. The scope of the journal includes, but is not limited to, research on budgeting, taxation, business processes, investments, regulatory procedures, and corporate financial analysis. LAJONGA also welcomes both theoretical and empirical studies related to financial reporting, stock prices, financial markets and institutions, corporate finance, and corporate governance. Articles with regional relevance are encouraged, particularly those offering insights applicable to broader global contexts. LAJONGA is published twice a year, with issues released in the periods of January–June and July–December.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Akuntansi
Articles 18 Documents
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THE INFLUENCE OF WORKING CAPITAL TURNOVER ON PROFITABILITY LEVELS IN TRADING COMPANIES IN THE REITEL SECTOR LISTED ON THE INDONESIAN STOCK EXCHANGE IN 2020-2022 Andi Oca; Amrizal Salida; Muhammad Taufiq
Journal Of Accounting And Finance Vol 1 No 1 (2024): Hal, 01-63
Publisher : Universitas Ichsan Sidenreng Rappang

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Abstract

 This research aims to determine the effect of working capital turnover on the level of profitability in trading companies in the retail sector listed on the Indonesian stock exchange. The research method used is a quantitative method with a descriptive approach to find the relationship between variables. The source of this research comes from financial reports through documentation techniques. The population in this study was 32 trading companies in the retail sector listed on the Indonesian stock exchange, while the sampling technique used was purposive sampling so that the sample obtained was 12 companies that met the criteria. The data analysis method used is multiple linear regression analysis. The results of this research show that partially Cash Turnover has no and insignificant influence on Profitability, Receivables Turnover has a positive and significant influence on Profitability. Then simultaneously Cash Turnover and Receivables Turnover have a positive and significant influence on Profitability.
A ANALYSIS OF MOTOR VEHICLE TAX CALCULATIONS AT THE SIDENRENG RAPPANG DISTRICT SAMSAT OFFICE Yusra Qayyum; Andi Sri Kumala Putri P; Lisra Lisra
Journal Of Accounting And Finance Vol 1 No 1 (2024): Hal, 01-63
Publisher : Universitas Ichsan Sidenreng Rappang

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Abstract

The purpouse of this research is to find out and analyze the calculation of 2 wheeled motor vehicle tax at the Sidenreng Rappang District Samsat Office, whether the results are in accordance with tax regulations and the tax revenue results are effective. The formulation of the problem in this research is how the results of calculating 2 wheeled motor vehicle tax at the Sidenreng Rappang Samsat Office are the result are in accordance with tax provisions and tax revenue is effective. The method used in this research uses mixed methods using a descriptive approach. The data used is primary data and secondary data. Primary data is in the form of interviews and secondary data is in the form of attachments obtained from the Samsat Official of Sidenreng Rappang district. The results of the research show that the motor vehicle tax calculationc carried out at the Samsat Office in Sidenreng Rappang district is in accordance with the Regional Regulation of the Governor of South Sulawesi Number 10 of 2010 concerning Regional Taxes. The level of effectivenes of motor vehicle tax revenue has an average value of 98.75%. This value is still categorized as very effective.     
THE INFLUENCE OF LIQUIDITY, PROFITABILITY ON FINANCIAL DISTRESS IN FOOD AND BEVERAGE COMPAINES ON THE IDX Sulmiah Sulmiah; Mariam Makmur; Usman Rahman
Journal Of Accounting And Finance Vol 1 No 1 (2024): Hal, 01-63
Publisher : Universitas Ichsan Sidenreng Rappang

