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All Journal KOLEGIAL : Jurnal Manajemen, Bisnis, dan Akuntansi Jurnal Penelitian Ekonomi Akuntansi (JENSI) Jurnal Akuntansi dan Bisnis Krisnadwipayana JURNAL CAPITAL : Kebijakan Ekonomi, Manajemen dan Akuntansi The World of Financial Administration Journal Jurnal Revenue : Jurnal Ilmiah Akuntansi Ekopem: Jurnal Ekonomi Pembangunan Jurnal Pengabdian dan Edukasi Sekolah (Jubaedah) Jurnal Valuasi : Jurnal Ilmiah Ilmu Manajemen dan Kewirausahaan Jurnal Bisnis dan Manajemen (JBM) Jurnal Pengabdian Masyarakat IPTEK JPPOL : Jurnal Poros Politik Jurnal Publik: Jurnal Ilmiah Bidang Ilmu Administrasi Negara Jurnal Ekonomi Bisnis dan Akuntansi Jurnal Pusat Akses Kajian Manajemen Bhakti Nagori (Jurnal Pengabdian kepada Masyarakat) Jurnal Manajemen Journal of Economic, Business, and Administration JEBA Jurnal Ilmu Sosial dan Humaniora Jurnal Pengabdian Masyarakat Bidang Sosial dan Humaniora Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Jurnal Ilmu Manajemen dan Bisnis Soedirman Accounting, Auditing and Public Sector Journal West Science Social and Humanities Studies Jurnal Administrasi Bisnis Nusantara Assets Journal: Management, Administration, Economics, and Accounting Inflasi : Jurnal Ekonomi, Manajemen dan Perbankan Khidmatuna: Jurnal Pengabdian Masyarakat Jurnal Akuntansi dan Bisnis Krisnadwipayana Al-Muhasabah: Jurnal Ekonomi, Manajemen, Akuntansi dan Keuangan
Sukrianto
Universitas Bina Mandiri Gorontalo
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LITERASI KEUANGAN UMKM DALAM MENGHADAPI ERA SOCIETY 5.0 DI KABUPATEN BOALEMO PROVINSI GORONTALO Sukrianto Sukrianto; Fibriyanti S Lakoro
Jurnal Akuntansi dan Bisnis Krisnadwipayana Vol 9, No 3 (2022): Jurnal Akuntansi dan Bisnis Krisnadwipayana
Publisher : Program Studi Magister Manajemen Universitas Krisnadwipayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35137/jabk.v9i3.741

Abstract

This study aims to analyze and determine the ability of SMEs to financial literacy in facing the Era of Society 5.0 in Boalemo Regency. The research method used is descriptive qualitative research. Research informants are MSME actors and the Department of Cooperatives, MSMEs, Industry and Trade of Boalemo Regency. Data collection techniques used are observation, interviews and documentation. The data analysis technique used is an interactive model through data reduction, data presentation and inference or verification. The results of the study indicate that MSME financial literacy in facing the Era of Society 5.0 in Boalemo Regency has begun to be implemented in several MSMEs. It's just that the biggest drawback is more detailed knowledge related to MSME financial literacy in facing the Era of Society 5.0. For the understanding of financial literacy in MSMEs is good, even the competence of many MSMEs is aware of MSME financial literacy in facing the Era of Society 5.0. However, the awareness and risk of financial literacy are considered not in accordance with the conditions because there are still some MSMEs who are not literate and unable to develop financial literacy. Responsibilities have been carried out, especially in reporting, taxes and others.
ANALISIS STRATEGI PEMASARAN AIR MINERAL DI DEPOT ISI ULANG AQUALITY CABANG TILAMUTA KABUPATEN BOALEMO Fibriyanti S. Lakoro; Sukrianto Sukrianto
Jurnal Valuasi: Jurnal Ilmiah Ilmu Manajemen dan Kewirausahaan Vol. 3 No. 1 (2023): Jurnal Valuasi : Jurnal Ilmiah Ilmu Manajemen dan Kewirausahaan
Publisher : LP2M Universitas Bina Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46306/vls.v3i1.141

