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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 8 Documents
 1 
Search results for , issue "Volume 5 Nomor 1 April 2022" : 8 Documents clear
Pengaruh Kesadaran Wajib Pajak Dan Pelayanan Fiskus Terhadap Kepatuhan Wajib Pajak UMKM Madjodjo, Farid; Baharuddin, Ilfan
Gorontalo Accounting Journal Volume 5 Nomor 1 April 2022
Publisher : Universitas Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (331.467 KB) | DOI: 10.32662/gaj.v5i1.1979

Abstract

This study aims to determine the effect of taxpayer awareness and tax service services taxpayer oncompliance UMKM in the City of Tidore Islands either partially or simultaneously. This type of research is quantitative research with a causal approach, while the source of data used is primary data obtained from the results of distributing questionnaires. The questionnaire was measured using ascale Likert five-pointwhich was graded from very positive to very negative. Technique uses the sampling Probability Sampling with the method Simple Random Sampling. The method of data analysis used multiple linear regression analysis.The results of the study prove that either partially or simultaneously the awareness of taxpayers and the service of the tax authorities has a significant and positive effect on taxpayer compliance UMKM in the City of Tidore Islands. This shows that the better the level of awareness of taxpayers and good tax service services by tax officials, it can increase taxpayer compliance in paying and reporting their tax obligations in accordance with applicable regulations
Pengaruh Struktur Modal, Pertumbuhan Penjualan Dan Keputusan Investasi Terhadap Nilai Perusahaan Arianti, Baiq Fitri; Yatiningrum, Riya
Gorontalo Accounting Journal Volume 5 Nomor 1 April 2022
Publisher : Universitas Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (236.476 KB) | DOI: 10.32662/gaj.v5i1.1845

Abstract

The purpose of research is to empirically prove the influence of capital structure, sales growth and investment decisions on corporate value on mining sector companies listed on the Indonesia Stock Exchange in 2016-2020. The sampling method used is a purposive sampling method and obtained by 17 companies that are the objects of research. The study used regression analysis of panel data, using Eviews version 9. Based on the results of the analysis tested, showed that (1) jointly (simultaneously) capital structure, sales growth and investment decisions have an effect on firm value, (2) capital structure have a negative and significant effect on the value of the company, (3) sales growth have no effect on the value of the company, and (4) investment decisions have no effect the on value of the company.
Pengaruh Computer Anxiety, Computer Attitude dan Computer Self-Efficacy Terhadap Literasi Digital Pelaku UMKM Industri Pangan Lomagio, Afriana; Fitrianti, Fitrianti
Gorontalo Accounting Journal Volume 5 Nomor 1 April 2022
Publisher : Universitas Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (401.767 KB) | DOI: 10.32662/gaj.v5i1.1772

Abstract

The study was conducted to determine how much computer anxiety, computer attitude, and computer self-access acy affect the digital literacy of the industrial food umkm of boalemo district. The study USES a quantitative method. The methods of data collection used in the study are carried out through field observation, disseminating questionnaires, interviews, documentation and literature studies. As for the population in this study are all the perpetrators of the food industry in the boalemo district with sample withdrawal using sampling cluster methods in tilamuta district. The data analysis technique used in the study is a linear, linear regression analysis technique with the help of version 24 SPSS software. The study suggests that (1) computer anxiety, computer attitude and computer self acy both simultaneously affect the digital literacy of umkm perpetrators, (2) computer anxiety can also have a partial negative and significant impact on the digital literacy of umkm perpetrators, And (4) computer self literacy has a partial positive and significant impact on the digital literacy of umkm perpetrators.
Analisis Kontribusi Pajak Dan Retribusi Daerah Terhadap Pendapatan Asli Daerah Trisnasari, Regina; Sunaningsih, Suci Nasehati
Gorontalo Accounting Journal Volume 5 Nomor 1 April 2022
Publisher : Universitas Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (11.561 KB) | DOI: 10.32662/gaj.v5i1.1744

