Gorontalo Accounting Journal
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.
Articles
9 Documents
Search results for
, issue
"Volume 4 Nomor 2 October 2021"
:
9 Documents
clear
<![CDATA[Pengaruh Perubahan Tarif Pajak Penghasilan, Struktur Modal Dan Kebijakan Dividen Terhadap Harga Saham ]]>
<![CDATA[Rahayu, Puji]]>;
<![CDATA[Yani, Ahmad]]>
<![CDATA[ Gorontalo Accounting Journal Volume 4 Nomor 2 October 2021 ]]>
Publisher : <![CDATA[Universitas Gorontalo ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
Full PDF (410.516 KB)
|
DOI: 10.32662/gaj.v4i2.1732
<![CDATA[The purpose of this study is to analyze the effect of changes in income tax rates according to PP no. 30 of 2020, capital structure and dividend policy on stock prices in manufacturing companies in the Food and Beverage sector listed on the Indonesia Stock Exchange in 2016 –2020. This type of research uses descriptive quantitative. The population in this study were 30 companies. The sampling technique in this study was purposive sampling, so that a sample of 15 data from 3 companies was obtained for 5 years. Methods of data analysis using multiple linear regression analysis with the help of SPSS application. The results of the partial analysis show that the tax rate and dividend policy have no effect on stock prices. While the capital structure has a positive influence on stock prices. However, simultaneously stock prices are affected by changes in income tax rates, capital structure, and dividend policy. Based on the results of the study, it can be concluded that the high and low tax rates are not able to affect stock prices. the higher the capital structure will be followed by an increase in stock prices. While the dividend policy can not affect changes in stock prices.]]>
<![CDATA[Gejala Patologi Birokrasi Pemerintah Desa Dan Pengaruhnya Terhadap Keberhasilan Pengelolaan Dana Desa ]]>
<![CDATA[S, Nur Lazimatul Hilma]]>;
<![CDATA[Ishak, Parmin]]>
<![CDATA[ Gorontalo Accounting Journal Volume 4 Nomor 2 October 2021 ]]>
Publisher : <![CDATA[Universitas Gorontalo ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
Full PDF (224.256 KB)
|
DOI: 10.32662/gaj.v4i2.1593
<![CDATA[This study purposed to analyze the indication of bureaucratic pathology of the village government and its effect on the success of village fund budgeting management by applying the variable dysfunction of bureaucracy and mal administration as independent variables and accountability as the dependent variable.This research is applying descriptive analysis research methods and multiple regression with 98 participants from the staff of the village offices in Wonosari sub district. As the results, this study shows that simultaneously dysfunction of bureaucracy and mal administration have a significant effect on accountability, while partially the variable Disfunction of bureaucracy does not have a significant effect. On the other hand, mal administration has a significant effect on the accountability of the village government.]]>
<![CDATA[Penyusutan Aset Tetap Kenderaan Bermotor ]]>
<![CDATA[Abdullah, Julie]]>;
<![CDATA[Hasan, Wahyudin]]>;
<![CDATA[Djarangkala, Azwar]]>
<![CDATA[ Gorontalo Accounting Journal Volume 4 Nomor 2 October 2021 ]]>
Publisher : <![CDATA[Universitas Gorontalo ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
Full PDF (295.612 KB)
|
DOI: 10.32662/gaj.v4i2.1786
<![CDATA[Fixed assets of motorized vehicles have a relatively short useful life compared assets such as structures and buildings. Besides from that, this object is very prone to loss, damage, and constant depreciation. To minimize the risk in estimating depreciation of fixed assets on a time frame scale, good asset plan is necessary. The goal of this article is to find out which Bone Bolango Regency Financial and Asset Management Agency manages the depreciation of motorized vehicle in the financial statements. The analysis tool use the straight-line method to assess fixed assets, as well as the method used is quantitative descriptive, the aim of obtaining an objective picture of the implementation of depreciation of fixed assets in accordance with Government Regulation Number 71 of 2010 based on financial statement data period 2020. From the results of the research showed that In the activity of determining the value of BPKAD Bone Bolango district not yet in accordance with Government Accounting Standards No. 07 contained in Government Regulation Number 71 of 2010 concerning Government Accounting Standards. In principles of the accounting activity of depreciation of assets, primarily motorized vehicles, the activity of determining the useful life of assets and the depreciation of assets calculation activities of institutional motorized vehicle assets has matched PSAP number 7.]]>
<![CDATA[Determinan Makro Ekonomi Yang Mempengaruhi Nilai Aktiva Bersih Reksadana Syariah ]]>
<![CDATA[Azzahra, Khoirunnisa]]>;
<![CDATA[Arianti, Baiq Fitri]]>
<![CDATA[ Gorontalo Accounting Journal Volume 4 Nomor 2 October 2021 ]]>
Publisher : <![CDATA[Universitas Gorontalo ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
Full PDF (146.337 KB)
|
DOI: 10.32662/gaj.v4i2.1681
<![CDATA[The purpose of this study was to determine and analyze macroeconomic factors such as inflation, exchange rates and Indonesian Sharia bank certificates on Net Asset Value. Sources of data obtained from OJK and BI with 5 years of observation, The sampling technique used in this study is non-probability sampling, that is by using saturated sampling with a total sample of 60 data. The method used in this research is descriptive statistical analysis, classical assumption test, multiple linear regression analysis and hypothesis testing. By using the Statistical Package for the Social Science (SPSS) version 22.0 For Windows. The results of this study indicate that inflation has no effect on the value of net assets, while the exchange rate and SBIS partially affect the value of net assets. Simultaneously inflation, exchange rate and SBIS affect the net asset value. Net asset value (NAV) is important in mutual funds, because net asset value is one of the benchmarks in unifying mutual fund performance, the net asset value of equity/unit development mutual funds has increased, and vice versa decreased the value of initial mutual fund net assets/unit participation has decreased.]]>
