Article Per Year (5 Year)
p-Index From 2021 - 2026
9.255
P-Index
This Author published in this journals
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) Jurnal Akuntansi, Manajemen dan Ilmu Ekonomi (JASMIEN) 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 Journal of Artificial Intelligence and Digital Business 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 Nomico Dhana
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 Electrical & Electronics Engineering Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Transportation Other

Published : 69 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 3 Documents
Search
Journal : International Journal of Economics Studies

 1 
Transparency of Costs and Competence of Village Apparatus Towards the Quality of Village Financial Reports (Study on Villages in Boalemo Regency, Gorontalo Province) Abdullah, Muhamad Rifandi; Blongkod, Harun; Pakaya, Lukman
International Journal of Economics Studies Vol. 2 No. 1 (2025): International Journal of Economics Studies
Publisher : Raudhah Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59613/zfvk3n80

Abstract

This study examines the effect of cost transparency and the competence of village apparatus on the quality of village financial reports, focusing on villages in Boalemo Regency, Gorontalo Province. The research employs a quantitative method, using primary data collected through questionnaires with Likert scale measurements. A total of 117 respondents from various sub-districts in Boalemo Regency were selected using a saturated sampling technique. The data analysis was conducted using Structural Equation Modeling (SEM), processed through the AMOS 24 software. The results of the study indicate that cost transparency does not have a significant effect on the quality of village financial reports. However, the competence of village officials has a positive and significant impact on the quality of the reports. Furthermore, when considered together, both cost transparency and village apparatus competence contribute positively and significantly to the quality of village financial reports, as evidenced by an R-squared value of 71.9%. The remaining 28.1% of the variation in financial report quality is influenced by factors not included in this research model. The study is supervised by Mr. Harun Blongkod, S.Pd., Ak., M.SA as supervisor I, and Lukman Pakaya, S.Pd., MSA as supervisor II, in the Accounting Study Program, Department of Accounting, Faculty of Economics and Business, Gorontalo State University.
The Effect of the Implementation of Good Governance  on Village Financial Management (Study on Villages in Tolinggula District, North Gorontalo Regency) Paca, Nurjannah K.; Blongkod, Harun; Ahmad, Surya Handrisusanto
International Journal of Economics Studies Vol. 2 No. 3 (2025): International Journal of Economics Studies (In Press)
Publisher : Raudhah Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59613/6mjp1384

Abstract

Village financial management is an important aspect in supporting development at the local level. The implementation of Good Governance, which includes transparency, accountability, and community participation, is a key factor in creating effective and efficient financial management. This study aims to analyze the influence of the implementation of Good Governance on village financial management in Tolinggula District, North Gorontalo Regency. The method used in this study is a quantitative approach with causal design. Data was collected through a questionnaire distributed to 140 respondents, consisting of village officials who are responsible for village financial management. The analysis technique used is Structural Equation Modeling (SEM) to test the relationship between Good Governance variables and village financial management. The results of the study show that the implementation of Good Governance has a significant influence on the effectiveness of village financial management. Transparency has the most dominant impact, followed by accountability and community participation. However, there are still challenges in implementation, such as imbalances between planning and budget realization, which lead to surpluses in some villages and deficits in others. In addition, villages with independent and developed status tend to have a better financial management system than developing villages. Therefore, efforts are needed to increase transparency, strengthen accountability mechanisms, and increase public participation in budget supervision. Thus, the implementation of more optimal Good Governance is expected to increase the effectiveness of village financial management and support more sustainable development.
The Effect of Apparatus Competence and Supervision on the Accountability of Village Fund Management (Study on villages in Mootilango District, Gorontalo Regency) Yusgiantoro, Yusgiantoro; Blongkod, Harun; Pakaya, Lukman
International Journal of Economics Studies Vol. 2 No. 3 (2025): International Journal of Economics Studies (In Press)
Publisher : Raudhah Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59613/9ert1865

Abstract

The Influence of Apparatus Competence and Supervision on the Accountability of Village Fund Management (Study on Villages in Mootilango District, Gorontalo Regency). Thesis of the Department of Accounting, Faculty of Economics and Business, Gorontalo State University. Under the guidance of Mr. Dr. Harun Blongkod, S.Pd., S.Ak., MSA as supervisor I and Mr. Lukman Pakaya, S.Pd, MSA as supervisor II. This study aims to analyze the influence of apparatus competence and supervision on the accountability of village fund management in villages in Mootilango District, Gorontalo Regency. Accountability in the management of village funds is an important factor in ensuring effectiveness, efficiency, and transparency in the use of village funds provided by the central government. Good apparatus competence is expected to improve the quality of village fund management, while strict supervision is expected to reduce potential irregularities in the use of the village budget. The results of the study show that the competence of the apparatus has a significant influence on the accountability of village fund management. Meanwhile, supervision also has a positive and significant effect on the accountability of village fund management. These findings confirm that the higher the competence of the apparatus and the better the supervision system implemented, the level of accountability in the management of village funds will also increase.
Co-Authors Abdul, Deatry Nur Amalia Abdullah, Muhamad Rifandi Adam, Rahmi R. Adawiyah R. M. Bano Afriani Ekaputri R. Sidiki, Yayu Amir Lukum, Amir Amir Yunus Andriyawan E. Karim Annisa Pongayo Arsad, Rafli Asnun Aliwu Tomelo astuti, Windy Ayu Rakhma Wuryandini Bano, Adawiyah R. M. Daud, Nurmila Djafar, Gustin Fatmawati Sulaiman Fatmawaty Damiti Gaffar, Gaffar Gobel, Nabila H. Lamusu, Nur Fadhilah Hais Dama Hatu , Ratih Ikawaty R. Helingo, Siti Nurdela Herlina Rasjid Hiola, Yustina Ibrahim, Gabriela 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 Ntou, Siti Nur Aulia Ramadhani 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 Pontoh, Siti Jariani 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 Sri Panda Mii 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 Tri Suci Katili Tuli, Hartati Usman Usman Moonti Usman, Sintia Victorson Taruh Victorson Taruh Yuditia Tilameo Yusgiantoro, Yusgiantoro Zulfia K. Abdussamad