Jurnal Mahasiswa Akuntansi dan Keuangan

The Influence Of Regional Financial Accounting System On The Quality Of Financial Reports In Financial Agencies And Regional Assets Of Sidenreng Rappang Regency

Putri Dewi Saraswati, Andi Sri Kumala Putri. P , Yahya Yahya — Tue, 21 Jan 2025 00:00:00 +0000

This research aims to determine the influence of regional financial accounting systems on the quality of financial reports at Regional Financial and Asset Agencies. This research was conducted from 29 May to 20 June 2024 by distributing questionnaires. The research is quantitative research. The methodology uses accidental sampling, with a population of 98 people and the formula used in this research is the Slovin formula with respondents of 58 people. Data analysis using SPSS statistical software 23. The results show that the regional financial accounting system has a positive and significant effect on the quality of financial reports as proven by a t value of 6.620 and a significant level of less than 0.05, where the significant level in this study is 0.002.

ANALYSIS OF FINANCIAL PERFORMANCE DEVELOPMENT USING PROFITABILITY RATIO AT PT. STATE BANK OF INDONESIA (PERSERO)

Andini Tri Hadiningsih, Andi Sri Kumala Putri, Yahya Yahya — Mon, 20 Jan 2025 00:00:00 +0000

The health of a bank may be influenced by its financial performance, which represents its success. Utilizing bank profitability criteria such as Return on Assets (ROA), Return on Equity (ROE), and Net Profit Margin (NPM), this study intends to examine PT. Bank Negara Indonesia's financial performance. The researchers in this study used documentation strategies to gather data for their qualitative descriptive analysis. For the year 2021–2023, we looked at financial reports from PT. Bank Negara Indonesia, a company that is listed on the Indonesia Stock Exchange. Steps in the data analysis process involve gathering relevant information, organizing it, calculating results, comparing them to industry standards, and drawing conclusions. Based on the findings of this study, PT Bank Negara Indonesia (BNI) demonstrated a marked improvement in its financial performance from 2021 to 2023. This improvement was attributed to better asset management, more efficient use of equity, and overall operational efficacy. BNI's return on assets (ROA) increased from 1.22% in 2021 a moderately healthy level to 2.0% in 2023 a very good level. This indicates BNI’s success in optimizing asset utilization to boost profits. Meanwhile, BNI's ROE showed a positive trend, increasing from 9.26% in 2021 to 14.66% in 2023.

EXPLORATION OF THE ROLE OF FINANCIAL LITERACY IN THE FORMATION OF INVESTMENT DECISIONS OF STUDENTS OF UPBJJ PURWOKERTO OPEN UNIVERSITY

Satria Rizky Agung Wiji Setiawan, Fakhruddin Kurnia M — Thu, 05 Jun 2025 00:00:00 +0000

Financial literacy plays an important role in investment decision-making, particularly among university students who are beginning to engage actively in financial activities. This study aims to analyze the influence of financial literacy on students' investment decisions. A qualitative approach was employed using a case study method through in-depth interviews with active students who have engaged in investment activities. The data were analyzed using thematic analysis techniques to explore participants' understanding of financial literacy and how it affects their investment decisions. The results show that a high level of financial literacy encourages students to make more rational and well-planned investment decisions, while low financial literacy often leads to impulsive and high-risk decisions. These findings imply that increasing financial literacy education programs at the university level is essential to foster more responsible investment behavior among students.

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 — Tue, 21 Jan 2025 00:00:00 +0000

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%.

