Goodwood Akuntansi dan Auditing Reviu (GAAR) is a peer-reviewed, and scholarly journal published by Penerbit Goodwood. GAAR publishes high-quality research to answer important and interesting questions, develops or tests a theory, replicates prior studies, explores up-to-date phenomena, reviews and synthesizes existing research and provides new perspectives in the field of accounting science. We welcome well-written empirical research, case studies, and theoretical research with novelty and beneficial contributions to the theory and practice of accounting concretely.
Published
2023-11-03
Articles
Mengungkap Praktik Akuntansi Pendapatan oleh Para Guru Honorer TK
Purpose: This study aims to reveal income accounting practices by kindergarten teachers based on non-material values.
Method: This study uses an Islamic paradigm with an Islamic ethnomethodological approach. There are five data analysis stages: charity, knowledge, faith, revelation information, and courtesy.
Result: The results of the study show that there are three ways of practicing income accounting that are implemented by kindergarten teachers, namely first, income accounting practices that originate from the profession of kindergarten teachers; secondly, the accounting practice of income originating from side business income; the three methods of recording revenue accounting in memory. Nonmaterial values condition these three accounting practices through patience and persistence.
Limitation: The limitation of this study is that the study's results need to provide documentation related to the method of recording income accounting by honorary kindergarten teachers.
Contribution: The contribution of this research is that the results of this study add to the repertoire of accounting knowledge, especially related to income accounting, by honorary kindergarten teachers. The outcome of this study is to identify the non-material values that are most important for honorary teachers in managing their income. This can help identify the aspects that influence financial decisions.
Novelty: The novelty of this research is that the results show that the practice of income accounting by honorary kindergarten teachers is based on non-material values.
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Garuda
SintaRefleksi Nilai Huyula di balik Praktik Akuntansi oleh Pengusaha Depot Air Minum
Purpose: This research aims to photograph the accounting implemented by Drinking Water Depot entrepreneurs, which requires local wisdom values
Methodology/approach: this research uses a spiritual (Islamic) paradigm. Islamic ethnomethodology is the approach. The type of method used is qualitative. There are two types of data collection in the form of: structured interviews and passive participant observation. The informants were selected using a purposive sampling technique.
Results/findings: The study shows two accounting practices by Drinking Water Depot entrepreneurs, namely capital accounting practices. The capital used by Drinking Water Depot entrepreneurs comes from bank loans, leasing, and personal money. Furthermore, accounting practice takes the form of a simple recording method; Drinking Water Depot entrepreneurs carry out simple records on paper, and other informants only record accounting related to business development capital in memory. This accounting practice lives with local cultural values in the form of huyula (help). This value is reflected in establishing a Drinking Water depot business, which is not limited to obtaining material benefits but also aims to help residents obtain clean water closer to where they live.
Limitations: the limitations of this research lie in the informants; this study has not provided information from drinking water depot users/customers
Contribution: the contribution of this research is to present the concept of accounting practices by Drinking Water Depot entrepreneurs based on local wisdom values in the form of huyula (help)
Pages: 49-59
50 views | 44 downloads
Auditor Reputation Moderates the Impact of Tax Avoidance and Tax Compliance on Firm Value
Purpose: This study tests and analyses the impact of tax avoidance and tax compliance on the value of firms with an auditor's reputation as a moderator in manufacturing firms listed on the Indonesia Stock Exchange in 2015-2019.
Methodology/approach: The sampling technique uses purposive sampling and produces a total sample of 106 companies, resulting in 530 observation samples. The data used is Secondary data were obtained from the Indonesian Stock Exchange website and Yahoo Finance. Multiple linear regression analysis was used in this study.
Results/findings: The study revealed that tax avoidance has a positive impact on firm value; tax compliance has a positive impact on firm value; the auditor's reputation does not strengthen the impact of tax avoidance on the value of the firm; and the auditor's reputation does not strengthen the impact of tax compliance on the value of the firm.
Limitations: This study is limited to manufacturing firms listed on the IDX for 2015-2019.
Contribution: This study contributes to investors’ investment decisions based on companies’ tax avoidance and compliance. The intensity of tax avoidance and tax compliance has been proven to affect firm value; therefore, these two variables can be used to predict firm value.
Resources, Events & Agents (REA) Sebagai Solusi Pada Siklus Pendapatan & Pengeluaran Kas : Tinjauan Empiris
Purpose: This writing aims to solve problems in one of the cycles in the accounting information system with the REA data model so that the management of the income and cash disbursement cycle is more effective and efficient.
Method: Using qualitative methods with a case approach that occurred in the company. Primary data by conducting interviews with the object under study. As well as secondary data by documenting matters related to the income and expenditure cycle. Result: The results of the research are that the implementation of the income cycle has been running according to the specified function. However, the expenditure cycle is not running adequately. It is recommended for the application of cycles, companies can make plans for company goods and adjust cash records with established accounting standards. The cycle of income and cash disbursements in the documentation of cash receipts and cash outflows is not sequential, in which case it is recommended that the company plan a list of company goods and record cash in accordance with operating standards and procedures (SOP) and accounting standards and is equipped with regulations regarding punishment for office facilities misused by employees.
Contribution: This research contributes to understanding the implementation and design of an accounting information system for the income and cash disbursement cycle using real data models in organizations.
Limitation: The implementation of the Accounting Information System only covers the Revenue and Cash Expenditure cycles of the company that have been running so far.
Bayu Pratama,
Rahmat Yuliansyah,
Dian Hartanti,
Said Khaerul,
Desi Amaliati,
Krisnando Krisnando,
Elloni Shenurti
Pages: 39-47
168 views | 142 downloads
Pengelolaan Dana Transfer dan Saldo Anggaran Lebih terhadap Belanja Modal Pemerintah Daerah Jawa Barat
Purpose: The purpose of this study is to manage transfer funds and budget balances over capital expenditures in the West Java government.
Method: This study uses a descriptive quantitative approach, measuring the management of transfer funds and excess budget balances in 27 districts/cities of West Java Province, 2017 – 2020 period. Using secondary data, data collection techniques using the documentation method through the websites djpk.kemenkeu.go.id and jabarprov.go.id, by testing all research samples.
Results: The results show that the higher the transfer funds, the higher the local government's capital expenditure. The Excess Budget Balance (EBB) is decreasing, indicating a decline in government spending on capital.
Limitation: Data collection during the Covid-19 pandemic resulted in limited research data obtained
Contributions: Contributions, especially for the West Java regional government in managing transfer funds and SAL, as well as other regional governments and the research community.
Pages: 13-25
93 views | 56 downloads
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