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Segmented Financial Report Analysis at Regional Office PT. Pegadaian Makassar

Akrual: Jurnal Bisnis dan Akuntansi Kontemporer · Vol. ume No. mor (2026) · pp. 105–122

DOI
10.26487/akrual.v19i01.48235
ISSN
2829-0615, 1979-1712
Published
2026-05-31
Publisher
Accounting Department, Faculty of Economics and Business, Universitas Hasanuddin
Language
en
License
creativecommons.org/licenses/by/4.0

Abstract

This research focuses on the segmented financial report of PT. Pegadaian Makassar Regional Office, with particular emphasis on identifying the most profitable product segment within the region. Additionally, it evaluates the qualifications of existing products for inclusion in the segmented report, in accordance with Indonesian Accounting Standards (PSAK), specifically PSAK 5. The segmented financial report is crucial for providing detailed insights into each operational component for investors and stakeholders. This study employs a descriptive quantitative method, analysing secondary data on product profitability from 2019 to 2024 through Revenue Testing, Asset Testing, and Profit Testing into three segments: Pawn, Non-pawn, and other segments. The findings indicate that the pawn segment is the most profitable, meeting the criteria of all three testing methods, while other segments do not.

Keywords

Collaboration network of the authors

16 authors · 25 co-authorship links

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  • Thicker line = more joint articles · bigger circle = more articles
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Co-authorOrganisationJoint articles
Andi KusumawatiAffiliation unknown2
Oktaviani TandilangiAffiliation unknown1
Haerial HaerialAffiliation unknown1
Felicia LeemannAffiliation unknown1
Arifuddin MannanAffiliation unknown1
Alifah AnnisaAffiliation unknown1
Syarifuddin SyarifuddinAffiliation unknown1
Bonita SeptiantiAffiliation unknown1
Muhammad Irdam FerdiansahAffiliation unknown1
Diandra Chintafasya MahanggiAffiliation unknown1
Carmilia RachmadaniAffiliation unknown1
Nadhirah NaguAffiliation unknown1
sitti rahmah ameliaAffiliation unknown1

Affiliations come from OpenAlex; journal OAI-PMH metadata carries none. Authors without an OpenAlex ID are matched by name, which can merge or split people.

Metadata source: OAI-PMH (metadata jurnal) https://journal.unhas.ac.id/index.php/akrual/oai, first harvested 2 Nov 2026, last seen 2 Nov 2026.
Original metadata (oai_dc) 
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	<dc:title xml:lang="en">Segmented Financial Report Analysis at Regional Office PT. Pegadaian Makassar</dc:title>
	<dc:creator xml:lang="en">Fitranto, Radinka Fikrah</dc:creator>
	<dc:creator xml:lang="en">Rura, Yohanis</dc:creator>
	<dc:creator xml:lang="en">Arif, Hermita</dc:creator>
	<dc:subject xml:lang="en">Segment Report</dc:subject>
	<dc:subject xml:lang="en">Financial Segment Report</dc:subject>
	<dc:subject xml:lang="en">Segmented Financial Analysis</dc:subject>
	<dc:description xml:lang="en">This research focuses on the segmented financial report of PT. Pegadaian Makassar Regional Office, with particular emphasis on identifying the most profitable product segment within the region. Additionally, it evaluates the qualifications of existing products for inclusion in the segmented report, in accordance with Indonesian Accounting Standards (PSAK), specifically PSAK 5. The segmented financial report is crucial for providing detailed insights into each operational component for investors and stakeholders. This study employs a descriptive quantitative method, analysing secondary data on product profitability from 2019 to 2024 through Revenue Testing, Asset Testing, and Profit Testing into three segments: Pawn, Non-pawn, and other segments. The findings indicate that the pawn segment is the most profitable, meeting the criteria of all three testing methods, while other segments do not. </dc:description>
	<dc:publisher xml:lang="en">Accounting Department, Faculty of Economics and Business, Universitas Hasanuddin</dc:publisher>
	<dc:date>2026-05-31</dc:date>
	<dc:type>info:eu-repo/semantics/article</dc:type>
	<dc:type>info:eu-repo/semantics/publishedVersion</dc:type>
	<dc:type xml:lang="en">Peer-reviewed Article</dc:type>
	<dc:format>application/pdf</dc:format>
	<dc:identifier>https://journal.unhas.ac.id/index.php/akrual/article/view/48235</dc:identifier>
	<dc:identifier>10.26487/akrual.v19i01.48235</dc:identifier>
	<dc:source xml:lang="en">Akrual: Jurnal Bisnis dan Akuntansi Kontemporer; Volume 19 Nomor 01 Year 2026; 105-122</dc:source>
	<dc:source>2829-0615</dc:source>
	<dc:source>1979-1712</dc:source>
	<dc:language>en</dc:language>
	<dc:relation>https://journal.unhas.ac.id/index.php/akrual/article/view/48235/14992</dc:relation>
	<dc:rights xml:lang="en">Copyright (c) 2026 Akrual: Jurnal Bisnis dan Akuntansi Kontemporer</dc:rights>
	<dc:rights xml:lang="en">https://creativecommons.org/licenses/by/4.0</dc:rights>
</oai_dc:dc>