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All Journal JSAP : Journal Syariah and Accounting Public
Yustina Hiola
Universitas Muhammadiyah Gorontalo
Economics, Econometrics & Finance

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Journal : JSAP : Journal Syariah and Accounting Public

 1 
PENGARUH KARAKTERISTIK, KOMPLEKSITAS DAN TEMUAN AUDIT TERHADAP TINGKAT PENGUNGKAPAN LAPORAN KEUANGAN PEMERINTAH DAERAH DI PROVINSI GORONTALO Yustina Hiola; Ervina Harun
JSAP : Journal Syariah and Accounting Public Vol 4, No 2: DESEMBER 2021
Publisher : Program Studi Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31314/jsap.4.2.89-101.2021

Abstract

The research was conducted at the Financial Audit Agency of the Republic of Indonesia, Representative of the Province of Gorontalo. The purpose of this study is to find out how the Influence of Characteristics, Complexity and Audit Findings on the Level of Disclosure of Local Government Financial Statements in Gorontalo Province. This study uses multiple linear regression where the dependent variable is the level of disclosure of local government financial statements and the independent variables are the size of the local government, regional independence, transfer income, number of regional apparatus organizations, legislative size and audit findings. From the results of research conducted partially the size of the local government has a significant effect on the level of disclosure of local government financial statements in Gorontalo Province in 2018-2020, regional independence has a significant effect on the level of Disclosure of local government financial statements in Gorontalo Province in 2018-2020, transfer income has no effect significantly to the level of disclosure of local government financial statements in Gorontalo Province in 2018-2020, the number of regional apparatus organizations did not significantly affect the level of disclosure of local government financial statements in Gorontalo Province in 2018-2020, the size of the legislature had a significant effect on the level of disclosure of local government financial statements in Gorontalo Province in 2018-2020 and audit findings have a significant effect on the level of disclosure of local government financial statements in Gorontalo Province in 2018-2020
Efektifitas Pengelolaan Bantuan Modal Usaha Masyarakat Nelayan Didesa Bubaa Kecamatan Paguyaman Pantai Kabupaten Boalemo yustina hiola
JSAP : Journal Syariah and Accounting Public Vol 1, No 2 (2018): Desember 2018
Publisher : Program Studi Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31314/jsap.1.2.35-46.2018

Abstract

This reseaerch was conducted at Bubaa Village, PaguyamanPantaiSubdistrictBoalemo Regency. The objective of the research is measure the extent of effectiveness of fisheries business capital assistance management at Bubaa villagePenelitian ini dilakukan di Desa Bubaa Kecamatan Paguyaman Pantai Kabupaten Boalemo. Tujuan penelitian ini adalahuntuk mengukur sejauh mana Efektivitas pengelolaan Program Bantuan Modal Usaha  Masyarakat Nelayan di Desa Bubaa
MODEL PENCATATAN AKUNTANSI DI BADAN USAHA MILIK KAMPUS UNIVERSITAS MUHAMMADIYAH GORONTALO Lukfiah Irwan Radjak; Yustina Hiola
JSAP : Journal Syariah and Accounting Public Vol 5, No 1: JULI 2022
Publisher : Program Studi Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31314/jsap.5.1.%p.2022

Abstract

This study aims to develop a design model for accounting records in Business Entities Owned by the University of Muhammadiyah Gorontalo. The targeted output of this research is the design of a simple recording model on the University of Muhammadiyah Gorontalo Campus-Owned Enterprises and the research results can be published in local and national journals that have ISSN. This research is a qualitative research with data collection methods through observation, interviews and documentation. This research will lead to the design of an accounting record model that can be used by the University of Muhammadiyah Gorontalo Campus-Owned Enterprises in accordance with SAK EMKM which is based on the needs of routine and non-routine transactions on the entity. The results of this study indicate that BUMK UMGo is not ready to prepare its financial statements independently. Financial recording is still on a cash basis, there is no going concern analysis and has not applied the concept of a business entity. BUMK UMGo does not yet have adequate accounts receivable subsidiary ledger records, inadequate inventory records and the absence of accounting policies. BUMK UMGo is starting to be able to fix its accounting records starting by complying with the basic accounting assumptions required in SAK EMKM, namely recording transactions on an accrual basis, having going concern analysis and applying the concept of business entities. In addition, pay attention to the transaction subsidiary books, which so far have only been cash books as a control over all accounts that cannot accommodate accrual transactions.
Co-Authors Ervina Harun Lukfiah Irwan Radjak