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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 181 Documents
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Efektivitas Akuntansi Digital Ditinjau Dari Digital Literacy, Relative Advantage, Competitive Preasure, dan Compability Thalib, Maryati Kadir; Suleman, Fitrianti
Gorontalo Accounting Journal Volume 7 Nomor 1 April 2024
Publisher : Universitas Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32662/gaj.v7i1.3194

Abstract

This research aims to measure the extent of the influence of digital literacy, relative advantage, competitive pressure, and compatibility on the effectiveness of digital accounting utilization for micro, small, and medium enterprises (MSMEs) in Telaga Biru District using the Technology Organization Environment (TOE) method. The data analysis method used in this research is regression analysis with the assistance of SPSS version 24 software. The results of this research indicate that, partially, digital literacy, relative advantage, competitive pressure, and compatibility have a positive and significant influence on the effectiveness of digital accounting utilization for micro, small, and medium enterprises (MSMEs) players in Telaga Biru District. Simultaneously, digital literacy, relative advantage, competitive pressure, and compatibility have an influence on the effectiveness of digital accounting utilization for micro, small, and medium enterprises (MSMEs) players in Telaga Biru District.
Mudharabah, Musyarakah, Murabahah, Financing to Deposit Ratio: Profitability with Non Performing Financing as a Moderating Variable Wahyuda, Muhamad Ridho; Nawirah, Nawirah
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.v8i1.3851

Abstract

 The purpose of this study was to ascertain how financing options such as mudharabah, musyarakah, murabahah, and FDR affected the profitability of Indonesian Islamic Commercial Banks with regulated NPF between 2017 and 2023. moderated at Indonesian Islamic Commercial Banks from 2017 to 2023 by NPF. Of the total samples collected from seven (seven) Islamic commercial banks, forty-nine were used as observation locations. The quantitative approach makes use of moderation analysis and panel data regression models for data analysis. The outcomes According to this study, FDR has no influence on profitability, while mudharabah, musyarakah, and murabahah have a partial impact. on financial success. NPF factors can moderate the association between mudharabah, musyarakah, and murabahah variables on profitability, but they are unable to moderate the relationship cannot moderate the relationship between FDR on profitability. profitability
Penerapan Model Problem Based Learning Terhadap Hasil Belajar Mahasiswa Jurusan Akuntansi Ginting, Wenny Anggeresia; Pangemanan, Shane Anneke; Amalia, Reski; Purba, Ficky Marchfirmanto
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.v6i2.3169

Abstract

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.
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.
Analisis Tingkat Transfer Pricing, Financial Distress, Pertumbuhan Penjualan, dan Corporate Social Responsibility Terhadap Tax Avoidance Arianti, Baiq Fitri; Nurkamilah, Halfa
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.v6i2.2746

Abstract

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.
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.
Pengaruh Kesadaran Wajib Pajak, Tingkat Kepercayaan Kepada Pemerintah, dan Sanksi Perpajakan Terhadap Kepatuhan Wajib Pajak UMKM Rizalti, Suri Meylinda; Iskandar, Diah
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.v8i1.3546

Abstract

This research aims to obtain empirical evidence about the influence of Taxpayer awareness, level of trust in the government and tax sanctions on MSME Taxpayer compliance. The population in this research is MSME Taxpayers in the Jagakarsa District area, South Jakarta. The sampling technique used the Nonprobability Sampling method with a purposive sampling approach. The sample used amounted to 97 respondents. The data analysis method used in the research is descriptive statistics and hypothesis testing using SmartPLS 4. The results of the study show that taxpayer awareness and tax sanctions has a positive and significant effect on taxpayer compliance, while level of trust in the government do not have a significant effect on taxpayer compliance.
Kajian Pelaksanaan Continous Monitoring dan Continous Audit Terhadap Keberhasilan Pengelolaan Pengadaan Barang dan Jasa Pakasi, Novrabella Clarashinta; Waani, Zigma Robert
Gorontalo Accounting Journal Volume 6 Nomor 1 April 2023
Publisher : Universitas Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32662/gaj.v6i1.2642

Abstract

This paper will examine the implementation of continuous monitoring and continuous audit on the success of the management of procurement of goods and services in the local government agencies of North Sulawesi Province. The research was conducted at the Regional Inspectorate of North Sulawesi Province. The essence of this paper aims to determine the implementation of continuous monitoring and continuous audit on the success of the management of procurement of goods and services in the local government agencies of North Sulawesi Province. The data analysis techniques used are data reduction, data display, and conclusion drawing/verification which are carried out interactively and continuously until completion, so that the data becomes saturated. The results of this study show that: 1) Continuous monitoring by the APIP Inspectorate in the implementation of procurement of goods and services in the local government agencies of North Sulawesi Province has been carried out quite well. APIP conducts continuous monitoring to detect early on procurement that does not comply with the applicable regulations, thus APIP can immediately provide improvement suggestions to the local government agencies. 2) Continuous audit by the APIP Inspectorate in the implementation of procurement of goods and services in the local government agencies of North Sulawesi Province has been carried out quite well. APIP conducts continuous audits on strategic packages in local government agencies, so that if any fraudulent activities are found in the implementation of procurement, APIP can provide recommendations for immediate action by the local government agencies.
Pengaruh Kecukupan Modal, Likuiditas, Risiko Kredit, Dan Efisiensi Operasional Terhadap Profitabilitas Perusahaan Salamah, Umi; Puspitasari, Elen
Gorontalo Accounting Journal Volume 7 Nomor 1 April 2024
Publisher : Universitas Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32662/gaj.v7i1.3349

Abstract

The aim of this study is to determine the impact of capital adequacy ratio, liquidity, credit risk, and operational efficiency on profitability in conventional banking companies listed on the Indonesia Stock Exchange for the period 2019-2022. This research employs purposive sampling technique, utilized to gather secondary data from the IDX website, with a sample of 27 banking companies processed using SPSS 26 software. The findings of this study demonstrate that the tested analysis results show that simultaneously, the Capital Adequacy Ratio, Credit Risk, Liquidity, and Operational Efficiency ratios influence Profitability. Partially, the Capital Adequacy Ratio, Credit Risk, and Liquidity affect Profitability (Return on Asset-Return on Equity). Meanwhile, Operational Efficiency only affects Return on Asset but not Return on Equity.
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.

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