Abstract

The purpose of this study was to determine the marketing strategy of mineral water at the Aquality Refill Depot, Tilamuta Branch, Boalemo Regency. The type of research used is qualitative with a descriptive approach. The data analysis method is used by collecting documents and interviews. Then read, analyze and record the collected data. As well as discussing the problems posed in the research which were analyzed using qualitative techniques. The results of the study explain that the Aquality Refill Depot, Tilamuta Branch, Boalemo Regency must be able to provide and prepare strategy formulations that are able to minimize weaknesses and threats that often arise. In maintaining the product even though competition in the same business must be able to be minimized. With the product strategy such as pricing, distribution and promotion that must be improved, especially in distribution and promotion, which is needed for improvement
ANALISIS STRATEGI PEMASARAN AIR MINERAL DI DEPOT ISI ULANG AQUALITY CABANG TILAMUTA KABUPATEN BOALEMO Fibriyanti S. Lakoro; Sukrianto Sukrianto
Jurnal Valuasi: Jurnal Ilmiah Ilmu Manajemen dan Kewirausahaan Vol. 3 No. 1 (2023): Jurnal Valuasi : Jurnal Ilmiah Ilmu Manajemen dan Kewirausahaan
Publisher : LP2M Universitas Bina Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46306/vls.v3i1.141

Abstract

The purpose of this study was to determine the marketing strategy of mineral water at the Aquality Refill Depot, Tilamuta Branch, Boalemo Regency. The type of research used is qualitative with a descriptive approach. The data analysis method is used by collecting documents and interviews. Then read, analyze and record the collected data. As well as discussing the problems posed in the research which were analyzed using qualitative techniques. The results of the study explain that the Aquality Refill Depot, Tilamuta Branch, Boalemo Regency must be able to provide and prepare strategy formulations that are able to minimize weaknesses and threats that often arise. In maintaining the product even though competition in the same business must be able to be minimized. With the product strategy such as pricing, distribution and promotion that must be improved, especially in distribution and promotion, which is needed for improvement
EFEKTIVITAS MANAJEMEN KREDIT (STUDI KASUS KOPERASI PRIMA DANA SARI DAN KOPERASI KARYA BERSAMA) DESA HUNGAYONA Sukrianto Sukrianto; Fibriyanti S Lakoro
KOLEGIAL Vol 11 No 1 (2023): Januari-Juni
Publisher : STIE DWI SAKTI BATURAJA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55744/kolegial.v11i1.190

Abstract

Tujuan penelitian adalah untuk mengetahui efektivitas manajemen kredit pada koperasi (studi evaluasi pada Koperasi Prima dan Dana Sari dan Koperasi Karya Bersama) Desa Hungayonaa. Jenis penelitian ini adalah penelitian deskriptif dengan menggunakan pendekatan metode kualitatif. Teknik pengumpulan data yang digunakan adalah observasi, wawancara dan dokumentasi. Teknik analisis data yang digunakan adalah reduksi data, penyajian data dan penarikan kesimpulan. Hasil penelitian menunjukkan bahwa (1) Perencanaan pihak manajemen lebih menekankan pada kesejahteraan konsumen dan mengembangkan modal usaha. (2) Pengorganisasian dalam mengorganisasikan sebuah usaha, harus disertai dengan tanggung jawab serta menjalin hubungan yang baik. (3)Pemberian kredit, ada beberapa prosedur diantaranya memiliki KTP, domisili yang tetap, memiliki usaha yang tetap, memiliki karakter yang baik dan kemampuan nasabah dalam membayar pinjaman. (4) Administrasi untuk pencatatan pembukuan masih menggunakan sistem manual dalam bentuk buku album. (5) Pengamatan kredit dilakukan dengan langkah pengamanan yaitu sejak perencanaan pemberian kredit kepada calon nasabah
STRATEGIES FOR ADVANCING REGIONAL ORIGINAL INCOME DURING THE COVID-19 PANDEMIC IN THE OFFICE OF COOPERATIVES, MSMES, INDUSTRY AND TRADE IN BOALEMO REGENCY elan hajarati; Imam Mashudi; Sukrianto
Journal of Economic, Business, and Administration (JEBA) Vol. 4 No. 3 (2023): Journal of Economic, Business and Administration (JEBA)
Publisher : LP2M Universitas Bina Mandiri Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47918/jeba.v4i3.501

