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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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Kajian Risiko Bisnis Usaha Rumah Makan Onanama di Kecamatan Kabila Kabupaten Bone Bolango Sukrianto Sukrianto; Fauzia Fauzia; Selvina Nur
Inflasi : Jurnal Ekonomi, Manajemen dan Perbankan Vol. 1 No. 1 (2024): Inflasi - Mei
Publisher : PT. Faaslib Serambi Media

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.66341/inflasi.v1i1.17

Abstract

Usaha Rumah Makan Onanama terdapat modal awal usaha saat ini memang masih memiliki pinjaman dalam bentuk uang di bank sebesar Rp. 50.000.000,-. Usaha Rumah Makan Onanama masih berusaha menyelesaikan pinjaman uang yang ada di bank. Selain itu, jenis dan makanan yang sama. Tujuan penelitian adalah untuk mengetahui risiko bisnis pada risiko bisnis usaha rumah makan onanama di Kecamatan Kabila Kabupaten Bone Bolango. Metode penelitian yang digunakan jenis penelitian deskriptif dengan pendekatan kualitatif. Informan penelitian adalah pemilik usaha dan pembeli, metode pengumpulan data observasi, wawancara dan dokumentasi. Teknik analisis data dengan kualttatif menggunakan model risk control matrix. Hasil penelitian adalah risiko bisnis pada Usaha Rumah Makan Onanama Gorontalo adalah kualitas produk yang memiliki dampak besar dengan kemungkinan yang sangat tinggi, manajemen persediaan yang memiliki dampak sedang dan kemungkinan yang tinggi, ketersediaan tenaga kerja yang memiliki dampak rendah dan kemungkinan terjadi yang rendah, perubahan preferensi konsumen dengan dampak tinggi dengan kemungkinan terjadi sangat sedang, persaingan di pasar memiliki dampak sangat tinggi dengan kemungkinan terjadi tinggi, perubahan harga bahan baku memiliki dampak sedang dengan kemungkinan sangat kecil.
Pengaruh Tekanan Fiskal terhadap Akuntabilitas Pengelolaan APBD Pemerintah Kabupaten Boalemo Fibriyanti S. Lakoro; Sukrianto
Assets Journal: Management, Administration, Economics, and Accounting Vol. 3 No. 2 (2025): Assets Journal
Publisher : Yayasan Insan Mulia Bima

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59923/assets.v3i2.728

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh tekanan fiskal terhadap akuntabilitas pengelolaan Anggaran Pendapatan dan Belanja Daerah (APBD) pada Pemerintah Kabupaten Boalemo sebagai daerah dengan kapasitas fiskal rendah. Tekanan fiskal dipahami sebagai kondisi keterbatasan kemampuan keuangan daerah yang ditandai oleh rendahnya Pendapatan Asli Daerah (PAD), tingginya ketergantungan pada transfer pemerintah pusat, serta dominasi belanja operasional. Penelitian ini menggunakan pendekatan kuantitatif dengan data pendukung APBD tahun 2020–2026 dan data persepsi yang dikumpulkan melalui kuesioner terhadap 120 pejabat pengelola keuangan daerah yang dipilih secara purposive. Analisis data dilakukan menggunakan regresi linear berganda, didukung oleh statistik deskriptif dan uji asumsi klasik. Hasil penelitian menunjukkan bahwa tekanan fiskal berpengaruh negatif dan signifikan terhadap akuntabilitas pengelolaan APBD. Peningkatan tekanan fiskal cenderung menurunkan kualitas perencanaan anggaran, penetapan prioritas belanja, serta pertanggungjawaban keuangan daerah. Temuan ini menegaskan bahwa tekanan fiskal merupakan faktor penting yang membentuk perilaku dan kualitas tata kelola keuangan pemerintah daerah. Implikasi penelitian menekankan perlunya strategi pengelolaan APBD yang lebih adaptif melalui optimalisasi PAD, peningkatan efisiensi belanja operasional, serta penguatan sistem pengawasan dan pelaporan keuangan, khususnya pada daerah dengan kapasitas fiskal rendah.
MANAGEMENT OF SCHOOL OPERATIONAL ASSISTANCE FUNDS IN AS-SABIRIN BUBAA PRIVATE IBTIDAIYAH MADRASA IN PAGUYAMAN PANTAI DISTRICT OF BOALEMO REGENCY wingki dama; Rizal; Sukrianto
Journal of Economic, Business, and Administration (JEBA) Vol. 4 No. 2 (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.v4i2.470

