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All Journal Jurnal Transformative JSAP : Journal Syariah and Accounting Public Jurnal Akuntansi, Keuangan dan Teknologi Informasi Akuntansi
Ali, Yuwin
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Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Environmental Science Industrial & Manufacturing Engineering Social Sciences

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 1 
Remuneration Factors in Supporting the Effectiveness of the Performance of the Police of the Republic of Indonesia in the Gorontalo Police Mohi, Widya Kurniati; Ali, Yuwin; Kadir, Yuyun; Akbar, Muh Firyal; Nahruddin, Zulfan
Jurnal Transformative Vol 6, No 2 (2020): September
Publisher : Faculty of Social and Political Science Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/ub.transformative.2020.006.02.6

Abstract

This research aims to obtain an overview of the Remuneration Factor in Supporting the Effectiveness of Police Performance Gorontalo Police District Office. The researcher applied qualitative approach while data collection techniques were conducted through interviews to a number of informants, observations and secondary data documentation. By the three indicators of effectiveness of police performance (target achievement, integrity and adaptation) there are some problems encountered. In target achievement indicator, there are some obstacles that obstruct the police performance effectiveness. Whereas the integration indicator showed that the ability of organizations to provide information on Remuneration to members of the National Police has not been effective, as seen from the human resources, there are still those who do not understand about Remuneration and the availability of inadequate infrastructure in the process of conducting socialization. The adaptation indicators showed that the procurement and labor process measurement benchmarks in supporting the performance of Police members have not been effective. It can be seen from the lack of personnel needed in serving the community to support the effectiveness of the police members in Gorontalo Police district office.
ANALISIS REALISASI ANGGARAN BELANJA PEGAWAI DI DINAS PERTANIAN KABUPATEN GORONTALO Yusuf, Fitria Melynsyah; Ali, Yuwin; Saputro Djahuno, Nur Iman
JSAP : Journal Syariah and Accounting Public Vol 7, No 2 (2024): Desember 2024
Publisher : Program Studi Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31314/jsap.7.2.103-113.2024

Abstract

This research aims to analyze the realization of employee expenditure budgets based on the Regulation of the Minister of Finance of the Republic of Indonesia Number 102/PMK.02/2018 concerning the classification of employee expenditure budgets at the Gorontalo Regency Agriculture Service. This research uses descriptive qualitative methods with observation techniques, documentary interviews and triangulation. The results of this research conclude that the realization of the Employee Expenditure Budget is based on Minister of Finance regulations. So, with the management of allowances, protection and increasing regional income which causes silpa, the remaining budget is then allocated in the following year
ANALISIS KINERJA KEUANGAN PEMERINTAH KOTA GORONTALO DALAM PENGELOLAAN ANGGARAN PENDAPATAN DAN BELANJA DAERAH TAHUN 2019-2023 Larasati, Cindy; Ali, Yuwin; Ariesta Iyonu, Mentari
Jurnal Akuntansi, Keuangan dan Teknologi Informasi Akuntansi Vol. 6 No. 1 (2025): Edisi Juni 2025
Publisher : Universitas Muhammadiyah Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36085/jakta.v6i1.8306

Abstract

This study aims to analyze the financial performance of the Gorontalo City Government in the 2019–2023 period using a mixed methods sequential explanatory model approach. Quantitative data were obtained from the City Budget Realization Report (LRA), balance sheet, and CAKL, analyzed using seven financial ratios: independence, degree of decentralization, dependence, PAD effectiveness, efficiency, spending activity, and PAD growth. The qualitative stage involved semi-structured interviews with informants from the City Finance Agency and taxpayers. The results showed that the average independence ratio was 40.87% (low category), the degree of decentralization was 25.97% (sufficient), financial dependence was 64.29% (very high), and PAD effectiveness was sufficient (94.34%), but efficiency decreased (104.65%) and operating expenses dominated (87.72%) compared to capital expenditures (11.99%). PAD growth fluctuated with a low average (15.35%). Qualitative analysis revealed the main factors: suboptimal financial management, low PAD due to tax and policy awareness, and a small portion of capital expenditure. In conclusion, the financial performance of Gorontalo City is not yet independent and efficient, still highly dependent on central transfers, needs to improve management, increase PAD, and increase the portion of capital expenditure to strengthen fiscal independence and regional development. Keywords: Financial Performance, Regional Financial, Independence Ratio
PENGARUH RETRIBUSI PASAR TERHADAP PENDAPATAN ASLI DAERAH DI KOTA GORONTALO Ali, Yuwin; Daud, fatmawaty
JSAP : Journal Syariah and Accounting Public Vol 2, No 1 (2019): Juli 2019
Publisher : Program Studi Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31314/jsap.2.1.1-16.2019

Abstract

Economic development is regarded as a total increasing and per capita income which considers society development and followed by fundamental changes in economic structure of one country. Income of one country is encouraged become a source in a government development to increase society.Pembangunan ekonomi adalah suatu proses kenaikan pendapatan total dan pendapatan perkapita dengan memperhitungkan adanya pertambahan penduduk dan disertai dengan perubahan fundamental dalam struktur ekonomi suatu negara dan pemerataan pendapatan bagi penduduk suatu Negara
PENERAPAN PSAP NO. 01 DALAM PERTANGGUNGJAWABAN KEUANGAN DI DESA PENTADIO TIMUR Noho, Maryam; Ali, Yuwin
JSAP : Journal Syariah and Accounting Public Vol 4, No 1 (2021): JULI 2021
Publisher : Program Studi Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31314/jsap.4.1.24-30.2021

