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All Journal Jurnal Ekonomi Jurnal Mirai Management Syntax Literate: Jurnal Ilmiah Indonesia Journal of Economic, Bussines and Accounting (COSTING) PROFIT JURNAL MANAJEMEN INDUSTRI DAN LOGISTIK J-MAS (Jurnal Manajemen dan Sains) SEIKO : Journal of Management & Business Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan YUME : Journal of Management Jambura Science of Management Jambura Accounting Review Aksara: Jurnal Ilmu Pendidikan Nonformal Jurnal Pembelajaran Pemberdayaan Masyarakat (JP2M) Co-Value : Jurnal Ekonomi, Koperasi & Kewirausahaan JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) JAMBURA: JURNAL ILMIAH MANAJEMEN DAN BISNIS Jurnal Akuntansi AKUNESA Economic Reviews Journal Return : Study of Management, Economic and Bussines Innovative: Journal Of Social Science Research Paradoks : Jurnal Ilmu Ekonomi Mopolayio : Jurnal Pengabdian Ekonomi Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam RESLAJ: Religion Education Social Laa Roiba Journal Mandalika Journal of Business and Management Studies Jurnal Penelitian Pendidikan Indonesia Jurnal Mahasiswa Akuntansi Nomico Journal of Accounting, Economics, and Business Education International Journal of Economics Studies Multidisciplinary Indonesian Center Journal Journal of Ekonomics, Finance, and Management Studies Dhana International Journal of Economics and Management Research
Harun Blongkod
Universitas Negeri Gorontalo
Religion Agriculture, Biological Sciences & Forestry 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 Public Health Social Sciences Transportation Other

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Journal : Al-Kharaj: Jurnal Ekonomi, Keuangan

 1 
Pengaruh Perencanaan Terhadap Pembangunan Desa Dengan Pengelolaan Keuangan Sebagai Variabel Intervening: Studi di Kecamatan Wonosari Kabupaten Boalemo Provinsi Gorontalo Nurain Samsudin; Syarwani Canon; Harun Blongkod
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 7 No. 6 (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.v7i6.8147

Abstract

This study aims to analyze: (1) the influence of planning on village development, (2) the influence of financial management on village development, (3) the influence of planning on village financial management, and (4) the mediating role of financial management in the relationship between planning and village development in Wonosari District, Boalemo Regency, Gorontalo Province. This research employs a quantitative method using primary data obtained through questionnaires measured with a Likert scale. The sample was selected using purposive sampling technique. Data analysis was conducted using Structural Equation Modelling (SEM) with the assistance of SPSS and AMOS 24 software. The results of the study indicate that: (1) planning has a direct and positive effect on village development; (2) financial management has a direct and positive effect on village development; (3) planning has a direct and positive effect on village financial management; and (4) financial management significantly mediates the effect of planning on village development.
Penggunaan Laba dan Arus Kas untuk Memprediksi Kondisi Financial Distress: Studi Kasus pada Perusahaan Makanan dan Minuman yang Terdaftar di BEI Periode 2019-2022 Riko Angguda, Windy; Blongkod, Harun; Mahmud, Mulyani
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 6 No. 5 (2024): 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.v6i5.1199

Abstract

This research aims to examine the use of profits and cash flow in predicting financial distress conditions in food and beverage companies. This research uses quantitative descriptive analysis methods. Data was obtained from secondary data, namely data obtained from other parties in the form of published reports for the 2019-2022 period. The population of this research is all food and beverage companies listed on the Indonesian Stock Exchange. The number of samples in this research was 28 companies. The sampling method used was purposive sampling. The data was processed using Eviews 12. The results of this study show that profits have a significant effect on financial distress, while cash flow does not have a significant effect on financial distress in food and beverage companies listed on the Indonesia Stock Exchange. This research also states that profits and cash flow simultaneously influence financial distress.
Pengaruh Pengalaman Kerja, Kompetensi dan Independensi terhadap Kualitas Audit: Studi Kasus pada Kantor Inspektorat Daerah Kabupaten Se-provinsi Gorontalo Djafar, Gustin; Blongkod, Harun; Usman
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 6 No. 5 (2024): 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.v6i5.1215

