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Analisis Perbandingan Kinerja Bank Perkreditan Rakyat (BPR) Berdasarkan Metode CAMEL di Kabupaten Gorontalo Onong Junus; Nurhayati Lagata
Akuntabilitas Vol 10, No 1: April 2017
Publisher : Department of Accounting-Faculty of Economic and Business (FEB)

This study aims to determine and compare the performance level of PT. BPR Paro Dana and PT. BPR Asparaga Adiguna Bersama in Kabupaten Gorontalo during the period 2014-2015. By doing the soundness analysis of banks based on CAMEL method. Result of research indicate that PT. BPR Asparaga Adiguna Bersama has a level of performance that one level better if compared with PT. BPR Paro Dana. However, the second condition of BPR is still very far from the word healthy, which is not in accordance with the provisions stipulated by Bank Indonesia. Based on the results of the analysis, the hypothesis that PT. BPR Asparaga Adiguna Bersama has a healthy performance based on CAMEL theory compared to PT. Paro Dana, not received.

The Influence of Professional Ethics and Government Accounting Standards on the Quality of Financial Reporting in Gorontalo Regency Dahu, Marlina Ak.; Abdullah, Julie; Saprudin; Junus, Onong; Hasan, Wahyudin
Basic and Applied Accounting Research Journal Vol 5 No 1 (2025): Basic and Applied Accounting Research Journal
Publisher : Future Science

Show Abstract | Download Original | Original Source | Check in Google Scholar

This study aims to analyze the influence of professional ethics and government accounting standards on the quality of financial reports in Gorontalo Regency. The research employs a regression model. The results show that both professional ethics and government accounting standards collectively have a significant impact on the quality of financial reports. Partial tests also indicate that each independent variable has a positive and significant effect on the quality of financial reports. The determination test (R2) results indicate that professional ethics and government accounting standards can explain approximately 64% of the variation. In conclusion, the application of good professional ethics and appropriate government accounting standards plays an important role in enhancing accountability and transparency in public financial management.

An Analysis of Financial Distress in Village-Owned Enterprises (BUM Desa) in Gorontalo Regency Djou, Nurmat; Abdullah, Julie; Junus, Onong; Saprudin, Saprudin
International Journal Of Education, Social Studies, And Management (IJESSM) Vol. 5 No. 2 (2025): The International Journal of Education, Social Studies, and Management (IJESSM)
Publisher : LPPPIPublishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52121/ijessm.v5i2.776

This study aims to analyze the financial distress conditions of Village-Owned Enterprises (BUM Desa) in Gorontalo Regency. This research uses a quantitative approach with descriptive data analysis techniques using the Springate S-Score model. Data collection was conducted through documentation methods, including stages such as collecting financial reports, performing financial ratio analyses, conducting financial distress analysis, and drawing research conclusions. The financial report data analyzed spans five years (2019–2023), constituting a time-series dataset. The results of the study indicate that, in general, BUM Desa in Gorontalo Regency are not experiencing financial distress. Of the six BUM Desa analyzed, three consistently demonstrated sound financial health over the five-year period, two exhibited fluctuations in financial performance but overall remained within the healthy category, and only one showed a low Springate score. However, this score was not sufficient to classify the enterprise as significantly distressed, as it continued to demonstrate ongoing business activities and adequate liquidity. Thus, it can be concluded that, overall, BUM Desa in Gorontalo Regency are in a financially healthy condition.

Pengaruh Kebijakan Dividen Terhadap Pertumbuhan Laba Lakoro, Febriyanti; Junus, Onong; Rahman, Zubaidah
Jurnal Ekonomi, Manajemen, Ilmu Sosial dan Politik Vol. 2 No. 2 (2025): Jurnal Ekonomi, Manajemen, Ilmu Sosial dan Politik
Publisher : CV. Dalle’ Deceng Abeeayla

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69623/j-emspol.v2i2.67

This research aims to determine the effect of dividend policy on profit growth. This is a quantitative study with an explanatory type of research that explains the relationship or influence between variables. The population in this study consists of 6 cosmetics and household goods companies for the period 2018-2022, with 30 financial report data points. The sampling method used is saturated sampling. This research uses secondary data obtained from the annual financial reports of cosmetics and household goods companies listed on the Indonesia Stock Exchange for the period 2018-2022. The data analysis method used in this research is simple linear regression. The independent variable in this research is the Dividend Policy. The dependent variable in this research is Profit Growth. Based on the analysis results, it shows that simultaneously, the Dividend Policy does not affect Profit Growth.

Dampak Modal Kerja Terhadap Nilai Perusahaan Pada Perusahaan Subsektor Makanan dan Minuman di Bursa Efek Indonesia Ahmad, Rukia; Junus, Onong; Rahman, Zubaidah
Jurnal Ekonomi, Manajemen, Ilmu Sosial dan Politik Vol. 2 No. 3 (2025): Jurnal Ekonomi, Manajemen, Ilmu Sosial dan Politik
Publisher : CV. Dalle’ Deceng Abeeayla

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69623/j-emspol.v2i3.135

This research aims to determine the impact of working capital on firm value. This is a quantitative study that explains the relationship or influence between variables. The sample used consists of 30 companies over the period 2018-2022, with 150 financial report data points. This research uses secondary data obtained from the annual financial reports of food and beverage companies listed on the Indonesia Stock Exchange. The data analysis method used in this research is multiple linear regression. The independent variables in this research are the working capital structure and working capital turnover. The dependent variable in this research is firm value. Based on the analysis results, it shows that, simultaneously, working capital turnover and working capital structure do not affect firm value.

