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 5 Documents
Search results for , issue "Vol. 1 No. 1 (2020): Jambura Accounting Review - February 2020" : 5 Documents clear
Etika Profesi dan Pengalaman Kerja Terhadap Kinerja Auditor BPK RI Perwakilan Provinsi Gorontalo Nanda Apriyani Aday; Siti Pratiwi Husain; Amir Lukum
Jambura Accounting Review Vol. 1 No. 1 (2020): Jambura Accounting Review - February 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.v1i1.2

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh etika profesi dan pengalaman kerja terhadap kinerja auditor BPK RI Perwakilan Provinsi Gorontalo. Metode penelitian yang digunakan adalah metode kuantitatif. Jenis data yang digunakan adalah data primer dengan menyebarkan kuesioner kepada responden. Sampel yang digunakan adalah seluruh auditor BPK RI Perwakilan Provinsi Gorontalo dengan teknik pengumpulan sampling jenuh dengan jumlah 25 responden. Teknik analisis data yang digunakan adalah analisis regresi berga nda. Hasil penelitian secara parsial etika profesi berpengaruh positif dan signifikan terhadap kinerja auditor. Pengalaman kerja secara parsial berpengaruh positif dan signifikan terhadap kinerja auditor. Secara simultan etika profes i dan pengalaman kerja berpengaruh positif dan signifikan terhadap kinerja auditor BPK RI Perwakilan Provinsi Gororontalo.
Sistem Informasi Akuntansi BMD Terhadap Pengelolaan Asset Daerah Pada DPPKAD Kota Gorontalo Irawati Pangat; Tri Handayani Amaliah; Lukman Pakaya
Jambura Accounting Review Vol. 1 No. 1 (2020): Jambura Accounting Review - February 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.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 Sendy Ledyandini; Imran Rosman Hambali; Ayu Rakhma Wuryandini
Jambura Accounting Review Vol. 1 No. 1 (2020): Jambura Accounting Review - February 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.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.
Pemanfaatan Teknologi Informasi, Kualitas SDM, dan Sistem Pengendalian Intern Terhadap Kualitas Laporan Keuangan Studi pada OPD Provinsi Gorontalo Mardiah Sikumbang; Lukman Pakaya; Harun Blongkod
Jambura Accounting Review Vol. 1 No. 1 (2020): Jambura Accounting Review - February 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.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.
Reaksi Abnormal Return Dan Trading Volume Activity Sebelum dan Sesudah Ramadhan Effect Nina Atrina Kudusia; Nilawaty Yusuf; Muliyani Mahmud
Jambura Accounting Review Vol. 1 No. 1 (2020): Jambura Accounting Review - February 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.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.

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