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All Journal Economic Reviews Journal Jurnal Informatika Ekonomi Bisnis Ininnawa: Jurnal Pengabdian Masyarakat Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Jurnal Mahasiswa Akuntansi Journal of Ekonomics, Finance, and Management Studies Sosiologi: Jurnal Penelitian dan Pengabdian Kepada Masyarakat
Mattoasi
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Religion Agriculture, Biological Sciences & Forestry Humanities Civil Engineering, Building, Construction & Architecture Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Energy Engineering Industrial & Manufacturing Engineering Public Health Social Sciences

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Pengaruh Kompetensi Sumber Daya Manusia dan Pemanfaatan Teknologi Informasi Terhadap Akuntabilitas Pengelolaan Dana Desa: Studi Kasus Se Kecamatan Suwawa Timur Kabupaten Bone Bolango Ferra Meilisa; Mattoasi; Muliyani Mahmud
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 5 No. 9 (2024): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v5i9.2586

Abstract

This research aims to determine the influence of human resource competency and the use of information technology on the accountability of village fund management. The research method used in this research is a quantitative method with an associative quantitative approach. The data used is primary data obtained from distributing questionnaires to Village Heads, Village Secretaries, Heads of Finance and BPD who have served in the last 3 years in East Suwawa District, Bone Bolango Regency. This research involves 3 variables, namely 2 independent variables and 1 dependent variable. Where the independent variable (X1) is Human Resource Competency, the independent variable (X2) is Information Technology Utilization and the dependent variable (Y) is Village Fund Management Accountability. Data analysis in this study used multiple linear regression. The results of the research show 1) Human Resource Competence has a positive and significant effect on accountability in village fund management, 2) The use of information technology has a positive and significant effect on accountability in village fund management, and 3) simultaneously human resource competence and the use of information technology have a positive and significant effect. significant to the accountability of village fund management.
Pengaruh Transparansi, Akuntabilitas, dan Sistem Pengendalian Internal Terhadap Kinerja Keuangan Pemerintah Daerah: Studi Kasus di Badan Pengelola Keuangan dan asset Daerah Kota Tidore Kepulauan Jainuddin, Sitna; Gaffar; Mattoasi
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 5 No. 12 (2024): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v5i12.5193

Abstract

This study aims to analyze the influence of transparency, accountability, and internal control system on the financial performance of regional government. This study uses a quantitative and total sampling technique for data collection. The data analysis technique is descriptive quantitative analysis, utilizing t statistics, f statistics, and the coefficient of determination (adjusted R Square) though IBM SPSS 20 for windows. The result shoe that transparency positively and significantly influences the regional government’s financial performance. Similarly, accountability also positively and significantly influences the regional government’s financial performance. Furthermore, internal control systems positively and significantly influence the regional government’s financial performance as well. Simultaneously, transparency, accountability, and internal control system positively and significantly influence the regional government’s financial performance, with a determinant value of 60,7%, while the remaining 30,3% is due to other factors that are not examined in thid study.
Pelatihan Penyusunan Laporan Keuangan sebagai Alat Pengukuran Kinerja Usaha Mikro di Kawasan Foodcourt Masjid Sabilul Arsyad UNG Mattoasi; Aqmal, Ikhlas Ul
Ininnawa : Jurnal Pengabdian Masyarakat Vol. 3 No. 2 (2025): Vol. 3 No. 2 (2025): Volume 03 Nomor 02 (Oktober 2025)
Publisher : Program Studi Manajemen FEB UNM

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26858/ininnawa.v3i2.9932

Abstract

Kegiatan pengabdian ini mengangkat judul tentang “pelatihan penyusunan laporan keuangan sebagai alat pengukuran kinerja usaha mikro di kawasan foodcourt Masjid Sabilul Arsyad UNG”. Pengabdian bertujuan untuk untuk memberikan edukasi kepada pelaku UMKM di Foodcourt UNG dalam penyusunan laporan keuangan yang berdasarkan SAK UMKM sehingganya dengan adanya laporan ini bisa membantu para pelaku usaha mikro dalam mengukur serta menilai kinerja usaha yang dijalankan. Adapun yang menjadi sasaran utama dari pengabdian ini adalah para pemilik usaha mikro di kawasan foodcourt masjid kampus UNG yang berjumlah 23 orang. Kegiatan pengabdian ini dilaksanakan pada tanggal 03 Mei 2024 yang bertempat Kawasan Foodcourt Masjid Sabilur Arsyad UNG berlokasi di Jalan Jenderal Sudirman, Kelurahan Wumialo, Kecamatan Kota Tengah, Kota Gorontalo. Metode yang digunakan dalam kegiatan pengabdian ini adalah metode survei, kemudian sosialisasi yaitu pemberian materi mengenai laporan keuangan dan urgensi laporan keuangan dalam manajemen usaha termasuk usaha UMKM, dan metode pendampingan yang di mana tim pengabdian memberikan pelatihan penyusunan laporan keuangan bagi UMKM.
Co-Authors Dai, Mawar Masita Ferra Meilisa Gaffar Ikhlas Ul Aqmal Jainuddin, Sitna Lukman Pakaya Mahdalena Moh. Rizki Usman Muliyani Mahmud Pantu, Nur Aliefah A. Ronald S. Badu Septian Sulistiawan Siti Pratiwi Husain Victorson Taruh Virginia Yuwinda, Ni Kadek Dina