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All Journal Jurnal Mirai Management Integritas: Jurnal Antikorupsi SEIKO : Journal of Management & Business YUME : Journal of Management Jambura Science of Management Jambura Accounting Review Jurnal Akuntansi Jurnal Buana Akuntansi Jurnal Sibermas (Sinergi Pemberdayaan Masyarakat) Economics and Digital Business Review Al-Buhuts (e-journal) JAMBURA: JURNAL ILMIAH MANAJEMEN DAN BISNIS Jurnal Akuntansi AKUNESA Research Review: Jurnal Ilmiah Multidisiplin Innovative: Journal Of Social Science Research Science and Education Journal Mopolayio : Jurnal Pengabdian Ekonomi Majapahit Journal of Islamic Finance dan Management Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam RESLAJ: Religion Education Social Laa Roiba Journal Majapahit Journal of Islamic Finance dan Management Jurnal Mahasiswa Akuntansi Mimbar Administrasi Multidisciplinary Indonesian Center Journal As-Syirkah: Islamic Economic & Financial Journal
Rio Monoarfa
Universitas Negeri Gorontalo
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Analisis Modal Kerja dalam Peningkatan Laba Usaha pada Badan Usaha Milik Desa (Bumdes) Bolugo di Desa Boroko Timur Kecamatan Kaidipang Buhang, Miftahul Zannah; Monoarfa, Rio; Pakaya, Lukman
Jurnal Mahasiswa Akuntansi Vol 1 No 3 (2022): JAMAK: Jurnal Mahasiswa Akuntansi
Publisher : Program Studi S1 Akuntansi Jurusan Akuntansi, Fakultas Ekonomi Universitas Negeri Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37479/jamak.v1i3.41

Abstract

Penelitian ini bertujuan untuk mengetahui berapa tingkat modal kerja yang diperlukan dalam meningkatkan laba usaha pada BUMDes Bolugo Desa Boroko Timur Kecamatan Kaidipang. Analisis data yang digunakan dalam penelitian ini adalah penelitian kuantitatif dengan pendekatan deskriptif, penelitian ini menggunakan sumber data primer yang diperoleh dari dokumen dan hasil wawancara dengan pihak BUMDes Bolugo. Teknik pengumpulan data yang digunakan dalam penelitian ini yaitu observasi, wawancara dan dokumentasi. Teknik analisis data dalam penelitian ini menggunakan analisis kebutuhan modal kerja dengan langkah-langkah yaitu menganalisis dan menghitung rata- rata modal kerja, pendapatan, dan laba, menentukan target pendapatan untuk tahun yang akan datang dan menentukan kebutuhan modal kerja dengan menggunakan metode perputaran modal kerja. Hasil penelitian menunjukkan bahwa tingkat modal kerja yang diperlukan dalam meningkatkan laba usaha pada BUMDes Bolugo berdasarkan hasil analisis kebutuhan modal kerja apabila target pendapatan pada BUMDes Bolugo sebesar Rp 80.000.000 maka modal kerja yang diperlukan adalah sebesar Rp 160.000.000. Dari pendapatan yang ditargetkan tersebut maka BUMDes Bolugo perlu meningkatkan persentase modal kerja ke pendapatan sebesar 50% dengan persentase pendapatan ke laba meningkat sebesar 65%, dengan catatan biaya yang dikeluarkan oleh BUMDes tidak bisa melebihi persentase sebesar 35%
Analisis Perhitungan Laba Bersih melalui Harga Pokok Produksi dengan mengunakan Metode Full Costing di Pabrik Tahu Mekar Jaya Nusi, Pratiwi; Monoarfa, Rio; Husain, Siti Pratiwi
Jurnal Mahasiswa Akuntansi Vol 1 No 3 (2022): JAMAK: Jurnal Mahasiswa Akuntansi
Publisher : Program Studi S1 Akuntansi Jurusan Akuntansi, Fakultas Ekonomi Universitas Negeri Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37479/jamak.v1i3.43

