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Wahyudin Hasan
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Gorontalo
INDONESIA
Gorontalo Accounting Journal
Published by Universitas Gorontalo
ISSN : 26142074     EISSN : 26142066     DOI : -
Core Subject : Economy,
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 181 Documents
Analisis Implementasi Transaksi Kliring Menggunakan Aplikasi Reservasi Digital Terhadap Efisiensi Operasional Di Perbankan Kurniawan, Sunny Agung; Cholifihani, Muhamad; Rustanto, Agung Edi; Waluyo, Surryanto Djoko
Gorontalo Accounting Journal Volume 8 Number 2 October 2025
Publisher : Universitas Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32662/gaj.v8i2.4006

Abstract

This research evaluates the effectiveness of the clearing system and digital reservation applications in public administration within the banking sector. These applications enhance service efficiency, allowing customers to schedule their visits and reducing waiting times. A qualitative research method with triangulation was employed, including interviews, observations, and documentation. The findings indicate that the application can improve operational efficiency, although usability and data security challenges exist. Some customers faced difficulties, highlighting the need for interface improvements and additional training. The conclusion emphasizes the importance of enhancing information access and IT security systems for broader digital adoption.
Pengaruh Profitabilitas, Carbon Emission Disclosure, dan Green Accounting terhadap Nilai Perusahaan Setianingsih, Novie Astuti; Asmoro, Wiwiek Kusumaning; Putranti, Eti; Andari, Atik Tri
Gorontalo Accounting Journal Volume 8 Number 2 October 2025
Publisher : Universitas Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32662/gaj.v8i2.4473

Abstract

This study aims to analyze the effect of profitability, green accounting, and carbon emission disclosure on firm value in the mining sector listed on the Indonesia Stock Exchange. This research employs a quantitative approach with a sample of 32 mining companies during the 2021–2024 period, selected using a purposive sampling method. Data analysis was conducted using descriptive statistics, classical assumption tests, and multiple linear regression analysis. The results show that profitability and carbon emission disclosure have a positive and significant effect on firm value, while green accounting has no significant effect. These findings indicate that investors tend to place greater value on financial performance and environmental transparency than on the implementation of green accounting practices in determining firm value.
Peran Sustainability Report Dalam Memoderasi Pengaruh Green Accounting Dan Kinerja Keuangan Terhadap Nilai Perusahaan Rahmadani, Sri Ayu Dwi; Susilowati, Endah
Gorontalo Accounting Journal Volume 8 Number 2 October 2025
Publisher : Universitas Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32662/gaj.v8i2.3856

Abstract

This research aims to examine the role of environmental sustainability reports in moderating the impact of green accounting and financial performance on firm value. The secondary data used were obtained from company reports on idx.co.id and official corporate websites. The Partial Least Squares (PLS) analysis approach was employed using SmartPLS software. The results indicate that green accounting does not affect firm value, financial performance influences firm value, environmental sustainability reporting affects firm value, environmental sustainability reporting moderates the relationship between green accounting and firm value, environmental sustainability reporting does not moderate the relationship between financial performance and firm value.
Pengaruh Financial Literacy, Self-control Terhadap Pengelolaan Keuangan Prameswari, Axanda Bilqis; Yuhertiana, Indrawati
Gorontalo Accounting Journal Volume 8 Number 2 October 2025
Publisher : Universitas Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32662/gaj.v8i2.4397

Abstract

This study aimed to analyze the effect of financial literacy and self-control on the financial management of early career women in Surabaya. A quantitative approach was applied using a survey method through questionnaires distributed to 145 respondents, who were accounting graduates from public universities in Surabaya. Data were analyzed using SmartPLS 4.0 with the Structural Equation Modeling (SEM) approach. The results revealed that financial literacy and self-control had a positive and significant effect on financial management. These findings indicate that higher financial literacy is associated with better budgeting and wiser financial decision-making. Furthermore, self-control helps early career women avoid impulsive spending triggered by workplace lifestyle pressures. This study was limited to a single city and profession, so the findings cannot yet be generalized. Nonetheless, it provides an original contribution by highlighting the combined importance of financial literacy and self-control among young professional women.
Fraud Heptagon Dan Religiusitas Terhadap Kecurangan Organisasi Serly, Serly; Viviany, Viviany
Gorontalo Accounting Journal Volume 8 Number 2 October 2025
Publisher : Universitas Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32662/gaj.v8i2.3928

