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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 Karakteristik Auditor Dan Karakteristik Perusahaan Terhadap Audit Report Lag Susanto, Androni; Utama, Audyla Fitria
Gorontalo Accounting Journal Volume 5 Nomor 2 October 2022
Publisher : Universitas Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32662/gaj.v5i2.2439

Abstract

This study aims to analyze two characteristics, namely the characteristics of the auditor which consist of, 1) The influence of the auditor's reputation on the Audit Report Lag, and 2) The effect of the auditor's tenure on the Audit Report Lag. The second characteristic is the company's characteristics which consist of, 1) The effect of the effectiveness of the audit committee on the Audit Report Lag, 2) The effect of accounting complexity on the Audit Report Lag, 3) The effect of the company's financial condition on the Audit Report Lag, 4) The influence of profitability on the Audit Report Lag. This study obtained data samples from financial reports and annual reports from 2017 to 2021 of entities listed on IPOs on the Indonesia Stock Exchange (IDX) from 2017. This study uses multiple linear regression analysis techniques with the help of SPSS software version 25. From the results of the study, it can be partially concluded that only the accounting complexity variable has no significant effect on the delay in audit reports.
Dampak Program Bantuan UMKM Pengolah dan Pemasar Hasil Perikanan Dalam Meningkatkan Produksi dan Pendapatan Dimasa Pandemi Covid-19 Piola, Marina Paramita S.; Karim, Rusdi Abdul; Ramly, Rizka Yunika
Gorontalo Accounting Journal Volume 5 Nomor 2 October 2022
Publisher : Universitas Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32662/gaj.v5i2.1892

Abstract

This study aims to analyze the implementation of the PUMP-P2HP assistance program in Gorontalo Province, especially the impact on increasing POKLAHSAR production and income. This research uses the Approach qualitative with case study method. The results show the implementation of this program through the facilitation of capacity and institutional strengthening by socialization, training, and mentoring. In addition, POKLAHSAR received BLM funding assistance. This research is expected to be a benchmark in implementing assistance programs for MSMEs under the auspices of the Department of Marine Affairs and Fisheries.
Kajian Pelaksanaan Pendampingan Serta Pemeriksaan Pengelolaan Keuangan SMA/SMK Negeri Oleh Auditor Inspektorat Daerah Guna Meminimalisir Penyimpangan Pengelolaan Keuangan Pakasi, Novrabella Clarashinta
Gorontalo Accounting Journal Volume 5 Nomor 2 October 2022
Publisher : Universitas Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32662/gaj.v5i2.2166

Abstract

The purpose of research to find out the implementation of mentoring and financial management audits for SMA/SMK Negeri in North Sulawesi Province by regional inspectorate auditors in order to minimize financial management irregularities. This research was conducted at the Provincial Government of North Sulawesi. The data analysis techniques are data reduction, data display and conclusion drawing/verification which are carried out interactively and take place continuously until complete, so that the data reaches saturation. The results of this study indicate that financial management assistance for SMA/SMK by the Regional Inspectorate auditor is sufficient to minimize financial management irregularities. With the assistance of the regional inspectorate auditor, the school gets additional knowledge that can be used in the implementation of school financial management. 2) Examination of SMA/SMK Financial Management by the Regional Inspectorate auditor is sufficient to minimize financial management irregularities. With the examination of SMA/SMK financial management from the regional Inspectorate auditor, the school gets suggestions for improvement that can be used to correct mistakes.
Pengaruh Pertumbuhan Penjualan, Leverage Operasi, Dan Struktur Aktiva Terhadap Struktur Modal Novianti, Lely; Budyastuti, Triyani
Gorontalo Accounting Journal Volume 5 Nomor 2 October 2022
Publisher : Universitas Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32662/gaj.v5i2.2081

Abstract

The purpose of the research is to analyze the influence sales growth, operating leverage, and asset tangibility of the capital structur. The method used in this study is purposive sampling. The population in this study is the mining sector companies listed on the Stock Exchange as many as 47 companies. The number of samples studied in this study was as much as 132 samples. The collection of data used in this study of secondary data came from the 33 financial statements of the mining company in the period 2017-2020. Analysis of data from this study uses multiple linear regression. Based on the results of the study concluded that sales growth and operating leverage has no influence on the capital structure, while the asset tangibility has influence on the capital structure.
Sistem Informasi Akuntansi Dan Pengendalian Internal Atas Pembelian Bahan Baku Lasmini, Lilis; Nasihin, Ihsan; Nurdiansyah, Hendri
Gorontalo Accounting Journal Volume 6 Nomor 1 April 2023
Publisher : Universitas Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32662/gaj.v6i1.2621

Abstract

The purpose of this study is to determine the implementation of purchasing accounting information systems and internal control over the purchase of raw materials. This study uses a qualitative method using an interpretive paradigm and a case study approach. The data used in this study are primary data, such as the company's organizational structure, operational system procedures, and enterprise resource planning systems that are implemented in the company. The results of the research that has been done show that PT Standard Indonesia Industri (SII) at the time of implementing the accounting information system and internal control of raw materials had good and neat documents related to purchases, making it easier to record. Plus PT Standard Indonesia Industri (SII) has procedures or standard operating procedures that are good enough so that they can maintain and control the stock of raw materials for the production process.
Pengaruh Informasi Akuntansi Terhadap Harga Saham Perusahaan Hutabarat, Wilda Sari; Buulolo, Fince Aswadi; Rajagukguk, Erlin Dermauli; Oktaviani, Ribka; Katharina, Ninta; Seliamang, Yunelci Martha
Gorontalo Accounting Journal Volume 6 Nomor 1 April 2023
Publisher : Universitas Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32662/gaj.v6i1.2634

