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[Pengaruh Rasio Kemandirian Keuangan Daerah dan Rasio Efektivitas Pendapatan Asili Daerah Terhadap Belanja Modal ]]>
<![CDATA[Nuraeni, Siti]]>;
<![CDATA[Nurhasanah, Nunung]]>;
<![CDATA[Kosasih, Kosasih]]>
<![CDATA[ Gorontalo Accounting Journal Volume 7 Nomor 2 October 2024 ]]>
Publisher : <![CDATA[Universitas Gorontalo ]]>
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DOI: 10.32662/gaj.v7i2.3482
<![CDATA[Regional financial performance provides an overview of regional capacity in financial management. For six years, from 2018 to 2023, this research was conducted in Karawang Regency. The aim of this research is to determine and assess the influence of capital expenditure in Karawang Regency on the PAD Effectiveness Ratio and Regional Financial Independence Ratio from 2018 to 2023. One aspect of the methodology used in quantitative research is multiple linear regression testing. The research results show that the regional financial independence ratio influences the capital expenditure variable. The PAD effectiveness ratio has no influence on capital expenditure. Simultaneously, the regional financial independence ratio variable and the PAD Effectiveness Ratio variable influence capital expenditure.]]>
<![CDATA[Sustainability Report Disclosure: Dampak Kinerja Keuangan dan Komite Audit ]]>
<![CDATA[Apriyani, Miya Wahyu]]>;
<![CDATA[Widoretno, Astrini Aning]]>
<![CDATA[ Gorontalo Accounting Journal Volume 7 Nomor 2 October 2024 ]]>
Publisher : <![CDATA[Universitas Gorontalo ]]>
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DOI: 10.32662/gaj.v7i2.3494
<![CDATA[Penelitian ini bertujuan untuk menguji dan memperoleh bukti empiris atas pengaruh net profit margin, return on assets, current ratio, debt to equity ratio, dan komite audit terhadap pengungkapan sustainability report. Penelitian ini dilakukan pada perusahaan infrastruktur dan perindustrian yang terdaftar di Bursa Efek Indonesia (BEI) tahun 2021 hingga 2022. Populasi dalam penelitian ini diperoleh sebesar 130 perusahaan dengan teknik pengambilan sampel menggunakan purposive sampling sehingga diperoleh 66 perusahaan sebagai sampel. Teknik analisis data yang digunakan analisis regresi linear berganda. Hasil penelitian ini menunjukkan bahwa net profit margin dan debt to equity ratio berpengaruh terhadap pengungkapan sustainability report. Sedangkan return on assets, current ratio, dan komite audit tidak dapat mempengaruhi pengungkapan sustainability report. Seluruh variabel dependen secara simultan berpengaruh terhadap pengungkapan sustainability report. Penelitian ini diharapkan dapat memberikan gambaran terkait pengungkapan sustainability report dipengaruhi oleh apa saja sehingga dapat digunakan oleh perusahaan untuk bahan evaluasi dan pengambilan keputusan baik untuk manajemen maupun stakeholder.]]>
<![CDATA[Analisis Perkembangan Kinerja Keuangan Perusahaan ]]>
<![CDATA[Abdullah, Julie]]>;
<![CDATA[Hasanuddin, Hasanuddin]]>;
<![CDATA[Lamuda, Ilyas]]>;
<![CDATA[Uno, Rahmat]]>
<![CDATA[ Gorontalo Accounting Journal Volume 7 Nomor 2 October 2024 ]]>
Publisher : <![CDATA[Universitas Gorontalo ]]>
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DOI: 10.32662/gaj.v7i2.4117
<![CDATA[This study analyzes the financial performance of manufacturing companies listed on the Indonesia Stock Exchange (IDX) during and after the Covid-19 pandemic. Using activity, profitability, and liquidity ratios, the results show that most companies experienced financial performance fluctuations. Activity and profitability ratios remained below industry standards, while liquidity ratios varied, with some companies maintaining their ability to meet short-term obligations. This study highlights the need for improved operational efficiency and financial strategies to achieve optimal performance.]]>
<![CDATA[Pengaruh Kinerja Lingkungan Dan Corporate Social Responsibility Terhadap Kinerja Keuangan ]]>
<![CDATA[Fadillah, Muhamad Renaldi Razka]]>;
<![CDATA[Rismayadi, Budi]]>;
<![CDATA[Yanti, Yanti]]>
<![CDATA[ Gorontalo Accounting Journal Volume 7 Nomor 2 October 2024 ]]>
Publisher : <![CDATA[Universitas Gorontalo ]]>
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DOI: 10.32662/gaj.v7i2.3488