Abstract

The results of this research show that (1) Work experience does not have a positive and significant effect on audit quality in district inspectorate offices in Gorontalo province. if the t-value or C.R is 0.551 < 1.660 or the P value is 0.582 > 0.05 then H1 is rejected, so it can be concluded that work experience has no positive and significant effect on audit quality in regional inspectorates in districts throughout Gorontalo Province. (2) Competence has a positive and significant effect on audit quality in district inspectorates throughout Gorontalo province. if the tvalue or C.R variable is 1.694 > 1.660 or the P value is 0.09 <0.05, then H2 is accepted, so it can be concluded that competency has an influence on audit quality in district inspectorates throughout Gorontalo Province. This shows that the better the competency, the better the quality of the audit that will be received. (3) Independence has a positive and significant effect on the quality of audits in district inspectorates throughout Gorontalo province. if the tvalue or C.R variable is 4.334 > 1.660 or the P value is *** < 0.05, then H2 is accepted, so it can be concluded that competency has an influence on audit quality in district inspectorates throughout Gorontalo Province. This shows that the better the competency, the better the audit quality that will be received. (4) Work experience, competence and independence have a positive and significant effect on audit quality at district regional inspectorate offices throughout Gorontalo province. The R-square value of the oxygen latent variable for the audit quality latent variable is 0.858 or 85.8%. meaning, the endogenous latent variable is simultaneously influenced or can be explained by the exogenous latent variable work experience, competence and independence by 85.8%. Meanwhile, the remaining 14.2% is explained by other variables outside the research model. Thus, it can be concluded that work experience, competence and independence simultaneously have a positive and significant effect on audit quality in regional inspectorate offices in the districts of Gorontalo Province.
Pengaruh Kompetensi Aparatur Desa dan Tingkat Pendidikan Terhadap Kualitas Laporan Keuangan Desa: Studi pada Desa-desa di Kecamatan Lemito, Kabupaten Pohuwato, Provinsi Gorontalo Refky Tooy; Harun Blongkod; Ikhlas UL Aqmal
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 7 No. 5 (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.v7i5.7156

Abstract

This research aims to analyze the influence of village apparatus competency and education level on the quality of village financial reports. Transparency, accountability and community participation in village financial management are important aspects in realizing good financial governance. However, various factors such as low competency of village officials and lack of relevant educational background can affect the quality of village financial reports. The research method used is a quantitative approach with data analysis techniques using Structural Equation Modeling (SEM) via AMOS software. The research sample consisted of village officials in Lemito District, Pohuwato Regency, Gorontalo Province. The research results show that the competence of village officials has a positive and significant effect on the quality of village financial reports with a t-value of 3.740 (p < 0.05). Likewise, the education level of village officials has a positive and significant influence on the quality of village financial reports with a t-value of 2.149 (p < 0.05). Simultaneously, village apparatus competency and education level explain 76.5% of the variation in the quality of village financial reports. These findings support agency theory which emphasizes the importance of accountability and transparency in village financial governance. Increasing the competence and education of village officials is a key factor in producing financial reports that are accurate, transparent and accountable. Therefore, the recommendation of this research is the need for training programs and increasing the capacity of village officials in the field of accounting and financial management in order to improve the quality of village financial reports.
Co-Authors Abdullah, Muhamad Rifandi Adam, Rahmi R. Adawiyah R. M. Bano Afriani Ekaputri R. Sidiki, Yayu Amir Lukum, Amir Andriyawan E. Karim Arsad, Rafli Asnun Aliwu Tomelo astuti, Windy Ayu Rakhma Wuryandini Bano, Adawiyah R. M. Daud, Nurmila Djafar, Gustin Fatmawati Sulaiman Fatmawaty Damiti Gaffar Gaffar Gaffar, Gaffar Gobel, Nabila H. Lamusu, Nur Fadhilah Hais Dama Helingo, Siti Nurdela Herlina Rasjid Hiola, Yustina Ibrahim, Gabriela Ikhlas Ul Aqmal Ikhlas Ul Aqmal Ikrayani, Ni Wayan Tika Karmila Karmila La Ode Muhamad Amar Lukman Pakaya Mahdalena Mahdalena Mahdalena Mahdalena Mahmud, Mulyani Mardiah Sikumbang Melizubaida Mahmud Mentari Rizki Sawitri Pilomonu Mii, Sri Panda Muhammad Alfero Muhammad Fikri Ramadhan Muliyani Mahmud Munafri, Nur Amalia Kartika Muzdalifah Muzdalifah Ni Komang Ayu Lia Susanti Nilawaty Yusuf Nita Y Adju Nurain Huda Nurain Samsudin Nuraini Nuraini Nurfadila Nurfadila Nurharyati Panigoro Nurlela M. Hasyim Paca, Nurjannah K. Pakaya, Brayenaldi Pakaya, Lukman Pakaya, Natasya Pratiwi Pakaya, Puput Pongayo, Annisa Pua, Astri Putri, Ani Radia Hafid Rahmawaty B. Ali Rasyid, Sitti Rizqi Aulia Ratna Daud Refky Tooy Regita Padmadiani Riko Angguda, Windy Rio Monoarfa Riska Tanani Risnanda Saefullah Al Chaedar Roy Hasiru Samuda, Wulan Ramadhanty Silvana Ahmad Siti Paratiwi Husain Siti Pratiwi Husain Siti Pratiwi Husain sudirman sudirman Surya Handrisusanto Ahmad Susanti, Ni Komang Ayu Lia Syahrul Rizky Hasan Syarwani Canon Tanani, Riska Tangahu, Windi Sukma Taufik Satriawan Parenrengi Tiara Kuilim Tilameo, Yuditia Tri Suci Katili Tuli, Hartati Ul Aqmal, Ikhlas Usman Usman Moonti Victorson Taruh Yuditia Tilameo Yusgiantoro, Yusgiantoro Zulfia K. Abdussamad