Abstract

The study aimed to develop a strategy for increasing regional original income during the Covid-19 pandemic at the Boalemo Regency's Office of Cooperatives, Small and Medium-Sized Enterprises, Industry, and Trade (Diskumperindag). The descriptive research method is combined with a qualitative approach in this study. The sample size for this study was 43 individuals. The study's findings indicated that; (1) The Office of Cooperatives, Small and Medium Enterprises, Industry and Trade of Boalemo Regency possesses several strengths, including the potential for significant regional retributions in the form of Regional Original Income, regional retribution rates that support Regional Original Income (PAD), local government and community support for Cooperatives, Small and Medium Enterprises, Industry and Trade, and the existence of a regional regulation that promotes regional original income. 2) Weaknesses that must be addressed include the absence of regional taxes, ineffective market management, and failure to attain the regional original income target. (3) Possibilities These include growing economic activity, government commitment and support, and the involvement and cooperation of multiple agencies in collecting Regional Original Revenue. 4) The threats include the following: Regional Original Income during the Covid-19 Pandemic, the installation of Large-Scale Social Restrictions during the Pandemic era I community awareness and support services, and community knowledge.
Model Interaksi Kepala Desa Dan Aparat di Desa Mustika Kecamatan Paguyaman Kabupaten Boalemo Sukrianto, Sukrianto
Jurnal Publik Vol. 16 No. 01 (2022): Jurnal Publik: Jurnal Ilmiah Bidang Ilmu Administrasi Negara
Publisher : Program Pasca Sarjana Universitas Garut

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52434/jp.v16i01.101

Abstract

Interaction becomes very important given that organizations have always needed information. Especially in communicating, so that in determining the effectiveness of communication within the organization depends on the achievement of organizational goals. to find out the application of the interaction model of village heads and officials in Mustika Village, Paguyaman District, Boalemo Regency. The type of research used is qualitative with a deductive approach. The data analysis technique used is Rating Scale with a quantitative approach. The result of this research is that the interaction model of the Mustika Village Head with village officials in Mustika Village in the perspective of the Leader Member Exchange is categorized as very high, indicated by 50% assessing very high, 30% assessing high, 10% assessing medium and 10% assessing low of the 7 LMX items used. in research.
ANALISIS KINERJA AUDITOR INTERNAL DALAM MENDETEKSI KECURANGAN KREDIT FIKTIF PADA KOPERASI SIMPAN PINJAM (KSP) ARTA NIAGA MAKASSAR Sukrianto; Fibriyanti S. Lakoro
Jurnal Ekonomi Bisnis dan Akuntansi Vol. 2 No. 1 (2022): April : Jurnal Ekonomi Bisnis dan Akuntansi (JEBAKU)
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1075.253 KB) | DOI: 10.55606/jebaku.v2i1.100

Abstract

The business activity of savings and loan cooperatives is the collection and distribution of funds in the form of lending, especially from and for members. In its development, savings and loan cooperatives serve not only members but also the wider community. Savings and loan cooperatives were established to provide the opportunity for its members to obtain loans with ease and low interest rates. The purpose of this study was to determine the performance of internal auditors in detecting fictitious credit fraud at KSP Arta Niaga Makassar. The research method is descriptive qualitative, data analysis techniques used are data reduction or data simplification, data exposure or presentation, and drawing conclusions. The results of the study are 1) Auditors are expected to be able to detect fraud better because so far the ability of the Arta Niaga Makassar Savings and Loans Cooperative (KSP) has not been maximized in overcoming fictitious credit fraud. 2) The Arta Niaga Makassar Savings and Loans Cooperative (KSP) must be able to control fraud in detecting fictitious credit by maximizing fictitious credit.
MANAJEMEN MODAL KERJA DALAM PENGEMBANGAN USAHA TOKO ISKANDARIA KECAMATAN TILAMUTA KABUPATEN BOALEMO Sukrianto; Suleman, Marno; Nadila Mohammad, Ira; Hasan, Nurlaila
The World of Financial Administration Journal Volume 6 Issue 1, Juni 2024
Publisher : Fakultas Ilmu Administrasi Universitas Subang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37950/wfaj.v6i1.2012

