Jurnal Kajian Ilmiah Akuntansi Fakultas Ekonomi UNTAN (KIAFE)
Jurnal KIAFE (e-ISSN 3063-5322) is a peer-reviewed, open-access scholarly journal published by the Undergraduate Program in Accounting, Department of Accounting, Faculty of Economics and Business, Universitas Tanjungpura. The journal was first published in January 2012 and initially served as a platform for disseminating scientific articles written by accounting students of the Faculty of Economics and Business, Universitas Tanjungpura. During its early publication period, the journal was issued four times a year, in January, March, July, and October. In 2024, Jurnal KIAFE underwent editorial and management restructuring to strengthen its journal governance, peer-review process, publication standards, and scholarly quality. Since 2025, Jurnal KIAFE has been published three times a year, in April, August, and December. The journal publishes original research articles, conceptual papers, research-based case studies, and scholarly review articles that address significant developments and issues in accounting within Indonesian and international contexts. The journal covers financial accounting, management accounting, public sector accounting, sharia accounting, auditing and assurance, taxation, accounting information systems and digital accounting, social and environmental accounting, suuntustainability accounting, and accounting education. All submitted manuscripts undergo an initial editorial screening and a double-anonymous peer-review process before publication.
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<![CDATA[ANALISIS PENENTUAN HARGA POKOK PRODUKSI PERUMAHAN TIPE 36 PADA PT. ARWANA ALAM SEJAHTERA ]]>
<![CDATA[NURSITA SARI, MELY B1031131022]]>
<![CDATA[ Jurnal KIAFE Vol. 6 No. 2 (2017): Jurnal Mahasiswa Akuntansi ]]>
Publisher : <![CDATA[Undergraduate Program in Accounting, Department of Accounting, Faculty of Economics and Business, Universitas Tanjungpura ]]>
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DOI: 10.26418/kiafe.v6i2.21240
<![CDATA[ABSTRAK PT. Arwana merupakan perusahaan swasta yang bergerak di industri property di Pontianak. Penentuan harga pokok produksi pada PT. Arwana menggunakan metode tradisional yang dalam prakteknya belum sepenuhnya sesuai dengan metode akuntansi yang benar. Peneliti ingin membandingkan penentuan harga pokok produksi antara metode tradisional dengan metode Full Costing.Metode penelitian yang digunakan adalah metode studi kasus pada PT. Arwana Alam Sejahtera. Peneliti menganalisis dan mengobservasi biaya-biaya pada PT. Arwana Alam Sejahtera. Peneliti ingin mengetahui bagaimana penentuan harga pokok produksi oleh PT. Arwana Alam Sejahtera dan mengetahui perbandingan harga pokok produksi metode tradisional dengan metode Full Costing.Berdasarkan hasil penelitian dapat disimpulkan bahwa penentuan harga pokok produksi pada perusahaan tidak memperhitungkan biaya overhead. Berdasarkan analisis yang telah dilakukan perusahaan bias mendapatkan laba bersih yang lebih tinggi jika menggunakan metode Full Costing. Kata kunci : Full Costing, Harga Pokok Produksi, Biaya Overhead Tetap, Biaya Overhead Variabel, Laba Rugi]]>
<![CDATA[Analisis Penentuan Harga Pokok Produksi Perumahan Tipe 36 Pada PT. Arwana Alam Sejahtera ]]>
<![CDATA[Sari, Mely Nursita]]>
<![CDATA[ Jurnal KIAFE Vol. 6 No. 2 (2017): Jurnal Mahasiswa Akuntansi ]]>
Publisher : <![CDATA[Undergraduate Program in Accounting, Department of Accounting, Faculty of Economics and Business, Universitas Tanjungpura ]]>
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DOI: 10.26418/kiafe.v6i2.21246