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Abstract

Financial distress conditions are more important than bankruptcy, because companies will definitely experience financial distress conditions first before experiencing bankruptcy. The research design used in this research is causal correlation/associative. This research uses secondary data in the form of quantitative data. The aim of this research is to test the effect of liquidity and profitability on financial distress using the t test and F test. The sample used in this research was 35 in the 2021-2022 period using the purposive sampling method. Based on the results of research conducted on food and beverage sub-sector manufacturing companies that are Go-Public on the Indonesia Stock Exchange in 2021-2022, it can be concluded as follows: The Effect of Liquidity on Financial Distress. The results of the partial test (t-test) show that the current ratio is not The effect on financial distress is different from the hypothesis proposed that liquidity has an effect on financial distress, which is not proven. The effect of profitability on financial distress. The partial test results (t-test) show that Return On Assets has a positive and significant effect on financial distress. The Simultaneous Effect of Liquidity and Profitability on Financial Distress. Simultaneous test results (F) show that liquidity and profitability together have a positive and significant effect on financial distress. Based on the findings, it can be said that companies that are able to generate good profits have a low chance of financial distress, and vice versa. Therefore, it will reflect good financial conditions and provide a positive reaction for potential investors who will invest their capital.
BRI FINANCIAL PERFORMANCE ANALYSIS USING PROFITABILITY AND SOLVENCY RATIO POST COVID 2021-2023 Rika Amalia; Romy Nugraha; Ari Ayu
Journal Of Accounting And Finance Vol 1 No 1 (2024): Hal, 01-63
Publisher : Universitas Ichsan Sidenreng Rappang

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Abstract

This study aims to determine the financial performance of PT. Bank Rakyat Indonesia after Covid whether it is healthy and analyzed using profitability and solvency ratios. The method used is quantitative descriptive and the data collection technique is documentation technique. The population used in this study is all financial reports of PT. Bank Rakyat Indonesia listed on the Indonesian Stock Exchange and the sampling technique used is the purposive sampling method. The results of the study show the financial performance of PT. Bank Rakyat Indonesia (Persero) Tbk for the period 2021-2023 based on the solvency ratio measured by the Capital Adequacy Ratio, the results of the analysis fluctuate because risk-weighted assets fluctuate and are not balanced by capital growth. Financial performance based on the results of the profitability ratio analysis measured by Return On Asset shows a very healthy condition because it is able to continue to increase assets, the results of the Return On Equity analysis in 2021 are less healthy but in 2022-2023 it has started to improve and based on the results of the Net Profit Margin analysis shows a very healthy condition because the company is able to increase net profit every year.
ANALISIS ROI DAN DAR DALAM MEMPREDIKSI PERTUMBUHAN LABA (Perusahaan SubSektor Kosmetik dan Keperluan Rumah Tangga yang Terdaftar Di BEI) Sri Nuryani Ilyas; Romy Nugraha JS; Dian Nirmasari
Journal Of Accounting And Finance Vol 1 No 2 (2025): Hal, 01-100
Publisher : Universitas Ichsan Sidenreng Rappang

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Abstract

Penelitian ini bertujuan untuk menganalisis Return on Investment (ROI) dan Debt to Asset Ratio (DAR) dalam mempresiksi pertumbuhan laba pada perusahaan sub sektor kosmetik dan keperluan rumah tangga yang terdaftar di Bursa Efek Indonesia selama tahun 2020-2022. Penelitian ini menggunakan data sekunder yang diperoleh dari laporan keuangan tahunan perusahaan di situs resmi Bursa Efek Indonesia www.idx.co.id terdiri dari 6 sampel penelitian anatara lain PT Mandom Indonesia Tbk (TCID), PT Kino Indonesia Tbk (KINO), PT Martina Berto Tbk (MBTO), PT Mustika Ratu Tbk (MRAT), PT Unilever Indonesia Tbk (UNVR), dan PT Victoria Care Indonesia Tbk (VICI). Hasil penelitian menunjukkan bahwa hanya UNVR yang mampu mencapai 35% tetapi KINO, MBTO, MRAT, TCID, dan VICI belum mampu mencapai ROI yang stabil. Sedangkan TCID, VICI, MBTO dan MRAT memiliki DAR yang cukup stabil tetapi KINO dan UNVR menujukkan hasil yang berbeda yaitu memiliki hasil DAR yang tinggi. Perusahaan perlu mengelola aset investasi mereka secara lebih efektif untuk meningktkan ROI dan mencapai standar rata-rata industri. ROI yang tinggi dapat dinggap sebagi sinyal positif tentang kualitas perusahaan dan potensi pertumbuhan laba, sementara penurunan Perusahaan dengan DAR yang rendah memberikan sinyal positif kepada investor tentang manajemen keuangan yang baik dan stabilitas perusahaan. Kata kunci: Return On Investment, Debt to Assets Ratio, Pertumbuhan Laba
ANALYSIS OF RECOGNITION OF INCOME AND EXPENSES AT UPT PUSKESMAS BILOKKA KEC. PANCA LAUTANG Rahmawati Rahmawati; Amrizal Salida; Ari Ayu
Journal Of Accounting And Finance Vol 1 No 1 (2024): Hal, 01-63
Publisher : Universitas Ichsan Sidenreng Rappang

