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All Journal Humanus: Jurnal ilmiah Ilmu-ilmu Humaniora SEIKO : Journal of Management & Business YUME : Journal of Management Jurnal Ilmiah Edunomika (JIE) Jurnal Akuntansi dan Keuangan Jurnal Sibermas (Sinergi Pemberdayaan Masyarakat) Economics and Digital Business Review JSAP : Journal Syariah and Accounting Public JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) Al-Buhuts (e-journal) Jurnal Ilmiah Akuntansi Keuangan dan Bisnis Mopolayio : Jurnal Pengabdian Ekonomi Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Jurnal Mahasiswa Akuntansi Multidisciplinary Indonesian Center Journal Atestasi : Jurnal Ilmiah Akuntansi
Mattoasi, Mattoasi
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Religion Agriculture, Biological Sciences & Forestry Arts Humanities Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Medicine & Pharmacology Public Health Social Sciences Other

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Pengaruh Kualitas Produk, dan Penerapan Sistem Pembayaran Quick Response Code Indonesia Standard (Qris), dan Citra Merek Terhadap Pendapatan Penjualan UMKM di Kota Gorontalo Murslim, Rajul; Noholo, Sahmin; Mattoasi, Mattoasi
YUME : Journal of Management Vol 8, No 2 (2025)
Publisher : Pascasarjana STIE Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/yum.v8i2.8932

Abstract

Tujuan dari penelitian ini adalah untuk mengetahui pengaruh kualitas produk, penerapan sistem pembayaran Qris dan Citra merek terhadap penjualan pendapatan umkm. penelitian ini menggunakan jenis penelitian kuantitatif dengan metode non probability sampling dengan teknik purposive sampling. Teknik analisis data dalam penelitian ini adalah analisis kuantitatif, dengan menggunakan uji t statistic, uji f statistic, dan uji koefisien determinasi (adjusted R Square dengan menggunakan IBM SPSS for windows. Hasil penenlitian ini menunjukan bahwa kualitas produk berpengaruh prositif terhadap pendapatan penjualan umkm dikota Goronralo, dan Penerapan sistem pembayaran Qris berpengaruh positif dan signifikan terhadap pendapatan penjualan umkm dikota Gorontalo, Serta Citra merekberpengaruh positif dan signifikan terhdap pendapatan penjualan Umkm serta secara simultan kualitas produk, sistem penerapan Qris, dan citra merek berpengaruh positif dan signifikan terhadap pendapatan penjualan umkm dikota Gorontalo dengan nilai determinasi sebesar 42,1% sedangkan sisanya 57,9% disebabkan oleh faktor-faktor lain yang tidak dianalisis dalam penelitian ini Kata Kunci: Kualitas Produk, Sistem Pembayaran Qris, Citra Merek Pendapatan UMKM
Penerapan Sistem Pengendalian Intern Pemerintah (Spip) Dan Standar Operasional Prosedur (Sop) Terhadap Pencegahan Fraud Pada Pengelolaan Dana Desa (Studi Pada Desa Di Kecamatan Wanggarasi Kabupaten Pohuwato) Wahyuni, Wahyuni; Mattoasi, Mattoasi; Monoarfa, Valentina
Economics and Digital Business Review Vol. 5 No. 1 (2024): Agustus - January
Publisher : STIE Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/ecotal.v5i1.1011

Abstract

Study This aim Forknow influence application system government internal controls and standards operational procedure to prevention fraud in village fund management in the District Wanggarasi, Regency Pohuwato. Method used in study This is method quantitative, with spread questionnaire to 35 respondents. Research results show in a way Partial variable system government internal control and variables standard operational procedure to prevention fraud in village fund management with magnitude influence 87%, meanwhile the rest that is of 13% is influence other existing variables in structure theory But No tested in study This like Professional Audit, Competency Human Resources and Good Corporate Governance as well variable other existing ones relationship with prevention village fund management fraud.
Analisis Efektivitas dan Efisiensi Penerimaan Pajak Daerah dalam Upaya Meningkatkan Pendapatan Asli Daerah Kota Gorontalo Wahyu, Anggi; Mattoasi, Mattoasi; Lukum, Amir
Jurnal Mahasiswa Akuntansi Vol 2 No 3 (2023): JAMAK: Jurnal Mahasiswa Akuntansi (Desember)
Publisher : Program Studi S1 Akuntansi Jurusan Akuntansi, Fakultas Ekonomi Universitas Negeri Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37479/jamak.v2i3.110

