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All Journal AKUNTABILITAS Gorontalo Accounting Journal International Journal of Education, Social Studies, And Management (IJESSM) Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Basic and Applied Accounting Research Journal Jurnal Ekonomi, Manajemen, Ilmu Sosial dan Politik
Junus, Onong
Universitas Gorontalo
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences Other

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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

Abstract

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.
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

Abstract

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.
Co-Authors Abdullah, Julie Ahmad, Rukia Dahu, Marlina Ak. Djou, Nurmat Gusasi, Suwardi Hasan, Wahyudin Hintalo, Indrawati Lakoro, Febriyanti Luawo, Vera Vebrianti Masiaga, Novaliastuti Mustapa, Eka Sri Murni Nurhayati Lagata Olfin Ishak Putra, Ari Kurniawan Rahman, Zubaidah Saprudin Saprudin Saprudin, Saprudin