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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.
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Articles 5 Documents
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Search results for , issue "Volume 2 Nomor 1 April 2019" : 5 Documents clear
Pengaruh Sistem Informasi Akuntansi, Ukuran Kinerja Keuangan Dan Otoritas Pengambilan Keputusan Terhadap Akuntabilitas Kinerja Novaliastuti Masiaga
Gorontalo Accounting Journal Volume 2 Nomor 1 April 2019
Publisher : Universitas Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (501.263 KB) | DOI: 10.32662/gaj.v2i1.486

Abstract

The purpose of this study is to examine the variables that affect the performance accountability of the Boalemo Regency government. Data collection was carried out by giving questionnaires to 30 OPDs in the local government of Boalemo Regency and also by interviewing several financial subdivisions. The statistical method used to test the hypothesis is and multiple linear regression.The results of the study show that. First, accounting information systems, measures of performance and decision-making authority have a positive effect on performance accountability. Second, information systems and decision-making authority partially have a positive and significant influence on performance accountability. Third, the measure of financial performance partially has a negative and insignificant effect on the performance accountability of Boalemo District Government agencies. It can also be seen from the Determination Test that 32% increase in the accountability performance of Buol district government agencies can be explained by accounting information systems decision making while the rest can be explained by other variables at 68%.
Analisis Pengungkapan Triple Bottom Line Dalam Penerapan Akuntansi Manajemen Lingkungan Pada Industri Pertambangan Shella Budiawan
Gorontalo Accounting Journal Volume 2 Nomor 1 April 2019
Publisher : Universitas Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (364.844 KB) | DOI: 10.32662/gaj.v2i1.502

Abstract

The purpose of this study is to reveal the Triple Bottom Line in the application of management accounting in the mining industry in Donggala Regency. This research method uses Qualitative Descriptive Method with respondents as many as 30 people who are communities around the location of the company, community leaders, and local government. The analytical tool used in this study is Phenomenology Analysis and data collection techniques carried out by conducting interviews, observation, and documentation to respondents directly.Based on the result of this research shows that company is PT. Balikpapan Ready Mix is not apply yet the concept of Triple Bottom Line in implementation of environment managementaccounting in the company.
Evaluasi Kinerja Keuangan Melalui Pendekatan Value For Money Abdul Hamid; Ilyas Lamuda
Gorontalo Accounting Journal Volume 2 Nomor 1 April 2019
Publisher : Universitas Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (516.611 KB) | DOI: 10.32662/gaj.v2i1.556

Abstract

The purpose of this study is to test and analyze the effect of the element of value for money which consists of economics, efficiency, the effectiveness of the financial performance of the Marine and Fisheries Office of Sidoarjo Regency. The analytical tool used in this study is using multiple linear regression.The results of the study show that element value for money consists of economics, efficiency, influential effectiveness together with the financial performance of the Department of Marine and Fisheries of Sidoarjo Regency. The economic value of value for money influences the financial performance of the Sidoarjo Regency Marine and Fisheries Office, the efficiency value of value for money influences the financial performance of the Sidoarjo Regency Marine and Fisheries Service. Test the coefficient of determination of R² obtained is 0.701 or 70.1% and the remaining 29.1% is explained by other variables outside of this research model.
Studi Komparatif Pengelolaan Anggaran Dana Desa Rizka Yunika Ramly
Gorontalo Accounting Journal Volume 2 Nomor 1 April 2019
Publisher : Universitas Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (353.588 KB) | DOI: 10.32662/gaj.v2i1.501

Abstract

The purpose of this research to compare about the village fund budget management to reviewed from the Minister of Internal Affairs Regulation Number.113 of 2014. To comparing village fund budget management practice in Permata Village and Berlian village and than analyze the problems to occur in the practice of village fund management. Researchers want to provide a solution in the form of socialization of regulatory changed about village fund budget management to reviewed from the Minister of Internal Affairs Regulation Number.113 of 2014.The result of this research show the planing step, implementation, administration, and responsibiliy the village fund budget management in Permata village and Berlian village has been implemented according to regulations. But report pf Berlian village step still have a problem, The report was delayed, the report must be updateon the 10th of  the month. 
Perlakuan Akuntansi Sektor Publik Desa I Made Laut Merthajaya
Gorontalo Accounting Journal Volume 2 Nomor 1 April 2019
Publisher : Universitas Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (384.669 KB) | DOI: 10.32662/gaj.v2i1.464

Abstract

This study aims to analyze and find out the procedures for preparing accountability reports in Kebondalem Prambanan Village associated with Minister of Home Affairs Regulation No. 113 of 2014. This study discusses accounting policies, the budgeting process, and budget execution. This paper is based on descriptive research that explains the accounting behavior of village public sector in Central Java. The scope of village entity financial transactions is relatively smaller than the local government, but includes all accounts contained in the local government. The results of this study conclude that the accounting policy adopted by the village government of Kebondalem Kidul has been in accordance with the existing government order. In addition, the existence of a village-based accounting information system, such as Siskeudes, shows that the village government of Kebondalem Kidul has taken seriously the presentation and preparation of its accountability reports so far. The posts in the APBDes Realization Report are also in accordance with Permendagri No. 113 of 2014 and the allocation of Village expenditure is in accordance with Government Regulation No. 43 of 2014.

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