Abstract

This study aims to analyze corporate fraud by integrating the fraud heptagon model with the dimension of religiosity. The data used in this research are derived from the annual reports of companies listed on the Indonesia Stock Exchange for the 2018–2022 period. The study employs the fraud heptagon model, which considers nine key factors of fraud: incentives, pressure, opportunity, attitude, justification, capability, arrogance, ignorance, greed, and religious values in curbing unethical behavior and fraud. The findings indicate that management incentives have a significant influence on corporate fraud, while financial pressure exhibits a negative relationship with fraud. However, factors such as religiosity were found to have no significant impact in the examined context. This article aims to provide meaningful contributions to the understanding and mitigation of fraud.
The Effect of Book Tax Differences and Company Size on Earnings Persistence R Aisy, Lathifah Mahdiyah; Iqbal, Muhammad
Gorontalo Accounting Journal Volume 8 Number 2 October 2025
Publisher : Universitas Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32662/gaj.v8i2.3917

Abstract

This study aims to examine the effect of book tax differences and company size on profit persistence in food and beverage companies listed on the IDX in 2018-2022. This research is a type of quantitative research and uses secondary data. Determination of the sample using purposive sampling method technique with a total of 18 food and beverage companies as research samples. The research method uses multiple linear regression analysis using the IBM SPSS version 26 analysis tool. The results of this study conclude that book tax differences have a significant effect on earnings persistence and company size has no significant effect on earnings persistence.
Kepatuhan Wajib Pajak UMKM: Peran Sosialisasi Perpajakan, Pemahaman Perpajakan, dan Kepercayaan Publik kepada Pemerintah Wardani, Putri Puspita; Sari, Ika
Gorontalo Accounting Journal Volume 8 Number 2 October 2025
Publisher : Universitas Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32662/gaj.v8i2.3898

Abstract

This study aims to determine the effect of tax socialization, tax understanding, and public trust in the government on taxpayer compliance. This research is a causal study. The population in this study consists of all MSME taxpayers in the Ciputat District, with a sample of 100 respondents selected using purposive sampling. Data were collected through questionnaires and analyzed using descriptive statistical analysis, hypothesis testing, as well as outer and inner model testing with Smart Partial Least Square (SmartPLS) 4.0 software. The results show that tax socialization has a positive and significant effect on MSME taxpayer compliance, tax understanding has a positive and significant effect on MSME taxpayer compliance, and public trust in the government has a positive and significant effect on MSME taxpayer compliance.
Determinan Tax Avoidance pada Perusahaan Property dan Real Estate Arianti, Baiq Fitri; Siarwi, Siarwi
Gorontalo Accounting Journal Volume 8 Number 2 October 2025
Publisher : Universitas Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32662/gaj.v8i2.3912

Abstract

This study aims to examine and analyze the factors influencing tax avoidance, including capital structure, financial distress, and good corporate governance. The research method used is a quantitative method with a descriptive statistical approach. The data analysis method employed is panel data regression analysis using E-Views 13. The sampling technique used is purposive sampling, consisting of 14 property and real estate companies listed on the Indonesia Stock Exchange during the 2018–2023 period, resulting in 84 financial statement data points. The results of the study indicate that, partially, capital structure has no significant effect on tax avoidance; financial distress has a positive and significant effect on tax avoidance; and good corporate governance has no effect on tax avoidance. Meanwhile, simultaneously, capital structure, financial distress, and good corporate governance have a significant influence on tax avoidance. The implications of this study are important for stakeholders to maintain the financial stability of companies, enhance supervision of firms experiencing financial distress, and consider these aspects in investment decision-making. 
Pengaruh Return on Equity, Debt to Equity Ratio, dan Corporate Social Responsibility terhadap Nilai Perusahaan Inas, Dhiya Hanun Azhar; Atmojo, Purwo; Sutadji, Ika Makherta; Saraswati, Wiwik
Gorontalo Accounting Journal Volume 8 Number 2 October 2025
Publisher : Universitas Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32662/gaj.v8i2.4036

Abstract

This study aims to determine the effect of Return On Equity, Debt to Equity Ratio, and Corporate Social Responsibility on firm value. The population in this study are food and beverage sub-sector companies listed on the Indonesia Stock Exchange for the period 2021-2023. Data collection using documentation techniques. Sample selection using purposive sampling method. The sample of this study consisted of 32 companies during the 2021-2023 period. Data collection is based on the company's annual report and sustainability report and after data outliers, the total sample in this study amounted to 66 samples.  The analysis method used in this study is multiple linear regression analysis, classical assumption test, and hypothesis testing using SPSS 26. The results of this study indicate that return on equity affects firm value, corporate social responsibility affects firm value, while debt to equity ratio has no effect on firm value. Simultaneously, return on equity, debt to equity ratio, and corporate social responsibility affect firm value.
Risk Management Model for SMEs: A Story from Pandemic Kurniawan, Putu Sukma
Gorontalo Accounting Journal Volume 6 Nomor 2 October 2023
Publisher : Universitas Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32662/gaj.v6i2.2751

Abstract

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. 

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