Abstract

This study describes the contribution of the local taxes and levies on revenue. The research objectives are: (1) to determine the growth rate of Regional Taxes and Regional Levies; (2) to determine the contribution of Regional Tax revenue; and (3) to determine the contribution of Regional Levies revenue. The method used in this research is descriptive research. The data that used in this research is secondary data or data that has been published in the form of Realization of Revenue from Magelang Regency in 2015-2020 obtained from the Regional Revenue, Financial and Asset Management Agency of Magelang Regency. In this research, the researcher uses the analysis of growth and contribution. The results showed that local taxes and levies have a contribution to local revenue with an average growth of taxes and levies in Magelang Regency during 2015-2020 which is quite potential. Meanwhile, the average tax contribution in Magelang Regency in 2015-2020 was 34.4% including the sufficient category and the average contribution of regional levies in 2015-2020 was 6.56%. categorized as very low.
Pengaruh Opportunistic Behaviour dan Love of Money Perangkat Desa Terhadap Pengelolaan Keuangan Desa dan Dampaknya Terhadap Kesejahteraan Masyarakat Sholehah, Nur Lazimatul Hilma; Ishak, Parmin
Gorontalo Accounting Journal Volume 5 Nomor 1 April 2022
Publisher : Universitas Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (357.313 KB) | DOI: 10.32662/gaj.v5i1.1853

Abstract

The study was conducted to learn of the immediate and indirect relationships of qualistic practices and the love of money towards the management of village finances and the impact on the public welfare of the wonosari district. The study USES a quantitative method. The methods of data collection used in the study are carried out through field observation, disseminating questionnaires, interviews, documentation and literature studies. As for the population in this research is an entire kit of villages in the boalemo district with a sampling withdrawal using sampling clusters. The data analysis technique used in the research is a path analysis technique with the help of version 24 of SPSS software. The results of the study indicate that (1) qualistic traits negatively and significantly affect the village's financial management, (2) love of money makes no significant difference to the village's financial management, (3) provocistic practices indirectly affect both the positive and significant well-being of the village through village financial management, (4) love of money indirectly affects the welfare of the village by managing the village's finances, (5) village finance management has a positive and significant impact on village fund management.
Analisis Rasio Likuiditas, Solvabilitas, Dan Profitabilitas Terhadap Harga Saham Dengan Earning Per Share (EPS) Sebagai Variabel Moderasi Rinofah, Risal; Sari, Pristin Prima; Sari, Novita
Gorontalo Accounting Journal Volume 5 Nomor 1 April 2022
Publisher : Universitas Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (256.116 KB) | DOI: 10.32662/gaj.v5i1.1879

Abstract

This study aims to analyze the effect of liquidity, solvency, and profitability on stock price with Earning Per Share (EPS) as a moderation variable. The population of this research is Food and Bavarage subsector companies which is listed in Indonesian Stock Exchange period 2016-2020. The method in this study used quantitative approach. The sampling technique used was purposive sampling based on certain criteria. The research sample was obtained through purposive sampling method and resulted in 16 companies so that the sample of this study was 80 sample which became the object of research. The analytical methods used in this research are descriptive statistics, the classic assumption test, F test, t test, multiple regression analysis, and residual test for moderating variable. The result showed that partially profitability ratio have significant effect on stock price. Meanwhile liquidity and solvency ratio does not have significant effect on stock price. Simultaneously, CR, DER, and ROA affected on stock price.  The result from residual test showed that Earning Per Share (EPS) unable to moderate CR, DER, and ROA on stock prices.
Pengaruh Pembiayaan Mudharabah Dan Murabahah Terhadap Profitabilitas Novyanti, Linda Ayu; Wirman, Wirman
Gorontalo Accounting Journal Volume 5 Nomor 1 April 2022
Publisher : Universitas Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (248.07 KB) | DOI: 10.32662/gaj.v5i1.1968

Abstract

This study aims to determine the effect of Mudharabah, Murabahah simultaneously on profitability (ROE). In this method, the sample used in the population registered at the BRI Syariah bank in 2016 – 2020. The research method uses quantitative methods with statistical data analysis used is the Multiple Linear Regression method. The statistical results show that the mudharabah and murabahah variables partially have no effect on profitability. And simultaneously the mudharabah and murabahah variables have no effect on profitability which is calculated using ROE.
Implementasi E-Marketing Dan Etika Bisnis Untuk Meningkatkan Volume Penjualan Bagi Pelaku UMKM Di Masa Pandemi Covid-19 Masni, Masni; Saleh, Hamsir
Gorontalo Accounting Journal Volume 5 Nomor 1 April 2022
Publisher : Universitas Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (184.893 KB) | DOI: 10.32662/gaj.v5i1.1777

Abstract

This study was conducted to determine how much influence the implementation of E-Marketing and business ethics has on increasing the sales volume of MSMEs in Boalemo Regency by using the variables of E-Marketing and Business Ethics as independent variables and Sales Volume as the dependent variable. This study uses quantitative methods with multiple linear regression analysis techniques with the help of SPSS software version 24 with a sample of 100 SMEs as respondents. The results of the study indicate that there is a significant influence between the implementation of E-Marketing and Business Ethics on the Sales Volume of MSMEs.

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