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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
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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The Influence of Accountability and Human Resource Quality on Village Financial Management (A Study in the Villages of Biau District, North Gorontalo Regency) Mii, Sri Panda; Blongkod, Harun; Dama, Hais
Nomico Vol. 1 No. 5 (2024): Nomico-June
Publisher : PT. Anagata Sembagi Education

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62872/603kgx57

Abstract

This study aims to determine the impact of accountability and human resource quality on village financial management in the villages of Biau District, North Gorontalo Regency. The study utilizes a quantitative methodology, collecting data through in-depth interviews and questionnaires. A total of 102 samples were used for this research. The study employs SEM AMOS, which stands for Structural Equation Analysis. The findings of this study indicate that accountability and human resource quality have a positive influence on village financial management in the villages of Biau District, North Gorontalo Regency. The theoretical framework used in this study is agency theory, which provides insights into the relationship between principals (those with interests) and agents (those who act on their behalf). The study concludes that accountability and human resource quality have a positive effect on village financial management in the villages of Biau District, North Gorontalo Regency.
The Influence of Implementation and Financial Management on Village Financial Performance (A Study in the Villages of Lolayan Subdistrict, Bolaang Mongondow Regency) Pongayo, Annisa; Blongkod, Harun; Pakaya, Lukman
Nomico Vol. 1 No. 5 (2024): Nomico-June
Publisher : PT. Anagata Sembagi Education

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62872/aprzcp56

Abstract

Several factors impact the effectiveness of financial management in village governments, as stated in Bolaang Mongondow Regent Regulation No. 4 of 2019. These factors include preparation, allocation, execution, oversight, and responsibility. The main objective of this study is to determine whether administration and execution significantly affect the financial performance of villages in the Lolayan District of Bolaang Mongondow Regency. Quantitative research methods, which involve numerical and statistical techniques, were used. Secondary data was collected through surveys, interviews, and literature reviews. A total of 133 samples were used for this study. The applied theory is agency theory, which helps understand the interaction between principals (those with an interest) and agents (those who act on their behalf). The research findings suggest that implementation does not significantly impact the financial performance of villages in the Lolayan District. This may be due to various factors, including a lack of transparency in the allocation of village funds and the treasurer's inability to adjust program implementation according to current regulations. Consequently, many activities funded by the village fund lack the necessary proof documents or receipts.
Asset Management and Third-Party Funds on Firm Value with Profitability as an Intermediate Variable in the Financial Industry on the Indonesia Stock Exchange Rasjid, Herlina; Blongkod, Harun
Jurnal Manajemen Industri dan Logistik inpress publication
Publisher : Politeknik APP Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Research is a type of qualitative research with a descriptive approach to test asset management and third-party funds against company value with profitability as an intermediate variable in the Financial Industry listed on the Indonesia Stock Exchange for the period 2017-2021. With a population of 49 banks listed on the IDX and a sample used as many as 26 banks with a total observation of 130 units according to the purposive sampling method with sampling criteria, namely the company did not experience losses for five consecutive years or during the study period. The results of the analysis show that directly the management of assets and third-party funds has a significant effect on profitability. For indirect influences, profitability cannot mediate asset management against company value, while profitability is able to mediate third-party funds against company value in the financial industry on the Indonesia Stock Exchange.
Pengaruh Perencanaan Strategis dan Pemberian Informasi Biaya Terhadap Kualitas Laporan Keuangan Afriani Ekaputri R. Sidiki, Yayu; Blongkod, Harun; Aqmal, Ikhlas Ul
Journal of Accounting, Economics, and Business Education VOL 2, NO 1 (2024): JAEBE, MEI 2024
Publisher : Program Studi Pendidikan Akuntansi, Fakultas Ekonomi, Universitas Negeri Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62794/jaebe.v2i1.2321

Abstract

ABSTRAK Penelitian ini bertujuan untuk mengetahui dan menganalisis perencanaan strategis dan pemberian informasi biaya berpengaruh terhadap kualitas laporan keuangan UMKM. Populasi penelitian ini adalah UMKM – UMKM yang ada di Kota Gorontalo. Sampel penelitian ini berjumlah 167 responden. Pengujian dilakukan dengan metode analisis deskriptif menggunakan Structural Equation Modelling (SEM) dengan bantuan program Amos 24 dan Statistical Product and Service Solution (SPSS 16). Hasil penelitian pada variabel perencanaan stratejik diperoleh thitung 2,476 > ttabel 1.660 dan signifikansi sebesar 0.024 < 0,05. Kemudian untuk variabel perencanaan kapasitas diperoleh thitung 4.952 > ttabel 1.660 dan signifikansi sebesar 0.000 < 0,05. Hal ini membuktikan bahwa perencanaan stratejik dan pemberian informasi biaya berpengaruh positif dan signifikan terhadap kualitas laporan keuangan.   ABSTRACT This study aims to determine and analyze how strategic planning and presentation of cost information affect the quality of MSME financial reports. The population of this research is MSMEs in Gorontalo City. The sample for this research consisted of 167 respondents. Testing was carried out using a descriptive analysis method using Structural Equation Modeling (SEM) with the help of the Amos 24 program and Statistical Product and Service Solution (SPSS 16). The results of the research on the planning strategy variable obtained tcount 2.476 > ttable 1.660 and a significance of 0.024 <0.05. Then for the capacity planning variable, tcount is 4.952 > ttable 1.660 and the significance is 0.000 < 0.05. This proves that planning strategies and presenting cost information have a positive and significant effect on the quality of financial reports.
Pengaruh Kompetensi Aparat Desa dan Pemanfaatan Teknologi Informasi Terhadap Akuntabilitas Pengelolaan Dana Desa: Studi Kasus di Kecamatan Tilango Kabupaten Gorontalo Nurain Huda; Harun Blongkod; Ayu Rakhma Wuryandini
Economic Reviews Journal Vol. 3 No. 4 (2024): Economic Reviews Journal
Publisher : Masyarakat Ekonomi Syariah Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56709/mrj.v3i4.536

