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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 4 Nomor 1 April 2021" : 9 Documents clear

Determinants Of Fraudulent Financial Statement On Islamic Banks In The Perspective Of Croweâ€™s Fraud Pentagon Theory Aminatun, Siti; Mukhibad, Hasan
Gorontalo Accounting Journal Volume 4 Nomor 1 April 2021
Publisher : Universitas Gorontalo

This study aims. to.analyze the determinants of. Fraudulent. financial statements. such us external pressure, financial target, effective monitoring, external auditor quality, Profit Sharing Ratio, Directorâ€™s Employee Welfare Ratio, Non Islamic Income Ratio, change in director, dan CEO Duality in thee perspective croweâ€™s fraud pentagon. theory on Islamic Banking in Indonesia during 2015-2019. The sampling. method used was purposive. sampling and generated 62 units of analysis. The results show that Profit Sharing Ratio has a negative effect and Non Islamic Income Ratio have positive effect on fraudulent financial statements. Meanwhile the external pressure, financial targets, effective monitoring, external auditor quality, change in directors and CEO duality have no effect on fraudulent financial statements.

Fraud Reporting Portal Is Easy And Useful? Hermawan, Aditya Pradina; Hapsari, Aprina Nugrahesthy Sulistya
Gorontalo Accounting Journal Volume 4 Nomor 1 April 2021
Publisher : Universitas Gorontalo

The case of fraud is currently a hot topic, according to ACFE in 2018 the rate of fraud in the education sector in the Asia-Pacific region is reached five percent. There are several ways to detect fraud in order to overcome or minimize the occurrence of fraud, one of which is whistleblowing. Based on the ACFE survey in 2020, shows that currently, the form of fraud reporting media tends to be online or electronic. This research aims to explore the ease of use, usefulness, and importance of fraud reporting information systems in educational institutions using the TAM theory. This research method is descriptive qualitative. The results showed that the number of reports submitted to the fraud reporting portal was not driven by the ease and usefulness of the reporting portal service. The results of this study, apart from being able to add insight and literature, can also be used as material for consideration in making improvements related to the use of fraud reporting information systems, especially in educational institutions.

Financial Analysis Of Students With The Application Of E-Learning Yulyanah, Yulyanah; Kurniawati, Desi
Gorontalo Accounting Journal Volume 4 Nomor 1 April 2021
Publisher : Universitas Gorontalo

This study aims to find out the views of students with the application of E-Learning learning during the pandemic. This research method is qualitative descriptive with the research subject of D3 Accounting students of the Faculty of Economics, Pamulang University in the 2020-2021 school year. The data was obtained from a questionnaire in the form of a goggle form given to respondents. The number of respondents who filled as many as 123 respondents.. The results of the study concluded that for online learning income there was a 6% decrease in from Rp. 1,000,000 when offline 38% to 24% when online. As for expenses - expenses that increase are utility costs, internet quota costs and consumption costs for costs that decrease when online learning is for transportation costs. From the results of the analysis of income and expenditure dominant reponden tend to choose offline or offline learning as much as 59% of respondents.

Analysis Internal Control Systems Of Mortgage Laksmana, Aprin Arya; Iswanaji, Chaidir
Gorontalo Accounting Journal Volume 4 Nomor 1 April 2021
Publisher : Universitas Gorontalo

The purpose of this research is to know directly about internal control system in the awarding of house ownership credits of PT. Bank Tabungan Negara Tbk. Magelang Branch Office. The type of research used is descriptive research with a qualitative approach to describing a phenomenon occurring. The results of the study showed that the procedure of giving ownership credit was executed according to procedures from the initial stage to the final stage. This is due to the operation of the internal control system well in accordance with the COSO standards which include the control environment, risk assessment, control activity, information and communication, and monitoring.

Determinations Affecting The Quality Of Local Government Reports With Human Resources And Organizational Culture As Moderated Veriables Anwar, Rapika; Ishak, Parmin
Gorontalo Accounting Journal Volume 4 Nomor 1 April 2021
Publisher : Universitas Gorontalo

Regional Government Financial Statement Quality Moderated with competence of human resource and organizational culture at regional work units (SKPD) of Gorontalo Province. This is a quanititative research by having regional work units of Gorontalo Province as the research object. Research samples are determinant by applying purposive sampling. Then, research data are collected through survey method by distributing questionnaire directly to employees of accounting division in 32 of Gorontalo Province and the results are processed using smart PLS.3.0. Research findings show that the implementation of accrual â€“ based accounting, information technology has positive and significant influence on regional government financial statement quality and that is moderated with human resorce competence, and organizational culture.

