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Gorontalo Accounting Journal

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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 9 Documents

Search results for , issue "Volume 3 Nomor 2 October 2020" : 9 Documents clear

Dampak Fintech Terhadap Perkembangan Inklusi Keuangan Pada UMKM Di Jawa Timur Mega Arisia Dewi
Gorontalo Accounting Journal Volume 3 Nomor 2 October 2020
Publisher : Universitas Gorontalo

This study aims to determine how much influence fintech (risk and investment management, market provisioning, and cashless society) on financial inclusion (financial knowledge, financial behavior, and financial attitudes) on MSMEs in East Java. Research conducted includes the type of quantitative research. The population of this research is 80 MSME industries in East Java, where the data will be used more focused on archival methods available at BPS East Java. This study uses the dependent variable, Financial Inclusion, which consists of: financial knowledge, financial behavior and financial attitudes with independent variables, namely financial technology (risk and investment management, market provisioning, and cashless society). The conclusion of this study is the fintech variable (risk and investment management and market provisioning) does not affect financial inclusion (financial knowledge) while the fintech variable (cashless society) influences financial inclusion (financial knowledge); The fintech variable (risk and investment management and market provisioning) does not affect financial inclusion (financial behavior) while the fintech variable (cashless society) influences financial inclusion (financial behavior); The fintech variable (risk and investment management and market provisioning) does not affect financial inclusion (financial attitude) while the fintech variable (cashless society) influences financial inclusion (financial attitude). Penelitian ini bertujuan untuk mengetahui seberapa besar pengaruh fintech (risk and investment management, market provisioning, dan cashless society) terhadap inklusi keuangan (pengetahuan keuangan, perilaku keuangan, dan sikap keuangan) pada UMKM di Jawa Timur. Penelitian yang dilakukan termasuk jenis penelitian kuantitatif. Populasi penelitian ini adalah industri UMKM se-Jawa Timur sebanyak 80 UMKM yang mana data akan digunakan lebih berfokus kepada data arsip (archival method) yang tersedia di BPS Jawa Timur. Penelitian ini menggunakan variabel dependen yaitu Inklusi Keuangan, yang terdiri dari: pengetahuan keuangan, perilaku keuangan dan sikap keuangan dengan variabel independennya, yaitu financial technology (risk and investment management, market provisioning, dan cashless society). Kesimpulan dari penelitian ini adalah Variabel fintech (risk and invesment management serta market provisioning) tidak berpengaruh terhadap inklusi keuangan (pengetahuan keuangan) sedangkan Variabel fintech (cashless society) berpengaruh terhadap inklusi keuangan (pengetahuan keuangan); Variabel fintech (risk and invesment management serta market provisioning) tidak berpengaruh terhadap inklusi keuangan (perilaku keuangan) sedangkan Variabel fintech (cashless society) berpengaruh terhadap inklusi keuangan (perilaku keuangan); Variabel fintech (risk and invesment management serta market provisioning) tidak berpengaruh terhadap inklusi keuangan (sikap keuangan) sedangkan Variabel fintech (cashless society) berpengaruh terhadap inklusi keuangan (sikap keuangan).

Pengaruh Program Pemberdayaan Masyarakat Kota Kediri Terhadap Peningkatan Perekonomian Daerah Novie Astuti Setianingsih; Aang Afandi; Wiwiek Kusumaning Asmoro
Gorontalo Accounting Journal Volume 3 Nomor 2 October 2020
Publisher : Universitas Gorontalo

This study aims to analyze the effect of the Community Empowerment Program (Prodamas) on improving the economy of the people of Kediri City which has been implemented in Kediri City. The method used in this research is descriptive quantitative by distributing questionnaires to 13 urban villages throughout Mojoroto District, Kediri City based on RT. Each RT was distributed 10 questionnaires, so a total of 130 questionnaires distributed. The results showed that the Community Empowerment Program (Prodamas) in the infrastructure sector (X1), the social sector (X2) and the economic sector (X3) had a significant positive effect on improving the regional economy (Y) of Kediri City.

