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Muchtar Ahmad
Universitas Negeri Gorontalo
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Managerial Ability in Managing Accountability in Financial Statements School Operational Costs at the Elementary School Level in Gorontalo City Muchtar Ahmad; Abdurrahman Pakaya; Nurlaila Kadir; Dzakaria Lababa
Journal of International Conference Proceedings (JICP) Vol 1, No 2 (2018): Proceedings of the 2nd International Conference of Project Management (ICPM) Gor
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (58.007 KB) | DOI: 10.32535/jicp.v1i2.304

Abstract

The purpose of the implementation of this study was to determine managerial capabilities in the management of financial statements of the School Operational Cost Funds at the Primary School level in Gorontalo City. This study uses qualitative methods. The results of this study indicate that internal and external accountability in the management of School Operational Costs funds where internal accountability is in the form of hierarchical accountability in the form of recapitulation of the budget for School Operational Costs. While the realization of the use of funds for School Operational Costs in the form of K1K7a is sent to the central management team and the overall accountability report from quarter I-IV is submitted to BAWASDA annually. Then the data entered by the Gorontalon City education service school will be sent also to the Provincial management team and the provincial School Operational Cost Management Team to send the data to the central management team. Whereas professional accountability takes the form of time for channeling school operational costs by each quarterly school or every 1 time in three months and which plays an important role in management and school operational costs, namely the principal responsible for funds for school operational costs, treasurer management of school operational costs. , the school committee is the controller and supervises the use of funds in the School Operational Costs, then the parents representatives of the students are chosen by the principal who also oversees the use of the School Operational Costs funds. External accountability is accountability beyond internal accountability such as the Regional Oversight Body (BAWASDA) which also checks the use of funds for School Operational Costs for each school and the Corruption Eradication Commission which monitors the use of school operational costs and conducts investigations, investigations and prosecutions of criminal acts corruption. While for fund management planning School Operational Costs include budget planning for School Operational Costs and HR planning for fund managers. Fund planning is arranged in the form of a fund use plan, which is prepared by the principal and treasurer of the School Operational Costs. The involvement of parents of students in the BOS budget planning is only during the preparation of the RKAS. HR planning of fund managers by forming a management team based on mutual agreement between the principal, the teacher board and the school committee taking into account the experience of the treasurer. While the selection of one of the parent’s representatives is determined by mutual agreement. To help the performance of the treasurer and the recipient team, the principal appoints one of the teachers as executive assistant to the treasurer of the School Operational Costs and the recipient of the goods. The selection of implementing assistants is based on the educational background of the undergraduate accounting and the ability to operate the computer. The implementation of fund management begins with the distribution of funds for School Operational Costs. Funding for School Operational Costs has been delayed. The delay is due to the delay of the teachers in reporting the results of activities using funds from the School Operational Costs. The mechanism for using funds begins with the submission of needs by teachers and employees, not all proposed needs can be budgeted in the RAPBS, but are filtered based on priority scale. The next step is the determination of the allocation of funding sources determined by the principal, then spent by the goods shopping team based on price standards from the District Education Office. As a final step, namely acceptance, checking and inventory of goods by the recipient team, so that ready goods / services to be used. The activity of evaluating the management of school operational costs is carried out in the form of supervision and monitoring. Supervision is carried out by principals in the form of inherent supervision, which is carried out by checking the bookkeeping of School Operational Costs, as well as providing direction in the management of Education funds. Supervision of the school committee is carried out by the head of the school committee during the school visit. Monitoring is carried out by the Gorontalo City School Operational Cost Management Team, by checking the use of funds, verifying funds with the number of students, and providing guidance on managing BOS funds. In monitoring activities, complaints are not handled, because schools do not receive complaints from any party. Factors influencing managerial ability in managing accountability of financial statements of the School Operational Cost Fund at the Elementary School Level, in general from competency factors, experience, training and motivation of the boss fund managers. Keywords: Managerial Ability, and Financial Report Accounting
Pengaruh Kualifikasi Pendidikan Dan Disiplin Kerja Terhadap Kinerja Pegawai Di Badan Sar Nasional Gorontalo Rahmatia Pariasi; Hais Dama; Muchtar Ahmad
JAMBURA: Jurnal Ilmiah Manajemen dan Bisnis Vol 5, No 2 (2022): JIMB - VOLUME 5 NOMOR 2 SEPTEMBER 2022
Publisher : Universitas Negeri Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37479/jimb.v5i2.16581

