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ANALISIS PENGELOLAAN DANA DESA Yusup, Mercy; Abdullah, Julie; Hasan, Wahyudin
JRAK (Jurnal Riset Akuntansi dan Komputerisasi Akuntansi) Vol 10 No 2 (2019): JRAK: Jurnal Riset Akuntansi dan Komputerisasi Akuntansi
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Islam 45

Penelitian ini dilakukan untuk mengetahui bagaimana proses pengelolaan keuangan dana desa di desa Dulamayo Barat, Pilohayanga, dan Pilohayanga Barat Kecamatan Telaga Kabupaten Gorontalo apakah sudah sesuai dengan Peraturan Mentri dalam Negeri Nomor 113 Tahun 2014 dengan menggunakan pengumpulan data dilakukan dengan pengamatan langsung dilapangan dan dengan wawancara. Teknik analisis data yang digunakan dalam penelitian ini adalah analisis deskriptif kualitatif. Hasil penelitian menunjukkan bahwa pengelolaan keuangan dana desa di DesaDulamayo Barat, Pilohayanga, dan Pilohayanga Barat Kecamatan Telaga Kabupaten Gorontalo belum sesuai dengan Peraturan Mentri dalam Negeri Nomor 113 Tahun 2014. Terdapat pada tahap pelaksanaan Desa Dulamayo Barat pada pasal 25 ayat 2 yaitu bendahara desa tidak menyimpan uang dalam kas desa pada jumlah tertentu dalam rangka memenuhi kebutuhan operasional pemerintah desa kemudian pasal 26 ayat 3 yaitu tidak membuat penggunaan biaya tak terduga yang harus dibuat RAB telah disahkan Kepala Desa, serta Tahap Pertanggungjawaban pada pasal 40 yaitu tidak menginformasikan penggunaan dana desa tahun 2018 kepada masyarakat hal ini terjadi karena kurangnya kemampuan sumber daya manusia serta keterbasan akses yang mereka miliki sedangkan untuk Desa Pilohayanga dan Pilohayanga Barat pasal 26 ayat 3 tidak sesuai karena tidak menggunakan biaya tak terduga.

Analisis Pengelolaan Dana Desa Yusup, Mercy; Abdullah, Julie; Hasan, Wahyudin
JRAK: Journal of Accounting Research and Computerized Accounting Vol 10 No 2 (2019): JRAK: Jurnal Riset Akuntansi dan Komputerisasi Akuntansi
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Islam 45

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33558/jrak.v10i2.1753

Penelitian ini dilakukan untuk mengetahui bagaimana proses pengelolaan keuangan dana desa di desa Dulamayo Barat, Pilohayanga, dan Pilohayanga Barat Kecamatan Telaga Kabupaten Gorontalo apakah sudah sesuai dengan Peraturan Mentri dalam Negeri Nomor 113 Tahun 2014 dengan menggunakan pengumpulan data dilakukan dengan pengamatan langsung dilapangan dan dengan wawancara. Teknik analisis data yang digunakan dalam penelitian ini adalah analisis deskriptif kualitatif. Hasil penelitian menunjukkan bahwa pengelolaan keuangan dana desa di DesaDulamayo Barat, Pilohayanga, dan Pilohayanga Barat Kecamatan Telaga Kabupaten Gorontalo belum sesuai dengan Peraturan Mentri dalam Negeri Nomor 113 Tahun 2014. Terdapat pada tahap pelaksanaan Desa Dulamayo Barat pada pasal 25 ayat 2 yaitu bendahara desa tidak menyimpan uang dalam kas desa pada jumlah tertentu dalam rangka memenuhi kebutuhan operasional pemerintah desa kemudian pasal 26 ayat 3 yaitu tidak membuat penggunaan biaya tak terduga yang harus dibuat RAB telah disahkan Kepala Desa, serta Tahap Pertanggungjawaban pada pasal 40 yaitu tidak menginformasikan penggunaan dana desa tahun 2018 kepada masyarakat hal ini terjadi karena kurangnya kemampuan sumber daya manusia serta keterbasan akses yang mereka miliki sedangkan untuk Desa Pilohayanga dan Pilohayanga Barat pasal 26 ayat 3 tidak sesuai karena tidak menggunakan biaya tak terduga.

