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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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Analisis Kontribusi Pajak Dan Retribusi Daerah Terhadap Pendapatan Asli Daerah Trisnasari, Regina; Sunaningsih, Suci Nasehati
Gorontalo Accounting Journal Volume 5 Nomor 1 April 2022
Publisher : Universitas Gorontalo

This study describes the contribution of the local taxes and levies on revenue. The research objectives are: (1) to determine the growth rate of Regional Taxes and Regional Levies; (2) to determine the contribution of Regional Tax revenue; and (3) to determine the contribution of Regional Levies revenue. The method used in this research is descriptive research. The data that used in this research is secondary data or data that has been published in the form of Realization of Revenue from Magelang Regency in 2015-2020 obtained from the Regional Revenue, Financial and Asset Management Agency of Magelang Regency. In this research, the researcher uses the analysis of growth and contribution. The results showed that local taxes and levies have a contribution to local revenue with an average growth of taxes and levies in Magelang Regency during 2015-2020 which is quite potential. Meanwhile, the average tax contribution in Magelang Regency in 2015-2020 was 34.4% including the sufficient category and the average contribution of regional levies in 2015-2020 was 6.56%. categorized as very low.

Determinan Makro Ekonomi Yang Mempengaruhi Nilai Aktiva Bersih Reksadana Syariah Azzahra, Khoirunnisa; Arianti, Baiq Fitri
Gorontalo Accounting Journal Volume 4 Nomor 2 October 2021
Publisher : Universitas Gorontalo

The purpose of this study was to determine and analyze macroeconomic factors such as inflation, exchange rates and Indonesian Sharia bank certificates on Net Asset Value. Sources of data obtained from OJK and BI with 5 years of observation, The sampling technique used in this study is non-probability sampling, that is by using saturated sampling with a total sample of 60 data. The method used in this research is descriptive statistical analysis, classical assumption test, multiple linear regression analysis and hypothesis testing. By using the Statistical Package for the Social Science (SPSS) version 22.0 For Windows. The results of this study indicate that inflation has no effect on the value of net assets, while the exchange rate and SBIS partially affect the value of net assets. Simultaneously inflation, exchange rate and SBIS affect the net asset value. Net asset value (NAV) is important in mutual funds, because net asset value is one of the benchmarks in unifying mutual fund performance, the net asset value of equity/unit development mutual funds has increased, and vice versa decreased the value of initial mutual fund net assets/unit participation has decreased.

Analysis Internal Control Systems Of Mortgage Laksmana, Aprin Arya; Iswanaji, Chaidir
Gorontalo Accounting Journal Volume 4 Nomor 1 April 2021
Publisher : Universitas Gorontalo

The purpose of this research is to know directly about internal control system in the awarding of house ownership credits of PT. Bank Tabungan Negara Tbk. Magelang Branch Office. The type of research used is descriptive research with a qualitative approach to describing a phenomenon occurring. The results of the study showed that the procedure of giving ownership credit was executed according to procedures from the initial stage to the final stage. This is due to the operation of the internal control system well in accordance with the COSO standards which include the control environment, risk assessment, control activity, information and communication, and monitoring.

Pengaruh Opportunistic Behaviour dan Love of Money Perangkat Desa Terhadap Pengelolaan Keuangan Desa dan Dampaknya Terhadap Kesejahteraan Masyarakat Sholehah, Nur Lazimatul Hilma; Ishak, Parmin
Gorontalo Accounting Journal Volume 5 Nomor 1 April 2022
Publisher : Universitas Gorontalo

The study was conducted to learn of the immediate and indirect relationships of qualistic practices and the love of money towards the management of village finances and the impact on the public welfare of the wonosari 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 research is an entire kit of villages in the boalemo district with a sampling withdrawal using sampling clusters. The data analysis technique used in the research is a path analysis technique with the help of version 24 of SPSS software. The results of the study indicate that (1) qualistic traits negatively and significantly affect the village's financial management, (2) love of money makes no significant difference to the village's financial management, (3) provocistic practices indirectly affect both the positive and significant well-being of the village through village financial management, (4) love of money indirectly affects the welfare of the village by managing the village's finances, (5) village finance management has a positive and significant impact on village fund management.

Realita Hambatan Pencatatan IAS 41 (Aset Biologis) Bagi UMKM Perikanan Dan Peternakan Di Jawa Timur Mar'a Elthaf Ilahiyah; I Made Laut Mertha Jaya
Gorontalo Accounting Journal Volume 3 Nomor 2 October 2020
Publisher : Universitas Gorontalo

Biological assets are a unique type of asset, because they undergo growth transformation, and are able to produce an output. This transformation consists of the process of growth, degeneration, production and procreation that can cause a variety of changes qualitatively and quantitatively the life of the asset. This study aims to determine the problem of the reality of obstacles in the application of recording IAS 41 for SMEs fisheries and farming in East Java. Data collection was carried out through the Group Group Discussion (FGD) grouping technique. This data is then processed through three stages, namely: 1) data reduction, 2) data presentation, 3) data analysis and drawing conclusions based on predetermined theories. The results showed that market prices that occurred in Indonesia could not be used as a basis for measuring the value of biological assets in some MSMEs fisheries and farming in East Java. This is because some MSME fisheries and farming actors in East Java are still doing their own estimates in accordance with the conditions of their biological assets. Thus, existing market prices give rise to unreliable information, which allows changes in estimates that differ from time to time according to the life of biological assets.