<![CDATA[This study aims to examine the impact of environmental performance and Corporate Social Responsibility (CSR) on the financial performance of manufacturing companies in the basic and chemical sectors listed on the Indonesia Stock Exchange (IDX). The research adopts a quantitative methodology with a descriptive verification approach. Purposive sampling was employed to collect the data, which was then analyzed using SmartPLS software. The analysis includes testing the outer model, inner model, and hypothesis evaluation. The findings reveal that CSR has a significant effect on financial performance, whereas environmental performance does not show a significant impact. The study suggests further research to explore the influence of environmental costs and company size on financial performance, as well as expanding the sample to other industrial sectors.]]>
<![CDATA[Fintech Payment, Lifestyle, dan Pembelajaran Akuntansi Berpengaruh Terhadap Peengelolaan Keuangan Pribadi Mahasiswa Akuntansi ]]>
<![CDATA[Nisa, Lutfiatul Khoirun]]>;
<![CDATA[Zuraidah, Zuraidah]]>
<![CDATA[ Gorontalo Accounting Journal Volume 7 Nomor 2 October 2024 ]]>
Publisher : <![CDATA[Universitas Gorontalo ]]>
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DOI: 10.32662/gaj.v7i2.3450
<![CDATA[This purpose of research is to evaluate how fintech payment, lifestyle, and accounting learning affect the way a student majoring in accounting at the State Islamic UIN Maliki Malang manages his finances. This study uses a quantitative approach research method by using primary data collected from questionnaires distributed to university students. The sample of this research consists of 81 students selected by purposive sampling method from a population of 419 students majoring in Accounting, Faculty of Economics, UIN Maliki Malang. The results of the data obtained were evaluated using the SmartPLS version 4.1 application analysis method. Analysis of the results illustrates that fintech payment, lifestyle, and accounting knowledge positively and significantly affect students' personal financial management. In particular, fintech payment and lifestyle have a significant influence on personal financial management, as well as accounting learning.]]>
<![CDATA[Kinerja Pasar Ditinjau Dari Good Corporate Governance Dan Sustainability Reporting ]]>
<![CDATA[Rahman, Nita]]>;
<![CDATA[Wibowo, Agus Satrya]]>;
<![CDATA[Setiawan, Ricky Yunisar]]>
<![CDATA[ Gorontalo Accounting Journal Volume 7 Nomor 2 October 2024 ]]>
Publisher : <![CDATA[Universitas Gorontalo ]]>
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DOI: 10.32662/gaj.v7i2.3819
<![CDATA[This study aims to determine the effect of good corporate governance and sustainability reporting on market performance in general insurance companies that have published stock movements and companies that have been listed on the Indonesia Stock Exchange for the period 2019-2023. The population of this study was 76 companies with certain criteria, the sample in this study was taken using purposive sampling with a sample size of 8 (eight) companies. The data analyzed using Smart PLS (Partial Least Square). The results of the study show that Good corporate governance and Sustainability reporting have an influence on market performance. However, the board of director indicator does not have an influence on insurance market performance.]]>
<![CDATA[Evaluation Of Cash Receipts And Expenditure Accounting Information Systems To Improve Internal Control ]]>
<![CDATA[Maulana, Firman]]>;
<![CDATA[Permatasari, Ditya]]>
<![CDATA[ Gorontalo Accounting Journal Volume 7 Nomor 2 October 2024 ]]>
Publisher : <![CDATA[Universitas Gorontalo ]]>
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DOI: 10.32662/gaj.v7i2.3499
<![CDATA[This study aims to evaluate the information system, particularly in cash receipts and disbursements, at Metro Swalayan in Malang City. This research is qualitative with a descriptive approach, meaning it will examine and describe the phenomena being studied, whether social phenomena or those derived from individual or group thoughts. The results of this study indicate that the accounting information system for cash receipts and disbursements at Metro Swalayan is not yet in accordance with Mulyadi's theory and previous research. This discrepancy is due to adjustments to operational needs. The shipping and sales functions are combined with the cash receipts function for efficiency.]]>