Abstract

This study aims to investigate the influence of village apparatus competence and information techonology utilization on the accountability of village fund management in Tilango Sub-district, Gorontalo Regency. The study employed a quantitative method with primary data collected through a questionnaire. A pusposive sampling tecnique was employed, resulting in a sample size of 103 participants. The analysis method utilized is Sturctural Equation Modeling (SEM) with the assistance of AMOS software. The finding indicate that: 1) Village apparatus competence has an insignificant influence on the accountability of village fund management; 2) Information technology utilization also has an insignificant influence on the accountability of village fund management; 3) Both village apparatus competence and information technology utilization collectively have a significant influence on the accountability of village fund management.
Asset Management and Third-Party Funds on Firm Value with Profitability as an Intermediate Variable in the Financial Industry on the Indonesia Stock Exchange Rasjid, Herlina; Blongkod, Harun
Jurnal Manajemen Industri dan Logistik inpress publication
Publisher : Politeknik APP Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Research is a type of qualitative research with a descriptive approach to test asset management and third-party funds against company value with profitability as an intermediate variable in the Financial Industry listed on the Indonesia Stock Exchange for the period 2017-2021. With a population of 49 banks listed on the IDX and a sample used as many as 26 banks with a total observation of 130 units according to the purposive sampling method with sampling criteria, namely the company did not experience losses for five consecutive years or during the study period. The results of the analysis show that directly the management of assets and third-party funds has a significant effect on profitability. For indirect influences, profitability cannot mediate asset management against company value, while profitability is able to mediate third-party funds against company value in the financial industry on the Indonesia Stock Exchange.
Akuntabilitas Dan Transparansi Terhadap Kualitas Laporan Keuangan (Studi Pada Desa-Desa Di Kabupaten Boalemo, Provinsi Gorontalo) Ibrahim, Gabriela; Blongkod, Harun; Rasjid, Herlina
SEIKO : Journal of Management & Business Vol 7, No 2.1 (2024)
Publisher : Program Pascasarjana STIE Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/sejaman.v7i2.7895

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh variabel Akuntabilitas Dan Variabel Transparansi Terhadap Kualitas Laporan Keuangan (Studi Pada Desa-Desa di Kabupaten Boalemo, Provinsi Gorontalo). Metode yang digunakan dalam penelitian yaitu metode kuantitatif dengan data primer yang diperoleh dari data kuisioner yang pengukurunnya menggunakan skala likert. Proses pengumpulan sampelnya menggunakan purposive sampling atau sampel dengan kriteria tertentu yakni penentuan sampel berdasarkan pertimbangan akses peneliti menuju lokasi sampel dengan total sampelnya 117 responden 11 Desa di Kabupaten Boalemo yang tersebar di dua Kecamatan yakni Kecamatan Tilamuta dan Kecamatan Botumoito yang berada di Kabupaten Boalemo, Provinsi Gorontalo. Teknil analisis data dalam penelitian ini menggunakan Structural Equation Modeling (SEM) atau Model Persamaan Struktural yang dioprasikan melalui program AMOS 24. Berdasarkan hasil penelitian menunjukkan bahwa akuntabilitas tidak berpengaruh dan signifikan terhadap kualitas laporan keuangan dan transparansi berpengaruh positif dan signifikan terhadap kualitas laporan keuangan. Kemudian secara simultan akuntabilitas dan transparansi berpengaruh positif dan signifikan terhadap kualitas laporan keuangan dijelaskan dengan nilai R-square variabel sebesar 94,7% sedangkan 5,3% lainnya disumbangkan oleh variabel lain diluar model penelitian. Kata Kunci: Akuntabilitas, Transparansi, Kualitas Laporan Keuangan.
Pengelolaan Dana Desa Terhadap kesejahteraan Masyarakat Melalui Pemberdayaan Masyarakat Di Desa Lambako Kecamatan Banggai kabupaten Banggai Laut Astuti, Windy; Blongkod, Harun; Pakaya, Lukman
SEIKO : Journal of Management & Business Vol 7, No 2.1 (2024)
Publisher : Program Pascasarjana STIE Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/sejaman.v7i2.7966

