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All Journal JRAK: Jurnal Riset Akuntansi dan Komputerisasi Akuntansi Jurnal Dimensi Gorontalo Accounting Journal Jurnal Ilmiah Akuntansi dan Bisnis Jurnal Ilmiah Akuntansi Kesatuan Insan Cita Jurnal Pengabdian Kepada Masyarakat JSAP : Journal Syariah and Accounting Public International Journal of Education, Social Studies, And Management (IJESSM) Bussman Journal : Indonesian Journal of Business and Management Jurnal Ekonomika Dan Bisnis KINDAI : Kumpulan Informasi dan Artikel Ilmiah Manajamen dan Akuntansi PERADABAN JOURNAL of ECONOMIC and BUSINESS Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Basic and Applied Accounting Research Journal

Abdullah, Julie

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Author-ID : 1136584

Agriculture, Biological Sciences & Forestry Arts Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Public Health Social Sciences Other

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Analisis Perkembangan Kinerja Keuangan Perusahaan Abdullah, Julie; Hasanuddin, Hasanuddin; Lamuda, Ilyas; Uno, Rahmat
Gorontalo Accounting Journal Volume 7 Nomor 2 October 2024
Publisher : Universitas Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32662/gaj.v7i2.4117

This study analyzes the financial performance of manufacturing companies listed on the Indonesia Stock Exchange (IDX) during and after the Covid-19 pandemic. Using activity, profitability, and liquidity ratios, the results show that most companies experienced financial performance fluctuations. Activity and profitability ratios remained below industry standards, while liquidity ratios varied, with some companies maintaining their ability to meet short-term obligations. This study highlights the need for improved operational efficiency and financial strategies to achieve optimal performance.

Penyusutan Aset Tetap Kenderaan Bermotor Abdullah, Julie; Hasan, Wahyudin; Djarangkala, Azwar
Gorontalo Accounting Journal Volume 4 Nomor 2 October 2021
Publisher : Universitas Gorontalo

Fixed assets of motorized vehicles have a relatively short useful life compared assets such as structures and buildings. Besides from that, this object is very prone to loss, damage, and constant depreciation. To minimize the risk in estimating depreciation of fixed assets on a time frame scale, good asset plan is necessary. The goal of this article is to find out which Bone Bolango Regency Financial and Asset Management Agency manages the depreciation of motorized vehicle in the financial statements. The analysis tool use the straight-line method to assess fixed assets, as well as the method used is quantitative descriptive, the aim of obtaining an objective picture of the implementation of depreciation of fixed assets in accordance with Government Regulation Number 71 of 2010 based on financial statement data period 2020. From the results of the research showed that In the activity of determining the value of BPKAD Bone Bolango district not yet in accordance with Government Accounting Standards No. 07 contained in Government Regulation Number 71 of 2010 concerning Government Accounting Standards. In principles of the accounting activity of depreciation of assets, primarily motorized vehicles, the activity of determining the useful life of assets and the depreciation of assets calculation activities of institutional motorized vehicle assets has matched PSAP number 7.

Analisis Faktor-Faktor Yang Mempengaruhi Kebijakan Dividen Rahman, Olivia Anastasia; Hasanuddin, Hasanuddin; Abdullah, Julie
Gorontalo Accounting Journal Volume 5 Nomor 2 October 2022
Publisher : Universitas Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32662/gaj.v5i2.1949

Dividend policy is a decision in using profits, whether the profits earned by the company will be distributed to shareholders as dividends or will be retained in the form of retained earning to finance investments in the future. The pharmaceutical sub-sector has a high investment realization value and in relation to dividends, investors definitely want a return, one of which is through dividends. This study takes 4 variabel as factors that influence dividend policy, including profitability (ROA), leverage (DER), liquidity (CR), and firm size. The research method uses multiple linear regression analysis with an observation period of 7 years.The results of the study reveal that simultaneously the variables of profitability (ROA), leverage (DER), liquidity (CR), and firm size have a significant effect on dividend policy in the pharmaceutical sub-sector. Partially, only the liquidity variable (CR) has a significant effect on dividend policy, while the profitability (ROA), leverage (DER) and firm size variables has no significant effect on dividend policy in pharmaceutical sub-sector.

