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Hasan, Muhammad Hi
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Analisis Manajemen Keuangan Rumah Tangga Keluarga Nelayan di Kelurahan Mafututu Kota Tidore Kepulauan Yunus, Imran; Nur, Sari M; Hasan, Muhammad Hi
Jurnal Ilmiah Wahana Pendidikan Vol 10 No 23 (2024): Jurnal Ilmiah Wahana Pendidikan
Publisher : Peneliti.net

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.14579857

Abstract

Penelitian ini bertujuan untuk mengetahui penerapan manajemen keuangan pada rumah tangga keluarga nelayan, untuk mengetahui kendala dalam penerapan manajemen keuangan rumah tangga keluarga nelayan di Kelurahan Mafututu Kota Tidore Kepulauan. Penelitian ini menggunakan metode deskriptif kualitatif. Teknik pengumpulan data dengan cara observasi, wawancara dan dokumentasi. Model dan analisis data dengan tahapan reduksi data, penyajian data dan kesimpulan. Hasil Penelitian ini menunjukkan bahwa belum menerapkan manajemen keuangan rumah tangga keluarga nelayan di Kelurahan Mafututu Kota Tidore Kepulauan. Kendala yang terjadi dalam penerapan manajemen keuangan rumah tangga keluarga nelayan yaitu pendapatan yang tidak menentu, rendahnya ilmu pendidikan yang belum menguasai secara mendalam dan belum ada bimbingan karena rata-rata tamatan SD.
Analisis Pengelolaan Keuangan Desa Gita Raja Berdasarkan Permendagri No 20 Tahun 2018 Di Desa Gita Raja Kecamatan Oba Kota Tidore Kepulauan Hehakaya, Fadhillah Faya Azzala; Hasan, Muhammad Hi; Yunus, Imran
Jurnal Ilmiah Wahana Pendidikan Vol 11 No 7.D (2025): Jurnal Ilmiah Wahana Pendidikan 
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Abstract

This study aims to determine how village financial management is carried out in Gita Raja Village, Oba District, Tidore Islands City, based on Permendagri No. 20 of 2018. The main focus of this research is to analyze the application of the principles of transparency, accountability, participation, and orderly and disciplined budgeting in village financial management. Data analysis techniques use qualitative descriptive techniques by reducing data, presenting data, and drawing conclusions (verification), with data collection methods involving interviews with the Village Head, Village Secretary, and Finance Officer, as well as observation and documentation. The results of the study indicate that financial management in Gita Raja Village is generally in accordance with Permendagri No. 20 of 2018. Transparency is evident in the village government's active dissemination of information about the Village Budget (APBDesa) to the community through various media. Accountability is maintained through timely submission of accountability reports to the relevant authorities. Community participation is fostered through the Village Development Planning Meeting (Musrenbangdes), which involves residents in determining development priorities. Budget Discipline and Orderliness Gita Raja Village follows the established budget book and adheres to applicable procedures in budget management, although there are some challenges in financial management, such as a shortage of financial experts.
Analisis Efesiensi Dan Efektivitas Pengelolaan Pendapatan Daerah Dalam Meningkatkan Pertumbuhan Ekonomi Kota Tidore Kepulauan Tahun 2020-2021 Putri, Nahara Jelita; Hasan, Muhammad Hi; Majojo, Muhammad Yasin
Jurnal Ilmiah Wahana Pendidikan Vol 11 No 11.D (2025): Jurnal Ilmiah Wahana Pendidikan
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Abstract

This study aims to analyze the efficiency and effectiveness of Regional Revenue management—which includes the General Allocation Fund (DAU), Special Allocation Fund (DAK), and Regional Original Income (PAD)—and their contribution to the economic growth of Tidore Islands City in the 2020–2024 period. The study uses a qualitative method with efficiency ratio and effectiveness ratio analysis techniques based on budget realization data obtained from the Tidore Islands City BPKAD. The study results show that all components of regional revenue are inefficient, characterized by an efficiency ratio above 100 percent, reflecting high regional spending compared to revenue received. Conversely, the effectiveness level shows relatively good results, particularly the General Allocation Fund (DAU), which annually reaches its target and is in the effective category. The effectiveness of the Special Allocation Fund (DAK) and Regional Original Revenue (PAD) fluctuates but remains in the moderately effective to very effective category in some years. Regional economic growth shows a positive trend, particularly in 2024 with an achievement of 6.40 percent, although it is not yet fully supported by fiscal independence. These findings indicate that the economic growth of Tidore Islands City is more influenced by the effectiveness of budget absorption than the efficiency of its management. Thus, increasing the efficiency of regional revenue management is an important strategy to strengthen fiscal independence and encourage sustainable economic growth.
Pengaruh Standar Akuntansi Pemerintah, Kompetensi Sumber Daya Manusia, Dan Sistem Pengendalian Internal Terhadap Kualitas Laporan Keuangan Pemerintah Daerah Kota Tidore Kepulauan Rajak, Hasnawati Abd.; Hasan, Muhammad Hi; Yunus, Imran Hi
Jurnal Ilmiah Wahana Pendidikan Vol 11 No 11.D (2025): Jurnal Ilmiah Wahana Pendidikan
Publisher : Peneliti.net

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Abstract

This study aims to examine the Influence of Government Accounting Standards, Human Resource Competence, and Internal Control Systems on the Quality of Local Government Financial Reports. This type of research uses a quantitative approach, with a sample consisting of 78 respondents and the sampling technique employed is Purposive Sampling, which includes employees in the finance/accounting department and heads of agencies/SIPD operators in 39 Regional Apparatus Organizations (OPD) of Tidore Islands City. The results of the study show that: (1) The Government Accounting Standards variable partially has a positive and significant effect on the quality of financial statements, as evidenced by a t-value of 6.825 > t-table 1.992 and a significance value of 0.000 < 0.05. (2) The Human Resources Competence variable partially has a positive and significant effect on the quality of financial statements, as evidenced by a t-value of 2.864 > t-table 1.992 and a significance value of 0.005 < 0.05. (3) The Internal Control System variable partially has a positive and significant effect on the quality of financial statements, as evidenced by a t-value of 7.202 > t-table 1.992 and a significance value of 0.000 < 0.05. (4) Simultaneously, the variables of Government Accounting Standards, Human Resources Competence, and Internal Control System have a positive and significant effect on the quality of financial statements, as evidenced by an F-value of 194.787 > F-table 2.728 and a significance value of 0.000 < 0.05.
Co-Authors Hehakaya, Fadhillah Faya Azzala Majojo, Muhammad Yasin Nur, Sari M Putri, Nahara Jelita Rajak, Hasnawati Abd. Yunus, Imran Yunus, Imran Hi