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All Journal BJRA (Bongaya Journal of Research in Accounting) Akrab Juara : Jurnal Ilmu-ilmu Sosial
Saifuddin, Abdullah
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Biochemistry, Genetics & Molecular Biology Chemistry Economics, Econometrics & Finance Medicine & Pharmacology

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Analisis Potensi Kawasan Ekowisata Dalam Meningkatkan Pendapatan Asli Daerah (PAD) Di Pulau Maitara Kota Tidore Kepulauan Saifuddin, Abdullah
Bongaya Journal of Research in Accounting (BJRA) Vol. 7 No. 2 (2024): Bongaya Journal of Research in Accounting
Publisher : STIEM BONGAYA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37888/bjra.v7i2.623

Abstract

This study is a quantitative research that aims to examine the influence of tourist attractions (X1), Number of Visitors (X2), lodging rental costs (X3) on the original income of the PAD (Y) region in this study using a data collection method by distributing questionnaires, interviews and documentation, the population in this study is Maitara island tourist objects and 60 people consisting of visitors to tourist attractions, The surrounding community and culinary sellers around the tourist object are the samples in this study, which uses the purposive sampling technique in collecting samples. The analysis tool used is the application of SPSS 23, a statistical test tool. The results showed that the variables of the coefficient of tourism objects had a positive value with a significant level 0,001<0,05, so that Ho accepted means tourist object (X1) has a significant effect on Regional Original Revenue (Y), The Number of Visitors coefficient has a positive value with a significant level 0,001< 0,05, so that Ho accepted means the number of visitors (X2) has a significant effect on Regional Original Revenue (Y), and the coefficient of Lodging rental costs at a significant level 0,020 > 0,05, so that Ho ditolak means the cost of lodging rent (X3) does not have a significant effect on Regional Original Revenue (Y), Thus the hypothesis is rejected.
Dampak Pandemi COVID-19 Terhadap Laporan Keuangan Pemerintah Daerah Saifuddin, Abdullah; Abdullah, Masgul
Bongaya Journal of Research in Accounting (BJRA) Vol. 5 No. 1 (2022): Bongaya Journal of Research in Accounting
Publisher : STIEM BONGAYA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37888/bjra.v5i1.325

Abstract

Penelitian ini bertujuan menganalisis laporan keuangan Pemerintah Kota Tidore Kepulauan pada masa pandemi Covid-19 dan mengeksplorasi pengelolaan anggaran pemerintah Kota Tidore Kepulauan daerah pada masa pandemi Covid 19 dan .Informan penelitian adalah pejabat pemerintahan yang terlibat langsung dalam penanganan covid-19 dan pejabat pengelolaan keuangan daerah. Metode yang digunakan adalah interaksi simbolik dengan memformulasikan penelitian pada I dan Me. I dan Me digunakan untuk mendalami diri manusia untuk mendapatkan makna dibalik sesuatu yang diyakininya. tentang pengelolaan anggaran dimasa covid-19. Hasil Penelitian ditemukan bahwa, Ikhtisar pencapaian target keuangan tahun 2020 adanya target yang tidak tercapai dikarenakan dampak dari pandemi covid-19 khususnya penerimaan PAD. Implementasi ekonomis, efisiensi, dan efektifitas laporan keuangan hanya dimaknai sebagai simbol Aturan covid-19. Dan tidak didefenisikan pada konteks yang lebih luas. Dari sisi I Simbolik interaksi yang diperlihatkan oleh pengambil kebijakan pada ruang-ruang dimana mereka berinteraksi selalu membawa simbol aturan covid-19. Laporan keuangan tentang ekonomis, efisien dan efektif, hanyalah undang-undang covid-19 semata dan tidak lebih dari itu. Dari sisi Me interaksi simbolik pemerintah kota Tidore Kepulauan lebih mengedepankan pemenuhan anggaran untuk kepentingan yang mendesak yaitu dengan mengutamakan kepentingan masyarakat di masa pandemi Covid-19.
PERANCANGAN SISTEM PENERIMAAN DAN PENGELUARAN KAS BERBASIS ANGGARAN KINERJA PADA KANTOR GUBERNUR PROVINSI MALUKU UTARA Saifuddin, Abdullah
Akrab Juara : Jurnal Ilmu-ilmu Sosial Vol. 4 No. 4 (2019)
Publisher : Yayasan Azam Kemajuan Rantau Anak Bengkalis

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Abstract

This study aims to determine the implementation of accounting information systems for cash receipts and disbursements in the Governor's Office of North Maluku Province. This research was conducted considering the issue of good governance is the most prominent demand in the management of public administration today. Traditional budgets need to be replaced with performance-based budget accounting information systems, bearing in mind that performance budgets have relevant benchmarks and are able to answer local government performance measures. The results of the research show that cash receipts originating from Regional Original Receipts (PAD), Balancing Funds from the center, and other legitimate other income that have fulfilled the procedures of the budget-based accounting information system performance can be seen through the use of documents, procedures for receiving money, and functions involved from receiving the money. Whereas for cash disbursements through interconnected procedures and forming a system consisting of SKO issuance procedures, SPP filing procedures, SPM issuance procedures, cash disbursement procedures, SPJ ratification procedures, and accounting recording procedures.
Co-Authors Abdullah, Masgul