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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 Jurnal Ilmiah Sosiologi Agama (JISA) YUME : Journal of Management Jambura Science of Management Jambura Accounting Review Jurnal Online Insan Akuntan Aksara: Jurnal Ilmu Pendidikan Nonformal Jurnal Pembelajaran Pemberdayaan Masyarakat (JP2M) Jurnal Pendidikan Sosiologi Undiksha Economics and Digital Business Review 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 Indonesian Journal of Multidisciplinary on Social and Technology Journal of Applied Accounting 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 Jurnal Penelitian Pendidikan Indonesia Jurnal Mahasiswa Akuntansi Nomico Jurnal Social Society Journal of Accounting, Economics, and Business Education International Journal of Economics Studies Multidisciplinary Indonesian Center Journal Journal of Ekonomics, Finance, and Management Studies Dhana Bata Ilyas Educational Management Review 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

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Pengaruh Kepatuhan Syariah dan Akad Syariah terhadap Kinerja Entitas Keuangan Syariah (Studi pada Bank Syariah di Provinsi Gorontalo) Pua, Astri; Blongkod, Harun
Jurnal Mahasiswa Akuntansi Vol 4 No 2 (2025): JAMAK: Jurnal Mahasiswa Akuntansi (September)
Publisher : Program Studi S1 Akuntansi Jurusan Akuntansi, Fakultas Ekonomi Universitas Negeri Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37479/jamak.v4i2.358

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh kepatuhan syariah dan akad syariah terhadap kinerja entitas keuangan syariah, khususnya pada bank syariah di Provinsi Gorontalo. Kepatuhan syariah dan akad syariah merupakan faktor kunci dalam operasional bank syariah yang memastikan kesesuaian dengan prinsip-prinsip Islam. Penelitian ini menggunakan pendekatan kuantitatif dengan metode pengumpulan data melalui kuesioner yang disebarkan kepada 102 responden, terdiri dari nasabah dan manajemen bank syariah di Provinsi Gorontalo. Data dianalisis menggunakan Structural Equation Modelling (SEM) dengan bantuan program AMOS 24 dan SPSS 16. Hasil penelitian menunjukkan bahwa kepatuhan syariah berpengaruh positif dan signifikan terhadap kinerja entitas keuangan syariah, sedangkan akad syariah juga memiliki pengaruh positif meskipun tidak signifikan secara statistik. Temuan ini memberikan implikasi penting bagi pengelola bank syariah dalam meningkatkan kinerja melalui peningkatan kepatuhan syariah dan penerapan akad syariah yang tepat.
Kesulitan Belajar Myob Accounting Pada Siswa Kelas XII Akl1 SMK Negeri 1 Tolitoli H. Lamusu, Nur Fadhilah; Hafid, Radia; Hasiru, Roy; Blongkod, Harun; Damiti, Fatmawaty
Innovative: Journal Of Social Science Research Vol. 4 No. 1 (2024): Innovative: Journal Of Social Science Research
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/innovative.v4i1.8389

Abstract

Penelitian ini bertujuan untuk mengetahui faktor penyebab kesulitan belajara siswa dalam mempelajari program MYOB Accounting dan mencari solusi agar siswa tidak mengalami kesulitan belajar dalam mempelajari MYOB Accounting. Dengan menggunakan metode kualitatif pendekatan Deskriptif dengan desain penelitian Etnografi. Teknik pengumpulan data melalui Wawancara, observasi dan dokumentasi. Analisis data dilakukan dengan cara reduksi data, penyajian data, dan penarikan kesimpulan. Hasil Penelitian menunjukan bahwa terdapat faktor-faktor yang menyebabkan kesulitan belajar siswa diantaranya faktor internal dan faktor eksternal. Faktor Internal terdiri Berdasarkan Faktor Psikologis siswa diantaranya Intelegensi. Adapun hasil belajar terkait intelegensi lebih kepada pemahaman materi dimana siswa kurang memahami materi yang diberikan oleh guru dan motivasi diri yang rendah yang ditandai dengan sikap acuh ketika belum mengerti materi yang diajarkan. Faktor Eksternal meliputi Faktor Lingkungan Siswa yaitu guru juga menyebabkan kesulitan belajar siswa. Dilihat Berdasarkan gaya mengajar guru masih kurang optimal dikarenakan guru tersebut menyampaikan materi terlalu cepat. Faktor sarana dan prasarana merupakan faktor yang menyebakan siswa mengalami kesulitan belajar meliputi alat/media yang dirasa belum optimal namun terkait fasilitas belajar dan bahan ajar bisa dikatakan sudah optimal. Solusi guru dalam mengatasi kesulitan belajar yaitu dengan melaksanakan program remedial serta pemberian tugas.
Influence Financial Management and Use Accounting Information Technology in the Preparation of BUMDes Financial Statements Putri, Ani; Blongkod, Harun; Mahmud, Muliyani
Jambura Science of Management Vol 6, No 2 (2024): Jambura Science of Management - July 2024
Publisher : Universitas Negeri Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37479/jsm.v6i2.24394

