Gorontalo Accounting Journal
Published by Universitas Gorontalo
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Articles
12
Articles
Pengaruh Perputaran Persediaan terhadap Rentabilitas Ekonomis pada Perusahaan Dagang yang terdaftar di Bursa Efek Indonesia

Lamuda, Ilyas

Gorontalo Accounting Journal Volume 1 Nomor 2 October 2018
Publisher : Universitas Gorontalo

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Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh Perputaran Persediaan terhadap Rentabilitas Ekonomis. Variabel independen dalam penelitian ini adalah Perputaran Persediaan yang di ukur dengan menggunakan rumus ITO (Perputaran Persediaan). Variabel dependen dalam penelitian ini adalah Rentabilitas Ekonomis yang di ukur dengan menggunakan rumus RE (Rentabilitas Ekonomis).Penelitian ini menggunakan data sekunder yaitu laporan keuangan tahunan yang telah dipublikasikan melalui website www.idx.id. Populasi dalam penelitian ini adalah perusahaan dagang yang terdaftar di Bursa Efek Indonesia selama periode 2012-2016. Dengan menggunakan metode Purposive sampling, total sampel keseluruhan dalam penelitian ini adalah 10 perusahaan. Metode analisis yang digunakan adalah metode kuantitatif, dengan pengujian asumsi klasik, serta analisis statistik yaitu analisis regresi linear sederhana dengan dibantu perangkat lunak Statistical Product and Service Solutions (SPSS).Hasil uji t menunjukkan bahwa nilai signifikansi untuk variabel peputaran persediaan lebih kecil dari 0,05 maka perputaran persediaan berpengaruh signifikan terhadap rentabilitas ekonomis. Jika dilihat dari laporan keuangannya hasil rekapitulasi data perusahaan menunjukkan bahwa hasil penelitian ini tidak sejalan dengan teori yang menyatakan semakin tinggi perputaran persediaan maka semakin tinggi pula rentabilitas ekonomis. Jadi dapat disimpulkan bahwa perputaran persediaan tidak berpengaruh positif terhadap rentabilitas ekonomis, disebabkan karena beberapa perusahaan dagang melakukan pembelian barang dalam jumlah yang kecil dan ini akan menyebabkan biaya yang dikeluarkan terlalu banyak dan laba yang diperoleh kecil. Sehingga walaupun perputaran persediaan cepat atau tinggi namun rentabilitasnya rendah.

Metode Penyusutan Mesin Produksi Dan Pengaruhnya Terhadap Biaya Overhead Pabrik

Hasan, Wahyudin, Lamatenggo, Yopin

Gorontalo Accounting Journal Volume 1 Nomor 2 October 2018
Publisher : Universitas Gorontalo

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Abstract

Fixed assets have a direct relationship with production processes such as machinery and factory buildings to generate future income for the company. This study aims to determine the shrinkage of the machine whether it is in accordance with accounting standards and to determine the effect of depreciation on the company's factory overhead costs which are measured using the method of working hours and methods of production.From the results of the study showed that PT Tri Jaya Tangguh still uses a straight-line method whose depreciation value is fixed every year and is not affected by the results / output produced while if using the working hours method and the method of production, the depreciation value will change every period and its depreciation will affect the company's factory overhead costs.

Pengaruh Dokumen Perencanaan Dan Kompetensi Sumber Daya Manusia Terhadap Penyerapan Anggaran Pada Dinas Pekerjaan Umum Kabupaten Bone Bolango

Saprudin, Saprudin

Gorontalo Accounting Journal Volume 1 Nomor 2 October 2018
Publisher : Universitas Gorontalo

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Abstract

The problem of budget absorption at the Public Works Department of Bone Bolango Regency is still relatively low. Because in the implementation programs tend to accumulate at the end of the year, this is caused by a plan that is not conceptualized well and less competent human resources in terms of good service field of work done. So that, impact on the implementation and results are not maximal.The study aims to determine how the influence of planning dokuments and competence of human resources on the absorption of the budget at the Department of Public Works Bone Bolango Regency. The resultd showed that the planning dokuments and competence of human resources have a positive and significant impact on the budget absorption, either partially or simultaneously.The result of determination coefficient test shows that the absorption of existing budget at the Public Works Department of Bone Bolango Regency is influenced by the variable of planning document and human resource competence of 43,3% and the rest 56,7% influenced by other variable not examined in this research, between Other administrative records, procurement documents, and inventory money.

