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Pengaruh Computer Anxiety, Computer Attitude dan Computer Self-Efficacy Terhadap Literasi Digital Pelaku UMKM Industri Pangan
Gorontalo Accounting Journal Pub Date : 2022-04-21 DOI: 10.32662/gaj.v5i1.1772
Afriana Lomagio, Fitrianti Fitrianti
{"title":"Pengaruh Computer Anxiety, Computer Attitude dan Computer Self-Efficacy Terhadap Literasi Digital Pelaku UMKM Industri Pangan","authors":"Afriana Lomagio, Fitrianti Fitrianti","doi":"10.32662/gaj.v5i1.1772","DOIUrl":"https://doi.org/10.32662/gaj.v5i1.1772","url":null,"abstract":"The study was conducted to determine how much computer anxiety, computer attitude, and computer self-access acy affect the digital literacy of the industrial food umkm of boalemo district. The study USES a quantitative method. The methods of data collection used in the study are carried out through field observation, disseminating questionnaires, interviews, documentation and literature studies. As for the population in this study are all the perpetrators of the food industry in the boalemo district with sample withdrawal using sampling cluster methods in tilamuta district. The data analysis technique used in the study is a linear, linear regression analysis technique with the help of version 24 SPSS software. The study suggests that (1) computer anxiety, computer attitude and computer self acy both simultaneously affect the digital literacy of umkm perpetrators, (2) computer anxiety can also have a partial negative and significant impact on the digital literacy of umkm perpetrators, And (4) computer self literacy has a partial positive and significant impact on the digital literacy of umkm perpetrators.","PeriodicalId":108012,"journal":{"name":"Gorontalo Accounting Journal","volume":"53 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-04-21","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"133439677","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
Pengaruh Kesadaran Wajib Pajak Dan Pelayanan Fiskus Terhadap Kepatuhan Wajib Pajak UMKM 税收意识和财政服务对UMKM纳税人合规的影响
Gorontalo Accounting Journal Pub Date : 2022-04-11 DOI: 10.32662/gaj.v5i1.1979
Farid Madjodjo, Ilfan Baharuddin
{"title":"Pengaruh Kesadaran Wajib Pajak Dan Pelayanan Fiskus Terhadap Kepatuhan Wajib Pajak UMKM","authors":"Farid Madjodjo, Ilfan Baharuddin","doi":"10.32662/gaj.v5i1.1979","DOIUrl":"https://doi.org/10.32662/gaj.v5i1.1979","url":null,"abstract":"This study aims to determine the effect of taxpayer awareness and tax service services taxpayer oncompliance UMKM in the City of Tidore Islands either partially or simultaneously. This type of research is quantitative research with a causal approach, while the source of data used is primary data obtained from the results of distributing questionnaires. The questionnaire was measured using ascale Likert five-pointwhich was graded from very positive to very negative. Technique uses the sampling Probability Sampling with the method Simple Random Sampling. The method of data analysis used multiple linear regression analysis.The results of the study prove that either partially or simultaneously the awareness of taxpayers and the service of the tax authorities has a significant and positive effect on taxpayer compliance UMKM in the City of Tidore Islands. This shows that the better the level of awareness of taxpayers and good tax service services by tax officials, it can increase taxpayer compliance in paying and reporting their tax obligations in accordance with applicable regulations","PeriodicalId":108012,"journal":{"name":"Gorontalo Accounting Journal","volume":"226 11","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-04-11","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"114007839","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
Pengaruh Pembiayaan Mudharabah Dan Murabahah Terhadap Profitabilitas Mudharabah的融资对盈利能力的影响
Gorontalo Accounting Journal Pub Date : 2022-04-09 DOI: 10.32662/gaj.v5i1.1968
Linda Ayu Novyanti, Wirman Wirman