Analisis Pendapatan Premi Dan Beban Klaim Terhadap Laba Pada PT Jasa Raharja Persero Dwi Sri Wahyuni; Aris Munandar
Gorontalo Accounting Journal Volume 3 Nomor 2 October 2020
Publisher : Universitas Gorontalo

The purpose of this article is to analyze the effect of premium income and claim burden on earnings at PT Jasa Raharja Persero Bima Representative with an associative research method approach. The population of this research is the insurance company PT Jasa Raharja Persero Bima Representative period 2010-2019. The technique of taking samples by purposive sampling with research samples used during the last 6 years. Data analysis method in this research is multiple linear regression analysis using IBM SPSS 21 software. The data used is secondary data obtained from PT Jasa Raharja Persero Representative Bima. This finding shows that partially there was no significant effect between premium income on earnings at PT Jasa Raharja Persero Representative Bima, Partial test there is a significant influence between the burden of claims on earnings at PT Jasa Raharja Persero Representative Bima, Simultaneous testing there is a significant influence between premium income and burden of claims on earnings at PT Jasa Raharja Persero Representative Bima.

Pengaruh Tatakelola Dana Program Pemberdayaan Masyarakat Terhadap Akuntabilitas Program Pemerintahan Kota Kediri Wiwiek Kusumaning Asmoro; Aang Afandi; Novie Astuti Setianingsih
Gorontalo Accounting Journal Volume 3 Nomor 2 October 2020
Publisher : Universitas Gorontalo

The purpose of this study was to analyze the Effect of Financial Governance of Community Empowerment Program Funds on Program Accountability. The research method used in this research is descriptive quantitative. The research shows the results of the influence of Prodamas' financial management on the level of program accountability in the villages of Pesantren District. Based on the results of the research, the variables of efficiency, economic effectiveness, access to information and reporting systems have achieved targets or goals for the benefit of residents who feel the benefits of the programs that have been implemented, and easy access to information and reporting systems in planning, implementing and reporting activities. So it can be concluded that the management of Prodamas funds at the Kelurahan level of the Kediri City Government Islamic Boarding School is good because it has been accountable for managing funds in the Community Empowerment Program.

Realita Hambatan Pencatatan IAS 41 (Aset Biologis) Bagi UMKM Perikanan Dan Peternakan Di Jawa Timur Mar'a Elthaf Ilahiyah; I Made Laut Mertha Jaya
Gorontalo Accounting Journal Volume 3 Nomor 2 October 2020
Publisher : Universitas Gorontalo

Biological assets are a unique type of asset, because they undergo growth transformation, and are able to produce an output. This transformation consists of the process of growth, degeneration, production and procreation that can cause a variety of changes qualitatively and quantitatively the life of the asset. This study aims to determine the problem of the reality of obstacles in the application of recording IAS 41 for SMEs fisheries and farming in East Java. Data collection was carried out through the Group Group Discussion (FGD) grouping technique. This data is then processed through three stages, namely: 1) data reduction, 2) data presentation, 3) data analysis and drawing conclusions based on predetermined theories. The results showed that market prices that occurred in Indonesia could not be used as a basis for measuring the value of biological assets in some MSMEs fisheries and farming in East Java. This is because some MSME fisheries and farming actors in East Java are still doing their own estimates in accordance with the conditions of their biological assets. Thus, existing market prices give rise to unreliable information, which allows changes in estimates that differ from time to time according to the life of biological assets.

Pengaruh Pembiayaan Mudharabah Dan Musyarakah Terhadap Penurunan Profitabilitas Melalui Non Performing Financing Eko Cahyo Mayndarto
Gorontalo Accounting Journal Volume 3 Nomor 2 October 2020
Publisher : Universitas Gorontalo

The research aims to determine the influence of Mudharabah financing and musyarakah financing on reducing profitability (ROE) with non performing financing {NPF) as an intervention variable in the Sharia Credit Bank (BPRS). This type of research is quantitative research with sharia Bank population in Indonesia period 2014-2018. Sampling selection is a random sampling method, and the analysis tools used are multiple regression analyses using SPSS tool version 22. Based on the results of road analysis test showed that the mudharabah and musyarakah variables did not significantly affect the profitability of the Sharia Bank Creditors. The mudharabah and musyarakah variables have no effect on the NPF. While the NPF is unable to increase mudharabah and musyarakah financing against the ROE.