<![CDATA[ABSTRACT PT. Arwana is a private company operating on industrial property in Pontianak. The determination of cost of goods manufactured on PT. Arwana uses traditional method, which in practice is not fully suited to the proper accounting method. The researcher intends to compare between traditional method and Full Costing method in determining the cost of goods manufactured.The research method used was case study method on PT. Arwana Alam Sejahtera. The researcher analyzed and observed the costs on PT. Arwana Alam Sejahtera. The researcher was curious to find out how the cost of goods manufactured was counted by PT Arwana Alam Sejahtera and compared the counting method between traditional method and Full Costing method.Based on the study result it was concluded that the cost of goods manufactured determination on the company was not counting the overhead cost. Based on the analysis done to the company, the company might get higher net profit if using Full Costing method. Keywords: Full Costing, Cost of Goods Manufactured, Fixed Overheard Cost, Variable Overheard Cost, Profit LossABSTRAK PT. Arwana merupakan perusahaan swasta yang bergerak di industri property di Pontianak. Penentuan harga pokok produksi pada PT. Arwana menggunakan metode tradisional yang dalam prakteknya belum sepenuhnya sesuai dengan metode akuntansi yang benar. Peneliti ingin membandingkan penentuan harga pokok produksi antara metode tradisional dengan metode Full Costing.Metode penelitian yang digunakan adalah metode studi kasus pada PT. Arwana Alam Sejahtera. Peneliti menganalisis dan mengobservasi biaya-biaya pada PT. Arwana Alam Sejahtera. Peneliti ingin mengetahui bagaimana penentuan harga pokok produksi oleh PT. Arwana Alam Sejahtera dan mengetahui perbandingan harga pokok produksi metode tradisional dengan metode Full Costing.Berdasarkan hasil penelitian dapat disimpulkan bahwa penentuan harga pokok produksi pada perusahaan tidak memperhitungkan biaya overhead. Berdasarkan analisis yang telah dilakukan perusahaan bias mendapatkan laba bersih yang lebih tinggi jika menggunakan metode Full Costing. Kata kunci : Full Costing, Harga Pokok Produksi, Biaya Overhead Tetap, Biaya Overhead Variabel, Laba Rugi]]>
<![CDATA[ANALYSIS OF INTERNAL CONTROL SYSTEM TO INVENTORY AT PT SUMBER ALFARIA TRIJAYA TBK IN PONTIANAK ]]>
<![CDATA[B1031131040, Dwi Setya Nengsi]]>
<![CDATA[ Jurnal KIAFE Vol. 6 No. 2 (2017): Jurnal Mahasiswa Akuntansi ]]>
Publisher : <![CDATA[Undergraduate Program in Accounting, Department of Accounting, Faculty of Economics and Business, Universitas Tanjungpura ]]>
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DOI: 10.26418/kiafe.v6i2.21251
<![CDATA[Internal control in a developing company is currently very necessary in carrying out the company's operational activities. Inventory is the most valuable asset in a trading company, because inventory is the most active element in a trading company. One of the most important managerial functions in a company's operations is inventory control, because the physical inventory policy will be related to investment in current assets.In this study, the authors used case studies at PT Sumber Alfaria Trijaya, Tbk Branch Pontianak. With the aim to know and analyze the system of internal control to the inventory of goods applied by PT Sumber Alfaria Trijaya, Tbk Branch Pontianak. In the data analysis, the technique used is a qualitative analysis of the analysis of internal control methods of inventory.Based on the result of this research, it can be concluded that internal control system to inventory of goods in this company using internal control method that is evaluation of organizational structure, Flowchart, Internal Control Questionnaire (ICQ), and Complience Test in general is quite effective.Keywords: Internal Control System, Inventory, Organizational Structure Evaluation, Flowchart, Internal Control Questionnaire (ICQ), and Compliance Test.]]>
<![CDATA[Analisis Penerapan PSAK 105 Akuntansi Mudharabah pada Bank Syariah (Studi Kasus pada Bank Syariah Mandiri) ]]>
<![CDATA[NA, Nurhaliza B1031131119]]>
<![CDATA[ Jurnal KIAFE Vol. 6 No. 2 (2017): Jurnal Mahasiswa Akuntansi ]]>
Publisher : <![CDATA[Undergraduate Program in Accounting, Department of Accounting, Faculty of Economics and Business, Universitas Tanjungpura ]]>
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DOI: 10.26418/kiafe.v6i2.21275
