cover
Contact Name
Amir Lukum
Contact Email
amirlukum@ung.ac.id
Phone
+6281233184157
Journal Mail Official
jar@ung.ac.id
Editorial Address
Jl. Jenderal Sudirman No. 6 Kota Gorontalo
Location
Kota gorontalo,
Gorontalo
INDONESIA
Jambura Accounting Review
ISSN : -     EISSN : 27213617     DOI : https://doi.org/10.37905/jar.v1i1.2
Core Subject : Economy,
JAMBURA ACCOUNTING REVIEW (JAR) is an accounting journal that typically uses empirical methods with qualitative, quantitative, and mix-method approaches. The JAR focuses on the following themes: Financial Accounting; Management Accounting; Behavioral Accounting; Public Sector Accounting; Auditing; Taxation; Syariah Accounting; Investment and Stock Market; Banking Accounting; and Accounting information system.
Articles 23 Documents
Analisis Pengelolaan Keuangan Desa di Desa Bojongasih Kabupaten Sukabumi Jawa Barat Zulkarnain Zulkarnain; Widi Nurdiati
Jambura Accounting Review Vol. 1 No. 2 (2020): Jambura Accounting Review - August 2020
Publisher : Program Studi S1 Akuntansi Jurusan Akuntansi, Fakultas Ekonomi Universitas Negeri Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37905/jar.v1i2.17

Abstract

This study aims to determine the application of Permendagri No. 113/2014 About Village Financial Management About Village Financial Management on Village Financial Management in Bojongasih Village, Parakansalak District, Sukabumi Regency which includes planning, administration, implementation, reporting, accountability, as well as coaching, and overseeing village financial management. The qualitative-descriptive method is used to describe and interpret data on village financial management found in the field and then a conclusion is drawn. Data collection was carried out with documentation and interview studies. Then the data analysis technique is how to reduce, present and verify the data. The results of this study are, in general, financial management of Bojongasih Village, Parakansalak District, Sukabumi Regency, which is not yet fully in accordance with Permendagri Number 113/2014. Some of the obstacles faced by Village Planning include not timely submitting a Raperdes about the Village’s Budget. In the implementation of financial management contrary to Permendagri and not in accordance with Permendagri. Then, monthly reports are not submitted to the Village Head. As well as coaching and supervision from local governments that are less than optimal.
Efektifitas Pengelolaan Retribusi Parkir Berdasarkan Perda No. 12 Tahun 2011 di Kota Gorontalo Mattoasi, Mattoasi; S. Makur, Dharmawaty
Jambura Accounting Review Vol. 1 No. 2 (2020): Jambura Accounting Review - August 2020
Publisher : Program Studi S1 Akuntansi Jurusan Akuntansi, Fakultas Ekonomi Universitas Negeri Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37905/jar.v1i2.16

Abstract

Penelitian terdahulu menyatakan bahwa kemandirian keuangan daerah berdampak terhadap belanja pemerintah. Oleh karena itu pemerintah harus memaksimalkan pendapatan asli daerah termasuk retribusi parkir. Penelitian ini berkaitan dengan keuangan pemerintah daerah setelah Perda No.12 Tahun 2011 telah efektif diberlakukan di Pemerintah Kota Gorontalo. Tujuan penelitian untuk mengetahui efektivitas pengelolaan retribusi parkir. Data penelitian diperoleh melalui pengumpulan data dokumen melalui Badan Keuangan Kota Gorontalo serta beberapa sumber dari website Kota Gorontalo. Hasil penelitian menunjukkan bahwa Pendapatan Asli Daerah (PAD) dari sektor retribusi parkir mengalami penurunan selama tahun 2018 walaupun kendaraan mengalami peningkatan setiap tahun di Kota Gorontalo.
Struktur Modal dan Pengaruhnya Terhadap Profitabilitas Perusahaan (Studi Pada Perusahaan JII-30) Panigoro, Nurharyati
Jambura Accounting Review Vol. 1 No. 2 (2020): Jambura Accounting Review - August 2020
Publisher : Program Studi S1 Akuntansi Jurusan Akuntansi, Fakultas Ekonomi Universitas Negeri Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37905/jar.v1i2.15

Abstract

The purpose of this research is to determine the capital structure owned by the company and its impact on company profitability. The sample used is companies incorporated in the JII index in the December 2018-May 2019 period. The data used are financial statements in 2019. The variables observed in this study are capital structure variables represented by the LTDA ratio (Long Term Debt to Total Assets) and DER (Debt to Equty Ratio) as the independent variable and ROE (Return on Equity) as the dependent variable. Research conducted on 30 companies included in the JII index shows that there is a significant influence of LTDA and DER variables on company ROE. Judging from the form of influence, LTDA variable gives a negative influence on ROE while the DER variable gives a positive effect on ROE
Analisis Penerapan SAK-EMKM Persediaan Pada Usaha Mikro & Kecil Sektor Ritel Barang Harian Mangopa, Sulistian; Tuli, Hartati; Mahmud, Muliyani
Jambura Accounting Review Vol. 1 No. 2 (2020): Jambura Accounting Review - August 2020
Publisher : Program Studi S1 Akuntansi Jurusan Akuntansi, Fakultas Ekonomi Universitas Negeri Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37905/jar.v1i2.12

