Muhammad Gowon

@unja.ac.id

Economic
Jambi University

https://researchid.co/gowon1971

RESEARCH INTERESTS

Public Sector Accounting

Scopus Publications

160

Scholar Citations

Scholar h-index

Scholar i10-index

Scopus Publications

The effect of performance measurement system implementation on the local government performance

Study literature on performance measurement: The Indonesian government context
Muhammad Gowon and Fortunasari
American Scientific Publishers

RECENT SCHOLAR PUBLICATIONS

PENGARUH PROFITABILITAS, LIKUIDITAS, LEVERAGE DAN UKURAN PERUSAHAAN TERHADAP KEBIJAKAN DIVIDEN PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) TAHUN
R Prastio, R Wijaya, M Gowon
Jambi Accounting Review (JAR) 5 (1), 90-103 2024

Influence of Competency Human Resources, Utilization Information Technology and Applications Accounting Standards Government (SAP) on the Quality of Financial Reports with
R Ardiyanto, S Rahayu, M Gowon
East Asian Journal of Multidisciplinary Research 3 (7), 2483-2498 2024

The Influence of Village Apparatus Capabilities and Village Financial System Implementation on Village Financial Management Accountability with the Internal Control System as a
FN Atipah, S Rahayu, M Gowon
Formosa Journal of Multidisciplinary Research 3 (6), 1963-1976 2024

The Impact of Regional Original Income, Balancing Funds, and Fiscal Stress on Capital Expenditures and Regional Government Financial Performance
FR Primadi, WE Putra, M Gowon
Jurnal Ekonomi Teknologi dan Bisnis (JETBIS) 3 (6) 2024

pengaruh kompetensi sumber daya manusia dan partisipasi anggaran terhadap keandalan laporan keuangan dengan sistem pengendalian internal sebagai variabel moderating pada
S Budi, S Rahayu, M Gowon
formosa journal of multidisciplanary research 3 (6), 1827-1844 2024

The influence of human Resource Competency and Budget Participation on the Reliability of Financial Reports with an Internal Control System as a Moderating Variable in the
AS Budi, S Rahayu, M Gowon
Formosa Journal of Multidisciplinary Research 3 (6) 2024

Analysis of Effectiveness, Efficiency, and Contribution of Regional Tax Revenue and Regional Levies to Original Regional Income (PAD) of Kerinci Regency Year 2019-2021
N Noviani, M Gowon
Indonesian Journal of Economic & Management Sciences 2 (2), 293-304 2024

Pengaruh Pemahaman Akuntansi, Persepsi Pelaku, Omset dan Besaran Modal Terhadap Penyusunan Laporan Keuangan pada UMKM di Kota Jambi
L Ariani, M Mukhzarudfa, M Gowon
Ekonomis: Journal of Economics and Business 8 (1), 378-384 2024

PENGARUH PARTISIPASI ANGGARAN TERHADAP KINERJA PEMERINTAH DAERAH DENGAN KOMITMEN ORGANISASI DAN BUDAYA ORGANISASI SEBAGAI VARIABEL MODERASI (STUDI EMPIRIS PADA ORGANISASI
R Putri Ayu, Y Yudi, M Gowon
Ilmu Akuntansi 2024

THE INFLUENCE OF BUDGET PARTICIPATION ON MANAGERIAL PERFORMANCE WITH ORGANIZATIONAL COMMITMENT, LOCUS OF CONTROL AND DECENTRALIZATION AS MODERATING VARIABLES AT PT POS
MR Rusfa, Y Yudi, M Gowon
CURRENT ADVANCED RESEARCH ON SHARIA FINANCE AND ECONOMIC WORLDWIDE 3 (2 2024

The Effect of Internal Control, Implementation of Good Governance, and Organizational Commitment on Employee Performance:(Study at the Jambi Province Industry and Trade Office)
AP Syahrani, M Gowon, R Hernando
Jurnal Ilmiah Akuntansi Dan Finansial Indonesia 7 (2), 1-15 2024

