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All Journal ACCOUNTABILITY Gorontalo Accounting Journal Indonesia Accounting Journal
Madjodjo, Farid
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Economics, Econometrics & Finance

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Analisis kinerja Badan Usaha Milik Desa dalam pengelolaan anggaran untuk meningkatkan pengolahan potensi desa di Desa Akedotilou Madjodjo, Farid; Dahlan, Fadli
Indonesia Accounting Journal Vol 2, No 2 (2020)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/iaj.31055

Abstract

This study uses qualitative approach with purpose to determine: (1) the performance of BUMDes in budget management; and (2) the performance of the "Karivela" BUMDes in managing village potential in Akidotilou Village of Oba Tengah District in Tidore Kepulauan City of North Maluku Province. Data collection techniques through observation, interviews, documentation, and literature study. Data analysis procedures include data collection, data reduction, data presentation, and drawing conclusions. The results show that budget management by BUMDes "Karivela" which should be accountable for budget management to the Village Government of Akedotilou Oba Tengah Subdistrict Tidore Islands City has not been carried out by BUMDes "Karivela" officials. So that every BUMDes "Karivela" budget is known to lack transparency, both in management and accountability. Meanwhile, in the management of village potential in the Village managed by BUMDes "Karivela" there is still no improvement in the existing business units. this is because the management of the BUMDes "Karivela" does not have the ability to manage the village potential in Akedotilou village and the lack of human resources who manage the village potential.
Pengaruh komitmen organisasi dan budaya organisasi terhadap kinerja Organisasi Perangkat Daerah Kota Tidore Kepulauan Dahlan, Fadli; Madjodjo, Farid
Indonesia Accounting Journal Vol 2, No 2 (2020)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/iaj.31212

Abstract

The implementation of local government performance accountability is an accountability that begins from the planning, preparation, and implementation of the government's duties and functions in realizing the vision, mission, and objectives that have been set so that they can be accounted for to the public. This study aims to analyze and understand the influence of organizational commitment and organizational culture on the performance of Regional Instrument Work Unit of Local Government (or called OPD) of the City of Tidore Islands. This study will explain the relationship between several variables through hypothesis testing or explanatory research. The population for this study is 32 OPD which gives 160 respondents as the sample after applies the probability sampling. The result of multiple linear regressions shows that the organizational commitment has positive and significant effect on the OPD’s performance which means that with organizational commitment then the employees of OPD are able to give positive contributions to the OPD’s performance. This study also finds that the organizational culture has positive and significant effect on the OPD’s performance which means that the organizational culture has the ability to improve the OPD’s performance.
THE INFLUENCE OF INTERGOVERNMENTAL REVENUE BUDGETS AND CLARITY OF BUDGET TARGETS ON THE FINANCIAL PERFORMANCE OF REGIONAL GOVERNMENTS: THE CASE OF THE REGIONAL APPARATUS ORGANIZATION OF THE CITY OF TIDORE ISLANDS Madjodjo, Farid; Saleh, Charis Muhammad; Dahlan, Fadli
ACCOUNTABILITY Vol 9, No 2 (2020)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/ja.31234.9.2.2020.60-71

Abstract

This study aims to test the relationship of intergovernmental revenue and clarity of budget targets on the regional government financial performance. This study uses quantitative approach with primary data obtained from the results of distributing questionnaires and then measured by using a five-point Likert scale. The population of this study is the Regional Apparatus Organization which is official in the city of Tidore Islands, with the number of samples that have been determined as many as 45 samples. The sampling technique of this study is purposive sampling and conducts the multiple linear regression analysis as hypothesis testing. This study finds that the intergovernmental revenue and clarity of budget targets in partial have positive and significant effect on the regional government financial performance. The findings of this study imply that agency theory can explain the performance of local government of the City of Tidore Islands.
Pengaruh Kualitas Layanan, Persepsi Kemudahan, Dan Pengetahuan Nasabah Terhadap Minat Penggunaan Aplikasi Brimo Ruslan, Fitriyani; Madjodjo, Farid; Astria, Nikita
Gorontalo Accounting Journal Volume 6 Nomor 1 April 2023
Publisher : Universitas Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32662/gaj.v6i1.2593

Abstract

This study aims to determine the effect of service quality, perceived convenience, and customer knowledge on interest in using the BRImo application at PT Bank Rakyat Indonesia Soasio Branch Office. Methods of data analysis using multiple regression analysis, measuring scale using a Likert scale. The results showed that the service quality variable had a positive but not significant effect on interest in using the BRImo application. the perceived convenience variable has a significant positive effect on the intention to use the BRImo application and the customer knowledge variable has a significant positive effect on the intention to use the BRImo application. and variables namely service quality (X1), perceived ease of use (X2), and customer knowledge (X3) simultaneously have a significant effect on interest in using (Y) the BRImo application.
Pengaruh Kesadaran Wajib Pajak Dan Pelayanan Fiskus Terhadap Kepatuhan Wajib Pajak UMKM Madjodjo, Farid; Baharuddin, Ilfan
Gorontalo Accounting Journal Volume 5 Nomor 1 April 2022
Publisher : Universitas Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (331.467 KB) | DOI: 10.32662/gaj.v5i1.1979

Abstract

This study aims to determine the effect of taxpayer awareness and tax service services taxpayer oncompliance UMKM in the City of Tidore Islands either partially or simultaneously. This type of research is quantitative research with a causal approach, while the source of data used is primary data obtained from the results of distributing questionnaires. The questionnaire was measured using ascale Likert five-pointwhich was graded from very positive to very negative. Technique uses the sampling Probability Sampling with the method Simple Random Sampling. The method of data analysis used multiple linear regression analysis.The results of the study prove that either partially or simultaneously the awareness of taxpayers and the service of the tax authorities has a significant and positive effect on taxpayer compliance UMKM in the City of Tidore Islands. This shows that the better the level of awareness of taxpayers and good tax service services by tax officials, it can increase taxpayer compliance in paying and reporting their tax obligations in accordance with applicable regulations
Co-Authors Astria, Nikita Dahlan, Fadli Ilfan Baharuddin Ruslan, Fitriyani Saleh, Charis Muhammad