<![CDATA[ABSTRAKPenelitian ini dilatarbelakangi oleh penerapan perlakuan akuntansi khususnya pada produk mudharabah harus disesuaikan dengan Pernyataan Standar Akuntansi Keuangan (PSAK) 105 Akuntansi Mudharabah sebagai perubahan dari PSAK 59. PSAK 105 mengatur akuntansi mudharabah bagi pemilik dana maupun pengelola dana mulai dari saat pengakuan, pengukuran, penyajian hingga pengungkapan.Adapun tujuan dari penelitian ini adalah untuk mengetahui optimalnya penerapan PSAK 105 Akuntansi Mudharabah pada Bank Syariah Mandiri.Metode penelitian ini menggunakan metode penelitian deskriptif kualitatif yaitu menggambarkan hasil penelitian kemudian disesuaikan dengan PSAK 105 Akuntansi Mudharabah. Data yang digunakan berupa data primer yang diperoleh melalui wawancara dan data sekunder yang diperoleh melalui website resmi Bank Syariah Mandiri dan dokumen tertulis berkaitan pertanyaan penelitian.Hasil penelitian menunjukkan bahwa Bank Syariah Mandiri belum sepenuhnya menerapkan PSAK 105 Akuntansi Mudharabah. Faktor yang mempengaruhi belum optimalnya penerapan ini adalah minimnya pegawai yang memiliki keahlian dalam akuntansi syariah, belum optimalnya sistem pengawasan dari Dewan Pengawas Syariah, belum maksimalnya pemanfaatan teknologi informasi, prinsip bagi hasil yang disepakati antara nasabah dan bank. Sedangkan faktor eksternalnya adalah sosialisasi mengenai PSAK 105 Akuntansi Mudharabah belum sepenuhnya dipahami oleh seluruh pegawai bank syariah mandiri. Kata Kunci: PSAK 105, Akuntansi, Mudharabah, Bank Syariah.]]>
<![CDATA[Analasis Penerapan PSAK Nomor 45 Tentang Pelaporan Keuangan Pada Entitas Nirlaba Bagi Panti Asuhan Yayasan Wahana Anak Muda ]]>
<![CDATA[B1031131091, Risky]]>
<![CDATA[ Jurnal KIAFE Vol. 6 No. 2 (2017): Jurnal Mahasiswa Akuntansi ]]>
Publisher : <![CDATA[Undergraduate Program in Accounting, Department of Accounting, Faculty of Economics and Business, Universitas Tanjungpura ]]>
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DOI: 10.26418/kiafe.v6i2.21279
<![CDATA[IAI mengeluarkan Standar Akuntansi Keuangan pada Entitas nirlaba (PSAK Nomor 45) yang dapat mengakomodir kebutuhan akuntansi untuk entitas nirlaba. Oleh karena itu penelitian ini bertujuan untuk mengetahui bagaimana penyusunan dan penyajian laporan keuangan pada Panti Asuhan Yayasan Wahana Anak Muda berdasarkan PSAK Nomor 45 serta kendala dalam penyusunan laporan keuangan berdasarkan PSAK Nomor 45. Metode penelitian ini menggunakan metode deskriptif kualitatif, teknik pengumpulan data dengan observasi, wawancara, studi dokumentasi, dan studi kepustakaan. Hasil penelitian menunjukkan bahwa dalam laporan keuangan yang diterapkan oleh Panti Asuhan Yayasan Wahana Anak Muda masih belum sesuai dengan standar pelaporan keuangan PSAK Nomor 45.Kata kunci : Laporan Keuangan, PSAK Nomor 45, Yayasan]]>
<![CDATA[Change Resistance Toward PSAK 109 ]]>
<![CDATA[B1034131008, Juni Haryanto]]>
<![CDATA[ Jurnal KIAFE Vol. 6 No. 3 (2017): Jurnal Mahasiswa Akuntansi ]]>
Publisher : <![CDATA[Undergraduate Program in Accounting, Department of Accounting, Faculty of Economics and Business, Universitas Tanjungpura ]]>
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DOI: 10.26418/kiafe.v6i3.21301
<![CDATA[Since PSAK 109 are legitimate, most of zakat organization use it as their accounting standard. Eventhough there are number of zakat organization that has use PSAK 109 as their accounting standard, Badan Amil Zakat Nasional (BAZNAS) especially in pontianak still have not use it. Based on that, author are curious about the reason why PSAK 109 have not been aplied yet by BAZNAS. From the curiousity, author do the research about the resistance that happen in BAZNAS that make them still have not applied PSAK 109. The research are done by interview method with BAZNAS leader and employee, author also examine their financial report to find how big different are their report with PSAK 109.Keywords: PSAK 109, Zakat, Alms, BAZNAS, Resistance, Change, Change Resistance, Zakat Accounting.]]>
<![CDATA[THE DYNAMICS OF LOCAL GOVERNMENT IN ADOPTING ACCRUAL BASIS SYSTEM (STUDY CASE OF DINAS PERUMAHAN DAN KAWASAN PERMUKIMAN OF PONTIANAK CITY) ]]>
<![CDATA[Citra, Citra Ayu Awalia B1034131007]]>
<![CDATA[ Jurnal KIAFE Vol. 6 No. 2 (2017): Jurnal Mahasiswa Akuntansi ]]>