THE INFLUENCE OF SUSTAINABILITY PERFORMANCE ON THE VALUE OF BANKING COMPANIES LISTED ON THE INDONESIA STOCK EXCHANGE Putra, Ari Kurniawan; Junus, Onong; Masiaga, Novaliastuti; Abdullah, Julie; Saprudin, Saprudin
Jurnal Ilmiah Manajemen, Ekonomi, & Akuntansi (MEA) Vol 9 No 2 (2025): Edisi Mei - Agustus 2025
Publisher : LPPM STIE Muhammadiah Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31955/mea.v9i2.5681

In order to increase your company's value and entice investors, you must ensure that your sustainability performance is maintained by adhering to criteria for environmental performance, social performance, and governance performance. The impact of ESG performance indicators on a company's value is examined in this study using Tobin's q. This study takes a look at one banking firm that is listed on the Indonesia Stock Exchange. It uses a 5-year purposive selection technique. This study analyzed the data utilizing multiple regression analysis using a panel data strategy. Findings indicate that ESG (environmental, social, and governance) performance influences company value. The existing literature on the potential effects of ESG data on investment choices and the optimization of company value is expanded upon by this study. In order for investors to make well-informed choices on which companies to put their money into, this study emphasizes the importance of ESG performance in company operations.

The Influence of the Audit Committee and Company Age on the Financial Report Quality of Energy Sector Companies Listed on the Indonesia Stock Exchange Hintalo, Indrawati; Junus, Onong; Masiaga, Novaliastuti; Ishak, Olfin
International Journal Of Education, Social Studies, And Management (IJESSM) Vol. 5 No. 2 (2025): The International Journal of Education, Social Studies, and Management (IJESSM)
Publisher : LPPPIPublishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52121/ijessm.v5i2.721

This study aimed to analyze the effect of the audit committee and company age on the quality of financial statements in energy sector companies listed on the Indonesia Stock Exchange (IDX). The research sample consisted of 15 companies selected using purposive sampling method based on certain criteria, such as being listed on the IDX main board, having annual financial reports during the 2017-2022 period, and reporting positive profits. The method used in this research is a quantitative approach with multiple linear regression analysis used to test the hypothesis. The results showed that the audit committee had no significant effect on the quality of financial statements, while the age of the company had a negative effect. This finding indicates that the longer the company operates, the possibility of declining financial statement quality, which can be caused by factors such as suboptimal accounting practices or a decrease in the effectiveness of corporate governance. Therefore, stricter oversight is needed to ensure transparency and accountability of financial statements in the energy sector.

An Analysis of Financial Distress in Village-Owned Enterprises (BUM Desa) in Gorontalo Regency Djou, Nurmat; Abdullah, Julie; Junus, Onong; Saprudin, Saprudin
International Journal Of Education, Social Studies, And Management (IJESSM) Vol. 5 No. 2 (2025): The International Journal of Education, Social Studies, and Management (IJESSM)
Publisher : LPPPIPublishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52121/ijessm.v5i2.776

This study aims to analyze the financial distress conditions of Village-Owned Enterprises (BUM Desa) in Gorontalo Regency. This research uses a quantitative approach with descriptive data analysis techniques using the Springate S-Score model. Data collection was conducted through documentation methods, including stages such as collecting financial reports, performing financial ratio analyses, conducting financial distress analysis, and drawing research conclusions. The financial report data analyzed spans five years (2019–2023), constituting a time-series dataset. The results of the study indicate that, in general, BUM Desa in Gorontalo Regency are not experiencing financial distress. Of the six BUM Desa analyzed, three consistently demonstrated sound financial health over the five-year period, two exhibited fluctuations in financial performance but overall remained within the healthy category, and only one showed a low Springate score. However, this score was not sufficient to classify the enterprise as significantly distressed, as it continued to demonstrate ongoing business activities and adequate liquidity. Thus, it can be concluded that, overall, BUM Desa in Gorontalo Regency are in a financially healthy condition.

Perencanaan dan Penganggaran Responsif Gender terhadap Efektivitas Pelaksanaan Anggaran Organisasi Perangkat Daerah Luawo, Vera Vebrianti; Saprudin, Saprudin; Junus, Onong; Hasan, Wahyudin
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.v8i1.4466

This study aims to analyze the effect of Gender-Responsive Planning and Budgeting on the effectiveness of budget implementation in Regional Government Organizations (OPD) in Gorontalo Regency. Involving 64 respondents from 32 OPDs and using multiple regression analysis, the results show that Gender-Responsive Planning does not have a significant effect due to the mismatch between budget realization and the planned targets. In contrast, Gender-Responsive Budgeting has a significant effect; however, limited budget allocations, particularly the decrease in General Allocation Funds (DAU), hinder gender equality programs. Therefore, the Inspectorate’s supervision is essential to ensure consistency between planning, budgeting, and budget implementation.

Hubungan Korelasional Antara Kompetensi Manajerial dan Sistem Kontrol Internal Terhadap Kinerja Keuangan Pemerintah Provinsi Gorontalo Junus, Onong; Abdullah, Julie
Gorontalo Accounting Journal Volume 1 Number 1 April 2018
Publisher : Universitas Gorontalo

This study aimed to analyze the correlation relationship between managerial competence and control systems to the financial performance of Gorontalo Provincial Government. A total of 648 employees of the finance department and samples taken as many as 247 respondents by formula Slovin. Data from the questionnaires were analyzed using Structural Equation Model using AMOS aid 18.The results found that the internal control system directly and not significant positive effect on financial performance. Means the internal control system has been implemented, but has not been able to achieve results that match the input, process, output, outcome, benefit and impact as an assessment of the organization's financial performance. Direct managerial competence dominant influence positive and significant impact on the financial performance of the organization. Means an employee-owned managerial competence are good and support the achievement of the work in the field of appropriate financial inputs, processes, outputs, outcomes, benefits and impact as well as the assessment of financial performance to the principles of management in the financial sector.

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