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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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Evaluasi Pengelolaan Dana Desa Dalam Meningkatkan Pembangunan Fisik Desa Siti Jariani Pontoh; Harun Blongkod; Siti Pratiwi Husain
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: 10.37479/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 Deatry Nur Amalia Abdul; Harun Blongkod; Muliyani Mahmud
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: 10.37479/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 Effect of the Implementation of Good Governance  on Village Financial Management (Study on Villages in Tolinggula District, North Gorontalo Regency) Nurjannah K. Paca; Harun Blongkod; Surya Handrisusanto Ahmad
International Journal of Economics Studies Vol. 3 No. 1 (2026): 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; Harun Blongkod; Lukman Pakaya
International Journal of Economics Studies Vol. 3 No. 1 (2026): 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.
The Effect of Regional Original Revenue and Special Allocation Funds on the Financial Performance of the Regional Government of Gorontalo Province in 2020-2025 Lervia Mahwada Musa; Harun Blongkod; Ayu Rakhma Wuryandini
Economics and Digital Business Review Vol. 7 No. 2 (2026)
Publisher : STIE Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/ecotal.v7i2.4024

Abstract

This study aims to determine the influence of Regional Original Revenue (PAD) and Special Allocation Funds (DAK) on the Financial Performance of the Regional Government of Gorontalo Province in 2020–2025. This study uses a quantitative method with secondary data obtained from the Budget Realization Report (LRA) and local government financial statements published by the local government in Gorontalo Province. The sampling technique uses the saturated sample method, namely all districts/cities and the Gorontalo Provincial government that meet the research criteria during the 2020–2025 period. The data analysis technique used was multiple linear regression analysis with the help of the Statistical Package for the Social Sciences (SPSS) program. Based on the results of the study, it is shown that Regional Original Revenue has a positive and significant effect on the Financial Performance of Regional Governments. Special Allocation Funds affect the Financial Performance of Regional Governments. Simultaneously, Regional Original Revenue and Special Allocation Funds have a significant effect on the Financial Performance of the Regional Government of Gorontalo Province in 2020–2025.
Pengaruh Transparansi dan Akuntabilitas Terhadap Fraud Pengelolaan Dana Desa Moh. Syarif; Harun Blongkod; Victorson Taruh
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: 10.37479/jar.v7i1.332

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh transparansi dan akuntabilitas terhadap fraud pengelolaan dana desa pada aparatur desa di Kecamatan Bunobogu Kabupaten Buol Provinsi Sulawesi Tengah. Penelitian ini dilatarbelakangi oleh tingginya alokasi dana desa yang berpotensi menimbulkan berbagai bentuk penyimpangan apabila tidak dikelola secara transparan dan akuntabel. Metode penelitian yang digunakan adalah metode kuantitatif. Data diperoleh melalui penyebaran kuesioner kepada 113 aparatur desa yang menjadi responden penelitian. Analisis data dilakukan menggunakan Structural Equation Modeling (SEM) dengan bantuan software AMOS. Hasil penelitian menunjukkan bahwa transparansi tidak berpengaruh signifikan terhadap fraud pengelolaan dana desa. Sebaliknya, akuntabilitas berpengaruh signifikan terhadap fraud pengelolaan dana desa. Secara simultan transparansi dan akuntabilitas berpengaruh terhadap fraud pengelolaan dana desa dengan nilai koefisien determinasi (R²) sebesar 0,873 atau 87,3%. Penelitian ini menyimpulkan bahwa penguatan akuntabilitas merupakan faktor yang lebih efektif dalam menekan fraud dibandingkan peningkatan transparansi semata. Oleh karena itu, pemerintah desa perlu memperkuat sistem pertanggungjawaban, pengawasan internal, serta kualitas pelaporan keuangan. Di sisi lain, peningkatan literasi masyarakat dan pengurangan asimetri informasi juga menjadi aspek penting agar transparansi yang diterapkan dapat berfungsi secara optimal sebagai mekanisme pengawasan publik terhadap pengelolaan dana desa.
Pengaruh Sistem Informasi Akuntansi dan Pengendalian Internal Pemerintah (SPIP) Terhadap Kualitas Laporan Keuangan Pemerintah Di Organisasi Perangkat Daerah Kabupaten Bolaang Mongondow Selatan Felli Yanti Ros Regena Gibo; Harun Blongkod; Titi Umi Kalsum Hulopi
Bata Ilyas Educational Management Review Vol. 6 No. 2 (2026): July - December
Publisher : Sekolah Tinggi Ilmu Ekonomi Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/biemr.v6i2.4033

