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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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Accountability And Transparency Analysis Of Local Government Financial Performance (Study of Regional Apparatus Organizations (OPD) in Pohuwato Regency) Rasyid, Sitti Rizqi Aulia; Blongkod, Harun; Rasjid, Herlina
Dhana Vol. 1 No. 3 (2024): DHANA-SEPTEMBER
Publisher : Pt. Anagata Sembagi Education

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62872/b6d2ac20

Abstract

Since the implementation of performance-based budgeting, all local governments have been obligated to create good financial performance of their local governments. As such, financial performance is one of the most significant topics to be studied in public sector organizations, including the government. the growing calls from public sector entities including national and local governments and government work units for the adoption of public accountability. The purpose of this study is to ascertain how accountability and transparency affect local governments' financial performance. This study employs a quantitative methodology. Purposive sampling is the method used in the sampling process. In order to collect primary data for this study, 210 respondents were given questionnaires. The study's conclusions demonstrate that: 1) Accountability has a positive and significant impact on the local government's financial performance; 2) Transparency has a positive and significant impact on financial performance; and 3) Accountability and Transparency have a significant impact on the Pohuwato Regency Regional Government's financial performance at the same time.
The Influence of Accounting Understanding and Characteristics on the Quality of Financial Statements of MSMEs Fostered by Bank Indonesia Helingo, Siti Nurdela; Blongkod, Harun; Wuryandini, Ayu Rakhma
Dhana Vol. 1 No. 3 (2024): DHANA-SEPTEMBER
Publisher : Pt. Anagata Sembagi Education

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62872/1430es36

Abstract

The purpose of this study is to gather empirical data regarding the impact of business attributes and accounting knowledge on the caliber of financial reports produced by MSME's. Quantitative techniques are used in this study model or design. 68 MSMEs registered with the Bank Indonesia Gorontalo Branch made up the population of this study, and 68 MSME respondents made up the sample. In this study, questionnaires and observation were employed as data gathering methods, while PLS-SEM analysis was employed as a data analysis method. The study's findings demonstrate that the quality of financial reports (Y) is positively impacted by both business characteristics (X2) and accounting understanding (X1). Amounting to 76.5%, this indicates that the variables Accounting Understanding (X1) and Business Characteristics (X2) can account for the Quality of Financial Reports (Y). In the meantime, other variables not covered in this study can account for the remaining 23.5%.
Pengaruh Penerapan Sistem Informasi Pemerintahan Daerah (SIPD) dan Sistem Pengendalian Internal Terhadap Kualitas Laporan Keuangan: Studi pada Organisasi Perangkat Daerah (OPD) Provinsi Gorontalo Tri Suci Katili; Harun Blongkod; Lukman Pakaya
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 6 No. 3 (2025): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v6i3.7166

Abstract

This research aims to analyze the effect of implementing the Regional Government Information System (SIPD) on the quality of financial reports in the Regional Apparatus Organizations (OPD) of Gorontalo Province. SIPD is implemented as an effort to increase transparency, accountability and efficiency in regional financial management. This research uses a quantitative approach with statistical analysis methods to examine the relationship between SIPD implementation and the quality of financial reports. The research results show that the implementation of SIPD has a positive and significant effect on the quality of financial reports in the Gorontalo Province OPD. Factors such as human resource skills, technological infrastructure, and regulatory effectiveness also contribute to the success of SIPD implementation. These findings emphasize the importance of optimizing information systems in supporting more transparent and accountable financial governance in regional government environments.
Pengaruh Sistem Keuangan Desa (Siskeudes) dan Partisipasi Masyarakat Terhadap Kualitas Laporan Keuangan Pada Desa-desa di Kecamatan Bulango Utara Kabupaten Bone Bolango Provinsi Gorontalo Taufik Satriawan Parenrengi; Harun Blongkod; Ikhlas Ul Aqmal
Reslaj: Religion Education Social Laa Roiba Journal Vol. 7 No. 3 (2025): RESLAJ: Religion Education Social Laa Roiba Journal
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/reslaj.v7i3.7272