Abstract

Tujuan penelitian ini yaitu untuk mengetahui efektivitas dan efisiensi pajak daerah Kota Gorontalo dan melihat bagaimana upaya Pemerintah Kota Gorontalo dalam meningkatkan PAD-nya. Jenis metode penelitian yang digunakan dalam penelitian ini dalam kuantitatif deskriptif dengan Teknik pengumpulan data menggunakan wawancara. Adapun data yang diperoleh berupa dokumentasi LRA Badan Keuangan Kota Gorontalo. Berdasarkan Hasil Penelitian diungkapkan bahwa efektivitas pajak daerah mengalami fluktuasi pada tahun 2017-2019 dengan rasio 99,89%, 88,25%, 89,97% dan mendapatkan kriteria efektif dan cukup efektif, namun pada tahun 2020 mengalami penurunan yang disebabkan oleh pandemi Covid-19 dengan rasio 64,60% sehingga mendapatkan kriteria kurang efektif, namun kembali naik pada tahun 2021 dengan rasio 83,94% dan mendapatkan kriteria cukup efektif. Sama halnya dengan rasio efektivitas, rasio efisiensi juga mengalami fluktuasi denagn rasio berturut-turut 2,93%, 5,39%, 5,08%, 4,59% dan 2,34% namun rasionya masih berada di bawah 20% atau dalam kategori sangat efisien.
Pencatatan Piutang pada Level Up Bistro Kota Gorontalo Ahmad, Siti Verogita; Mattoasi, Mattoasi; Taan, Hapsawati
Jurnal Mahasiswa Akuntansi Vol 2 No 3 (2023): JAMAK: Jurnal Mahasiswa Akuntansi (Desember)
Publisher : Program Studi S1 Akuntansi Jurusan Akuntansi, Fakultas Ekonomi Universitas Negeri Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37479/jamak.v2i3.114

Abstract

Penelitian ini bertujuan untuk mengetahui penerapan akuntansi dalam hal pencatatan piutang pada Level Up Bistro Kota Gorontalo. Penelitian menggunakan metode kualitatif. Dalam pengumpulan data dilakukan melalui observasi, wawancara dan dokumentasi. Hasil penelitian menunjukkan bahwa Level Up bistro tidak dilakukan pencatatan piutang dan langsung dimasukkan sebagai pendapatan jika sudah dibayar, berhubung juga pelanggan yang mengambil sudah saling kenal dengan pihak level up bistro dan juga cepat dibayarkan. Hal ini tentunya tidak sesuai dengan standar akuntansi yang berlaku dimana komponen piutang adalah elemen penting dalam proses penyusunan salah satu laporan keuangan serta berbanding terbalik dengan konsep pengakuan piutang.
Does the Actualization of Cultural Insights in the Accounting Curriculum Contribute to Students' Perceptions of Ethics? Amaliah, Tri Handayani; Pakaya, Lukman; Noholo, Sahmin; Niswatin, Niswatin; Yusuf, Nilawaty; Mattoasi, Mattoasi; Damity, Fatmawaty
Atestasi : Jurnal Ilmiah Akuntansi Vol. 7 No. 2 (2024): September
Publisher : Pusat Penerbitan dan Publikasi Ilmiah, FEB, Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57178/atestasi.v7i2.597

