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Gorontalo Accounting Journal

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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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Akuntansi Keberlanjutan Dan Pengukuran Kinerja Keberlanjutan Universitas Putu Sukma Kurniawan; Made Arie Wahyuni
Gorontalo Accounting Journal Volume 2 Nomor 2 October 2019
Publisher : Universitas Gorontalo

This analysis proposes to know the ability of non-business organizations to implement the concept of sustainability accounting and measure organizational sustainability performance at higher education institutions and conduct analysis on measuring sustainability performance at universities. The method used is a qualitative paradigm and to analyze sustainability performance, this research uses the GASU and STARS System methods. The result found that the University of Education Ganesha has a high capability in social performance. The results of this study also found that University of Education Ganesha can apply the concept of sustainability accounting and higher education institutions have very high capability to implement the concept of sustainability accounting.Riset ini bertujuan untuk mengidentifikasi kemampuan organisasi non-bisnis untuk mengimplementasikan konsep akuntansi keberlanjutan dan mengukur kinerja keberlanjutan organisasi pada institusi pendidikan tinggi dan melakukan analisis mengenai pengukuran kinerja keberlanjutan pada universitas. Metode yang digunakan adalah paradigma kualitatif dan untuk menganalisis kinerja keberlanjutan, riset ini menggunakan metode GASU dan STARS System. Hasil riset menemukan bahwa Universitas Pendidikan Ganesha memiliki kinerja sosial yang baik. Hasil riset ini juga menyimpulkan bahwa Universitas Pendidikan Ganesha dapat mengaplikasikan konsep akuntansi keberlanjutan dan institusi pendidikan tinggi memiliki kemampuan yang sangat baik untuk menerapkan konsep akuntansi keberlanjutan.

Flypaper Effect Pada Dana Alokasi Umum Dan Pendapatan Asli Daerah Terhadap Belanja Daerah Yohanis Tuaputimain
Gorontalo Accounting Journal Volume 2 Nomor 2 October 2019
Publisher : Universitas Gorontalo

This study aimed to find out the flypaper effect on regencies/municipalities government in Maluku province. One of transfer fund is general allocation fund which can be freely used by regional government to operational expenditure and capital expenditure. Technique of data collection was conducted by using documentation and in depth interview with echelon III and IV of revenue, finance and asset department Maluku Province. The data was analyzed by using qualitative Method through interpretive approach. The results of the study revealed that the realization of the regional government budget, regional revenue in the regional government on average is smaller than the general allocation fund to regional expenditure, so that it happens a flypaper effect on regional finance. The solution from the regional government is to reduce the gap in the occurrence of flypaper effects by conducting supervision and management to increase regional income from regional taxes, regional levies, and revenue from natural resources and other legitimate revenues. Penelitian ini bertujuan untuk mengetahui terjadi dan tidaknya Flypaper Effect pada pemerintah daerah Kabupaten/Kota di Provinsi Maluku. Salah satu dana transfer adalah dana alokasi umum yang dapat secara bebas digunakan oleh pemerintah daerah baik untuk belanja operasional maupun belanja modal. Metode pengumpulan data dilakukan dengan dokumentasi dan wawancara mendalam dengan pimpinan dan Pejabat Eselon III dan IV Badan Pendapatan, Pengelolaan Keuangan, dan Aset Derah Provinsi Maluku. Hasil pengumpulan data dianalisis dengan metode kualitatif menggunakan pendekatan interpretif. Hasil penelitian menunjukkan bahwa realisasi anggaran dan pendapatan belanja daerah, pendapatan asli daerah di pemerintah daerah secara rata-rata lebih kecil dari dana alokasi umum terhadap belanja daerah, sehingga terjadinya flypaper effect pada keuangan daerah. Adapun solusi dari pemerintah daerah untuk mengurangi kesenjangan terjadinya flypaper effect dengan melakukan pengawasan dan pengelolaan untuk meningkatkan pendapatan daerah baik dari pajak daerah, retribusi daerah, dan pendapatan sumber kekayaan alam serta pendapatan lain yang sah.

Peran Tingkat Penyelesaian Tindak Lanjut Rekomendasi Hasil Pemeriksaan Dalam Memoderasi Faktor Kelemahan Sistem Pengendalian Internal Triono Triono; Subowo Subowo
Gorontalo Accounting Journal Volume 3 Nomor 1 April 2020
Publisher : Universitas Gorontalo

This study aims to determine the role of the level of follow up TLRHP in moderating the factors that influence the weaknesses of the district / city local government’s internal control system in Central Java Province in 2014-2016. The population in this study are total of 35 districts / cities. This study uses secondary data obtained by documentation studies. The sampling technique used in this study is a saturated sample technique. This study uses descriptive statistical techniques, classic assumption tests, and moderation regression analysis with absolute difference value test models processed using IBM SPSS 23 applications. Government size, local income, capital expenditure, the level of completion of the follow-up of the audit results and moderation result together influence the weaknesses of the internal control system. The level of completion of the follow-up of the audit results has a significant negative effect on the weaknesses of the internal control system, the completion level of follow-up recommendations results in moderating the relationship of capital expenditure with the weaknesses of the internal control system