Abstract

This study aims to analyze the influence of the village financial system (siskeudes) and community participation on the quality of financial reports. This study was conducted in villages in North Bulango District, Bone Bolango Regency, Gorontalo Province using quantitative methods. Data was collected through questionnaires. The analysis techniques used include validity tests, reliability tests, and descriptive analysis. The data collection process uses a purposive sampling technique or samples with certain criteria, namely villages that have used the siskeudes application for at least one year with a total sample of 120 respondents in nine different villages, namely Boidu, Suka Damai, Bandungan, Tupa, Tuloa, Lomaya, Kopi, Bunuo, Longalo, in the North Bulango District Area. The data analysis technique in this study uses Structural Equation Modeling (SEM) or Structural Equation Model which is operated through the AMOS 24 program. The results of this study show that the village financial system has no influence on the quality of financial reports. On the contrary, public participation has an influence on the quality of financial reports. However, simultaneously these two independent variables contribute significantly to the quality of financial statements.
The Effect of the Implementation of Local Government Information Systems (SIPD) and Human Resources on Regional Financial Management Accountability Daud, Nurmila; Blongkod, Harun; Yusuf, Nilawaty
Mandalika Journal of Business and Management Studies Vol 3 No 1 (2025): Mandalika Journal of Business and Management Studies
Publisher : Mandalika Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59613/mjbms.v3i1.207

Abstract

This study aims to analyze the influence of the implementation of the Local Government Information System (SIPD) and the quality of Human Resources (HR) on the accountability of regional financial management in Regional Apparatus Organizations (OPD) in Gorontalo Province. SIPD functions as an information system that supports transparency, efficiency, and accuracy in regional financial management, while the quality of human resources plays a role in ensuring that the implementation of the system can run optimally. This study uses a quantitative approach with the Structural Equation Modeling (SEM) method to test the relationship between variables. The research sample consisted of 142 civil servants who served in the Gorontalo Province OPD and were involved in regional financial management. The results of the study show that SIPD has a positive and significant effect on the accountability of regional financial management, especially in the aspects of efficiency, transparency, and accuracy of financial data. In addition, HR also has a significant influence on accountability, where employees who have an understanding of financial regulations and the ability to operate SIPD tend to be more responsible in reporting and managing regional budgets. Simultaneously, SIPD and HR have a very strong influence on regional financial accountability, with a contribution of up to 100% in explaining the variation in financial accountability. However, there are several obstacles in the implementation of SIPD, such as lack of employee training and technical obstacles in the system. Therefore, local governments need to increase continuous training for ASN and conduct periodic evaluations of the effectiveness of SIPD to ensure better transparency and accountability in regional financial management.
Pengaruh Penerapan Sistem Informasi Pemerintahan Daerah (SIPD) dan Sistem Pengendalian Internal Terhadap Kualitas Laporan Keuangan: Studi pada Organisasi Perangkat Daerah (OPD) Provinsi Gorontalo Tri Suci Katili; Harun Blongkod; Lukman Pakaya
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 6 No. 3 (2025): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v6i3.7166

Abstract

This research aims to analyze the effect of implementing the Regional Government Information System (SIPD) on the quality of financial reports in the Regional Apparatus Organizations (OPD) of Gorontalo Province. SIPD is implemented as an effort to increase transparency, accountability and efficiency in regional financial management. This research uses a quantitative approach with statistical analysis methods to examine the relationship between SIPD implementation and the quality of financial reports. The research results show that the implementation of SIPD has a positive and significant effect on the quality of financial reports in the Gorontalo Province OPD. Factors such as human resource skills, technological infrastructure, and regulatory effectiveness also contribute to the success of SIPD implementation. These findings emphasize the importance of optimizing information systems in supporting more transparent and accountable financial governance in regional government environments.
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.
Penerapan Akuntansi Pura Berdasarkan Psak 45, Berbasis Komputer (Studi Kasus Pada Pura Girinatha Desa Tuladenggi Kab. Gorontalo) Ikrayani, Ni Wayan Tika; Blongkod, Harun; Pakaya, Lukman
SEIKO : Journal of Management & Business Vol 6, No 2 (2023): July - December
Publisher : Program Pascasarjana STIE Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/sejaman.v6i2.4492