Abstract

Purpose: This study aimed to investigate how financial management and the utilization of accounting information technology influence the creation of financial results statements.Design/Methodology/Approach: This study utilized a quantitative methodology using a Likert scale questionnaire to collect primary data. A saturated sample or survey technique was used to obtain a sample of 27 BUMDes with a total of 202 respondents. Testing the research hypothesis using the AMOS 24 tool.Findings:The findings indicated that financial management lacked a beneficial and notable influence on the enhancement of BUMDes financial reporting. Conversely, the adoption of information related to accounting technology demonstrated a positive and noteworthy impact on the development of BUMDes financial reports. Furthermore, when considered together, both financial management and the adoption of accounting information technology exhibited a positive and noteworthy influence on the development of BUMDes financial reports, as elucidated by the 90.2% R-square value. In comparison, the remaining 9.8% was attributed to external variables beyond the scope of the study in Bone Bolango Regency, Gorontalo Province. 
The Influence of Financial Inclusion and the Ability to Pre-pare Financial Reports on the Financial Performance of Micro Businesses in the Culinary Sector in South Kota District Nurfadila Nurfadila; Harun Blongkod; Amir lukum
International Journal of Economics and Management Research Vol. 4 No. 2 (2025): August: International Journal of Economics and Management Research
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/ijemr.v4i2.400

Abstract

This study aims to analyze the influence of financial inclusion and the ability to prepare financial reports on the financial performance of micro-enterprises in the culinary sector in South Kota District. This study uses a quantitative method. Data were collected through a questionnaire. Those selected as research samples based on purposive sampling techniques as a specific form of non-probability sampling were 125 respondents from micro-enterprises in South Kota. The data analysis technique in this study used Structural Equation Modeling (SEM) or a structural equation model operated through the Amos 24 program. The results of the study showed that financial inclusion has a positive influence on financial performance. On the other hand, the ability to prepare financial reports has no influence on financial performance. However, simultaneously these two independent variables contribute significantly to financial performance.
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.
The Effect of E-Billing and E-Filing Implementation on Personal Taxpayer Compliance (Case Study at KPP Pratama Gorontalo) Samuda, Wulan Ramadhanty; Blongkod, Harun; Taruh, Victorson
Syntax Literate Jurnal Ilmiah Indonesia
Publisher : Syntax Corporation

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (458.892 KB) | DOI: 10.36418/syntax-literate.v8i12.10901

Abstract

This study aims to determine the effect of the implementation of e-billing and e-filing on individual taxpayer compliance (a case study on KPP Pratama Gorontalo). This research method uses quantitative methods. The data used is primary data obtained by distributing questionnaires in the form of e-forms with the help of google forms quickly and widely through links to e-billing and e-filing users in Gorontalo Regency. The sampling in this study used the Yamane and Isaac and Michael formula so that the number of samples in this study amounted to 110. The analytical method used in this study was to use Structural Equation Model (SEM) Analysis with the help of the AMOS 24 program. The results showed that 1 ) The application of e-billing has a positive and significant effect on individual taxpayer compliance, 2) The application of e-filing has a positive and significant effect on individual taxpayer compliance.
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 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.
Analisis Sosial Ekonomi terhadap Pengangguran Usia Muda (Desa Sonuo, Bolangitan Barat) Usman, Sintia; Hatu , Ratih Ikawaty R.; Blongkod, Harun
RIGGS: Journal of Artificial Intelligence and Digital Business Vol. 4 No. 4 (2026): November - January
Publisher : Prodi Bisnis Digital Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/riggs.v4i4.3756

