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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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Analisis Pelaporan Keuangan Pada Bidang Pembangunan Desa Di Desa Mamunga’a Timur Kecamatan Bulawa kabupaten Bone Bolango Kango, Mohamad Itya; Mahdalena, Mahdalena; Badu, Ronald S.
Innovative: Journal Of Social Science Research Vol. 4 No. 6 (2024): Innovative: Journal Of Social Science Research
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/innovative.v4i6.17277

Abstract

Penelitian ini bertujuan untuk menganalisis pelaporan keuangan pada bidang pembangunan desa di Desa Mamunga’a Timur, Kecamatan Bulawa, Kabupaten Bone Bolango. Penelitian ini menggunakan metode kualitatif dengan pendekatan deskriptif. Data primer diperoleh dari Pemerintah Desa dan masyarakat Desa Mamungaa Timur, sedangkan data sekunder diperoleh dari arsip laporan keuangan desa. Teknik pengumpulan data meliputi observasi, wawancara, dan dokumentasi. Hasil penelitian menunjukkan bahwa pelaporan keuangan dalam bidang pembangunan desa, khususnya pelaksanaan Anggaran Pendapatan dan Belanja Desa, telah dilaksanakan sesuai dengan peraturan perundang-undangan yang berlaku. Selain itu, ditemukan adanya keterbukaan pemerintah Desa Mamungaa Timur dalam pengelolaan dan penggunaan anggaran desa. Hal ini juga tercermin dalam pelaporan realisasi kegiatan, di mana pemerintah desa melibatkan masyarakat dan Badan Permusyawaratan Desa (BPD) untuk menyampaikan laporan keuangan secara transparan. Pelaporan keuangan yang dilakukan telah memenuhi asas akuntabilitas pemerintahan.
Analisis Penerimaan Dana Kredit Usaha Rakyat (KUR) Pada UMKM pada PT. Bank BRI Unit Tapa Kota Gorontalo Gita Damyanti; Zulkifli Bokiu; Ronald S. Badu
Economic Reviews Journal Vol. 3 No. 3 (2024): Economic Reviews Journal
Publisher : Masyarakat Ekonomi Syariah Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56709/mrj.v3i3.309

Abstract

This research aims to find out whether there is an impact on providing people's business credit (KUR) to MSMEs at PT. Bank Rakyat Indonesia (Persero) Tbk. Tapa Unit Gorontalo Branch Office. This research uses qualitative methods with the data sources used, namely primary and secondary data. The data collection techniques used were observation, interviews and documentation. The object of this research is an analysis of the provision of people's business credit (KUR) funds to PT. BRI bank unit tapa Gorontalo city. The results of the research show that there is an assessment of the character of prospective customers at Bank BRI Tapa unit which is intended to determine the candidate's honesty and good faith in paying off or returning the loan, so that it will not cause difficulties for the bank in the future. The relationship between credit giver and credit recipient is a mutually beneficial cooperative relationship with the credit giver's trust in the credit recipient based on the credit recipient's credit rating. The procedures for granting and assessing credit by the banking world between the BRI Tapa unit and other banks are not much different. The difference may only lie in the procedures and requirements established with individual considerations. Settlement of bad debts in KUR credit at Bank BRI Unit cannot be resolved non-litigationally because Kur itself is a program from the government to make it easier for people who want to do business.
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.
Analisis Penentuan Tarif Air Minum Pada Perusahaan Umum Daerah (PERUMDA) Air Minum Muara Tirta Kota Gorontalo Ni Kadek Radha Sukertiyani; Mahdalena; Ronald S. Badu
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 6 No. 6 (2024): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah (in Press)
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/alkharaj.v6i6.2156