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh Kualifikasi Pendidikan dan Disiplin Kerja terhadap Kinerja Pegawai di Badan SAR Nasional Gorontalo. Teknik pengumpulan data dalam penelitian ini menggunakan kuisioner dengan populasi pegawai di Badan SAR Nasional Gorontalo sebanyak 57 orang. Teknik pengambilan sampel menggunakan sampling total yakni semua anggota populasi digunakan sebagai sampel. Alat uji analisis yang digunakan dalam menguji penelitian ini yaitu uji instrument, uji asumsi klasik, uji regresi linear berganda, dan pengujian hipotesis. Berdasarkan hasil penelitian uji t (parsial) menunjukan variabel X1 (Kualifikasi Pendidikan) berpengaruh terhadap Y (Kinerja Pegawai) ditujunkan dengan nilai t hitung 3,330 t tabel 2,005. Dan variabel X2 (Disiplin Kerja) berpengaruh terhadap Y (Kinerja Pegawai) ditunjukan dengan nilai t hitung 4,431 t tabel 2,005. Dan berdasarkan hasil penelitian uji f (Simultan) menunjukan bahwa f hitung 17,977 f tabel 2,776. Hasil perhitungan koeefisien determinasi nilai r Square sebesar 40% dapat disimpulkan bahwa kualifikasi pendidikan dan disiplin kerja berpengaruh terhadap kinerja pegawain di Badan SAR Nasional Gorontalo. Sedangkan sisanya dipengaruhi oleh variabel lain yang tidak dijelaskan dalam penelitian ini.
Pengaruh Pendidikan Dan Pelatihan (Diklat) Terhadap Kinerja Pegawai Di Balai Pelestarian Cagar Budaya Provinsi Gorontalo Andi Juanna; Suciyati Maruf; Muchtar Ahmad
Economics and Digital Business Review Vol. 4 No. 1 (2023): Agustus - January
Publisher : STIE Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/ecotal.v4i1.304

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh Pendidikan dan Pelatihan Terhadap Kinerja Pegawai di Balai Pelestarian Cagar Budaya Provinsi Gorontalo. Teknik pengumpulan data dalam penelitin ini menggunakan kuesioner dengan populasi pegawai di Balai Pelestarian Cagar Budaya Provinsi Gorontalo sebanyak 35 orang. Teknik Pengambilan sampel menggunakan sampling total yakni semua anggota populasi digunakan sebagai sampel yaitu sebanyak 35 orang. Alat uji analisis yang digunakan dalam menguji penelitian ini yaitu uji instrumen, uji asumsi klasik, uji regresi linear sederhana, dan pengujian hipotesis. Berdasarkan hasil penelitian uji t (parsial) menunjukkan variabel X (Pendidikan dan Pelatihan) berpengaruh terhadap variabel Y (Kinerja Pegawai) ditunjukkan dengan nilai t hitung 6,041 > t tabel 2,037. Hasil perhitungan koefisien determinasi nilai r square sebesar 52.5% dapat disimpulkan bahwa pendidikan dan pelatihan berpengaruh terhadap kinerja pegawai di Balai Pelestarian Cagar Budaya Provinsi Gorontalo. Sedangkan sisanya 47.5% dipengaruhi oleh variabel lain yang tidak dijelaskan dalam penelitian ini seperti motivasi kerja, disiplin kerja, penempatan kerja dan kualifikasi pendidikan
Penempatan Dan Beban Kerja Mempengaruhi Kinerja Pegawai Di Pengadilan Negeri Gorontalo Sintiya Payu; Muchtar Ahmad; Valentina Monoarfa
JAMBURA: Jurnal Ilmiah Manajemen dan Bisnis Vol 5, No 3 (2023): JIMB - VOLUME 5 NOMOR 3 JANUARI 2023
Publisher : Universitas Negeri Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37479/jimb.v5i3.17968