{"title":"Pengaruh Pembiayaan Mudharabah Dan Murabahah Terhadap Profitabilitas","authors":"Linda Ayu Novyanti, Wirman Wirman","doi":"10.32662/gaj.v5i1.1968","DOIUrl":"https://doi.org/10.32662/gaj.v5i1.1968","url":null,"abstract":"This study aims to determine the effect of Mudharabah, Murabahah simultaneously on profitability (ROE). In this method, the sample used in the population registered at the BRI Syariah bank in 2016 – 2020. The research method uses quantitative methods with statistical data analysis used is the Multiple Linear Regression method. The statistical results show that the mudharabah and murabahah variables partially have no effect on profitability. And simultaneously the mudharabah and murabahah variables have no effect on profitability which is calculated using ROE.","PeriodicalId":108012,"journal":{"name":"Gorontalo Accounting Journal","volume":"111 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-04-09","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"128092710","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 3
Analisis Rasio Likuiditas, Solvabilitas, Dan Profitabilitas Terhadap Harga Saham Dengan Earning Per Share (EPS) Sebagai Variabel Moderasi 分析股票价格的流动性、偿偿性和盈利能力比，以平均分享(EPS)为温和变量
Gorontalo Accounting Journal Pub Date : 2022-04-08 DOI: 10.32662/gaj.v5i1.1879
Risal Rinofah, Pristin Prima Sari, N. Sari
{"title":"Analisis Rasio Likuiditas, Solvabilitas, Dan Profitabilitas Terhadap Harga Saham Dengan Earning Per Share (EPS) Sebagai Variabel Moderasi","authors":"Risal Rinofah, Pristin Prima Sari, N. Sari","doi":"10.32662/gaj.v5i1.1879","DOIUrl":"https://doi.org/10.32662/gaj.v5i1.1879","url":null,"abstract":"This study aims to analyze the effect of liquidity, solvency, and profitability on stock price with Earning Per Share (EPS) as a moderation variable. The population of this research is Food and Bavarage subsector companies which is listed in Indonesian Stock Exchange period 2016-2020. The method in this study used quantitative approach. The sampling technique used was purposive sampling based on certain criteria. The research sample was obtained through purposive sampling method and resulted in 16 companies so that the sample of this study was 80 sample which became the object of research. The analytical methods used in this research are descriptive statistics, the classic assumption test, F test, t test, multiple regression analysis, and residual test for moderating variable. The result showed that partially profitability ratio have significant effect on stock price. Meanwhile liquidity and solvency ratio does not have significant effect on stock price. Simultaneously, CR, DER, and ROA affected on stock price.  The result from residual test showed that Earning Per Share (EPS) unable to moderate CR, DER, and ROA on stock prices.","PeriodicalId":108012,"journal":{"name":"Gorontalo Accounting Journal","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-04-08","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"129785511","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 1
Analisis Kontribusi Pajak Dan Retribusi Daerah Terhadap Pendapatan Asli Daerah 分析县对本地收入的税收贡献和关税
Gorontalo Accounting Journal Pub Date : 2022-04-06 DOI: 10.32662/gaj.v5i1.1744
Regina Trisnasari, Suci Nasehati Sunaningsih
{"title":"Analisis Kontribusi Pajak Dan Retribusi Daerah Terhadap Pendapatan Asli Daerah","authors":"Regina Trisnasari, Suci Nasehati Sunaningsih","doi":"10.32662/gaj.v5i1.1744","DOIUrl":"https://doi.org/10.32662/gaj.v5i1.1744","url":null,"abstract":"This study describes the contribution of the local taxes and levies on revenue. The research objectives are: (1) to determine the growth rate of Regional Taxes and Regional Levies; (2) to determine the contribution of Regional Tax revenue; and (3) to determine the contribution of Regional Levies revenue. The method used in this research is descriptive research. The data that used in this research is secondary data or data that has been published in the form of Realization of Revenue from Magelang Regency in 2015-2020 obtained from the Regional Revenue, Financial and Asset Management Agency of Magelang Regency. In this research, the researcher uses the analysis of growth and contribution. The results showed that local taxes and levies have a contribution to local revenue with an average growth of taxes and levies in Magelang Regency during 2015-2020 which is quite potential. Meanwhile, the average tax contribution in Magelang Regency in 2015-2020 was 34.4% including the sufficient category and the average contribution of regional levies in 2015-2020 was 6.56%. categorized as very low.","PeriodicalId":108012,"journal":{"name":"Gorontalo Accounting Journal","volume":"2001 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-04-06","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"128298890","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 1