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Abstract

The phenomenon that occurs in this research is that in recognizing income, the payment portion using BPJS still uses the cash basis method in recognizing it, while the PSAP regulations require agencies to use the accrual basis method in preparing financial reports. The aim and objective of this research is to analyze the recognition of income and expenses at UPT. Bilokka District Health Center. Panca Lautang. The benefits of this research are that it is hoped that it will provide benefits for the author, for UPT. Bilokka District Health Center. Panca Lautang, and for Institutions. The type of research used in this research is qualitative research using a narrative approach. This research was conducted at JL. Poros Soppeng, Bilokka sub-district, Panca Lautang sub-district. The data used are primary and secondary data. The techniques used in collecting data are observation, interviews and documentation techniques. The data analysis used is data reduction, data presentation, and drawing conclusions. The data validity tests used are source triangulation, technical triangulation, and time triangulation. From the results of the research carried out in this thesis, it was found that the method used by UPT. Bilokka Community Health Center is not right. This is because the method used to recognize income still uses cash basis recognition, unlike expense recognition which is recognized using accrual basis recognition.
THE INFLUENCE OF LIQUIDITY, SOLVENCY AND PROFITABILITY ON COMPANY VALUE IN TELECOMMUNICATION COMPANIES THAT GO PUBLIC ON THE IDX FOR THE 2017-2021 PERIOD Aca Aca; Amrizal Salida; Jumriah Basri
Journal Of Accounting And Finance Vol 1 No 2 (2025): Hal, 01-100
Publisher : Universitas Ichsan Sidenreng Rappang

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Abstract

This research aimed to determine the influence of liquidity, leverage and profitability on company value in telecommunications companies that go public on the Indonesia Stock Exchange in the 2017-2021 period. This research was a type of descriptive quantitative research. The population in this research was telecommunications companies that went public on the Indonesia Stock Exchange for the 2017-2021 period, totaling 19 companies. Based on the sampling technique using purposive sampling, a sample of 7 companies were obtained. Data collection techniques used documentation from financial reports published on the official website of the Indonesia Stock Exchange (www.idx.co.id). The analysis technique used multiple linear regression. The results of this research showed that: (1) Liquidity does not have a positive and significant effect on Company Value with a regression coefficient of 0.015 and a significance value of 0.977 > 0.05; (2) Solvency has a positive and significant effect on Company Value with a regression coefficient of 0.637 and a significance value of 0.001 < 0.05; (3) Profitability does not have a positive and significant effect on Company Value with a regression coefficient of 1.361 > 0.05 and a significant value of 0.227 > 0.05; (4) Liquidity, Solvency and profitability have a positive and significant effect on Company Value with a significance of 0.000 with an R2 value of 43.1%. Kata kunci: Likuiditas, Nilai Perusahaan, Profitabilitas dan Solvabilitas
Pengaruh Kesadaran Wajib Pajak Dan Akuntabilitas Pelayanan Publik Terhadap Kepatuhan Wajib Pajak Kendaraan Bermotor di Kantor SamSat Kabupaten Sidenreng Rappang Miftahul Hairin; Andi Sri Kumala Putri; Usman Rahman
Journal Of Accounting And Finance Vol 1 No 2 (2025): Hal, 01-100
Publisher : Universitas Ichsan Sidenreng Rappang