Abstract

Abstrak Tujuan penelitian adalah untuk mendeskripsikan manajemen modal modal kerja dalam pengembangan usaha Toko Iskandaria Kecamatan Tilamuta Kabupaten Boalemo. Metode penelitian yang digunakan dengan pendekatan kualitatif jenis penelitian deskriptif. Metode pengumpulan data observasi, wawancara dan dokumentasi. Metode analisis data yang digunakan reduksi data, penyajian data dan penarikan kesimpulan. Hasil penelitian adalah (a) Manajemen kas dalam melaksanakan alokasi biaya harus secara rutin pada operasional usaha dengan membagi secara jelas dalam membeli dan menambah barang dagangan serta untuk membantu pelunasan hutang usaha serta aspek yang memang harus dilakukan secara optimal. (b) Manajemen persediaan diharapkan dilaksanakan dengan melihat proses pembelian barang dagang, pengangkutan dan penyimpanan persediaan usaha serta aspek yang memang dinilai belum optimal sehingga adanya barang yang kosong yang sangat dibutuhkan konsumen serta kerusakan barang dagang. (c) Manajemen piutang sangat diperlukan dalam hal kepercayaan dari konsumen, sehingga menjadi dasar dalam pemberian piutang sesuai dengan uang muka serta tidak menjadi dasar dalam pemberian kredit macet dan ketidakstabilan pembayaran piutang. Kata kunci:  Manajemen, Modal Kerja, Usaha         Abstract The aim of the research is to describe working capital management in developing the Iskandaria Shop business, Tilamuta District, Boalemo Regency. The research method used is a qualitative approach, descriptive research type. Data collection methods are observation, interviews and documentation. The data analysis method used is data reduction, data presentation and drawing conclusions. The results of the research are (a) Cash management in carrying out cost allocation must be carried out routinely in business operations by clearly dividing the purchase and addition of merchandise as well as to help pay off business debts and aspects that must be carried out optimally. (b) Inventory management is expected to be implemented by looking at the process of purchasing merchandise, transporting and storing business inventory as well as aspects that are considered not optimal, resulting in empty goods that are really needed by consumers and damage to merchandise. (c) Credit management is very necessary in terms of consumer trust, so that it becomes the basis for granting credit according to the down payment and does not become the basis for granting bad credit and instability in credit payments. Keywords: Management, Working Capital, Business,
Prosedur Penatausahaan Pengelolaan Keuangan Daerah Di Badan Keuangan dan Aset Daerah (BKAD) Kabupaten Boalemo Fibriyanti S. Lakoro; Sukrianto
MAMEN: Jurnal Manajemen Vol. 1 No. 3 (2022): Juli 2022
Publisher : Yayasan Literasi Sains Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55123/mamen.v1i3.253

Abstract

Regional financial administration is carried out by the regional revenue treasurer and regional financial expenditure treasurer. This study aims to analyze and determine the administrative procedures for regional financial management at the Regional Finance and Assets Agency (BKAD) of Boalemo Regency. The research method used is qualitative with research results that are more focused on being described in the form of narratives from the results of the analysis. Qualitative data analysis techniques with the stages of providing data collection and data reduction, data display or conclusions and drawing/verification stages. The results of the research and discussion explain that the administrative procedures for regional financial management at the BKAD of Boalemo Regency that have been optimal are the issuance of a Disbursement Order (SP2D) while those that are not yet optimal are the Provision of Funds (SPD), Payment Request Letters (SPP), Payment Orders (SPM) and the implementation of spending on the use of Stock Money (UP) was due to the slow process at BKAD due to wrong names, OPD and SPJ account numbers that were entered sometimes late so that when they returned, the submission, issuance and disbursement processes were hampered.
IMPLEMENTASI MANAJEMEN USAHA TERHADAP PENDAPATAN USAHA MIKRO Lakoro, Fibriyanti S; Sukrianto, Sukrianto; Latif, Samin
JURNAL CAPITAL : Kebijakan Ekonomi, Manajemen dan Akuntansi Vol 6 No 2 (2024): jurnal capital
Publisher : Sekolah Tinggi Ilmu Ekonomi Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33747/capital.v6i2.213

Abstract

Micro businesses in Tilamuta District make the Boalemo Regency Government collaborate with banking institutions to distribute people's business credit to be able to support and develop micro businesses in Tilamuta District. This research aims to determine the impact of business management on micro business income in Tilamuta District. The research method used is descriptive research with a qualitative approach. The types of data used are primary data and secondary data. Data collection techniques using observation, interviews and documentation. The data analysis technique used is interactive analysis using qualitative research consisting of data reduction, data presentation and data conclusion drawing. The results of the research are that business capital and competition are determining factors in increasing micro business income in Tilamuta District. Another factor is that old businesses must be able to increase income, in addition to the use of technology and digitalization in carrying out their business activities.
Co-Authors Agustin Polinto Ardya, Dwika Ayu Anastasya Rachman Darman elan hajarati Elan Rauf Fauzia Fauzia Fibriyanti S. Lakoro Gebi Umbolo Hasan, Nurlaila Helmy, Ahmad Hrp, Abdul Khaidir I Gusti Bagus Wiksuana Ikram Muhammad Imam Mashudi Khairul Lalu, Fioling Martks latif, samin Muhammad, Ikram Nadila Mohammad, Ira Neno, Rikriyanto Ni Nengah Sinarwati Risna Lahay Rizal Selvina Nur Sompah, Nur Rahma Sri Yolanda Hasan Suleman, Marno Syahri T., Siti Isna Syamsinah Syamsinah Wahdah, Ghoriqna F William I. Mooduto wingki dama Wirna Mayulu Wulan Sitria Peno Yuspita Hasan Yusuf, Rinto