Abstract

Tujuan dari Penelitian ini adalah untuk mengetahui Penerapan Akuntansi Pura Berdasarkan PSAK 45, Berbasis Komputer di Pura Girinatha, desa Tuladengi, Kecamatan Telaga Biru, Kabupaten Gorontalo, Provinsi Gorontalo. Analisis Data yang digunakan dalam penelitian ini adalah Pendekatan Kualitatif Deskriptif. Metode pengumpulan data yang dilakukan yaitu Teknik Observasi, dokumentasi, wawancara, dan studi litelatur, untuk teknik pengujian keabsahan data dilakukan dengan meningkatkan ketekanan, Trigulasi, dan menggunakan bahan referensi. Hasil Penelitian menunjukan bahwa Pura Girinatha Gorontalo telah melakukan Pencatatan keuangan, akan tetapi masih belum sesuai dengan Pernyataan Standar Akuntansi Keuangan (PSAK) No 45, karena untuk pencatatannya hanya terdapat laporan Kas Masuk dan Kas Keluar. Sementara ditinjau dari Komputerisasi, untuk Pura Girinatha Gorontalo belum menggunakan Sistem Komputer untuk melakukan pencatatan dan pelaporan Keuangan Pura. Dapat dibuktikan dari bentuk pencatatan Laporan Pencatatan sederhana masjid penerimaan dan pengeluaran kas yang masih dicatat menggunakan media buku album. Dalam penelitian ini disertai dengan rancangan format laporan keuangan yang lebih lengkap dan sesuai dengan Pernyataan Standar Akuntansi Keuangan (PSAK) No 45 dalam sistem Komputerisasi. Kata Kunci: Pura, Akuntansi, PSAK 45, Berbasis Komputer
Pengaruh Transparansi dan Akuntabilitas terhadap Pengelolaan Anggaran Pendapatan Belanja Desa (APBDes) Tangahu, Windi Sukma; Blongkod, Harun; Pakaya, Lukman
SEIKO : Journal of Management & Business Vol 6, No 1 (2023): January - Juny
Publisher : Program Pascasarjana STIE Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/sejaman.v6i1.4061

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh Transparansi dan Akuntabilitas terhadap Pengelolaan Anggaran Pendapatan Belanja Desa (APBDes). Data yang digunakan yakni data primer yang diperoleh dengan menyebarkan kuesioner kepada Pemerintah Desa se-Kecamatan Suwawa Selatan Kabupaten Bone Bolango. Penentuan sampel dalam penelitian ini menggunakan Teknik sampling purpose sehingga jumlah sampel dalam penelitian ini berjumlah 100. Analisis data dalam penelitian ini menggunakan analisis SEM (Structural Equation Modeling) dengan bantuan program AMOS. Hasil penelitian menunjukkan bahwa 1) Transparansi berpengaruh tidak signifikan terhadap Pengelolaan Anggaran Pendapatan Belanja Desa (APBDes), 2) Akuntabilitas berpengaruh signifikan terhadap Pengelolaan Anggaran Pendapatan Belanja Desa (APBDes), 3) Transparansi dan Akuntabilitas secara simultan berpengaruh terhadap Pengelolaan Anggaran Pendapatan Belanja Desa (APBDes). Kata Kunci: Transparansi, Akuntabilitas, Pengelolaan Anggaran Pendapatan Belanja Desa
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