Analisis Profitabilitas, Struktur Aset, Dan Pertumbuhan Aset Terhadap Struktur Modal Yang Dimoderasi Likuiditas Ade Ningrum Mulyasari; Subowo Subowo
Gorontalo Accounting Journal Volume 3 Nomor 1 April 2020
Publisher : Universitas Gorontalo

This study aims to analyze the effect of profitability, asset structure, and asset growth on capital structure with liquidity as moderation. The study population is non-financial companies in the LQ45 index listed on the Indonesia Stock Exchange (IDX) in 2015-2017. The sampling technique is purposive sampling. The study sample are 27 companies for 3 years resulting in 81 units of analysis. The data analysis method used is descriptive statistical analysis and inferential statistical analysis using moderation regression analysis (MRA). The results showed that profitability and asset growth were positive and significant for the capital structure, the asset structure had a significant negative effect on the capital structure. Liquidity also moderates the negative influence of profitability on the capital structure. Liquidity is not able to moderate the influence of asset structure and asset growth on capital structure.

Pengaruh Pengungkapan Corporate Social Responsibility Terhadap Return Saham Dengan Return On Asset Sebagai Variabel Moderating Alia Sifa Ikrima; Asrori Asrori
Gorontalo Accounting Journal Volume 3 Nomor 1 April 2020
Publisher : Universitas Gorontalo

The purpose of this study was to analyze about the effect of economic, environmental, and social corporate social responsibility disclosure of stock returns with ROA as a moderating variable. The data analysis methods used were Moderation Regression Analysis (MRA). The results of the study showed that the economic CSRD and environmental CSRD had no effect on stock returns. While, CSRD and the social CSRD had a positive and significant effect on stock returns. In addition, ROA was able to moderate the positive effect of social CSRD on stock returns. However, ROA was not able to moderate the effect of CSRD, economic and environmental CSRD on stock returns. The conclusion from this study was the higher the disclosure of CSRD and social CSRD, the higher the stock returns will be. On the other hand, ROA strengthens the effect of social CSRD on stock returns.

Determinan Environmental Disclosure Dengan Environmental Performance Sebagai Variabel Intervening Laras Putri Kinansih; Asrori Asrori
Gorontalo Accounting Journal Volume 3 Nomor 1 April 2020
Publisher : Universitas Gorontalo

This study aims to determine the effect of industrial types, the application of environmental management systems to environmental disclosure as an intervening variable. The main theories in this study include Stakeholder Theory and Ligitimasi Theory. The population of this research is the companies listed on the Indonesia Stock Exchange in 2015-2017 totaling 406 companies. The sample was selected using purposive sampling until 150 units of analysis were selected. The technique of data collection is done by studying documentation by collecting data published on the IDX. The analytical tool to test hypotheses is path analysis with AMOS software version 22. The method of data analysis uses descriptive analysis, path analysis and sobel test. The results of this study indicate that industrial types and environmental performance have a positive effect on environmental disclosure, industry types have a positive effect on environmental performance. While the environmental management system has a negative effect on environmental disclosure. The results of this study also show that the environmental discourse cannot mediate the influence of industry types on environmental disclosure. Suggestions from this study are to use different measurement proxies for environmental management system variables.

Faktor-Faktor Yang Mempengaruhi Corporate Social Disclosure Pada Perusahaan Manufaktur Di London Stock Exchange Siti Markhamah; Indah Fajarini Sri Wahyuningrum
Gorontalo Accounting Journal Volume 3 Nomor 1 April 2020
Publisher : Universitas Gorontalo

The purpose of this study was to analyze the influence of firm age, leverage, profitability, liquidity, and gender on corporate social disclosure. Corporate social disclosure is measured using content analysis methods based on GRI Standards 2016. This research is based on a quantitative method using multiple linier regression analysis. The population of this study is manufacturing companies listed on London Stock Exchange in 2015-2017. The data analysis tool used is the IBM SPSS 21 program. The conclusion of this study is that leverage variable has a significant negative effect on corporate social disclosure, while firm age, profitability, liquidity, and gender variables have no significant effect on corporate social disclosure. The results showed that leverage has a negative and significant effect on corporate social disclosure. Firm age, profitability, liquidity, and gender have not a significant effect on corporate social disclosure.

