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All Journal Wahana Riset Akuntansi Jurnal Mirai Management Journal of Economic, Bussines and Accounting (COSTING) 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) 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 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 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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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 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
Akuntansi Ijarah sebagai Solusi di Sektor Perhotelan: Studi Kasus Pada Hotel Elji Dai, Sri Fatra; Anggraini, Rika; Putri, Amelia; Hajiku, Nabila; Sunge, Ibrahim; Madito, Moh. Fahrio; Abas, Adnan R.; 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

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Abstract

Penelitian ini bertujuan untuk mengevaluasi penggunaan akad ijarah sebagai solusi yang sesuai dengan prinsip syariah di bidang perhotelan, dengan fokus pada Hotel Elji Syariah Gorontalo. Metode yang diterapkan dalam penelitian adalah deskriptif kualitatif dengan pendekatan studi kasus. Data dikumpulkan melalui observasi langsung dan wawancara dengan pemilik serta manajemen hotel. Temuan menunjukkan bahwa Hotel Elji secara konsisten menerapkan akad ijarah dalam operasionalnya dengan memanfaatkan dana internal pemilik dan menghindari sistem konvensional yang berbasis riba. Transaksi sewa kamar dan fasilitas hotel pada dasarnya telah mengikuti prinsip-prinsip ijarah yang sesuai dengan syariah, serta pembayaran non-tunai diarahkan melalui lembaga perbankan syariah. Namun, penelitian ini juga menemukan beberapa masalah, seperti pencatatan akuntansi yang masih dilakukan secara manual, dokumentasi kontrak ijarah yang belum optimal, serta belum adanya Dewan Pengawas Syariah yang formal. Secara keseluruhan, penerapan ijarah di Hotel Elji telah mendukung kepatuhan terhadap syariah dan stabilitas operasional hotel, meskipun masih memerlukan perbaikan dalam aspek administrasi, pencatatan akuntansi yang sesuai dengan PSAK 407, serta pengelolaan pengawasan syariah agar implementasinya bisa lebih efektif dan berkelanjutan
SOSIALISASI PENERAPAN BLUE ACCOUNTING DALAM PENINGKATAN EFEKTIVITAS PENGELOLAAN OBJEK WISATA DI DESA BOTUTONUO Tri Handayani Amaliah; Ronald S. Badu; Karmila Usman; Juwita Kanon
Martabe : Jurnal Pengabdian Kepada Masyarakat Vol 6, No 11 (2023): Martabe : Jurnal Pengabdian Kepada Masyarakat
Publisher : Universitas Muhammadiyah Tapanuli Selatan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31604/jpm.v6i11.4113-4119

Abstract

Desa Botutonuo merupakan salah satu desa yang terdapat di Kawasan Teluk Tomini di Provinsi Gorontalo. Selain produksi ikan yang melimpah, Teluk Tomini juga memiliki keunggulan pada bidang pariwisata. Salah satunya yang terdapat di Desa Botutonuo yang bernama Pantai Indah Botutonuo. Pengabdian ini bertujuan untuk memberikan sosialisasi kepada kelompok masayarakat sadar wisata di desa Botutonuo mengenai penerapan blue accounting. Implementasi blue accounting mencakup pengelolaan wisata Pantai Indah Botutonuo. Kegiatan pengabdian ini berangkat dari permasalahan yang dihadapi oleh Desa Botutonuo, khususnya terkait dalam pengelolaan obyek wisata. Keterbatasan pengetahuan dan pengalaman yang dimiliki oleh kelompok wisata di Desa Bitutonuo menjadikan pengelolaan wisata Pantai Indah yang dimiliki oleh desa belum dilakukan secara maksimal. Hal ini mengakibatkan potensi yang terdapat dalam Wisata Pantai Botutonuo belum dapat membantu dalam memberikan kontribusi yang berarti bagi perekonomian desa. Metode pendekatan yang dilakukan dalam kegiatan ini adalah untuk menyelesaikan permasalahan yang dihadapi mitra, yaitu melalui pendekatan FGD (Focus Group Discussion). Metode yang digunakan adalah edukasi penerapan blue accounting pada wisata Pantai Indah Botutonuo, meliputi pengelolaan ekosistem objek wisata dan pengelolaan pendapatan Wisata Pantai Botutonuo. Kegiatan pengabdian ini merupakan upaya sharing ilmu tentang konsep blue accounting khususnya dalam pengelolaan objek wisata Pantai Indah Botutonu secara berkelanjutan. Kegiatan ini juga didedikasikan untuk membentuk karakter mandiri masyarakat pesisir menuju desa sejahtera.
Analisis Modal Kredit Usaha Rakyat dalam Meningkatkan Perkembangan UMKM dI Kota Tengah: Studi Kasus UMKM Dwi Laundry dan Toko Olfan Dinda Resti Umar; Ronald Soemitro Badu; Yustina Hiola
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 7 No. 1 (2025): 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.v7i1.4520