THE INFLUENCE OF BUDGET PARTICIPATION ON REGIONAL GOVERNMENT PERFORMANCE WITH ORGANIZATIONAL COMMITMENT AND ORGANIZATIONAL CULTURE AS MODERATION VARIABLES:(Empirical Study on
RP Ayu, Y Yudi, M Gowon
JOURNAL OF MANAGEMENT, ACCOUNTING, GENERAL FINANCE AND INTERNATIONAL 2023

Gender-Diverse Audit Committees, Size of Public Accounting Firms, and Audit Opinions on Stock Prices Mediated by Audit Report Lag
Z Rahmadan, R Friyani, A Hizazi, M Gowon
Indonesian Journal of Business Analytics 3 (4), 1275-1290 2023

Efektivitas Pengelolaan Alokasi Dana Desa (ADD) dalam Pembanguan infrastruktur di Desa Markanding Kecamatan Bahar Utara Kabupaten Bahar Utara Tahun Anggaran 2018-2021
W Rahmatika D
Jurnal Ilmiah Dan Karya Mahasiswa 1 (3), 308-324 2023

The Effect of Corporate Social Responsibility (CSR), Profitability, Sales Growth and Leverage, on Tax Avoidance in Manufacturing Companies on the Indonesia Stock Exchange (IDX
MG Faradiba OKTARIA, Achmad HIZAZI
International of Social Science, Innovation and Educational Technologies 14 2023

Pelatihan penggunaan ICT sebagai media pembelajaran bagi guru sekolah menengah dengan menerapkan model GOAD
TZZ Al Arif, F Fortunasari, M Gowon, R Handayani, D Efriza
JPKMI (Jurnal Pengabdian Kepada Masyarakat Indonesia) 4 (1), 1-12 2023

Analisis Faktor-Faktor yang Mempengaruhi Kualitas Pengelolaan Barang Milik Negara Pada UIN Sultan Thaha Saifuddin Jambi
K Kasmardin, S Rahayu, M Gowon
JAKU (Jurnal Akuntansi & Keuangan Unja)(E-Journal) 8 (3), 205-223 2023

Faktor-Faktor yang Mempengaruhi Kinerja Sistem Informasi Akuntansi Koperasi (SIAKOP) Pada Koperasi di Kota Jambi
M Junita, M Gowon, GW MZ
Jambi Accounting Review (JAR) 4 (2), 218-233 2023

Penyusunan Laporan Keuangan Berdasarkan SAK EMKM Pada Usaha “Seduhan Coffee And Eatery” di Muara Bulian Tahun 2021
M Gowon, S Jumaili
Jambi Accounting Review (JAR) 4 (2), 168-187 2023

Analisis Kinerja Keuangan dan Non Keuangan Pada Perusahaan Daerah Air Minum Periode 2016-2018 (Studi Kasus Pada PDAM Tirta Mayang Kota Jambi)
FB Manik, M Gowon, S Jumaili
Jambi Accounting Review (JAR) 4 (1), 116-127 2023

MOST CITED SCHOLAR PUBLICATIONS

Determinant Factors Audit Delay: Evidence from Indonesia
Y Yuliusman, W Eka Putra, M Gowon, D Dahmiri, N Isnaeni
Yuliusman, Putra, WE, Gowon, M., Dahmiri, & Isnaeni, 1088-1095 2020
Citations: 45

Pengaruh Kompetensi Sumber Daya Manusia Dan Sistem Pengendalian Internal Terhadap Kualitas Laporan Keuangan Dengan Kesuksesan Penerapan Sistem Informasi Pengelolaan Keuangan
Z Zamzami, M Gowon
JAKU (Jurnal Akuntansi & Keuangan Unja)(E-Journal) 6 (3), 136-148 2021
Citations: 15

Effect of Tax Planning and Profitability on Earning Management With Firm Size as Moderating Variabel at Companies Listed on The Indonesia Stock Exchange in The Periode 2013-2018
N Sihombing, E Diah, M Gowon
JAKU (Jurnal Akuntansi & Keuangan Unja)(E-Journal) 5 (1), 45-58 2020
Citations: 11