Pengaruh Perilaku Organisasi dan Penerapan Standar Akuntansi Pemerintahan terhadap Sistem Keuangan Desa Gusasi, Suwardi; Saprudin, Saprudin; Masiaga, Novaliastuti; Abdullah, Julie; Junus, Onong
Gorontalo Accounting Journal Volume 8 Number 1 April 2025
Publisher : Universitas Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32662/gaj.v8i1.4465

This study aims to analyze the influence of organizational behavior and the implementation of government accounting standards on the village financial system (SISKEUDES) in Gorontalo Regency. The research employs a quantitative approach by involving village treasurers as respondents. The findings reveal that organizational behavior does not have a significant effect on the village financial system. This condition is suspected to be related to non-compliance with procedures, lack of transparency, and weak coordination within the village organization. On the other hand, the implementation of government accounting standards has a positive effect on the village financial system. This indicates that a good understanding of accounting standards by village officials can encourage the preparation of more accurate, transparent, and accountable financial reports.

Pengaruh Intellectual Capital dan Ukuran Perusahaan Terhadap Profitabilitas Perbankan di Bursa Efek Indonesia Ishak, Sucindah; Abdullah, Julie; Saprudin, Saprudin; Hasan, Wahyudin
Jurnal Ilmiah Akuntansi & Bisnis Vol 9 No 1 (2024)
Publisher : Universitas Pendidikan Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38043/jiab.v9i1.5108

Penelitian ini bertujuan untuk mengkaji pengaruh intelectual capital dan ukuran perusahaan terhadap profitabilitas pada perusahaan perbankan yang terdaftar di Bursa Efek Indonesia. Perusahaan besar memiliki stabilitas kinerja yang lebih baik dan kemampuan menghasilkan profitabilitas yang tinggi, sementara intellectual capital berfungsi sebagai aset tak berwujud yang meningkatkan daya saing dan kinerja perusahaan. Data penelitian menunjukkan bahwa beberapa perusahaan mengalami penurunan laba bersih yang signifikan selama periode 2019-2022, terutama akibat pandemi Covid-19. Penelitian ini menggunakan model regresi untuk menguji pengaruh variabel independent terhadap variabel dependent. Berdasarkan analisis, ditemukan bahwa secara parsial intellectual capital dan ukuran perusahaan keduanya memiliki pengaruh positif dan signifikan terhadap profitabilitas. Intellectual capital menjadi indikator objektif untuk menilai keberhasilan bisnis dan kemampuan perusahaan dalam menghasilkan profit, sementara perusahaan dengan ukuran lebih besar cenderung memiliki kinerja yang lebih baik dan profit lebih tinggi. Secara simultan, kedua variabel ini memberikan kontribusi signifikan terhadap profitabilitas, menunjukkan pentingnya intellectual capital dan ukuran perusahaan dalam meningkatkan kinerja finansial.

Keripik Daun Singkong Sebagai Arternatif Usaha di Desa Mootilango Kecamatan Anggrek Kabupaten Gorontalo Utara Hasan, Wahyudin; Hilala, Abdul Muis; Abdullah, Julie; Moonti, Roy Marthen; Ernikawati, Ernikawati; Ismail, Nurwita; Rasid, Ayub Usman; Novriansyah, Mohammad Arif; Gani, Roydah; Biongan, Ahiar; Ishak, Olfin; Harun, Nur Istiyan; Pauweni, Lisna; Yakup, Anggita Permata; Rahman, Zubaidah; Olii, Muhammad Umsini Putra; Nuna, Muten; Paramata, Yeni; Kodai, Dince A; Pido, Rivaldo
Insan Cita : Jurnal Pengabdian Kepada Masyarakat Vol 4, No 2 (2022): Agustus 2022 - Insan Cita : Jurnal Pengabdian Kepada Masyarakat
Publisher : Universitas Gorontalo

Tujuan pengabdian ini yakni untuk memberikan pelatihan dan pendampingan kepada kelompok masyarakat tentang mengolah tanaman singkong menjadi keripik daun singkong. Metode yang digunakan yakni pendekatan langsung kepada masyarakat dan mengundang masyarakat untuk mengikuti sosialisasi pembuatan keripik daun singkong. Hasil pelaksanaan pengabdian yakni kelompok masyarakat mendapatkan pengalaman dan informasi baru tentang bagaimana mengolah tanaman lokal menjadi olahan yang memiliki nilai ekonomis. Harapannya dengan kegiatan pengabdian ini maka tercipta kesadaran masyarakat untuk berinovasi memanfaatkan tanaman lokal sebagai alternatif usaha dan dengan usaha tersebut dapat meningkatkan penghasilan tambahan bagi masyarakat

