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All Journal Jurnal Inovasi Jurnal Mirai Management SEIKO : Journal of Management & Business Jurnal Wawasan dan Riset Akuntansi YUME : Journal of Management Jambura Science of Management Jambura Accounting Review Diklat Review : Jurnal manajemen pendidikan dan pelatihan Tangible Journal Economics and Digital Business Review Al-Buhuts (e-journal) Economic Reviews Journal Journal of International Conference Proceedings Gemilang: Jurnal Manajemen dan Akuntansi Jurnal Pengabdian Masyarakat Indonesia Sejahtera Mopolayio : Jurnal Pengabdian Ekonomi Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Jurnal Mahasiswa Akuntansi Multidisciplinary Indonesian Center Journal Journal of Ekonomics, Finance, and Management Studies
Zulkifli Bokiu
Universitas Negeri Gorontalo
Religion Agriculture, Biological Sciences & Forestry Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Electrical & Electronics Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Neuroscience Public Health Social Sciences Other

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Efektivitas Pengelolaan Dana Kredit Usaha Rakyat dalam Meningkatkan Pendapatan (Studi Kasus Pada Nasabah Bank BRI Unit Telaga Kota Gorontalo) Pidu, Yunica Rizki; Bokiu, Zulkifli; Pakaya, Lukman
Jurnal Mahasiswa Akuntansi Vol 1 No 2 (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.v1i2.30

Abstract

Penelitian ini bertujuan untuk mengetahui efektivitas pengelolaan dana kredit usaha rakyat dalam meningkatkan pendapatan nasabah pada Bank BRI Unit Telaga Kota Gorontalo. Analisis data yang digunakan dalam penelitian ini adalah pendekatan kualitatif, dengan menggunakan sumber data primer dan sekunder. Metode pengumpulan data dilakukan dengan cara observasi, dokumentasi dan wawancara. Berdasarkan hasil penelitian menunjukkan bahwa efektivitas pengelolaan dana kredit usaha rakyat pada nasabah Bank BRI Unit Telaga dilihat dari berbagai aspek yaitu aspek ketepatan sasaran, aspek ketepatan waktu, dan aspek ketepatan jumlah. Nasabah yang mengalami kredit bermasalah masih mempunyai itikad baik untuk membayar angsuran dan pihak bank memberikan keringanan atau penghapusan sebagian angsuran kepada nasabah yang mengalami kredit bermasalah. Jika dilihat dari resiko penyaluran KUR juga tingkat kesehatan Bank BRI Unit Telaga berada pada kategori rendah.
Penentuan Harga Jual menggunakan Metode Cost Plus Pricing dengan Pendekatan Full Costing pada Keripik Pisuke Kota Gorotalo Tongkad, Sri Cicindra; Bokiu, Zulkifli; Lukum, Amir
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.v1i3.45

Abstract

Penelitian ini bertujuan untuk mengetahui bagaimana Penentuan Harga Jual Menggunakan Metode Cost Plus Pricing Dengan Pendekatan Full Costing Pada Keripik Pisuke Kota Gorontalo. Jenis penelitian yang digunakan dalam penelitian ini metode kuantitatif dengan pendekatan deskriptif. Data yang digunakan adalah data primer berupa wawancara dengan pemilik UMKM keripik pisuke. Hasil penelitian menunjukkan bahwa perhitungan harga pokok produksi menurut perusahaan lebih rendah dari pada metode full costing hal ini disebabkan karena perusahaan tidak memperhitungkan seluruh unsur biaya pengeluaran pada saat proses produksi sehingga memiliki selisih Rp451. Sedangkan penentuan harga jual menurut cost plus pricing lebih mahal dari pada penentuan perusahaan disebabkan karena cost plus pricing ditambahkan dengan keuntungan 20% dan 30% sedangkan perusahaan menetapkan harga jual berdasarkan taksiran yang dapat menyebabkan kerugian pada perusahaan.
Pengaruh Sistem Pengendalian Intern dan Sistem Informasi Akuntansi Terhadap Akuntabilitas Pengelolaan Dana Desa Ali, Cut Melinda; Bokiu, Zulkifli; Usman, Usman
Jurnal Mahasiswa Akuntansi Vol 1 No 4 (2023): 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.v1i4.57