Abstract

Penelitian ini bertujuan untuk melihat apakah pelaku usaha mikro dan kecil sektor ritel barang harian di kelurahan Dutulanaa, kecamatan Limboto telah menerapkan Standar Akuntansi Keuangan Entitas Mikro Kecil Menengah (SAK EMKM) tentang persediaan pada usaha mereka dengan menggunakan teknik pengumpulan data melalui kuesioner. Teknik yang digunakan adalah analisis deskriptif serta perbandingan penerapan SAK EMKM. Hasil penelitian menunjukkan bahwa penerapan SAK EMKM tentang persediaan belum sepenuhnya dilakukan oleh usaha mikro dan usaha kecil. Masih terdapat beberapa poin yang tidak diterapkan. Adapun perbandingan penerapan SAK EMKM pada usaha mikro & kecil menunjukkan hasil bahwa usaha kecil lebih unggul jika dibandingkan dengan usaha mikro dengan persentase penerapan sebesar 60,67% atau berada pada rentang kategori Cukup Menerapkan sementara untuk usaha mikro hanya sebesar 40,76% atau Sebagian Kecil Menerapkan.
Pengaruh Due Professional Care Auditor dan Tekanan Anggaran Waktu Terhadap Kualitas Audit Wahyuni, Nella; Bokiu, Zulkifli; Sumitro Badu, Ronal
Jambura Accounting Review Vol. 1 No. 2 (2020): Jambura Accounting Review - August 2020
Publisher : Program Studi S1 Akuntansi Jurusan Akuntansi, Fakultas Ekonomi Universitas Negeri Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37905/jar.v1i2.13

Abstract

Penelitian ini bertujuan untuk mengetahui bagaimana pengaruh due professional care auditor dan tekanan anggaran waktu terhadap kualitas audit yang dihasilkan (studi empiris pada auditor di BPKP Provinsi Gorontalo). Sumber data dalam penelitian ini yaitu data primer, berupa jawaban atas kuesioner yang diukur menggunakan skala likert. Populasi dalam penelitian ini adalah seluruh auditor intern pemerintah pada BPKP Provinsi Gorontalo. Metode analisis data yang digunakan adalah regresi linier berganda. Hasil penelitian menunjukkan bahwa due professional care auditor berpengaruh positif dan signifikan terhadap kualitas audit, tekanan anggaran waktu secara parsial berpengaruh positif dan signifikan terhadap kualitas audit, due professional care auditor dan tekanan anggaran waktu secara simultan berpengaruh signifikan terhadap kualitas audit yang dihasilkan auditor BPKP Provinsi Gorontalo.
Pengaruh Fee Based Income Terhadap Net Profit Margin PT. Bank Rakyat Indonesia (Persero) Niu, Fitria Ayu Lestari; Mahmud, Abdul Syafiq; Antuli, Sjamsuddin AK
Jambura Accounting Review Vol. 1 No. 2 (2020): Jambura Accounting Review - August 2020
Publisher : Program Studi S1 Akuntansi Jurusan Akuntansi, Fakultas Ekonomi Universitas Negeri Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37905/jar.v1i2.11

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh Fee Based Income terhadap Net Profit Margin (NPM) PT. Bank Rakyat Indonesia (Persero) Tbk dengan menggunakan metode penelitian kuantitatif. Data yang digunakan adalah data sekunder yaitu berupa laporan keuangan yang didapatkan dari Bursa Efek Indonesia dan penelitian terdahulu terkait dengan penelitian ini yang diolah menggunakan regresi linear sederhana dengan bantuan SPSS versi 21. Hasil penelitian menunjukkan bahwa Fee Based Income tidak berpengaruh terhadap Net Profit Margin PT. Bank Rakyat Indonesia (Persero) Tbk hal itu dibuktikan melalui hasil uji regresi linear sederhana dan hasil uji T. Hal tersebut disebabkan Fee Based Income sejak Tahun 2015 sampai Tahun 2018 lebih rendah dibandingkan dengan beban operasional PT Bank Rakyat Indonesia (Persero). Selain itu, Fee Based Income bukan merupakan salah satu sumber pendapatan operasional yang besar dan signifikan yang diperoleh dari kegiatan operasional perbankan sehingga Fee Based Income tidak berkontribusi atau berpengaruh terhadap Net Profit Margin (NPM)
Reaksi Abnormal Return Dan Trading Volume Activity Sebelum dan Sesudah Ramadhan Effect Kudusia, Nina Atrina; Yusuf, Nilawaty; Mahmud, Muliyani
Jambura Accounting Review Vol. 1 No. 1 (2020): Jambura Accounting Review
Publisher : Program Studi S1 Akuntansi Jurusan Akuntansi, Fakultas Ekonomi Universitas Negeri Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37905/jar.v1i1.9