The Effect of Earnings Management, Liquidity, and Leverage on Tax Aggressiveness Mustapa, Eka Sri Murni; Junus, Onong; Saprudin; Abdullah, Julie; Hasan, Wahyudin
Basic and Applied Accounting Research Journal Vol 4 No 2 (2024): Basic and Applied Accounting Research Journal
Publisher : Future Science

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.11594/baarj.04.02.09

This research aims to examine the influence of Profit Management, Liquidity, Leverage on Tax Aggressiveness. This research is a type of quantitative research using secondary data. The population in this study are mining companies listed on the Indonesia Stock Exchange for the 2018-2022 period. The sample used a purposive sampling method with a total sample of 65 consisting of 13 companies. This research uses SPSS 22. Based on the results of this research, it shows that Profit Management partially has no effect on Tax Aggressiveness because managers do not use earnings management to carry out tax aggressiveness. The Liquidity Ratio partially has a negative and significant effect on Tax Aggressiveness, because a liquidity percentage of 73% means that the company has a 73% ability to pay its short-term obligations including the tax burden. The leverage ratio partially has a negative and significant effect on Tax Aggressiveness. This research found a leverage effect of 53% where a company has high debt, so the company will tend to choose to pay its debt. Simultaneously (together) the variables Profit Management, Liquidity Ratio and Leverage Ratio have a negative and significant effect on Tax Aggressiveness.

Analisis Efektivitas Pengelolahan Dana Bantuan Operasional Sekolah (BOS) Di SMA Negeri 1 Telaga Kabupaten Gorontalo Antika, Ririn; Abdullah, Julie; Hasan, Wahyudin
Jurnal Ekonomika Dan Bisnis (JEBS) Vol. 3 No. 2 (2023): Mei - Agustus
Publisher : CV. ITTC INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47233/jebs.v3i2.721

The purpose of this study is to analyze the effectiveness of the manement of School Operational Assistance (BOS) funds. The methods used in this study are quantitative methods, data collection techniques with observation, interviews and documentation. The results of the study showed that the BOS funds at SMA Negeri 1 Telaga were evvetife because the school budget activity plan (RKAS) and budget realization are in accordance with what was previously budgeted so that it is said to be effective

ANGGARAN KINERJA MELALUI PENDEKATAN VALUE FOR MONEY DI KABUPATEN BONE BOLANGO Afni, Meyke Nur; Abdullah, Julie; Junus, Onong; Saprudin, Saprudin; Masjhur, Mohamad Abdul Radjak
KINDAI Vol 21 No 3 (2025): KINDAI
Publisher : JURNAL KINDAI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35972/kindai.v21i3.2433

Implementing government financial management involves periodic evaluation of the implementation of the financial management system. One way of organizing the state and managing government finances is by using the concept of value for money. Value for money, often called economics, efficiency, and effectiveness, can be used to evaluate local government performance through performance-based budgeting. The data collection technique in this study is documentation by collecting data using the Budget Realization Report (LRA) 2018-2023. The analysis technique used is the economic, efficiency, and effective ratio formula. The results showed that from 2018 to 2021, the financial performance of the Bone Bolango Regency Government was said to be economical, the efficiency ratio of the financial performance of the Bone Bolango Regency Government from 2018 to 2023 was declared less efficient, and in 2018-2023, it was said to be effective. Keywords: performance based budget, financial performance, value for money

Penerapan Akuntansi Sektor Publik, Transparansi Laporan Keuangan, dan Kepatuhan Regulasi dalam Mendorong Akuntabilitas Kinerja Pemerintah Usman, Ammaiya; Abdullah, Julie; Saprudin, Saprudin; Masjhur, Mohamad Abdul Radjak; Bilondatu, Nikma
Peradaban Journal of Economic and Business Vol. 5 No. 1 (2026): In Progress
Publisher : Pustaka Peradaban