Penerapan Prinsip Transparansi Dalam Pengelolaan Pengadaan Barang/Jasa Pada Pemerintah Provinsi Sulawesi Utara

Pakasi, Novrabella Clarashinta

Gorontalo Accounting Journal Volume 1 Nomor 2 October 2018
Publisher : Universitas Gorontalo

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Abstract

Tulisan ini akan mengkaji tentang penerapan prinsip transparansi dalam  pengelolaan pengadaan barang/jasa pemerintah. Penelitian ini dilakukan pada Pemerintah Provinsi Sulawesi Utara. Inti dari tulisan ini bertujuan untuk mengetahui apakah pengelolaan pengadaan  Pengadaan Barang/Jasa Pada Pemerintah Provinsi Sulawesi Utara sudah menerapkan prinsip transparansi. Teknik dan prosedur pengumpulan data melalui wawancara mendalam kepada sejumlah informan berkaitan dengan penerapan prinsip transparansi dalam pengelolaan pengadaan  Pengadaan Barang/Jasa seperti Pejabat Pembuat Komitmen, Pejabat Pelaksana Teknis Kegiatan, Pejabat Pengadaan, Panitia/Pejabat Penerima Hasil Pekerjaan, pihak ketiga yang ada di Dinas Pekerjaan Umum, Dinas Kesehatan, Dinas Pendidikan Nasional, Dinas Kebudayaan dan Pariwisata dan  Biro Pembangunan Sekretariat Daerah Provinsi Sulawesi Utara diambil POKJA Unit Layanan Pengadaan serta Auditor dari Inspektorat Provinsi Sulawesi Utara. Hasil penelitian ini menunjukkan bahwa pengadaan barang/jasa Provinsi Sulawesi Utara belum sepenuhnya transparan.

Analisis Tingkat Efektivitas Dan Efisiensi Pajak Daerah Sebagai Sumber Pendapatan Asli Daerah Provinsi Gorontalo

Rizal, Rahma, Muhamad, Fahri

Gorontalo Accounting Journal Volume 1 Nomor 2 October 2018
Publisher : Universitas Gorontalo

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Penelitian ini bertujuan untuk mengetahui seberapa besar tingkat (1) efektivitas dan (2) efesiensi pemungutan pajak Daerah pada Dinas Propinsi Gorontalo dengan mengambil data dari laporan realisasi anggran dari tahun 2014-2016 dalam analisis rasio dengan menggunakan rasio efektivitas dan rasio efesiensi. Hasil penelitian ini menemukan (1) bahwa rasio efektivitas pajak propinsi untuk tahun 2014 sebesar 95,07% dan termasuk dalam kriteria cukup efektif, tahun 2015 sebesar 87,36% dan termasuuk dalam kriteria kurang efektif dan tahun 2016 sebesar 87,72% dan termasuk dalam kriteria kurang efektif. (2) untuuk rasio efesiensi pemungutan pajak pada tahun 2014 diperoleh hasil sebesar 2,13% dan termasuk dalam kriteria sangat efesien, tahun 2015 sebesar 2,22% juga termasuk dalam kriteria sangat efesien dan tahun 2016 sebesar 2,08% dan termasuuk dalam kriteria sangant efesien. yang berarti bahwa untuk meningkatkan efektifitas penerimaan pajak di propinsi Gorontalo, maka perlu dilakukan upaya-upaya setiap tahunnya baik melalui pengawasan wajib pajak, meningkatkan sumberdaya manusia pengelola pajak melalui pelatihan-pelatihan, penyuluhan, melakukan pemutihan setiap tahunnya, menambah jumlah corner samsat dan sistem pajak online,,sistem pajak progresif, dan samsat keliling (samling), melakukan sosialisasi menjelaskan bahwa faktor yang menghambat dalam meningkatkan pendapatan asli daerah (PAD) dari pajak kendaraan bermotor (PKB) yaitu kepemilikan kendaraan bermotor yang masih rancu, seperti pembelian kendaraan bekas namun belum dibalik nama oleh pemilik yang baru.

Hubungan Korelasional Antara Kompetensi Manajerial dan Sistem Kontrol Internal Terhadap Kinerja Keuangan Pemerintah Provinsi Gorontalo

Junus, Onong, Abdullah, Julie

Gorontalo Accounting Journal Volume 1 Nomor 1 April 2018
Publisher : Universitas Gorontalo

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Abstract

This study aimed to analyze the correlation relationship between managerial competence and control systems to the financial performance of Gorontalo Provincial Government. A total of 648 employees of the finance department and samples taken as many as 247 respondents by formula Slovin. Data from the questionnaires were analyzed using Structural Equation Model using AMOS aid 18.The results found that the internal control system directly and not significant positive effect on financial performance. Means the internal control system has been implemented, but has not been able to achieve results that match the input, process, output, outcome, benefit and impact as an assessment of the organization's financial performance. Direct managerial competence dominant influence positive and significant impact on the financial performance of the organization. Means an employee-owned managerial competence are good and support the achievement of the work in the field of appropriate financial inputs, processes, outputs, outcomes, benefits and impact as well as the assessment of financial performance to the principles of management in the financial sector.