Abstract

The study aims to describe the management of BOS (School Operational Assistance) funds in fulfilling the operations of private Islamic schools as Sabirin Bubaa, Paguyaman Pantai sub-district, Boalemo regency. The method used in this research is descriptive research with a qualitative approach, through the techniques of interview, observation, and documentation. The informants in this study were the Head of Madrasah, Treasurer, and Honorary Teacher. The result of the study shows that: 1) The planning of BOS funds has not gone well, because in the preparation of the RKAM teachers and school committees are not involved. 2) The implementation of BOS funds are following technical guidelines, although every year the BOS fund budget increases/decreases. 3) In the form of reporting BOS funds have not gone well, because the Private Islamic School AsSabirinBubaa is required to use all-digital (EMIS Data) and experience unstable network problems. 4) The accountability of Islamic School BOS funds is evidenced by the preparation of a report, although in making the LPJ there is evidence of the purchase of goods and scattered receipts. And to minimize this problem, the school coordinates with the shop. Keywords: Management, BOS, and Operational.
THE EFFECT OF THE OUTCOMES OF VILLAGE DECISIONS ON COMMUNITY DIGNITY DURING THE PANDEMIC IN BONGO VILLAGE III Ni Nengah Sinarwati; William I. Mooduto; 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.v4i3.507

Abstract

The goal of this study was to ascertain community satisfaction with village decision-making outcomes during a pandemic in Bongo III Village. According to Sugiyono (2018:35-36), the research method is quantitative, which is depicted as research based on the positivist philosophy, which is used to study specific populations or samples, collect data using research instruments, and analyze data quantitatively/statistically with the goal of testing hypotheses that have been designated set. This study was conducted in order to provide evidence and confirmation. According to the research findings and discussion on the effect of village deliberation decisions on community satisfaction in Bongo III Village, it is concluded that village deliberation decisions did not affect community satisfaction in Bongo III Village. This is because some types of discussion continue to fail. Both planned and ad hoc village deliberation. This is demonstrated by the absence of a concurrent influence of the independent variable (X) on the dependent variable in hypothesis testing (Y). This demonstrates that when t count > t table or 1.389 > 1.660, the statistical result of the village deliberation decision variable with ( = 5%) has a negative and minor effect on community satisfaction. A significant value (0.168 > 0.05) demonstrates this.
Pemberdayaan Ibu Rumah Tangga dalam Meningkatkan Literasi Keuangan Rumah Tangga Desa Bajo Kecamatan Tilamuta Sukrianto Sukrianto; Fibriyanti S. Lakoro; Syamsinah Syamsinah; Elan Rauf; Yuspita Hasan
ABDISOSHUM: Jurnal Pengabdian Masyarakat Bidang Sosial dan Humaniora Vol. 4 No. 4 (2025): Desember 2025
Publisher : Yayasan Literasi Sains Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55123/abdisoshum.v4i4.6672

Abstract

This Community Service activity aims to improve household financial literacy among housewives who are members of the Family Welfare Movement Team in Bajo Village, Tilamuta District, Boalemo Regency. The main problems faced by the partners include low levels of knowledge and skills in household financial management, weak financial planning and record-keeping, and the absence of a sustainable saving culture. The activity was implemented using a Participatory Action Research (PAR) approach through five stages: socialization, training, technology implementation, mentoring and evaluation, and program sustainability. The results show a 70% increase in financial literacy understanding, accompanied by changes in economic behavior from consumptive to more productive patterns, improved abilities in household financial planning and record-keeping, and the utilization of digital technologies such as the Money Lover application, Canva, and a household financial literacy website. In addition, a housewives’ financial literacy community was established to ensure program sustainability and to promote the strengthening of the local economy based on financial literacy and digital transformation. This model has the potential to be replicated in other villages as a form of women’s empowerment to enhance household economic resilience at the village level.
ANALYSIS OF THE WORKLOAD OF EDUCATORS AND EDUCATIONAL PERSONNEL AT SMP NEGERI 4 ONE ROOF PAGUYAMAN Risna Lahay; Syamsinah; Sukrianto
Jurnal Ilmu Manajemen dan Bisnis Vol. 12 No. 2 (2024): Jurnal Ilmu Manajemen dan Bisnis (JIMB)
Publisher : LP2M Universitas Bina Mandiri Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47918/jimb.v12i2.1526