Analisis Penerapan Sistem Informasi Aplikasi Pegadaian Syariah Digital Dalam Memudahkan Nasabah Bertransaksi Menurut Syariah Islam Rizky Setyaningrum; Siti Afidatul Khotijah
Gorontalo Accounting Journal Volume 3 Nomor 2 October 2020
Publisher : Universitas Gorontalo

This study aims to analyze the application of the Pegadaian Syariah Digital information system in facilitating syariah transaction customers at PT. Pegadaian Syariah Ups Mertoyudan. The research method used in this study uses qualitative research throught interviews with customers Pegadaian Syariah Ups Mertoyudan. Then analyzed using descriptive analysis method.The results of this study indicate that the application of Pegadaian Syariah Digital is in accordance with the objectives of Pegadaian Syariah namely to facilitate customers in terms of transactions and provide service that have an impact on customer satisfaction. Pegadaian Syariah Ups Mertoyudan emphasizes the disclosure of detailed and valid information so that it cant prevent wrongdoing in doing business. The application of Pegadaian Syariah Digital in Pegadaian Syariah Ups Mertoyudan is in accordance with islamic syariah principles.

Pengaruh Leverage Dan Good Coorporate Governance Terhadap Nilai Perusahaan Melalui Kebijakan Dividen Wati Rosmawati
Gorontalo Accounting Journal Volume 3 Nomor 2 October 2020
Publisher : Universitas Gorontalo

Purpose of this study is to analyze the influence of leverage and good corporate governance on firm value using dividend policy as an intervening variable. The sample of this research is BUMN listed on the Indonesia Stock Exchange with the 2014-2018 financial statement period. From the results of the study found that there is no direct effect of leverage on dividend policy. There is a significant direct effect on leverage on firm value. Good corporate governance directly has no significant effect on corporate value. Dividend policy directly does not have a significant effect on firm value. Leverage through dividend policy has no significant effect on firm value. Good corporate governance through dividend policy has a significant effect on firm value.

Kajian Teoritis Pelaporan Keuangan Pada Bumdes Ditinjau Dari SAK ETAP Hasna Adilah; Utpala Rani
Gorontalo Accounting Journal Volume 3 Nomor 2 October 2020
Publisher : Universitas Gorontalo

Tujuan penelitian ini adalah mengkaji secara teoritis penyusunan laporan keuangan BUMDes jika diterapkan dengan Standar Akuntansi Keuangan untuk Entitas Tanpa Akuntabilitas Publik (SAK ETAP ). Penelitian ini menggunakan jenis penelitian kualitatif dengan menggunakan pendekatan deskriptif. Hasil penelitian ini menunjukan bahwa SAK ETAP sangat cocok digunakan sebagai pedoman penyusunan laporan keuangan BUMDes, karena penyusunan laporan keuangan yang sederhana dan mudah dipahami oleh pengguna informasi laporan keuangan BUMDes. Laporan keuangan yang disajikan dengan standar SAK ETAP adalah : Neraca, Laporan Laba Rugi, Laporan Perubahan Ekuitas, Laporan Arus Kas, dan Catatan Atas Laporan Keuangan (CALK).

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Home Page

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Contact Name Wahyudin Hasan

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Location Kota gorontalo, Gorontalo INDONESIA

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Contact Name
Wahyudin Hasan

Contact Email
wahyudinhasan99@gmail.com

Phone
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Journal Mail Official
wahyudinhasan99@gmail.com

Editorial Address
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Location
Kota gorontalo,

Gorontalo

INDONESIA