Publisher : <![CDATA[Undergraduate Program in Accounting, Department of Accounting, Faculty of Economics and Business, Universitas Tanjungpura ]]>
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DOI: 10.26418/kiafe.v6i2.21303
<![CDATA[ABSTRACT This study discovers the experiences about a reporting sytem change (accrual based accounting system) of a regional apparatus work units (SKPD) in Local Government of Pontianak City, with the reasearch site is Dinas Perumahan dan Kawasan Permukiman of Pontianak City. The study also draws attention to the institutional capacity of the Pontianak Local Government and implementation problems encountered in adopting an accrual accounting system. This study employed a case study approach with qualitative research method. The sources of data in this study are primary source of data such as direct observation, interviews, and documentation. This study uses institutional theory in conceptualising how an accounting changes has been undertaken. The study shows that the change of the reporting system inflicts some obtacles. There are also many technical and insitutional problems that happend during the implementation especially in the introduction period and at the first implmentation period, such as the lack of human resources availability, short training by the local government and the infomration system problems. However, based on the experience of Dinas Perumahan dan Kawasan Permukiman of Pontianak City in implementing the new accounting system, even they faced some problems during the implementation, they can survive and face the problem, they do self learning to understand the new accounting standard, and they have technical assistance who can help them if they have any problems related with the implementation of the new accounting system. Keyword: Accrual accounting, Indonesian local government, Accounting systems, Organizational change, Accounting research]]>
<![CDATA[THE DYNAMICS OF LOCAL GOVERNMENT IN ADOPTING ACCRUAL BASIS SYSTEM (STUDY CASE OF DINAS PERUMAHAN DAN KAWASAN PERMUKIMAN OF PONTIANAK CITY) ]]>
<![CDATA[B1034131007, CITRA AYU AWALIA]]>
<![CDATA[ Jurnal KIAFE Vol. 6 No. 3 (2017): Jurnal Mahasiswa Akuntansi ]]>
Publisher : <![CDATA[Undergraduate Program in Accounting, Department of Accounting, Faculty of Economics and Business, Universitas Tanjungpura ]]>
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DOI: 10.26418/kiafe.v6i3.21305
<![CDATA[This study discovers the experiences about a reporting sytem change (accrual based accounting system) of a regional apparatus work units (SKPD) in Local Government of Pontianak City, with the reasearch site is Dinas Perumahan dan Kawasan Permukiman of Pontianak City. The study also draws attention to the institutional capacity of the Pontianak Local Government and implementation problems encountered in adopting an accrual accounting system. This study employed a case study approach with qualitative research method. The sources of data in this study are primary source of data such as direct observation, interviews, and documentation. This study uses institutional theory in conceptualising how an accounting changes has been undertaken. The study shows that the change of the reporting system inflicts some obtacles. There are also many technical and insitutional problems that happend during the implementation especially in the introduction period and at the first implmentation period, such as the lack of human resources availability, short training by the local government and the infomration system problems. However, based on the experience of Dinas Perumahan dan Kawasan Permukiman of Pontianak City in implementing the new accounting system, even they faced some problems during the implementation, they can survive and face the problem, they do self learning to understand the new accounting standard, and they have technical assistance who can help them if they have any problems related with the implementation of the new accounting system. Keyword: Accrual accounting, Indonesian local government, Accounting systems, Organizational change, Accounting research]]>