Abstract

Suatu organisasi sangat bergantung pada sumber daya manusia untuk pertumbuhan dan perkembangannya. Tidak ada artinya sarana dan prasarana, tanpa adanya sumber daya manusia didalamnya. Tuntutan terhadap kinerja sangatlah dirasakan apalagi organisasi di instansi terutama peradilan dimana dituntut untuk memberikan pelayanan kepada masyarakat yang tranparan dan akuntabel. adapun penempatan pegawai harus sesuai dengan keahlian yang dimiliki kemudian untuk beban kerja juga harus sesuai dengan tupoksi yang telah ditentukan oleh instansi yang ditempati. Untuk itu peran sumber daya manusia dalam sebuah organisasi sangatlah berpengaruh terhadap pencapaian kinerja organisasi. Adapun penelitian ini bertujuan untuk mengetahui bagaimana penempatan dan beban kerja terhadap kinerja di PN Gorontalo Pengumpulan data dalam penelitian ini dilakukan dengan observasi dan penyebaran angket Kuisioner, dianalisis menggunakan regresi linier berganda. Hasil penelitian ini menunjukkan bahwa penempatan dan beban kerja berpengaruh signifikan terhadap kinerja pegawai di Pengadilan Negeri Gorontalo. Secara parsial, Penempatan berpengaruh positif dan signifikan terhadap kinerja pegawai, dan Beban kerja berpengaruh positif dan signifikan terhadap Kinerja Pegawai. Secara simultan variabel bebas (Penempatan dan beban kerja) secara bersama-sama berpengaruh signifikan terhadap variabel terikat (kinerja pegawai).
Pengaruh Kecerdasan Intelektual dan Kecerdasan Emosional Terhadap Kinerja Pegawai di Universitas Negeri Gorontalo Aprilia Kairia Nabila; Heldy Vanni Alam; Muchtar Ahmad
JAMBURA: Jurnal Ilmiah Manajemen dan Bisnis Vol 6, No 2 (2023): JIMB - VOLUME 6 NOMOR 2 September 2023
Publisher : Universitas Negeri Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37479/jimb.v6i2.21959

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh kecerdasan intelektual dan kecerdasan emosional terhadap kinerja pegawai di Universitas Negeri Gorontalo. Variable bebas dalam penelitian ini terdiri dari Kecerdasan Intelektual (X1) dan Kecerdasan Emosional (X2), sedangkan variable terikatnya adalah Kinerja Pegawai (Y). Teknik pengumpulan data menggunakan kuesioner. Populasi pada penelitian ini adalah 225 pegawai universitas negeri gorontalo sedangkan sampel berjumlah 70 responden yang ditentukan dengan menggunakan rumus Slovin. Alat uji analisis terdiri dari uji validitas, uji reliabilitas, uji asumsi klasik, dan uji hipotesis. Hasil penelitian menunjukan bahwa secara parsial, kecerdasan intelektual memiliki pengaruh positif namun tidak signifikan terhadap kinerja pegawai, dan kecerdasam emosional memiliki pengaruh positif dan signifikan terhadap kinerja pegawai. Secara simultan, kecerdasan inetektual dan kecerdasan emosional memiliki pengaruh yang signifikan terhadap kinerja pegawai di Universitas Negeri Gorontalo. Selanjutnya, nilai R Square yaitu sebesar 63,3% yang berarti bahwa variabel kinerja dapat dijelasakan oleh variabel kecerdasan intelektual dan variabel kecerdasan emosional sebesar 63,3%. Sedangkan sisanya yaitu sebesar 36,7% dijelaskan oleh variabel lain yang tidak diteliti.
PENGEMBANGAN ‘MARINE BUSINESS’ DI WILAYAH PESISIR TIMUR SUMATERA UTARA Muchtar Ahmad
DINAMIKA PERTANIAN Vol. 32 No. 2 (2016): Jurnal Dinamika Pertanian Edisi Agustus 2016
Publisher : UIR Press

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

In developing of the eastern coastal zone in the North Sumatra province, emerged various ideas from rural coastal development in 1974, fishery metropolis in 2005, fishery industrialization until blue economy popularize as sustainable development in the fishery and marine businesses recently. However, at the national wise, the fisheries development is still dependent on productivity increasing, growth and investment policy. Although no evaluation on those ideas and policies implementation have been conducted and published. The issue of poverty, unbalance growth, inequality, and low capital investment together with environmental degradation in the coastal area have not yet shift to the due hope; even become down into worse situation. Therefore, base on economic geography the idea of development pattern called marine business system in the region is arranged. It is one of might be effective alternatives to address the issues in microeconomic sense. The idea is base on the assumption that the coastal area, indeed still open the opportunity to utilize for social wellbeing. Unfortunately it would not be persistence with the present strategy as ever. Developing marine business system need good governance together with best practices as moral hazard become worsen, so that the law enforcement is a must to be successful.
BENGKEL MESIN KAPAL PERIKANAN DI DUMAI Muchtar Ahmad
DINAMIKA PERTANIAN Vol. 28 No. 2 (2013): Jurnal Dinamika Pertanian volume XXVIII, Nomor 2 2013
Publisher : UIR Press

