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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 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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Evaluasi Pengelolaan Dana Desa Dalam Meningkatkan Pembangunan Fisik Desa Pontoh, Siti Jariani; Blongkod, Harun; Husain, Siti Pratiwi
Jambura Accounting Review Vol. 7 No. 1 (2026): Jambura Accounting Review - February - Juli 2026
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.v7i1.261

Abstract

Penelitian ini bertujuan untuk mengevaluasi pengelolaan Dana Desa dalam meningkatkan pembangunan fisik di Desa Nagara Kecamatan Bolangitang Timur Kabupaten Bolaang Mongondow Utara. Fokus penelitian diarahkan pada empat aspek utama, yaitu perencanaan, pelaksanaan, pengawasan, dan dampak pembangunan fisik Dana Desa. Metode penelitian yang digunakan adalah metode kualitatif dengan pendekatan deskriptif. Data diperoleh melalui wawancara mendalam, observasi, dan dokumentasi, kemudian dianalisis melalui tahapan reduksi data, penyajian data, dan penarikan kesimpulan. Hasil penelitian menunjukkan bahwa pengelolaan Dana Desa di Desa Nagara telah berjalan efektif, partisipatif, dan sesuai regulasi, khususnya Permendagri Nomor 20 Tahun 2018 tentang Pengelolaan Keuangan Desa dan Permendesa PDTT Nomor 7 Tahun 2023 tentang Rincian Prioritas Penggunaan Dana Desa Tahun 2024.
Pengaruh Penerapan Aplikasi SAP Business One Terhadap Kualitas Pelaporan Keuangan di PT Hasjrat Abadi Gorontalo Abdul, Deatry Nur Amalia; Blongkod, Harun; Mahmud, Muliyani
Jambura Accounting Review Vol. 7 No. 1 (2026): Jambura Accounting Review - February - Juli 2026
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.v7i1.267

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh kualitas penerapan aplikasi SAP Business One terhadap kualitas pelaporan keuangan. Metode penelitian yang digunakan dalam penelitian ini adalah metode kuantitatif dengan pendekatan deskriptif. Data yang digunakan diperoleh dari penyebaran kuesioner kepada 46 orang pegawai yang menggunakan SAP Business One di PT Hasjrat Abadi “Toyota” Provinsi Gorontalo. Analisis data menggunakan regresi linier sederhana dengan bantuan program SmartPLS. Hasil penelitian menunjukan bahwa Aplikasi SAP Bussines One berpengaruh positif dan signifikan terhadap Kualitas Laporan Keuangan PT Hasjrat Abadi Toyota (Kota Gorontalo). Hal ini berdasarkan hasil pengujian nilai t-Statistik yang diperoleh 31,631 yang berarti lebih besar dari 1,96 seperti yang disyaratkan dan nilai signifikansi yang diperoleh 0,000 atau berada dibawah 0,05 dengan besaran pengaruh Aplikasi SAP Bussines One terhadap Kualitas Laporan Keuangan adalah sebesar 0,912 atau 91,2%. Hasil penelitian ini menjadi masukkan bagi Perusahaan dalam meningkatkan kualitas laporan keuangannya.
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 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.
Pengaruh Sistem Keuangan Desa dan Kompetensi Sumber Daya Manusia Terhadap Akuntabilitas Pengelolaan Dana Desa Studi pada Desa-Desa di Kecamatan Telaga Kabupaten Gorontalo Provinsi Gorontalo Yunus, Amir; Blongkod, Harun; Taruh, Victorson
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 8 No. 2 (2026): 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.v8i2.10682

Abstract

This study aims to analyze the influence of the Village Financial System (Siskeudes) and human resource competence on the accountability of village fund management. The study was conducted in villages within the Telaga Subdistrict, Gorontalo Regency, Gorontalo Province, employing a quantitative method. Data was collected through questionnaires. The analysis techniques included validity testing, reliability testing, and descriptive analysis. Data collection employed purposive sampling, or sampling with specific criteria, namely villages that have already implemented the Siskeudes application, with a total sample of 120 respondents across nine different villages: Bulila, Mongolato, Luhu, Hulawa, Dulohupa, Pilohayanga, Pilohayanga Barat, Dulamayo Selatan, and Dulamayo Barat, located in Telaga Subdistrict. The data analysis technique employed in this study was Structural Equation Modeling (SEM), which was conducted using the AMOS 24 program. The results of this study show that the village financial system has an influence on the accountability of village fund management. In contrast, human resource competence does not have an influence on the accountability of village fund management. However, both independent variables simultaneously contribute significantly to the accountability of village fund management.
Pengaruh Akuntabilitas dan Transparansi Pengelolaan Anggaran Terhadap Kinerja Keuangan pada Organisasi Perangkat Daerah (OPD) Provinsi Gorontalo Soraya Aprilia, Andi; Blongkod, Harun; Pakaya, Lukman
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 8 No. 4 (2026): 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.v8i4.11531

Abstract

This study aims to determine the effect of Accountability and Transparency of Budget Management on Financial Performance in Regional Apparatus Organizations (OPD) of Gorontalo Province. The method used in this study is a quantitative method with primary data obtained from questionnaire data whose measurements use an ordinal scale. The sample collection process uses purposive sampling or samples with certain criteria, namely based on criteria, namely OPD apparatus in the budget management sector with a total sample of 142 respondents and 29 OPDs in Gorontalo Province spread. The data analysis technique in this study uses Structural Equation Modeling (SEM) or Structural Equation Model operated through the AMOS 24 program. The results of the study indicate that accountability in budget management has no significant effect on OPD financial performance. Transparency in budget management has a positive and significant effect on financial performance. Simultaneously, accountability and transparency in budget management have a significant effect on OPD financial performance in Gorontalo Province explained by R-square 83.9%.
Co-Authors Abdul, Deatry Nur Amalia Abdullah, Muhamad Rifandi Adam, Rahmi R. Adawiyah R. M. Bano Afriani Ekaputri R. Sidiki, Yayu Amir Lukum, Amir 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 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 Ntou, Siti Nur Aulia Ramadhani 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 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 Paratiwi Husain Siti Pratiwi Husain Siti Pratiwi Husain Soraya Aprilia, Andi 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 Yuditia Tilameo Yunus, Amir Yusgiantoro, Yusgiantoro Zulfia K. Abdussamad