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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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Pengaruh Perlakuan Akuntansi Aktiva Tetap Terhadap Kewajaran Pelaporan Keuangan Pada CV. Sinar Krida Marisa Masiaga, Novaliastuti
Gorontalo Accounting Journal Volume 1 Number 1 April 2018
Publisher : Universitas Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (390.889 KB) | DOI: 10.32662/gaj.v1i1.78

Abstract

This study aims to determine how much influence the accounting treatment of fixed assets to the fairness of the financial reporting on the CV. Activities of Marisa beam either simultaneously (together) or partially (on their own). Data collection method used in this research is observation, documentation, questionnaires and interviews, while the basic information gathering that is through a list of questions that tested through validity and reliability test every item questions in the questionnaire. The analytical method used is by using multiple regression formula, Person Product Moment Correlation, test statistics T to see the relation variable X with variable Y is Partial, and Test Statistic F to see the relationships variables X and Y simultaneously.            The object of this research is the accounting treatment of fixed assets and fairness of financial reporting, research conducted locations located Cv. Activities of Marisa rays. The first hypothesis testing results show that the accounting treatment of fixed assets have a significant effect, amounted to 0.614 or 61.4%, while 38.6% is determined by other variables not examined. The second hypothesis testing results in partial accounting treatment of fixed assets include valuation of fixed assets (X1) has a very strong relationship, significant and not the direction of -0.096 or - 96% and Partially accounting treatment of fixed assets includes the cost (X2) have a relationship strong, significant and direction of 0.0767 or 76.7%.
Analisis Tingkat Efektivitas Dan Efisiensi Pajak Daerah Sebagai Sumber Pendapatan Asli Daerah Provinsi Gorontalo Rahma Rizal; Fahri Muhamad
Gorontalo Accounting Journal Volume 1 Nomor 2 October 2018
Publisher : Universitas Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (345.246 KB) | DOI: 10.32662/gaj.v1i2.348

Abstract

Penelitian ini bertujuan untuk mengetahui seberapa besar tingkat (1) efektivitas dan (2) efesiensi pemungutan pajak Daerah pada Dinas Propinsi Gorontalo dengan mengambil data dari laporan realisasi anggran dari tahun 2014-2016 dalam analisis rasio dengan menggunakan rasio efektivitas dan rasio efesiensi. Hasil penelitian ini menemukan (1) bahwa rasio efektivitas pajak propinsi untuk tahun 2014 sebesar 95,07% dan termasuk dalam kriteria cukup efektif, tahun 2015 sebesar 87,36% dan termasuuk dalam kriteria kurang efektif dan tahun 2016 sebesar 87,72% dan termasuk dalam kriteria kurang efektif. (2) untuuk rasio efesiensi pemungutan pajak pada tahun 2014 diperoleh hasil sebesar 2,13% dan termasuk dalam kriteria sangat efesien, tahun 2015 sebesar 2,22% juga termasuk dalam kriteria sangat efesien dan tahun 2016 sebesar 2,08% dan termasuuk dalam kriteria sangant efesien. yang berarti bahwa untuk meningkatkan efektifitas penerimaan pajak di propinsi Gorontalo, maka perlu dilakukan upaya-upaya setiap tahunnya baik melalui pengawasan wajib pajak, meningkatkan sumberdaya manusia pengelola pajak melalui pelatihan-pelatihan, penyuluhan, melakukan pemutihan setiap tahunnya, menambah jumlah corner samsat dan sistem pajak online,,sistem pajak progresif, dan samsat keliling (samling), melakukan sosialisasi menjelaskan bahwa faktor yang menghambat dalam meningkatkan pendapatan asli daerah (PAD) dari pajak kendaraan bermotor (PKB) yaitu kepemilikan kendaraan bermotor yang masih rancu, seperti pembelian kendaraan bekas namun belum dibalik nama oleh pemilik yang baru.
Pengaruh Sistem Informasi Akuntansi, Ukuran Kinerja Keuangan Dan Otoritas Pengambilan Keputusan Terhadap Akuntabilitas Kinerja Novaliastuti Masiaga
Gorontalo Accounting Journal Volume 2 Nomor 1 April 2019
Publisher : Universitas Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (501.263 KB) | DOI: 10.32662/gaj.v2i1.486

Abstract

The purpose of this study is to examine the variables that affect the performance accountability of the Boalemo Regency government. Data collection was carried out by giving questionnaires to 30 OPDs in the local government of Boalemo Regency and also by interviewing several financial subdivisions. The statistical method used to test the hypothesis is and multiple linear regression.The results of the study show that. First, accounting information systems, measures of performance and decision-making authority have a positive effect on performance accountability. Second, information systems and decision-making authority partially have a positive and significant influence on performance accountability. Third, the measure of financial performance partially has a negative and insignificant effect on the performance accountability of Boalemo District Government agencies. It can also be seen from the Determination Test that 32% increase in the accountability performance of Buol district government agencies can be explained by accounting information systems decision making while the rest can be explained by other variables at 68%.
Analisis Pengungkapan Triple Bottom Line Dalam Penerapan Akuntansi Manajemen Lingkungan Pada Industri Pertambangan Shella Budiawan
Gorontalo Accounting Journal Volume 2 Nomor 1 April 2019
Publisher : Universitas Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (364.844 KB) | DOI: 10.32662/gaj.v2i1.502

