Goodwood Akuntansi dan Auditing Reviu

SINTA 4 | 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.

Current Issue

SINTA 4 | 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
2025-11-03

Articles

The Influence of AIS, TQM, and Internal Control on the Performance of F&B Franchises in Bengkulu City

Purpose: With the increasing franchise performance, it is expected to open more job opportunities, increase regional income, and contribute to local economic growth. Methodology/approach: This study used an associative method with a quantitative approach. The sample used was 37 respondents. Data collection was carried out by distributing questionnaires, tested and analyzed using SPSS software. Data analysis was carried out using the multiple linear regression method. Results/findings: Based on research findings, the three variables, namely Accounting Information Systems, Total Quality Management (TQM), and Internal Control, have been proven to have a significant influence on improving the performance of F&B franchises in Bengkulu City. Conclusions: This study shows that Accounting Information Systems, Total Quality Management (TQM), and Internal Control have a positive and significant impact on the performance of F&B franchises in Bengkulu City. Accounting Information Systems have the strongest influence with a significance value of 0.001, followed by TQM with a significance value of 0.019, and Internal Control with a significance value of 0.048. Limitations: The scope of the research is limited, the focus of the research only covers the food and beverage sector, this research uses a cross-sectional design, namely it is carried out at a certain time, so it cannot describe the dynamics or changes in variables over time. Contribution: The contribution of this research lies in strengthening empirical evidence the importance of integration between information systems, quality management, and internal control in improving organizational performance, especially in the F&B franchise sector and for business actors and franchise managers in developing more effective and data-based internal management strategies.

Oil and Gas Marketing Strategies in the Global Energy Market

Purpose: This study aimed to determine the prevalence and determinants of routine immunization default among mothers of children aged 0–59 months in Ido Local Government Area (LGA), Oyo State, Nigeria, and to evaluate the effectiveness of implemented catch-up strategies. Methodology/approach: A descriptive cross-sectional study was A cross-sectional study of 420 mothers used questionnaires and SPSS 26 for analysis, with logistic regression identifying predictors of default. Key informant interviews with healthcare providers assessed catch-up strategies and barriers. Results/findings: The study revealed an immunization default rate of 34.8%. The main reasons cited for defaulting included lack of awareness of return dates (41.2%), long distances to health facilities (26.5%), and vaccine stock-outs (19.3%). Significant predictors were maternal education level (p=0.002), place of delivery (p=0.015), and knowledge of immunization schedules (p<0.001). Catch-up strategies such as house-to-house visits, SMS reminders, and mobilization by religious and traditional leaders were moderately effective but insufficient in hard-to-reach areas. Conclusions: Routine immunization defaulting persists as a significant public health challenge in Ido LGA. Socioeconomic, educational, and systemic barriers hinder full coverage, necessitating more robust interventions Limitations: The cross-sectional design restricts causal inference, and self-reported data may introduce recall bias. Contribution: The study provides empirical evidence to strengthen catch-up strategies and guide policy toward equitable immunization coverage.