<![CDATA[Implementasi Model Pentahelix Dalam Pengembangan UMKM Dimasa Pandemi Covid-19 ]]>
<![CDATA[Ishak, Parmin]]>;
<![CDATA[Sholehah, Nur Lazimatul Hilma]]>
<![CDATA[ Gorontalo Accounting Journal Volume 4 Nomor 2 October 2021 ]]>
Publisher : <![CDATA[Universitas Gorontalo ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
Full PDF (400.368 KB)
|
DOI: 10.32662/gaj.v4i2.1726
<![CDATA[This study aims to determine the extent of the implementation of the pentahelix model in the development of SMEs during the COVID-19 pandemic in Wonosari District.Datawas collected through interviews, documentation and literature study. The results of this study indicate that the development of SMEs in Wonosari District using the pentahelix model has involved five stakeholders, namely the government, academia, community, business and media. Although the five stakeholders have not been optimal in carrying out their respective roles. What is lacking in the pentahelix model is the coordination between stakeholders which is still conditional. This should be a concern for the government as the leading sector to coordinate all stakeholders. As well as the need for monitoring and evaluation from the government in carrying out the program. This paper is expected to contribute to the development of SMEs in the Wonosari sub-district.]]>
<![CDATA[Analisis Pengaruh Karakteristik Dewan Terhadap Manajemen Laba ]]>
<![CDATA[Tang, Sukiantono]]>;
<![CDATA[Shandy, Shandy]]>
<![CDATA[ Gorontalo Accounting Journal Volume 4 Nomor 2 October 2021 ]]>
Publisher : <![CDATA[Universitas Gorontalo ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
Full PDF (389.586 KB)
|
DOI: 10.32662/gaj.v4i2.1707
<![CDATA[This study aims to examine the effect of the characteristics of the board of directors on earnings management. Board characteristics are the most important part in the structure or governance of a company and government in limiting or preventing earnings management by a company manager. This study uses data from companies listed on the Indonesia Stock Exchange (IDX) which include annual reports from 2015 to 2019 except insurance companies, financial and banking institutions. Sampling of data was done by purposive sampling technique. This study combined the research object and one time dimension. This research was conducted using panel data regression test based on data that had been collected using SPSS and Eviews 10 software. The best model chosen for this research model was the Fixed Effect Model. The results showed that the board independent, board meeting, board of directors expertise, size of the audit committee, independent audit committee, audit committee meeting, audit committee expertise, leverage and big4 has no influence on the dependent variable earnings management. Then the size of the board of directors has a negative significant on earnings management. Meanwhile, company size and growth have a positive significant on earnings management.]]>
<![CDATA[Pengaruh Transparansi Perubahan Alokasi Dana Prodamas Guna Penyaluran Bantuan Covid-19 ]]>
<![CDATA[Setianingsih, Novie Astuti]]>;
<![CDATA[Asmoro, Wiwiek Kusumaning]]>;
<![CDATA[Andari, Atik Tri]]>
<![CDATA[ Gorontalo Accounting Journal Volume 4 Nomor 2 October 2021 ]]>
Publisher : <![CDATA[Universitas Gorontalo ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
Full PDF (196.096 KB)
|
DOI: 10.32662/gaj.v4i2.1730
<![CDATA[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.]]>
<![CDATA[Pengaruh Kinerja Keuangan Terhadap Tingkat Pertumbuhan Berkelanjutan ]]>
<![CDATA[Andari, Atik Tri]]>;
<![CDATA[Aalin, Elmi Rakhma]]>;
<![CDATA[Putranti, Eti]]>
<![CDATA[ Gorontalo Accounting Journal Volume 4 Nomor 2 October 2021 ]]>
Publisher : <![CDATA[Universitas Gorontalo ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
Full PDF (312.238 KB)
|
DOI: 10.32662/gaj.v4i2.1728
<![CDATA[This study aims to determine and analyze whether financial performance affects the level of sustainable growth. The selected companies are companies from trading and service companies in 2017-2019. Determination of the sample using purposive sampling method. This research uses multiple linear regression analysis with SPSS application. The results of this study indicate that the profitability ratio has no effect on the sustainable growth rate and the solvency ratio has a negative effect on the sustainable growth rate.]]>
<![CDATA[Analisis Determinan Terjadinya Fraud Di Pemerintahan ]]>
<![CDATA[Rokhim, Syaipul]]>;
<![CDATA[Jaya, I Made Laut Mertha]]>
<![CDATA[ Gorontalo Accounting Journal Volume 4 Nomor 2 October 2021 ]]>
Publisher : <![CDATA[Universitas Gorontalo ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
Full PDF (342.016 KB)
|
DOI: 10.32662/gaj.v4i2.1517
<![CDATA[The 2018 Corruption Perception Index (CPI) data states that Indonesia is in 89th position out of 180 other countries. The purpose of this study is to determine the factors of fraud in the government sector. This study used a sample of 150 employees of government agencies in Indramayu Regency. Data collection by using a questionnaire. The sampling technique uses convenience sampling. Analysis of the data using Structural Equation Modeling (SEM) with smartPLS. The results of the study found that leadership style, effectiveness of internal control, suitability of compensation, organizational ethical culture and law enforcement had no effect on the existence of fraud in the Indramayu Regency Government. Meanwhile, organizational commitment has been shown to have a positive effect on fraud in the Indramayu Regency Government. This study provides a new argument where hard work is needed to eradicate fraud in the government environment. It takes cooperation, commitment, and self-awareness from all elements of society so that fraud can be suppressed.]]>
