Gorontalo Accounting Journal最新文献

{"title":"Akuntansi Keberlanjutan Dan Pengukuran Kinerja Keberlanjutan Universitas","authors":"Putu Sukma Kurniawan, Made Arie Wahyuni","doi":"10.32662/gaj.v2i2.607","DOIUrl":"https://doi.org/10.32662/gaj.v2i2.607","url":null,"abstract":"This analysis proposes to know the ability of non-business organizations to implement the concept of sustainability accounting and measure organizational sustainability performance at higher education institutions and conduct analysis on measuring sustainability performance at universities. The method used is a qualitative paradigm and to analyze sustainability performance, this research uses the GASU and STARS System methods. The result found that the University of Education Ganesha has a high capability in social performance. The results of this study also found that University of Education Ganesha can apply the concept of sustainability accounting and higher education institutions have very high capability to implement the concept of sustainability accounting.","PeriodicalId":108012,"journal":{"name":"Gorontalo Accounting Journal","volume":"10 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-10-19","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"130382105","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}

{"title":"Analisis Kecurangan Laporan Keuangan: Pendekatan Fraud Pentagon Theory","authors":"Estu Ratnasari, Badingatus Solikhah","doi":"10.32662/gaj.v2i2.621","DOIUrl":"https://doi.org/10.32662/gaj.v2i2.621","url":null,"abstract":"The purpose of this study aims to test the fraud pentagon theory in detecting fraudulent financial statements. It consisting of three variables from the pressure component, e.g., financial target, financial stability, and external pressure. Others, two variables from the opportunity component (effectivity monitoring and external auditor quality), one variable from the rationalization component (changes in auditor), two variables from the competency component (change of directors and board members with international experience), as well as one variable from the arrogance component (CEO duality). The research population was banking companies listed on the Indonesia Stock Exchange (IDX) in 2015-2017. Data analysis tool used is panel data regression using the program EViews 9. The results of the study show that financial stability has a negative and significant effect on fraudulent financial statements. Meanwhile, financial target, external pressure, effectivity monitoring, external auditor quality, changes in auditor, change of directors, board members with international experience, and CEO duality  doesn’t effect on fraudulent financial statements. Tujuan penelitian ini adalah untuk menguji teori fraud pentagon dalam mendeteksi kecurangan laporan keuangan. Terdiri dari tiga variabel komponen tekanan yaitu target keuangan, stabilitas keuangan, dan tekanan eksternal. Selain itu, dua variabel dari komponen kesempatan (efektivitas pengawasan dan kualitas auditor eksternal), satu variabel dari komponen rasionalisasi (pergantian auditor), dua variabel dari komponen kompetensi (pergantian direksi dan pengalaman internasional anggota dewan), serta satu variabel dari komponen arogansi (CEO duality). Populasi penelitian ini adalah perusahaan perbankan yang terdaftar di Bursa Efek Indonesia (BEI) pada tahun 2015-2017. Alat analisis data yang digunakan yaitu regresi data panel dengan menggunakan program Eviews 9. Hasil penelitian menunjukkan bahwa stabilitas keuangan berpengaruh negatif dan signifikan terhadap kecurangan laporan keuangan. Sementara itu, target keuangan, tekanan eksternal, efektivitas pengawasan, kualitas auditor eksternal, pergantian auditor, pergatian direksi, pengalaman internasional anggota dewan, dan CEO duality tidak berpengaruh terhadap kecurangan laporan keuangan.","PeriodicalId":108012,"journal":{"name":"Gorontalo Accounting Journal","volume":"34 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-10-19","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"121437063","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}

{"title":"Analisis Abnormal Return Disekitar Tanggal Pengumuman Stock Split","authors":"Sri Yunawati","doi":"10.32662/gaj.v2i2.642","DOIUrl":"https://doi.org/10.32662/gaj.v2i2.642","url":null,"abstract":"The purpose of this study is to prove how the effect of the stock split on abnormal returns and whether there are differences in average abnormal returns before and after the stock split. This research was conducted at a company that conducted a stock split which was listed on the Indonesia Stock Exchange in 2017. The method used by a statistical test is one sample t-test (t-test for one sample) at a significance level of a = 5%. Research results show that there is no significant abnormal return when the stock split. And the tests performed on abnormal return averages before and after the stock split using paired sample t-test (t-test for two paired samples) showed that there were no significant differences in the average abnormal return before and after the stock split. Tujuan penelitian ini adalah untuk membuktikan bagaimana pengaruh stock split terhadap abnormal return dan apakah terdapat perbedaan rata-rata abnormal return sebelum dan setelah stock split. Penelitian ini dilakukan pada perusahaan yang melakukan pemecahan saham yang terdaftar di Bursa Efek Indonesia tahun 2017. Metode yang digunakan dengan uji statistik one sampel t-test (uji t untuk satu sampel) pada tingkat signifikansi a =5%. Hasil Penelitian menunjukkan bahwa tidak terdapat abnormal retum yang signifikan pada saat stock split. Dan pengujian yang dilakukan terhadap rata-rata abnormal retun sebelum dan setelah stock split dengan menggunakan paired sample t test (uji t untuk dua sampel berpasangan) diperoleh hasil bahwa tidak terdapat perbedaan yang signifikan pada rata-rata abnormal return sebelum dan sesudah stock split.","PeriodicalId":108012,"journal":{"name":"Gorontalo Accounting Journal","volume":"151 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-10-19","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"128422895","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}

