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Fakhruddin Kurnia M
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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 FINANCIAL LITERACY AND FINANCIAL ATTITUDE ON FINANCIAL MANAGEMENT OF UMKM IN MARITENGNGAE DISTRICT, SIDENRENG RAPPANG REGENCY Ina syahidah Haris; Darnawati Darnawati; Ari Ayu
Journal Of Accounting And Finance Vol 1 No 2 (2025): Hal, 01-100
Publisher : Universitas Ichsan Sidenreng Rappang

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Abstract

MSMEs play a significant role in advancing the economy of a region, but MSMEs often face challenges in explaining their contributions concretely and managing daily operations. The purpose of this study is to determine the effect of financial literacy and financial attitudes on MSME financial management. This study uses a quantitative method with an associative approach. The population in this study are Micro, Small, and Medium Enterprises (MSMEs) engaged in the fashion sector in Maritengngae District, Sidenreng Rappang Regency. The sample of this study was selected using the Probability Sampling approach with a sample size of 82 respondents. The data collection technique in this study used a questionnaire. The data obtained were then processed through the SPSS 26 program to test validity and reliability, classical assumption tests (normality test, heteroscedasticity test, multicollinearity test), multiple linear regression analysis, hypothesis testing (Coefficient of determination test and t-test). The results of hypothesis testing in this study indicate that financial literacy and financial attitudes have a positive and significant effect on MSME financial management in Maritengngae District, Sidenreng Rappang Regency. This indicates that the understanding of MSME actors towards financial literacy and financial attitudes will affect the ability of MSME actors in managing finances.
THE IMPACT OF FINANCIAL MANAGEMENT ON MSME SALES TURNOVER IN MARITENGNGAE DISTRICT, SIDENRENG RAPPANG REGENCY Feby Sardini; Andi Sri Kumala Putri P; 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

This study aims to determine the extent to which financial management influences the sales turnover of MSMEs in Kelurahan Pangkajene, Kecamatan Maritengngae, Kabupaten Sidenreng Rappang, particularly in the food and beverage subsector. MSMEs play a vital role in the local economy; however, many business owners have not yet implemented optimal financial management practices. A quantitative approach was employed using a survey method involving 67 MSME actors, and the data were analyzed using simple linear regression. The findings revealed that financial management has a significant influence on sales turnover, with a regression coefficient value of 0.784 and a significance level of 0.000 < 0.05. The coefficient of determination (R²) was recorded at 0.569, indicating that 56.9% of the variation in sales turnover can be explained by financial management, while the remaining 43.1% is influenced by other factors. Thus, effective financial management has been proven to contribute significantly to increasing MSME sales turnover. It is crucial for business owners to improve their financial systems to achieve sustainable growth.
Pengaruh Penerapan sistem informasi pemerintah daerah terhadap kepuasan jasa pengguna pada kantor badan pendapatan daerah kabupaten Sidenreng Rappang Risnia Rusman; Kurniawan Kurniawan; Usman Usman; Sri Wirdana
Journal Of Accounting And Finance Vol 1 No 2 (2025): Hal, 01-100
Publisher : Universitas Ichsan Sidenreng Rappang

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Abstract

Risnia Rusman, ES1120038, 2024. Pengaruh Penerapan Sistem Informasi Pemerintahan Daerah terhadap Kepuasan Jasa Pengguna pada Kantor Badan Pendapatan Daerah Kabupaten Sidenreng Rappang. Penelitian ini bertujuan untuk mengetahui pengaruh Penerapan Sistem Informasi Pemerintahan Daerah terhadap Kepuasan Jasa Pengguna pada Kantor Badan Pendapatan Daerah Kabupaten Sidenreng Rappang. Metode yang digunakan dalam penelitian ini adalah metode kuantitatif deskriftif dimana data yang digunakan adalah data primer yang diperoleh dari penyebaran kuesioner pada 30 pegawai Badan Pendapatan Daerah dengan teknik pengambilan sampel menggunakan sampel jenuh. Analisis data yang digunakan adalah analisis regresi linier berganda, kemudian data yang diperoleh diolah menggunakan bantuan program SPSS versi 26. Hasil dari penelitian menunjukkan bahwa (1) Manual buku panduan secara parsial berpengaruh positif namun tidak signifikan terhadap kepuasan jasa pengguna, (2) Keakuratan dan (3) Tampilan secara parsial berpengaruh positif dan signifikan terhadap kepuasan jasa pengguna, sedangkan (4) Kemudahan pengguna secara parsial berpengaruh negatif dan tidak signifikan terhadap kepuasan jasa pengguna, adapun (5) Sistem Informasi Pemerintahan Daerah yang meliputi Manual buku panduan, Keakuratan, Tampilan, dan Kemudahan pengguna secara simultan berpengaruh positif terhadap kepuasan jasa pengguna.
ANALYSIS OF LIQUIDITY RATIOS AND PROFITABILITY RATIOS IN MEASURING FINANCIAL PERFORMANCE AT PT SMARTFREAN TELECOM TBK FOR THE 2021-2023 PERIOD, WHICH GOES PUBLIK ON THE INDONESIAN STOCK EXCHANGE Haswitri Haswitri; Darnawati Darnawati; Muhammad Taufiq
Journal Of Accounting And Finance Vol 2 No 1 (2025): Hal, 01-58
Publisher : Universitas Ichsan Sidenreng Rappang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61912/lajonga.v2i1.140