Abstract

This study aims to determine the application of the Governmental Accounting Standard Statement (PSAP) No. 01 In Village Financial Accountability in Pentadio Timur Village, Telaga Biru District, Gorontalo District. This type of research uses descriptive research with a qualitative approach by Nazir (2009). The results of this study are that the financial accountability reporting in Pentadio Timur Village, Telaga Biru District, Gorontalo Regency is in accordance with the Minister of Home Affairs Regulation Number 20 of 2018 in the fifth part of article 70 regarding Village financial accountability and is based on the Government Accounting Standards Statement (PSAP) No. 01. However, it is not yet fully in accordance with the implementing regulations. Where the Village Government has only made four of the seven rules of financial accountability reports, while in the regulation on Implementation of PSAP No. 01 it has 7 (tuju) components of the rules. In this case, it is hoped that the Government will make a village financial accountability report in accordance with Government Regulation Number 71 of 2010 based on PSAP No. 01 by completing the components of financial statements in order to create accountable and transparent financial reports
ANALISIS PENERAPAN PSAP NOMOR 08 TENTANG AKUNTANSI KONSTRUKSI DALAM PENGERJAAN PADA DINAS PUPR KABUPATEN GORONTALO Yusuf, Fitria Melynsyah; Ali, Yuwin
JSAP : Journal Syariah and Accounting Public Vol 5, No 1 (2022): JULI 2022
Publisher : Program Studi Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31314/jsap.5.1.19-26.2022

Abstract

Penelitian ini berjudul Analisis Penerapan PSAP Nomor 08 Tentang Akuntansi Konstruksi Dalam Pengerjaan Pada Dinas PUPR Kabupaten Gorontalo. Penelitian inidilakukan di Dinas PUPR Kabupaten Gorontalo. Tujuan dari penelitian ini mengetahui penerapan pernyataan standar akuntansi pemerintah nomor 08 tentang akuntansi konstruksi dalam pengerjaan. Penelitian ini menggunakan metode kualitatif deskriptif. Hasil penelitian ini adalah laporan pertanggungjawaban keuangan belum sepenuhnya sesuai dengan aturan penerapan PSAP Nomor 08 tentang akuntansi konstruksi dalam pengerjaan. Dimana masih adanya temuan audit terhadap laporan hasil pemeriksaan, yaitu: adanya temuan tentang konstruksi dalam pengerjaan yang belum menyajikan informasi ukuran, bukti kepemilikan dicatat tidak sesuai dengan berita acara serah terima, sementara dalam aturan penerapan PSAP yaitu untuk mewejudkan akuntabilitas dan transparansi pengelolaan keuangan negara dalam menyusun dan menyampaikan laporan keuangan.Diharapkan pemerintah dalam membuat laporan keuangan agar dapat sesuai dengan Peraturan Pemerintah Nomor 71 Tahun 2010 berdasarkan PSAP Nomor 08
ANALISIS TRANSPARANSI DAN AKUNTABILITAS PENGELOLAAN KEUANGAN DESA OMBULO TANGO KECAMATAN TOLANGOHULA Yusuf, Fitria Melynsyah; Ali, Yuwin; Bouti, Sariyanti P.
JSAP : Journal Syariah and Accounting Public Vol 4, No 2 (2021): DESEMBER 2021
Publisher : Program Studi Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31314/jsap.4.2.77-88.2021

Abstract

Penelitian ini bertujuan untuk menganalisis transparansi dan akuntabilitas pengelolaan keuangan desa Ombulo Tango kecamatan tolangohula. Penelitian ini menggunakan jenis penelitian deksriptif dengan pendekatan kualitatif, dengan indikator penelitian pengelolaan keuangan dari Mardiasmo. Hasil penelitian ini adalah pemerintah desa sudah melaksanakan pengelolaan dengan baik namun belum maksimal, Baiknya karena pemerintah desa sudah membuat laporan secara berkala, lengkap dengan dokumen-dokumen pendukung untuk pelaporan kepada pemerintah kabupaten, Hasil kurang maksimalnya karena laporan tersebut hanya dibuat untuk pemerintah kabupaten saja sedangkan masyarakat belum memiliki partisipasi dan akses yang mudah dalam hal pengelolaan keuangan daerah. Masyarakat juga mengeluhkan belum adanya papan informasi yang dapat dilihat secara langsung yang merupakan bentuk pertanggungjawaban kepada masyarakat.
PENGARUH KONTRIBUSI DAN EFISIENSI PENDAPATAN ASLI DAERAH TERHADAP PENDAPATAN DAERAH DI KABUPATEN GORONTALO Iyonu, Mentari Ariesta; Pakaya, Mohamad; Ali, Yuwin
JSAP : Journal Syariah and Accounting Public Vol 5, No 2 (2022): DESEMBER 2022
Publisher : Program Studi Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31314/jsap.5.2.47-59.2022

Abstract

This research was conducted at the Regional Government Finance Agency of Gorontalo Regency. The purpose of this study was to see the effect of the dependent variable, namely the contribution and efficiency of PAD on the dependent variable, namely regional income. This research uses multiple linear regression method. The results of this study indicate that contribution and efficiency have a simultaneous and significant effect on the Gorontalo Regency area while partially contributing positively and significantly to regional income because if the contribution increases then regional income will experience an increase and efficiency has a negative and significant effect because if efficiency increases then income area will decrease.
Co-Authors Ariesta Iyonu, Mentari Bouti, Sariyanti P. Cindy Larasati, Cindy Daud, fatmawaty Iyonu, Mentari Ariesta Jamhari Jamhari Kadir, Yuyun Muh. Firyal Akbar, Muh. Firyal Noho, Maryam Pakaya, Mohamad Saputro Djahuno, Nur Iman Widya Kurniati Mohi, Widya Kurniati yusuf, fitria melynsyah