Abstract

Penelitian ini bertujuan untuk mengetahui, menganalisis laba bersih melalui HPP dengan metode full costing pada pabrik tahu Mekar Jaya di desa Ayula Kabupaten Bone Bolango. Jenis Penelitian ini mengunakan metode deskriptif kuanitatif. Data pada penelitian ini diperoleh dari objek langsung penelitian melalui wawancara. Analisis ini dilakukan dengan menghitung Harga Pokok Produksi sampai dengan Laba Bersih dengan mengunakan metode full costing. Hasil penelitian yang telah dilakukan dalam penelitian ini dapat disimpulkan bahwa berdasarkan hasil perhitngan HPP menurut akuntansi biaya dengan menggunakan metode full Costing menunjukan bahwa perhitungan HPP dengan mengunakan metode full costing pada pabrik tahu Mekar Jaya menghasilkan laba bersih sebesar Rp.145.433.466 dengan harga perpotong tahu Rp.352,7.
Implementasi Akuntansi Syariah dalam Pengelolaan Asuransi Syariah PSAK 108 Pada Perusahaan Prudential Gorontalo Biki , Fathrisya Nur Handayani; Hardianti , Sry; Monoarfa, Rio
Jurnal Mahasiswa Akuntansi Vol 2 No 2 (2023): JAMAK: Jurnal Mahasiswa Akuntansi (September)
Publisher : Program Studi S1 Akuntansi Jurusan Akuntansi, Fakultas Ekonomi Universitas Negeri Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37479/jamak.v2i2.103

Abstract

Penelitian ini bertujuan untuk menganalisis penerapakan akuntansi syariah dalam pengelolaan asuransi syariah PSAK 108 pada perusahaan Prudential Gorontalo. Peneitian ini menggunakan metode kualitatif dengan teknik pengumpulan data meliputi observasi, wawancara, dan dokumentasi. Berdasarkan hasil penelitian ini, penerapan akuntansi syariah dalam penggelolaan asuransi syariah pada perusahaan Prudential telah dilakukan secara baik. Perusahaan telah menerapkan PSAK 108 secara konsisten dalam penyusunan pelaporan keuangan. Namun, masih memiliki beberapa hal yang harus ditingkatkan pada penerapan akuntansi syariah pada perusahaan Prudential yaitu; Perusahaan harus menginformasikan dan melatih semua karyawannya tentang akuntansi syariah, Perusahaan harus meninjau kebijakan akuntansi syariah secara berkala untuk memastikan bahwa kebijakan tersebut konsisten dengan perkembangan syariah dan praktik bisnis yang ada
Pengaruh Aset dan Keuntungan Terhadap Keputusan UMKM Mengambil Kredit Perbankan di Kota Gorontalo Satmanadika, Ni Made Sagita; Monoarfa, Rio; Badu, Ronald S.
As-Syirkah: Islamic Economic & Financial Journal Vol. 3 No. 3 (2024): As-Syirkah: Islamic Economic & Financial Journal 
Publisher : Ikatan Da'i Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56672/42zn4p42

Abstract

This research aims at finding out the effects of Asset and Profit on Micro, Small and Medium Enterprises (MSMEs) decisions to take bank credit in Gorontalo City. This research employs a descriptive quantitative method. The data source is primary data. Samples are 93 of Micro, Small and Medium Enterprises (MSMEs). The research instrument is observation sheets in obtaining data from research respondents. Technique of data analysis implements Simple Linear Regression. Finding reveal that asset has a positive and significant effect on MSMEs to take bank credit in Gorontalo City. Profit has an effect on MSMEs to take bank credit in Gorontalo City. Simultaneously, asset and profit affected the bank credit of Micro, Small and Medium Enterprises (MSMEs) in Gorontalo City. The determination coefficient of asset and profit on MSMEs decisions to take bank credit in Gorontalo City is 0,172 or 17,2%.
Analisis Biaya Kualitas Dalam Peningkatan Kualitas Produk Pada UMKM PIA Mutiara Kota Gorontalo Purnamasari, Purnamasari; Monoarfa, Rio; Panigoro, Nurhayati; Yusuf, Nilawaty; Mahmud, Muliyani
Innovative: Journal Of Social Science Research Vol. 4 No. 4 (2024): Innovative: Journal Of Social Science Research
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/innovative.v4i4.15041

