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All Journal El Dinar JABE (Journal of Accounting and Business Education) Jurnal Abdimas BSI: Jurnal Pengabdian Kepada Masyarakat Jurnal Ecodemica : Jurnal Ekonomi Manajemen dan Bisnis JMM (Jurnal Masyarakat Mandiri) SEIKO : Journal of Management & Business Neraca Keuangan : Jurnal Ilmiah Akuntansi dan Keuangan Gorontalo Accounting Journal Almana : Jurnal Manajemen dan Bisnis Competitive Jurnal Akuntansi dan Keuangan Kurs : Jurnal Akuntansi, Kewirausahaan dan Bisnis JE (Journal of Empowerment) Performance : Jurnal Bisnis dan Akuntansi Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Abdimas Galuh: Jurnal Pengabdian Kepada Masyarakat Jurnal Pengabdian dan Peningkatan Mutu Masyarakat (JANAYU) Jurnal Ilmiah Wahana Pendidikan Jurnal Pengabdian kepada Masyarakat Jurnal Akuntansi, Manajemen, Bisnis dan Teknologi Bulletin of Community Engagement Jurnal Manajemen dan Bisnis JRAP (Jurnal Riset Akuntansi dan Perpajakan) West Science Accounting and Finance Prosiding Seminar Nasional dan Call Paper STIE Widya Wiwaha Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah E-JURNAL AKUNTANSI
Nasihin, Ihsan
Univeritas Buana Perjuangan Karawang
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Biochemistry, Genetics & Molecular Biology Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Nursing Public Health Social Sciences Other

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Journal : Gorontalo Accounting Journal

 1 
Sistem Informasi Akuntansi Dan Pengendalian Internal Atas Pembelian Bahan Baku Lasmini, Lilis; Nasihin, Ihsan; Nurdiansyah, Hendri
Gorontalo Accounting Journal Volume 6 Nomor 1 April 2023
Publisher : Universitas Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32662/gaj.v6i1.2621

Abstract

The purpose of this study is to determine the implementation of purchasing accounting information systems and internal control over the purchase of raw materials. This study uses a qualitative method using an interpretive paradigm and a case study approach. The data used in this study are primary data, such as the company's organizational structure, operational system procedures, and enterprise resource planning systems that are implemented in the company. The results of the research that has been done show that PT Standard Indonesia Industri (SII) at the time of implementing the accounting information system and internal control of raw materials had good and neat documents related to purchases, making it easier to record. Plus PT Standard Indonesia Industri (SII) has procedures or standard operating procedures that are good enough so that they can maintain and control the stock of raw materials for the production process.
Faktor Penentu Nilai Perusahaan: Peran Ukuran Perusahaan dan Profitabilitas di Indonesia Nasihin, Ihsan; Purwandari, Dian; Ardiansyah, Hendri Nur; Kartika, Erawati; Prawatiningsih, Desty
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.v8i1.4007

Abstract

This study aims to analyze the influence of company size and profitability on company value in property and real estate companies listed on the Indonesia Stock Exchange (IDX) for the 2020-2023 period. The study used a quantitative method with multiple linear regression analysis. Secondary data from the company's financial statements is used, including total assets, Return on Assets (ROA), and Price to Book Value (PBV). Classical assumption tests are performed to ensure the feasibility of the model, including normality, multicollinearity, heteroscedasticity, and autocorrelation tests. The results show that company size and profitability have a positive and significant influence on the value of the company both partially and simultaneously. The Adjusted R² coefficient of 52.1% shows that these two variables together are able to explain the variation in the company's value. This research emphasizes the importance of company management in improving operational scale and efficiency to create higher value for shareholders.
Co-Authors Agung, Qoyum Muhammad Agustin, Nito Alhendi, Osama Andriansyah, Hendri Nur Ardiansyah, Hendri Nur Arimurti, Trias Ascaryan Rafinda Astriani, Devi Aulia, Rezika Syabna Azmi, Alya Dian Nurul Ceacilia Srimindarti Christina Tri Setyorini Dharmawan, Hardiana Djohan S, Amanda Juliana Fatihah, Dhea Imroatul Fauziah Rahman Fillomena Ratih, Maria Fitri, Anggita Fitriana, Avincennia Vindy Imroatul Fatihah, Dhea Kartika, Erawati Lilis Lasmini Lisiantara, Gregorius Anggana Listyawati, Ika Lukita, Carolyn Maria Hendriani Meliana Puspitasari Mubaroq, Afiq Chamim NENI SUMARNI, NENI Netti Nurlenawati Ningrum, Kristina Ayu Nur Ardiansyah, Hendri Nur Hita, Hafizha Nuraeni Nuraeni Nurdiansyah, Hendri Nurfadila, Dida Oktaviani, Susi Pancawati Hardiningsih Prawatiningsih, Desty Purwandari, Dian Purwanti, Yuniasih Puspitasari, Meliana Rahmajati, Emir Surya Rismayadi, Budi Rodiyah, Elis Safrizal Safrizal Samsul Hidayat Septiawati, Rohma Shokoshoci, Norika Siska Komala Dewi Siti Maghfiroh Solihawati, Rahayu Suherman, Enjang Sujaya, Fista Apriani Syifa Pramudita Faddila Syifa Pramudita Faddila Tegar, Glorius Vioni, Nani Wati, Risma Yanti Yanti Zahranie, Aurora Maulida Zubeir Rangkuti, Ahmad