Abstract

The purpose of this study is to reveal the Triple Bottom Line in the application of management accounting in the mining industry in Donggala Regency. This research method uses Qualitative Descriptive Method with respondents as many as 30 people who are communities around the location of the company, community leaders, and local government. The analytical tool used in this study is Phenomenology Analysis and data collection techniques carried out by conducting interviews, observation, and documentation to respondents directly.Based on the result of this research shows that company is PT. Balikpapan Ready Mix is not apply yet the concept of Triple Bottom Line in implementation of environment managementaccounting in the company.
Evaluasi Kinerja Keuangan Melalui Pendekatan Value For Money Abdul Hamid; Ilyas Lamuda
Gorontalo Accounting Journal Volume 2 Nomor 1 April 2019
Publisher : Universitas Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (516.611 KB) | DOI: 10.32662/gaj.v2i1.556

Abstract

The purpose of this study is to test and analyze the effect of the element of value for money which consists of economics, efficiency, the effectiveness of the financial performance of the Marine and Fisheries Office of Sidoarjo Regency. The analytical tool used in this study is using multiple linear regression.The results of the study show that element value for money consists of economics, efficiency, influential effectiveness together with the financial performance of the Department of Marine and Fisheries of Sidoarjo Regency. The economic value of value for money influences the financial performance of the Sidoarjo Regency Marine and Fisheries Office, the efficiency value of value for money influences the financial performance of the Sidoarjo Regency Marine and Fisheries Service. Test the coefficient of determination of R² obtained is 0.701 or 70.1% and the remaining 29.1% is explained by other variables outside of this research model.
Studi Komparatif Pengelolaan Anggaran Dana Desa Rizka Yunika Ramly
Gorontalo Accounting Journal Volume 2 Nomor 1 April 2019
Publisher : Universitas Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (353.588 KB) | DOI: 10.32662/gaj.v2i1.501

Abstract

The purpose of this research to compare about the village fund budget management to reviewed from the Minister of Internal Affairs Regulation Number.113 of 2014. To comparing village fund budget management practice in Permata Village and Berlian village and than analyze the problems to occur in the practice of village fund management. Researchers want to provide a solution in the form of socialization of regulatory changed about village fund budget management to reviewed from the Minister of Internal Affairs Regulation Number.113 of 2014.The result of this research show the planing step, implementation, administration, and responsibiliy the village fund budget management in Permata village and Berlian village has been implemented according to regulations. But report pf Berlian village step still have a problem, The report was delayed, the report must be updateon the 10th of  the month. 
Perlakuan Akuntansi Sektor Publik Desa I Made Laut Merthajaya
Gorontalo Accounting Journal Volume 2 Nomor 1 April 2019
Publisher : Universitas Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (384.669 KB) | DOI: 10.32662/gaj.v2i1.464

Abstract

This study aims to analyze and find out the procedures for preparing accountability reports in Kebondalem Prambanan Village associated with Minister of Home Affairs Regulation No. 113 of 2014. This study discusses accounting policies, the budgeting process, and budget execution. This paper is based on descriptive research that explains the accounting behavior of village public sector in Central Java. The scope of village entity financial transactions is relatively smaller than the local government, but includes all accounts contained in the local government. The results of this study conclude that the accounting policy adopted by the village government of Kebondalem Kidul has been in accordance with the existing government order. In addition, the existence of a village-based accounting information system, such as Siskeudes, shows that the village government of Kebondalem Kidul has taken seriously the presentation and preparation of its accountability reports so far. The posts in the APBDes Realization Report are also in accordance with Permendagri No. 113 of 2014 and the allocation of Village expenditure is in accordance with Government Regulation No. 43 of 2014.
Analisis Abnormal Return Disekitar Tanggal Pengumuman Stock Split Sri Yunawati
Gorontalo Accounting Journal Volume 2 Nomor 2 October 2019
Publisher : Universitas Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (488.449 KB) | DOI: 10.32662/gaj.v2i2.642