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Abstract

Based on a survey on three boat engine workshops in Dumai, the state of small scale workshop was reported. The perspective technology, human capital, problem, and development are analyzed in order to address the problem and to promote the workshop. Actually the manager of fishing boat engine workshop is quite simple in term of technological and managerial knowledge; as they have been adopted from long experience working in the engine workshop somewhere or in the family own. The number of fishing boat engine workshop in Dumai City is not match enough to serve more than 300 hundreds small fishing boats with engine. The workshop serves to install of engine on the boat, to fix out of order engine and to serve regularly engine services. The technicians were none from engineering or mechanical vocational school, even though some of them were graduant of senior high school. As the workshop business is profitable, labor intensive and badly demanded, but the competency in workshop technology and management are limited and need of further improvement. Especially in the field of mechanical and fishing boat engine skill proficiency as well as basic and practical mechanical engineering knowledge improvement. Therefore a crash program in the vocational school and curriculum review of professional program in mechanical engineering are necessary to fulfill the badly need fishing boat engineers or technicians as well as engine workshop managers in the coastal region.
KESANGKILAN PASAR HASIL PERIKANAN DI KAWASAN PESISIR Muchtar Ahmad
DINAMIKA PERTANIAN Vol. 28 No. 1 (2013): Jurnal Dinamika Pertanian Volume XXVIII, Nomor 1 2013
Publisher : UIR Press

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Abstract

The state of fishery marketing concerning its marketing system, price at various levels, and marketing efficiency in the coastal area of Batubara regency are reported. Data and information based on survey, which was conducted on fishers, who fishing in the coastal waters of the regency. There are two basic flows fish commodities through different functional marketing systems from the point of fishers as producers to consumers. First, marketing system of the fish from artisanal fishers was used to the collecting fish traders. Since the traders are persisting in many points of marketing, the channel is rather length. Second, fish marketing through private fish landing place of the fish caught by own boat or special tied fishers to the landing places. The flow chain of the system is shorter than the former, low marketing margin, so that the marketing efficiency is rather high. The sold price and marketing margin seemingly differs at each institution point of marketing system. It determined by timing and the length of transportation time, economy, accuracy, the length of marketing chain, and the price at each point of the chain, which the handling fish flows determine of the efficiency of the distribution channel. In order to improve marketing efficiency and artisanal fisher’s income from the fish marketing by receiving of the fair fish price, it is necessary to develop open market by means of functionalized government established landing places. Hence, the length of marketing chain is shorter, and followed by supporting of functionalized fishers cooperative that able to manage the landing places. So that many marketing institutions of the fish traders are successed by in the efficient marketing system.
Pengaruh Sosial Media Marketing Facebook terhadap Minat Beli Konsumen Yab Showroom Gorontalo Siti Nur Afni Saman; Muchtar Ahmad; Yulinda L. Ismail
Economic Reviews Journal Vol. 3 No. 3 (2024): Economic Reviews Journal
Publisher : Masyarakat Ekonomi Syariah Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56709/mrj.v3i3.281

Abstract

This research aims to find out how much influence Facebook Social Media Marketing has in increasing Consumer Buying Interest at YAB Showroom Gorontalo. This type of research uses quantitative methods, by distributing questionnaires to 63 respondents using the Slovin formula calculation. The analysis used in this research uses simple linear regression analysis. The results of this research show that the Facebook Social Media Marketing variable has a significant positive effect on Purchase Interest with a significance level of 0.001 < 0.05 and a value of tcount > ttable, namely 3,330 > 3,231. The magnitude of the influence of the coefficient of determination R square is 15.4% while the remaining 84.6% is explained or described by other independent variables which are not included in this research model.
PENGEMBANGAN MEDIA LUMPIA PADA PEMBELAJARAN PPKn DI KELAS 2 SD KOTA TENGAH KOTA GORONTALO Nurkamiden, Karto; Ahmad, Muchtar; Cuga, Candra; Ngiu, Zulaecha
Jambura Journal Civic Education Vol 4, No 1 (2024): Vol.4 No.1 2024
Publisher : Universitas Negeri Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37905/jacedu.v4i1.25471