Abstract

Penelitian ini bertujuan untuk menganalisis kinerja keuangan PT Smartfren Telecom Tbk pada periode 2021-2023 melalui rasio pendekatan keuangan, khususnya rasio likuiditas dan rasio profitabilitas. Penelitian ini menggunakan metode deskriptif kuantitatif dengan teknik analisis rasio yang meliputi Current Ratio, Quick Ratio, dan Cash Ratio untuk mengukur tingkat likuiditas perusahaan, serta Return On Assets (ROA), Return On Equity (ROE), dan Net Profit Margin (NPM) untuk mengukur tingkat profitabilitas. Hasil penelitian menunjukkan bahwa tingkat likuiditas perusahaan selama periode yang dijelaskan berada di bawah standar industri, yang mengindikasikan bahwa perusahaan mengalami kesulitan dalam memenuhi kewajiban jangka pendeknya. Sementara itu, profitabilitas perusahaan juga menunjukkan nilai yang rendah dan tidak stabil, bahkan mengalami kerugian pada beberapa tahun, yang menunjukkan kurangnya efisiensi dalam pengelolaan aset dan modal. Demikian dapat disimpulkan bahwa kinerja keuangan PT Smartfren Telecom tbk periode 2021-2023 belum optimal dan memerlukan strategi perbaikan yang berkelanjutan, baik dari sisi pengelolaan likuiditas maupun efisiensi operasional.
ANALYSIS OF THE DEVELOPMENT OF PT'S FINANCIAL PERFORMANCE. BANK RAKYAT INDONESIA WHICH GOES PUBLIC ON THE INDONESIAN STOCK EXCHANGE Laura Angelina; Haeril Haeril; Jumriah Basri
Journal Of Accounting And Finance Vol 2 No 1 (2025): Hal, 01-58
Publisher : Universitas Ichsan Sidenreng Rappang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61912/lajonga.v2i1.144

Abstract

In the 2020-2022 period the financial performance of PT. Bank Rakyat Indonesia experienced fluctuations which gave a bad signal to stakeholders. Therefore, this research aims to analyze the financial performance ratios of PT. Bank Rakyat Indonesia from 2020-2022 using liquidity, solvency and profitability ratios. This research uses quantitative descriptive methods. The data used is secondary data in the form of PT's financial reports. Bank Rakyat Indonesia is published on the Indonesian Stock Exchange using data collection methods, namely documentation techniques. The data analysis technique used is using ratio analysis techniques in the form of liquidity consisting of the Current Ratio and Quick Ratio, solvency consisting of the Debt to Assets Ratio and Debt to Equity Ratio, and profitability consisting of Return on Assets and Return on Equity. The research results show that liquidity ratios, both CR and QR, have decreased but the percentages meet established industry standards so they are in the "good" category. The solvency ratio, namely the DAR, fluctuates with a percentage that does not meet industry standards so it is categorized as "not good", while the DER also fluctuates but the percentage meets industry standards so it is categorized as "good". As for profitability ratios, ROA and ROE experienced successive increases in each period but did not meet industry standards so they were categorized as "poor".
COMPARATIVE ANALYSIS OF INDOFOOD CBP'S CASH FLOW BEFORE AND DURING COVID-19 Semma Aprilyah; Mariam Makmur; Ari Ayu
Journal Of Accounting And Finance Vol 2 No 1 (2025): Hal, 01-58
Publisher : Universitas Ichsan Sidenreng Rappang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61912/lajonga.v2i1.145

