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 59 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.
Analisis Penerapan Akuntansi Aset Tetap pada Koperasi di Kota Gorontalo Aristo Kurniawan Hulopi; Hartati Tuli; Usman
Jambura Accounting Review Vol. 2 No. 1 (2021): Jambura Accounting Review - February 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.v2i1.20

Abstract

The research aims to know the implementation of Financial Accounting Standards for Entities without Public Accontability (SAK-ETAP) Chapter 15 on Fixed Assets in Cooperatives in Gorontalo City. The research applies descriptive quantitavie method. There are 10 coorperatives in Gorontalo City as the sample which are taken by using purposive sampling technique. The data collection technique uses questionnaires while the validity and reliability test uses the SPSS program. The finding indicates that the 10 cooperatives classified as healthy by the Department of Manpower, Cooperatives, and SMEs of Gorontalo City have not fully implemented the SAK-ETAP Chapter 15 on Fixed Assets. There are only 6 out of the 16 statements which are fully implemented according to the indicators of SAK-ETAP Chapter 15 on Fixed Assets, and 10 statements are not fully implemented according to the applicable standards. This is due to the cooperatives’ lack of understanding of humman resources regarding SAK-ETAP Chapter 15 on Fixed Assets.
Analisis Kesehatan Bank Dengan Metode CAMEL Pada PT. Bank Mandiri Indonesia Abdul Gaffar
Jambura Accounting Review Vol. 2 No. 1 (2021): Jambura Accounting Review - February 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.v2i1.22

Abstract

Penelitian ini bertujuan untuk mengetahui kesehatan bank pada PT Bank Mandiri Indonesia dengan menggunakan metode CAMEL. Sehingga untuk mencapai tujuan tersebut maka digunakan metode analisis CAR. NPL, NPM, ROA, BOPO, dan LDR dan data yang diolah adalah laporan keuangan tahunan. Hasil penelitian memberikan gambaran bahwa penilaian kinerja keuangan PT. Bank Mandiri yang diukur dari rasio CAMEL menunjukkan bahwa aspek permodalan menunjukkan rasio diatas 8%, artinya bahwa PT. Bank Bank Mandiri memiliki modal yang cukup untuk menutupi segala resiko yang timbul dari penanaman dana dalam aktiva produktif yang menunjang resiko. Sementara untuk Aspek Manajemen yang diukur berdasarkan Net Profit Margin telah sesuai dengan ketentuan yang distandarkan oleh Bank Indonesia. Aspek Earning dan Likuiditas PT. Bank Mandiri Indonesia juga telah memenuhi ketentuan Bank Indonesia. Penilaian kinerja keuangan PT. Bank Mandiri berdasarkan rasio CAMELpada 3 tahun terakhir (Tahun 2017-2019) memberikan bukti bahwa kinerja keuangan yang dicapai oleh PT. Bank Mandiri berdasarkan pembobotan nilai dikategorikan sebagai bank yang sehat
Pengaruh Sharia Conformity dan Good Governance Business Sharia terhadap Kinerja Bank Umum Syariah Ismail Suleman; Imran Rosman Hambali; Ronald Soemitro Badu
Jambura Accounting Review Vol. 2 No. 1 (2021): Jambura Accounting Review - February 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.v2i1.23

Abstract

This research aims to examine the influence of Islamic Investment, Islamic Income, Profit sharing, implementation of duties and responsibilities of the Sharia Supervisory Board (SSB), and implementation of duties and responsibilities of the Director towards the performance of Sharia Commercial Bank. The data in this research are obtained by downloading the annual financial report of each sharia bank for the period 2014-2018 (5 years), the selected sample was 6 banks, so the number of observations was 30. The findings indicate that partially, the variable of Sharia Conformity as measured by the indicators of Islamic investment and Islamic income has no influence on the performance of Sharia Commercial Bank where indicator of profit sharing influence the performance of Sharia Commercial Bank. Meanwhile, the variable of Good Governance Business Sharia as measured by indicators of the implementation of duties and responsibilities of SSB and indicators of implementation of duties and responsibilities of the Directors have an influence on the performance of Sharia Commercial Bank. The variable of Sharia Conformity and Good Governance Business Sharia are able to explain the performance of variable of Sharia Commercial Bank of 29%.
Pengaruh Pengendalian Internal Terhadap Pengelolaan Dana Zakat Pada BAZNAS Di Provinsi Gorontalo Rily Pilomonu; Niswatin Niswatin; La Ode Rasuli
Jambura Accounting Review Vol. 2 No. 1 (2021): Jambura Accounting Review - February 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.v2i1.26

