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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.
Arjuna Subject : -
Articles 21 Documents
 1   2   3 
Search results for , issue "Volume 8 Number 1 April 2025" : 21 Documents clear
Faktor-Faktor Yang Mempengaruhi Implementasi SAK EMKM Pada Usaha Mikro, Kecil, dan Menengah Arini, Arini; Isyanto, Puji; Arimurti, Trias
Gorontalo Accounting Journal Volume 8 Number 1 April 2025
Publisher : Universitas Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32662/gaj.v8i1.3532

Abstract

The aim of this research is to determine the factors that influence the implementation of SAK EMKM among MSMEs in East Karawang District, including understanding of accounting, level of education and use of information technology. The method in this research is a quantitative method of primary data resulting from distributing questionnaires. This research hypothesis was tested using multiple linear regression analysis with the SEM EViews version 12 program, the sampling technique was purposive sampling. The results of this research show that the accounting understanding variable influences the implementation of SAK EMKM, the education level variable influences SAK EMKM and the variable use of information technology influences the implementation of SAK EMKM. The variables understanding accounting, level of education and use of information technology jointly influence the implementation of SAK EMKM. This research helps contribute to the field of financial accounting, especially in MSMEs, by revealing empirical evidence that understanding accounting, level of education and use of information technology can implement SAK EMKM in MSMEs in East Karawang District.
Analisis Penyebab Tax Avoidance Pada Perusahaan Sektor Consumer Cyclicals, Consumer Non-Cyclicals, dan Healthcare Kholilatussaskia, Nur Azizah; Nuswandari, Cahyani
Gorontalo Accounting Journal Volume 8 Number 1 April 2025
Publisher : Universitas Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32662/gaj.v8i1.3752

Abstract

The purpose of this research is to analyse the effect of Capital Intensity, Leverage, Company Size, and Sales Growth on Tax Avoidance in Consumer Cyclicals, Consumer Non-Cyclicals, and Healthcare sector companies listed on the IDX for the 2020-2022 period. This research uses descriptive statistical tests, panel data regression, classical assumption tests, coefficient of determination tests, F tests, and t tests in data analysis. The analysis results prove that Sales Growth has a positive effect on Tax Avoidance. While Leverage has a negative effect on Tax Avoidance. Meanwhile, Capital Intensity and Company Size have no influence on Tax Avoidance.
Evaluation and Design of Mosque Financial Statements Based on ISAK 35 Susanto, Nurhadi; Alamsyah, Ahmad Fahrudin
Gorontalo Accounting Journal Volume 8 Number 1 April 2025
Publisher : Universitas Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32662/gaj.v8i1.3627

Abstract

The aim of this study is to analyze the financial report format presented by Masjid Besar Al-Jami' Khoirul Huda. This study also seeks to assess whether the financial report complies with ISAK 35 standards and to explore its benefits for the mosque's management. The research method used is a descriptive approach with a qualitative method. The findings of this study show that the financial report prepared by the mosque's treasurer only contains information about income and expenses, which complies with ISAK 35 standards. However, the report does not include a statement of financial position, which is an essential component of financial reporting according to accounting standards.
Empirical Analysis of Financial and Macroeconomic Dynamics on Stock Returns Ismayanti, Diah; Surti, Surti
Gorontalo Accounting Journal Volume 8 Number 1 April 2025
Publisher : Universitas Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32662/gaj.v8i1.4053

Abstract

This study examines the influence of financial and macroeconomic factors on stock returns of palm oil companies on the Indonesia Stock Exchange during 2018-2024. Using a panel data analysis of 9 palm oil companies, this study investigates how Earnings Per Share (EPS), Price to Earnings Ratio (PER), Return on Equity (ROE), and inflation affect stock performance in the context of the Indonesian economy. The research methodology applies a causal quantitative approach with data from the IDX quarterly financial reports and BPS inflation data. The sample was selected through a purposive sampling method based on the following criteria: listed on the IDX during the study period, consistency of financial report publication, and completeness of variable data. The strategic position of this sector in the Indonesian economy, which contributes to foreign exchange and rural employment, the importance of understanding its investment dynamics. This study integrates the perspective of development economics, analyzing how capital markets can support national economic development through the palm oil sector. These findings are expected to provide insights for investors, companies, and policy makers.
Pengaruh Digitalisasi, Perencanaan Pajak, Struktur Modal, Dan Kepemilikan Manajerial Terhadap Nilai Perusahaan Dengan Transparansi Perusahaan Sebagai Variabel Moderasi Haq, Naufal Rizqi; Ardhani, Lutfi
Gorontalo Accounting Journal Volume 8 Number 1 April 2025
Publisher : Universitas Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32662/gaj.v8i1.3687

