cover
Contact Name
Irmawati
Contact Email
irmawatibaco@gmail.com
Phone
-
Journal Mail Official
jafre@patria-artha.ac.id
Editorial Address
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Location
Kab. gowa,
Sulawesi selatan
INDONESIA
Patria Artha Journal of Accounting & Financial Reporting
ISSN : 25495682     EISSN : 2549970X     DOI : -
Core Subject : Economy,
Patria Artha Journal of Accounting & Financial Reporting (JAFRe) is a peer-reviewed journal published by Department of Accounting, Faculty of Economic, Patria Artha University, twice a year in April and October.
Arjuna Subject : -
Articles 26 Documents
EVALUATION OF COMMUNITY FINANCIAL PERFORMANCE AND WELFARE LEVEL OF MAKASSAR CITY Baso, Baso R
Patria Artha Journal of Accounting & Financial Reporting Vol 2, No 2 (2018): Patria Artha Journal of Accounting & Financial Reporting
Publisher : Universitas Patria Artha

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (7.612 KB) | DOI: 10.33857/jafr.v2i2.174

Abstract

ABSTRACT This study aims to determine 1) the significance of the average difference in the financialperformance of Makassar City Govermment in the period of IAS and DIA period, and 2) thesignificance of the difference in the average welfare of society in Makassar in the period of IASand the periode DIA This research was conducted in Makassar, using secondary data, analytical techniqueused is the technique of analysis of difference test two average to variable of local financialperformance include independency ratio, effectiveness ratio, efficiency ratio and expediencyharmony ratio, and variable of society prosperity include indicator of income per capita,educational level and life expectancy of the community between the IAS period and the DIAperiod. The result of the research on the variable of regional finance performance shows thatthere is no significant difference of average of Makassar City govermment’s financialperformance in the period of IAS and the of DIA. While the results of research on the variablewelfare community shows that there are significant differences in the average welfare ofMakassar City periode IAS and The period of DIA in terms of income per capita, the number ofpeople who received education and life expectancy level.
Analisis Sistem Informasi Akuntansi atas Pelaksanaan Fungsi Penjualan pada PT. Suraco Jaya Abadi Motor Basar, Nur Fatwa
Patria Artha Journal of Accounting & Financial Reporting Vol 1, No 2 (2017): Journal of Accounting & Financial Reporting
Publisher : Universitas Patria Artha

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (7.612 KB) | DOI: 10.33857/jafr.v1i2.83

Abstract

Tujuan penelitian ini adalah untuk mengetahui penerapan sistem informasi akuntansi terhadap fungsi penjualan pada PT. Suraco Jaya Abadi Motor dengan menggunakan kuesioner.Jenis data adalah data kualitatif dan data kuantitatif dan sumber data yang digunakan adalah data primer dan data sekunder.Metode pengumpulan data dilakukan dengan observasi, wawancara dan dokumentasi.Metode analisis yang digunakan adalah deskriptif kualitatif.Maka secara umum berdasarkan pengamatan, hasil penelitian menunjukkan bahwa pada tahun 2015 Sistem Informasi Akuntansi penjualan sudah berjalan dengan efektif.
The Contribution of Hotel Tax to Regional Tax in Makassar City of South Sulawesi Usman, Usnirati; Hersanti P, Mahardian; Sari, Sri Nirmala
Patria Artha Journal of Accounting & Financial Reporting Vol 1, No 1 (2017): Journal of Accounting & Financial Reporting
Publisher : Universitas Patria Artha

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (7.612 KB) | DOI: 10.1524/jafre.v1i1.16

Abstract

This research reviews about the hotel tax contribution to regional tax Makassar City. The purpose of this study was to determine how the contribution of the hotel tax to the regional tax Makassar City  2011-2012.This research uses descriptive quantitative method. The data used is primary and secondary data. Primary data were obtained through documentation and interview with the employees of the Tax Division I Hotel and Entertainment Regional Revenue Office Makassar. Secondary data about hotel tax revenue from 2011 to 2015, regional taxes from 2011 to 2015, and the number of hotels in the city of Makassar based classification 2011-2015.The results of the research contribution of the hotel tax to the regional tax in the city of Makassar by calculating the percentage contribution of the hotel tax to the regional tax Makassar, fluctuating within a period of five years. Hotel tax contribution in 2011 amounted to 12.94% (less), in 2012 amounted to 9.7% (very less), in 2013 amounted to 8.58% (very less), in 2014 amounted to 8.99% (very less), and in 2015 amounted to 7.88% (very less). It is influenced by the ratio of the number of hotel and the number of residential it’s not logical, and the rapid growth of the hotel business which leads to high competition among hotels. Hotel tax contribution to regional tax years 2011-2015 is still relatively less.
Influence of Banking Image, Financing Procedure and Sharia Principles to Customer Decision in Taking Financing PT. Bank Muamalat Indonesia Tbk Branch Makassar Verawaty, Verawaty
Patria Artha Journal of Accounting & Financial Reporting Vol 2, No 1 (2018): Journal of Accounting & Financial Reporting
Publisher : Universitas Patria Artha