Abstract

The main objective of this study is to test and analyze the influence Current Ratio, Return On Asset, Total Asset Turn Over, and Net Profit Margin to Share Prices in food and beverage sub-sector manufacturing companies The period 2019-2021 both partially and simultaneously. The method used is a quantitative approach with statistical data analysis using multiple linear regression analysis where the data is processed with SPSS 25 software. The research criteria applied were purposive sampling techniques so that the research became 19 samples with observation results obtained 57 research samples. The results of the coefficient of determination analysis show that 17.4% of stock prices are influenced by independent variables, the rest of which are influenced by variables outside the study and simultaneous testing of variables CR, ROA, TATO NPM have a significant effect on stock prices. The test results of the variables current ratio, return on assets and total asset turn over partially cannot affect the stock price significantly but the variable net profit margin can have a significant influence on the stock price.
Pengaruh Kualitas Layanan, Persepsi Kemudahan, Dan Pengetahuan Nasabah Terhadap Minat Penggunaan Aplikasi Brimo Ruslan, Fitriyani; Madjodjo, Farid; Astria, Nikita
Gorontalo Accounting Journal Volume 6 Nomor 1 April 2023
Publisher : Universitas Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32662/gaj.v6i1.2593

Abstract

This study aims to determine the effect of service quality, perceived convenience, and customer knowledge on interest in using the BRImo application at PT Bank Rakyat Indonesia Soasio Branch Office. Methods of data analysis using multiple regression analysis, measuring scale using a Likert scale. The results showed that the service quality variable had a positive but not significant effect on interest in using the BRImo application. the perceived convenience variable has a significant positive effect on the intention to use the BRImo application and the customer knowledge variable has a significant positive effect on the intention to use the BRImo application. and variables namely service quality (X1), perceived ease of use (X2), and customer knowledge (X3) simultaneously have a significant effect on interest in using (Y) the BRImo application.
Pengaruh Keputusan Investasi, Struktur Modal, Kebijakan Deviden, dan Tingkat Profitabilitas terhadap Nilai Perusahaan Nainggolan, Nurlina; Giawa, Baharudin; Sitorus, Jessy Safitri; Sanjaya, Ni Made Wulan Sari
Gorontalo Accounting Journal Volume 6 Nomor 1 April 2023
Publisher : Universitas Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32662/gaj.v6i1.2655

Abstract

The main objective of this study is to prove the effect of investment decisions, capital structure, dividend policy and profitability level on firm value in non-cyclical consumer sector manufacturing companies on the Indonesia Stock Exchange for the 2019-2021 period by conducting partial and simultaneous analysis tests. The research method used is a quantitative approach with statistical data using multiple linear analysis with data processed with SPSS software version 25. This study uses purposive sampling technique in determining the criteria for determining the sample, so that 29 research samples are obtained with a total research sample of 87 companies. The coefficient of determination test results show that 48 8% of firm value is influenced by independent variables while the remaining 51.2% is influenced by variables outside the research path. The simultaneous test results prove that investment decision variables, capital structure, dividend policy and profitability simultaneously affect firm value. The test results of investment decision variables and dividend policy partially have no influence on firm value, but capital structure variables and profitability partially have a significant influence on firm value.
Pengaruh Corporate Social Responsibility, Kualitas Audit, Dan Capital Intensity Terhadap Agresivitas Pajak Di Masa Pandemi Prameswari, Salsabila; Budyastuti, Triyani
Gorontalo Accounting Journal Volume 6 Nomor 1 April 2023
Publisher : Universitas Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32662/gaj.v6i1.2667

Abstract

This study aims to determine the impact of Corporate Social Responsibility, Audit Quality, and Capital Intensity on tax aggressiveness during pandemic. This study uses secondary data from annual financial reports of mining companies listed on the Indonesia Stock Exchange during 2018-2021. This type of research is quantitative research using purposive sampling as a sampling technique and obtained from 20 companies. The analytical method used is multiple regression analysis—processing data using SPSS 22 for windows and Microsoft excel. The result of this research is that Corporate Social Responsibility has a significantly positive effect on Tax Aggressiveness,  Audit Quality has a significantly negative effect on Tax Aggressiveness, and Capital Intensity has a significantly negative effect on Tax Aggressiveness.
Analisis Penerapan Akuntansi Lingkungan terhadap Biaya Operasional Pengolahan Limbah Hasanah, Nurmala; Sujaya, Fista Apriani; Puspitasari, Meliana
Gorontalo Accounting Journal Volume 8 Number 2 October 2025
Publisher : Universitas Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32662/gaj.v8i2.3735

Abstract

Environmental accounting refers to the recording of environmental costs as part of an organization’s responsibility toward its surrounding environment, particularly regarding the management of waste or by-products generated by the organization. This study aims to examine the environmental management activities undertaken to reduce the operational impact on the environment and to evaluate the environmental accounting reporting implemented by a hospital. The research was conducted at Amira General Hospital, Purwakarta City, using a descriptive qualitative method. The results indicate that the hospital has effectively managed its waste, as evidenced by a dedicated report on environmental costs. Furthermore, the study found no internal or external failures in the hospital’s environmental management practices.

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