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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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Company Size, Financial Distress And Audit Complexity Against Audit Report Lag Arianti, Baiq Fitri
Gorontalo Accounting Journal Volume 4 Nomor 1 April 2021
Publisher : Universitas Gorontalo

The purpose of this study is to measure and test thecompany size, financial distress, and audit complexity on audit report lag either partially or simultaneously. The type of research used is quantitative research with associative methods. The sample method in this study used a purposive sampling technique with a total sample of 7 miscellaneous industry sector companies and petroleum and natural gas obtained from the annual report for 5 years of observation as many as 35 annual reports 2015-2019. The data analysis technique used in this research is descriptive statistical analysis, classical assumption test, multiple regression test, and hypothesis testing with the help of the SPSS version 25 software program. The results of this study indicate that partially company size affects the audit report lag, financial distress variables. it does not affect the audit report lag, and audit complexity has an effect on the audit report lag. Meanwhile, the simultaneous test shows that all independent variables affect the audit report lag.

Analisis Penerapan Sistem Informasi Aplikasi Pegadaian Syariah Digital Dalam Memudahkan Nasabah Bertransaksi Menurut Syariah Islam Rizky Setyaningrum; Siti Afidatul Khotijah
Gorontalo Accounting Journal Volume 3 Nomor 2 October 2020
Publisher : Universitas Gorontalo

This study aims to analyze the application of the Pegadaian Syariah Digital information system in facilitating syariah transaction customers at PT. Pegadaian Syariah Ups Mertoyudan. The research method used in this study uses qualitative research throught interviews with customers Pegadaian Syariah Ups Mertoyudan. Then analyzed using descriptive analysis method.The results of this study indicate that the application of Pegadaian Syariah Digital is in accordance with the objectives of Pegadaian Syariah namely to facilitate customers in terms of transactions and provide service that have an impact on customer satisfaction. Pegadaian Syariah Ups Mertoyudan emphasizes the disclosure of detailed and valid information so that it cant prevent wrongdoing in doing business. The application of Pegadaian Syariah Digital in Pegadaian Syariah Ups Mertoyudan is in accordance with islamic syariah principles.

Pengaruh Transparansi Perubahan Alokasi Dana Prodamas Guna Penyaluran Bantuan Covid-19 Setianingsih, Novie Astuti; Asmoro, Wiwiek Kusumaning; Andari, Atik Tri
Gorontalo Accounting Journal Volume 4 Nomor 2 October 2021
Publisher : Universitas Gorontalo

The Community Empowerment Program (Prodamas) of the City of Kediri is a program to empower the people of the City of Kediri to increase the development and income of the City of Kediri. With this Covid-19, Prodamas funds were diverted to the distribution of funds for the Covid-19 response. The purpose of this research is to test and analyze the transparency of changes in the allocation of Prodamas funds for the distribution of Covid-19 funds in the City of Kediri. The method used is descriptive quantitative by distributing questionnaires using a Liker scale which is carried out in the city of Kediri which is distributed to 46 urban villages. Research design used to test the hypothesis, in this study using a computer program SPSS 24.0 for Windows. The t-test of the effect of transparency on the distribution of Covid-19 aid funds obtained 27,528 1.971 or a p-value of 0.000 accepted at a significance level of 5% (p 0.05). This means that transparency affects the distribution of Covid-19 aid funds and Ha is declared accepted. The F test of the effect of transparency on the distribution of covid-19 aid funds obtained that Pcount is greater than Ptable, namely 1428.23 3.087 with a p-value of 0.000 accepted at the 5% significance level, meaning that the regression model is accepted, then the model of the effect of transparency on the distribution of covid-19 aid funds, Ha accepted. It was concluded that transparency had a significant positive effect on the distribution of funds for Covid-19.

The Effect Of Debt To Equity Ratio, Current Ratio, Return On Asset, Total Aset Turn Over Towards Income Growth Sinurat, Manogar; Priya, RK. Sri; Sitanggang, Romian; Sitorus, Friska Darnawaty
Gorontalo Accounting Journal Volume 4 Nomor 1 April 2021
Publisher : Universitas Gorontalo

The purpose of this study is to analyze the effects of Debt To Equity Ratio, Current Ratio, Return On Aset, Total Asset Turn Over on profit growth. The samples used are on IDX, a manufacturing company in the consumer goods industry sector in the 2016-2019 period. The method used is a quantitative approach. Purposive sampling was used in the sample selection method. Multiple linear regression analysis, hypothesis determination coefficient test, simultaneous hypothesis test (f-test), and also partial (t-test) were used as data analysis techniques. The results of the research partially detected that DER and CR haven't given effect and haven't signed, ROA and TATO partially affect positively and significantly the profit growth of manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the 2016-2019 period, while simultaneously DER, CR, ROA, and TATO significantly influence earnings growth.

