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Amir Lukum
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Jambura Accounting Review
Published by Universitas Negeri Gorontalo
ISSN : -     EISSN : 27213617     DOI : https://doi.org/10.37905/jar.v1i1.2
Core Subject : Economy,
Economics, Econometrics & Finance
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.
Arjuna Subject : Ilmu Ekonomi, Ekonometrika dan Keuangan (semua kategori) - Keuangan
Articles 5 Documents
 1 
Search results for , issue "Vol. 3 No. 1 (2022): Jambura Accounting Review - February 2022" : 5 Documents clear
Kontribusi Peserta, Klaim dan Hasil Investasi Terhadap Surplus (Defisit) Underwriting Dana Tabarru’ Pada Perusahaan Asuransi Umum Syariah Di Indonesia Periode 2015-2019 dalhlia tri anggraini
Jambura Accounting Review Vol. 3 No. 1 (2022): Jambura Accounting Review - February 2022
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.v3i1.42

Abstract

The purpose of this study to test the effect of participant contributions, claim and investment returns to tabarru’ fund underwriting surplus (defisit). The type data in this study is secondary data with the population of sharia general insurance companies which listed on The Financial Services Authority as of December 31, 2019. The sample is selected by using purposive sampling method as many as 20 companies and data analysis techniques using descriptive statistics and panel data regression analysis with the tools Eviews ver. 11. The data’s period of this study is during 5 years (2015-2019). From the result of research indicate that participant contributions, claim and investment returns are affected significantly to tabarru’ fund underwriting surplus (defisit).
Pengaruh Return on Assets dan Kebijakan Hutang Terhadap Kebijakan Dividen Pada Perusahaan Perbankan Terdaftar di BEI Periode 2016-2020 Muhammad Alfero; Harun Blongkod; Siti Paratiwi Husain
Jambura Accounting Review Vol. 3 No. 1 (2022): Jambura Accounting Review - February 2022
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.v3i1.43

Abstract

The research aims to find outthe effect of Return On Assets (ROA) and debt policy on the dividend policy in the banking firms listed in Indonesia Stock Exchange during period of 2016-2020. The research applies a quantitative descriptive method where the data used are secondary data obtained from firms’ financial statement. The samples in this research are 50 data from 10 banking firms listed in Indonesia Stock Exchange during 5 years. The technique of data analysis employs Multiplke Linear Regression. The research findings indicate that the Return On Assets (ROA) does not effect the dividend policy, whereas the debt policy affects the dividend policy in the banking firms listed in Indonesia Stock Exchange during period of 2016-2020. Simultaneously, the Return On Assets (ROA) and Debt Policy do not affect the dividend policy significantly.
Standar Akuntansi Pemerintah Dan Kompetensi Sumber Daya Manusia Terhadap Kualitas Laporan Keuangan Pemda Jecklin Eman; Lukman Pakaya; Ayu Wuryandini
Jambura Accounting Review Vol. 3 No. 1 (2022): Jambura Accounting Review - February 2022
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.v3i1.45

Abstract

The research aims to determine the impact of Government Accounting Standard and Human Resource Competence on the Financial Statement Quality in Regional Government of Gorontalo Regency. Method applied in this research is quantitative descriptive. The data collected are primary data obtained from questionnaire distributed to employees in Financial Agency of Gorontalo Regency. The research findings are 1) the Government Accounting Standard owns a positive and insignificant impact on the financial statement quality, 2) the Human Resource Competence owns a positive and insignificant impact on the financial statement quality, and 3) the Government Accounting Standard and Human Resource Competence, simultaneously, own an insignificant impact on the financial statement quality.
Pengaruh Modal Usaha, Biaya Dan Jenis Kelamin Terhadap Pendapatan Pedagang Pasar Tradisional Sri Hapsa Uge; Tri Handayani Amaliah; Muliyani Mahmud
Jambura Accounting Review Vol. 3 No. 1 (2022): Jambura Accounting Review - February 2022
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.v3i1.46

Abstract

This study aims ti determine the influence of venture capital, funding, an gender on the seller’s uincome in the traditional market in Molutabu Village. This primary research data implement a quantitative method and take 69 respondents through the questionnaire with a simple random sampling technique. This study conducts multiple regression analysis technique with statistical test (validity, reliability, classic assumption, partial, simultaneous,and determination coefficient test). Based on the partial test, it obtains the venture, capital gives positive and significant influence toward the seller’s income, funding or budget gives negative and significantinfluence, and gender has no contribution toward the seller’s incomes in Tradisional Market in Molutabu Village. Venture capital, funding and sex/gender variables simultaneously and significantly influence the seller’s incomes with determination coefficient of 61,4%. It meants that the income variable can be explained by venture capital, funding and gender.
Penerapan Sistem Informasi Manajemen Daerah dan Kompetensi Sumber Daya Manusia Terhadap Kualitas Laporan Keuangan Pemda Usman
Jambura Accounting Review Vol. 3 No. 1 (2022): Jambura Accounting Review - February 2022
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.v3i1.47

Abstract

This study aims to determine the effect of implementing a regional management information system (SIMDA) and human resource competence on the quality of local government financial reports in Gorontalo City. the method used in this research is a quantitative research method. The number of samples in this study were 68 respondents who were determined based on random sampling. The source of the data used is primary data obtained from the results of distributing questionnaires to all employees who are directly involved in the preparation of financial reports in the city of Gorontalo. The data analysis technique used in this research is multiple linear regression analysis with partial test and simultaneous test. The results of this study indicate that partially the application of the regional management information system and human resource competence have a significant effect on the quality of the financial statements of the Gorontalo city government. This result is evidenced by the coefficient of determination of 51.1%.

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