Abstract

This research aims (1) To find out and describe the workload of teaching and education staff according to the targets that must be achieved at SMP Negeri 4 Satu Roof Paguyaman. (2) To find out and describe the workload of teaching and education staff based on work conditions at SMP Negeri 4 Satu Roof Paguyaman. (3) To find out and describe the workload of teaching and education staff in the use of working time at SMP Negeri 4 Satu Roof Paguyaman. (4) To find out and describe the workload of teaching and education staff based on. This research will use a qualitative approach with descriptive research type. The data collection techniques used were observation, interviews and documentation. There were 12 informants in the research on teaching staff and educational staff. The data analysis techniques used are data reduction, presentation and drawing conclusions. The results of the research show that (1) The work targets that must be achieved for each teaching staff and educational staff at SMP Negeri 4 Satu Roof Paguyaman, are the results of the work that has been completed within the work period. (2) The working conditions experienced by teaching staff and educational staff at SMP Negeri 4 One Roof Paguyaman have been implemented with work carried out in accordance with their respective duties and functions. (3) The use of working time for teaching staff and education staff at SMP Negeri 4 One Roof Paguyaman is considered not optimal because there is still a difference in working time between teaching staff and education staff. (4) The standard of work for both teaching staff and education staff at SMP Negeri 4 One Roof Paguyaman is not yet optimal because there are still additional tasks that mean the work has not been completed on time.
THE EFFECTIVENESS OF FINANCIAL MANAGEMENT OF THE LAMU VILLAGE GOVERNMENT, TILAMUTA DISTRICT BOALEMO DISTRICT Wirna Mayulu; Darman; Sukrianto
Jurnal Ilmu Manajemen dan Bisnis Vol. 12 No. 1 (2024): Jurnal Ilmu Manajemen dan Bisnis (JIMB)
Publisher : LP2M Universitas Bina Mandiri Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

In a period of several years from 2018 to 2022, it was found that village financial management had not been implemented optimally. The research objectives are (1) To find out the financial planning of the Lamu Village Government, Tilamuta District, Boalemo Regency. (2) To find out the financial implementation of the Lamu Village Government, Tilamuta District, Boalemo Regency. (3) To find out the financial administration of the Lamu Village Government, Tilamuta District, Boalemo Regency. (4) To find out the financial reporting of the Lamu Village Government, Tilamuta District, Boalemo Regency. (5) To find out the financial accountability of the Lamu Village Government, Tilamuta District, Boalemo Regency. The research method used is descriptive research and a qualitative approach. Data collection techniques are observation, in-depth interviews and documentation. Data analysis techniques are data reduction, data presentation and conclusions. The results of the research are (1) Village financial planning in Lamu Village has not been running effectively because there are still disputes over programs which have often occurred between the community and the Lamu Village Government. (2) The implementation of village finances in Lamu Village has not been running effectively because the planned programs often do not match the conditions in the field. (3) The administration of village finances in Lamu Village has been running effectively as proven by the Village Government following procedures in policies that are implemented in accordance with existing regulations. (4) Village financial reporting in Lamu Village has not been running effectively because reporting is often hampered due to networks in village financial reporting. (5) Village financial accountability in Lamu Village has been running effectively, because the Lamu Village Government will make inputs on time so as not to exceed the target time
ANALISIS KEPUASAN PELAYANAN NASABAH SEBELUM DAN SETELAH PENGGUNAAN BYOND BY BSI DI BANK SYARIAH INDONESIA CABANG GORONTALO Sri Yolanda Hasan; Ayu Anastasya Rachman; Sukrianto
Jurnal Ilmu Manajemen dan Bisnis Vol. 14 No. 2 (2026): Jurnal Ilmu Manajemen dan Bisnis (JIMB)
Publisher : LP2M Universitas Bina Mandiri Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47918/jimb.v14i2.2367

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh kualitas layanan aplikasi BSI Mobile dan Byond by BSI terhadap kepuasan nasabah, serta menguji perbedaan tingkat kepuasan nasabah sebelum dan sesudah migrasi aplikasi pada Bank Syariah Indonesia (BSI) Cabang Gorontalo. Metode penelitian yang digunakan adalah kuantitatif komparatif. Populasi penelitian mencakup 4.087 pengguna Byond by BSI dengan sampel sebanyak 165 responden yang ditentukan melalui teknik purposive sampling. Analisis data dilakukan menggunakan pendekatan Partial Least Squares Structural Equation Modeling (PLS-SEM) melalui perangkat lunak SmartPLS 4 dan uji beda Paired Samples T-Test melalui SPSS. Hasil penelitian menunjukkan bahwa kualitas layanan pada BSI Mobile dan Byond by BSI berpengaruh positif dan signifikan terhadap kepuasan nasabah. Lebih lanjut, ditemukan adanya perbedaan signifikan pada tingkat kepuasan nasabah sebelum dan sesudah penggunaan aplikasi Byond by BSI, di mana terdapat pergeseran persepsi akibat fase adaptasi dari sistem lama ke sistem baru. Temuan ini menegaskan bahwa meskipun inovasi digital diterima dengan baik, aspek familiaritas dan kemudahan penggunaan tetap menjadi faktor kunci dalam menjaga kepuasan nasabah selama proses migrasi teknologi.
Peningkatan Literasi dan Pengelolaan Keuangan Bagi Pelaku Usaha Mikro di Kabupaten Pohuwato Sukrianto; Sompah, Nur Rahma; Lalu, Fioling Martks
Jurnal Pustaka Manajemen (Pusat Akses Kajian Manajemen) Vol 6 No 1 (2026): Jurnal Pustaka Manajemen
Publisher : Pustaka Galeri Mandiri