Abstract

Penelitian ini bertujuan untuk mengetahui Pengaruh Sistem Pengendalian Intern dan Sistem Informasi Akuntansi Terhadap Akuntabilitas Pengelolaan Dana Desa. Metode penelitian yang digunakan dalam penelitian ini adalah metode kuantitatif dengan pendekatan kuantitatif deskriptif. Data yang digunakan adalah data primer yang diperoleh dari penyebaran kuesioner kepada aparat desa Kecamatan Tolangohula Kabupaten Gorontalo. Hasil penelitian menunjukan 1) sistem pengendalian intern berpengaruh positif dan signifikan terhadap akuntabilitas pengelolaan keuangan desa, 2) sistem informasi akuntansi berpengaruh positif dan signifikan terhadap akuntabilitas pengelolaan keuangan desa, dan 3) secara simultan sistem pengendalian intern dan sistem informasi akuntansi berpengaruh positif dan signifikan terhadap akuntabilitas pengelolaan keuangan desa.
Improving the Local Economy Through Diversifying the Use of Mangrove Forests as Marine Resources Lukum, Amir; Mahdalena, Mahdalena; Bokiu, Zulkifli
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.v7i1.30392

Abstract

Purpose: This research aims to 1) Analysis of the economic infrastructure around the mangrove forest on the local economy; 2) Identify potential and opportunities for diversification of mangrove forest use; 3) Development of optimal action plans including production, marketing, and sustainability strategy planning. The research was conducted in East Pentadu and West Pentadu Villages, Boalemo Regency, which is one of the mangrove forest locations in Boalemo Regency, Gorontalo Province.Design/Methodology/Approach: The research uses qualitative methods to analyze economic improvement through diversification of mangrove forest use. Data collection and data analysis techniques are carried out through observation and documentation with stages of data reduction, data presentation, and conclusion.Findings: The research results showed that the development of tourist attractions in East Pentadu Village by utilizing the mangrove forest area began in 2017 and West Pentadu in 2022 offers great potential for local economic development. With the background of the beach location in East Pentadu Village which used to be a place for mooring fishing boats and the beach in West Pentadu Village which was not used, these two locations have been transformed into attractive destinations for visitors, both from inside and outside Boalemo Regency. Regarding the use of mangroves in overcoming the problem of managing tourist attractions, several steps need to be taken by the village government and community including forming working groups and dialogue between elements of society.
Pengaruh Penerapan Digital Marketing Dan Diversifikasi Produk Terhadap Pendapatan Usaha Mikro Kecil Menengah Yoesoef, Agustin; Bokiu, Zulkifli; Mahmud, Muliyani
YUME : Journal of Management Vol 8, No 3 (2025)
Publisher : Pascasarjana STIE Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/yum.v8i3.10278

Abstract

Penelitian ini bertujuan untuk mengkaji pengaruh Penerapan Digital Marketing dan Diversifikasi Produk terhadap Pendapatan UMKM Kuliner di Kecamatan Kota Tengah. Data penelitian yang digunakan adalah data primer yang diperoleh dari 84 responden UMKM kuliner di Kecamatan Kota Tengah melalui kuesioner, dibantu dengan perangkat lunak SPSS versi 27. Variabel Digital Marketing diukur melalui indikator strategi pemasaran, interaksi pelanggan, dan penggunaan media sosial, sedangkan  Variabel Diversifikasi Produk diukur berdasarkan keragaman produk, inovasi, serta risiko dan keberlanjutan. Sementara itu, Variabel Pendapatan UMKM diukur menggunakan indikator pertumbuhan penjualan dan keuntungan bersih. Hasil penelitian menunjukkan bahwa baik Digital Marketing maupun Diversifikasi Produk berpengaruh positif dan signifikan secara statistik terhadap Pendapatan UMKM Kuliner. Secara simultan, kedua variabel tersebut memberikan kontribusi sebesar 96,3% terhadap peningkatan pendapatan UMKM Kuliner, yang dibuktikan melalui nilai koefisien determinasi yang disesuaikan (Adjusted R²) sebesar 0,963. Sisanya sebesar 3,7% dipengaruhi oleh faktor lain yang tidak diteliti dalam  penelitian ini Kata Kunci: Digital Marketing, Diversifikasi Produk, Pendapatan UMKM 
Analisis Penerimaan Dana Kredit Usaha Rakyat (KUR) Pada UMKM pada PT. Bank BRI Unit Tapa Kota Gorontalo Gita Damyanti; Zulkifli Bokiu; Ronald S. Badu
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.v3i3.309