Abstract

This study examines the effect of culture-based accounting models on students' perceptions of ethics. This study used an experimental method using a post-test-only group design. Participants in this study were accounting students of Gorontalo State University in two classes of Business Ethics and Accountant Profession courses. The participants were classified into an experimental group (25 students) and a control group (16 students). This research proves that the integrated accounting learning model of cultural insights shapes students' perceptions of ethics. The results showed a significant difference between the perception of experimental group participants and control group participants. This is due to the different treatments given to the experimental group, which include cultural stimuli in the learning process of business ethics and the accountant profession, and not caused by differences between groups before the experiment. The results of this study also show that the influence of the integrated accounting learning process of cultural insights on students' perceptions of ethics is greater than the influence of differences between individuals on students' perceptions of ethics.
Mediasi Penerapan Community Based Tourism pada Pengaruh Kunjungan Wisata Terhadap Pendapatan Masyarakat di Objek Wisata Pantai Kabila Bone Usman, Usman; Mattoasi, Mattoasi; Taruh, Victorson
Al-Buhuts Vol. 20 No. 2 (2024): Al-Buhuts
Publisher : Institute Agama Islam Negeri (IAIN) Sultan Amai Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30603/ab.v20i2.4900

Abstract

Gorontalo is known as one of the provinces rich in natural beauty, especially in the marine tourism sector. The philosophy of life of its people who combine custom with sharia and uphold the values of local wisdom makes it even more attractive to tourists. The purpose of this study is to evaluate the impact of tourist visits and the application of the Community Based Tourism model on the level of community income. The research method used is quantitative, with data collection through questionnaires. The sampling technique used purposive sampling and as many as 86 respondents. Statistical data analysis used in this study is non-parametric with Partial Least Squares - Structural Equation Model (PLS-SEM) with SmartPLS Version 04 software application. The results of this study indicate that tourist visits have a positive and significant effect on community income at Bone Bolango beach tourism objects, tourist visits have a positive and significant effect on the application of the community-based tourism model at Bone Bolango beach tourism objects, the application of the community-based tourism model has a positive and significant effect on community income at tourist objects and tourist visits have a positive and significant effect on community income through the application of the Community Based Tourism model at Bone Bolango beach tourism objects.
Penetapan Biaya Upah Petani Jagung dalam Konsep Huyula: Studi Kasus di Desa Bukit Aren Gita Febriani Panigoro, Gita Febriani Panigoro; Mattoasi, Mattoasi; Siti Pratiwi Husain, Siti Pratiwi Husain
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 6 No. 5 (2024): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/alkharaj.v6i5.947

Abstract

This research departs from the phenomenon of wage-wage practices that occur in Bukit Aren Village using the local community's traditional system, namely the mutual cooperation system or in Gorontalo language known as "Huyula". Determining employee wage rates for each job is important because employees expect service rewards from the results of their work. Determining appropriate wage rates will have an impact on employee work results in accordance with the agreed provisions. This research is related to Management Accounting with the concept of determining employee/farmer wage rates using the Huyula concept in Bukit Aren Village. The method used to answer this research phenomenon is using qualitative methods and using researchers as the main instrument for several data sources, both document data and interview data. The research results show that the determination of wage rates using the Huyula concept is carried out by means of mutual remuneration for corn farmers. This determination is based on a tradition of mutual cooperation or commonly known as Huyula by corn farmers in Bukit Aren Village where the wages received by corn farmers are based on a work practice with the Huyula system or mutual cooperation where this practice is a work system that helps each other work in shifts or a system of labor exchange relationships. The land owner only provides food without wages, because the next day a system like this is a reciprocity between the two parties if the other party will carry out farming activities.
Pengaruh Pengawasan dan Akuntabilitas terhadap Penerapan Anggaran Berbasis Kinerja pada SKPD di Kabupaten Gorontalo Nurul Aulia Hasan; Mattoasi, Mattoasi; Monoarfa, Valentina Monoarfa
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 6 No. 5 (2024): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/alkharaj.v6i5.1495

