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Amir Lukum
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Jambura Accounting Review
Published by Universitas Negeri Gorontalo
ISSN : -     EISSN : 27213617     DOI : https://doi.org/10.37905/jar.v1i1.2
Core Subject : Economy,
Economics, Econometrics & Finance
JAMBURA ACCOUNTING REVIEW (JAR) is an accounting journal that typically uses empirical methods with qualitative, quantitative, and mix-method approaches. The JAR focuses on the following themes: Financial Accounting; Management Accounting; Behavioral Accounting; Public Sector Accounting; Auditing; Taxation; Syariah Accounting; Investment and Stock Market; Banking Accounting; and Accounting information system.
Arjuna Subject : Ilmu Ekonomi, Ekonometrika dan Keuangan (semua kategori) - Keuangan
Articles 153 Documents
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Analisis Penilaian Kinerja Menggunakan Balance Score Card Armansyah Alipok; Nilawaty Yusuf; Siti Pratiwi Husain
Jambura Accounting Review Vol. 2 No. 2 (2021): Jambura Accounting Review - August 2021
Publisher : Program Studi S1 Akuntansi Jurusan Akuntansi, Fakultas Ekonomi Universitas Negeri Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37905/jar.v2i2.37

Abstract

The research objective was to analyze the performance of drinking water depot in Gorontalo City by using a Balanced scorecard. The data were collected by using a quesionnaire. The data analysis applied descriptive analysis, which referred to the balanced scorecard indikator. The samples were 21 drinking water depots in Gorontalo city. The finding of research showed that the score in the balanced scorecard for the performance of drinking water depot in Gorontalo city was 81,39% which was in “minimum target” criteria, which meant the performance remained not in accordance with the expectation whether in the aspect of finansial or non finansial. The low finansial performance was the factor for the closing of lots of drinking water depot in Gorontalo city due to encountering problems in finansial and operational.
Menakar Kelayakan Pinjaman Pemulihan Ekonomi Nasional (PEN) Daerah pada Kabupaten Bone Bolango William Indra S. Mooduto; Abdul Wahab Podungge; Muliyani Mahmud
Jambura Accounting Review Vol. 2 No. 2 (2021): Jambura Accounting Review - August 2021
Publisher : Program Studi S1 Akuntansi Jurusan Akuntansi, Fakultas Ekonomi Universitas Negeri Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37905/jar.v2i2.38

Abstract

This study aims to assess the feasibility of regional national economic recovery loans (PEN) in Bone Bolango Regency, by analyzing 4 (four) indicators of eligibility requirements for granting Regional PEN Loans, namely (1) the area is affected by Covid 19; (2) have a Regional Economic Recovery program or activity that supports the National Economic Recovery program; (3) The remaining amount of the loan plus the amount of the loan to be withdrawn does not exceed 75 percent of the general revenue of the previous year's Regional Government Budget; (4) meet the ratio of regional financial capacity to repay regional loans of at least 2.5 percent.The first and second indicators were tested using desk study analysis. then the third and fourth indicators are tested by analyzing the financial statements of the Bone Bolango Regency in 2020 and calculating the Debt Service Coverage Ratio (DSCR) to assess the ability of the region to repay loans. The results showed that Bone Bolango Regency deserved a regional loan from the Central Government. This is because Bone Bolango fulfills 4 (four) loan requirements for the national economic recovery area.
Pengaruh Kompetensi SDM Terhadap Kualitas Laporan Keuangan Pemerintah Dengan Intervening Pencegahan Fraud Sahmin Noholo
Jambura Accounting Review Vol. 2 No. 2 (2021): Jambura Accounting Review - August 2021
Publisher : Program Studi S1 Akuntansi Jurusan Akuntansi, Fakultas Ekonomi Universitas Negeri Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37905/jar.v2i2.40

Abstract

This study aims to determine the effect of human resource competence on the quality of government financial reports with fraud prevention as an intervening variable. The approach in this research is quantitative with the expost facto method. The data in this study are primary data through a questionnaire. The data analysis used is descriptive analysis and inferential analysis (SEM PLS). The results of this study indicate that (1) Human Resource Competence has a positive but not significant effect on Fraud Prevention. (2) Human Resource Competence has a positive and significant impact on the Quality of Government Financial Reports. (3) Fraud Prevention has a positive and significant effect on the Quality of Government Financial Reports. (4) Competence of Human Resources through Fraud Prevention has a positive but not significant effect on the Quality of Government Financial Reports.
Kontribusi Peserta, Klaim dan Hasil Investasi Terhadap Surplus (Defisit) Underwriting Dana Tabarru’ Pada Perusahaan Asuransi Umum Syariah Di Indonesia Periode 2015-2019 dalhlia tri anggraini
Jambura Accounting Review Vol. 3 No. 1 (2022): Jambura Accounting Review - February 2022
Publisher : Program Studi S1 Akuntansi Jurusan Akuntansi, Fakultas Ekonomi Universitas Negeri Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37905/jar.v3i1.42