Abstract

This research aims to find out whether there is an impact on providing people's business credit (KUR) to MSMEs at PT. Bank Rakyat Indonesia (Persero) Tbk. Tapa Unit Gorontalo Branch Office. This research uses qualitative methods with the data sources used, namely primary and secondary data. The data collection techniques used were observation, interviews and documentation. The object of this research is an analysis of the provision of people's business credit (KUR) funds to PT. BRI bank unit tapa Gorontalo city. The results of the research show that there is an assessment of the character of prospective customers at Bank BRI Tapa unit which is intended to determine the candidate's honesty and good faith in paying off or returning the loan, so that it will not cause difficulties for the bank in the future. The relationship between credit giver and credit recipient is a mutually beneficial cooperative relationship with the credit giver's trust in the credit recipient based on the credit recipient's credit rating. The procedures for granting and assessing credit by the banking world between the BRI Tapa unit and other banks are not much different. The difference may only lie in the procedures and requirements established with individual considerations. Settlement of bad debts in KUR credit at Bank BRI Unit cannot be resolved non-litigationally because Kur itself is a program from the government to make it easier for people who want to do business.
Analisis Studi Kelayakan Bisnis Badan Usaha Milik Desa Di Ombulodata: Sukma; Bokiu, Zulkifli; Taruh, Victorson
Al-Buhuts Vol. 19 No. 2 (2023): Al- Buhuts
Publisher : Institute Agama Islam Negeri (IAIN) Sultan Amai Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30603/ab.v19i2.3573

Abstract

The purpose of this study was to determine the feasibility of establishing a business selling and buying dry shelled corn and selling agricultural needs. This type of research is a descriptive quantitative method with data collection techniques using primary data and secondary data using observation and interview methods. The data analysis technique used in analyzing the data in this study is non-financial in terms of marketing in terms of marketing mix strategy including product, price, distribution, and promotion. Whereas in the financial or financial aspects, data analysis techniques will be used in the form of calculations using the Payback Period (PP), Net Present Value (NPV), Internal Rate of Return (IRR) and Profitability Index (PI) methods. Based on the analysis of the marketing and financial aspects of the buying and selling of corn and the business of selling agricultural needs, the optimistic, moderate and pessimistic versions are feasible to run
Daya Saing Usaha Warung Tradisional di Tengah Keberadaan Ritel Modern di Kecamatan Bone Kabupaten Bone-Bolango Nursela Koniyo; Zulkifli Bokiu; Muliyani Mahmud
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.v6i5.2005

Abstract

This study aims to determine competitiveness, formulate competitive strategies, and find factors causing the decline in the income of traditional stall traders amid the existence of modern retail in Bone District. This research uses qualitative methods with a descriptive approach and uses primary and secondary data sources, the informant in this study is a traditional warung business owner in Bone District. The results showed that traditional stalls in Bone sub-district can compete with modern retail by strengthening the concept of costleadership because it does not require much cost like the concept of differentiation and does not focus consumers and certain areas like the concept of focus. Then the SO strategy can be applied by utilizing existing strengths and opportunities. The factor that causes the decline in the income of traditional stall owners is the lack of insight and careful planning in facing business competition with modern retail.
Analisis Rantai Nilai (Value Chain) pada Usaha Rumah Karawo Kota Gorontalo Tri Sukma Pulukadang; Zulkifli Bokiu; Ayu Rakhma Wuryandini
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 6 No. 12 (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.v6i12.2998

