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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 21 Documents
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Search results for , issue "Volume 7 Nomor 2 October 2024" : 21 Documents clear
Pengaruh Pengungkapan Corporate Social Responsibility dan Kualitas Audit terhadap Biaya Utang Yanni, Yanni; Serly, Serly; Tang, Sukiantono
Gorontalo Accounting Journal Volume 7 Nomor 2 October 2024
Publisher : Universitas Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32662/gaj.v7i2.3338

Abstract

This research aims to analyze the impact of Corporate Social Responsibility disclosure and audit quality on debt costs. We also use company size, return on assets, and leverage as control variables in this study. The research method employs financial data from companies published on the Indonesia Stock Exchange as the sample to be tested using panel regression. The software used includes SPSS and Eviews10. The results of this study indicate that Corporate Social Responsibility disclosure does not have a significant impact on debt costs. Meanwhile, audit quality significantly and negatively affects debt costs. The control variable results show that return on assets significantly and negatively affects debt costs, while company size and leverage do not have a significant impact on debt costs.
Model Akuntabilitas dan Transparansi Pengelolaan Hibah Masjid Berbasis Kearifan Lokal Masyarakat Piola, Marina Paramita S.; Mauli, Siti Awalanda
Gorontalo Accounting Journal Volume 7 Nomor 2 October 2024
Publisher : Universitas Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32662/gaj.v7i2.3811

Abstract

This research decisively reveals a robust model of accountability and transparency in the management of mosque grants, firmly based on the local wisdom of the Gorontalo community. Using qualitative methods, the study employs a range of effective data collection techniques, including interviews, observations, and documentation at mosques that receive grants in Gorontalo City. The results demonstrate that accountability and transparency in managing mosque grant funds are effectively upheld through straightforward record-keeping, deeply embedded in local values such as trustworthiness, patience, honesty, responsibility, and wisdom. These values resonate in the oral traditions of the Gorontalo people, providing clear guidelines for managing mosque finances. Moreover, the research highlights a critical need for enhanced information transparency to the public, essential for maintaining the congregation's trust and fostering a stronger community connection.
Pengaruh Pengetahuan Pajak, Tarif Pajak, Dan Sanksi Pajak Terhadap Kepatuhan Wajib Pajak Orang Pribadi Bagi Pelaku Usaha Online Basiroh, Alfi; Sari, Ika
Gorontalo Accounting Journal Volume 7 Nomor 2 October 2024
Publisher : Universitas Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32662/gaj.v7i2.3521

Abstract

This study aims to gather empirical evidence on the influence of tax knowledge, tax rates,  and  tax sanctions on the tax compliance of individual online entrepreneurs in Jabodetabek. This quantitative research employed simple random sampling as the sampling technique, resulting in 97 respondents. Primary data was collected through direct distribution of questionnaires. Data analysis was conducted using Structural Equation Modeling (SEM) based on Partial Least Square (PLS) using SmartPLS 4.0. The findings revealed that tax knowledge and tax sanctions variables do not significantly influence taxpayer compliance, while the tax rate variable significantly impacts taxpayer compliance.
Literature Review: Perkembangan Keterampilan Profesi Akuntan Wallu, Fitriani; Jaya, I Made Laut Mertha; Andrianto, Wahyu; Anan, Edy
Gorontalo Accounting Journal Volume 7 Nomor 2 October 2024
Publisher : Universitas Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32662/gaj.v7i2.3495

Abstract

This research was conducted to find out the development, description, and opportunities for accountant professional skills in Indonesia so far. This research uses a qualitative method, with a literature review design. The more advanced the business world, of course, will affect the increasingly complex transactions that occur both in terms of type and in terms of the number of transactions themselves. In the end, this will directly affect the progress of the accounting discipline itself. This research identifies several skills that are necessary and important for the accounting profession in Indonesia, namely technical skills, generic skills, and technology and IT skills. The skill development of the accounting profession in the future has changed a lot compared to the past. They can do digital record keeping, which reduces time, despite the different opportunities in the accountant and auditor careers. Since the implementation of robotic technology is quite large, they still cannot perform all important tasks. Future accountants may also find new jobs and more responsibilities. As a result, accountants need the ability to adjust to technological changes that will continue to occur. Future accountants must have information technology, critical thinking, and problem solving skills.
Analisis Corporate Social Responsibility Terhadap Green Technology Innovation Dengan Pengendalian Internal Sebagai Variabel Intervening Putri Hardian, Qanita Marsha; Suryaningrum, Diah Hari
Gorontalo Accounting Journal Volume 7 Nomor 2 October 2024
Publisher : Universitas Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32662/gaj.v7i2.3707

