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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 Kebijakan Dividen, Leverage, Dan Profitabilitas Terhadap Nilai Perusahaan Serafina, Ligia; Yuliati, Anik; Kirana, Nanda Wahyu Indah
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.v8i2.3786

Abstract

This study aims to examine the influence of dividend policy, leverage, and profitability on firm value. The research employs a quantitative approach. The population includes companies in the consumer non-cyclical  sector listed on the Indonesia Stock Exchange during the period from 2021 to 2023. The sample comprises 123 data points derived from 41 companies over a 3-year period, selected using purposive sampling techniques. The data analysis technique applied is panel data regression analysis. The findings indicate that dividend policy, as measured by the Dividend Payout Ratio (DPR), and profitability, as measured by Return on Assets (ROA), do not have an impact on firm value. Conversely, leverage, as measured by the Debt to Equity Ratio (DER), has a significant positive impact on firm value.
Evaluasi Kinerja Keuangan: Kemandirian dan Pertumbuhan Pendapatan Asli Daerah Budiharjo, Roy; Budiyastuti, Triyani; Wardoyo, Dwi Urip; Rahman, Asrarul
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.v8i2.3810

Abstract

This study aims to analyze the financial independence of Cilacap Regency during the 2019–2023 period, with a specific focus on the regional financial independence ratio and the growth of Locally-Generated Revenue (PAD). The approach used in this study is a quantitative method with ratio analysis techniques. The results indicate that the average financial independence ratio of Cilacap Regency only reached 26%, placing it in the low category. The fluctuations in PAD growth over the past five years also demonstrate notable dynamics, with an average growth rate of 20%. The financial relationship pattern between the Central Government and Cilacap Regency tends to be instructive, reflecting a high dependence on central government transfers. The implications of these findings highlight the importance of diversifying PAD sources, improving budget management efficiency, and optimizing local potential to enhance regional financial independence.
Dampak Fungsionalitas dan Transparansi pada Optimalisasi Website Fadila, Ririn Nur; Suryaningrum, Diah Hari
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.v8i2.3901

Abstract

This study aims to examine and analyze the impact of website functionality on its usability in supporting open government, with transparency as a mediating variable. The research employs a quantitative approach, utilizing primary data collected through questionnaires. The data were processed using the Structural Equation Modeling (SEM) variant-based approach or Partial Least Squares (PLS) with SmartPLS software version 4.0. The findings indicate that website functionality significantly influences both transparency and website usability, and transparency mediates the relationship between functionality and usability. This study highlights the importance of developing responsive website features, supportive technology, and collaboration between governments and communities in digital literacy to achieve transparent and participatory governance.
Intention to Scan QRIS Memediasi Trust dan Attitude terhadap Use Mobile Banking Saputri, Nemshy Elfa; Susilowati, Endah
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.v8i2.3759

Abstract

This study aims to examine how the intention to scan QRIS serves as a mediator between trust and attitude toward the use of mobile banking. A quantitative research approach was employed through the distribution of questionnaires. The population in this study consisted of students enrolled in the "Kartu Indonesia Pintar Kuliah" program at the National Development University “Veteran” East Java. A sample of 93 students was selected using probability sampling techniques. Data were analyzed using the Structural Equation Modeling–Partial Least Squares (SEM-PLS) method. The findings indicate that trust and attitude significantly influence the use of mobile banking; trust and attitude also influence the intention to scan QRIS; the intention to scan QRIS positively affects the use of mobile banking; and the intention to scan QRIS mediates the effect of trust on the use of mobile banking but does not mediate the effect of attitude on the use of mobile banking. The novelty of this research lies in examining the mediating role of the intention to scan QRIS, which has not been previously investigated in earlier studies.
Menilai Efektivitas Pembelajaran Akuntansi Berbasis AI dari Perspektif Mahasiswa Widhiyanti, Santi; Putra, Indra Lukmana
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.v8i2.4554

Abstract

The advancement of Artificial Intelligence (AI) has driven significant transformations in higher education, including accounting learning. This study analyzes the influence of students’ perceptions of AI-based accounting learning, their experience using AI, and their understanding of accounting terms through AI on the effectiveness of accounting learning. A quantitative approach was employed through an online survey of 66 D3 and D4 Accounting students at Politeknik Negeri Malang, using purposive sampling and multiple linear regression analysis with SPSS. The results indicate that the three independent variables do not have a significant effect on the effectiveness of learning. The negative influence of understanding accounting terms suggests that learning effectiveness is still affected by pedagogical factors and technological readiness. These findings emphasize that the successful integration of AI in accounting learning depends not only on technology but also on students’ readiness and instructor support.
Optimalisasi Kinerja Perusahaan melalui Transformasi Digital, Kemampuan Manajerial, dan Intensitas R&D dengan Moderasi Koneksi Politik Putri, Amelia; Widodo, Condro; Suryaningrum, Diah Hari
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.v8i2.4023