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Abstract

Pajak digunakan sebagai sumber pembiayaan pembangunan negara yang diharapkan mampu menunjang keberhasilan program pemerintah. Pajak kendaraan bermotor ialah salah satu jenis pajak yang memiliki penghasilan yang tinggi, oleh karena itu setiap pemerintah daerah memiliki cara masing-masing untuk mengoptimalkan jumlah pendapatan daerah. Tujuan penelitian ini adalah untuk mengetahui pengaruh kesadaran wajib pajak dan akuntabilitas pelayanan publik terhadap kepatuhan wajib pajak kendaraan bermotor di Kantor Samsat Kabupaten Sidenreng Rappang, baik secara parsial maupun simultan. Metode yang digunakan dalam penelitian ini menggunakan metode kuantitatif deskriptif. Data yang digunakan dalam penelitian ini adalah data primer dan data sekunder. Kemudian data yang diperoleh diolah menggunakan bantuan program SPSS. Metode analisis data yang digunakan dalam penelitian ini adalah analisis regresi linear berganda. Kesimpulan hasil penelitian ini adalah (1) secara parsial kesadaran wajib pajak memiliki pengaruh positif dan signifikan terhadap kepatuhan wajib pajak kendaraan bermotor. (2) secara parsial akuntabilitas pelayanan publik berpengaruh positif dan signifikan terhadap kepatuhan wajib pajak kendaraan bermotor. (3) secara simultan kesadaran wajib pajak dan akuntabilitas pelayanan publik terhadap kepatuhan wajib pajak kendaraan bermotor.
PENGARUH PERPUTARAN KAS DAN PERPUTARAN PIUTANG TERHADAP PROFITABILITAS PADA PERUSAHAAN SUB SEKTOR MAKANAN DAN MINUMAN YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2020-2022 Moh. Khairul Aswan; Haeril Haeril; Lisra Lisra
Journal Of Accounting And Finance Vol 1 No 2 (2025): Hal, 01-100
Publisher : Universitas Ichsan Sidenreng Rappang

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Abstract

Penelitian ini bertujuan untuk mengetahui apakah perputaran kas dan perputaran piutang berpengaruh secara parsial dan simultan terhadap profitabilitas. Data yang diperoleh dengan metode purposive sampling dengan kriteria (1) Perusahaan sub sektor makanan dan minuman yang terdaftar di bursa efek indonesia tahun 2020 – 2022 (2) Perusahaan sub sektor makanan dan minuman yang menerbitkan laporan keuangan lengkap dan tepat waktu di tahun 2020 – 2022 (3) Perusahaan sub sektor makanan dan minuman yang mendapatkan laba di tahun 2020 – 2022. Hasil analisis menunjukkan bahwa data-data yang digunakan didalam penelitian ini adalah memenuhi asumsi klasik, yang meliputi: tidak terjadi gejala multikolinieritas, tidak terjadi gejala heteroskedastisitas, dan data terdistribusi normal. Dari hasil analisis regresi linear berganda menunjukkan bahwa secara parsial perputaran kas berpengaruh negatif dan signifikan terhadap profitabilitas. Sedangkan perputaran piutang secara parsial tidak berpengaruh dan tidak signifikan terhadap profitabilitas. Ketiga variabel yang digunakan dalam penelitian ini (Perputaran Kas dan Perputaran Piutang) secara simultan berpengaruh positif dan signifikan terhadap profitabilitas.
ANALYSIS OF FINANCIAL PERFORMANCE DEVELOPMENT OF PT. JAPFA COMFEED INDONESIA TBK REGISTERED ON THE INDONESIA STOCK EXCHANGE (PERIOD 2021-2023) Nurul Maqfirah Putri Nurman; Haeril Haeril; Jumria Basri
Journal Of Accounting And Finance Vol 1 No 2 (2025): Hal, 01-100
Publisher : Universitas Ichsan Sidenreng Rappang

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Abstract

This study aims to analyze how the development of financial performance at PT. Japfa Comfeed Indonesia Tbk. This study uses a quantitative method, namely data presented in the form of numbers. The results of this study indicate that the company's financial condition is not good. Because PT. Japfa Tbk recorded sales of IDR 11.76 trillion in the first quarter of 2023. These sales fell 3.22% compared to the same period last year of IDR 12.15 trillion. Based on JAPANFA's financial report released on Thursday (27/4), the decline in sales caused the commercial livestock segment to plunge 3.69% to IDR 4.49 trillion. The livestock processing and consumer product segments fell 0.09% to IDR 1.84 trillion.

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