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.
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<![CDATA[Sistem Informasi Akuntansi Dan Pengendalian Internal Atas Pembelian Bahan Baku ]]>
<![CDATA[Lasmini, Lilis]]>;
<![CDATA[Nasihin, Ihsan]]>;
<![CDATA[Nurdiansyah, Hendri]]>
<![CDATA[ Gorontalo Accounting Journal Volume 6 Nomor 1 April 2023 ]]>
Publisher : <![CDATA[Universitas Gorontalo ]]>
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DOI: 10.32662/gaj.v6i1.2621
<![CDATA[The purpose of this study is to determine the implementation of purchasing accounting information systems and internal control over the purchase of raw materials. This study uses a qualitative method using an interpretive paradigm and a case study approach. The data used in this study are primary data, such as the company's organizational structure, operational system procedures, and enterprise resource planning systems that are implemented in the company. The results of the research that has been done show that PT Standard Indonesia Industri (SII) at the time of implementing the accounting information system and internal control of raw materials had good and neat documents related to purchases, making it easier to record. Plus PT Standard Indonesia Industri (SII) has procedures or standard operating procedures that are good enough so that they can maintain and control the stock of raw materials for the production process.]]>
<![CDATA[Pengaruh Informasi Akuntansi Terhadap Harga Saham Perusahaan ]]>
<![CDATA[Hutabarat, Wilda Sari]]>;
<![CDATA[Buulolo, Fince Aswadi]]>;
<![CDATA[Rajagukguk, Erlin Dermauli]]>;
<![CDATA[Oktaviani, Ribka]]>;
<![CDATA[Katharina, Ninta]]>;
<![CDATA[Seliamang, Yunelci Martha]]>
<![CDATA[ Gorontalo Accounting Journal Volume 6 Nomor 1 April 2023 ]]>
Publisher : <![CDATA[Universitas Gorontalo ]]>
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DOI: 10.32662/gaj.v6i1.2634
<![CDATA[The main objective of this study is to test and analyze the influence Current Ratio, Return On Asset, Total Asset Turn Over, and Net Profit Margin to Share Prices in food and beverage sub-sector manufacturing companies The period 2019-2021 both partially and simultaneously. The method used is a quantitative approach with statistical data analysis using multiple linear regression analysis where the data is processed with SPSS 25 software. The research criteria applied were purposive sampling techniques so that the research became 19 samples with observation results obtained 57 research samples. The results of the coefficient of determination analysis show that 17.4% of stock prices are influenced by independent variables, the rest of which are influenced by variables outside the study and simultaneous testing of variables CR, ROA, TATO NPM have a significant effect on stock prices. The test results of the variables current ratio, return on assets and total asset turn over partially cannot affect the stock price significantly but the variable net profit margin can have a significant influence on the stock price.]]>
<![CDATA[Pengaruh Kualitas Layanan, Persepsi Kemudahan, Dan Pengetahuan Nasabah Terhadap Minat Penggunaan Aplikasi Brimo ]]>
<![CDATA[Ruslan, Fitriyani]]>;
<![CDATA[Madjodjo, Farid]]>;
<![CDATA[Astria, Nikita]]>
<![CDATA[ Gorontalo Accounting Journal Volume 6 Nomor 1 April 2023 ]]>
Publisher : <![CDATA[Universitas Gorontalo ]]>
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DOI: 10.32662/gaj.v6i1.2593
<![CDATA[This study aims to determine the effect of service quality, perceived convenience, and customer knowledge on interest in using the BRImo application at PT Bank Rakyat Indonesia Soasio Branch Office. Methods of data analysis using multiple regression analysis, measuring scale using a Likert scale. The results showed that the service quality variable had a positive but not significant effect on interest in using the BRImo application. the perceived convenience variable has a significant positive effect on the intention to use the BRImo application and the customer knowledge variable has a significant positive effect on the intention to use the BRImo application. and variables namely service quality (X1), perceived ease of use (X2), and customer knowledge (X3) simultaneously have a significant effect on interest in using (Y) the BRImo application.]]>
<![CDATA[Pengaruh Keputusan Investasi, Struktur Modal, Kebijakan Deviden, dan Tingkat Profitabilitas terhadap Nilai Perusahaan ]]>
<![CDATA[Nainggolan, Nurlina]]>;
<![CDATA[Giawa, Baharudin]]>;
<![CDATA[Sitorus, Jessy Safitri]]>;
<![CDATA[Sanjaya, Ni Made Wulan Sari]]>
<![CDATA[ Gorontalo Accounting Journal Volume 6 Nomor 1 April 2023 ]]>
Publisher : <![CDATA[Universitas Gorontalo ]]>
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DOI: 10.32662/gaj.v6i1.2655