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Penelitian ini bertujuan untuk menganalisis kondisi literasi keuangan dan pengelolaan keuangan pelaku usaha mikro di Kabupaten Pohuwato serta mengetahui perubahan pemahaman setelah pelaksanaan pelatihan dan pendampingan. Penelitian ini menggunakan pendekatan deskriptif kualitatif dengan metode pendampingan melalui participatory action research. Responden penelitian sejumlah 50 pelaku usaha mikro yang dipilih scara purposive dan berasal dari sektor perdagangan, kuliner, pengolahan hasil pertanian, pengolahan hasil perikanan dan usaha berbasis potensi lokal. Pengumpulan data dilaksanakan melalui obsevasi, wawancara dan kuesioner pre test dan post test. Kegiatan dilaksanakan melalui tahapan persiapan, sosialisasi dan pelatihan literasi keuangan, praktik pencatatan keuangan, pendampingan dan evaluasi. Materi yang diberikan meliputi pemisahan keuangan pribadi dan usaha, pencatatan transaksi harian, penyusunanlaporan laba rugi sederhana, pengendalian biaya dan perencanaan penggunaan modal dan arus kas. Hasil penelitian menunjukkan adanya peningkatan penmahaman setelah pelatihan dan pendampingan dengan nilai pre test bearada pada rentang 70-79 dan post test rentang 80-89. Peningkatan tersebut menunjukkan bahwa pelatihan disertai praktik akan membantu pengeloaan keuangan pelaku usaha mikro. Pendampingan secara berkelanjutan diperlukan agar dapat meningkatkan pemahaman yang diterapkan secara konsisten dalam praktik pengelolaan keuangan usaha
THE EFFECT OF INTERNAL AUDIT EFFECTIVENESS ON COOPERATIVE FINANCIAL PERFORMANCE IN BOALEMO REGENCY Sukrianto Sukrianto; Wulan Sitria Peno; Gebi Umbolo
Soedirman Accounting, Auditing and Public Sector Journal Vol 5 No 1 (2026): SOEDIRMAN ACCOUNTING, AUDITING, AND PUBLIC SECTOR JOURNAL
Publisher : Jurusan Akuntansi Fakultas Ekonomi dan Bisnis Universitas Jenderal Soedirman

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32424/1.saap.2026.5.1.22253

Abstract

This study aims to examine the effect of internal audit effectiveness on the financial performance of Savings and Loans Cooperatives in Boalemo Regency. Effective internal auditing is important in strengthening internal control, ensuring compliance with established procedures, identifying financial risks and irregularities, and supporting accountable financial management. This study employed a quantitative approach using a survey method. Primary data were collected through structured questionnaires from 43 respondents selected using purposive sampling based on their involvement in cooperative financial management, supervision, and internal audit activities. The data were analyzed using descriptive statistics and simple linear regression to examine the effect of internal audit effectiveness on cooperative financial performance. Financial performance was assessed through liquidity, solvency, and profitability indicators, while internal audit effectiveness was associated with assurance, internal control evaluation, compliance assessment, risk identification, and recommendations for improvement. The descriptive results indicate a highly positive assessment, with a mean score of 4.642 and a standard deviation of 0.501. The regression analysis shows that internal audit effectiveness has a positive and significant effect on financial performance, with a regression coefficient of 0.671, a t-value of 6.471, and a significance value of 0.000. These findings indicate that strengthening the effectiveness of internal audit can contribute to improving the financial performance of Savings and Loans Cooperatives in Boalemo Regency. Therefore, cooperatives should strengthen the competence, objectivity, independence, documentation, and systematic follow-up of internal audit findings to support more accountable, transparent, and sustainable financial management
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