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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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Determinants Of Fraudulent Financial Statement On Islamic Banks In The Perspective Of Croweâ€™s Fraud Pentagon Theory Aminatun, Siti; Mukhibad, Hasan
Gorontalo Accounting Journal Volume 4 Nomor 1 April 2021
Publisher : Universitas Gorontalo

This study aims. to.analyze the determinants of. Fraudulent. financial statements. such us external pressure, financial target, effective monitoring, external auditor quality, Profit Sharing Ratio, Directorâ€™s Employee Welfare Ratio, Non Islamic Income Ratio, change in director, dan CEO Duality in thee perspective croweâ€™s fraud pentagon. theory on Islamic Banking in Indonesia during 2015-2019. The sampling. method used was purposive. sampling and generated 62 units of analysis. The results show that Profit Sharing Ratio has a negative effect and Non Islamic Income Ratio have positive effect on fraudulent financial statements. Meanwhile the external pressure, financial targets, effective monitoring, external auditor quality, change in directors and CEO duality have no effect on fraudulent financial statements.

Pengaruh Program Pemberdayaan Masyarakat Kota Kediri Terhadap Peningkatan Perekonomian Daerah Novie Astuti Setianingsih; Aang Afandi; Wiwiek Kusumaning Asmoro
Gorontalo Accounting Journal Volume 3 Nomor 2 October 2020
Publisher : Universitas Gorontalo

This study aims to analyze the effect of the Community Empowerment Program (Prodamas) on improving the economy of the people of Kediri City which has been implemented in Kediri City. The method used in this research is descriptive quantitative by distributing questionnaires to 13 urban villages throughout Mojoroto District, Kediri City based on RT. Each RT was distributed 10 questionnaires, so a total of 130 questionnaires distributed. The results showed that the Community Empowerment Program (Prodamas) in the infrastructure sector (X1), the social sector (X2) and the economic sector (X3) had a significant positive effect on improving the regional economy (Y) of Kediri City.

Pengaruh Struktur Modal, Pertumbuhan Penjualan Dan Keputusan Investasi Terhadap Nilai Perusahaan Arianti, Baiq Fitri; Yatiningrum, Riya
Gorontalo Accounting Journal Volume 5 Nomor 1 April 2022
Publisher : Universitas Gorontalo

The purpose of research is to empirically prove the influence of capital structure, sales growth and investment decisions on corporate value on mining sector companies listed on the Indonesia Stock Exchange in 2016-2020. The sampling method used is a purposive sampling method and obtained by 17 companies that are the objects of research. The study used regression analysis of panel data, using Eviews version 9. Based on the results of the analysis tested, showed that (1) jointly (simultaneously) capital structure, sales growth and investment decisions have an effect on firm value, (2) capital structure have a negative and significant effect on the value of the company, (3) sales growth have no effect on the value of the company, and (4) investment decisions have no effect the on value of the company.

Gejala Patologi Birokrasi Pemerintah Desa Dan Pengaruhnya Terhadap Keberhasilan Pengelolaan Dana Desa S, Nur Lazimatul Hilma; Ishak, Parmin
Gorontalo Accounting Journal Volume 4 Nomor 2 October 2021
Publisher : Universitas Gorontalo

This study purposed to analyze the indication of bureaucratic pathology of the village government and its effect on the success of village fund budgeting management by applying the variable dysfunction of bureaucracy and mal administration as independent variables and accountability as the dependent variable.This research is applying descriptive analysis research methods and multiple regression with 98 participants from the staff of theÂ village offices in Wonosari sub district. As the results, this study shows that simultaneously dysfunction of bureaucracy and mal administration have a significant effect on accountability, while partially the variable Disfunction of bureaucracy does not have a significant effect. On the other hand, mal administration has a significant effect on the accountability of the village government.

Fraud Reporting Portal Is Easy And Useful? Hermawan, Aditya Pradina; Hapsari, Aprina Nugrahesthy Sulistya
Gorontalo Accounting Journal Volume 4 Nomor 1 April 2021
Publisher : Universitas Gorontalo

The case of fraud is currently a hot topic, according to ACFE in 2018 the rate of fraud in the education sector in the Asia-Pacific region is reached five percent. There are several ways to detect fraud in order to overcome or minimize the occurrence of fraud, one of which is whistleblowing. Based on the ACFE survey in 2020, shows that currently, the form of fraud reporting media tends to be online or electronic. This research aims to explore the ease of use, usefulness, and importance of fraud reporting information systems in educational institutions using the TAM theory. This research method is descriptive qualitative. The results showed that the number of reports submitted to the fraud reporting portal was not driven by the ease and usefulness of the reporting portal service. The results of this study, apart from being able to add insight and literature, can also be used as material for consideration in making improvements related to the use of fraud reporting information systems, especially in educational institutions.

