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All Journal Jurnal Pengabdian kepada Masyarakat Nusantara Jurnal Akuntansi, Manajemen dan Ilmu Ekonomi (JASMIEN) JES (Jurnal Ekonomi STIEP) International Journal of Management Science and Information Technology (IJMSIT) Balance : Jurnal Akuntansi dan Manajemen
Mohamad Abdul Radjak Masjhur
Universitas Gorontalo
Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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Pengaruh Dana Alokasi Umum dan Dana Otonomi Khusus terhadap Belanja Modal Kabupaten Nduga Ance Marjun; saprudin Saprudin; Novaliastuti Masiaga; Mohamad Abdul Radjak Masjhur; Olfin Ishak; Lianti Polapa
Jurnal Ekonomi STIEP Vol. 11 No. 1 (2026): Jurnal Ekonomi STIEP (JES)
Publisher : Lembaga Penelitian Dan Pengabdian Masyarakat (LPPM) IBE Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54526/jes.v11i1.686

Abstract

This study aims to determine and analyze the simultaneous and partial effects of the General Allocation Fund (DAU) and the Special Autonomy Fund (DOK) on Capital Expenditure in the Nduga Regency Government, Highland Papua Province. The background of this research is based on the phenomenon of obstacles in achieving economic growth in Nduga Regency, both in terms of revenue and expenditure realization, despite being granted broad autonomy and transfer fund support from the central government. The research method used is quantitative with multiple linear regression analysis using budgetary data over a 10-year period. The results indicate that, simultaneously, DAU and DOK have a significant influence on Capital Expenditure with an F-value of 9.493 and a significance level of 0.000. These variables are able to explain 33.9% of the variation in Capital Expenditure. Partially, DAU is proven to have a positive and significant effect on Capital Expenditure. Conversely, DOK does not have a significant effect on Capital Expenditure in Nduga Regency. This is presumably because DOK is primarily allocated to social programs, basic services, and specific financing that are not always directly reflected in physical capital expenditure, as well as constraints in budget planning and absorption within the special autonomy region
Functional Oversight Reform as a Strategic Instrument for Effective Regional Financial Governance Saprudin Saprudin; Mohamad Abdul Radjak Masjhur
International Journal of Management Science and Information Technology Vol. 5 No. 2 (2025): July - December 2025
Publisher : Lembaga Komunitas Informasi Teknologi Aceh (KITA), Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35870/ijmsit.v5i2.5607

Abstract

This study examines functional oversight reform as a strategic instrument to strengthen regional financial governance in Bone Bolango Regency, Gorontalo Province. The research is motivated by weak internal control systems and limited inspectorate capacity, which often trigger irregularities in financial management. Employing a descriptive qualitative approach with a case study design, data were gathered through in-depth interviews with key informants the Inspector of Bone Bolango Regency, three auditors, and two supporting staff supported by observations and document analysis. The analysis identifies five core themes. First, functional oversight reform through the Government Internal Control System SPIP, shifting supervision from reactive to preventive. Second, financial governance strategies emphasizing risk-based auditing and the creation of task forces within OPD. Third, the use of information technology to enhance transparency, efficiency, and real time risk mapping, though constrained by infrastructure and human resources. Fourth, the role of organizational culture, especially integrity, professionalism, and participatory leadership, in sustaining effective oversight. Fifth, community involvement via the whistleblowing system and the WASKITA Clinic, which strengthens accountability despite low participation. The study contributes theoretically by emphasizing the interplay of structural, cultural, and technological factors in determining the effectiveness of public sector oversight. From a policy standpoint, it highlights the need for stronger governmental commitment to empower inspectorates as internal supervisory bodies (APIP), enhance digital infrastructure, improve human resource competence, and expand public literacy on financial monitoring. These policy implications aim to build a more adaptive, accountable, and transparent financial oversight system that supports sustainable regional governance.
Pengaruh Rasio Kemandirian Keuangan Terhadap Likuiditas dan Solvabilitas Pada Rumah Sakit Aloe Saboe Ronal Idrus; Julie Abdullah; Onong Junus; Saprudin Saprudin; Mohamad Abdul Radjak Masjhur; Mega Nurannisa Hippy
Jurnal Akuntansi, Manajemen dan Ilmu Ekonomi (Jasmien) Vol. 6 No. 2 (2026): Jurnal Akuntansi, Manajemen dan Ilmu Ekonomi (Jasmien)
Publisher : Cattleya Darmaya Fortuna

