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[Risk Management Model for SMEs: A Story from Pandemic ]]>
<![CDATA[Kurniawan, Putu Sukma]]>
<![CDATA[ Gorontalo Accounting Journal Volume 6 Nomor 2 October 2023 ]]>
Publisher : <![CDATA[Universitas Gorontalo ]]>
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DOI: 10.32662/gaj.v6i2.2751
<![CDATA[This study aims to develop a risk management model (RMM) that can be used by the small and medium enterprises (SMEs) to survive in a pandemic condition. An approach with psychological theory was used in the context of developing the RMM. The research method is based onqualitative paradigm and there are three stages in this study to develop the RMM for SMEs in a pandemic condition. This study finds that there are several problems and challenges that the SMEs management have to deal with the pandemic condition. Additional explanations are prepared to create the connection between the RMM with the Kubler-Ross Grief Cycle Theory. This RMM can be used by the SMEs management as a guide for carrying out an organization's business activities in a pandemic. ]]>
<![CDATA[Kecurangan Akuntansi Memediasi Pengaruh Sifat Machiavellian Pada Persepsi Creative Accounting ]]>
<![CDATA[Prajnananira, I Gusti Ayu Dhira Yoseva]]>;
<![CDATA[Susilowati, Endah]]>
<![CDATA[ Gorontalo Accounting Journal Volume 6 Nomor 2 October 2023 ]]>
Publisher : <![CDATA[Universitas Gorontalo ]]>
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DOI: 10.32662/gaj.v6i2.3129
<![CDATA[This research aims to investigate how accounting fraud mediates Machiavellian traits on the perception of creative accounting and the relationships among the variables. The data used is primary data obtained from questionnaires and processed using SmartPLS 4.0. The research results indicate that Machiavellian traits influence accounting fraud and the perception of creative accounting. Accounting fraud also affects the perception of creative accounting. Therefore, it can be said that accounting fraud serves as a mediator in moderating the influence of Machiavellian traits on the perception of creative accounting. The implication of this study is the enhancement of students' ethics by strengthening business ethics education.]]>
<![CDATA[Pengaruh Price Earning Ratio, Debt To Equity Ratio, Return On Asset, Current Ratio Dan Firm Size Terhadap Nilai Perusahaan ]]>
<![CDATA[Pasaribu, Ruth Mita Tettyana Br.]]>;
<![CDATA[Situmorang, Saida]]>;
<![CDATA[Sagala, Rina Fitrayani]]>;
<![CDATA[Sitorus, Jessy Safitri]]>;
<![CDATA[Masnaya, Muthmainnah]]>
<![CDATA[ Gorontalo Accounting Journal Volume 6 Nomor 2 October 2023 ]]>
Publisher : <![CDATA[Universitas Gorontalo ]]>
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DOI: 10.32662/gaj.v6i2.2956
<![CDATA[The company is an organization that has a goal of obtaining sustainable profits. This study aims to analyze the effect of the Price Earning Ratio, Debt To Equiy Ratio, Return On Assets, Current Ratio and Firm Size on Company Value in Real Estate Companies and the Property Sector on the IDX in 2018-2020. The sample selection used purposive sampling with a total sample of 111, which was processed using the SPSS application. The test results explain that the Debt To Equity Ratio, Price Earning Ratio, Current Ratio, Firm Size and Return On Assets have a simultaneous effect on company value in Real Estate and Property companies on the IDX in 2018-2020. Return On Assets, Price Earning Ratio, and Current Ratio do not partially affect Company Value in Property and Real Estate companies in 2018-2020. Firm Size and Debt to Equity Ratio have a partial effect on Firm Value in Real Estate and Property companies on the IDX in 2028-2020.]]>
<![CDATA[Peran Kinerja Keuangan Dalam Memediasi Corporate Governance Pada Corporate Internet Reporting ]]>
<![CDATA[Rahmawati, Alifia Nur]]>;
<![CDATA[Susilowati, Endah]]>
<![CDATA[ Gorontalo Accounting Journal Volume 6 Nomor 2 October 2023 ]]>
Publisher : <![CDATA[Universitas Gorontalo ]]>
