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. 2 No. 2 (2021): Jambura Accounting Review - August 2021" : 5 Documents clear
Pengaruh Gender, Pertimbangan Pasar Kerja, Lingkungan Kerja Terhadap Pemilihan Karir Profesi Akuntan Ayu Rakhma Wuryandini; Noval Amrain; Imran Rosman Hambali
Jambura Accounting Review Vol. 2 No. 2 (2021): Jambura Accounting Review - August 2021
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.v2i2.31

Abstract

The purpose of this study was to analyze the influence of gender, labor market considerations and work environment on career choice as an accounting profession for accounting students at universities in Gorontalo Province. This type of quantitative research is used in this study with multiple regression as an analytical technique. One university and 3 private universities in Gorontalo Province were used as the population and the sample of this study was accounting students in semester VII of 74 students obtained from simple random sampling. The results of this study indicate that partially gender has a positive but not significant effect on career choice as an accountant profession, labor market considerations have a positive and significant effect on career choice as an accountant profession, and work environment has a positive and significant effect on career choice as an accountant profession. Simultaneously, the variables of Gender, Labor Market Considerations, and Work Environment have a positive and significant effect on career choice as an accountant profession. The variables of gender, labor market considerations, and work environment were able to explain the choice of career as an accounting profession by 36.9% while the remaining 63.1% was influenced by other variables not explained in this study.
Pengaruh Sistem Pengendalian Internal Pemerintah Terhadap Kinerja Pemerintah Daerah Mattoasi Mattoasi; Didiet Pratama Musue; Yaman Rauf
Jambura Accounting Review Vol. 2 No. 2 (2021): Jambura Accounting Review - August 2021
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.v2i2.34

Abstract

PThis study aims to determine the effect of the internal control system on the performance of local government Case Study in Gorontalo Regency. This study uses quantitative research methods, and the data sources use primary data obtained from questionnaires distributed to respondents. Meanwhile, the data analysis used in this research is descriptive quantitative analysis using statistical t-test and coefficient of determination test (ajusted R-Square). The results showed that the internal control system had a positive effect on the performance of local governments with a determinant value of 48.7%. The result of this study contribute to the government to establish and implement a more effectives Internal Constrol Systems (ICS).
Analisis Penilaian Kinerja Menggunakan Balance Score Card Armansyah Alipok; Nilawaty Yusuf; Siti Pratiwi Husain
Jambura Accounting Review Vol. 2 No. 2 (2021): Jambura Accounting Review - August 2021
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.v2i2.37

Abstract

The research objective was to analyze the performance of drinking water depot in Gorontalo City by using a Balanced scorecard. The data were collected by using a quesionnaire. The data analysis applied descriptive analysis, which referred to the balanced scorecard indikator. The samples were 21 drinking water depots in Gorontalo city. The finding of research showed that the score in the balanced scorecard for the performance of drinking water depot in Gorontalo city was 81,39% which was in “minimum target” criteria, which meant the performance remained not in accordance with the expectation whether in the aspect of finansial or non finansial. The low finansial performance was the factor for the closing of lots of drinking water depot in Gorontalo city due to encountering problems in finansial and operational.
Menakar Kelayakan Pinjaman Pemulihan Ekonomi Nasional (PEN) Daerah pada Kabupaten Bone Bolango William Indra S. Mooduto; Abdul Wahab Podungge; Muliyani Mahmud
Jambura Accounting Review Vol. 2 No. 2 (2021): Jambura Accounting Review - August 2021
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.v2i2.38

Abstract

This study aims to assess the feasibility of regional national economic recovery loans (PEN) in Bone Bolango Regency, by analyzing 4 (four) indicators of eligibility requirements for granting Regional PEN Loans, namely (1) the area is affected by Covid 19; (2) have a Regional Economic Recovery program or activity that supports the National Economic Recovery program; (3) The remaining amount of the loan plus the amount of the loan to be withdrawn does not exceed 75 percent of the general revenue of the previous year's Regional Government Budget; (4) meet the ratio of regional financial capacity to repay regional loans of at least 2.5 percent.The first and second indicators were tested using desk study analysis. then the third and fourth indicators are tested by analyzing the financial statements of the Bone Bolango Regency in 2020 and calculating the Debt Service Coverage Ratio (DSCR) to assess the ability of the region to repay loans. The results showed that Bone Bolango Regency deserved a regional loan from the Central Government. This is because Bone Bolango fulfills 4 (four) loan requirements for the national economic recovery area.
Pengaruh Kompetensi SDM Terhadap Kualitas Laporan Keuangan Pemerintah Dengan Intervening Pencegahan Fraud Sahmin Noholo
Jambura Accounting Review Vol. 2 No. 2 (2021): Jambura Accounting Review - August 2021
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.v2i2.40

Abstract

This study aims to determine the effect of human resource competence on the quality of government financial reports with fraud prevention as an intervening variable. The approach in this research is quantitative with the expost facto method. The data in this study are primary data through a questionnaire. The data analysis used is descriptive analysis and inferential analysis (SEM PLS). The results of this study indicate that (1) Human Resource Competence has a positive but not significant effect on Fraud Prevention. (2) Human Resource Competence has a positive and significant impact on the Quality of Government Financial Reports. (3) Fraud Prevention has a positive and significant effect on the Quality of Government Financial Reports. (4) Competence of Human Resources through Fraud Prevention has a positive but not significant effect on the Quality of Government Financial Reports.

Page 1 of 1 | Total Record : 5