Pengaruh Kesadaran Wajib Pajak Dan Pelayanan Fiskus Terhadap Kepatuhan Wajib Pajak UMKM Madjodjo, Farid; Baharuddin, Ilfan
Gorontalo Accounting Journal Volume 5 Nomor 1 April 2022
Publisher : Universitas Gorontalo

This study aims to determine the effect of taxpayer awareness and tax service services taxpayer oncompliance UMKM in the City of Tidore Islands either partially or simultaneously. This type of research is quantitative research with a causal approach, while the source of data used is primary data obtained from the results of distributing questionnaires. The questionnaire was measured using ascale Likert five-pointwhich was graded from very positive to very negative. Technique uses the sampling Probability Sampling with the method Simple Random Sampling. The method of data analysis used multiple linear regression analysis.The results of the study prove that either partially or simultaneously the awareness of taxpayers and the service of the tax authorities has a significant and positive effect on taxpayer compliance UMKM in the City of Tidore Islands. This shows that the better the level of awareness of taxpayers and good tax service services by tax officials, it can increase taxpayer compliance in paying and reporting their tax obligations in accordance with applicable regulations

Dampak Fintech Terhadap Perkembangan Inklusi Keuangan Pada UMKM Di Jawa Timur Mega Arisia Dewi
Gorontalo Accounting Journal Volume 3 Nomor 2 October 2020
Publisher : Universitas Gorontalo

This study aims to determine how much influence fintech (risk and investment management, market provisioning, and cashless society) on financial inclusion (financial knowledge, financial behavior, and financial attitudes) on MSMEs in East Java. Research conducted includes the type of quantitative research. The population of this research is 80 MSME industries in East Java, where the data will be used more focused on archival methods available at BPS East Java. This study uses the dependent variable, Financial Inclusion, which consists of: financial knowledge, financial behavior and financial attitudes with independent variables, namely financial technology (risk and investment management, market provisioning, and cashless society). The conclusion of this study is the fintech variable (risk and investment management and market provisioning) does not affect financial inclusion (financial knowledge) while the fintech variable (cashless society) influences financial inclusion (financial knowledge); The fintech variable (risk and investment management and market provisioning) does not affect financial inclusion (financial behavior) while the fintech variable (cashless society) influences financial inclusion (financial behavior); The fintech variable (risk and investment management and market provisioning) does not affect financial inclusion (financial attitude) while the fintech variable (cashless society) influences financial inclusion (financial attitude). Penelitian ini bertujuan untuk mengetahui seberapa besar pengaruh fintech (risk and investment management, market provisioning, dan cashless society) terhadap inklusi keuangan (pengetahuan keuangan, perilaku keuangan, dan sikap keuangan) pada UMKM di Jawa Timur. Penelitian yang dilakukan termasuk jenis penelitian kuantitatif. Populasi penelitian ini adalah industri UMKM se-Jawa Timur sebanyak 80 UMKM yang mana data akan digunakan lebih berfokus kepada data arsip (archival method) yang tersedia di BPS Jawa Timur. Penelitian ini menggunakan variabel dependen yaitu Inklusi Keuangan, yang terdiri dari: pengetahuan keuangan, perilaku keuangan dan sikap keuangan dengan variabel independennya, yaitu financial technology (risk and investment management, market provisioning, dan cashless society). Kesimpulan dari penelitian ini adalah Variabel fintech (risk and invesment management serta market provisioning) tidak berpengaruh terhadap inklusi keuangan (pengetahuan keuangan) sedangkan Variabel fintech (cashless society) berpengaruh terhadap inklusi keuangan (pengetahuan keuangan); Variabel fintech (risk and invesment management serta market provisioning) tidak berpengaruh terhadap inklusi keuangan (perilaku keuangan) sedangkan Variabel fintech (cashless society) berpengaruh terhadap inklusi keuangan (perilaku keuangan); Variabel fintech (risk and invesment management serta market provisioning) tidak berpengaruh terhadap inklusi keuangan (sikap keuangan) sedangkan Variabel fintech (cashless society) berpengaruh terhadap inklusi keuangan (sikap keuangan).

Pengaruh Perubahan Tarif Pajak Penghasilan, Struktur Modal Dan Kebijakan Dividen Terhadap Harga Saham Rahayu, Puji; Yani, Ahmad
Gorontalo Accounting Journal Volume 4 Nomor 2 October 2021
Publisher : Universitas Gorontalo

The purpose of this study is to analyze the effect of changes in income tax rates according to PP no. 30 of 2020, capital structure and dividend policy on stock prices in manufacturing companies in the Food and Beverage sector listed on the Indonesia Stock Exchange in 2016 â€“2020. This type of research uses descriptive quantitative. The population in this study were 30 companies. The sampling technique in this study was purposive sampling, so that a sample of 15 data from 3 companies was obtained for 5 years. Methods of data analysis using multiple linear regression analysis with the help of SPSS application. The results of the partial analysis show that the tax rate and dividend policy have no effect on stock prices. While the capital structure has a positive influence on stock prices. However, simultaneously stock prices are affected by changes in income tax rates, capital structure, and dividend policy. Based on the results of the study, it can be concluded that the high and low tax rates are not able to affect stock prices. the higher the capital structure will be followed by an increase in stock prices. While the dividend policy can not affect changes in stock prices.

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Wahyudin Hasan

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