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All Journal Professional : Jurnal Komunikasi dan Administrasi Publik Jurnal Ilmiah Akuntansi Manajemen Jurnal Literasi Akuntansi Journal of Economic, Business, and Administration JEBA Jurnal Ilmu Manajemen dan Bisnis The Es Accounting and Finance Madani: Multidisciplinary Scientific Journal West Science Interdisciplinary Studies West Science Interdisciplinary Studies West Science Social and Humanities Studies Journal of Innovative and Creativity Journal of Governance and Global Studies
Abdullah, Amnatia R
Universitas Bina Mandiri Gorontalo
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Chemical Engineering, Chemistry & Bioengineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Medicine & Pharmacology Physics Public Health Social Sciences Other

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Local Government Financial Performance: Challenges and Opportunities Abdullah, Amnatia R; Hulopi, Titi Umi Kalsum; Hartoyo, Abdulrival; Ibrahim, Ely; Sanaba, Risna
West Science Interdisciplinary Studies Vol. 2 No. 12 (2024): West Science Interdisciplinary Studies
Publisher : Westscience Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/wsis.v2i12.1526

Abstract

The financial performance of local governments is an important indicator in assessing the efficiency and effectiveness of public resource management. This article discusses the challenges faced by local governments in improving financial performance, including issues of transparency, accountability, and suboptimal budget management. In addition, this study also identifies opportunities that can be utilized, such as the application of information technology in financial reporting systems and increasing human resource capacity. Using descriptive analysis and literature studies, the results of the study indicate that despite many challenges, there are a number of strategies that can be implemented to improve the financial performance of local governments, which in turn can support sustainable development and community welfare. This study is expected to provide insight for policy makers and stakeholders in formulating more effective policies.
Akuntansi Dan Artificial Intelligence: Tinjauan Literatur Yang Komprehensif Amnatia R Abdullah; William Indra S. Mooduto; Abdulrival Hartoyo; Titi Umi Kalsum Hulopi
Journal of Innovative and Creativity Vol. 5 No. 2 (2025)
Publisher : Fakultas Ilmu Pendidikan Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/joecy.v5i2.1271

Abstract

Penelitian ini menganalisis dampak penerapan Articial Intelligence (AI) dalam bidang akuntansi. Perkembangan pesat kecerdasan buatan (AI) telah mendorong transformasi signifikan dalam praktik dan sistem akuntansi. Studi ini menganalisis tren penerapan AI dalam bidang akuntansi selama periode 2021–2025, berdasarkan berbagai publikasi lintas disiplin. Hasil menunjukkan bahwa AI berperan penting dalam tiga aspek utama: pengambilan keputusan strategis, kolaborasi antara AI dan akuntan, serta integrasi dalam sistem informasi akuntansi. AI terbukti mampu meningkatkan efisiensi dan kualitas analisis data, mendukung pelaporan keberlanjutan, serta mempercepat proses audit dan akuntansi manajemen. Meskipun AI menggantikan sebagian tugas rutin, peran akuntan manusia tetap esensial dalam memberikan penilaian etis dan strategis. Integrasi AI yang efektif membutuhkan kesiapan organisasi dan peningkatan kompetensi SDM agar mampu memanfaatkan potensi teknologi ini secara optimal. Studi ini memberikan kontribusi bagi pengembangan kebijakan dan strategi implementasi AI dalam akuntansi yang lebih adaptif dan berkelanjutan.
Analysis of The Entry of Cash Receipt Deposit Slips in Improving the Accuracy of Financial Statements Amnatia R Abdullah; Sukriyanto Gausu; Fadlian Kaluku
Journal of Governance and Global Studies Vol. 3 No. 1 (2026): Journal of Governance and Global Studies (JGGS)
Publisher : Universitas Bina Mandiri Gorontalo

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

Abstract

This study aims to analyse the process of entering cash receipt deposit slips into the accounting information system and to identify issues that affect the timeliness and accuracy of recording. The research method used is a qualitative approach with a descriptive-analytical research design. Data were collected through observation, interviews, and documentation of parties directly involved in the cash receipt and recording process. The results indicate that, in general, the Deposit Slip entry procedures follow the established workflow; however, delays and input errors still occur, particularly regarding deposit amounts, account codes, and data completeness. These issues are caused by limited human resources, high transaction volumes, and weak internal controls. The conclusion of this study emphasizes that Deposit Slip data entry is a critical stage in the cash receipt accounting information system that requires procedural improvements, strengthened internal controls, and enhanced human resource competencies to improve the quality of financial reports.
IMPLEMENTASI STRATEGI PEMASARAN PRODUK GADAI EMAS PADA BANK SYARIAH INDONESIA KC GORONTALO Ainun Wanda Febriani Anali; Titin Dunggio; Amnatia R Abdullah
Jurnal Ilmu Manajemen dan Bisnis Vol. 14 No. 2 (2026): Jurnal Ilmu Manajemen dan Bisnis (JIMB)
Publisher : LP2M Universitas Bina Mandiri Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47918/jimb.v14i2.2339

