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Contact Name
Wahyudin Hasan
Contact Email
wahyudinhasan99@gmail.com
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Journal Mail Official
wahyudinhasan99@gmail.com
Editorial Address
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Location
Kota gorontalo,
Gorontalo
INDONESIA
Gorontalo Accounting Journal
Published by Universitas Gorontalo
ISSN : 26142074     EISSN : 26142066     DOI : -
Core Subject : Economy,
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 17 Documents
Pengaruh Sistem Informasi Akuntansi, Ukuran Kinerja Keuangan Dan Otoritas Pengambilan Keputusan Terhadap Akuntabilitas Kinerja Masiaga, Novaliastuti
Gorontalo Accounting Journal Volume 2 Nomor 1 April 2019
Publisher : Universitas Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32662/gaj.v2i1.486

Abstract

The purpose of this study is to examine the variables that affect the performance accountability of the Boalemo Regency government. Data collection was carried out by giving questionnaires to 30 OPDs in the local government of Boalemo Regency and also by interviewing several financial subdivisions. The statistical method used to test the hypothesis is and multiple linear regression.The results of the study show that. First, accounting information systems, measures of performance and decision-making authority have a positive effect on performance accountability. Second, information systems and decision-making authority partially have a positive and significant influence on performance accountability. Third, the measure of financial performance partially has a negative and insignificant effect on the performance accountability of Boalemo District Government agencies. It can also be seen from the Determination Test that 32% increase in the accountability performance of Buol district government agencies can be explained by accounting information systems decision making while the rest can be explained by other variables at 68%.
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

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32662/gaj.v1i1.79

Abstract

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.
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

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32662/gaj.v1i2.370

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.
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

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32662/gaj.v1i1.67

Abstract

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.
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

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32662/gaj.v1i1.80

Abstract

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
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

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32662/gaj.v1i2.394

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 Penerapan Dimensi Value For Money Terhadap Akuntabilitas Publik Pada Dinas Kesehatan Kabupaten Pohuwato Abdullah, Julie
Gorontalo Accounting Journal Volume 1 Nomor 1 April 2018
Publisher : Universitas Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32662/gaj.v1i1.68

Abstract

This study aims to determine the effect of dimensional Value For Money to the public accountability at the Department of Health Pohuwato. As for the background of this study because of the negative phenomena that occur in the application of the dimensions of value for money that is stronger demands for accountability by the public on public institutions, both at central and local levels. Application of dimension value for money is very necessary both to manage and use resources owned by the organization as well as a form of public sector organizations to the public over the public resources entrusted to the organization.In addition, low-dimensional application value for money causes decreased levels of government accountability and increase the risk of investment and reduce the ability to compete with other public sector organizations were similar.
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

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32662/gaj.v1i1.83

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 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

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32662/gaj.v1i2.388

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.
Pengaruh Investasi Asset Jangka Pendek Dan Aktiva Terhadap Laba Usaha Pada Pt. Taspen (Persero) Lamuda, Ilyas
Gorontalo Accounting Journal Volume 1 Nomor 1 April 2018
Publisher : Universitas Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32662/gaj.v1i1.69

Abstract

This study was to determine the effect of Short-Term Investments and Assets Assets in generating profits in the company PT. Taspen. The method of analysis used qualitative methods That is explained and analyzed by descriptive data. Quantitative methods to study whether the Short-term investment is profitable or not, can be determined either by the method Accounting Rate Of Return (ARR) That method that measures the level of profit from investments used to gain tersebut.dan the return on investment assets at PT. Taspen. To test the hypothesis then performed calculations using multiple linear regression analysis. Furthermore pengelohan data and hypothesis testing will be assisted by a computer program Softwere SPSS (Statistical Service and Solution product).Research shows that variable Short Term Asset Investments concluded that simultaneous effect relationship is negative and insignificant. But in partial, it provides a significant and positive effect on earnings. Assets Investments variable and not significant positive effect on earnings, but in partial, it provides a significant and positive effect on earnings.

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