Abstract

This study aims to analyze the effects of digital transformation, managerial capability, and RD intensity on firm performance, with political connections as a moderating variable. The research uses 105 financial reports from companies listed on the Indonesia Stock Exchange (IDX) and employs the SEM-PLS analysis method. The results show that digital transformation and managerial capability have a negative and significant effect on firm performance, while RD intensity has a positive and significant effect. Furthermore, political connections strengthen the effect of digital transformation on firm performance. These findings indicate that poorly managed digital transformation and limited managerial capability can reduce firm performance, whereas investment in RD enhances competitiveness.
Corporate Ownership Structure, Sustainability Culture, and Corporate Financial Reporting Quality: A Literature Review Kurniawan, Putu Sukma; Asri Savitri, Ni Luh
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.v8i2.4038

Abstract

In the contemporary business landscape, the issue of sustainability has emerged as a pivotal concern for corporate management. The crux of this issue lies in the alignment of a company's business operations with the interests of the social community and environmental sustainability. The integration of the SDGs concept into business activities is poised to become a fundamental element of corporate culture. This phenomenon is inextricably linked to the company's ownership structure and the quality of its financial reporting. This study employs a literature review (LR) research design to examine patterns of previous research in the context of corporate ownership structure, sustainability culture, and the quality of corporate financial reporting as well as to provide suggestions for future research in this research area. LR's research design, which is based on an online literature search platform, has the capacity to identify research trends within the context of corporate ownership, sustainability culture, and financial reporting quality. The findings of the research indicate that these three subjects continue to be of interest for further study. A number of recommendations for future research topics have been formulated on the basis of the study's findings. For instance, there is a need to focus on corporate ownership structure and the implementation of sustainability culture.
Green Accounting, Carbon Emission Disclosure, Sustainable Development: The Moderating Role of Environmental Management System Asyadiah, Nessa; Huda, Syamsul; Nurhanifah, Afifa
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.v8i2.3909

Abstract

This study examines the effect of Green Accounting and Carbon Emission Disclosure on Sustainable Development, with the Environmental Management System as a moderating variable, in infrastructure sector companies listed on the Indonesia Stock Exchange. The study uses secondary data and is analyzed using multiple linear regression. The results show that Green Accounting and Carbon Emission Disclosure have a positive effect on Sustainable Development. However, the Environmental Management System does not moderate the relationship between Green Accounting and Sustainable Development, nor between Carbon Emission Disclosure and Sustainable Development.
The Relationship Between Financial Ratios and Financial Distress Roditri, Cholidul Ahmad; Yuliati, Anik; Sucahyati, Diarany
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.v8i2.3899

Abstract

This study aims to evaluate the impact of profitability, liquidity, and cash flow on financial distress in companies within the food and beverage sector listed on the Indonesia Stock Exchange (IDX) during the period of 2019-2023. The sample consists of 29 companies selected using purposive sampling, and data analysis is conducted using multiple linear regression and SPSS version 27. The results indicate that profitability (ROA), liquidity (CR), and cash flow (OCF) have a significant positive effect on financial distress. These findings provide valuable information for investors and management in efforts to manage financial distress risk in this sector.
Financial Performance: Islamic Corporate Governance, Islamic Corporate Social Responsibility, and Intellectual Capital Nasiradi Al Jailani, Tohadi Luqman; Abdani, Fadlil
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.v8i2.4027

Abstract

This study aims to examine the impact of Islamic Corporate Social Responsibility (ICSR), Islamic Corporate Governance (ICG), and Intellectual Capital (IC) on the financial performance of Islamic banks in Indonesia and Malaysia. Ten Islamic commercial banks from Indonesia and Malaysia were selected as samples, with a five-year observation period. Quantitative descriptive analysis using Eviews 12 software was utilized to analyze the data. The results of the first hypothesis indicate that ICSR has a positive but insignificant effect on the financial performance of Islamic banks. The second hypothesis shows that ICG has a positive impact on the financial performance of Islamic banks. The third hypothesis reveals that IC has a positive and significant effect on the financial performance of Islamic banks.

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