Abstract

This research aims to find out how the Value Chain Practices in the Karawo Home Business, Gorontalo City. This research uses a qualitative method with a descriptive approach and uses data collection techniques using primary data obtained directly from observation, interviews and documentation. The results of this research show that there are two activities that are carried out well in the Karawo House Business in Gorontalo City, namely primary and supporting activities. Primary activities include inbound logistics consisting of receiving and storing raw materials, scheduling vehicles via J&E or cargo. The operation starts from designing the motif, making cuts on the fabric, finally embroidering and sewing the clothes. Outbound logistics consists of product collection, product storage to the Rumah Karawo boutique. However, Rumah Karawo does not have a distributor, so products are sold directly to customers. Marketing and sales, namely by utilizing relationships, fashion shows, marketing and sales through online and offline, advertising and promotions. As well as providing service to customers. Supporting activities include Company Infrastructure which includes general management, planning for the development of Rumah Karawo, and finances at Rumah Karawo which still need to be improved. Human Resources Management is quite good but does not provide special training for workers. The technology used is still simple except for designing motifs. as well as Procurement/purchase of raw materials and karawo equipment.
Penerapan Sak EMKM dalam Penyusunan Laporan Keuangan pada Koperasi Simpan Pinjam Kasih Ibu Mentari Podungge, Sri; Bokiu, Zulkifli; Pakaya, Lukman
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 6 No. 12 (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.v6i12.4729

Abstract

This study aims to determine how the implementation of SAK EMKM and the obstacles in preparing financial reports at the Kasih Ibu Savings and Loans Cooperative. This study uses a descriptive quantitative method with data collection using observation, interview and documentation methods. The informants in this study were the administrators and employees of the Kasih Ibu Cooperative and SMEs. The results of this study indicate that the Kasih Ibu Savings and Loans Cooperative has not fully implemented SAK EMKM. This is because the Kasih Ibu Savings and Loans Cooperative has not made notes on the financial statements in its financial statements, which is one of the indicators that is the basis for seeing whether an entity has implemented SAK EMKM or not in preparing their financial statements, but the Kasih Ibu Cooperative has prepared a profit and loss report and financial position report. Then related to the obstacles in the implementation of SAK EMKM at the Kasih Ibu Cooperative, it was found that there was still a lack of knowledge and understanding regarding the preparation of notes to financial statements (CALK) which was one of the obstacles in the implementation of SAK EMKM. In addition, the absence of policies or regulations that require the implementation of SAK EMKM also contributed to the inhibiting factor.
Co-Authors Ahmad, Hainun Putri Y. Ali, Cut Melinda Alinti, Fikri Amelia Moki Amelia Moki Amir Lukum, Amir Andris, Nurjana Angeline Zein Bilondatu Ardianah, Yuni Ayu Rakhma Wuryandini Badu, Ronal Soemitro Baga, Novianti Bakari, Rizkam Syamsudin Cut Melinda Ali Dahlan, Ince Sefrianti Dai, Raflina Yuniarti Fahni Rahmadani Dali Fitri Nurhayati M Gita Damyanti Hiola, Yustina Ince Sefrianti Dahlan Kezia Rozalin Kasman Mahdalena Mahdalena Mahdalena Mahdalena Mahdalena Maluto, Pristiyani mattoasi mattoasi Mentari Podungge, Sri Muh. Fachrul Ilmi Jibu Muliyani Mahmud Nella Wahyuni Nilawaty Yusuf Niswatin Nur Ayida Nurharyati Panigoro Nursela Koniyo Nusi, Widyawati Pakaya, Lukman Pidu, Yunica Rizki Polapa, Marsyandah Irwan Pristiyani Maluto Putri, Nur Fadillah Ronal Sumitro Badu Ronald S. Badu Sahmin Noholo Siti Nur Hasanah Asiku Siti Pratiwi Husain Sitti Rahmatya Bilalea Sri Anggrainy Sri Cicindra Tongkad Sukma Sulfiana Satar Thungasal, Felix Ferdinal Edy Tongkad, Sri Cicindra Tri Sukma Pulukadang Tuli, Hartati Usman Usman Usman Victorson Taruh Y. Sala, Selvin Yoesoef, Agustin Yunica Rizki Pidu Yusuf, Nur Cahyanto R.