Abstract

This research aims to determine the water tariff used to meet reasonable operational costs and whether it is reasonable or not, so that it can be considered or used as a reference for setting tariffs in the future. This research uses descriptive quantitative research methods. The data source uses primary data, namely financial report data and secondary data obtained from PERMENDAGRI and PERDA. The data analysis technique in this research is descriptive quantitative analysis using Break Event Point (BEP) calculations, Benefit Cost Ratio (BCR) and water tariff determination calculations based on PERMENDAGRI Number 21 of 2020. Based on the research results, it was found that Perumda Muara Tirta, Gorontalo City, from 2020 to 2022, experienced significant losses or fluctuations of IDR 48,797,510,675, IDR 46,464,848,896, and IDR 47,038,918,920. Based on the feasibility calculation for Perumda Muara Tirta's drinking water tariff, Gorontalo City using the Benefit Cost Ratio (BCR), the BCR value is 0.99, 0.98 and 0.91 or less than 1, which means the company experiences losses due to water tariffs that do not meet the criteri worthy.
Analisis Pendapatan Objek Wisata dan Kontribusinya Terhadap Pendapatan Asli Daerah Kabupaten Bone Bolango Tahun 2020-2022 Sri Mulyani Ahmad; Ronald S. Badu; Victorson Taruh
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 5 No. 7 (2024): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v5i7.2249

Abstract

This research aims to analyze the level of income generated by tourist attractions in Bone Bolango Regency and to analyze the extent of the contribution of tourist attraction income levies to Regional Original Income in Bone Bolango Regency. The data source used in this research is secondary data sourced from time series data over a three year period, namely from 2020 to 2022. This research utilizes a documentation method that involves the use of secondary data, with a range of observations from 2020 to 2022. The secondary data used used comes from a report prepared by a related institution. The data analysis technique used in this research is quantitative descriptive analysis, namely by using the calculation of tourist attraction income and calculating the contribution of tourism levies to local original income using the Value Formatting method. The research results show that (1) After conducting research over the last three years, income from the Bone Bolango Regency tourist attraction has experienced stable growth. Total income during this period reached impressive figures, with an average amount during 2020 to 2022 of IDR. 674,056,515. This success reflects efforts to manage and increase the attractiveness of tourist destinations in Bone Bolango Regency. (2) After conducting research over the last three years, the contribution of tourism sector levies to the original regional income of Bone Bolango Regency has experienced fluctuations. The tourism sector managed to achieve an excellent contribution level with an average of 58.43% during 2020 to 2022. This success not only reflects the attractiveness of the Bone Bolango Regency tourist destination, but also the effectiveness of management strategies and positive engagement.
THE EFFECT OF ENVIRONMENTAL ACCOUNTING DISCLOSURE AND ENVIRONMENTAL PERFORMANCE ON FINANCIAL PERFORMANCE OF BANKING COMPANIES Friska R. Mile; Mahdalena; Ronald S. Badu
Multidisciplinary Indonesian Center Journal (MICJO) Vol. 3 No. 1 (2026): Vol. 3 No. 1 Edisi Januari 2026
Publisher : PT. Jurnal Center Indonesia Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62567/micjo.v3i1.1850

Abstract

This study aims to examine the effect of environmental accounting disclosure and environmental performance on the financial performance of banking companies listed on the Indonesia Stock Exchange during the period 2019–2023. This research employs a quantitative approach using secondary data obtained from annual reports and sustainability reports. The sample consists of eight banking companies selected through purposive sampling. Financial performance is measured using Return on Assets (ROA), environmental performance is measured using the Sustainable Banking Assessment (SUSBA) index, and environmental accounting disclosure is measured using the Environmental Disclosure Index (EDI). The data are analyzed using multiple linear regression analysis after passing classical assumption tests. The results indicate that environmental accounting disclosure has a positive and significant effect on financial performance. In addition, environmental performance also has a positive and significant effect on financial performance. These findings suggest that transparent environmental disclosure and the implementation of sustainable banking practices contribute to improved financial performance. Therefore, banking companies are encouraged to enhance environmental accounting disclosure and strengthen environmental performance as part of their sustainability strategy.
The Influence Of Business Capital And Pricing Strategies On The Business Income Of Karawo Artisans In Kota Utara District Sofyanti Antu; Tri Handayani Amaliah; Ronald S. Badu
International Journal of Economics, Business and Innovation Research Vol. 5 No. 01 (2026): December - January, International Journal of Economics, Business and Innovatio
Publisher : Cita konsultindo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63922/ijebir.v5i01.2783