Abstract

The research was aimed at finding out the influence of internal control on zakat funds management at the National Zakat Board (BAZNAS) in Gorontalo Province. The method employed in this research was a quantitative method. The population of this research was the whole of employees at the National Zakat Board in Gorontalo Province, which amounted to 91 employees. In addition, the sampling technique used was saturated sampling, where the numbers of samples as much as 30 people. The technique of data collection applied simple linier regression analysis. The finding showed that the internal factor positively influenced zakat funds management at the National Zakat Board (BAZNAS) in Gorontalo Provinces. The value of the coefficient of determination (R2) was 36,3%.
Pengaruh Pengetahuan Audit Dan Skeptisme Profesional Auditor Internal Terhadap Pencegahan Kecurangan Usman; Mattoasi
Jambura Accounting Review Vol. 2 No. 1 (2021): Jambura Accounting Review - February 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.v2i1.27

Abstract

The prevention of fraud committed by the Internal Supervisory apparatus of the Regional Government of Gorontalo Province is still relatively low because the audit knowledge and professional skepticism possessed by the internal auditors of the Gorontalo Provincial Government are still very low so that they cannot prevent and detect the occurrence of criminal acts of corruption and cannot even guarantee attendance good governance. This study aims to examine and analyze the effect of internal auditor knowledge on fraud prevention and professional skepticism of internal auditors on fraud prevention in the Regional Government of Gorontalo Province. This study uses an explanatory research method and the type of research used is verification. The types of data used are primary and secondary data and use interval and ordinal scales as measurement scales. Collecting data using survey techniques, whiie the observation unit is the Regional Inspectorate of the Regional Government of Gorontalo Province. The results showed that: (1) Knowledge of internal government audits had an effect on fraud prevention by contributing 45.3% and professional skepticism had an effect on fraud prevention by contributing 56.5% to the local government of Gorontalo province.
Pengaruh Kompetensi SDM, Prinsip Akuntabilitas Terhadap Pengelolaan Keuangan Desa Di Kecamatan Suwawa Selatan Sahmin Noholo
Jambura Accounting Review Vol. 2 No. 1 (2021): Jambura Accounting Review - February 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.v2i1.28

Abstract

This study aims to determine the effect of human resource competence and the principles of accountability in village financial management in South Suwawa District, Bone Bolango Regency partially or simultaneously. The research method used is quantitative methods by means of data through distributing questionnaires to employees. The data analysis used is multiple regression. The results showed that partially or simultaneously the competence of human resources of village officials and the principle of accountability in village financial management had a positive and significant effect on village financial management in Suwawa Selatan District, Bone Bolango Regency. The coefficient of determination is 0.435, which means that the determinant value of the competence of village officials and the principle of accountability for village financial management on village financial management in Suwawa Selatan District Bone Bolango Regency is 43.50%. While the remaining 56.50% can be provided by other variables not examined in this study. These factors are the knowledge of village officials, skills in village financial management, education of village officials, integrity of village officials, work motivation of village officials, transparency of village financial management, work discipline and the internal control system implemented by the village government.
Analisis Faktor-Faktor Yang Mempengaruhi Kualitas Informasi Laporan Keuangan Pemerintah Daerah Muflihah muflihah
Jambura Accounting Review Vol. 2 No. 1 (2021): Jambura Accounting Review - February 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.v2i1.29

Abstract

The purpose of this study was to determine and test Human Resources, Information Technology, Internal Control Systems, Information Value, Financial Control to influence financial statements. This type of research is using quantitative methods using linear regression test. The population in this study were all SKPDs in Pamekasan Regency with the number of SKPD 45 which was carried out by selecting subjects using purposive sampling method. Based on the analysis of research data, it is known through a partial test that Human Resources have a significant effect on the Quality of Regional Financial Reports, Information Technology has no effect on the Quality of Regional Financial Reports, the Internal Control System has a significant effect on the Quality of Regional Financial Reports, Information Value has no significant effect on Quality of Regional Financial Reports, Financial Control has a significant effect on the Quality Financial Statements in Pamekasan Regency.
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).