THE INFLUENCE OF THE IMPLEMENTATION OF A REGIONAL GOVERNMENT INFORMATION SYSTEM ON USER SATISFACTION OF ACCOUNTING SERVICES AT THE SOCIAL SERVICES OFFICE OF SIDENRENG RAPPANG DISTRICT

Hajar Aswad, Kurniawan Kurniawan, Yahya Yahya — Sun, 02 Feb 2025 00:00:00 +0000

This research is motivated by the transition in the use of the SIMDA application to SIPD due to digital-based innovation where the SIMDA application which has been implemented for a long time is an application that is already busy while the SIPD application is the newest application so that currently the Regional Government Information System application has been implemented in all provinces in Indonesia. In 2020, the Regional Work Units, especially the Sidenreng Rappang Regency Social Service, will no longer use the SIMDA application but will use the Regional Government Information System.This research aims to determine the effect of implementing the Regional Government Information System on Accounting Service User Satisfaction at the Sidenreng Rappang Regency Social Service Office. The method used in this research is a descriptive quantitative method where the data used is primary data obtained from distributing questionnaires to 35 Social Service employees using a sampling technique using saturated samples. The data analysis used was multiple linear regression analysis, then the data obtained was processed using the SPSS program. The results of this research show that the variables (1) Manual guidebook with a significant value of 0.227 and (2) Operating system with a significant value of 0.111 partially do not have a positive influence on user satisfaction of accounting services, while variable (3) Hardware with a significant value of 0.022 (4) Software with a significant value of 0.029, and (5) Accounting cycle with a significant value of 0.004, it partially has a positive influence on user satisfaction of accounting services, while (6) Regional government information systems include manuals, operating systems, hardware, software, The accounting cycle with a significant value of 0.000 simultaneously has a positive influence on user satisfaction of accounting services.

Analysis Of Financial Performance Development In The Alam Sutra Realty Tbk Company Which Is A Go Public Company On The Indonesian Stock Exchange

Ade Putri ade, Andi Sri Kumala Putri P, Jumriah Basri — Mon, 27 Jan 2025 00:00:00 +0000

Abstract - This research aims to determine the financial performance development at PT Alam Sutera. The data collection method used is documentation. The data used is secondary data, namely the financial statements of Alam Sutera Company for the years 2020-2022. The data analysis method is descriptive quantitative, using formulas to measure liquidity with the Current Ratio and profitability with Return On Asset. The results of the financial performance development analysis, viewed from the Current Ratio (CR) at Alam Sutera Company, show an increase from 2020 when the company's CR was at 0.67. This was due to a decrease in cash and cash equivalents as the company accelerated the payment of some of its bond debts and an increase in sales advances (deferred revenue). In 2021, the company's CR was at 0.84, caused by an increase in short-term bond debts maturing within 12 months and deferred revenue. By 2022, the company's CR was at 0.98, indicating an improvement in the company's ability to meet its short-term obligations. As for the development of Return On Assets (ROA) at Alam Sutera Company, in 2020, there was a loss of 5%, which was due to delayed revenue recognition because of the COVID-19 pandemic. In 2021, Alam Sutera Company experienced a slight increase of 1% due to significantly increased revenue, driven by increased revenue recognition from the housing and apartment segments. By 2022, the financial condition of Alam Sutera Company had slightly improved, with a 5% increase supported by a rise in real estate sales.

ANALYSIS OF THE CONTRIBUTION OF LAND AND BUILDING TAXES IN INCREASING THE ORIGINAL RAGIONAL INCOME OF SIDENRENG RAPPANG DISTRICAL

Dwiadella Dwiadella, Amrizal Salida, Usman Rahman — Mon, 20 Jan 2025 00:00:00 +0000

Unique territorial pay is salary gotten by territorial governments from the usage of government exercises and administrations to the community, as well as the utilize of assets possessed by territorial governments. This salary is regularly utilized as an pointer of the level of advance of a locale. The point of the inquire about is to see how the commitment of arrive and building charge is in expanding the first territorial pay of Sidenreng Rappang Rule with the BAPENDA (Territorial Income Organization) case ponder in 2022. The detailing of the issue in this investigate is how the commitment of arrive and building assess is in expanding nearby unique pay Sidenreng Rappang Rule in 2022. The strategy utilized in this investigate uses qualitative inquire about strategies with a story approach investigate sort. The data utilized in this inquire about is essential data within the frame of interviews and auxiliary information within the shape of realization reports in 2021 and 2022. The comes about of this inquire about state that the commitment of arrive and building charges in expanding nearby unique wage is 0,07% with exceptionally great criteria.