Company Size, Financial Distress And Audit Complexity Against Audit Report Lag Arianti, Baiq Fitri
Gorontalo Accounting Journal Volume 4 Nomor 1 April 2021
Publisher : Universitas Gorontalo

The purpose of this study is to measure and test thecompany size, financial distress, and audit complexity on audit report lag either partially or simultaneously. The type of research used is quantitative research with associative methods. The sample method in this study used a purposive sampling technique with a total sample of 7 miscellaneous industry sector companies and petroleum and natural gas obtained from the annual report for 5 years of observation as many as 35 annual reports 2015-2019. The data analysis technique used in this research is descriptive statistical analysis, classical assumption test, multiple regression test, and hypothesis testing with the help of the SPSS version 25 software program. The results of this study indicate that partially company size affects the audit report lag, financial distress variables. it does not affect the audit report lag, and audit complexity has an effect on the audit report lag. Meanwhile, the simultaneous test shows that all independent variables affect the audit report lag.

The Effect Of Debt To Equity Ratio, Current Ratio, Return On Asset, Total Aset Turn Over Towards Income Growth Sinurat, Manogar; Priya, RK. Sri; Sitanggang, Romian; Sitorus, Friska Darnawaty
Gorontalo Accounting Journal Volume 4 Nomor 1 April 2021
Publisher : Universitas Gorontalo

The purpose of this study is to analyze the effects of Debt To Equity Ratio, Current Ratio, Return On Aset, Total Asset Turn Over on profit growth. The samples used are on IDX, a manufacturing company in the consumer goods industry sector in the 2016-2019 period. The method used is a quantitative approach. Purposive sampling was used in the sample selection method. Multiple linear regression analysis, hypothesis determination coefficient test, simultaneous hypothesis test (f-test), and also partial (t-test) were used as data analysis techniques. The results of the research partially detected that DER and CR haven't given effect and haven't signed, ROA and TATO partially affect positively and significantly the profit growth of manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the 2016-2019 period, while simultaneously DER, CR, ROA, and TATO significantly influence earnings growth.

The Effect Of Liquidity, Profitability, Price To Book Value And Leverage Level On Manufacturing Company Share Prices Laia, Novia Sri Putri; Bawamenewi, Citra Indah Lestari; Hayati, Keumala
Gorontalo Accounting Journal Volume 4 Nomor 1 April 2021
Publisher : Universitas Gorontalo

The main objective of this research is to validate the relationship between the variables of liquidity, profitability, book value (PBV) and the level of leverage and the stock price. This research uses multiple linear analysis methods. There are 165 populations of manufacturing industrial companies listed on the IDX list for the 2016-2019 period. However, the researcher determined several research criteria by applying purposive sampling technique so that this study became 67 samples multiplied by 4 years so that 268 samples were obtained. Analysis of the coefficient of determination shows that the value of 39.5% of the stock price is influenced by the independent variable. Simultaneous test proves that the independent variable can have a positive influence on stock prices. On the other hand, the partial test proves that liquidity and leverage cannot affect stock prices. However, in terms of profitability and PBV are able to influence stock prices positively and significantly.

The Effect Of Cash Turnover, Account Receivable Turnover And Inventory Turnover On Profitability Fitria, Syifa Maulida; Suartini, Sri
Gorontalo Accounting Journal Volume 4 Nomor 1 April 2021
Publisher : Universitas Gorontalo

This study aims to see the effect of the effect of turnover, transaction turnover and turnover on the inventory of automotive industry companies listed on the Indonesia Stock Exchange in 2014-2018 as measured by the return of assets either partially or simultaneously. The data analysis technique used in this research is multiple linear regression analysis techniques. The results showed that (1) partially the effect of cash turnover had no positive and insignificant effect on profitability (2) partially the effect of turnover had no positive and insignificant effect on profitability (3) partially the effect of inventory turnover had positive and positive effects significant to profitability.

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Home Page

OAI Link

Editorial Team

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Reviewer

Google Scholar

Contact Name Wahyudin Hasan

Contact Email wahyudinhasan99@gmail.com

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Journal Mail Official wahyudinhasan99@gmail.com

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Location Kota gorontalo, Gorontalo INDONESIA

Abstract

Abstract

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Abstract

Abstract

Abstract

Abstract

Abstract

Contact Name
Wahyudin Hasan

Contact Email
wahyudinhasan99@gmail.com

Phone
-

Journal Mail Official
wahyudinhasan99@gmail.com

Editorial Address
-

Location
Kota gorontalo,

Gorontalo

INDONESIA