PENGARUH BUDAYA ORGANISASI, MOTIVASI DAN LINGKUNGAN KERJA TERHADAP KINERJA PEGAWAI PADA KANTOR PERWAKILAN BANK INDONESIA PROVINSI GORONTALO Suaiba, Haidar Rizki; Abdullah, Julie; Suyanto, Moh. Afan; Karundeng, Deby Rita

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This study aims to determine and analyze the influence of organizational culture on employee performance, the influence of motivation on employee performance, the influence of the work environment on employee performance and the influence of organizational culture, motivation and work environment on employee performance at the Bank Indonesia representative office Gorontalo.The population that is used as the research target is the parties related to the employee's performance as many as 42 people, and all of them become respondents using multiple linear regression analysis models.Based on the results of statistical analysis through the SPSS Program, it shows that together the three independent variables, namely: organizational culture, motivation and work environment have a positive and significant influence on employee performance While partially it is found that the work environment has a dominant significant influence on employee performance at the Bank Indonesia representative office Gorontalo.

PENGARUH BEBAN KERJA DAN WORKLIFE BALANCE TERHADAP STRES KERJA KARYAWAN PT. BANK DANAMON INDONESIA, TBK. CABANG GORONTALO Paramata, Mohamad Rolli; Yakup, Yakup; Abdullah, Julie; Runtukahu, Resita Olivya
JURNAL DIMENSI Vol 13, No 2 (2024): JURNAL DIMENSI (JULI 2024)
Publisher : Universitas Riau Kepulauan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33373/dms.v13i2.6290

This study aims to analyze the influence of workload and worklife balance on employee job stress at PT. Bank Danamon Indonesia, Tbk. Gorontalo Branch. The data used in this study were sourced from questionnaire responses. The population of the study consisted of 59 respondents using a census method. The analytical technique used was multiple regression analysis. The findings of this study are (1) workload has a positive and significant effect on job stress, (2) worklife balance has a positive and significant effect on job stress, (3) workload has a positive and significant effect on worklife balance.

ANALISIS EFEKTIVITAS DAN EFISIENSI PENGELOLAAN DANA PENYERTAAN DESA TERHADAP PENDAPATAN ASLI DESA (PADes) DARI BAGI HASIL USAHA BUMDES (Studi Pada Badan Usaha Milik Desa Di Kecamatan Mananggu Kabupaten Boalemo) Abdullah, Julie; Hasanuddin, Hasanuddin; Lamuda, Ilyas; Gude, Maksum
JSAP : Journal Syariah and Accounting Public Vol 7, No 1 (2024): Juli 2024
Publisher : Program Studi Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31314/jsap.7.1.51-64.2024

This study aims to analyze the effectiveness and efficiency of village participation fund management on village original income from business sharing results, focusing on Village-Owned Enterprises (BUMDes) in Mananggu Sub-District, Boalemo Regency. The research method employed is Mixed Method Exploratory Design, integrating both quantitative and qualitative approaches. The research findings indicate that the management of village participation funds in BUMDes in Mananggu Sub-District from 2018 to 2022 is categorized as ineffective and inefficient based on the quantitative approach, with an average effectiveness value of 38.95 and an average efficiency value of 183.4. Qualitative research reveals several factors contributing to the poor management of BUMDes businesses, including low integrity of managers, limited human resource capabilities in managing businesses and identifying market opportunities, as well as the predominant use of participation funds for operational purposes rather than business unit capital development. Moreover, inadequate supervision by the village government, particularly in periodically evaluating managerial performance, also contributes to the low effectiveness and efficiency of village participation fund management.

Faktor-Faktor Yang Mempengaruhi Kualitas Informasi Laporan Keuangan Pada RSUD dr. MM. Dunda Limboto Kabupaten Gorontalo Abdullah, Winarsih; Abdullah, Julie; Saprudin, Saprudin; Ibrahim, Ismail
JSAP : Journal Syariah and Accounting Public Vol 7, No 2 (2024): Desember 2024
Publisher : Program Studi Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31314/jsap.7.2.79-92.2024

Penelitian ini bertujuan untuk menganalisis pengaruh standar akuntansi pemerintahan, sumber daya manusia, sistem pengendalian internal, dan teknologi informasi terhadap kualitas informasi laporan keuangan pada BLUD RSUD dr. M.M. Dunda Limboto Kabupaten Gorontalo. Sampel dalam penelitian ini adalah sebanyak 51 orang yang terdiri dari Direksi, Kepala Bagian, Kepala Sub Bagian dan Staf Pengelola Keuangan. Analisis data yang digunakan pada penelitian ini adalah analisis regresi linier berganda. Hasil penelitian menunjukkan bahwa Standar Akuntansi Pemerintahan (SAP) dan Teknologi Informasi (TI) berpengaruh positif dan signifikan terhadap Kualitas Informasi Laporan Keuangan. Sementara untuk Sumber Daya Manusia (SDM) dan Sistem Pengendalian Internal (SPI) tidak memiliki pengaruh secara signifikan terhadap Kualitas Informasi Laporan Keuangan pada RSUD dr. M.M. Dunda Limboto Kabupaten Gorontalo.