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DOI: 10.32662/gaj.v6i2.3136
<![CDATA[This research was done to see if financial performance could act as a mediating factor between corporate governance's influence and corporate online reporting. 58 companies were selected as examples using secondary data from company disclosures on the IDX80 recorded companies' website in 2022. The technique of route analysis method and SEM-PLS method-based hypothesis testing tools are used in the analytical process. The study's findings demonstrate that corporate governance has no impact on financial performance. Another indicates that both company governance and financial performance have an effect on corporate internet reporting in a negative way and corporate governance has an impact on corporate internet reporting. The influence of corporate governance on corporate internet reporting, which is a recent development in this study, cannot be mediated by financial performance.]]>
<![CDATA[Analisis Faktor-Faktor Yang Mempengaruhi Keputusan Investasi ]]>
<![CDATA[Zebua, Junar Cristin]]>;
<![CDATA[Husna, Dhea Afri]]>;
<![CDATA[Samosir, Marini Ibrani]]>;
<![CDATA[Malau, Yois Nelsari]]>;
<![CDATA[Mustafa, Mustafa]]>
<![CDATA[ Gorontalo Accounting Journal Volume 6 Nomor 2 October 2023 ]]>
Publisher : <![CDATA[Universitas Gorontalo ]]>
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DOI: 10.32662/gaj.v6i2.3062
<![CDATA[The research aimed to examine both simultaneously and partially the factors influencing investment decisions in food and beverage sector companies listed on the Indonesia Stock Exchange from 2018 to 2021 using multiple linear regression analysis. The test results found that profitability, liquidity, leverage, solvency, and company size variables simultaneously had a significant impact on investment decisions. In partial testing, profitability had no significant effect on investment decisions, liquidity had no significant effect on investment decisions, leverage had no effect but had a significant impact on investment decisions, solvency had no effect but had a significant impact on investment decisions, and company size had no significant effect on investment decisions.]]>
<![CDATA[Analisis Akuntabilitas Pengelolaan Keuangan ]]>
<![CDATA[Duinkerken, Jessie Christy Natalia]]>;
<![CDATA[Tinangon, Jantje J.]]>;
<![CDATA[Budiarso, Novi Swandari]]>
<![CDATA[ Gorontalo Accounting Journal Volume 6 Nomor 2 October 2023 ]]>
Publisher : <![CDATA[Universitas Gorontalo ]]>
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DOI: 10.32662/gaj.v6i2.3229
<![CDATA[This research aims to analyze the accountability of financial management of the North Sulawesi Provincial General Election Commission (KPU). The research method used is a qualitative approach. Data analysis involves data reduction, data display, and drawing conclusions. The research findings are as follows: (1) The financial management of the 2020 regional head election by the North Sulawesi Provincial General Election Commission was conducted in accordance with the Ministry of Finance regulations. (2) Several findings regarding the accountability of financial management of the North Sulawesi KPU for the 2020 regional head election were identified. (3) There are several efforts that need to be undertaken to enhance the accountability of financial management within the North Sulawesi Provincial General Election Commission.]]>
<![CDATA[Pengaruh Kepemilikan Institusional, Intensitas Aset Tetap, Dan Financial Distress Terhadap Agresivitas Pajak ]]>
<![CDATA[Romadhina, Anggun Putri]]>
<![CDATA[ Gorontalo Accounting Journal Volume 6 Nomor 2 October 2023 ]]>
Publisher : <![CDATA[Universitas Gorontalo ]]>
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DOI: 10.32662/gaj.v6i2.3171
