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All Journal JRAK: Jurnal Riset Akuntansi dan Komputerisasi Akuntansi Insan Cita Jurnal Pengabdian Kepada Masyarakat Journal of Applied Economics in Developing Countries
Jumiyanti, Kalzum R.
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Agriculture, Biological Sciences & Forestry Economics, Econometrics & Finance Environmental Science Public Health Social Sciences

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Peta Kemampuan Keuangan Daerah Hasan, Wahyudin; Jumiyanti, Kalzum R.
JRAK: Journal of Accounting Research and Computerized Accounting Vol 12 No 1 (2021): JRAK: Jurnal Riset Akuntansi dan Komputerisasi Akuntansi
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Islam 45

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33558/10.33558/jrak.v9i2.1589

Abstract

Regional autonomy makes the region be able to manage its region potential so that it will improve the aid of the community, facilitate public services, and regions given the opportunity to be able to compete to develop regions by legislation. However, the authority of regional autonomy does not necessarily make the area live independently in managing regional finance. This is the phenomenon of still high participation rates or the role of the central government in helping the regional government their managing regional finance activities through transfer funds. Therefore, this research was conduct to analyze regional financial capabilities for each region in the Province of Gorontalo considered this area has the potential of abundant natural resource wealth and has the opportunity to improve regional financial management. The analytical method are used Share and Growth analysis tools. The results showed that regional financial capabilities for each region in Gorontalo Province with a general quadrant method still in relatively evenly distributed portions. Quadrant 1 with the condition of the ideal area, which means this area is categorized by independent and potential regions, there are Gorontalo City, Gorontalo Regency, Boalemo Regency, and Bone Bolango Regency. Furthermore, there are two regions Pohuwato Regency and North Gorontalo Regency entering the quadrant 2 zone which means that the conditions are not ideal. But it needs to be underlined by this area to have the ability to develop its local potential so that the regional revenue has the opportunity to take a big role in financing total expenditure.
Peta Kemampuan Keuangan Daerah Hasan, Wahyudin; Jumiyanti, Kalzum R.
JRAK: Journal of Accounting Research and Computerized Accounting Vol 12 No 1 (2021): JRAK: Jurnal Riset Akuntansi dan Komputerisasi Akuntansi
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Islam 45

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33558/jrak.v12i1.2350

Abstract

Regional autonomy makes the region be able to manage its region potential so that it will improve the aid of the community, facilitate public services, and regions given the opportunity to be able to compete to develop regions by legislation. However, the authority of regional autonomy does not necessarily make the area live independently in managing regional finance. This is the phenomenon of still high participation rates or the role of the central government in helping the regional government their managing regional finance activities through transfer funds. Therefore, this research was conduct to analyze regional financial capabilities for each region in the Province of Gorontalo considered this area has the potential of abundant natural resource wealth and has the opportunity to improve regional financial management. The analytical method are used Share and Growth analysis tools. The results showed that regional financial capabilities for each region in Gorontalo Province with a general quadrant method still in relatively evenly distributed portions. Quadrant 1 with the condition of the ideal area, which means this area is categorized by independent and potential regions, there are Gorontalo City, Gorontalo Regency, Boalemo Regency, and Bone Bolango Regency. Furthermore, there are two regions Pohuwato Regency and North Gorontalo Regency entering the quadrant 2 zone which means that the conditions are not ideal. But it needs to be underlined by this area to have the ability to develop its local potential so that the regional revenue has the opportunity to take a big role in financing total expenditure.
MANAJEMEN PENGELOLAAN BADAN USAHA MILIK DESA DI KECAMATAN BULAWA Harun, Nur Istiyan; Alamri, Annisa Rizqa; Walahe, Dewi; Jumiyanti, Kalzum R.
Insan Cita : Jurnal Pengabdian Kepada Masyarakat Vol 3, No 1 (2021): Februari 2021- Insan Cita: JurnaL Pengabdian Kepada Masyarakat
Publisher : Universitas Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (549.899 KB) | DOI: 10.32662/insancita.v3i1.1414