<![CDATA[The main objective of this study is to prove the effect of investment decisions, capital structure, dividend policy and profitability level on firm value in non-cyclical consumer sector manufacturing companies on the Indonesia Stock Exchange for the 2019-2021 period by conducting partial and simultaneous analysis tests. The research method used is a quantitative approach with statistical data using multiple linear analysis with data processed with SPSS software version 25. This study uses purposive sampling technique in determining the criteria for determining the sample, so that 29 research samples are obtained with a total research sample of 87 companies. The coefficient of determination test results show that 48 8% of firm value is influenced by independent variables while the remaining 51.2% is influenced by variables outside the research path. The simultaneous test results prove that investment decision variables, capital structure, dividend policy and profitability simultaneously affect firm value. The test results of investment decision variables and dividend policy partially have no influence on firm value, but capital structure variables and profitability partially have a significant influence on firm value.]]>
<![CDATA[Pengaruh Corporate Social Responsibility, Kualitas Audit, Dan Capital Intensity Terhadap Agresivitas Pajak Di Masa Pandemi ]]>
<![CDATA[Prameswari, Salsabila]]>;
<![CDATA[Budyastuti, Triyani]]>
<![CDATA[ Gorontalo Accounting Journal Volume 6 Nomor 1 April 2023 ]]>
Publisher : <![CDATA[Universitas Gorontalo ]]>
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DOI: 10.32662/gaj.v6i1.2667
<![CDATA[This study aims to determine the impact of Corporate Social Responsibility, Audit Quality, and Capital Intensity on tax aggressiveness during pandemic. This study uses secondary data from annual financial reports of mining companies listed on the Indonesia Stock Exchange during 2018-2021. This type of research is quantitative research using purposive sampling as a sampling technique and obtained from 20 companies. The analytical method used is multiple regression analysis—processing data using SPSS 22 for windows and Microsoft excel. The result of this research is that Corporate Social Responsibility has a significantly positive effect on Tax Aggressiveness, Audit Quality has a significantly negative effect on Tax Aggressiveness, and Capital Intensity has a significantly negative effect on Tax Aggressiveness.]]>
<![CDATA[Free Cash Flow, Profitabilitas, Kebijakan Hutang, dan Likuiditas terhadap Kebijakan Dividen ]]>
<![CDATA[Syamsuddin, Fajar Rakasiwi]]>
<![CDATA[ Gorontalo Accounting Journal Volume 6 Nomor 1 April 2023 ]]>
Publisher : <![CDATA[Universitas Gorontalo ]]>
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DOI: 10.32662/gaj.v6i1.2721
<![CDATA[This study aims to determine the effect of free cash flow, profitability, leverage and liquidity on dividend policy (an empirical study of pharmaceutical companies listed on the Indonesian stock exchange. Multiple regression analysis is used to determine the significance of the independent variables on the dependent variable. Types of data in this research is quantitative data in the form of numbers from the company's financial statements which are the object of research to be further converted into ratio values. The sampling technique used in this research is purposive sampling method. The research samples are pharmaceutical companies listed on the Indonesian stock exchange with consistent criteria for publishing annual reports from 2018 to 2022. This study found that profitability has a positive and significant effect on dividend policy. That is, if the company generates profits, the company will distribute it as dividends. Free cash flow, debt and liquidity policies have no significant effect on the company's dividend policy.]]>
<![CDATA[Analisis Intensitas Modal, Biaya Utang, Dan Komisaris Independen Pada Agresivitas Pajak ]]>
<![CDATA[Arianti, Baiq Fitri]]>;
<![CDATA[Majidi, Lalu Muhammad Syahril]]>
<![CDATA[ Gorontalo Accounting Journal Volume 6 Nomor 1 April 2023 ]]>
Publisher : <![CDATA[Universitas Gorontalo ]]>
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DOI: 10.32662/gaj.v6i1.2371
<![CDATA[The study aims to test and analyze the effect of capital intensity, debt costs, and independent commissioners as independent variables, on Tax Aggressiveness as dependent variables. This research approach uses quantitative approaches with descriptive methods. The population of 163 manufacturing companies listed on the Indonesia Stock Exchange for the period 2016 - 2020. The number of samples in this study amounted to 13 companies with purposive sampling methods, data that was successfully processed as many as 65 annual financial statement data. Statistical methods for data analysis using the eviews 10 application. The results of the panel's regression analysis test proved that partially, for capital intensity variables had a positive and significant effect on tax aggressiveness, the debt cost variable had a positive and insignificant effect on tax aggressiveness, while the independent commissioner variable had a negative and insignificant effect on tax aggressiveness.]]>