Implementasi E-Marketing Dan Etika Bisnis Untuk Meningkatkan Volume Penjualan Bagi Pelaku UMKM Di Masa Pandemi Covid-19 e -营销的实施和商业伦理，以增加在Covid-19大流行期间为UMKM实践者的销售额
Gorontalo Accounting Journal Pub Date : 2022-03-22 DOI: 10.32662/gaj.v5i1.1777
Masni Masni, Hamsir Saleh
{"title":"Implementasi E-Marketing Dan Etika Bisnis Untuk Meningkatkan Volume Penjualan Bagi Pelaku UMKM Di Masa Pandemi Covid-19","authors":"Masni Masni, Hamsir Saleh","doi":"10.32662/gaj.v5i1.1777","DOIUrl":"https://doi.org/10.32662/gaj.v5i1.1777","url":null,"abstract":"This study was conducted to determine how much influence the implementation of E-Marketing and business ethics has on increasing the sales volume of MSMEs in Boalemo Regency by using the variables of E-Marketing and Business Ethics as independent variables and Sales Volume as the dependent variable. This study uses quantitative methods with multiple linear regression analysis techniques with the help of SPSS software version 24 with a sample of 100 SMEs as respondents. The results of the study indicate that there is a significant influence between the implementation of E-Marketing and Business Ethics on the Sales Volume of MSMEs.","PeriodicalId":108012,"journal":{"name":"Gorontalo Accounting Journal","volume":"170 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-03-22","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"114376143","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 1
Pengaruh Struktur Modal, Pertumbuhan Penjualan Dan Keputusan Investasi Terhadap Nilai Perusahaan 资本结构、销售增长和投资决策对企业价值的影响
Gorontalo Accounting Journal Pub Date : 2022-03-22 DOI: 10.32662/gaj.v5i1.1845
Baiq Fitri Arianti
{"title":"Pengaruh Struktur Modal, Pertumbuhan Penjualan Dan Keputusan Investasi Terhadap Nilai Perusahaan","authors":"Baiq Fitri Arianti","doi":"10.32662/gaj.v5i1.1845","DOIUrl":"https://doi.org/10.32662/gaj.v5i1.1845","url":null,"abstract":"The purpose of research is to empirically prove the influence of capital structure, sales growth and investment decisions on corporate value on mining sector companies listed on the Indonesia Stock Exchange in 2016-2020. The sampling method used is a purposive sampling method and obtained by 17 companies that are the objects of research. The study used regression analysis of panel data, using Eviews version 9. Based on the results of the analysis tested, showed that (1) jointly (simultaneously) capital structure, sales growth and investment decisions have an effect on firm value, (2) capital structure have a negative and significant effect on the value of the company, (3) sales growth have no effect on the value of the company, and (4) investment decisions have no effect the on value of the company.","PeriodicalId":108012,"journal":{"name":"Gorontalo Accounting Journal","volume":"3 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-03-22","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"125289865","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 1
Pengaruh Transparansi Perubahan Alokasi Dana Prodamas Guna Penyaluran Bantuan Covid-19 透明变化基金分配的影响，用于Covid-19援助
Gorontalo Accounting Journal Pub Date : 2021-10-31 DOI: 10.32662/gaj.v4i2.1730
N. Setianingsih, Wiwiek Kusumaning Asmoro, Atik Tri Andari
{"title":"Pengaruh Transparansi Perubahan Alokasi Dana Prodamas Guna Penyaluran Bantuan Covid-19","authors":"N. Setianingsih, Wiwiek Kusumaning Asmoro, Atik Tri Andari","doi":"10.32662/gaj.v4i2.1730","DOIUrl":"https://doi.org/10.32662/gaj.v4i2.1730","url":null,"abstract":"The Community Empowerment Program (Prodamas) of the City of Kediri is a program to empower the people of the City of Kediri to increase the development and income of the City of Kediri. With this Covid-19, Prodamas funds were diverted to the distribution of funds for the Covid-19 response. The purpose of this research is to test and analyze the transparency of changes in the allocation of Prodamas funds for the distribution of Covid-19 funds in the City of Kediri. The method used is descriptive quantitative by distributing questionnaires using a Liker scale which is carried out in the city of Kediri which is distributed to 46 urban villages. Research design used to test the hypothesis, in this study using a computer program SPSS 24.0 for Windows. The t-test of the effect of transparency on the distribution of Covid-19 aid funds obtained 27,528 > 1.971 or a p-value of 0.000 accepted at a significance level of 5% (p < 0.05). This means that transparency affects the distribution of Covid-19 aid funds