Abstract

This research investigates the influence of Corporate Social Responsibility (CSR) on Green Technology Innovation, towards Internal Control as an intervening variable. This studies is quantitative and focuses on companies in the energy, industrial, materials, and infrastructure sectors on the Indonesia Stock Exchange from 2018 to 2022. This study using the statistic descriptive method. The research results show that CSR as an independent variable and Internal Control as an intervening variable influence Green Technology Innovation. This study suggests that companies, shareholders, and governments should consider environmental risks in their decision-making processes.
Pengaruh Risiko Kredit dan Kecukupan Modal Terhadap Profitabilitas Munggar, Puspa Widyadari; Nurhasanah, Nunung; Kosasih, Kosasih
Gorontalo Accounting Journal Volume 7 Nomor 2 October 2024
Publisher : Universitas Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32662/gaj.v7i2.3433

Abstract

This research aims to determine the effect of credit risk and capital adequacy on profitability in state-owned banking companies. This research method uses quantitative methods with multiple regression analysis. The results of the research show that credit risk has a negative and significant effect on profitability, with a negative regression coefficient of -0.531 and a significance value of 0.002 0.05. Meanwhile, capital adequacy has a positive and significant effect on profitability, with a positive regression coefficient of 0.317 and a significance value of 0.001 0.05. Credit Risk and Capital Adequacy have a significant effect on Profitability with an R Square value of 71.1%.
Hubungan Kualitas Laba, Profitabilitas, Dan Corporate Social Responsibility Terhadap Return Saham Marbun, Ruth Stephany; Suhartini, Dwi
Gorontalo Accounting Journal Volume 7 Nomor 2 October 2024
Publisher : Universitas Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32662/gaj.v7i2.3551

Abstract

This research aimed to analyze and measure the relationship between earnings quality, profitability, and corporate social responsibility on stock returns of food and beverages sector companies in 2020-2022. The population in this study obtained 30 companies with a sampling technique using purposive sampling so that 54 companies were obtained as samples. The data analysis technique used multiple linear regression analysis. The results of this study indicate that earnings quality and return on investment affect the disclosure of stock returns. While corporate social responsibility cannot affect the disclosure of stock returns. This research is expected to provide an overview of what stock return disclosure is influenced by so that it can be used by companies for evaluation and decision making.
Self Assessment System, Pengetahuan, Dan Sanksi Pajak Berpengaruh Terhadap Kepatuhan Pajak Dengan Religiusitas Sebagai Variabel Moderasi Utami, Amelia Febi; Andriani, Sri
Gorontalo Accounting Journal Volume 7 Nomor 2 October 2024
Publisher : Universitas Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32662/gaj.v7i2.3518

Abstract

This study investigates the impact of several factors on taxpayer compliance, including understanding of the self-assessment system, knowledge of tax regulations, tax sanctions, and religiosity. The aim is to gain insights into what influences taxpayers to comply with tax regulations. The study employs quantitative data collection methods through surveys and questionnaires. Analytical techniques such as descriptive analysis, quality tests, classical assumption tests, and hypothesis testing are used. Results indicate that understanding of the self-assessment system, knowledge, and tax sanctions positively influence taxpayer compliance. Additionally, religiosity moderates the relationship between understanding the self-assessment system, knowledge, and taxpayer compliance, but not for tax sanctions.
The Measurement of Regional Government Financial Performance Using the Value for Money Principle Shidqi, Alfi Irsyad; Murdiansyah, Isnan
Gorontalo Accounting Journal Volume 7 Nomor 2 October 2024
Publisher : Universitas Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32662/gaj.v7i2.3480

Abstract

The purpose of this study is to determine and analyze the financial performance of the local government of Banyuwangi Regency using the concept of value for money at the Regional Financial and Asset Management Agency of Banyuwangi Regency. The method used is descriptive qualitative, with primary and secondary data. Data analysis techniques use the concept of value for money with economic, efficient, and effective ratios. The results of this study state that the Banyuwangi Regency Government, through economic, efficiency, and effectiveness ratios in budget realization reports in the 2019-2022 period fully applies the principle of value for money.
Peran Green Accounting dalam Mewujudkan Prinsip Pembangunan Berkelanjutan Mubarokah, Annisa Kharirotul; Setyaningsih, Nina Dwi
Gorontalo Accounting Journal Volume 7 Nomor 2 October 2024
Publisher : Universitas Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32662/gaj.v7i2.3449

Abstract

Environmental accounting is an important part of improving a company's environmental performance. Green accounting is a concept developed in Europe in 1970. This concept is used to identify, prioritize, and incorporate environmental costs in business decision making. By using green accounting, companies can reduce environmental problems and increase the effectiveness of environmental management. Despite this, the use of green accounting is still limited in developing countries. This research uses a qualitative descriptive data collection method which includes observation, interviews, documentation and triangulation. The findings show that Bakpia Maharani MSMEs face challenges related to waste management and financial reporting, because they do not allocate costs for prevention and detection, but instead focus on waste processing. This research aims to determine the implementation of green accounting in Bakpia Maharani MSMEs and identify related challenges.

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