Abstract

This study aims to analyze the influence of business capital and pricing strategies on the business income of karawo artisans in Kota Utara District. Karawo crafts are a superior product typical of Gorontalo which has high artistic and cultural value, but its development still faces constraints of limited capital and a price strategy that is not optimal. The study used a quantitative approach with a survey method of 30 karawo artisan respondents determined through purposive sampling techniques. Data processing was carried out using multiple linear regression analysis supported by validity, reliability, and classical assumption tests. The findings of the study resulted in a regression equation model, namely Y = 1.214 + 0.367X₁ + 0.412X₂. The partial test proved that business capital had a positive and significant influence on business income, which was evidenced by a t-calculated value of 2.585 greater than the t-table of 2.052. In addition, pricing strategies have also proven to have a positive and significant effect, with a t-count value of 2.964 which surpasses the t-table of 2.052. The simultaneous test showed that both variables simultaneously proved to have a significant effect, which was shown by the F-calculated value of 17.32 greater than the F-table of 3.35. Meanwhile, a determination coefficient of 0.562 shows that 56.2% of the variation in operating income can be explained by business capital and pricing strategies. This study concludes that increasing the income of karawo artisans requires strengthening business capital to increase production capacity and implementing pricing policies based on production costs, cultural values attached to products, and consumer purchasing power. The practical implications of this study emphasize the need for capital support and managerial assistance for karawo artisans for business sustainability and the preservation of local culture.
Implementasi PSAK 409 dalam Pencatatan, Pengakuan dan Penyaluran Dana Infak pada Baznas Kota Gorontalo Razak, Siti Khairunnisa Abd.; Teguh, Fadelah; Bilondatu, Nazwa Syahrani; Mandag, Andre Farel; Kango, Fahrezi; Alatani, Aril Rahman; Badu, Ronald S.
Jurnal Mahasiswa Akuntansi Vol 4 No 3 (2025): 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

Abstract

Penelitian ini bertujuan untuk menganalisis implementasi PSAK 409 dalam pencatatan, pengakuan, dan penyaluran dana infak pada BAZNAS Kota Gorontalo. Fokus penelitian diarahkan pada kesesuaian praktik pengelolaan dana infak dengan ketentuan standar akuntansi syariah guna mendukung transparansi dan akuntabilitas lembaga amil. Penelitian menggunakan pendekatan kualitatif deskriptif dengan pengumpulan data melalui wawancara, observasi, dan dokumentasi. Analisis data dilakukan melalui reduksi data, penyajian data, dan penarikan kesimpulan. Hasil penelitian menunjukkan bahwa BAZNAS Kota Gorontalo telah menerapkan PSAK 409 dalam proses penerimaan, pencatatan, pengakuan, dan penyaluran dana infak. Pemisahan dana infak, zakat, dan dana amil dilakukan sejak tahap awal serta didukung oleh sistem pencatatan ganda dan kelengkapan dokumen pendukung. Penyaluran dana dilaksanakan berdasarkan rencana kerja dan anggaran tahunan dengan mekanisme verifikasi dan pengendalian internal yang memadai. Temuan ini menunjukkan bahwa penerapan PSAK 409 mendukung pengelolaan dana infak yang tertib, transparan, dan dapat dipertanggungjawabkan
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 Djafar, Mifta Rahmatia Djailani, Windiyastuti Djakaria, Tiara Al Banjary Dzulkarnain Agung Mooduto 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 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