The Influence of Professional Ethics and Government Accounting Standards on the Quality of Financial Reporting in Gorontalo Regency Dahu, Marlina Ak.; Abdullah, Julie; Saprudin; Junus, Onong; Hasan, Wahyudin
Basic and Applied Accounting Research Journal Vol 5 No 1 (2025): Basic and Applied Accounting Research Journal
Publisher : Future Science

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

This study aims to analyze the influence of professional ethics and government accounting standards on the quality of financial reports in Gorontalo Regency. The research employs a regression model. The results show that both professional ethics and government accounting standards collectively have a significant impact on the quality of financial reports. Partial tests also indicate that each independent variable has a positive and significant effect on the quality of financial reports. The determination test (R2) results indicate that professional ethics and government accounting standards can explain approximately 64% of the variation. In conclusion, the application of good professional ethics and appropriate government accounting standards plays an important role in enhancing accountability and transparency in public financial management.

An Analysis of Financial Distress in Village-Owned Enterprises (BUM Desa) in Gorontalo Regency Djou, Nurmat; Abdullah, Julie; Junus, Onong; Saprudin, Saprudin
International Journal Of Education, Social Studies, And Management (IJESSM) Vol. 5 No. 2 (2025): The International Journal of Education, Social Studies, and Management (IJESSM)
Publisher : LPPPIPublishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52121/ijessm.v5i2.776

This study aims to analyze the financial distress conditions of Village-Owned Enterprises (BUM Desa) in Gorontalo Regency. This research uses a quantitative approach with descriptive data analysis techniques using the Springate S-Score model. Data collection was conducted through documentation methods, including stages such as collecting financial reports, performing financial ratio analyses, conducting financial distress analysis, and drawing research conclusions. The financial report data analyzed spans five years (2019–2023), constituting a time-series dataset. The results of the study indicate that, in general, BUM Desa in Gorontalo Regency are not experiencing financial distress. Of the six BUM Desa analyzed, three consistently demonstrated sound financial health over the five-year period, two exhibited fluctuations in financial performance but overall remained within the healthy category, and only one showed a low Springate score. However, this score was not sufficient to classify the enterprise as significantly distressed, as it continued to demonstrate ongoing business activities and adequate liquidity. Thus, it can be concluded that, overall, BUM Desa in Gorontalo Regency are in a financially healthy condition.

Pengaruh Akuntabilitas Dan Transparansi Pengelolaan Keuangan Daerah Terhadap Kinerja Pemerintah Daerah Kabupaten Gorontalo Veronica Wongkar, Filly; ., Saprudin; Masiaga, Novaliastuti; Abdullah, Julie; Nurannisa Hippy, Mega
Jurnal Ekonomika Dan Bisnis (JEBS) Vol. 4 No. 4 (2024): Juli-Agustus
Publisher : CV. ITTC INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47233/jebs.v4i4.1908

This study aims to analyze the influence of accountability and transparency in the management of regional finances on the performance of the Gorontalo District Government. The research employs a multiple linear regression model to examine the relationship between independent and dependent variables. The results indicate that accountability has a significant positive impact on government performance; higher levels of accountability in governance lead to better government performance. Transparency also shows a significant positive effect on government performance; openness and transparency in governance contribute to enhancing government performance. Both accountability and transparency are critical factors determining government performance; enhancing both accountability and transparency together will significantly improve government performance

Pengaruh Kompetensi, Independensi, dan Etika Profesi Terhadap Kualitas Audit Di Inspektorat Provinsi Gorontalo Hasan, Meryanti; ., Saprudin; Masiaga, Novaliastuti; Abdullah, Julie; Hasan, Wahyudin
Jurnal Ekonomika Dan Bisnis (JEBS) Vol. 4 No. 5 (2024): September - Oktober
Publisher : CV. ITTC INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47233/jebs.v4i5.1981

This study aims to analyze the impact of competence, independence, and professional ethics on audit quality at the Inspectorate of Gorontalo Province. A quantitative approach was employed using a census sampling method, involving 54 auditors. Data were collected through questionnaires and analyzed using multiple linear regression with SPSS. The partial test results show that competence, independence, and professional ethics each have a significant effect on audit quality. Auditors with high competence can accurately identify and report audit findings. Good independence ensures objectivity without external influence, and strong professional ethics maintain the integrity of auditors. The simultaneous test results indicate that these three variables collectively have a significant effect on audit quality, with an R square value of 0.661, meaning that 66.1% of audit quality is influenced by competence, independence, and professional ethics. This underscores the importance of strengthening these three factors to improve audit quality at the Inspectorate of Gorontalo Province.

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