Pengaruh Leverage Dan Good Coorporate Governance Terhadap Nilai Perusahaan Melalui Kebijakan Dividen Wati Rosmawati
Gorontalo Accounting Journal Volume 3 Nomor 2 October 2020
Publisher : Universitas Gorontalo

Purpose of this study is to analyze the influence of leverage and good corporate governance on firm value using dividend policy as an intervening variable. The sample of this research is BUMN listed on the Indonesia Stock Exchange with the 2014-2018 financial statement period. From the results of the study found that there is no direct effect of leverage on dividend policy. There is a significant direct effect on leverage on firm value. Good corporate governance directly has no significant effect on corporate value. Dividend policy directly does not have a significant effect on firm value. Leverage through dividend policy has no significant effect on firm value. Good corporate governance through dividend policy has a significant effect on firm value.

Pengaruh Pembiayaan Mudharabah Dan Murabahah Terhadap Profitabilitas Novyanti, Linda Ayu; Wirman, Wirman
Gorontalo Accounting Journal Volume 5 Nomor 1 April 2022
Publisher : Universitas Gorontalo

This study aims to determine the effect of Mudharabah, Murabahah simultaneously on profitability (ROE). In this method, the sample used in the population registered at the BRI Syariah bank in 2016 â€“ 2020. The research method uses quantitative methods with statistical data analysis used is the Multiple Linear Regression method. The statistical results show that the mudharabah and murabahah variables partially have no effect on profitability. And simultaneously the mudharabah and murabahah variables have no effect on profitability which is calculated using ROE.

Pengaruh Kinerja Keuangan Terhadap Tingkat Pertumbuhan Berkelanjutan Andari, Atik Tri; Aalin, Elmi Rakhma; Putranti, Eti
Gorontalo Accounting Journal Volume 4 Nomor 2 October 2021
Publisher : Universitas Gorontalo

This study aims to determine and analyze whether financial performance affects the level of sustainable growth. The selected companies are companies from trading and service companies in 2017-2019. Determination of the sample using purposive sampling method. This research uses multiple linear regression analysis with SPSS application. The results of this study indicate that the profitability ratio has no effect on the sustainable growth rate and the solvency ratio has a negative effect on the sustainable growth rate.

The Effect Of Liquidity, Profitability, Price To Book Value And Leverage Level On Manufacturing Company Share Prices Laia, Novia Sri Putri; Bawamenewi, Citra Indah Lestari; Hayati, Keumala
Gorontalo Accounting Journal Volume 4 Nomor 1 April 2021
Publisher : Universitas Gorontalo

The main objective of this research is to validate the relationship between the variables of liquidity, profitability, book value (PBV) and the level of leverage and the stock price. This research uses multiple linear analysis methods. There are 165 populations of manufacturing industrial companies listed on the IDX list for the 2016-2019 period. However, the researcher determined several research criteria by applying purposive sampling technique so that this study became 67 samples multiplied by 4 years so that 268 samples were obtained. Analysis of the coefficient of determination shows that the value of 39.5% of the stock price is influenced by the independent variable. Simultaneous test proves that the independent variable can have a positive influence on stock prices. On the other hand, the partial test proves that liquidity and leverage cannot affect stock prices. However, in terms of profitability and PBV are able to influence stock prices positively and significantly.

Kajian Teoritis Pelaporan Keuangan Pada Bumdes Ditinjau Dari SAK ETAP Hasna Adilah; Utpala Rani
Gorontalo Accounting Journal Volume 3 Nomor 2 October 2020
Publisher : Universitas Gorontalo

Tujuan penelitian ini adalah mengkaji secara teoritis penyusunan laporan keuangan BUMDes jika diterapkan dengan Standar Akuntansi Keuangan untuk Entitas Tanpa Akuntabilitas Publik (SAK ETAP ). Penelitian ini menggunakan jenis penelitian kualitatif dengan menggunakan pendekatan deskriptif. Hasil penelitian ini menunjukan bahwa SAK ETAP sangat cocok digunakan sebagai pedoman penyusunan laporan keuangan BUMDes, karena penyusunan laporan keuangan yang sederhana dan mudah dipahami oleh pengguna informasi laporan keuangan BUMDes. Laporan keuangan yang disajikan dengan standar SAK ETAP adalah : Neraca, Laporan Laba Rugi, Laporan Perubahan Ekuitas, Laporan Arus Kas, dan Catatan Atas Laporan Keuangan (CALK).

Implementasi E-Marketing Dan Etika Bisnis Untuk Meningkatkan Volume Penjualan Bagi Pelaku UMKM Di Masa Pandemi Covid-19 Masni, Masni; Saleh, Hamsir
Gorontalo Accounting Journal Volume 5 Nomor 1 April 2022
Publisher : Universitas Gorontalo

This study was conducted to determine how much influence the implementation of E-Marketing and business ethics has on increasing the sales volume of MSMEs in Boalemo Regency by using the variables of E-Marketing and Business Ethics as independent variables and Sales Volume as the dependent variable. This study uses quantitative methods with multiple linear regression analysis techniques with the help of SPSS software version 24 with a sample of 100 SMEs as respondents. The results of the study indicate that there is a significant influence between the implementation of E-Marketing and Business Ethics on the Sales Volume of MSMEs.

Page 6 of 19 | Total Record : 181

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Wahyudin Hasan

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Kota gorontalo,

Gorontalo

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