<![CDATA[Analisis Rasio Keuangan Pada KPRI KOPSTA BPS Kabupaten Pontianak Di Mempawah (Studi Kasus Tahun 2010-2015 ]]>
<![CDATA[B1031131130, Selvy Dayanti]]>
<![CDATA[ Jurnal KIAFE Vol. 6 No. 2 (2017): Jurnal Mahasiswa Akuntansi ]]>
Publisher : <![CDATA[Undergraduate Program in Accounting, Department of Accounting, Faculty of Economics and Business, Universitas Tanjungpura ]]>
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DOI: 10.26418/kiafe.v6i2.21312
<![CDATA[ANALISIS RASIO KEUANGANPADA KPRI KOPSTABPS KABUPATEN PONTIANAKDI MEMPAWAH(STUDI KASUS TAHUN 2010-2015) Oleh:Selvy Dayanti Fakultas Ekonomi dan Bisnis Jurusan AkuntansiUniversitas Tanjungpura Pontianak ABSTRAK Kinerja keuangan perusahaan merupakan suatu gambaran tentang kondisi keuangan perusahaan yang dianalisis dengan alat analisis rasio keuangan, sehingga dapat diketahui mengenai baik buruknya keadaan keuangan suatu perusahaan yang mencerminkan prestasi kerja dalam periode tertentu. Tujuan dari penelitian ini yaitu untuk mengetahui kinerja keuangan KPRI KOPSTA berdasarkan analisis rasio keuangan yaitu rasio likuiditas, solvabilitas, dan profitabilitas. Lokasi penelitian ini terletak di Koperasi Pegawai Republik Indonesia KOPSTA BPS Kabupaten Pontianak di Mempawah. Metode analisis yang digunakan adalah metode deskriptif kualitatif, yaitu dengan cara menjelaskan data-data yang telah ada kemudian diolah dan menghasilkan angka dalam bentuk persentase. Keseluruhan analisis yang dilakukan menghasilkan angka rasio yang cukup baik kecuali pada analisis Cash Ratio. Analisis tersebut diperoleh hasil dibawah standar yang telah ditetapkan, hal ini disebabkan karena peningkatan kas dan surat berharga lebih kecil dibandingkan dengan peningkatan utang lancar. Kesimpulan yang dapat diperoleh dari analisis dan pembahasan di atas adalah bahwa secara keseluruhan rasio-rasio yang dianalisis sudah menghasilkan angka rasio yang cukup baik dan telah sesuai dengan standar yang telah ditetapkan. Hal yang perlu diperbaiki dalam analisis di atas yaitu bahwa meskipun secara keseluruhan menghasilkan angka yang cukup baik, tetapi lebih baik lagi jika diimbangi dengan keseimbangan harta yang tidak hanya berasal dari piutang, karena akun piutang juga memiliki kemungkinan adanya piutang yang tidak tertagih juga. Kata Kunci : Analisis Rasio, Rasio Keuangan, Kinerja Keuangan FINANCIAL RATIO ANALYSISON KPRI KOPSTABPS REGENCY PONTIANAKIN MEMPAWAH(CASE STUDY YEAR 2010-2015) Oleh:Selvy Dayanti Fakultas Ekonomi dan Bisnis Jurusan AkuntansiUniversitas Tanjungpura Pontianak ABSTRACT Company"™s financial performance is a description of a company"™s financial condition were analyzed with the tools of financial analysis, so that can know about the good and bad condition that reflects a company"™s financial performance within a certain period. The purpose of this research is to determine the financial performance of the KPRI KOPSTA based on financial ratio analysis of liquidity ratio, solvency, and profitability. The location of this research is located in Cooperative Employees of the Republic of Indonesia KOPSTA BPS Pontianak in Mempawah. The analytical method used is descriptive qualitative method, that is by explaining the data that has been there and then processed and generate numbers in the form of percentage. The overall analysis performed yielded a reasonably good ratio except in the Cash Ratio analysis. The analysis obtained results under the predefined standards, this is because the increase in cash and securities is smaller than the increase in current debt. The conclusion that can be obtained from the analysis and discussion above is that the overall ratios analyzed has yielded a good enough ratio and has been in accordance with predetermined standards. The thing that needs to be improved in the above analysis is that although overall it produces a good enough number, but it is better offset by the balance of assets not only from receivables, since accounts receivable accounts also have the possibility of uncollectible receivables as well. Keywords: Ratio Analysis, Financial Ratio, Financial Performance]]>
