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All Journal Wahana Riset Akuntansi Jurnal Mirai Management SEIKO : Journal of Management & Business Martabe : Jurnal Pengabdian Kepada Masyarakat YUME : Journal of Management Jambura Accounting Review International Journal of Religious and Cultural Studies Aksara: Jurnal Ilmu Pendidikan Nonformal Tangible Journal Jurnal Sibermas (Sinergi Pemberdayaan Masyarakat) Economics and Digital Business Review Al-Buhuts (e-journal) Economic Reviews Journal Innovative: Journal Of Social Science Research Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam RESLAJ: Religion Education Social Laa Roiba Journal Jurnal Mahasiswa Akuntansi International Journal of Economics, Business and Innovation Research International Journal of Economics Studies Multidisciplinary Indonesian Center Journal Journal of Ekonomics, Finance, and Management Studies Jurnal Akuntansi Kontemporer As-Syirkah: Islamic Economic & Financial Journal
Ronald S. Badu
Universitas Negeri Gorontalo
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Medicine & Pharmacology Neuroscience Public Health Social Sciences Other

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Journal : Al-Buhuts (e-journal)

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Analisis Penerapan Akuntansi Pertanggungjawaban dalam Pengelolaan Dana Hibah di Lembaga Kesejahteraan Sosial Ummu Syahidah Gorontalo Abdullah, Yulianti; Nilawaty Yusuf; Ronald S. Badu
Al-Buhuts Vol. 19 No. 2 (2023): 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.v19i2.3547

Abstract

This study aimed to assess the extent to which accountability accounting is applied in the management of grant funds at the Ummu Syahidah Social Welfare Institution. The research method employed was descriptive qualitative. Data collection was carried out using observation, interviews, and documentation studies techniques. The Result of the study revealed that the implementation of responsibility accounting in the management of grant funds at the Ummu Syahidah Social Welfare Institution adhered to the requirements for responbility accounting and the interpretation of Financial Accounting Standars (ISAK 35), particularly in terms of organizational structure, planning/budgeting,implementation/control which were found to be properly implemented. However, the institution has yet to carry out cost classification/acoount code preparation and presentation of financial reports. Therefore, it is recommended that the institutions optimize the fulfilment of grant management requirements to establish trust among all paties
Analisis Akuntabilitas Pengelolaan Dana Punia di Pura Tirta Bhuana Sari, Gorontalo Kadek Ria Sudiantari; Ronald S. Badu
Al-Buhuts Vol. 19 No. 2 (2023): 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.v19i2.3855

Abstract

This study aims to find out: the process of managing punia funds at Thirta Bhuana Sarri Temple and also the form of accountability for managing punia funds, in this study researchers were directly involved in the research process. The research method used is a qualitative method with the theory of tri hita karana and also with the teachings of tattwam asi. Data obtained through interviews, observation, and documentation. The results of the study show that the process of managing punia funds is carried out according to the agreement of the people at Thirta Bhuana Sari Temple and also the four elements of accountability that are implemented, namely: accountability, transparency, responsiveness and control. The four elements of accountability have been carried out in a simple way for a long time. The element of accountability in the management of the punia fund concerns all people because the punia fund is a religious contribution given by the people in taluditi so that it can create a sense of mutual trust between the administrators and also the people at the Thirta Bhuana Sari Temple
Faktor-Faktor yang Mempengaruhi Kualitas Reviu Laporan Keuangan Pemerintah Daerah yang Dimemoderasi oleh Asistensi Keuangan Hasana, Nur Azlia; Mahdalena, Mahdalena; Ronald S. Badu
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.v20i2.4722