Abstract

Penelitian ini bertujuan untuk menganalisis implementasi strategi pemasaran produk Gadai Emas di Bank Syariah Indonesia (BSI) KC Gorontalo serta mengidentifikasi hambatan teknis dan sosial yang memengaruhi efektivitasnya. Pendekatan penelitian yang digunakan adalah kualitatif deskriptif dengan teknik pengumpulan data melalui observasi partisipatif, dokumentasi, dan wawancara mendalam terhadap lima informan kunci. Analisis data mengikuti model interaktif Miles dan Huberman yang divalidasi melalui triangulasi sumber dan teknik. Hasil penelitian menunjukkan bahwa BSI KC Gorontalo telah mengintegrasikan bauran pemasaran 4P (Product, Price, Place, Promotion) dengan inovasi digital seperti aplikasi BYOND dan fitur marketing automation. Strategi produk berfokus pada kepatuhan syariah dan likuiditas cepat, sementara strategi promosi mengandalkan sinergi media digital dan teknik word-of-mouth. Namun, implementasi strategi ini belum optimal akibat hambatan teknis berupa gangguan infrastruktur TI dan kendala sosial berupa rendahnya literasi serta adanya stigma masyarakat terhadap produk gadai. Penelitian ini merekomendasikan perlunya edukasi masif dan rekayasa sosial untuk mengubah persepsi publik terhadap instrumen keuangan syariah.
ANALISIS STRATEGI MANAJEMEN PELAYANAN PUBLIK BERBASIS DIGITAL PADA PENGADILAN AGAMA KABUPATEN BONE BOLANGO Nova Iftitah F Pary; Syamsinah; Amnatia R Abdullah
Jurnal Ilmu Manajemen dan Bisnis Vol. 14 No. 1 (2026): Jurnal Ilmu Manajemen dan Bisnis (JIMB)
Publisher : LP2M Universitas Bina Mandiri Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47918/kphaa191

Abstract

Penelitian ini bertujuan untuk menganalisis sistem manajemen pelayanan publik di Pengadilan Agama Kabupaten Bone Bolango, mengidentifikasi faktor pendukung dan penghambat, serta merumuskan strategi peningkatan kualitas layanan. Menggunakan pendekatan kualitatif deskriptif-analitis, data dikumpulkan melalui wawancara mendalam, observasi partisipatif pada Pelayanan Terpadu Satu Pintu (PTSP), dan dokumentasi. Temuan penelitian menunjukkan bahwa: (1) Manajemen pelayanan yudisial telah diimplementasikan secara sistematis melalui Pejabat Pengelola Informasi dan Dokumentasi (PPID) dan PTSP dengan mengacu pada Standar Operasional Prosedur (SOP) Mahkamah Agung. (2) Faktor pendukung utama meliputi infrastruktur fisik yang memadai, kemitraan strategis dengan institusi perbankan dan pos, serta komitmen pimpinan yang kuat. Sebaliknya, faktor penghambat meliputi keterbatasan kapasitas SDM yang memicu beban kerja ganda (double-jobbing) serta rendahnya literasi digital masyarakat lokal. (3) Strategi optimalisasi berfokus pada pemanfaatan Survei Kepuasan Masyarakat (SKM) elektronik untuk evaluasi real-time, penguatan budaya profesional melalui morning briefing, dan pengembangan fasilitas inklusif bagi kelompok disabilitas. Penelitian ini menyimpulkan bahwa transformasi digital (e-court) telah meningkatkan responsivitas, namun efektivitasnya tetap bergantung pada pengembangan modal manusia secara berkelanjutan dan program literasi digital yang terlokalisasi.
Akuntansi Digital Sebagai Game Changer Bagi Umkm: Solusi Pengelolaan Keuangan di Kota Gorontalo Abdulrival Hartoyo; Amnatia R Abdullah
Jurnal Literasi Akuntansi Vol 5 No 4 (2025): Desember 2025
Publisher : Yayasan Literasi Ilmiah Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55587/jla.v5i4.198

Abstract

Purpose: This study aims to analyze the implementation of digital accounting among micro, small, and medium enterprises (MSMEs) in Gorontalo City, with a focus on the Si APIK application developed by Bank Indonesia Method: The research employed a mixed-methods approach through a quantitative survey of 20 MSME actors and in-depth interviews with MSMEs, Bank Indonesia, and the Cooperative Office. Data were analyzed descriptively to identify adoption levels, challenges, and strategies to strengthen the utilization of digital accounting. Finding: The findings show that 60% of respondents agreed that digital accounting applications help make financial records more systematic, 25% were neutral, and 15% disagreed. The main challenges include limited digital literacy (35%), weak discipline in data entry (30%), poor internet connectivity (20%), and feature incompatibility with small-scale enterprises (15%). Nevertheless, most business actors acknowledged the benefits of digital accounting in improving transparency and access to financing. Novelty: The novelty of this study lies in integrating the analysis of digital accounting adoption with the national policy framework, namely the Presidential Asta Cita, which emphasizes digital transformation and MSME empowerment. This highlights that digital accounting implementation not only supports MSME competitiveness but also aligns with the direction of national digital economic development.
Co-Authors Abdulrival Hartoyo Abdulrival Hartoyo Abdulrival Hartoyo Ainun Wanda Febriani Anali DARMAN Deanita Sari Desi Rahmiyanti Djamila Podungge Dunggio, Titin Ely Ibrahim Ely Ibrahim Fadlian Kaluku Hartoyo, Abdulrival Ibrahim, Ely Nova Iftitah F Pary Nurhayati A. Ayuba Rahmat Nasila Reza Afrizal Unusa Sanaba, Risna Sudarsono . Sukriyanto Gausu Syamsinah Titi Umi Kalsum Hulopi Titi Umi Kalsum Hulopi William Indra S. Mooduto