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54209/jasmien.v6i2.2511

Abstract

This study aims to analyze the effect of the financial independence ratio on liquidity and solvency at Aloe Saboe Hospital (RSAS) in Gorontalo City. As an institution implementing the Regional Public Service Agency Financial Management Pattern (PPK-BLUD), RSAS is required to improve financial performance and independence to provide top-notch public services without heavily relying on government funds. The research method used is a quantitative approach with secondary data analysis in the form of quarterly financial reports. Data analysis techniques include descriptive statistics, classical assumption tests, and hypothesis testing (t-test) using SPSS software. The results show that the independence ratio has a positive and significant effect on liquidity. This indicates that the higher the hospital's ability to generate independent revenue, The stronger the capacity to meet short-term obligations and routine operational costs, the better. Besides that, financial independence also positively affects solvency. These findings show that improving financial independence strengthens the hospital’s ability to cover all its obligations through its assets. In conclusion, financial independence is a crucial factor that determines the financial health of RSAS. Management is advised to keep optimizing BLUD’s own revenue to maintain liquidity and solvency stability for the continued delivery of healthcare services to the community.
Edukasi Berbasis Kasus untuk Mitigasi Risiko Investasi Digital Siswa SMAN 1 Kabila Mohamad Abdul Radjak Masjhur; Nikma Bilondatu; Liyanti Polapa; Wahyudin Hasan; Zubaidah Rahman; Onong Junus
Jurnal Pengabdian kepada Masyarakat Nusantara Vol. 7 No. 2 (2026): Edisi Mei - Agustus
Publisher : Lembaga Dongan Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55338/jpkmn.v7i2.9184

Abstract

Perkembangan informasi investasi melalui media digital memberikan kemudahan bagi siswa untuk mengenal saham, tetapi akses informasi tersebut belum selalu diikuti kemampuan dalam memahami risiko, membedakan investasi dan spekulasi, serta menilai kredibilitas informasi investasi yang beredar di media sosial. Kondisi tersebut ditemukan pada siswa SMA Negeri 1 Kabila yang telah mengenal istilah saham dan trading, namun masih memerlukan penguatan pemahaman mengenai prinsip investasi yang rasional dan aman. Program pengabdian ini bertujuan memperkuat literasi saham dan kesadaran terhadap risiko investasi digital melalui edukasi berbasis kasus. Kegiatan melibatkan 50 siswa dengan tahapan identifikasi pemahaman awal, penyampaian materi kontekstual, diskusi, analisis kasus investasi digital, dan evaluasi melalui respons peserta selama kegiatan. Materi difokuskan pada pengenalan saham, hubungan keuntungan dan risiko, perbedaan investasi dengan spekulasi, pemeriksaan legalitas platform, serta penilaian terhadap rekomendasi investasi di media sosial. Hasil kegiatan menunjukkan bahwa sebelum memperoleh edukasi, sebagian peserta lebih banyak menghubungkan saham dengan peluang keuntungan, sedangkan aspek risiko, legalitas platform, dan pentingnya analisis informasi belum menjadi pertimbangan utama. Melalui pembahasan kasus, peserta mulai menunjukkan kemampuan dalam mengidentifikasi risiko investasi, mempertanyakan kredibilitas sumber informasi, dan memahami pentingnya melakukan verifikasi sebelum mengambil keputusan investasi. Program ini memberikan dasar pemahaman bagi siswa dalam menghadapi informasi investasi digital, meskipun perubahan perilaku investasi jangka panjang belum dapat diukur karena kegiatan dilakukan dalam satu kali pelaksanaan. Evaluasi lanjutan dengan instrumen kuantitatif diperlukan untuk mengukur perkembangan literasi investasi siswa secara lebih objektif.
Analisis Dampak Investasi Modal Pemerintah Daerah Terhadap Pertumbuhan Aset, Efisiensi, dan Kinerja Keuangan Bank SulutGO Hasan Hamid; Saprudin Saprudin; Novaliastuti Masiaga; Mohamad Abdul Radjak Masjhur
Balance : Jurnal Akuntansi dan Manajemen Vol. 4 No. 3 (2025): Desember 2025
Publisher : Lembaga Riset Ilmiah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59086/jam.v4i3.927