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (7.612 KB) | DOI: 10.33857/jafr.v2i1.126

Abstract

The purpose of this study is to know the image banking, financing procedures and principles ofsharia partially and simultaneously to the decision of the customer ini taking financing at PT.Bank Muamala Indonesia branch of Makassar. The analytical method use is multiple linear regression analysis. The population of this study isall customers who take the financing. To see the independent variable to depent variableis donepartially or simultaneously with level of trust 95%.Partially indicate that banking image, financing procedure and also syariah principles havepositif but not significant influence to customer decision in taking financing. Simultaneouslyshow the three variable have positive and significant effect. This result implies that the bank isable to create added value in the management of human resources, so that in the end canincrease the distribution of corporate financing.
Analisis Manajemen Piutang dan Implikasinya terhadap Rentabilitas Perusahaan (Kasus Perusahaan Otomotif dan Komponen di Bursa Efek Indonesia) Murniati, Sitti
Patria Artha Journal of Accounting & Financial Reporting Vol 1, No 1 (2017): Journal of Accounting & Financial Reporting
Publisher : Universitas Patria Artha

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (7.612 KB) | DOI: 10.33857/jafr.v1i1.21

Abstract

This study aims to know and analyze the effect of receivable management as measured by receivable turnover and average age of receivables against profitability as measured by net profit margin (NPM).In this study used multiple regression analysis method. The type of data is qualitatively sourced from the Indonesian Capital Market Directory (ICMD).The results of this study indicate that: 1) the receivable management variable measured by receivable turnover does not affect the profitability measured by net profit margin (NPM), this means that the receivable turnover does not play directly in an effort to increase the profitability of the company Automotive and Components Listed on the Indonesia Stock Exchange, but the direction of influence is marked positive indicates that high receivable turnover tends to increase earnings, and 2) management variable receivable as measured by the average age of receivables does not affect the profitability as measured by net profit margin (NPM). This means that the average age of accounts receivable does not play a direct role in an effort to increase the profitability of Automotive and Component companies listed on the Indonesia Stock Exchange, but the direction of influence is marked positive indicates that the average age of high receivables tends to increase profitability.
ANALYSIS OF RECEIVABLES FOR PROFITABILITY AT SAHID JAYA HOTEL INTERNATIONAL, TBK IN THE INDONESIA STOCK EXCHANGE Hanafie, Hadriana
Patria Artha Journal of Accounting & Financial Reporting Vol 2, No 2 (2018): Patria Artha Journal of Accounting & Financial Reporting
Publisher : Universitas Patria Artha

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (7.612 KB) | DOI: 10.33857/jafr.v2i2.175

Abstract

ABSTRACTThe research objectives are: 1) To find out and analyze the receivable turnover rate andprofitability value at Sahid Jaya International Hotel, Tbk on the Indonesia Stock Exchange.Data sources are secondary data which is data obtained from Sahid Jaya International, Tbk Hotel documents on the Indonesia Stock Exchange in the form of financial financial statementsin the form of financial position reports and comprehensive income reports.The results of the research show that 1) the accounts receivable turnover of Sahid JayaInternational, Tbk hotels in the Indonesia Stock Exchange is in good condition. The results ofthe analysis on the activity ratio include increasing receivable turnover, 2) The averagecollection age of accounts receivable showing the accounts of Sahid Jaya International, Tbk inthe Indonesia Stock Exchange in 2016 to 2017 is in a good condition because it has decreasedevery year and accelerate receivables into company cash, and 3) The results of the analysis onprofitability ratios show that the profitability conditions of Sahid Jaya International, Tbk Hotelsin the Indonesia Stock Exchange in 2016 to 2017 have increased every year, this means thecompany has succeeded in obtaining profit.
Sistem dan Prosedur Akuntansi Persediaan Bahan Baku Food & Beverage pada PT. Rekreasindo Nusantara Makassar Muliana, Sitti
Patria Artha Journal of Accounting & Financial Reporting Vol 1, No 2 (2017): Journal of Accounting & Financial Reporting
Publisher : Universitas Patria Artha