Implementasi Model Pentahelix Dalam Pengembangan UMKM Dimasa Pandemi Covid-19 Ishak, Parmin; Sholehah, Nur Lazimatul Hilma
Gorontalo Accounting Journal Volume 4 Nomor 2 October 2021
Publisher : Universitas Gorontalo

This study aims to determine the extent of the implementation of the pentahelix model in the development of SMEs during the COVID-19 pandemic in Wonosari District.Datawas collected through interviews, documentation and literature study. The results of this study indicate that the development of SMEs in Wonosari District using the pentahelix model has involved five stakeholders, namely the government, academia, community, business and media. Although the five stakeholders have not been optimal in carrying out their respective roles. What is lacking in the pentahelix model is the coordination between stakeholders which is still conditional. This should be a concern for the government as the leading sector to coordinate all stakeholders. As well as the need for monitoring and evaluation from the government in carrying out the program. This paper is expected to contribute to the development of SMEs in the Wonosari sub-district.

Determinations Affecting The Quality Of Local Government Reports With Human Resources And Organizational Culture As Moderated Veriables Anwar, Rapika; Ishak, Parmin
Gorontalo Accounting Journal Volume 4 Nomor 1 April 2021
Publisher : Universitas Gorontalo

Regional Government Financial Statement Quality Moderated with competence of human resource and organizational culture at regional work units (SKPD) of Gorontalo Province. This is a quanititative research by having regional work units of Gorontalo Province as the research object. Research samples are determinant by applying purposive sampling. Then, research data are collected through survey method by distributing questionnaire directly to employees of accounting division in 32 of Gorontalo Province and the results are processed using smart PLS.3.0. Research findings show that the implementation of accrual â€“ based accounting, information technology has positive and significant influence on regional government financial statement quality and that is moderated with human resorce competence, and organizational culture.

Pengaruh Pembiayaan Mudharabah Dan Musyarakah Terhadap Penurunan Profitabilitas Melalui Non Performing Financing Eko Cahyo Mayndarto
Gorontalo Accounting Journal Volume 3 Nomor 2 October 2020
Publisher : Universitas Gorontalo

The research aims to determine the influence of Mudharabah financing and musyarakah financing on reducing profitability (ROE) with non performing financing {NPF) as an intervention variable in the Sharia Credit Bank (BPRS). This type of research is quantitative research with sharia Bank population in Indonesia period 2014-2018. Sampling selection is a random sampling method, and the analysis tools used are multiple regression analyses using SPSS tool version 22. Based on the results of road analysis test showed that the mudharabah and musyarakah variables did not significantly affect the profitability of the Sharia Bank Creditors. The mudharabah and musyarakah variables have no effect on the NPF. While the NPF is unable to increase mudharabah and musyarakah financing against the ROE.

Analisis Rasio Likuiditas, Solvabilitas, Dan Profitabilitas Terhadap Harga Saham Dengan Earning Per Share (EPS) Sebagai Variabel Moderasi Rinofah, Risal; Sari, Pristin Prima; Sari, Novita
Gorontalo Accounting Journal Volume 5 Nomor 1 April 2022
Publisher : Universitas Gorontalo

This study aims to analyze the effect of liquidity, solvency, and profitability on stock price with Earning Per Share (EPS) as a moderation variable. The population of this research is Food and Bavarage subsector companies which is listed in Indonesian Stock Exchange period 2016-2020. The method in this study used quantitative approach. The sampling technique used was purposive sampling based on certain criteria. The research sample was obtained through purposive sampling method and resulted in 16 companies so that the sample of this study was 80 sample which became the object of research. The analytical methods used in this research are descriptive statistics, the classic assumption test, F test, t test, multiple regression analysis, and residual test for moderating variable. The result showed that partially profitability ratio have significant effect on stock price. Meanwhile liquidity and solvency ratio does not have significant effect on stock price. Simultaneously, CR, DER, and ROA affected on stock price.Â The result from residual test showed that Earning Per Share (EPS) unable to moderate CR, DER, and ROA on stock prices.

Analisis Pengaruh Karakteristik Dewan Terhadap Manajemen Laba Tang, Sukiantono; Shandy, Shandy
Gorontalo Accounting Journal Volume 4 Nomor 2 October 2021
Publisher : Universitas Gorontalo

This study aims to examine the effect of the characteristics of the board of directors on earnings management. Board characteristics are the most important part in the structure or governance of a company and government in limiting or preventing earnings management by a company manager. This study uses data from companies listed on the Indonesia Stock Exchange (IDX) which include annual reports from 2015 to 2019 except insurance companies, financial and banking institutions. Sampling of data was done by purposive sampling technique. This study combined the research object and one time dimension. This research was conducted using panel data regression test based on data that had been collected using SPSS and Eviews 10 software. The best model chosen for this research model was the Fixed Effect Model. The results showed that the board independent, board meeting, board of directors expertise, size of the audit committee, independent audit committee, audit committee meeting, audit committee expertise, leverage and big4 has no influence on the dependent variable earnings management. Then the size of the board of directors has a negative significant on earnings management. Meanwhile, company size and growth have a positive significant on earnings management.

Page 5 of 19 | Total Record : 181

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Wahyudin Hasan

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wahyudinhasan99@gmail.com

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Location
Kota gorontalo,

Gorontalo

INDONESIA