Abstract

Penelitian ini bertujuan untuk mengetahui adanya pengaruh secara parsial Penyertaan modal terhadap pertumbuhan aktiva, efisiensi dan kinerja keuangan menggunakan Tobins’Q. Kajian ini dilatarbelakangi oleh gap penelitian terdahulu yang belum mengintegrasikan tiga variabel tersebut secara simultan dalam konteks bank pembangunan daerah. Penelitian menggunakan pendekatan kuantitatif dengan data sekunder berupa laporan keuangan tahunan PT. Bank SulutGo dan dokumen penyertaan modal selama periode 2010–2024. Sampel pada penelitian ini merupakan perusahaan perbankan PT. Bank SulutGo pada 15 tahun periode. Teknik analisis data yang digunakan pada penelitian ini adalah analisis regresi berganda dengan menggunakan metode data panel. Berdasarkan hasil penelitian menunjukkan bahwa secara parsial penyertaan modal berpengaruh positif dan signifikan terhadap pertumbuhan aktiva, penyertaan modal berpengaruh negatif dan signifikan terhadap efisiensi dan penyertaan modal berpengaruh positif ridak signifikan terhadap pertumbuhan aktiva. Temuan ini menegaskan bahwa modal pemerintah daerah mampu mendorong ekspansi aset dan meningkatkan efisiensi, tetapi belum sepenuhnya terkonversi menjadi peningkatan profitabilitas. Implikasi penelitian ini menekankan pentingnya strategi alokasi modal yang lebih produktif, transformasi digital untuk efisiensi, serta penguatan tata kelola agar penyertaan modal dapat berkontribusi optimal terhadap keberlanjutan kinerja bank daerah.   This study aims to examine the partial influence of capital participation on asset growth, efficiency, and financial performance using Tobin's Q. This study is motivated by a gap in previous research that has not simultaneously integrated these three variables in the context of regional development banks. The research employs a quantitative approach using secondary data in the form of annual financial statements of PT. Bank SulutGo and capital participation documents for the period 2010–2024. The sample in this study consists of the banking company PT. Bank SulutGo over a 15-year period. The data analysis technique used in this study is multiple regression analysis using the panel data method. Based on the research results, it was shown that partially, capital participation has a positive and significant effect on asset growth, capital participation has a negative and significant effect on efficiency, and capital participation has a positive but not significant effect on asset growth. These findings confirm that regional government capital can drive asset expansion and improve efficiency, but it has not yet fully translated into increased profitability. The implications of this study emphasize the importance of more productive capital allocation strategies, digital transformation for efficiency, and strengthening governance so that capital participation can optimally contribute to the sustainability of regional bank performance.  
Co-Authors ., Saprudin Abdullah, Julie Ance Marjun Anggita Permata Yakup Fatmawati Otoluwa Hasan Hamid Hasan, Wahyudin Junus, Onong Lianti Polapa Liyanti Polapa Mega Nurannisa Hippy Nikma Bilondatu Novaliastuti Masiaga Olfin Ishak Rahman, Zubaidah Ronal Idrus Roydah Gani