Pengaruh Computer Anxiety, Computer Attitude dan Computer Self-Efficacy Terhadap Literasi Digital Pelaku UMKM Industri Pangan Lomagio, Afriana; Fitrianti, Fitrianti
Gorontalo Accounting Journal Volume 5 Nomor 1 April 2022
Publisher : Universitas Gorontalo

The study was conducted to determine how much computer anxiety, computer attitude, and computer self-access acy affect the digital literacy of the industrial food umkm of boalemo district. The study USES a quantitative method. The methods of data collection used in the study are carried out through field observation, disseminating questionnaires, interviews, documentation and literature studies. As for the population in this study are all the perpetrators of the food industry in the boalemo district with sample withdrawal using sampling cluster methods in tilamuta district. The data analysis technique used in the study is a linear, linear regression analysis technique with the help of version 24 SPSS software. The study suggests that (1) computer anxiety, computer attitude and computer self acy both simultaneously affect the digital literacy of umkm perpetrators, (2) computer anxiety can also have a partial negative and significant impact on the digital literacy of umkm perpetrators, And (4) computer self literacy has a partial positive and significant impact on the digital literacy of umkm perpetrators.

Analisis Pendapatan Premi Dan Beban Klaim Terhadap Laba Pada PT Jasa Raharja Persero Dwi Sri Wahyuni; Aris Munandar
Gorontalo Accounting Journal Volume 3 Nomor 2 October 2020
Publisher : Universitas Gorontalo

The purpose of this article is to analyze the effect of premium income and claim burden on earnings at PT Jasa Raharja Persero Bima Representative with an associative research method approach. The population of this research is the insurance company PT Jasa Raharja Persero Bima Representative period 2010-2019. The technique of taking samples by purposive sampling with research samples used during the last 6 years. Data analysis method in this research is multiple linear regression analysis using IBM SPSS 21 software. The data used is secondary data obtained from PT Jasa Raharja Persero Representative Bima. This finding shows that partially there was no significant effect between premium income on earnings at PT Jasa Raharja Persero Representative Bima, Partial test there is a significant influence between the burden of claims on earnings at PT Jasa Raharja Persero Representative Bima, Simultaneous testing there is a significant influence between premium income and burden of claims on earnings at PT Jasa Raharja Persero Representative Bima.

Penyusutan Aset Tetap Kenderaan Bermotor Abdullah, Julie; Hasan, Wahyudin; Djarangkala, Azwar
Gorontalo Accounting Journal Volume 4 Nomor 2 October 2021
Publisher : Universitas Gorontalo

Fixed assets of motorized vehicles have a relatively short useful life compared assets such as structures and buildings. Besides from that, this object is very prone to loss, damage, and constant depreciation. To minimize the risk in estimating depreciation of fixed assets on a time frame scale, good asset plan is necessary. The goal of this article is to find out which Bone Bolango Regency Financial and Asset Management Agency manages the depreciation of motorized vehicle in the financial statements. The analysis tool use the straight-line method to assess fixed assets, as well as the method used is quantitative descriptive, the aim of obtaining an objective picture of the implementation of depreciation of fixed assets in accordance with Government Regulation Number 71 of 2010 based on financial statement data period 2020. From the results of the research showed that In the activity of determining the value of BPKAD Bone Bolango district not yet in accordance with Government Accounting Standards No. 07 contained in Government Regulation Number 71 of 2010 concerning Government Accounting Standards. In principles of the accounting activity of depreciation of assets, primarily motorized vehicles, the activity of determining the useful life of assets and the depreciation of assets calculation activities of institutional motorized vehicle assets has matched PSAP number 7.

Financial Analysis Of Students With The Application Of E-Learning Yulyanah, Yulyanah; Kurniawati, Desi
Gorontalo Accounting Journal Volume 4 Nomor 1 April 2021
Publisher : Universitas Gorontalo

This study aims to find out the views of students with the application of E-Learning learning during the pandemic. This research method is qualitative descriptive with the research subject of D3 Accounting students of the Faculty of Economics, Pamulang University in the 2020-2021 school year. The data was obtained from a questionnaire in the form of a goggle form given to respondents. The number of respondents who filled as many as 123 respondents.. The results of the study concluded that for online learning income there was a 6% decrease in from Rp. 1,000,000 when offline 38% to 24% when online. As for expenses - expenses that increase are utility costs, internet quota costs and consumption costs for costs that decrease when online learning is for transportation costs. From the results of the analysis of income and expenditure dominant reponden tend to choose offline or offline learning as much as 59% of respondents.

Pengaruh Tatakelola Dana Program Pemberdayaan Masyarakat Terhadap Akuntabilitas Program Pemerintahan Kota Kediri Wiwiek Kusumaning Asmoro; Aang Afandi; Novie Astuti Setianingsih
Gorontalo Accounting Journal Volume 3 Nomor 2 October 2020
Publisher : Universitas Gorontalo

The purpose of this study was to analyze the Effect of Financial Governance of Community Empowerment Program Funds on Program Accountability. The research method used in this research is descriptive quantitative. The research shows the results of the influence of Prodamas' financial management on the level of program accountability in the villages of Pesantren District. Based on the results of the research, the variables of efficiency, economic effectiveness, access to information and reporting systems have achieved targets or goals for the benefit of residents who feel the benefits of the programs that have been implemented, and easy access to information and reporting systems in planning, implementing and reporting activities. So it can be concluded that the management of Prodamas funds at the Kelurahan level of the Kediri City Government Islamic Boarding School is good because it has been accountable for managing funds in the Community Empowerment Program.

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