Abstract

Penelitian ini bertujuan untuk mengetahui Pengaruh Penelolaan Dana Desa Terhadap Kesejahteraan Masyarakat Melalui Pemberdayaan Masyarakat Di Desa Lambako Kecamatan Banggai Kabupaten Banggai Laut. Data yang digunakan dalam penelitian ini adalah data primer yang bersumber dari 88 Responden yang terdiri dari Aparat Desa dan Masyarakat dari 7 Desa yang ada di Kecamatan Banggai Kabupaten Banggai Laut. Penelitian ini menggunakan Analisis Structur Equation Modelibg Partial Least Square (SEM-PLS). Hasil penelitian ini menunjukan bahwa: 1) Dana Desa berpengaruh positif dan tidak signifikan terhadap kesejahteraan masyarakat di Desa Lambako Kecamatan Banggai Kabupaten Banggai laut. 2) Dana Desa berpengaruh positif dan signifikan terhadap Pemberdayaan Masyarakat di Desa Lambako Kecamatan Banggai Kabupaten Banggai Laut. 3) Pemberdayaan Masyarakat berpengaruh positif dan signifikan terhadap Kesejahteraan Masyarakat di Desa Lambako Kecamatan Banggai Kabupaten Banggai Laut. 4) Dana Desa berpengaruh positif dan signifikan terhadap kesejahteraan masyarakat melalui pemberdayaan masyarakat di Desa Lambako Kecamatan Banggai Kabupaten Banggai Laut. Kata Kunci : Dana Desa, Kesejahteraan Masyarakat, Dan Pemberdayaan Masyarakat
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.
Pengaruh Penerapan SAK EMKM Terhadap Kualitas Informasi Keuangan UMKM Pakaya, Natasya Pratiwi; Blongkod, Harun; Muzdalifah, Muzdalifah
Jambura Accounting Review Vol. 5 No. 2 (2024): Jambura Accounting Review - August 2024
Publisher : Program Studi S1 Akuntansi Jurusan Akuntansi, Fakultas Ekonomi Universitas Negeri Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37905/jar.v5i2.144

Abstract

Penelitian ini bertujuan untuk mengetahui Pengaruh Penerapan SAK EMKM Terhadap Kualitas Informasi Keuangan UMKM (Studi Kasus di Kecamatan Kota Utara, Kota Gorontalo). Metode penelitian yang digunakan dalam penelitian ini adalah metode kuantitatif dengan pendekatan survei melalui kuesioner yang dibagikan. Proses pengambilan sampel penelitian ini menggunakan teknik purposive sampling dengan total sampel 55 responden. Setelah data terkumpul, data tersebut kemudian dianalisis menggunakan uji regresi linear sederhana dengan program SPSS Statistics 26. Hasil penelitian menunjukkan bahwa Penerapan SAK EMKM berpengaruh positif dan signifikan terhadap Kualitas Informasi Keuangan UMKM di Kecamatan Kota Utara, Kota Gorontalo dengan besar pengaruhnya sebesar 53,1% dan 46,9% sisanya dipengaruhi oleh variable lain yang ada dalam struktur teori namun tidak diuji dalam penelitian ini.
Co-Authors Abdullah, Muhamad Rifandi Adam, Rahmi R. Adawiyah R. M. Bano Afriani Ekaputri R. Sidiki, Yayu Andriyawan E. Karim Ani Putri Arsad, Rafli Asnun Aliwu Tomelo astuti, Windy Ayu Rakhma Wuryandini Daud, Nurmila Fatmawati Sulaiman Fatmawaty Damiti Gaffar Gaffar Gobel, Nabila Gustin Djafar Hais Dama 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 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 Nur Fadhilah H. Lamusu Nurain Huda Nurain Samsudin Nuraini Nuraini Nurharyati Panigoro Nurlela M. Hasyim Paca, Nurjannah K. Pakaya, Brayenaldi Pakaya, Lukman Pakaya, Natasya Pratiwi Pakaya, Puput Pongayo, Annisa Radia Hafid Rahmawaty B. Ali Rasyid, Sitti Rizqi Aulia Ratna Daud Refky Tooy Regita Padmadiani Rio Monoarfa Riska Tanani Risnanda Saefullah Al Chaedar Roy Hasiru 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 Tangahu, Windi Sukma Taufik Satriawan Parenrengi Tiara Kuilim Tri Suci Katili Tri Suci Katili Tuli, Hartati Ul Aqmal, Ikhlas Usman Usman Moonti Victorson Taruh Victorson Taruh Windy Riko Angguda Wulan Ramadhanty Samuda Yuditia Tilameo Yusgiantoro, Yusgiantoro Zulfia K. Abdussamad