Abstract

Penelitian ini bertujuan untuk menguji dan menganalisis pengaruh Sistem Informasi Akuntansi (SIA) dan Sistem Pengendalian Intern Pemerintah (SPIP) terhadap Kualitas Laporan Keuangan pada Organisasi Perangkat Daerah (OPD) di Kabupaten Bolaang Mongondow Selatan. Penelitian ini menggunakan pendekatan kuantitatif dengan metode survei. Pengumpulan data dilakukan melalui penyebaran kuesioner kepada pegawai bagian keuangan/akuntansi. Sampel yang digunakan dalam penelitian ini berjumlah 119 responden yang tersebar di 28 OPD Kabupaten Bolaang Mongondow Selatan. Analisis data menggunakan metode Structural Equation Modeling (SEM) dengan bantuan perangkat lunak AMOS 24. Pengujian instrumen meliputi uji normalitas dengan Mahalanobis Distance, pengujian hipotesis dengan nilai Critical Ratio (CR), serta pengujian koefisien determinasi (R-square). Hasil penelitian menunjukkan bahwa Sistem Informasi Akuntansi berpengaruh positif dan signifikan terhadap kualitas laporan keuangan. Selain itu, Sistem Pengendalian Intern Pemerintah (SPIP) juga memiliki pengaruh positif dan signifikan terhadap kualitas laporan keuangan OPD. Secara simultan, penerapan SIA dan SPIP mampu meningkatkan keandalan, relevansi, keterbandingan, dan keterpahaman laporan keuangan secara signifikan.
ANALYSIS OF RAW MATERIAL INVENTORY RECORDING AND VALUATION METHODS BASED ON SAK EMKM FOR BUSINESS CONTINUITY AT THE SUPER SUMBER SARI TOFU AND TEMPE FACTORY IN GORONTALO CITY Widya Astuti; A. Harun Blongkod; Ayu Rakhma Wuryandini
Multidisciplinary Indonesian Center Journal (MICJO) Vol. 3 No. 1 (2026): Vol. 3 No. 1 Edisi Januari 2026
Publisher : PT. Jurnal Center Indonesia Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62567/micjo.v3i1.2051

Abstract

This study aims to analyze the methods of recording and valuing raw material inventories based on the Financial Accounting Standards for Micro, Small, and Medium Entities (SAK EMKM) and their relation to business continuity at the Super Sumber Sari Tofu and Tempe Factory in Gorontalo City. This research employed a descriptive qualitative method with data collection techniques including observation, interviews, and documentation. The results indicate that the Super Sumber Sari Tofu and Tempe Factory in Gorontalo City has not implemented inventory recording in accordance with SAK EMKM. The business has not determined an inventory valuation method and does not calculate inventory values at the end of the accounting period. This condition causes the financial statements prepared to be unable to accurately reflect the business condition, particularly in determining inventory values and cost of goods sold. However, in terms of inventory expense recognition, the factory has applied it by recognizing damaged raw material inventories as expenses in the period incurred. This is due to the fact that raw materials are purchased from regular suppliers, making damaged materials non-returnable. The main factor contributing to the absence of inventory recording in accordance with SAK EMKM is the limited accounting knowledge of the owner and business managers, who are more focused on production and sales activities. Therefore, the implementation of inventory recording in accordance with SAK EMKM is expected to assist the business in preparing better financial statements and supporting business continuity.
Accountability And Transparency Analysis Of Local Government Financial Performance (Study of Regional Apparatus Organizations (OPD) in Pohuwato Regency) Sitti Rizqi Aulia Rasyid; Harun Blongkod; Herlina Rasjid
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 Siti Nurdela Helingo; Harun Blongkod; Ayu Rakhma Wuryandini
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%.
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