Abstract

Penelitian ini bertujuan untuk menganalisis pengembangan media Lumpia pada pembelajaran PPKn di kelas 2 SD Kota Gorontalo. Penelitian ini menggunakan metode Kualitatif. Hasil penelitian dan pengembangan Media pembelajaran LUMPIA (Loundri mengenal Pengamalan Sila Pancasila) dengan menggunakan model pengembangan ADDIE (Analysis, Design, Development, Implementation, Evaluation),  dapat disimpulkan bahwa: 1) Pada tahap analisis, peneliti melakukan analisis awal melalui observasi dan wawancara di SDN  terhadap kondisi dan kebutuhan pembelajaran PPKn di kelas 2 SD. Hasil analisis awal ini adalah dalam proses pembelajaran PPKn materi mengenal pengamalan Sila Pancasila ternyata masih menggunakan  media pembelajaran berupa Chart yang diperoleh dari gambar yang digunting (hasil printing) serta menggunakan media Chart/Gambar yang ditempel pada papan tulis. 2) Desain ideal media pembelajaran LUMPIA dirancang dalam bentuk sebuah sketsa desain  membantu pembuatan media pembelajaran LUMPIA yang telah dikembangkan dari media yang sudah ada pada awalnya yaitu Jemuran Gembira. Sketsa tersebut dituangkan dalam sebuah Skema yang disebut dengan desain awal konseptual (Blueprint). 3)Mengembangkan desain ideal media pembelajaran LUMPIA (Loundri mengenal Pengamalan Sila Pancasila) pada pembelajaran PPKn materi mengenal pengamalan sila Pancasila di kelas 2 SD sesuai Blueprint untuk menghasilkan prototype Media LUMPIA  dilaksanakan dengan beberapa tahap yaitu; (1) Tahap pembuatan Media, (2) tahap validasi kelayakan Produk. 4) Pada tahap implementasi semua rancangan media yang telah dikembangkan diterapkan setelah dilakukan revisi. Media pembelajaran LUMPIA  yang telah dikembangkan, diimplementasikan pada situasi yang nyata yaitu di kelas. Pada tahap ini peneliti melakukan uji coba produk dengan melihat respon dari guru dan respon dari Peserta didik terhadap media  pembelajaran yang telah dikembangkan. Uji coba yang dimaksudkan untuk melihat tingkat kepraktisan pada media tersebut. 5) Mengevaluasi kelayakan media LUMPIA pada pembelajaran PPKn materi mengenal pengamalan sila Pancasila di kelas 2 SD dilaksanakan dengan memberikan angket kepada siswa dan peserta didik dengan informasi bahwa dari respon guru memiliki rata-rata 4,1. Deskripsi hasil respon peserta didik ditunjukkan pada tabel, terlihat bahwa persentase rata- rata respon peserta didik terhadap pelaksanaan kegiatan pembelajaran dengan menggunakan media LUMPIA memiliki nilai lebih besar dari 80%. Dari keseluruhan aspek yang ditanyakan, persentase rata-rata respon peserta didik adalah 88,54 %. Dengan demikian tingginya persentase peserta didik yang memberikan respon positif membuktikan bahwa media pembelajaran LUMPIA  dapat dikatakan efektif.
Co-Authors Abdul, Nur Hikmah Abdulatif, Fatmawati Abdullah, Femilia Abdurrahman Pakaya Agunta, Arlin Agus Hakri Bokingo Agustina E Latif Alit Tegar Maulana Alit Tegar Maulana Andi Juanna Andi Yuniar Mendo Andi Yusniar Mendo Anisa Ikhsan Aprilia Kairia Nabila Asna Aneta Banuna, Yunus N Candra Cuga Dewi Murni Tampubolon Djoko Lesmana Radji Dzakaria Lababa Endi Rahman Febriyanti Gobel, Fitra Hais Dama Hasan, Novita Heldy Vanni Alam Heni Pujiastuti Ied Habibie Inang Gobel Irwandy Syofyan Irwandy Syofyan Jasmoro, Jasmoro Juliana Juliana Koem, Ruaida Lisda L. Asi M Fauzi, M Mahabi, Maimun Mohamad Akbar Datau Mulyati Bangi Mustamin Ibrahim Ngiu, Zulaecha Nofrizal Nofrizal Nofrizal Nofrizal Nofrizal Nofrizal Novri Youla Kandowangko Nurkamiden, Karto Nurlaila Kadir Nurmatias Nurmatias Purwoko, Nurul Pinaka Rahmatia Pariasi Rasid Yunus, Rasid Reskiawan Tantawi Reynaldi Trifando Alaina Rezkiawan Tantawi Roy Hasiru Saman, Siti Nur A. Samsul Fikar Samsul Fikar Sintiya Payu Siti Nur Afni Saman Srie Isnawaty Pakaya Suciyati Maruf sudirman sudirman Suprianto, Sri Astuti Tiara Khanisa Almira Sahi Tohopi, Rustam Udin Hamim Valentina Monoarfa Yacob Noho Nani Yoki Jiliansyah Yulinda L. Ismail Yuniarti Koniyo