<![CDATA[Dampak Strategic Agility Bumdes Terhadap Keberhasilan Pengelolaan BUMDes Ditinjau Dari Absorptive Capacity dan Channel Richness Pengurus BUMDes ]]>
<![CDATA[Fitrianti, Fitrianti]]>;
<![CDATA[Suleman, Nurjana]]>;
<![CDATA[Sholehah, Nur Lazimatul Hilma]]>
<![CDATA[ Gorontalo Accounting Journal Volume 6 Nomor 1 April 2023 ]]>
Publisher : <![CDATA[Universitas Gorontalo ]]>
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DOI: 10.32662/gaj.v6i1.2442
<![CDATA[This research is done to identify direct and indirect connections from absorptive filters and the richness channel toward the strategic objectives and their impact on the success of management of the bumdes in 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 the entire bumdes county boalemo 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 this study indicate that (1) absorptive indicators affect negative and significant to the strategic features bumdes in wonosari district, (2) the richness channel has a positive influence on the strategic imports bumdes in wonosari district, (3) absorptive proximity has indirectly affected no significant positive impact on the success of bumdes' management through the strategic imports on the bumdes in wonosari district, (4) the richness channel has indirectly affected the management of bumdes through the strategic imports bumdes in wonosari district, (5) the strategic imports have a positive and significant impact on the management of the bumdes in wonosari district.]]>
<![CDATA[Kajian Pelaksanaan Continous Monitoring dan Continous Audit Terhadap Keberhasilan Pengelolaan Pengadaan Barang dan Jasa ]]>
<![CDATA[Pakasi, Novrabella Clarashinta]]>;
<![CDATA[Waani, Zigma Robert]]>
<![CDATA[ Gorontalo Accounting Journal Volume 6 Nomor 1 April 2023 ]]>
Publisher : <![CDATA[Universitas Gorontalo ]]>
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DOI: 10.32662/gaj.v6i1.2642
<![CDATA[This paper will examine the implementation of continuous monitoring and continuous audit on the success of the management of procurement of goods and services in the local government agencies of North Sulawesi Province. The research was conducted at the Regional Inspectorate of North Sulawesi Province. The essence of this paper aims to determine the implementation of continuous monitoring and continuous audit on the success of the management of procurement of goods and services in the local government agencies of North Sulawesi Province. The data analysis techniques used are data reduction, data display, and conclusion drawing/verification which are carried out interactively and continuously until completion, so that the data becomes saturated. The results of this study show that: 1) Continuous monitoring by the APIP Inspectorate in the implementation of procurement of goods and services in the local government agencies of North Sulawesi Province has been carried out quite well. APIP conducts continuous monitoring to detect early on procurement that does not comply with the applicable regulations, thus APIP can immediately provide improvement suggestions to the local government agencies. 2) Continuous audit by the APIP Inspectorate in the implementation of procurement of goods and services in the local government agencies of North Sulawesi Province has been carried out quite well. APIP conducts continuous audits on strategic packages in local government agencies, so that if any fraudulent activities are found in the implementation of procurement, APIP can provide recommendations for immediate action by the local government agencies.]]>
<![CDATA[Pengaruh Rasio Keuangan Terhadap Nilai Perusahaan ]]>
<![CDATA[Nugroho, Kukuh Wahyu]]>;
<![CDATA[Supriyadi, Didit]]>;
<![CDATA[Chaerudin, Chaerudin]]>
<![CDATA[ Gorontalo Accounting Journal Volume 6 Nomor 1 April 2023 ]]>
Publisher : <![CDATA[Universitas Gorontalo ]]>
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DOI: 10.32662/gaj.v6i1.3137
<![CDATA[This study aims to determine the influence of Financial Statement Ratios, which consist of Profitability Ratios (Return On Assets), Solvability Ratios (Debt to Equity Ratio) and Liquidity Ratios (Current Ratio) to Firm Value (Price to Book Value), both in partially or simultaneously terms, in consumer non-cyclicals sector companies listed on the Indonesia Stock Exchange for the period 2017 - 2020. The study was conducted on financial ratio data, with the independent variables are Return On Assets (ROA), Debt to Equity Ratio (DER) and Current Ratio (CR) and also the dependent variable is Price to Book Value (PBV), which is obtained from audited financial statements for the period 2017 - 2020. The analytical method that the researcher uses is multiple linear analysis by carrying out several tests, such as the classical assumption test, T test and F test. The result indicates that Profitability Ratios (ROA), Solvability Ratios (DER) and Liquidity Ratios (CR) have significant effect on Firm Value (PBV), either partially or simultaneously.]]>
