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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 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

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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.
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.
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.
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.
Co-Authors Abdullah, Muhamad Rifandi Adam, Rahmi R. Adawiyah R. M. Bano Afriani Ekaputri R. Sidiki, Yayu Amir Lukum, Amir Andriyawan E. Karim Annisa Pongayo Arsad, Rafli Asnun Aliwu Tomelo astuti, Windy Ayu Rakhma Wuryandini 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 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 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 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 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 Yuditia Tilameo Yusgiantoro, Yusgiantoro Zulfia K. Abdussamad