<![CDATA[ANALISIS RASIO KEUANGAN PADA KPRI KOPSTA BPS KABUPATEN PONTIANAK DI MEMPAWAH (STUDI KASUS TAHUN 2010-2015) ]]>
<![CDATA[B1031131130, Selvy Dayanti]]>
<![CDATA[ Jurnal KIAFE Vol. 6 No. 2 (2017): Jurnal Mahasiswa Akuntansi ]]>
Publisher : <![CDATA[Undergraduate Program in Accounting, Department of Accounting, Faculty of Economics and Business, Universitas Tanjungpura ]]>
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DOI: 10.26418/kiafe.v6i2.21331
<![CDATA[ANALISIS RASIO KEUANGANPADA KPRI KOPSTABPS KABUPATEN PONTIANAKDI MEMPAWAH(STUDI KASUS TAHUN 2010-2015) Oleh:Selvy Dayanti Fakultas Ekonomi dan Bisnis Jurusan AkuntansiUniversitas Tanjungpura Pontianak ABSTRAK Kinerja keuangan perusahaan merupakan suatu gambaran tentang kondisi keuangan perusahaan yang dianalisis dengan alat analisis rasio keuangan, sehingga dapat diketahui mengenai baik buruknya keadaan keuangan suatu perusahaan yang mencerminkan prestasi kerja dalam periode tertentu. Tujuan dari penelitian ini yaitu untuk mengetahui kinerja keuangan KPRI KOPSTA berdasarkan analisis rasio keuangan yaitu rasio likuiditas, solvabilitas, dan profitabilitas. Lokasi penelitian ini terletak di Koperasi Pegawai Republik Indonesia KOPSTA BPS Kabupaten Pontianak di Mempawah. Metode analisis yang digunakan adalah metode deskriptif kualitatif, yaitu dengan cara menjelaskan data-data yang telah ada kemudian diolah dan menghasilkan angka dalam bentuk persentase. Keseluruhan analisis yang dilakukan menghasilkan angka rasio yang cukup baik kecuali pada analisis Cash Ratio. Analisis tersebut diperoleh hasil dibawah standar yang telah ditetapkan, hal ini disebabkan karena peningkatan kas dan surat berharga lebih kecil dibandingkan dengan peningkatan utang lancar. Kesimpulan yang dapat diperoleh dari analisis dan pembahasan di atas adalah bahwa secara keseluruhan rasio-rasio yang dianalisis sudah menghasilkan angka rasio yang cukup baik dan telah sesuai dengan standar yang telah ditetapkan. Hal yang perlu diperbaiki dalam analisis di atas yaitu bahwa meskipun secara keseluruhan menghasilkan angka yang cukup baik, tetapi lebih baik lagi jika diimbangi dengan keseimbangan harta yang tidak hanya berasal dari piutang, karena akun piutang juga memiliki kemungkinan adanya piutang yang tidak tertagih juga. Kata Kunci : Analisis Rasio, Rasio Keuangan, Kinerja Keuangan FINANCIAL RATIO ANALYSISON KPRI KOPSTABPS REGENCY PONTIANAKIN MEMPAWAH(CASE STUDY YEAR 2010-2015) Oleh:Selvy Dayanti Fakultas Ekonomi dan Bisnis Jurusan AkuntansiUniversitas Tanjungpura Pontianak ABSTRACT Company"™s financial performance is a description of a company"™s financial condition were analyzed with the tools of financial analysis, so that can know about the good and bad condition that reflects a company"™s financial performance within a certain period. The purpose of this research is to determine the financial performance of the KPRI KOPSTA based on financial ratio analysis of liquidity ratio, solvency, and profitability. The location of this research is located in Cooperative Employees of the Republic of Indonesia KOPSTA BPS Pontianak in Mempawah. The analytical method used is descriptive qualitative method, that is by explaining the data that has been there and then processed and generate numbers in the form of percentage. The overall analysis performed yielded a reasonably good ratio except in the Cash Ratio analysis. The analysis obtained results under the predefined standards, this is because the increase in cash and securities is smaller than the increase in current debt. The conclusion that can be obtained from the analysis and discussion above is that the overall ratios analyzed has yielded a good enough ratio and has been in accordance with predetermined standards. The thing that needs to be improved in the above analysis is that although overall it produces a good enough number, but it is better offset by the balance of assets not only from receivables, since accounts receivable accounts also have the possibility of uncollectible receivables as well. Keywords: Ratio Analysis, Financial Ratio, Financial Performance]]>