{"title":"Evaluasi Kinerja Keuangan Melalui Pendekatan Value For Money","authors":"Abdul Hamid, Ilyas Lamuda","doi":"10.32662/GAJ.V2I1.556","DOIUrl":"https://doi.org/10.32662/GAJ.V2I1.556","url":null,"abstract":"The purpose of this study is to test and analyze the effect of the element of value for money which consists of economics, efficiency, the effectiveness of the financial performance of the Marine and Fisheries Office of Sidoarjo Regency. The analytical tool used in this study is using multiple linear regression.The results of the study show that element value for money consists of economics, efficiency, influential effectiveness together with the financial performance of the Department of Marine and Fisheries of Sidoarjo Regency. The economic value of value for money influences the financial performance of the Sidoarjo Regency Marine and Fisheries Office, the efficiency value of value for money influences the financial performance of the Sidoarjo Regency Marine and Fisheries Service. Test the coefficient of determination of R² obtained is 0.701 or 70.1% and the remaining 29.1% is explained by other variables outside of this research model.","PeriodicalId":108012,"journal":{"name":"Gorontalo Accounting Journal","volume":"266 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-04-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"122113587","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}

{"title":"Studi Komparatif Pengelolaan Anggaran Dana Desa","authors":"Rizka Yunika Ramly","doi":"10.32662/GAJ.V2I1.501","DOIUrl":"https://doi.org/10.32662/GAJ.V2I1.501","url":null,"abstract":"The purpose of this research to compare about the village fund budget management to reviewed from the Minister of Internal Affairs Regulation Number.113 of 2014. To comparing village fund budget management practice in Permata Village and Berlian village and than analyze the problems to occur in the practice of village fund management. Researchers want to provide a solution in the form of socialization of regulatory changed about village fund budget management to reviewed from the Minister of Internal Affairs Regulation Number.113 of 2014.The result of this research show the planing step, implementation, administration, and responsibiliy the village fund budget management in Permata village and Berlian village has been implemented according to regulations. But report pf Berlian village step still have a problem, The report was delayed, the report must be updateon the 10th of  the month. ","PeriodicalId":108012,"journal":{"name":"Gorontalo Accounting Journal","volume":"66 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-04-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"126945151","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}

{"title":"Analisis Pengungkapan Triple Bottom Line Dalam Penerapan Akuntansi Manajemen Lingkungan Pada Industri Pertambangan","authors":"Shella Budiawan","doi":"10.32662/GAJ.V2I1.502","DOIUrl":"https://doi.org/10.32662/GAJ.V2I1.502","url":null,"abstract":"The purpose of this study is to reveal the Triple Bottom Line in the application of management accounting in the mining industry in Donggala Regency. This research method uses Qualitative Descriptive Method with respondents as many as 30 people who are communities around the location of the company, community leaders, and local government. The analytical tool used in this study is Phenomenology Analysis and data collection techniques carried out by conducting interviews, observation, and documentation to respondents directly.Based on the result of this research shows that company is PT. Balikpapan Ready Mix is not apply yet the concept of Triple Bottom Line in implementation of environment managementaccounting in the company.","PeriodicalId":108012,"journal":{"name":"Gorontalo Accounting Journal","volume":"35 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-04-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"124935989","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}

{"title":"Pengaruh Sistem Informasi Akuntansi, Ukuran Kinerja Keuangan Dan Otoritas Pengambilan Keputusan Terhadap Akuntabilitas Kinerja","authors":"Novaliastuti Masiaga","doi":"10.32662/GAJ.V2I1.486","DOIUrl":"https://doi.org/10.32662/GAJ.V2I1.486","url":null,"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%.","PeriodicalId":108012,"journal":{"name":"Gorontalo Accounting Journal","volume":"28 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-04-29","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"128826155","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}

{"title":"Perlakuan Akuntansi Sektor Publik Desa","authors":"I. M. L. Merthajaya","doi":"10.32662/GAJ.V2I1.464","DOIUrl":"https://doi.org/10.32662/GAJ.V2I1.464","url":null,"abstract":"This study aims to analyze and find out the procedures for preparing accountability reports in Kebondalem Prambanan Village associated with Minister of Home Affairs Regulation No. 113 of 2014. This study discusses accounting policies, the budgeting process, and budget execution. This paper is based on descriptive research that explains the accounting behavior of village public sector in Central Java. The scope of village entity financial transactions is relatively smaller than the local government, but includes all accounts contained in the local government. The results of this study conclude that the accounting policy adopted by the village government of Kebondalem Kidul has been in accordance with the existing government order. In addition, the existence of a village-based accounting information system, such as Siskeudes, shows that the village government of Kebondalem Kidul has taken seriously the presentation and preparation of its accountability reports so far. The posts in the APBDes Realization Report are also in accordance with Permendagri No. 113 of 2014 and the allocation of Village expenditure is in accordance with Government Regulation No. 43 of 2014.","PeriodicalId":108012,"journal":{"name":"Gorontalo Accounting Journal","volume":"221 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-04-29","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"121283839","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}

{"title":"Pengaruh Perputaran Persediaan terhadap Rentabilitas Ekonomis pada Perusahaan Dagang yang terdaftar di Bursa Efek Indonesia","authors":"Ilyas Lamuda","doi":"10.32662/GAJ.V1I2.370","DOIUrl":"https://doi.org/10.32662/GAJ.V1I2.370","url":null,"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.","PeriodicalId":108012,"journal":{"name":"Gorontalo Accounting Journal","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2018-10-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"130612889","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}

{"title":"PENERAPAN PRINSIP TRANSPARANSI DALAM PENGELOLAAN PENGADAAN BARANG/JASA PADA PEMERINTAH PROVINSI SULAWESI UTARA","authors":"Novrabella Clarashinta Pakasi","doi":"10.32662/GAJ.V1I2.329","DOIUrl":"https://doi.org/10.32662/GAJ.V1I2.329","url":null,"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.","PeriodicalId":108012,"journal":{"name":"Gorontalo Accounting Journal","volume":"88 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2018-10-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"122130655","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}