Abstract

Penelitian ini bermaksud dalam menganalisis dan melihat efisiensi biaya kualitas dalam upaya meningkatkan kualitas produk pada UMKM PIA Mutiara Kota Gorontalo. Metode yang dipakai yakni metode studi kasus dan sampel pada riset ini ialah laporan keuangan khususnya laporan biaya kualitas pada Pia Mutiara Kota Gorontalo dari tahun 2020 sampai 2022. Hasil penelitian menunjukkan bahwa dari hasil perhitungan biaya kualitas barang melalui pemeriksaan rencana keuangan dan pengakuan biaya nilai transaksi Pia dari tahun 2020 sampai dengan tahun 2022 menunjukkan bahwa rencana pengeluaran lebih besar dari hasil. Jadi bisa dikatakan, pengakuan proporsi nilai pengeluaran untuk transaksi Pia di UMKM Pia Mutiara Kota Gorontalo sudah mahir. Sejak pelaksanaan perencanaan biaya kualitas rencana keuangan yang dilakukan oleh organisasi telah benar-benar terbentuk. Dengan demikian, maka biaya kualitas yang diterapkan di UMKM Pia Mutiara Kota Gorontalo mempunyai pengaruh yang efisien dan efektif dalam upaya peningkatan kualitas produk. Kata Kunci : Kualitas Biaya dan Kualitas Produk
Analysis of Working Capital in Village-Owned Business Karya Lestari (BUMDes) in the Coastal Area of Bone Bolango Regency Monoarfa, Rio; Ahmad, Surya Handrisusanto; Latjompo, Sri Mulyani; Djaena, Muhamad A.
Jambura Science of Management Vol 7, No 1 (2025): Jambura Science of Management - January 2025
Publisher : Universitas Negeri Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37479/jsm.v7i1.27104

Abstract

Purpose: To determine the amount of working capital measured through the level of cash turnover, inventory turnover, accounts receivable turnover, and working capital turnover in achieving BUMDes profitability.Design/Methodology/Approach: This study uses quantitative research using a descriptive approach. The quantitative data used in this study are figures or documents related to working capital management and profit acquisition at BUMDes Karya Lestari in the coastal area of Bone Bolango Regency.Findings: The data processing carried out shows that BUMDes Karya Lestari's capital requirements for the next period are Rp. 157,916,225. The calculation results show that the capital requirements have increased compared to the previous year.
Analisis Implementasi Laporan Keuangan BUMDES Sesuai SAK EMKM: Studi Kasus BUMDES Gemilang Desa Molowahu Abdullah, Anggriliani; Monoarfa, Rio; Pratiwi Husain, Siti
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 6 No. 5 (2024): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/alkharaj.v6i5.1214

Abstract

The results of this research show that the presentation of financial reports for Bumdes Gemilang Molowahu does not apply SAK EMKM. By presenting fairly, compliance with SAK EMKM, business continuity by making an assessment of the entity's capabilities, consistent presentation, and complete financial reports, namely: Simple Cash Flow Balance Sheet. The financial report of Bumdes Gemilang Molowahu has not fully implemented SAK EMKM, because there are components that are not presented, namely the final notes to the financial report, therefore, the Bumdes financial report is incomplete and does not comply with the provisions of SAK EMKM. In the balance sheet financial report, there are items that are not presented, namely intangible assets, tax liabilities and determined liabilities. Profit and loss contains missing items, namely tax expense and net profit or loss
Pengaruh Transparansi dan Akuntabilitas Pengelolaan Keuangan Desa terhadap Tingkat Kepercayaan Masyarakat pada Pemerintah Desa: Studi kasus: Desa Payu Kecamatan Mootilango Kabupaten Gorontalo Hawaria Djafar; Rio Monoarfa; Husain, Siti Pratiwi
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 6 No. 5 (2024): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/alkharaj.v6i5.1377

Abstract

The purpose of this study is to determine the effect of transparency and accountability of village financial management has a partial and simultaneous effect on the level of community trust in village government in Payu Village, Mootilango District, Gorontalo Regency. This study uses Quantitative Methods, the data used is primary data obtained from the distribution of questionnaires to the community in Payu Village, Mootilango District, Gorontalo Regency. The sampling technique in this study used the calculation of the solvin formula with a sampling technique using purposive sampling of 86 respondents. The data analysis technique uses multiple linear regression. The results showed that Transparency and Accountability of Village Financial Management on the Level of Community Trust in village government in Payu Village, Mootilango District, Gorontalo Regency. The amount of influence of Transparency and Accountability on the Level of Community Trust in Village Government is 40.6% while the remaining 59.4% is influenced by variables that are not studied
Analisis Implementasi Pengelolaan Keuangan Desa di Desa Modo Rahmadani Raukang; Rio Monoarfa; Mahdalena
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 6 No. 10 (2024): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/alkharaj.v6i10.2953