Abstract

The purpose of this study to test the effect of participant contributions, claim and investment returns to tabarru’ fund underwriting surplus (defisit). The type data in this study is secondary data with the population of sharia general insurance companies which listed on The Financial Services Authority as of December 31, 2019. The sample is selected by using purposive sampling method as many as 20 companies and data analysis techniques using descriptive statistics and panel data regression analysis with the tools Eviews ver. 11. The data’s period of this study is during 5 years (2015-2019). From the result of research indicate that participant contributions, claim and investment returns are affected significantly to tabarru’ fund underwriting surplus (defisit).
Pengaruh Return on Assets dan Kebijakan Hutang Terhadap Kebijakan Dividen Pada Perusahaan Perbankan Terdaftar di BEI Periode 2016-2020 Muhammad Alfero; Harun Blongkod; Siti Paratiwi Husain
Jambura Accounting Review Vol. 3 No. 1 (2022): Jambura Accounting Review - February 2022
Publisher : Program Studi S1 Akuntansi Jurusan Akuntansi, Fakultas Ekonomi Universitas Negeri Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37905/jar.v3i1.43

Abstract

The research aims to find outthe effect of Return On Assets (ROA) and debt policy on the dividend policy in the banking firms listed in Indonesia Stock Exchange during period of 2016-2020. The research applies a quantitative descriptive method where the data used are secondary data obtained from firms’ financial statement. The samples in this research are 50 data from 10 banking firms listed in Indonesia Stock Exchange during 5 years. The technique of data analysis employs Multiplke Linear Regression. The research findings indicate that the Return On Assets (ROA) does not effect the dividend policy, whereas the debt policy affects the dividend policy in the banking firms listed in Indonesia Stock Exchange during period of 2016-2020. Simultaneously, the Return On Assets (ROA) and Debt Policy do not affect the dividend policy significantly.
Standar Akuntansi Pemerintah Dan Kompetensi Sumber Daya Manusia Terhadap Kualitas Laporan Keuangan Pemda Jecklin Eman; Lukman Pakaya; Ayu Wuryandini
Jambura Accounting Review Vol. 3 No. 1 (2022): Jambura Accounting Review - February 2022
Publisher : Program Studi S1 Akuntansi Jurusan Akuntansi, Fakultas Ekonomi Universitas Negeri Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37905/jar.v3i1.45

Abstract

The research aims to determine the impact of Government Accounting Standard and Human Resource Competence on the Financial Statement Quality in Regional Government of Gorontalo Regency. Method applied in this research is quantitative descriptive. The data collected are primary data obtained from questionnaire distributed to employees in Financial Agency of Gorontalo Regency. The research findings are 1) the Government Accounting Standard owns a positive and insignificant impact on the financial statement quality, 2) the Human Resource Competence owns a positive and insignificant impact on the financial statement quality, and 3) the Government Accounting Standard and Human Resource Competence, simultaneously, own an insignificant impact on the financial statement quality.
Pengaruh Modal Usaha, Biaya Dan Jenis Kelamin Terhadap Pendapatan Pedagang Pasar Tradisional Sri Hapsa Uge; Tri Handayani Amaliah; Muliyani Mahmud
Jambura Accounting Review Vol. 3 No. 1 (2022): Jambura Accounting Review - February 2022
Publisher : Program Studi S1 Akuntansi Jurusan Akuntansi, Fakultas Ekonomi Universitas Negeri Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37905/jar.v3i1.46

Abstract

This study aims ti determine the influence of venture capital, funding, an gender on the seller’s uincome in the traditional market in Molutabu Village. This primary research data implement a quantitative method and take 69 respondents through the questionnaire with a simple random sampling technique. This study conducts multiple regression analysis technique with statistical test (validity, reliability, classic assumption, partial, simultaneous,and determination coefficient test). Based on the partial test, it obtains the venture, capital gives positive and significant influence toward the seller’s income, funding or budget gives negative and significantinfluence, and gender has no contribution toward the seller’s incomes in Tradisional Market in Molutabu Village. Venture capital, funding and sex/gender variables simultaneously and significantly influence the seller’s incomes with determination coefficient of 61,4%. It meants that the income variable can be explained by venture capital, funding and gender.
Penerapan Sistem Informasi Manajemen Daerah dan Kompetensi Sumber Daya Manusia Terhadap Kualitas Laporan Keuangan Pemda Usman
Jambura Accounting Review Vol. 3 No. 1 (2022): Jambura Accounting Review - February 2022
Publisher : Program Studi S1 Akuntansi Jurusan Akuntansi, Fakultas Ekonomi Universitas Negeri Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37905/jar.v3i1.47