Abstract

Pengangguran usia muda merupakan persoalan penting dalam dinamika sosial ekonomi Indonesia, termasuk di wilayah pedesaan yang memiliki potensi sumber daya namun belum dioptimalkan. Penelitian ini bertujuan menganalisis pengaruh pendidikan, keterampilan, dan upah terhadap tingkat pengangguran muda di Desa Sonuo, Kecamatan Bolangitang Barat, Kabupaten Bolaang Mongondow Utara. Pendekatan penelitian menggunakan metode kuantitatif dengan teknik survei, melibatkan 161 responden yang ditentukan melalui purposive sampling berdasarkan rumus Slovin pada tingkat kesalahan 5%. Data dikumpulkan melalui kuesioner berskala Likert dan dianalisis menggunakan uji validitas, reliabilitas, normalitas, multikolinearitas, heteroskedastisitas, serta regresi linear berganda. Hasil penelitian menunjukkan bahwa ketiga variabel independen—pendidikan, keterampilan, dan upah—berpengaruh signifikan terhadap pengangguran muda, baik secara parsial maupun simultan. Uji t menunjukkan pendidikan (t = 2,957; p = 0,004), keterampilan (t = 2,183; p = 0,030), dan upah (t = 9,538; p = 0,000) berpengaruh nyata terhadap variabel dependen. Secara simultan, ketiga variabel menghasilkan nilai F sebesar 88,440 dengan signifikansi 0,000. Koefisien determinasi (R²) sebesar 0,628 menunjukkan bahwa 62,8% variasi pengangguran muda dapat dijelaskan oleh ketiga faktor tersebut. Temuan ini menegaskan bahwa ketidaksesuaian pendidikan, rendahnya keterampilan kerja, serta struktur upah yang tidak kompetitif menjadi faktor utama yang mempertahankan tingginya pengangguran muda di Desa Sonuo. Hasil penelitian ini memberikan dasar empiris bagi pemerintah daerah dalam merancang program peningkatan kompetensi pemuda dan pengembangan lapangan kerja berbasis potensi lokal guna menekan angka pengangguran secara lebih efektif.
Co-Authors Abdullah, Muhamad Rifandi Adam, Rahmi R. Adawiyah R. M. Bano Afriani Ekaputri R. Sidiki, Yayu Ahmad Hidayatus Shibyan Shibyan Alisyah Rahman Amelia Patilima Amir Lukum, Amir Amir Yunus Andi Soraya Aprilia Andriani A. Zain Andriyawan E. Karim Andriyawan E. Karim Annisa Pongayo Arsad, Rafli Asnun Aliwu Tomelo astuti, Windy Ayu Rakhma Wuryandini Ayu Rakhma Wuryandini Ayu Rakhma Wuryandini Bano, Adawiyah R. M. Brayenaldi Pakaya Deatry Nur Amalia Abdul Djafar, Gustin Estin Abdullah Abdullah Fardhan M Nur Poloalo Fatma Kasim Fatmawati Sulaiman Fatmawaty Damiti Felli Yanti Ros Regena Gibo Fityan Halid Gaffar, Gaffar Gobel, Nabila H. Lamusu, Nur Fadhilah Hais Dama Hatu , Ratih Ikawaty R. Helingo, Siti Nurdela Hendra Pratama Danial Herlina Rasjid Herlina Rasjid Herlina Rasjid Hiola, Yustina Ibrahim, Gabriela Ikhlas Ul Aqmal Ikrayani, Ni Wayan Tika Karmila Karmila Lervia Mahwada Musa Lukman Pakaya Mahdalena Mahdalena Mahdalena Mahdalena Mahmud, Mulyani Mardiah Sikumbang Meilan Ripansa Melizubaida Mahmud Mentari Rizki Sawitri Pilomonu Mii, Sri Panda Moh Fahrezi Arumasi Moh. Syarif Muhammad Alfero Muhammad Fikri Ramadhan Muliyani Mahmud Muzdalifah Muzdalifah Ni Komang Ayu Lia Susanti Nita Y Adju Ntou, Siti Nur Aulia Ramadhani Nur Hidayah Is. Onu Nurain Huda Nurain Samsudin Nuraini Nuraini Nurfadila Nurfadila Nurharyati Panigoro Nurjannah K. Paca Nurlela M. Hasyim Pakaya, Lukman Pakaya, Natasya Pratiwi Pakaya, Puput Pongayo, Annisa Pua, Astri Putri, Ani Radia Hafid Rahmat Rianto Yusuf Rahmawaty B. Ali Rasyid, Sitti Rizqi Aulia Ratih Ikawaty R Hatu Ratih Ikawaty R. Hatu Ratih Ikawaty R. Hatu Ratna Daud Refky Tooy Regita Padmadiani Ridwan Ibrahim Riko Angguda, Windy Rio Monoarfa Riska Tanani Risnanda Saefullah Al Chaedar Roy Hasiru Sahrain Bumulo Samuda, Wulan Ramadhanty Silvana Ahmad Siti Jariani Pontoh Siti Nurazizah Mahmud Siti Nurdela Helingo Siti Paratiwi Husain Siti Pratiwi Husain Siti Pratiwi Husain Sitti Rizqi Aulia Rasyid Sri Panda Mii sudirman sudirman Surya Handrisusanto Ahmad Susanti, Ni Komang Ayu Lia Susanty Ismail Syahrul Rizky Hasan Syarwani Canon Tanani, Riska Tangahu, Windi Sukma Taufik Satriawan Parenrengi Tiara Abdurahman Tiara Kuilim Tilameo, Yuditia Titi Umi Kalsum Hulopi Tri Suci Katili Tuli, Hartati Usman Usman Moonti Usman, Sintia Victorson Taruh Victorson Taruh Widya Astuti Yuditia Tilameo Yusgiantoro Yusgiantoro Zulfia K. Abdussamad