and Ha is declared accepted. The F test of the effect of transparency on the distribution of covid-19 aid funds obtained that Pcount is greater than Ptable, namely 1428.23 > 3.087 with a p-value of 0.000 accepted at the 5% significance level, meaning that the regression model is accepted, then the model of the effect of transparency on the distribution of covid-19 aid funds, Ha accepted. It was concluded that transparency had a significant positive effect on the distribution of funds for Covid-19.","PeriodicalId":108012,"journal":{"name":"Gorontalo Accounting Journal","volume":"47 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-10-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"131197617","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
Implementasi Model Pentahelix Dalam Pengembangan UMKM Dimasa Pandemi Covid-19
Gorontalo Accounting Journal Pub Date : 2021-10-24 DOI: 10.32662/gaj.v4i2.1726
P. Ishak, N. L. H. Sholehah
{"title":"Implementasi Model Pentahelix Dalam Pengembangan UMKM Dimasa Pandemi Covid-19","authors":"P. Ishak, N. L. H. Sholehah","doi":"10.32662/gaj.v4i2.1726","DOIUrl":"https://doi.org/10.32662/gaj.v4i2.1726","url":null,"abstract":"This study aims to determine the extent of the implementation of the pentahelix model in the development of SMEs during the COVID-19 pandemic in Wonosari District.Datawas collected through interviews, documentation and literature study. The results of this study indicate that the development of SMEs in Wonosari District using the pentahelix model has involved five stakeholders, namely the government, academia, community, business and media. Although the five stakeholders have not been optimal in carrying out their respective roles. What is lacking in the pentahelix model is the coordination between stakeholders which is still conditional. This should be a concern for the government as the leading sector to coordinate all stakeholders. As well as the need for monitoring and evaluation from the government in carrying out the program. This paper is expected to contribute to the development of SMEs in the Wonosari sub-district.","PeriodicalId":108012,"journal":{"name":"Gorontalo Accounting Journal","volume":"49 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-10-24","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"128448237","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 6
Penyusutan Aset Tetap Kenderaan Bermotor
Gorontalo Accounting Journal Pub Date : 2021-10-21 DOI: 10.32662/gaj.v4i2.1786
Julie Abdullah, Wahyudin Hasan, Azwar Djarangkala
{"title":"Penyusutan Aset Tetap Kenderaan Bermotor","authors":"Julie Abdullah, Wahyudin Hasan, Azwar Djarangkala","doi":"10.32662/gaj.v4i2.1786","DOIUrl":"https://doi.org/10.32662/gaj.v4i2.1786","url":null,"abstract":"Fixed assets of motorized vehicles have a relatively short useful life compared assets such as structures and buildings. Besides from that, this object is very prone to loss, damage, and constant depreciation. To minimize the risk in estimating depreciation of fixed assets on a time frame scale, good asset plan is necessary. The goal of this article is to find out which Bone Bolango Regency Financial and Asset Management Agency manages the depreciation of motorized vehicle in the financial statements. The analysis tool use the straight-line method to assess fixed assets, as well as the method used is quantitative descriptive, the aim of obtaining an objective picture of the implementation of depreciation of fixed assets in accordance with Government Regulation Number 71 of 2010 based on financial statement data period 2020. From the results of the research showed that In the activity of determining the value of BPKAD Bone Bolango district not yet in accordance with Government Accounting Standards No. 07 contained in Government Regulation Number 71 of 2010 concerning Government Accounting Standards. In principles of the accounting activity of depreciation of assets, primarily motorized vehicles, the activity of determining the useful life of assets and the depreciation of assets calculation activities of institutional motorized vehicle assets has matched PSAP number 7.","PeriodicalId":108012,"journal":{"name":"Gorontalo Accounting Journal","volume":"7 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-10-21","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"122398081","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 1
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