Abstract

Pembangunan dari suatu Negara difokuskan pada tiga hal yaitu, peningkatan distribusi kebutuhan pokok masyarakat, peningkatan standar hidup masyarakat dan kemampuan masyarakat dalam mengakses sistem sumber di dalam kehidupannya(Todaro, 2004). Salah satu upaya yang dilakukan pemerintah pusat untuk dapat menciptakan pembangunan yang baik adalah dengan mengeluarkan kebijakan berupa undang-undang nomor 6 tahun 2014 tentang desa. Hal ini karena desa menajdi ujung tombak pembangunan Indonesia, oleh karenanya pemerintah terus mendorong pembangunan ekonomi desa. Salah satu basis pengembangan ekonomi desa yang dapat menyongsong keberhasilan terciptanya perdesaan mandiri dan sejahtera adalah dengan melembagakan ekonomi yang diprakarsai dan dikelola oleh masyarakat desa. Bentuk dari kelembagaan ekonomi masyarakat desa tersebut adalah badan usaha milik desa (BUMDes). Permasalahannya kini, bahwa pengelolaan BUMDes tidaklah mudah, melainkan dibutuhkan perhatian khusus berupa kemampuan pengetahuan dan keterampilan tentang perencanaan pembangunan serta kepekaan terhadap kondisi desa yang ditinggalinya. Keterbatasan pemerintah desa di Kecamatan Bulawa dalam pengetahuan pengelolaan BUMDes menjadi masalah serius dalam pengelolaan dana desa dan pembangunan desa yang lebih baik.Tujuan kegiatan pengabdian pengelolaan BUMDes adalah memberikan solusi terhadap masalah yang dihadapi oleh pemerintah desa se-Kecamatan Bulawa melalui sosialisasi pengelolaan BUMDes.Dalam pelaksanaan pengelolaan BUMDes ada beberapa poin penting yang di peroleh masyarakat, seperti seperti manajemen pengurus, bisnis plan, prinsip pengelolaan BUMDes, monitoring dan evaluasi serta pertanggungjawaban.  Kata kunci : Manajemen, Pengelolaan BUMDes,  Bulawa
SERVICE CENTER HIERARCHY IN GORONTALO: EMPIRICAL ANALYSIS THROUGH SCALOGRAM AND CENTRALITY Jumiyanti, Kalzum R.; Machimu, Joachimu Stanley; Walahe, Dewi
Journal of Applied Economics in Developing Countries Vol 11, No 1 (2026): Journal of Applied Economics in Developing Countries
Publisher : MESP–FEB UNS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20961/jaedc.v11i1.114993

Abstract

Regional disparities in service infrastructure persist across Indonesia despite spatial planning efforts. This study addresses the critical gap between normative planning (RTRW 2012) and empirical service center hierarchy in Gorontalo Regency. Using an integrated approach combining Guttman scalogram analysis and Marshall centrality index—a methodological innovation in regional analysis—we identified five hierarchical levels of service centers based on facility distribution across 19 sub-districts. The key finding reveals a serious asynchronization between planned hierarchy (RTRW) and empirical reality: while Tibawa is designated as the regional activity center (PKW), scalogram analysis demonstrates that Limboto and Telaga represent the functionally dominant centers with significantly higher service capacity and facility diversity. Conversely, several peripheral zones designated as PPL (environmental service centers) show higher potential than planned estimates. These findings demonstrate that spatial planning in Gorontalo Regency has not effectively aligned with actual economic and infrastructure development patterns. We recommend RTRW revision based on empirical evidence to optimize infrastructure investment allocation and support more equitable regional development. This research contributes theoretically by demonstrating the applicability of integrated spatial analysis methods to Indonesian regional contexts and provides practical policy guidance for responsive spatial planning in decentralized governance systems.
Co-Authors Alamri, Annisa Rizqa Harun, Nur Istiyan Hasan, Wahyudin Machimu, Joachimu Stanley Walahe, Dewi