Pengaruh Pajak Daerah, Retribusi Daerah, terhadap Kemampuan keuangan Daerah Kabupaten Gorontalo

Saprudin, Saprudin

Gorontalo Accounting Journal Volume 1 Nomor 1 April 2018
Publisher : Universitas Gorontalo

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This study aims to identify, analyze, test and provide empirical evidence as to what the relationship variables Local Taxes, Levies, on Financial Capability.Type This research is associative which aims to determine the relationship between two or more variables, relations who want to study in this study is causal (causal) to analyze the relationships between the variables with other variables and how a variable affects other variables.Research Shows that one). Local Taxes positive effect on the ability of the Regional Financial Daerah.2). Retribution positive effect on the ability of the Regional Local Finance rejected. Levies according to Law No. 34 of 2000 is local charges as payment for specific services or special licensing is provided and / or supplied by the local government for the benefit of private persons or entities. Equal to the tax, retribution is also a positive influence on the Regional Financial Capability area.

Analisis Perlakuan Akuntansi Konstruksi Pengerjaan Dalam Penyajian Laporan Keuangan pada Dinas Pekerjaan Umum Kota Gorontalo

Rahman, Zubaidah

Gorontalo Accounting Journal Volume 1 Nomor 1 April 2018
Publisher : Universitas Gorontalo

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As for the purpose of this research was to determine the Accounting Treatment of Construction In the execution of the Financial Statements in the Public Works Department of the city of Gorontalo. How Accounting Treatment Construction In the execution of the Financial Statements in the Public Works Department of the city of GorontaloBased on the results presented earlier, it was found that the acquisition of fixed assets construction in progress on the means Public Dungingi Terminal and Pump House on the balance sheet at the Public Works Department of the city of Gorontalo not comply Treatment accounting, this can be seen in table 5.3 above, which shows the value of property and equipment construction in progress, construction in progress account in 2013 as records have been adjusted in the accounting treatment of Rp 6,725,491,000.00, it has been an accumulation value acquisition fixed assets construction in progress means Dungingi and Houses Public Terminal Pompatetapi not include the costs inherent in current procurement transactions means Dungingi Public Terminal and Pump house facilities

Pengaruh Perlakuan Akuntansi Aktiva Tetap Terhadap Kewajaran Pelaporan Keuangan Pada CV. Sinar Krida Marisa

Masiaga, Novaliastuti

Gorontalo Accounting Journal Volume 1 Nomor 1 April 2018
Publisher : Universitas Gorontalo

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Abstract

This study aims to determine how much influence the accounting treatment of fixed assets to the fairness of the financial reporting on the CV. Activities of Marisa beam either simultaneously (together) or partially (on their own). Data collection method used in this research is observation, documentation, questionnaires and interviews, while the basic information gathering that is through a list of questions that tested through validity and reliability test every item questions in the questionnaire. The analytical method used is by using multiple regression formula, Person Product Moment Correlation, test statistics T to see the relation variable X with variable Y is Partial, and Test Statistic F to see the relationships variables X and Y simultaneously.            The object of this research is the accounting treatment of fixed assets and fairness of financial reporting, research conducted locations located Cv. Activities of Marisa rays. The first hypothesis testing results show that the accounting treatment of fixed assets have a significant effect, amounted to 0.614 or 61.4%, while 38.6% is determined by other variables not examined. The second hypothesis testing results in partial accounting treatment of fixed assets include valuation of fixed assets (X1) has a very strong relationship, significant and not the direction of -0.096 or - 96% and Partially accounting treatment of fixed assets includes the cost (X2) have a relationship strong, significant and direction of 0.0767 or 76.7%.

Faktor-faktor Yang Mempengaruhi Penyusunan Anggaran Berbasis Kinerja di Pemerintah Provinsi Gorontalo

Hasan, Wahyudin

Gorontalo Accounting Journal Volume 1 Nomor 1 April 2018
Publisher : Universitas Gorontalo

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This study aims to describe the factors that influence the performance-based budgeting Gorontalo provincial government by using descriptive research method approach. As for the background of this research is with the issuance of Law No. 17 of 2003 on State Finance which includes a variety of fundamental changes in the approach to budgeting. Such changes would require the support system that is more responsive budgeting, which could facilitate efforts to meet society's demands for improved government performance in the areas of development, quality of service and efficiency of resource utilization.Seeing the conditions in local and central government and supported by the applicable rules then it should budgeting system in Indonesia is still input-based budgeting system was replaced with that is able to respond to those changes. In its place is the State Budget Based on Job Performance or term that is more commonly used is the Performance-Based Budgeting. The process of drafting and targets to be achieved from performance-based budgeting system illustrates the opportunity for the regions to develop vision and mission and realize the wishes and expectations of society in accordance with the potential of the area in question.