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (7.612 KB) | DOI: 10.33857/jafr.v1i2.84

Abstract

Sistem dan prosedur akuntansi persediaan   bahan   baku   food   &   beverage   pada   PT.   Rekreasindo Nusantara Makassar.Tujuan penelitian ini adalah untuk mengetahui sistem dan prosedur akuntansi persediaan bahan baku food & beverage pada PT. Rekreasindo Nusantara Makassar. Jenis data yang digunakan adalah kualitatif, sumber data yang digunakan adalah data primer dan sekunder. Metode pengumpulan data yang digunakan ialah studi pustaka (library research), penelitian lapangan (field research). Metode analisa data yang digunakan adalah metode analisis kualitatif deskriptif. Hasil penelitian menunjukkan bahwa sistem dan prosedur akuntansi persediaan  bahan  baku  pada  PT.  Rekreasindo  Nusantara  Makassar sudah sesuai dengan teori yang dikemukakan oleh Mulyadi.
The Contribution of Hotel Tax to Regional Tax in Makassar City of South Sulawesi Usman, Usnirati; Hersanti P, Mahardian; Sari, Sri Nirmala
Patria Artha Journal of Accounting & Financial Reporting Vol 1, No 1 (2017): Journal of Accounting & Financial Reporting
Publisher : Universitas Patria Artha

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (7.612 KB) | DOI: 10.33857/jafr.v1i1.17

Abstract

The Effect of Shareholding on Dividends Obtained by The Regional Government of Sinjai Regency Abidin, Zainal
Patria Artha Journal of Accounting & Financial Reporting Vol 2, No 1 (2018): Journal of Accounting & Financial Reporting
Publisher : Universitas Patria Artha

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (7.612 KB) | DOI: 10.33857/jafr.v2i1.127

Abstract

ABSTRACTThe purpose of the company is to maximize the wealth of shareholders or owners of the company (wealth of the shareholders) .These normative objectives can be realized bymaximizing the market value of the company (market value of the firm) .To maximize the valueof the company can be achieved through the implementation of financial managementfunctions.This study aims to determine the effect of independent variables namely the ownershipof capital and the dependent variable is the dividend of Regional Government of Sinjai Regency.This research is descriptive quantitative. This research uses secondary data in the form offinancial statements obtained from PT. Bank Sulselbar branch of Sinjai Regency during theperiod 2012 to 2016. Data were analyzed by using multiple linear regression analysis. Theresult of the research showed that independent variable in the form of stock ownership hadpositive and significant effect to the dependent variable that was obtained by dividend ofGovernment of Sinjai Regency.
Pengaruh Kepemilikan Institusional, Non Performing Loan, Loan to Deposit Ratio dan Growth Asset terhadap Kebijakan Dividen pada Perusahaan Perbankan yang Terdaftar di Bursa Efek Indonesia pada Tahun 2011-2015 Pratiwi, Afrah Dyah
Patria Artha Journal of Accounting & Financial Reporting Vol 1, No 2 (2017): Journal of Accounting & Financial Reporting
Publisher : Universitas Patria Artha

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (7.612 KB) | DOI: 10.33857/jafr.v1i2.80

Abstract

This study aims to analyze the influence of institutional ownership, performing loan, loan to deposit ratio and growth asset to dividend policy at banking companies listed on Indonesia stock exchange. The study population is all banking companies listed in Indonesia stock exchange in 2011 – 2015. The sample of the study was determined by purposive sampling method to obtain 7 companies as sample. The method of analysis used is multiple regression analysis. The results of this conclude that the ownership structure has a significant positive effect on dividend policy, non performing loan has a negative effect is not significant to dividend policy, loan to deposit ratio has no significant positive effect on deviden policy. The result of the regression estimation shows the prediction ability of the 4 independent variables to the dividend policy of 23,60% while the remaining 76,40% is influenced by other variables that have not been included in the research.

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