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Gorontalo Accounting Journal
Published by Universitas Gorontalo
ISSN : 26142074     EISSN : 26142066     DOI : -
Core Subject : Economy,
Economics, Econometrics & Finance
Ruang lingkup jurnal ini meliputi (1) Akuntansi Manajemen, (2) Akuntansi Sektor Public, (3) Akuntansi Keuangan, (4) Auditing, (5) Perpajakan, (6) Akuntansi Syariah. serta Bidang Akuntansi lainnya.
Arjuna Subject : -
Articles 7 Documents
 1 
Search results for , issue "Volume 1 Number 1 April 2018" : 7 Documents clear
Pengaruh Pajak Daerah, Retribusi Daerah, terhadap Kemampuan keuangan Daerah Kabupaten Gorontalo Saprudin, Saprudin
Gorontalo Accounting Journal Volume 1 Number 1 April 2018
Publisher : Universitas Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (302.543 KB) | DOI: 10.32662/gaj.v1i1.79

Abstract

This study aims to identify, analyze, test and provide empirical evidence as to what the relationship variables Local Taxes, Levies, on Financial Capability.Type This research is associative which aims to determine the relationship between two or more variables, relations who want to study in this study is causal (causal) to analyze the relationships between the variables with other variables and how a variable affects other variables.Research Shows that one). Local Taxes positive effect on the ability of the Regional Financial Daerah.2). Retribution positive effect on the ability of the Regional Local Finance rejected. Levies according to Law No. 34 of 2000 is local charges as payment for specific services or special licensing is provided and / or supplied by the local government for the benefit of private persons or entities. Equal to the tax, retribution is also a positive influence on the Regional Financial Capability area.
Faktor-faktor Yang Mempengaruhi Penyusunan Anggaran Berbasis Kinerja di Pemerintah Provinsi Gorontalo Hasan, Wahyudin
Gorontalo Accounting Journal Volume 1 Number 1 April 2018
Publisher : Universitas Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (283.301 KB) | DOI: 10.32662/gaj.v1i1.67

Abstract

This study aims to describe the factors that influence the performance-based budgeting Gorontalo provincial government by using descriptive research method approach. As for the background of this research is with the issuance of Law No. 17 of 2003 on State Finance which includes a variety of fundamental changes in the approach to budgeting. Such changes would require the support system that is more responsive budgeting, which could facilitate efforts to meet society's demands for improved government performance in the areas of development, quality of service and efficiency of resource utilization.Seeing the conditions in local and central government and supported by the applicable rules then it should budgeting system in Indonesia is still input-based budgeting system was replaced with that is able to respond to those changes. In its place is the State Budget Based on Job Performance or term that is more commonly used is the Performance-Based Budgeting. The process of drafting and targets to be achieved from performance-based budgeting system illustrates the opportunity for the regions to develop vision and mission and realize the wishes and expectations of society in accordance with the potential of the area in question.
Analisis Perlakuan Akuntansi Konstruksi Pengerjaan Dalam Penyajian Laporan Keuangan pada Dinas Pekerjaan Umum Kota Gorontalo Rahman, Zubaidah
Gorontalo Accounting Journal Volume 1 Number 1 April 2018
Publisher : Universitas Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (279.872 KB) | DOI: 10.32662/gaj.v1i1.80

Abstract

As for the purpose of this research was to determine the Accounting Treatment of Construction In the execution of the Financial Statements in the Public Works Department of the city of Gorontalo. How Accounting Treatment Construction In the execution of the Financial Statements in the Public Works Department of the city of GorontaloBased on the results presented earlier, it was found that the acquisition of fixed assets construction in progress on the means Public Dungingi Terminal and Pump House on the balance sheet at the Public Works Department of the city of Gorontalo not comply Treatment accounting, this can be seen in table 5.3 above, which shows the value of property and equipment construction in progress, construction in progress account in 2013 as records have been adjusted in the accounting treatment of Rp 6,725,491,000.00, it has been an accumulation value acquisition fixed assets construction in progress means Dungingi and Houses Public Terminal Pompatetapi not include the costs inherent in current procurement transactions means Dungingi Public Terminal and Pump house facilities
Pengaruh Penerapan Dimensi Value For Money Terhadap Akuntabilitas Publik Pada Dinas Kesehatan Kabupaten Pohuwato Abdullah, Julie
Gorontalo Accounting Journal Volume 1 Number 1 April 2018
Publisher : Universitas Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (307.118 KB) | DOI: 10.32662/gaj.v1i1.68