Abstract

The purpose of this study is to prove how the effect of the stock split on abnormal returns and whether there are differences in average abnormal returns before and after the stock split. This research was conducted at a company that conducted a stock split which was listed on the Indonesia Stock Exchange in 2017. The method used by a statistical test is one sample t-test (t-test for one sample) at a significance level of a = 5%. Research results show that there is no significant abnormal return when the stock split. And the tests performed on abnormal return averages before and after the stock split using paired sample t-test (t-test for two paired samples) showed that there were no significant differences in the average abnormal return before and after the stock split. Tujuan penelitian ini adalah untuk membuktikan bagaimana pengaruh stock split terhadap abnormal return dan apakah terdapat perbedaan rata-rata abnormal return sebelum dan setelah stock split. Penelitian ini dilakukan pada perusahaan yang melakukan pemecahan saham yang terdaftar di Bursa Efek Indonesia tahun 2017. Metode yang digunakan dengan uji statistik one sampel t-test (uji t untuk satu sampel) pada tingkat signifikansi a =5%. Hasil Penelitian menunjukkan bahwa tidak terdapat abnormal retum yang signifikan pada saat stock split. Dan pengujian yang dilakukan terhadap rata-rata abnormal retun sebelum dan setelah stock split dengan menggunakan paired sample t test (uji t untuk dua sampel berpasangan) diperoleh hasil bahwa tidak terdapat perbedaan yang signifikan pada rata-rata abnormal return sebelum dan sesudah stock split.
Pengaruh Corporate Governance, Investment Opportunity Set, Ukuran Perusahaan, Dan Penerapan Psak 55 Terhadap Konservatisme Akuntansi Lutviana Nur Hakiki; Badingatus Solikhah
Gorontalo Accounting Journal Volume 2 Nomor 2 October 2019
Publisher : Universitas Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (740.961 KB) | DOI: 10.32662/gaj.v2i2.620

Abstract

The purpose of the study is to determine and analyze the influence of managerial ownership, institutional ownership, the proportion of independent commissioners, investment opportunity set, company size and the implementation of PSAK 55 on accounting conservatism. This research based on quantitative methods using panel data regression. The population of this research is banking companies listed on the Indonesia Stock Exchange (IDX) in 2015-2017 periods. The data analysis tool used is the Eviews 9 program. The results of the study show that  company size had a positive and significant effect on accounting conservatism. Meanwhile, managerial ownership, institutional ownership, the proportion of independent commissioners, investment opportunity set, and the implementation of PSAK 55 have no effect on accounting conservatism Tujuan penelitian ini adalah untuk mengetahui dan menganalisis pengaruh kepemilikan manajerial, kepemilikan institusional, proporsi dewan komisaris independen, investment opportunity set, ukuran perusahaan, dan penerapan PSAK 55 terhadap konservatisme akuntansi. Penelitian ini didasarkan pada metode kuantitatif dengan menggunakan analisis regresi data panel. Populasi dalam penelitian ini adalah perusahaan perbankan yang terdaftar di Bursa Efek Indonesia (BEI) pada tahun 2015-2017. Alat analisis data yang digunakan yaitu program Eviews 9. Hasil penelitian menunjukkan bahwa ukuran perusahaan berpengaruh positif dan signifikan terhadap konservatisme akuntansi. Kepemilikan manajerial, kepemilikan institusional, proporsi dewan komisaris independen, investment opportunity set, dan penerapan PSAK 55 tidak berpengaruh terhadap konservatisme akuntansi. 
Analisis Kecurangan Laporan Keuangan: Pendekatan Fraud Pentagon Theory Estu Ratnasari; Badingatus Solikhah
Gorontalo Accounting Journal Volume 2 Nomor 2 October 2019
Publisher : Universitas Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (667.141 KB) | DOI: 10.32662/gaj.v2i2.621

Abstract

The purpose of this study aims to test the fraud pentagon theory in detecting fraudulent financial statements. It consisting of three variables from the pressure component, e.g., financial target, financial stability, and external pressure. Others, two variables from the opportunity component (effectivity monitoring and external auditor quality), one variable from the rationalization component (changes in auditor), two variables from the competency component (change of directors and board members with international experience), as well as one variable from the arrogance component (CEO duality). The research population was banking companies listed on the Indonesia Stock Exchange (IDX) in 2015-2017. Data analysis tool used is panel data regression using the program EViews 9. The results of the study show that financial stability has a negative and significant effect on fraudulent financial statements. Meanwhile, financial target, external pressure, effectivity monitoring, external auditor quality, changes in auditor, change of directors, board members with international experience, and CEO duality  doesn’t effect on fraudulent financial statements. Tujuan penelitian ini adalah untuk menguji teori fraud pentagon dalam mendeteksi kecurangan laporan keuangan. Terdiri dari tiga variabel komponen tekanan yaitu target keuangan, stabilitas keuangan, dan tekanan eksternal. Selain itu, dua variabel dari komponen kesempatan (efektivitas pengawasan dan kualitas auditor eksternal), satu variabel dari komponen rasionalisasi (pergantian auditor), dua variabel dari komponen kompetensi (pergantian direksi dan pengalaman internasional anggota dewan), serta satu variabel dari komponen arogansi (CEO duality). Populasi penelitian ini adalah perusahaan perbankan yang terdaftar di Bursa Efek Indonesia (BEI) pada tahun 2015-2017. Alat analisis data yang digunakan yaitu regresi data panel dengan menggunakan program Eviews 9. Hasil penelitian menunjukkan bahwa stabilitas keuangan berpengaruh negatif dan signifikan terhadap kecurangan laporan keuangan. Sementara itu, target keuangan, tekanan eksternal, efektivitas pengawasan, kualitas auditor eksternal, pergantian auditor, pergatian direksi, pengalaman internasional anggota dewan, dan CEO duality tidak berpengaruh terhadap kecurangan laporan keuangan.

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