Abstract

This study aims to determine the ideal working capital for MSMEs in the Central City District. The research used a quantitative approach with descriptive methods. The sample in this study was two MSMEs where data collection used observation, interviews and documentation. The data analysis technique uses debt ratio analysis, maximum loan analysis and calculation analysis of business capital sources from loans. The results showed that People’s Business Credit capital has a positive impact on improving the income and operations of MSMEs. Dwi Laundry and Toko Olfan recorded increased revenues thanks to the use of People's Business Credit capital, which allowed for increased operational capacity and improved financial performance from year to year. However, the research also found that MSME owners tend to use business income for personal purposes, which leads to confusion between personal and business finances and hinders strategic decision-making.
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
Studi Literatur Peranan Informasi Akuntansi Syariah dalam Pelaporan Penyaluran Dana Pemberdayaan Ekonomi Mustahik pada Baznas Monika Agustina Firnando; Cinta Claudya Hasan; Flora Putri Latif; Salwa Nursita Muhammad; Alvin Reynaldo Thiono; Ronald S. Badu
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 mengkaji peranan informasi akuntansi syariah dalam pelaporan penyaluran dana pemberdayaan ekonomi mustahik pada Badan Amil Zakat Nasional (BAZNAS) melalui pendekatan studi literatur. Metode penelitian menggunakan telaah sistematis terhadap literatur ilmiah dan dokumen resmi yang relevan, termasuk laporan keuangan BAZNAS serta standar akuntansi syariah, untuk menganalisis praktik pelaporan dan kendala yang dihadapi. Hasil kajian menunjukkan bahwa penyajian informasi akuntansi syariah yang sesuai dengan standar berperan penting dalam meningkatkan transparansi, akuntabilitas, dan kredibilitas pelaporan zakat, sekaligus mendukung evaluasi efektivitas program pemberdayaan mustahik. Meskipun demikian, terdapat tantangan dalam implementasi pelaporan yang mencakup keterbatasan pemahaman SDM, sistem pelaporan yang belum terintegrasi, serta variasi tingkat keterbukaan antara unit BAZNAS. Temuan ini menunjukkan perlunya peningkatan kualitas informasi akuntansi syariah untuk mendukung pengelolaan zakat yang lebih profesional, akuntabel, dan berkelanjutan sesuai prinsip syariah.
Co-Authors Abas, Adnan R. Abas, Helmiyanto Abdullah, Yulianti Abjul, Rani Agnesia, Frisca Aulia Aishasy Jumarni Bakari Alatani, Aril Rahman Alvin Reynaldo Thiono Amaliah , Tri Handayani Anastasya Salsabila, Nanda Andi Reysha Astuti, Divana Dwi Ayen Ezra N. Sirwan Ayu, Desi Inggrid F. Dwi Bagusta, Ikram Fachru Bilondatu, Nazwa Syahrani Busa, Sri Wulandari Putri Cinta Claudya Hasan Dai, Sri Fatra Dinda Resti Umar Djafar, Mifta Rahmatia Djailani, Windiyastuti Djakaria, Tiara Al Banjary Elhasya, Tsaqipa Natasuarga Rahadiansah Faldaria Ahmad Fikran Djakatara Finkqa Rizky Rahma A. Taha Flora Putri Latif Footlia Iyona Gita Damyanti Hadji, Wilandari I. Hajiku, Nabila Hamdoko, Riby Tri Hardianty Anastasyah Hasana, Nur Azlia Helmiyanto Abas Hiola, Yustina I Luh Suryani Ibrahim, Rahmatia Putri Isa Ika Julianti Syahbudin Imani, Anisa Hilmi Nur Imran Rosman Hambali Irawaty Musa Irmatul Jannah Ismail Suleman Juwita Kanon Kadek Ria Sudiantari Kango, Fahrezi Kango, Mohamad Itya Kanon, Juwita Karmila Usman Katili, Yuningsih Lailatulrahmi Rahman Latif, Muhamad Abdul Luli, Puput A. Madito, Moh. Fahrio Magfirah Y. Tarakuku Mahdalena Mahdalena Mahdalena Mahdalena Mahdalena Mahdalena Mahdalena Mandag, Andre Farel Marsa Mahmud Mattoasi mattoasi mattoasi Mauke, Mohamad Farhan Monika Agustina Firnando Mooduto, Rizky Muhamad Abdul Latif Muhamad Rifki Botutihe Botutihe Uno Muhammad Amir Arham 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 Dwi Hardiati Putri Fauziah F. Taludio Putri Jesica Ramadan, Sahrul Rani Abjul Razak, Siti Khairunnisa Abd. Regina Putri Ismail Rika Anggraini Rio Monoarfa Ruyani, Fawza Sahmin Noholo Sahrul Ramadan Salwa Nursita Muhammad Saskia, Saskia Satmanadika, Ni Made Sagita Seriawan, Sebastian Surya Siti Pratiwi Husain Sofyanti Antu Sohridayani, Sohridayani Sri Mulyani Ahmad Sri Wahyunengsi Uwete Sulistiani Mekar Ali Sunaialuna Lihu Sunge, Ibrahim Suryani, I Luh Syafitri Hamzah Syahbudin, Ika Julianti Tania Islamey Jahja Teguh, Fadelah Tiara Al Banjary Djakaria Tri Ayu Sagita Kadir Tri Handayani Amaliah Usman Usman Usman Usman, Dwi Nadia Usman, Karmila Victorson Taruh Widyawati Saleh Yezha Aulia Makalalag Yusuf, Moch Rizky Fadhilah Yuwinda, Ni Kadek Dina Zabur, Alyawati Putri Kurniasih Zakaria, Siskawati A. Zulkifli Bokiu