http://journal.accountingpointofview.id/index.php/povraa/issue/feed Point of View Research Accounting and Auditing 2024-04-15T18:01:48+00:00 Chief Editor journalpovraa@gmail.com Open Journal Systems <p style="background-color: #ffffff; text-align: justify; font-size: 13px; color: black; /*! */height: 155px; padding-top: 1px; margin-top: 1px; margin-bottom: 1px; width: 600px;"><strong>Point of View Research Accounting and Auditing is an open access with e-ISSN number <a href="https://drive.google.com/file/d/1QInCkYe7BqLwVDsFjDaLkt6879vsRbFE/view?usp=sharing" target="_blank" rel="noopener">2722-7820</a>. This Journal published in (January, April, July and October). The scope of journal is: Accounting and Auditing Fraud, Taxation, Financial Accounting, Accounting Management, Public Accounting and Systems</strong><strong>, Sharia Accounting, Small and Medium Business Accounting, About Accounting Technology, Auditing, Professional Ethics, Intellectual capital, Behavioral accounting, Forensic accounting and audit, Accounting education. </strong></p> <hr> http://journal.accountingpointofview.id/index.php/povraa/article/view/232 Analysis of Regional Asset Management at the Regional Property and Asset Management Bureau of South Sulawesi Province 2024-04-15T18:01:48+00:00 Nurul Inayah farahyantiinayah@gmail.com Haliah Haliah haliah@fe.unhas.ac.id Nirwana Nirwana nirwana_ni@yahoo.com Muh Alief Fahdal Imran Oemar alieffahdal@unhas.ac.id <p>This study aims to analyze the management of regional assets, especially official vehicles at the Regional Property and Asset Management Bureau of South Sulawesi Province, and to adjust the implementation of regional asset management with applicable regulations. The variables in this study are Regional Asset Management based on Permendagri Number 19 of 2016 concerning Guidelines for Regional Property Management which consists of planning needs and budgeting, procurement, use, utilization, maintenance and security, assessment, transfer, destruction, elimination, administration, and development, control, and supervision. Data collection techniques are carried out using documentation. The data analysis technique used was descriptive qualitative. The results of this study indicate that the management of regional assets applied to the Regional Goods and Assets Management Bureau of South Sulawesi Province is carried out based on Permendagri No. 19 of 2016; out of 11 indicators, some comply with the rules covering five processes, namely use, maintenance and security, assessment, transfer, and administration. Meanwhile, in the planning and budgeting process, procurement, utilization, destruction, elimination, guidance, control, and supervision are still not by Permendagri No.19 of 2016 concerning the Technical Management of Regional Property. This is because several asset management source documents are still not found, and the cycle is not yet complete.</p> 2022-10-30T16:54:36+00:00 Copyright (c) 2022 Nurul Inayah, Haliah Haliah, Nirwana Nirwana, Muh Alief Fahdal Imran Oemar http://journal.accountingpointofview.id/index.php/povraa/article/view/240 Effect of Financial Ratios on Stock Prices in Cigarette Companies 2023-01-08T12:20:48+00:00 Muhammad Imam Taufiq imam.taufik@nitromks.ac.id <p>This study examines the effect of financial ratios on stock prices in cigarette companies listed on the Indonesian Stock Exchange (IDX) for the period (2015-2019). The population in this study were cigarette companies listed on the Indonesia Stock Exchange in the 2015-2019 study period, which totaled four companies. The sampling technique in this study used the census sampling method. The data source used in this study is secondary data obtained from the Indonesia Stock Exchange through stock prices and financial ratios. The data that has been collected will be analyzed through several stages of testing, namely calculating financial ratios, determining stock prices, classic assumption tests consisting of (the normality test, multicollinearity test, heteroscedasticity test, autocorrelation test) and multiple linear regression analysis. The results showed that the Current Asset Ratio (CAR) and Total Asset Turnover (TATO) variables had a negative but not significant effect on the share prices of cigarette companies listed on the Indonesia Stock Exchange for the 2015-2019 period. While the Debt Equity Ratio (DER) and Return on Equity (ROE) variables have a positive but not significant effect on the share prices of cigarette companies listed on the Indonesia Stock Exchange for the 2015-2019 period.</p> 2022-10-30T00:00:00+00:00 Copyright (c) 2022 Point of View Research Accounting and Auditing http://journal.accountingpointofview.id/index.php/povraa/article/view/241 Quality Cost Analysis on Company Profitability 2023-01-08T12:16:06+00:00 Muh. Ashary Anshar ashary.niitro@gmail.com Anugrah Lutfhi oeghalutfi@gmail.com Halidah Sasmita mhitamitat68@gmail.com Feronica Fungky Muchsidin feronicapungky@gmail.com Lina Mariana linamariana5390@gmail.com <p>This study aims to assess the application of prevention costs, appraisal costs, internal failure costs, and external failure costs to the level of profitability at PT Sang Hyang Seri (Persero) in Sidrap Regency, South Sulawesi Province. This type of research is quantitative research. The type of data used is secondary data in the form of company financial report data for five years. The research sample is the five-year financial report of PT Sang Hyang Seri (Persero). The data collection method used is archival techniques (direct access to archive data at the company). Data analysis used descriptive statistical techniques and multiple linear regression with the help of the SPSS 21.0 program. In addition to maintaining the quality of research data, this study used the Kolmogorov-Smirnov One Sample normality test. The results showed that partially the cost of prevention and the cost of appraisal have a positive and not significant effect on profitability at PT. Sang Hyang Seri (Persero), while internal failure costs have a negative and significant effect on the profitability of PT. Sang Hyang Seri (Persero). At the same time, external failure costs have a negative but insignificant effect on profitability PT'. Sang Hyang Seri (Persero).</p> 2022-10-31T00:00:00+00:00 Copyright (c) 2022 Point of View Research Accounting and Auditing http://journal.accountingpointofview.id/index.php/povraa/article/view/243 Differential Accounting Information Modeling in Short Term Decision Making 2023-01-09T12:14:08+00:00 Nur Aida aida.arza@gmail.com A We Tenri Fatimah Singkeruang wetenrifatimah@gmail.com Nuraeni Saeni enysaeni565@gmail.com Madrianah Madrianah madrianah@gmail.com Abdul Wahab wahabpolinas@gmail.com <p>This study aims to determine how the application of differential accounting at PT Bogatama Marinusa Makassar can be used as a reference in making decisions for companies to accept or reject special orders and to determine whether the proposed differential accounting information can increase the company's operating profit. The data sources of this research are primary data and secondary data obtained by interview and documentation methods. The results of this study indicate that the proposed alternative or differential accounting model can benefit the company if it receives a particular order requested by UD. Joint Fortune and UD. Core Work because differential accounting can separate one alternative action from another alternative action, differential accounting is also able to explain the consequences of various alternative activities that will be chosen to reduce losses that will occur from the analysis of differential accounting information calculations in accepting or rejecting orders, specifically at UD. Joint Fortune, there is an increase in profits of Rp. 13,433,455,350 therefore, special orders are accepted, meanwhile, at UD. Karya Inti also has an increase in yield of 13,549,552.924; therefore, special orders are accepted.</p> 2022-10-30T00:00:00+00:00 Copyright (c) 2022 Point of View Research Accounting and Auditing