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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 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 Indonesian Journal of Multidisciplinary on Social and Technology 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 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 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 Impact of Local Own-Source Revenue and Balancing Funds on Regional Expenditure in Gorontalo Province: A Study from 2019-2024 Ntou, Siti Nur Aulia Ramadhani; Blongkod, Harun; Husain, Siti Pratiwi
Jurnal Akuntansi, Manajemen dan Ilmu Ekonomi (Jasmien) Vol. 5 No. 08 (2026): Jurnal Akuntansi, Manajemen dan Ilmu Ekonomi (Jasmien)
Publisher : Cattleya Darmaya Fortuna

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54209/jasmien.v5i08.1827

Abstract

This study aims to analyze the effect of Local Own-Source Revenue (Pendapatan Asli Daerah or PAD) and Balancing Funds (Dana Perimbangan) on Regional Expenditure (Belanja Daerah) of district and city governments in Gorontalo Province during the 2019–2024 period. The research employs a quantitative approach using secondary data obtained from the Directorate General of Fiscal Balance, Ministry of Finance of the Republic of Indonesia. The analytical method used is multiple linear regression with the assistance of IBM SPSS version 16. The findings reveal that Local Own-Source Revenue (PAD) has a positive and significant effect on Regional Expenditure. This indicates that an increase in PAD enhances the local government’s ability to finance public spending, reflecting stronger fiscal capacity and improved regional financial independence. Similarly, Balancing Funds (Dana Perimbangan) also show a positive and significant influence on Regional Expenditure, suggesting that fiscal transfers from the central government remain a crucial source of funding for regional development programs. The simultaneous test results further confirm that both PAD and Balancing Funds jointly have a positive and significant impact on regional spending across districts and cities in Gorontalo Province. The coefficient of determination (R²) indicates that these two independent variables explain a substantial portion of the variation in regional expenditure, while the remaining variation is influenced by other factors not included in the model. These results highlight the continuing reliance of local governments on central government transfers while emphasizing the strategic importance of increasing PAD to achieve greater fiscal autonomy. Overall, this study underscores the need for local governments in Gorontalo Province to optimize their revenue-generating potential through improved tax collection, better management of local assets, and expanded economic activities. Strengthening PAD will not only reduce dependency on Balancing Funds but also contribute to more sustainable and independent regional fiscal management.
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 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 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.
Dinamika Ontologis Dalam Pelaporan Keuangan: Meninjau Ulang Dialektika Ide dan Materi dalam Ilmu Akuntansi Kontemporer Andriani A. Zain; Tiara Abdurahman; Harun Blongkod
JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) Vol. 12 No. 2 (2026): April 2026
Publisher : Sekretariat Pusat Lembaga Komunitas Informasi Teknologi Aceh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35870/jemsi.v12i2.6152

Abstract

This article aims to explore the philosophical foundations of accounting science through the lenses of ontology and dialectics. Within the complexity of modern business environments, accounting is often narrowly perceived as a technical recording mechanism, despite the underlying tensions between the dialectics of ideas (conceptual reasoning) and the dialectics of material reality (goal-oriented practices). This study employs a literature review method to examine the relevance of philosophical thoughts from figures such as Socrates, Plato, Hegel, Karl Popper, and Thomas Kuhn in understanding the evolution of accounting standards and practices. The discussion reveals that accounting is not merely a statistical or neutral entity, but rather a product of ongoing contradictions between regulatory compliance and managerial interests, as well as between theory and practice. A deep understanding of these dialectical dynamics is therefore essential for the development of accounting knowledge that is responsive and adaptive to social and business transformations.
Etika dan Keterbukaan Informasi: Bagaimana Aparat Desa Memahami Tanggung Jawab Akuntansi Fardhan M Nur Poloalo; Andriyawan E. Karim; Harun Blongkod
JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) Vol. 12 No. 2 (2026): April 2026
Publisher : Sekretariat Pusat Lembaga Komunitas Informasi Teknologi Aceh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35870/jemsi.v12i2.6162

Abstract

This article examines the role of ethics and information disclosure in village accounting management, focusing on how village officials understand and carry out accounting responsibilities. Using a Systematic Literature Review (SLR) approach, this research examines various studies related to accounting ethics, public transparency, and village financial governance. The research findings indicate that although the regulatory framework imposes requirements for transparency and accountability, there is a significant gap between prescriptive regulations and their practical implementation in real-world scenarios. Village officials' understanding of accounting ethics remains variable, while the implementation of information disclosure is often limited to administrative fulfillment, rather than as a moral value in public service. This article emphasizes the need to strengthen capacity, ethical understanding, and an organizational culture that supports transparency to improve the quality of village accounting governance.
Huyula sebagai Fondasi Aksiologis Akuntansi: Tinjauan Literatur Praktik Akuntansi Berbasis Gotong Royong Susanty Ismail; Fityan Halid; Harun Blongkod
JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) Vol. 12 No. 2 (2026): April 2026
Publisher : Sekretariat Pusat Lembaga Komunitas Informasi Teknologi Aceh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35870/jemsi.v12i2.6186

Abstract

Accounting practices cannot be separated from the social and cultural values of the communities in which they operate. In the context of Gorontalo society, the value of mutual cooperation, known as huyula, plays a significant role in shaping the management and accountability of resources. This study aims to synthesize the literature on accounting practices based on huyula and to position it as an axiological foundation of accounting. The study employs an integrative literature review method by analyzing scholarly articles that examine accounting practices grounded in local wisdom across various contexts. The reviewed literature covers accounting practices in wedding rituals, micro-enterprises, consignment arrangements, social organizations, and institutional budgeting. The findings indicate that huyula-based accounting practices recognize both monetary and non-monetary contributions, such as labor, time, and trust, as meaningful forms of value. Moreover, accountability in these practices is communal and relational rather than limited to formal financial reporting. This study concludes that huyula functions as an axiological foundation that directs accounting practices toward social solidarity, moral responsibility, and community sustainability. These findings contribute to the development of socio-cultural accounting by demonstrating that local values can serve as a conceptual basis for more contextual and socially just accounting practices.
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 Abdul, Deatry Nur Amalia Abdullah, Muhamad Rifandi Adam, Rahmi R. Adawiyah R. M. Bano Afriani Ekaputri R. Sidiki, Yayu Amir Lukum, Amir Amir Yunus Andi Soraya Aprilia Andriani A. Zain Andriyawan E. Karim Andriyawan E. Karim Annisa Pongayo Arsad, Rafli Arumasi, Moh Fahrezi Asnun Aliwu Tomelo astuti, Windy Ayu Rakhma Wuryandini Bano, Adawiyah R. M. Daud, Nurmila Djafar, Gustin Fardhan M Nur Poloalo Fatmawati Sulaiman Fatmawaty Damiti Fityan Halid 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 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 Nur Hidayah Is. Onu 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 Ratih Ikawaty R. Hatu Ratna Daud Refky Tooy Regita Padmadiani Riko Angguda, Windy Rio Monoarfa Riska Tanani Risnanda Saefullah Al Chaedar Roy Hasiru Sahrain Bumulo Samuda, Wulan Ramadhanty Silvana Ahmad Siti Nurazizah Mahmud Siti Paratiwi Husain Siti Pratiwi Husain Siti Pratiwi Husain 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 Tri Suci Katili Tuli, Hartati Usman Usman Moonti Usman, Sintia Victorson Taruh Victorson Taruh Yuditia Tilameo Yusgiantoro, Yusgiantoro Zulfia K. Abdussamad