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All Journal JSAP : Journal Syariah and Accounting Public Jurnal Pemberdayaan Ekonomi
Makur, Dharmawaty S.
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Economics, Econometrics & Finance Social Sciences

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Manajemen Administrasi dan Keuangan di Desa Bajo, Kecamatan Tilamuta, Kabupaten Boalemo Baderan, Umar Sako; Lantowa, Felmi D.; Makur, Dharmawaty S.; Idji, Abdurrahaman
Jurnal Pemberdayaan Ekonomi Vol. 4 No. 2 (2025): Agustus
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/jpe.v4i1.4828

Abstract

Purpose: This community service aimed to improve the capacity of village apparatus and micro, small, and medium enterprises (MSMEs) in managing village administration and financial reporting based on accountability and transparency principles. Methodology/approach: The activity was conducted in Bajo Village, Tilamuta Sub-district, Boalemo Regency. A participatory workshop method was applied, involving lectures, discussions, and hands-on practice. The materials covered included village administrative document management, simple bookkeeping, and financial report preparation in accordance with applicable regulations. The program utilized printed materials, Microsoft Excel for bookkeeping exercises, and interactive group discussions to enhance participants’ understanding. Results/findings: The activity improved participants’ knowledge, technical skills, and awareness regarding good governance practices. Village apparatus became more capable of preparing administrative records and cash-based accrual financial reports. Participants also demonstrated a positive shift in attitude towards the importance of transparency and accountability in financial management. Conclusion: The activity enhanced village governance capacity, showing that training and assistance are key to improving accountability and professionalism in administrative and financial management. Limitations: The program was limited in scope to basic administrative and financial management and did not cover advanced digital tools due to limited digital literacy and infrastructure at the village level. Contribution: This activity contributes to the field of public administration, particularly in strengthening local governance at the village level. It supports capacity building for rural institutions and provides a practical model for other community engagement initiatives in administrative and financial training.
DETERMINAN PENINGKATAN VOLUME PENJUALAN INDUSTRI KECIL MENENGAH OLAHAN PANGAN DI KABUPATEN GORONTALO Makur, Dharmawaty S.; Yusuf, Fitria Melynsyah
JSAP: Journal Syariah and Accounting Public Vol 3, No 2 (2020): DESEMBER 2020
Publisher : Program Studi Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31314/jsap.3.2.41-50.2020

Abstract

This study aims to determine the effect partially or simultaneously on the brand image of IKM products, through government capital assistance and zakat routines on increasing sales volume of IKM food processed products in Gorontalo Regency. This research is a quantitative research. The data analysis technique used is multiple regression analysis.The results of this study indicate that (1) Simultaneously the brand image of IKM products, investment through government capital assistance and routine zakat together has a significant effect on increasing sales volume of IKM food processed products in Gorontalo Regency with a determinant value of 47.7%. While the remaining 52.3% can be explained by other variables not examined in the study such as product quality factors, product prices, promotions and location. (2) partially Image has a positive and significant effect on increasing sales volume of IKM food processed products in Gorontalo Regency. Investment through government capital assistance has a positive but not significant effect on increasing the sales volume of IKM processed food products in Gorontalo Regency. Zakat routines have a positive and significant effect on increasing sales volume of processed food products for SMEs in Gorontalo Regency.
PENGARUH UKURAN ASET PERUSAHAAN DAN DIVIDEND PAYOUT RATIO (DPR) TERHADAP NILAI PRICE BOOK VALUE (PBV) PERUSAHAAN PLASTIK & KEMASAN YANG TERDAFTAR DI BURSA EFEK INDONESIA Hippy, Mohammad Zubair; Makur, Dharmawaty S.
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.%p.2022

Abstract

Abstract:The research is quantitative research using secondary data obtained from the site of the indonesia stock exchange.The size of the population in this research as many as 15 companies, then with the purposive sampling so obtained the number of samples from 10 companies.Data analysis techniques of the research is multiple regression analysis of the pooled data. The results of this study indicate that (1) the size of company assets has a positive and significant effect on the Price book value of plastic and packaging companies. (2) Dividend Payout Ratio has no significant positive effect on the Price book value of plastic and packaging companies. (3) The size of the company's assets and the Dividend Payout Ratio together have a significant effect on the Price book value of plastic and packaging companies with a determinant value of 78.0867%. The ability of other variables to explain the value of the company is 21.9133%, namely the variable liquidity ratios, audit committees, independent commissioners, profitability ratios, solvency ratios, management decisions, company ownership structure and earnings per share of the company. Keywords: Price book value, Size of company assets, Dividend Payout Ratio Abstrak:Penelitian ini merupakan penelitian kuantitatif dengan menggunakan data sekunder yang diperoleh dari situs Bursa Efek Indonesia. Jumlah populasi dalam penelitian ini sebanyak 15 perusahaan, kemudian dengan metode purposive sampling sehingga diperoleh jumlah sampel sebanyak 10 perusahaan. Teknik analisis data dalam penelitian ini adalah analisis regresi berganda data panel. Hasil penelitian ini menunjukan bahwa (1) Ukuran aset perusahaan berpengaruh positif dan signifikan terhadap nilai Price book value perusahaan plastik & kemasan. (2) Dividend Payout Ratio berpengaruh positif tidak signifikan terhadap nilai Price book value perusahaan plastik & kemasan. (3) Ukuran aset perusahaan dan Dividend Payout Ratio secara bersama-sama berpengaruh signifikan terhadap nilai Price book value perusahaan plastik & kemasan dengan nilai determinan sebesar 78,0867%. Adapun kemampuan dari variabel lain dalam menjelaskan nilai perusahaan sebesar 21.9133% yakni variabel rasio likuiditas, komite audit, komisaris independen, rasio profitabilitas, rasio solvabilitas, keputusan manajemen, struktur kepemilikan perusahaan serta laba per lembar saham perusahaan. Kata Kunci : Price book value, Ukuran aset perusahaan, Dividend Payout Ratio
PENGARUH DANA BAGI HASIL TERHADAP BELANJA DAERAH DI KABUPATEN GORONTALO UTARA Aliu, Siskawati D.; Makur, Dharmawaty S.; Yusuf, Fitria Melynsyah
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.4.1.31-36.2021

Abstract

This research was conducted at the Regional Financial and Asset Agency of Gorontalo Utara Regency. The objective was to see the effect of the independent variable, namely profit sharing, on the dependent variable, namely regional expenditure. This research uses a simple linear regression method. The results indicated that profit-sharing has a positive and significant effect on regional spending. If the profit-sharing funds are greater or have increased, regional spending will increase by 0.749, seen from the results of the regression coefficient. If the profit-sharing funds have increased by 1%, then regional spending will increase by 0.749.
Co-Authors Aliu, Siskawati D. Idji, Abdurrahaman Lantowa, Felmi D. Mohammad Zubair Hippy Umar Sako, Umar yusuf, fitria melynsyah