Abstract

This research aims to analyze the implementation of Village financial management in Modo Village which includes the Planning, Implementation, Administration, Reporting and Accountability stages because there are indications that village financial management is not in accordance with Minister of Home Affairs Regulation Number 20 of 2018. The data analysis used in this research is a descriptive qualitative approach. Data collection methods were carried out by means of observation, interviews and documentation. Data validity testing was carried out using triangulation techniques. The research location is in Modo Village, Bukal District, Buol Regency. The results of this research indicate that financial management in Modo Village has been carried out based on Minister of Home Affairs Regulation Number 20 of 2018. In its implementation, financial management in Modo Village at the administration and accountability stage has not been in accordance with Minister of Home Affairs Regulation Number 20 of 2018. However, at this stage planning, implementation and reporting are in accordance with Minister of Home Affairs Regulation Number 20 of 2018.
Implementasi Akuntansi Pura: Studi Kasus di Pura Khayangan Tiga Desa, Kamiwangi, Kecamatan Toili Barat, Kabupaten Banggai, Provinsi Sulawesi Tengah Ni Nyoman Dina Anjani; Rio Monoarfa; Usman
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 6 No. 10 (2024): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/alkharaj.v6i10.3089

Abstract

The aim of this research is to implement accounting in the preparation of financial reports at Khayangan Tiga Temple, Kamiwangi Village in accordance with Accounting Standards, especially ISAK 35. This research uses a qualitative approach with descriptive methods. The informants in this study were 5 people. In this research, data was collected using observation, interview and documentation techniques. The data analysis techniques in this research are data collection, data reduction, data presentation, and drawing conclusions. The results of this research show that Pura Khayangan Tiga, Kamiwangi Village, has carried out financial records, but it is still done in a simple manner where it is only limited to cash income and expenditure. The financial reports presented are only daily cash reports which are still not in accordance with the Financial Accounting Standards Interpretation (ISAK) No. 35. After presenting the financial report for Khayangan Temple Three Kamiwangi Villages based on ISAK No. 35 produces five financial reports, namely Comprehensive Income Report, Change in Net Assets Report, Financial Position Report, Cash Flow Report, and Notes to Financial Reports.
Co-Authors Abdullah, Anggriliani Adelin Ishak Agnes U. Polingala Ais Nurdin Ali, Eka Putriani Alimin Daud Alya Nurlail Mudeng Amalia Hamidah Amir Lukum Amir Lukum, Amir Amna Vianti Hasan Andi Balqis Rahmashari Ashari Andre Margo Daulima Arfan Utiarahman Arip Mulyanto Avania Putri Zalni Ayu Rakhma Wuryandini Biki , Fathrisya Nur Handayani Buhang, Miftahul Zannah Burhan, Misran Dikna Towalu Djaena, Muhamad A. Djailani, Windiyastuti Fathrisya Nur Handayani Biki Fidyatul Husna Yunus Hais Dama Hajrat Mahajani Hamidah, Amalia Hapsawati Taan Hardianti , Sry Harun Blongkod Hasan, Amna Vianti Hawaria Djafar Hiola, Yustina Idham Halid Lahay Ikal Toha Ikhlas Ul Aqmal Ishak, Adelin Ladis Saleh Latjompo, Sri Mulyani Mahdalena Mahdalena Mahdalena Mahmud Lewis Ismail Marshanda Eka Putri Dukalang Martosono, Sinta Nur Mala S. mattoasi mattoasi Mentari R. Sawitri Pilomonu Mentari Rizki Sawitri Pilomonu Miftahul Zannah Buhang Mokodongan, Zein Enzelina Muhammad Amir Arham Muhammad Ichsan Gaffar Muliyani Mahmud Musliyanto Igirisa Muzdalifah Muzdalifah Nasir, Novita Ni Ketut Lona Andriani Ni Made Sagita Satmanadika Ni Nyoman Dina Anjani Ni Nyoman Selviani Nilawaty Yusuf Niswatin Nopiana Mozin Nurain Dalanggo Nuralifah Alawiah Nurdea Nurdea Nurharyati Panigoro Nusi, Pratiwi Pakaya, Lukman Pakaya, Puput Panigoro, Nurhayati Pratiwi Nusi PURNAMASARI, PURNAMASARI Rahayu Gonibala Rahim, Dea Rizka Fadillah Rahmadani Raukang Rahmi R. Adam Ramli Mahmud Revana Gobel Rezkiawan Tantawi Rifki Putra Ronal S. Badu Ronald S. Badu Sahmin Noholo Sartin Adjira Sastro M Wantu Satmanadika, Ni Made Sagita Siti Nur Anisa Ali Siti Nurain Pakaya Siti Pratiwi Husain Sitti Ta’mirullah A. Popalo Sry Hardianti Stevie Gibernau Paendong Surya Handrisusanto Ahmad Tiara Saroh Titi Umi Kalsum Hulopi Tri Handayani Amaliah Tuli, Hartati Udin Hamim Usman Usman Usman Utami Oktaviani Soleman Victorson Taruh Victorson Taruh Vira Annisa Wildayanti SD Yayu Afriani Ekaputri R. Sidiki