Abstract

This study aims to determine the effect of reviewer competence and time pressure on the quality of LKPD reviews moderated by financial assistance at the Inspectorate of North Gorontalo Regency and BPKP Gorontalo Province. The sampling technique used non-probability sampling of 84 APIP and primary data obtained from distributing questionnaires. The data were analyzed using the Structural Equation Model (SEM) with the Partial Least Square (PLS) approach using smart PLS 3.0 software. The results of this study indicate that reviewer competence has a positive and significant effect on the quality of LKPD reviews, time pressure has a negative and significant effect on the quality of LKPD reviews, financial assistance can moderate (strengthen) the effect of reviewer competence on the quality of LKPD reviews, and financial assistance can moderate (weaken) the effect of time pressure on the quality of reviews of LKPD North Gorontalo Regency.
Co-Authors Abas, Adnan R. Abas, Helmiyanto Abdullah, Yulianti Abjul, Rani Agnesia, Frisca Aulia Alatani, Aril Rahman Amaliah , Tri Handayani Anastasya Salsabila, Nanda Astuti, Divana Dwi Ayu, Desi Inggrid F. Dwi Bagusta, Ikram Fachru Bilondatu, Nazwa Syahrani Busa, Sri Wulandari Putri Dai, Sri Fatra Dinda Resti Umar Djafar, Mifta Rahmatia Djailani, Windiyastuti Djakaria, Tiara Al Banjary Elhasya, Tsaqipa Natasuarga Rahadiansah Firnando, Monika Agustina Footlia Iyona Friska R. Mile Gita Damyanti Hadji, Wilandari I. Hajiku, Nabila Halid, Ni’Ma Nurbait Hamdoko, Riby Tri Hasan, Cinta Claudya Hasana, Nur Azlia Helmiyanto Abas Hiola, Yustina I Luh Suryani Ibrahim, Rahmatia Putri Isa Ika Julianti Syahbudin Imani, Anisa Hilmi Nur Imran Rosman Hambali Ismail Suleman Juwita Kanon Kadek Ria Sudiantari Kango, Fahrezi Kango, Mohamad Itya Kanon, Juwita Karmila Usman Katili, Yuningsih Lailatulrahmi Rahman Latif, Flora Putri Latif, Muhamad Abdul Luli, Puput A. Madito, Moh. Fahrio Mahdalena Mahdalena Mahdalena Mahdalena Mahdalena Mahdalena Mahdalena Mandag, Andre Farel Mattoasi mattoasi mattoasi Mauke, Mohamad Farhan Mooduto, Rizky Muhamad Abdul Latif Muhamad Rifki Botutihe Botutihe Uno Muhammad Amir Arham Muhammad, Salwa Nursita Nazwa, Alicia Ni Kadek Dina Yuwinda Ni Kadek Radha Sukertiyani Ni Luh Ketut Sri Widiani Ni Made Sagita Satmanadika Nilawaty Yusuf Niswatin Nurharyati Panigoro Nurlan Nurlan Nurlan, Nurlan Pakaya, Inggrid Fanidya Polamolo, Nita Setiandini Puput A. Luli Putri, Amelia Ramadan, Sahrul Rani Abjul Razak, Siti Khairunnisa Abd. Rika Anggraini Rio Monoarfa Rizki Maulana, Muhammad Irfan Ruyani, Fawza Sahrul Ramadan Saskia, Saskia Satmanadika, Ni Made Sagita Seriawan, Sebastian Surya Siti Pratiwi Husain Sofyanti Antu Sohridayani, Sohridayani Sri Mulyani Ahmad Sri Wahyunengsi Uwete Sunge, Ibrahim Suryani, I Luh Syahbudin, Ika Julianti Tania Islamey Jahja Teguh, Fadelah Thiono, Alvin Reynaldo Tiara Al Banjary Djakaria Tri Handayani Amaliah Umar, Putri Nurdianingsih Amelia Usman Usman Usman Usman, Dwi Nadia Usman, Karmila Victorson Taruh Yusuf, Moch Rizky Fadhilah Yuwinda, Ni Kadek Dina Zabur, Alyawati Putri Kurniasih Zakaria, Siskawati A. Zulkifli Bokiu