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Contact Name
Dharmawaty S. Makur
Contact Email
dharmawaty@umgo.ac.id
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+6285240393757
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dharmawaty@umgo.ac.id
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Jl.Prof. Mansoer Pateda, Ds. Pentadio Timur Kec. Telaga Biru, Kabupaten Gorontalo
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INDONESIA
JSAP : Journal Syariah and Accounting Public
Published by Universitas Muhammadiyah Gorontalo
ISSN : -     EISSN : 26223538     DOI : doi.org/10.31314/JSAP
Core Subject : Economy,
Economics, Econometrics & Finance
JSAP : Journal Syariah and Accounting Public dengan Nomor ISSN 2622-3538 (online) merupakan Jurnal Program Studi Akuntansi universitas muhammadiyah gorontalo. JSAP: Jurnal Syariah dan akuntansi public ini berkaitan dengan aspek: Akuntansi Keuangan, Akuntansi dan Manajemen Keuangan Syariah, Perbankan, Akuntansi Sektor Publik, Etika dan Profesionalisme, Auditing, Pasar Modal dan Investasi, Keuangan Perusahaan, Pendidikan Akuntansi, Perpajakan, Profesi Akuntansi, Sistem Informasi Akuntansi. JSAP: Journal Syariah and Accounting Public Terbit pada Bulan Juli dan Desember setiap tahunnya.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Akuntansi
Articles 5 Documents
 1 
Search results for , issue "Vol 3, No 1 (2020): JULI 2020" : 5 Documents clear
EKSISTENSI MANAJEMEN LABA DAN NILAI TUKAR RUPIAH (KURS) SEBAGAI KATALISATOR REAKSI INVESTOR PASAR MODAL PADA PERUSAHAAN FARMASI YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2015-2019 Yusuf, Fitria Melynsyah; Hippy, Moh. Zubair
JSAP : Journal Syariah and Accounting Public Vol 3, No 1 (2020): JULI 2020
Publisher : Program Studi Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31314/jsap.3.1.9-18.2020

Abstract

This study aims to determine the partial or simultaneous effect of earnings management and the Rupiah exchange rate (Exchange rate) on the market reaction of pharmaceutical companies listed on the Indonesia Stock Exchange for the 2015-2019 period. This research is a quantitative research. The source of data in this study is secondary data in the form of annual financial statements of companies listed on the IDX. Then the stock price is obtained from the yahoo finance site. The sampling method is purposive sampling. The data analysis technique used is multiple regression analysis of panel data constructs. The results of this study indicate that partially earnings management has no significant effect on capital market reactions while the Rupiah exchange rate (exchange rate) has a significant effect on capital market reactions. Simultaneously, earnings management and the exchange rate of the rupiah (exchange rate) have a significant effect on the reaction of the capital market
AKUNTABILITAS PENGELOLAAN ANGGARAN PEMBANGUNGAN DESA (Studi Kasus Pada Desa Saruran Kabupaten Enrekang) Idrawahyuni, Idrawahyuni
JSAP : Journal Syariah and Accounting Public Vol 3, No 1 (2020): JULI 2020
Publisher : Program Studi Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31314/jsap.3.1.19-24.2020

Abstract

This study aims to determine how Accountability Management of Village Development Budget in Saruran Village, Enrekang Regency. This research was conducted at the Saruran Village Office using analysis of effectiveness ratios and efficiency ratios. This type of research is quantitative descriptive. Where data collection used is interview and documentation techniques. The data processed in this study is the report of the Realization of the Village Development Budget in Saruran Village, Enrekang Regency. Data Analysis Techniques used are the Effectiveness Ratio and Efficiency Ratio. The results showed that the efficiency can be said to be very efficient because it produces a ratio level of less than 60%. This means that the Saruran Village Government of Enrekang Regency has been able to realize revenue and budget receipts well.
KEPUASAN MASYARAKAT DALAM PENINGKATAN KESEJAHTERAAN TERHADAP SERAPAN DANA DESA DI DESA MOODULIO KECAMATAN BONE KABUPATEN BONE BOLANGO Bempa, Indrawati; Imran, Harijono; Mohi, Widya Kurniati
JSAP : Journal Syariah and Accounting Public Vol 3, No 1 (2020): JULI 2020
Publisher : Program Studi Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31314/jsap.3.1.25-32.2020

Abstract

The purpose of this research is to determine community satisfaction with the absorption of village funds in Moodulio Village, Bone District, Bone Bolango Regency. This study uses a qualitative research approach, using data sources through interviews and documentation studies. The results of the study concluded that the Village Fund Allocation (ADD) sourced from the central and regional government financial balance funds greatly affected the rate of development of each village. Likewise with Moodulio Village, Bone District, Bone Bolango Regency, with the current ADD, Moodulio Village is very helpful in carrying out village development in stages for the realization of community welfare
KEBERADAAN GALERI INVESTASI BURSA EFEK INDONESIAUNIVERSITAS MUHAMMADIYAH GORONTALO TERHADAP MINAT MAHASISWA DALAM BERINVESTASI Hiola, Yustina; Paris, Andika
JSAP : Journal Syariah and Accounting Public Vol 3, No 1 (2020): JULI 2020
Publisher : Program Studi Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31314/jsap.3.1.33-40.2020

Abstract

Indonesia Stock Exchange (IDX) Investment Gallery at Universitas Muhammadiyah Gorontalo is the first investment gallery in the University at Gorontalo Province. Since it was formed at the end of 2017, this investment gallery has had more than 100 stock investors. This research aimed to determine the existence of the stock exchange investment gallery at Universitas Muhammadiyah Gorontalo and its effect on the students’ investment interests. The researcher used the descriptive qualitative method. Data were collected by using a questionnaire that was distributed to 40 students of Universitas Muhammadiyah Gorontalo with two indicators, 1) understanding of galleries and 2) interest in investing. The results of the study showed that 45% or 18 respondents knew the existence of galleries, 42% or 17 respondents did not know the existence of galleries, and 13% or 5 respondents were doubtful. While the second indicator about investment interest, there were 46% or 19 respondents answered yes (interested), 33% or 13 who answered not interested, and 21% or 8 respondents were doubtful
PENGELOLAAN OBJEK WISATA PENTADIO RESORT DALAM MENINGKATKAN PENDAPATAN ASLI DAERAH DI KABUPATEN GORONTALO Sakbir, Sakbir
JSAP : Journal Syariah and Accounting Public Vol 3, No 1 (2020): JULI 2020
Publisher : Program Studi Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31314/jsap.3.1.1-8.2020

Abstract

This research aims to find out the management of pentadio resort attractions. The research method uses a qualitative type. Management of pentadio resort attractions in planning aspects is not optimal. This can be seen from the less planned arrangement of tourist attractions. Management of pentadio resort attractions in the organizing aspect is not optimal. This can be seen from the irregularities of the officers in the work such as the absence of uniformity in dress, and the many facilities that no longer function. Management of pentadio resort attractions in aspects of supervision is not optimal. This can be seen from the many tourist facilities that are not maintained anymore and just left. 

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