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All Journal Sinkron : Jurnal dan Penelitian Teknik Informatika Owner : Riset dan Jurnal Akuntansi Gorontalo Accounting Journal Budimas : Jurnal Pengabdian Masyarakat Jurnal Pengabdian pada Masyarakat Ilmu Pengetahuan dan Teknologi Terintegrasi Penamas: Journal of Community Service Jurnal Abdimas
Asmoro, Wiwiek Kusumaning
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Religion Arts Humanities Automotive Engineering Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Health Professions Social Sciences Other

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Journal : Gorontalo Accounting Journal

 1 
Pengaruh Profitabilitas, Carbon Emission Disclosure, dan Green Accounting terhadap Nilai Perusahaan Setianingsih, Novie Astuti; Asmoro, Wiwiek Kusumaning; Putranti, Eti; Andari, Atik Tri
Gorontalo Accounting Journal Volume 8 Number 2 October 2025
Publisher : Universitas Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32662/gaj.v8i2.4473

Abstract

This study aims to analyze the effect of profitability, green accounting, and carbon emission disclosure on firm value in the mining sector listed on the Indonesia Stock Exchange. This research employs a quantitative approach with a sample of 32 mining companies during the 2021–2024 period, selected using a purposive sampling method. Data analysis was conducted using descriptive statistics, classical assumption tests, and multiple linear regression analysis. The results show that profitability and carbon emission disclosure have a positive and significant effect on firm value, while green accounting has no significant effect. These findings indicate that investors tend to place greater value on financial performance and environmental transparency than on the implementation of green accounting practices in determining firm value.
Pengaruh Penerapan SAK EMKM, Sistem Informasi Akuntansi, dan Ukuran Usaha Terhadap Kualitas Laporan Keuangan Andari, Atik Tri; Asmoro, Wiwiek Kusumaning; Setianingsih, Novie Astuti; Fitriani, Dwi Rahma
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.v8i1.3826

Abstract

This study aims to analyze the influence of the implementation of the Financial Accounting Standards for Micro, Small, and Medium Entities (SAK EMKM), accounting information systems, and business size on the quality of financial statements. The subjects of this study are MSMEs engaged in the tofu processing industry located in the city of Kediri. This research uses multiple linear regression analysis. The results show that the implementation of SAK EMKM has a significant influence on the quality of financial statements. In addition, accounting information systems also have an effect on financial statement quality. Likewise, business size is proven to influence the quality of financial statements. Simultaneously, accounting information systems and business size collectively affect the quality of financial statements.
Pengaruh Transparansi Perubahan Alokasi Dana Prodamas Guna Penyaluran Bantuan Covid-19 Setianingsih, Novie Astuti; Asmoro, Wiwiek Kusumaning; Andari, Atik Tri
Gorontalo Accounting Journal Volume 4 Nomor 2 October 2021
Publisher : Universitas Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (196.096 KB) | DOI: 10.32662/gaj.v4i2.1730

Abstract

The Community Empowerment Program (Prodamas) of the City of Kediri is a program to empower the people of the City of Kediri to increase the development and income of the City of Kediri. With this Covid-19, Prodamas funds were diverted to the distribution of funds for the Covid-19 response. The purpose of this research is to test and analyze the transparency of changes in the allocation of Prodamas funds for the distribution of Covid-19 funds in the City of Kediri. The method used is descriptive quantitative by distributing questionnaires using a Liker scale which is carried out in the city of Kediri which is distributed to 46 urban villages. Research design used to test the hypothesis, in this study using a computer program SPSS 24.0 for Windows. The t-test of the effect of transparency on the distribution of Covid-19 aid funds obtained 27,528 1.971 or a p-value of 0.000 accepted at a significance level of 5% (p 0.05). This means that transparency affects the distribution of Covid-19 aid funds and Ha is declared accepted. The F test of the effect of transparency on the distribution of covid-19 aid funds obtained that Pcount is greater than Ptable, namely 1428.23 3.087 with a p-value of 0.000 accepted at the 5% significance level, meaning that the regression model is accepted, then the model of the effect of transparency on the distribution of covid-19 aid funds, Ha accepted. It was concluded that transparency had a significant positive effect on the distribution of funds for Covid-19.
Pengaruh Persepsi Intensitas Pelatihan Dan Persepsi Kesiapan Pada Pelaporan Keuangan Berdasarkan SAK EMKM Andari, Atik Tri; Putranti, Eti; Setianingsih, Novie Astuti; Asmoro, Wiwiek Kusumaning
Gorontalo Accounting Journal Volume 7 Nomor 1 April 2024
Publisher : Universitas Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32662/gaj.v7i1.3490

Abstract

The quality of financial reports describes the performance of the business being run. Financial reporting by MSMEs uses SAK EMKM, so intensive training and readiness is required in preparing financial reports. This research aims to analyze perceptions of training intensity and perceptions of readiness in preparing financial reports based on SAK EMKM. The MSMEs in question are MSMEs in the manufacturing industry in Kediri City. This research uses a questionnaire distributed to MSME owners. This research uses multiple linear regression with the SPSS application. The results of this research indicate that perceptions of training intensity and perceptions of readiness influence the preparation of financial reporting based on SAK EMKM.
Co-Authors Aalin, Elmi Rakhma Abidatul Izzah Alawia, Mutia Tsalitsa Athoillah, Ahmad Saifi Atik Tri Andari, Atik Tri Bahtiar, Ahmad Doni Mutiara Fitriani, Dwi Rahma Hendra Kusuma Putranti, Eti Ratna Widyastuti, Ratna Riswan Eko Wahyu Susanto, Riswan Eko Wahyu Sari, Hanifah Puspita Setianingsih, Novie Astuti setianingsih, novie astuti Setiati, Fita Setiawan, Mohamad Arief Toga Aldila Cinderatama