Pengaruh Tax Planning Dan Profitabilitas Terhadap Manajemen Laba Dengan Ukuran Perusahaan Sebagai Variabel Moderating Pada Perusahaan Terdaftar Di Bursa Efek Indonesia Periode
N Sihombing, DP Enggar, M Gowon
Jurnal Akuntansi Dan Keuangan Universitas Jambi 5 (1), 45-58 2020
Citations: 10

Analisis Perbedaan Earnings Management Sebelum dan Sesudah Pemberlakuan UU NO. 36 Tahun 2008 Tentang Pajak Penghasilan
M Gowon, D Fitriyani, R Maiyarni
Jurnal Penelitian Universitas Jambi: Seri Humaniora 14 (1), 43421 2012
Citations: 9

Pengaruh Struktur Pengendalian Manajemen dan Proses Pengendalian Manajemen Terhadap Kinerja Perbankan Kota Jambi
N Herawaty, S Yetti, M Gowon
Jurnal Penelitian Universitas Jambi Seri Humaniora 11 (2), 31-36 2009
Citations: 9

Internal auditor transformation strategy in the industrial revolution 4.0 era: Literature review
R Rosa, S Rahayu, Y Yudi, M Gowon
Proceedings of the First Lekantara Annual Conference on Public 2022
Citations: 7

Analisis Kinerja Keuangan Pemerintah Kota Jambi Tahun 2010–2019
E Fornia, M Mukhzarudfa, M Gowon
JAKU (Jurnal Akuntansi & Keuangan Unja)(E-Journal) 6 (1), 34-44 2021
Citations: 7

THE EFFECT OF PERFORMANCE MEASUREMENT SYSTEM IMPLEMENTATION ON THE LOCAL GOVERNMENT PERFORMANCE
M Gowon, A Rohman, P Basuki

Citations: 7

Tinjauan Literatur terhadap Faktor-Faktor yang Mempengaruhi Implementasi Siste Pengukuran Kinerja
M Gowon, R Kusumastuti
Universitas Muhammadiyah Surakarta 2015
Citations: 6

THE INFLUENCE OF PERFORMANCE MEASUREMENT SYSTEM ON THE IMPLEMENTATION OF SAKIP IN THE JAMBI PROVINCIAL GOVERNMENT
M Gowon, Y Yuliusman, F Fortunasari
Jurnal Akuntansi 11 (2), 93-104 2021
Citations: 5

Determinan kualitas laporan keuangan (studi empiris di Pemerintah Daerah Provinsi Jambi)
E Hidayakh, S Rahayu, M Gowon
JAKU (Jurnal Akuntansi & Keuangan Unja)(E-Journal) 5 (2), 80-89 2020
Citations: 5

PENGARUH IMPLEMENTASI SISTEM INFORMASI MANAJEMEN DAERAH, SISTEM PENGENDALIAN INTERNAL, DAN KUALITAS SUMBER DAYA MANUSIA TERHADAP KUALITAS LAPORAN KEUANGAN PEMERINTAH DAERAH
H Orlanda, M Gowon, M Erwati
Jambi Accounting Review (JAR) 1 (2), 165-183 2020
Citations: 3

Era Baru: Persepsi Mendasar Wajib Pajak terhadap Tingkat Kepatuhan Pajak
GWM Zulma, L Lutfi, M Gowon
Ekonomis: Journal of Economics and Business 3 (2), 113-122 2019
Citations: 3

Study Literature on Performance Measurement; The Indonesian Government Context
M Gowon
International Research Conference on Business and Economic 2016
Citations: 3

Analisis Pengukuran Kinerja Rumah Sakit DKT Jogja, Rumah Sakit PKU Muhammadiyah Jogja dan RSUD Sleman
M Gowon
Universitas Gadjah Mada 2013
Citations: 2