Abstract

This study aims to determine the effect of dimensional Value For Money to the public accountability at the Department of Health Pohuwato. As for the background of this study because of the negative phenomena that occur in the application of the dimensions of value for money that is stronger demands for accountability by the public on public institutions, both at central and local levels. Application of dimension value for money is very necessary both to manage and use resources owned by the organization as well as a form of public sector organizations to the public over the public resources entrusted to the organization.In addition, low-dimensional application value for money causes decreased levels of government accountability and increase the risk of investment and reduce the ability to compete with other public sector organizations were similar.
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

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (404.153 KB) | DOI: 10.32662/gaj.v1i1.83

Abstract

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.
Pengaruh Investasi Asset Jangka Pendek Dan Aktiva Terhadap Laba Usaha Pada Pt. Taspen (Persero) Lamuda, Ilyas
Gorontalo Accounting Journal Volume 1 Number 1 April 2018
Publisher : Universitas Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (519.329 KB) | DOI: 10.32662/gaj.v1i1.69

Abstract

This study was to determine the effect of Short-Term Investments and Assets Assets in generating profits in the company PT. Taspen. The method of analysis used qualitative methods That is explained and analyzed by descriptive data. Quantitative methods to study whether the Short-term investment is profitable or not, can be determined either by the method Accounting Rate Of Return (ARR) That method that measures the level of profit from investments used to gain tersebut.dan the return on investment assets at PT. Taspen. To test the hypothesis then performed calculations using multiple linear regression analysis. Furthermore pengelohan data and hypothesis testing will be assisted by a computer program Softwere SPSS (Statistical Service and Solution product).Research shows that variable Short Term Asset Investments concluded that simultaneous effect relationship is negative and insignificant. But in partial, it provides a significant and positive effect on earnings. Assets Investments variable and not significant positive effect on earnings, but in partial, it provides a significant and positive effect on earnings.
Pengaruh Perlakuan Akuntansi Aktiva Tetap Terhadap Kewajaran Pelaporan Keuangan Pada CV. Sinar Krida Marisa Masiaga, Novaliastuti
Gorontalo Accounting Journal Volume 1 Number 1 April 2018
Publisher : Universitas Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (390.889 KB) | DOI: 10.32662/gaj.v1i1.78

Abstract

This study aims to determine how much influence the accounting treatment of fixed assets to the fairness of the financial reporting on the CV. Activities of Marisa beam either simultaneously (together) or partially (on their own). Data collection method used in this research is observation, documentation, questionnaires and interviews, while the basic information gathering that is through a list of questions that tested through validity and reliability test every item questions in the questionnaire. The analytical method used is by using multiple regression formula, Person Product Moment Correlation, test statistics T to see the relation variable X with variable Y is Partial, and Test Statistic F to see the relationships variables X and Y simultaneously.            The object of this research is the accounting treatment of fixed assets and fairness of financial reporting, research conducted locations located Cv. Activities of Marisa rays. The first hypothesis testing results show that the accounting treatment of fixed assets have a significant effect, amounted to 0.614 or 61.4%, while 38.6% is determined by other variables not examined. The second hypothesis testing results in partial accounting treatment of fixed assets include valuation of fixed assets (X1) has a very strong relationship, significant and not the direction of -0.096 or - 96% and Partially accounting treatment of fixed assets includes the cost (X2) have a relationship strong, significant and direction of 0.0767 or 76.7%.

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