Abstract

This Research aims to find out the difference between the average of abnormal return and trading volume activity of the transportation companies’ stocks listed in Indonesia Stock Exchange, a period 2014-2018 before and after Ramadhan. The research method is a quantitative method. Th kind of data used is secondary data. The sample is 11 transportation companies listed ini Indonesia Stock Exchange during the period of 2014-2018, while the sampling technique applies purposive sampling. The findings show that there is no difference on the average of abnormal return before and after Ramdahan, and there is no difference on the average of trading volume activity in 2015 and 2018, whereas in 2014, 2016, and 2017 there is a difference on the average of trading volume activity. Meanwhile, the abnormal return and trading volume activity simultaneously influence toward Ramadhan effect with the result of the coefficient determination of 50%, it means that 50% of Ramadhan effect variable is explained by return and trading volume activity.
Pemanfaatan Teknologi Informasi, Kualitas SDM, dan Sistem Pengendalian Intern Terhadap Kualitas Laporan Keuangan Studi pada OPD Provinsi Gorontalo Sikumbang, Mardiah; Pakaya, Lukman; Blongkod, Harun
Jambura Accounting Review Vol. 1 No. 1 (2020): Jambura Accounting Review
Publisher : Program Studi S1 Akuntansi Jurusan Akuntansi, Fakultas Ekonomi Universitas Negeri Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37905/jar.v1i1.8

Abstract

This research aimed to know the influence of the utilization of information technology, the quality of human resource, and the system of internal control towards the quality of financial statement at OPO of Gorontalo Province partially and simultaneously. This was quantitative research by using primary data obtained from the distribution of the questionnaire to the Regional Device Organization (ROO) personnel Gorontalo province. The data analysis technique used multiple regression analysis.This research finding revealed that the utilization of Information technology, the quality of human resource, and the system of internal control was simultaneously and significantly influenced the variable of quality of financial statement in ROO of Gorontalo Province with the determinant value as 64,40%. While the remaining was 35,600/0 could be described by other unlnvestigated variables such as the work commitment of the personnel. organization justice, education and training of the personnel, as well as the follow up of internal audit. While it was partially only the quality of human resource and the system of Internal control simultaneously and significantly influenced the variable of the quality of financial statemeot In the Regional Device Organization (ROO) of Gorontalo province.
Sistem Informasi Akuntansi BMD Terhadap Pengelolaan Asset Daerah Pada DPPKAD Kota Gorontalo Pangat, Irawati; Amaliah, Tri Handayani; Pakaya, Lukman
Jambura Accounting Review Vol. 1 No. 1 (2020): Jambura Accounting Review
Publisher : Program Studi S1 Akuntansi Jurusan Akuntansi, Fakultas Ekonomi Universitas Negeri Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37905/jar.v1i1.3

Abstract

The purpose of this study was to determine the effect of regional accounting information systems on regional asset management. The method used in this study uses quantitative methods using simple regression analysis. The results in this study are the Regional Accounting Information System influences the Regional Asset Management. The independent variable studied had a contribution of 70.1% to the Regional Asset Management variable, while the other 29.9% was influenced by other factors outside the variable under study.
Gender, Penghargaan Finansial, Pengakuan Profesional Terhadap Pemilihan Karir Sebagai Profesi Akuntan Pada Mahasiswa Di PT Provinsi Gorontalo Ledyandini, Sendy; Hambali, Imran Rosman; Wuryandini, Ayu Rakhma
Jambura Accounting Review Vol. 1 No. 1 (2020): Jambura Accounting Review
Publisher : Program Studi S1 Akuntansi Jurusan Akuntansi, Fakultas Ekonomi Universitas Negeri Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37905/jar.v1i1.6

Abstract

This research aims to find out The Influence of Gender, Financial Award, and Professional Recognition toward Career Selection as an Accountant on Accounting Students in the College of Gorontalo Province. The research method is a quantitative method. The samples are 74 students of department of accounting in the final year of study. The sampling technique is a simple random sampling. The technique of data analysis uses multiple regression analysis. The findings show that partially variable of gender influences negatively and not significantly on career selection as an accountant, variable of financial award influences positively and significantly on career selection as an accountant, and variable of professional recognition influences positively but not significanlty on career selection as an accountant. Meanwhile, simultaneously variable of gender, financial award, and professional recognition influences positively and significantly on career selection as an accountant. Variable of gender, financial award, and professional recognition are able to explain career selection as an accountant on accounting students as much as 53,5%. While the rest of 46,5% is able to be explained by other variables exclude from this research.

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