<![CDATA[Determinant Of Student Intention To Take Certified Accurate Professional ]]>
<![CDATA[Muflihah, Fikrotul]]>;
<![CDATA[Kholilah, Kholilah]]>
<![CDATA[ Gorontalo Accounting Journal Volume 7 Nomor 2 October 2024 ]]>
Publisher : <![CDATA[Universitas Gorontalo ]]>
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DOI: 10.32662/gaj.v7i2.3485
<![CDATA[This study aims to determine the controlling attitude, motivation, interest, and perception of accounting students in their decision to take the Certified Accurate Professional. This research uses Maslow's theory of motivation. This study used quantitative research methods. Data analysis in this study used Partial Least Square (PLS). The results showed that control attitude variables and interest variables positively affected the decision of accounting students to take CAP accounting certification. It described that accounting students of UIN Malang Class of 2020 have a high attitude of control and interest in taking CAP accounting certification. Motivation and perception variables do not affect the decision of accounting students in the class of 2020 to take CAP accounting certification. It explained the need for more motivation and perception from UIN Malang Class of 2020 accounting students regarding the positive impact and some things obtained when someone chooses to take CAP accounting certification.]]>
<![CDATA[Pengaruh Kesadaran, Sanksi Pajak, Kualitas Pelayanan Pajak, dan Penerapan Sistem Samsat Drive Thru Terhadap Kepatuhan Wajib Pajak Kendaraan Bermotor ]]>
<![CDATA[Nur Aeni, Tati]]>;
<![CDATA[Budyastuti, Triyani]]>
<![CDATA[ Gorontalo Accounting Journal Volume 7 Nomor 2 October 2024 ]]>
Publisher : <![CDATA[Universitas Gorontalo ]]>
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DOI: 10.32662/gaj.v7i2.3378
<![CDATA[This study aims to examine the effect of taxpayer awareness, tax sanctions, tax service quality, and the application of samsat drive thru system on motor vehicle taxpayer compliance. The population in this study is all motor vehicle taxpayers who have been registered at the West Jakarta Samsat Joint Office. This study used nonprobability sampling techniques, accidental sampling was 105 respondents. For data collection techniques using questionnaires and Data analysis techniques using SMARTPLS 3. The results of this study show that taxpayer awareness, tax sanctions and the implementation of the SAMSAT drive thru system have a positive and significant effect on motor vehicle taxpayer compliance. Meanwhile, the quality of tax services does not have a positive and significant effect on the compliance of motor vehicle taxpayers at the SAMSAT Joint Office in West Jakarta.]]>
<![CDATA[Pengaruh Kompetensi dan Motivasi Terhadap Kualitas Laporan Keuangan Satuan Kerja Perangkat Daerah ]]>
<![CDATA[Pratiwi, Feren Ayu]]>;
<![CDATA[Nurhasanah, Nunung]]>;
<![CDATA[Suartini, Sri]]>
<![CDATA[ Gorontalo Accounting Journal Volume 7 Nomor 2 October 2024 ]]>
Publisher : <![CDATA[Universitas Gorontalo ]]>
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DOI: 10.32662/gaj.v7i2.3489
<![CDATA[The aim of this research is to ascertain how competence and motivation within the Karawang Regency Government influence the quality of SKPD financial reports. In this study, a sample of sixty respondents was used for sampling. By using a questionnaire instrument, a survey approach was used in the data collection procedure. Validity test, reliability test, normality test, descriptive analysis, and verification analysis using multiple linear regression were used to analyze the data. Using SPSS version 27 software for data processing. Research findings show that, apart from statistical testing, motivation and competency variables have a major impact on the quality of financial reports. In addition, the quality of financial reports is significantly influenced by motivation and competency variables, at different levels.]]>