<![CDATA[This research aims to provide empirical evidence of the influence of institutional ownership, fixed asset intensity, and financial distress on tax aggressiveness. The study adopts a quantitative approach and utilizes secondary data, specifically financial reports of manufacturing companies listed on the Indonesia Stock Exchange. The test results showed that institutional ownership, fixed asset intensity and financial distress simultaneously affect the aggressiveness of the tax. It can be assumed that if a company has institutional ownership, fixed asset intensity and is experiencing financial difficulties, it can affect management or company activities to take aggressive tax avoidance actions.]]>
<![CDATA[Penerapan Model Problem Based Learning Terhadap Hasil Belajar Mahasiswa Jurusan Akuntansi ]]>
<![CDATA[Ginting, Wenny Anggeresia]]>;
<![CDATA[Pangemanan, Shane Anneke]]>;
<![CDATA[Amalia, Reski]]>;
<![CDATA[Purba, Ficky Marchfirmanto]]>
<![CDATA[ Gorontalo Accounting Journal Volume 6 Nomor 2 October 2023 ]]>
Publisher : <![CDATA[Universitas Gorontalo ]]>
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DOI: 10.32662/gaj.v6i2.3169
<![CDATA[This research aims to investigate the implementation of the Problem Based Learning (PBL) model among accounting students at Politeknik Negeri Manado. The study employs a non-equivalent design, comparing an experimental class using the PBL model to a control class without the PBL model. The results of the research indicate that there is a significant influence of the Problem Based Learning (PBL) model on the learning outcomes of accounting students at Politeknik Negeri Manado. Furthermore, based on the n-gain score, the learning outcomes of the experimental class fall into the effective category, signifying that the implementation of PBL is effective in enhancing learning outcomes in the subject of financial accounting, specifically in the cash flow material.]]>
<![CDATA[Analisis Tingkat Transfer Pricing, Financial Distress, Pertumbuhan Penjualan, dan Corporate Social Responsibility Terhadap Tax Avoidance ]]>
<![CDATA[Arianti, Baiq Fitri]]>;
<![CDATA[Nurkamilah, Halfa]]>
<![CDATA[ Gorontalo Accounting Journal Volume 6 Nomor 2 October 2023 ]]>
Publisher : <![CDATA[Universitas Gorontalo ]]>
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DOI: 10.32662/gaj.v6i2.2746
<![CDATA[The purpose of this research is to provide empirical evidence of analysis of the level of transfer pricing, financial distress, sales growth, and corporate social responsibility on tax avoidance. This study uses secondary data from property and real estate companies listed on the Indonesia Stock Exchange in 2017-2021. Determination of the sample in this study using purposive sampling technique. Testing research data using eviews program. The results of this study indicate that transfer pricing, sales growth, and corporate social responsibility have no effect on tax avoidance, while financial distress has a signifikan effect on tax avoidance.]]>
<![CDATA[Pengaruh Return On Investment, Economic Value Added Dan Market Value Added Terhadap Return Saham ]]>
<![CDATA[Wahab, Dinda Illene]]>;
<![CDATA[Handayani, Susi]]>
<![CDATA[ Gorontalo Accounting Journal Volume 6 Nomor 2 October 2023 ]]>
Publisher : <![CDATA[Universitas Gorontalo ]]>
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DOI: 10.32662/gaj.v6i2.3010
<![CDATA[This study, which has a research period of 2019–2021, aims to determine the effect of Return on Investment (ROI), Economic Value Added (EVA) and Market Value Added (MVA) on stock returns in health sector companies and the telecommunications subsector listed on the Indonesia Stock Exchange. This study used a purposive sampling technique, which produced 99 data. Data analysis was carried out quantitatively and the hypothesis was tested by means of multiple regression analysis using SPSS version 26. The results of the analysis showed that simultaneously the variables ROI, EVA and MVA had an influence on stock returns. Meanwhile, partially, the results show that Return on Investment has a positive effect on stock returns, while Economic Value Added and Market Value Added have no effect on stock returns.]]>