Abstract

Covid-19 is a virus that has a high transmission rate. The emergence of Covid-19 in March 2020 caused its negative impact to be felt by many people in the world, including Indonesia. One of the impacts is the economy of PT. Indofood CBP Successfully Prosperous. This research aims to analyze the comparison of cash flows of PT. Indofood Before and During Covid-19. The research design used is comparative with quantitative secondary data. The data collection method is documentation. The documents used are official documents in the form of company financial reports. The ratio used to measure financial performance is the cash flow ratio. This research uses normality tests and hypothesis testing. If the distribution is normal then the Paired Sample T-Test is used and if the distribution is not normal then the Wilcoxon Signed Rank Test is used. The research results show that the cash flow ratio in the company PT. Indofood CBP Sukses Makmur in the period before and during Covid-19 did not experience significant changes or there were no differences before and during Covid-19, so the hypothesis is rejected.
THE INFLUENCE OF EFFECTIVENESS, TRANSACTION SPEED, AND ACCURACY ON INTENTION TO USE THE INDONESIAN STANDARD QUICK RESPONSE CODE AS A DIGITAL PAYMENT SYSTEM FOR MSMES IN MARITENGNGAE DISTRICT Eggi Padilla; Romy Nugraha JS; Ari Ayu
Journal Of Accounting And Finance Vol 2 No 1 (2025): Hal, 01-58
Publisher : Universitas Ichsan Sidenreng Rappang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61912/lajonga.v2i1.149

Abstract

This study aims to determine the effect of effectiveness (X1), transaction speed (X2), and accuracy (X3) partially or simultaneously on the interest in using the Indonesian Standard Quick Response Code (QRIS) among Micro, Small, and Medium Enterprises (MSMEs) in the food and beverage sector in Maritengngae District, Sidenreng Rappang Regency. This study uses a quantitative approach. The number of MSMEs in the food and beverage sector registered in Maritengngae District, Sidenreng Rappang Regency is 1,167 MSMEs (Data on the number of businesses from the Office of Cooperatives, SMEs, Manpower and Transmigration of Sidenreng Rappang Regency, 2023). The sample in this study was MSMEs engaged in the food and beverage sector that have a standard Indonesian quick response code (QRIS) in Maritengngae District, amounting to 70 respondents. The results of the study indicate that partially, effectiveness (X1) has a positive and significant effect on the interest in using QRIS. Transaction speed (X2) also showed a positive and significant influence on interest in using QRIS. However, accuracy (X3) did not have a positive and significant influence on interest in using QRIS. Simultaneously, the three independent variables significantly influenced the dependent variable, namely interest in using QRIS, with a coefficient of determination (R²) of 51.5%. This indicates that 51.5% of the variation in interest in using QRIS can be explained by these three variables, while the remaining 48.5% is influenced by other factors outside the studied variables. This study contributes to understanding the factors influencing QRIS adoption by MSMEs and can serve as a reference in developing policies to promote digitalization of financial transactions in the small business sector.
IMPLEMENTATION OF THE SELF-ASSESSMENT SYSTEM FOR ARTICLE 21 OF THE HARMONIZED UUD INCOME TAX AT THE WIN PARTNERS TAX CONSULTANT OFFICE, MAKASSAR BRANCH Alan Syawaluddin; Muhammad Akbardin; Andi Sugeng Sapta Aji
Journal Of Accounting And Finance Vol 2 No 1 (2025): Hal, 01-58
Publisher : Universitas Ichsan Sidenreng Rappang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61912/lajonga.v2i1.159

Abstract

The purpose of this study was to determine whether the Implementation of the Self Assessment System has been effective based on the Harmonized Constitutions in the Calculation of Income Tax Article 21 at the Win Partners Office, Makassar Branch. The analysis method used by the author is a qualitative descriptive method. According to Sugiyono (2022), the qualitative descriptive method is a research method based on the philosophy of postpositivism used to research natural object conditions (as opposed to experiments) where the researcher is the key instrument, data collection techniques are carried out by triangulation (combination), data analysis is inductive/qualitative, and the results of qualitative research emphasize meaning rather than generalization. Qualitative descriptive research aims to describe, depict, explain, explain and answer in more detail the problems to be studied by studying as much as possible an individual, a group or an event. The results of the study show that the Calculation of Income Tax Article 21 Withholding by the WiN Partner Tax Consultant Office, Makassar Branch, is in accordance with PP No. 58 of 2023. The calculation is based on the amount of gross income of one month from employees multiplied by the TER rate, without using the PTKP rate according to the harmonization law.

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