Abstract

This study aims to determine the effect of implementing a regional management information system (SIMDA) and human resource competence on the quality of local government financial reports in Gorontalo City. the method used in this research is a quantitative research method. The number of samples in this study were 68 respondents who were determined based on random sampling. The source of the data used is primary data obtained from the results of distributing questionnaires to all employees who are directly involved in the preparation of financial reports in the city of Gorontalo. The data analysis technique used in this research is multiple linear regression analysis with partial test and simultaneous test. The results of this study indicate that partially the application of the regional management information system and human resource competence have a significant effect on the quality of the financial statements of the Gorontalo city government. This result is evidenced by the coefficient of determination of 51.1%.
Faktor-Faktor yang Mempengaruhi Minat Muzakki dalam Membayar Zakat Maal melalui Lembaga Amil Zakat di Gorontalo Muh. Fachrul Ilmi Jibu; Niswatin; Zulkifli Bokiu
Jambura Accounting Review Vol. 3 No. 2 (2022): Jambura Accounting Review - August 2022
Publisher : Program Studi S1 Akuntansi Jurusan Akuntansi, Fakultas Ekonomi Universitas Negeri Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37905/jar.v3i2.51

Abstract

Penelitian ini bertujuan untuk menjelaskan masalah apakah faktor pengetahuan, religiusitas, pendapatan, dan transparansi laporan keuangan memiliki pengaruh terhadap minat muzakki dalam membayar zakat maal. Dengan adanya penelitian ini dapat menambah sumbangsi pengembangan ilmu akuntansi syariah terkait zakat dengan dengan menggunakan metafora amanah serta pengembangan teori tindakan beralasan berdasarkan sudut pandang Islam. Subyek penelitian yakni YAKESMA Cabang Gorontalo dengan melihat peningkatan jumlah muzakki yang bertambah setiap tahunnya, hal ini tentu berdampak pada peningkatan penerimaan zakat di Gorontalo. Selain itu, belum ada penelitian terkait faktor yang mempengaruhi minat muzakki dalam membayar zakat maal yang menjadikan YAKESMA Cabang Gorontalo sebagai objek penelitian. Metode yang digunakan dalam penelitian ini yakni menggunakan pendekatan kuantitatif, dengan menyebarkan kuesioner kepada responden merupakan muzakki yang terdaftar di YAKESMA Cabang Gorontalo sejumlah 60. Hasil dari penelitian ini adalaah variabel pengetahuan, religiusitas, pendapatan dan transaparansi laporan keuangan secara keseluruhan berpengaruh terhadap minat muzakki dalam membayar zakat maal.
Rekonstruksi Laporan Keuangan Penggilingan Padi Analisa Sesuai SAK EMKM Menggunakan Sistem Revalina Elizabeth Hulukati; Tri Handayani Amaliah; Amir Lukum
Jambura Accounting Review Vol. 3 No. 2 (2022): Jambura Accounting Review - August 2022
Publisher : Program Studi S1 Akuntansi Jurusan Akuntansi, Fakultas Ekonomi Universitas Negeri Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37905/jar.v3i2.52

Abstract

Penelitian ini bertujuan untuk melakukan rekonstruksi laporan keuangan menggunakan sistem akuntansi berbasis teknologi untuk memodernisasi dan mempermudah penyusunan laporan keuangan Penggilingan Padi Analisa sehingga lebih efektif, efisien dan sesuai SAK EMKM. Metode penelitian yang digunakan dalam penelitian ini adalah kualitatif dengan pendekatan deskriptif. Pengumpulan data dilakukan dengan melakukan wawancara, observasi dan dokumentasi. Hasil penelitian menunjukkan laporan keuangan yang disusun Penggilingan Padi Analisa tidak sesuai dengan ketentuan SAK EMKM. Dalam menyusun laporan keuangannya Penggilingan Padi Analisa masih melakukannya secara manual menggunakan excel dan belum ada sistem akuntansi khusus seperti aplikasi/software akuntansi yang digunakan oleh UMKM dalam menyusun laporan keuangannya. Sehingga kesalahan dalam pembuatan laporan keuangan lebih besar kemungkinannya akan terjadi. Setelah dilakukan rekonstruksi menggunakan sistem akuntansi berbasis teknologi, untuk menyusun laporan keuangan tersebut sudah lebih modern dan mudah sehingga laporan yang dihasilkan telah sesuai dengan ketentuan SAK EMKM yang terdiri dari laporan posisi keuangan, laporan laba/rugi dan catatan atas laporan keuangan.

Page 3 of 16 | Total Record : 153

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