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59001/pjeb.v5i1.810

This study examines the impact of public sector accounting implementation, financial reporting transparency, and regulatory compliance on the performance accountability of local government agencies in Gorontalo City. Using a quantitative survey method, data were gathered through questionnaires administered to financial officials across various local government units. The results demonstrate that while financial reporting transparency significantly and positively affects performance accountability, public sector accounting implementation and regulatory compliance do not show a significant influence. These findings suggest that existing accounting systems and regulations are often treated as mere administrative formalities rather than being effectively internalized to drive substantive accountability. Theoretically, this research highlights the gap between systemic design and practical execution in public sector management. Practically, it implies an urgent need for local governments to transcend symbolic compliance by strengthening transparency mechanisms through accessible, user-friendly financial disclosures. Furthermore, enhancing human capital through performance-based training and intensifying internal oversight are critical to ensuring that accounting practices and regulations tangibly improve public service quality and communal trust. Penelitian ini menganalisis pengaruh implementasi akuntansi sektor publik, transparansi laporan keuangan, dan kepatuhan regulasi terhadap akuntabilitas kinerja instansi pemerintah di Kota Gorontalo. Dengan menggunakan metode survei kuantitatif, data dikumpulkan melalui kuesioner yang disebarkan kepada pejabat pengelola keuangan di berbagai unit kerja perangkat daerah. Hasil penelitian menunjukkan bahwa meskipun transparansi laporan keuangan berpengaruh positif dan signifikan terhadap akuntabilitas kinerja, implementasi akuntansi sektor publik dan kepatuhan regulasi tidak menunjukkan pengaruh yang signifikan. Temuan ini mengindikasikan bahwa sistem akuntansi dan regulasi yang ada sering kali dianggap sebatas formalitas administratif dan belum terinternalisasi secara efektif untuk mendorong hasil akuntabilitas yang substantif. Secara teoretis, penelitian ini menyoroti adanya celah antara desain sistemik dan praktik pelaksanaan dalam manajemen sektor publik. Secara praktis, hasil penelitian ini menegaskan kebutuhan mendesak bagi pemerintah daerah untuk melampaui kepatuhan simbolis dengan memperkuat mekanisme transparansi melalui publikasi keuangan yang mudah diakses dan dipahami masyarakat. Selain itu, peningkatan kualitas sumber daya manusia melalui pelatihan akuntansi berbasis kinerja dan penguatan pengawasan internal diperlukan untuk memastikan bahwa praktik akuntansi dan regulasi benar-benar mampu meningkatkan kualitas pelayanan publik dan kepercayaan masyarakat.

Co-Authors Abd Mutalib, Susanti Abdullah, Winarsih Abdullah, Yunita Damayanti Afni, Meyke Nur Anggita Permata Yakup Antika, Ririn Bilondatu, Nikma Biongan, Ahiar Botutihe, Syamsurizal Dahu, Marlina Ak. Djarangkala, Azwar Djou, Nurmat ernikawati, ernikawati Gani, Roydah Gude, Maksum Gusasi, Suwardi Harun, Nur Istiyan Hasan, Meryanti Hasan, Wahyudin Hasanuddin Hasanuddin Hilala, Abdul Muis Ishak, Sucindah Ismail Ibrahim Ismail, Nurwita Junus, Onong Karundeng, Deby Rita Kodai, Dince A Lamuda, Ilyas Masiaga, Novaliastuti Masjhur, Mohamad Abdul Radjak Moh. Rolli Paramata Moonti, Roy Marthen Mustapa, Eka Sri Murni Napu, Suciati Novriansyah, Mohammad Arif Nuna, Muten Nurannisa Hippy, Mega Olfin Ishak Olii, Muhammad Umsini Putra Paramata, Yeni Pauweni, Lisna Pido, Rivaldo Putra, Ari Kurniawan Rahman, Olivia Anastasia Rahman, Zubaidah Rasid, Ayub Usman Runtukahu, Resita Olivya Saprudin Saprudin . Saprudin Saprudin, Saprudin Suaiba, Haidar Rizki Suyanto, Moh. Afan Umar, Reply Jusuf Uno, Rahmat Usman, Ammaiya Veronica Wongkar, Filly Yakup Yakup Yusup, Mercy

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