Abstract

This research analyzes the influence of digitalization, tax planning, capital structure and managerial ownership on company value with company transparency as a moderating variable with the research object being consumer goods sector companies listed on the Indonesia Stock Exchange IDXI) in 2021. The sample for this research is 65 companies. with a total of 193 data. The data analysis technique used in this research is linear regression analysis technique. The research results show that digitalization, tax planning and managerial ownership have no effect on company value. Meanwhile, capital structure influences company value. Company transparency is unable to moderate the relationship between digitalization, tax planning, capital structure and managerial ownership on company value.
Pengaruh Kualitas Audit, Debt Default, dan Opinion Shopping terhadap Penerimaan Opini Audit Going Concern Pratiwi, Aprilia Lenny; Srimindarti, Ceacilia
Gorontalo Accounting Journal Volume 8 Number 1 April 2025
Publisher : Universitas Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32662/gaj.v8i1.3693

Abstract

This study aim to analyze the effect of audit quality, debt default, and opinion shooping on the issuance on going concern audit opinion in manufacturing companies listed on the Indonesia Stock Exchange (IDX) during the 2018-2022 period. The sample was selected using purposive sampling, resulting in 78 companies. Data were collected through documentation and analyzed using logistic regression withe SPSS version 27. This study demonstrates that going concern audit opinion is significantly impacted by audit quality, debt default, and opinion selection acceptance. In conclusion, The going concern audit opinion is significantly impacted by these three factors. Good audit quality reduces the possibility of obtaining an opinion on a going concern, while debt default and opinion selection raise the possibility of getting that opinion.
Pengaruh Corporate Social Responsibility dan Good Corporate Governance pada Agresivitas Pajak dengan Manajemen Laba sebagai Pemoderasi Arianti, Baiq Fitri; Hadisah, Susi
Gorontalo Accounting Journal Volume 8 Number 1 April 2025
Publisher : Universitas Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32662/gaj.v8i1.4022

Abstract

This study was conducted with the aim of analyzing the effect of Corporate Social Responsibility and Good Corporate Governance on Tax Aggressiveness with Earnings Management as a Moderating Variable. This type of research uses quantitative methods. The population in this study were Property and Real Estate companies listed on the Indonesia Stock Exchange. The samples used in this study amounted to 12 Property and Real Estate companies with a 5-year observation period in the 2019-2023 period. The results of the research conducted show Corporate Social Responsibility, has an effect on Tax Aggressiveness, Good Corporate Governance has no effect on Tax Aggressiveness, Earnings Management is able to moderate Corporate Social Responsibility    on Tax Aggressiveness and Earnings Management is not able to moderate Good Corporate Governance on Tax Aggressivenes.
Transfer Pricing Sektor Pertambangan: Moderasi Good Corporate Governance Nurmalitasari, Indah; Wulandari, Sartika
Gorontalo Accounting Journal Volume 8 Number 1 April 2025
Publisher : Universitas Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32662/gaj.v8i1.3733

Abstract

The aim of this study is to analyze and test the effects of tax minimization, exchange rate, and tunneling incentive on the decisions of mining companies to implement transfer pricing, with good corporate governance (GCG) as a moderating variable. The sample consists of 103 mining companies that reported complete financial statements during the period of 2018-2022, selected using purposive sampling. Hypothesis testing was performed using Eviews 12 software. The results indicate that tunneling incentive, moderated by GCG, has a significant effect on transfer pricing decisions. Meanwhile, the tax minimization variable, moderated by GCG, does not have a significant effect on transfer pricing decisions. Partially, tunneling incentive has a significant impact on transfer pricing, while tax minimization and exchange rate do not show a significant effect on transfer pricing decisions.
Pengaruh Return On Asset, Return On Equity, Net Profit Margin, dan Earning Per Share Terhadap Harga Saham Wiyanto, Ersita Maharani; Muslimin, Muslimin
Gorontalo Accounting Journal Volume 8 Number 1 April 2025
Publisher : Universitas Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32662/gaj.v8i1.3726

Abstract

This research aims to assess the influence of Return On Assets (ROA), Return On Equity (ROE), Net Profit Margin (NPM), and Earning Per Share (EPS) on the share prices of companies listed on the JII index. The approach used is a quantitative method. The population consists of 49 companies, with a sample of 13 companies selected using the purposive sampling method from 2021 to 2023. Secondary data was collected through data documentation. The results of hypothesis analysis with multiple linear regression using SPSS 27 show that ROA has a negative and significant influence on share prices, while ROE, NPM and EPS have a positive and significant influence on the share prices of companies listed on the JII index.
Faktor Pendukung Peningkatan Pendapatan Usaha Mikro Kecil Menengah Sadira, Alvita; Lukita, Carolyn; Trisyanto, Ade
Gorontalo Accounting Journal Volume 8 Number 1 April 2025
Publisher : Universitas Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32662/gaj.v8i1.3542

Abstract

This study aims to provide empirical evidence regarding the influence of business capital, number of workers, accounting comprehension, and financial technology on the income growth of Micro, Small, and Medium Enterprises (MSMEs) in West Karawang District. This quantitative research with a descriptive approach utilized primary data collected through questionnaires distributed to MSME actors in the region. The research sample consisted of 105 respondents selected using a purposive sampling technique. Data were analyzed using multiple linear regression analysis. The results indicate that, partially, business capital, number of workers, and financial technology have a positive and significant effect on MSME income, while accounting comprehension does not have a significant impact. Simultaneously, all four variables are shown to influence MSME income growth.

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