Abstract

This research is related to the implementation of performance-based budgeting, so it is hoped that each use of the budget is in accordance with the organization's strategy, namely the organization's vision. The variable that is thought to have an influence on performance-based budget standards is the existence of elements of supervision and accountability. The method used is a quantitative method in measuring the influence of exogenous variables on indigenous variables. The research results show that supervision and accountability, both partially and simultaneously, have a positive and significant effect of implementing performance-based budgeting in SKPD in Gorontalo Regency.
PENERAPAN AKUNTANSI BERDASARKAN SAK EMKM PADA USAHA MIKRO DODOL JATON DI DESA REKSO NEGORO Putri, Ayu Anggita; Mattoasi, Mattoasi; Mendo, Andi Yusniar
JURNAL ILMIAH EDUNOMIKA Vol. 8 No. 1 (2024): EDUNOMIKA
Publisher : ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jie.v8i1.10439

Abstract

This study aims to describe the application accountancy based on SAK-EMKM in UMKM Dodol Jaton in Reksonegoro Village. This study used a qualitative method with a descriptive approach using primary data sources obtained directly from observation and interviews as well as documentation data. The research location is located at Dodol Li Tarni, Reksonegro Village. The results of the research conducted show that K UMKM Dodol Li Tarni Not yet apply recording accountancy based on applicable standards namely SAK EMKM. UMKM Dodol Li Tarni has apply accountancy in activity, however until moment This Still limited to stages collection proof transactions and records proof transaction without terminated with exists report finance Good report in a manner general nor report finance based on SAK EMKM. On research This researcher has do drafting report finance Dodol li Tarni is based on SAK EMKM which consists of from report position finance, profit losses and notes on report finance. With drafting the perpetrator business feel helped Because can know condition finance effort.
Pelatihan Manajemen Keuangan pada Usaha Penjualan Upiya Karanji di Kecamatan Tabongo Kabupaten Gorontalo Mattoasi, Mattoasi
Mopolayio : Jurnal Pengabdian Ekonomi Vol. 5 No. 1 (2025): Mopolayio : Jurnal Pengabdian Ekonomi Volume 5 Number 1 (November 2025) has bee
Publisher : Fakultas Ekonomi Universitas Negeri Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37479/mopolayio.v5i1.129

Abstract

Manajemen keuangan bagi setiap usaha seperti Usaha Upiya Karanji yang bertujuan untuk menggerakkan perekonomian negara. Tujuan pengabdian ini adalah membekali para pengusaha mengenai manajemen keuangan khususnya kalkulasi biaya produksi dan laporan laba rugi. Metode yang digunakan dalam pengabdian ini adalah ceramah dan dilanjutkan dengan sesi diskusi dua arah serta praktek penyusunan laporan biaya produksi dan laporan laba rugi. Hasil pengabdian menunjukkan bahwa setelah peserta mengikuti pelatihan manajemen keuangan maka diperoleh informasi bahwa para peserta mampu menyusun laporan biaya produksi dan laporan laba rugi.
Co-Authors Abdullah, Rahmatiya Addila, Nur Ahmad, Siti Verogita Amir Lukum, Amir Andi Yusniar Mendo Ayu Rakhma Wuryandini Chairunnisa, Siti Fajrin Damity, Fatmawaty Gita Febriani Panigoro, Gita Febriani Panigoro Hais Dama Hapsawati Taan Hasan, Nurul Aulia Jainuddin, Sitna Monoarfa, Valentina Monoarfa Mursalim, Rajul Murslim, Rajul Musue, Didiet Pratama Nani, Tri Herlina Nilawaty Yusuf Niswatin Nurhikmah Nurhikmah Nurul Aulia Hasan Pakaya, Lukman Putri, Ayu Anggita Rahim, Winda Ilyani Richa Reindra Anggraini S.Makur, Dharmawaty Sahmin Noholo Sahrudin, Nurwindi Sapeni, Aston Sisylia, Sisylia Siti Pratiwi Husain, Siti Pratiwi Husain Soekardi, Chyntia P.M. Suiton, Andini Syamsudin, Rose Shamsiah Syarwani Canon Tri Handayani Amaliah Usman Usman Valentina Monoarfa Victorson Taruh Wahyu, Anggi wahyuni wahyuni