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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 Community Engagement and Emergence Journal (CEEJ) 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 Majapahit Journal of Islamic Finance dan Management Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam SUBSERVE: Community Service and Empowerment Journal Majapahit Journal of Islamic Finance dan Management Jurnal Mahasiswa Akuntansi JER Indonesian Journal of Agriculture and Environmental Analytics International Journal of Technology and Education Research Multidisciplinary Indonesian Center Journal Jurnal Pengabdian Indonesia
Zulkifli Bokiu
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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 Physics Public Health Social Sciences Other

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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.
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.
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.
Analisis Biaya, Volume, dan Laba Produk Kelapa dalam Meningkatkan Pendapatan Petani: Studi Kasus Desa Totopo, Kecamatan Bilato, Kabupaten Gorontalo Amelia Moki; Niswatin; Zulkifli Bokiu
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 6 No. 3 (2025): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v6i3.7224

Abstract

This research aims to analyze the costs, volume and profits (CVL) of coconut products in order to increase farmers' income. Through a CVL analysis approach, this study will identify the break-even point obtained by coconut farmers. This research will also assess production costs and marketing efficiency of coconut products to understand how to increase maximum profits. Thus, it is hoped that the results of this research can provide practical recommendations for coconut farmers to optimize their production and marketing, which will ultimately increase farmers' income and welfare. This research uses a descriptive quantitative approach which aims to describe or describe a condition or phenomenon as it is. In the descriptive approach, researchers do not manipulate or provide certain treatment to the research object. This research was conducted in Totopo Village, Bilato District, Gorontalo Regency. The products that will be analyzed are middleman coconut products, black copra and white copra using data collection techniques by means of documentation, interviews and observation.
Pengaruh Tingkat Pendidikan dan Pemahaman Akuntansi Terhadap Kinerja UMKM di Kota Gorontalo Syafarani AW , Nur Rila; Mattoasi , Mattoasi; Bokiu, Zulkifli
Jurnal Economic Resource Vol. 8 No. 2 (2025): September - February
Publisher : Fakultas Ekonomi & Bisnis Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57178/jer.v8i2.2087

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh tingkat pendidikan dan pemahaman akuntansi terhadap kinerja UMKM di Kota Gorontalo. Penelitian ini menggunakan metode penelitian kuantitatif. Sumber data yang digunakan dalam penelitian ini yakni menggunakan data primer yang diperoleh dari kuesioner yang disebarkan kepada populasi dalam penelitian ini yaitu seluruh UMKM yang aktif dan tercatat di Dinas Tenaga Kerja dan Koperasi Kota Gorontalo berjumlah 15.358 dengan menggunakan rumus Slovin dengan sampel sebanyak 99. Teknik analisis data dalam penelitian ini adalah analisis regresi berganda. Hasil penelitian menunjukkan bahwa menunjukkan bahwa Tingkat Pendidikan dan Pemahaman Akuntansi berpengaruh positif dan signifikan terhadap Kinerja UMKM Di Kota Gorontalo baik secara parsial maupun simultan
ANALISIS PENGELOLAAN ALOKASI DANA DESA (ADD) DALAM UPAYA PEMBANGUNAN DESA DI DESA TOLOTIO KECAMATAN BONE PANTAI KABUPATEN BONE BOLANGO Nurtia; Mahdalena; Bokiu, Zulkifli
Jurnal Pengabdian Indonesia (JPI) Vol. 2 No. 1 (2026): Vol. 2 No. 1 Edisi Januari 2026
Publisher : PT. Jurnal Center Indonesia Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62567/jpi.v2i1.1874

Abstract

Penelitian ini bertujuan untuk mengetahui bagaimana pengelolaan Alokasi Dana Desa, peningkatan pembangunan dan transparansi Alokasi Dana Desa di Desa Tolotio. Penelitian ini menggunakan metode kualitatif. Dengan informan penelitian yang berjumlah 5 orang. Teknik pengumpulan data dalam penelitian terdiri dari observasi, wawancara, dan dokumentasi. Teknik analisis data terdiri dari reduksi data, penyajian data, dan penarikan kesimpulan. Hasil penelitian ini mengungkapkan bahwa: 1). Pengelolaan Alokasi Dana Desa(ADD) pada bidang penyelenggaraan pemerintah desa, pelaksanaan pembangunan, pembinaan kemasyarakat, dan pemberdayaan masyarakat telah berjalan baik meskipun pada beberapa bidang yang tidak terealisasi dan masih diperlukan peningkatan dalam perencanaan strategis jangka panjang dan manajemen pelaksanaan agar program dapat terlaksana sesuai jadwal. 2). Pada tahap pertanggungjawaban Alokasi Dana Desa(ADD) di Desa Tolotio baik secara administrasi dan teknis sudah baik, namun diperlukan peningkatan kapasitas aparatur desa melalui pelatihan manajemen keuangan 3). Tahap transparansi Alokasi Dana Desa(ADD) di Tolotio telah berjalan dengan baik. Namun, perlu adanya inovasi sistem informasi desa berbasis digital untuk meningkatkan efisiensi dan kendala pelaporan.
The Effectiveness of Village Fund Allocation Management in Improving the Development of Petak Village, Nuhon District, Banggai Regency Hamsa Pakaji; Zulkifli Bokiu; Lukman Pakaya
International Journal of Technology and Education Research Vol. 4 No. 01 (2026): January- March, International Journal of Technology and Education Research (IJ
Publisher : International journal of technology and education research

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63922/ijeter.v4i01.2792

Abstract

Village Fund Allocation (ADD) is an essential instrument in supporting village governance and promoting community development and empowerment. However, in practice, the effectiveness of ADD management still faces various challenges in terms of planning, implementation, and accountability. This study aims to analyze the effectiveness of Village Fund Allocation (ADD) management in enhancing the development of Petak Village, Nuhon Subdistrict, Banggai Regency, as well as to identify the supporting and inhibiting factors in its management. The research method employed is a qualitative method with a descriptive approach. Data collection techniques were conducted through interviews, observations, and documentation, with primary informants including village government officials and the community. Data analysis was performed through the stages of data reduction, data display, and conclusion drawing. The results indicate that the management of ADD in Petak Village covering the stages of planning, implementation, administration, reporting, and accountability has generally operated effectively and in accordance with applicable regulations. ADD contributes positively to village infrastructure development and community empowerment, although several obstacles remain, such as limited human resources, suboptimal community participation, and technical constraints in reporting.
PENDAMPINGAN AKUNTANSI DASAR UNTUK PENGUATAN TATA KELOLA KOPERASI MERAH PUTIH DI DESA BULOTALANGI KECAMATAN BULANGO TIMUR KABUPATEN BONE BOLANGO Lukum, Amir; Mahdalena, Mahdalena; Bokiu, Zulkifli
Diklat Review : Jurnal manajemen pendidikan dan pelatihan Vol. 9 No. 3 (2025): JURNAL DIKLAT REVIEW
Publisher : Komunitas Manajemen Kompetitif

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35446/diklatreview.v9i3.2454

Abstract

Cooperatives play a strategic role as drivers of the village economy, but they still face many challenges in financial governance. This community service program aims to provide basic accounting guidance to the management of the Merah Putih Cooperative in Bulotalangi Village, East Bulango District, Bone Bolango Regency, to strengthen governance from its inception. The implementation method included initial observation, training and workshops, transaction recording practice, and evaluation through pre- and post-tests. The program was attended by 12 participants, consisting of cooperative management, village officials, and community members. The evaluation results showed a significant increase in understanding of basic accounting, with an average pre-test score of 4.2 increasing to 8.1 in the post-test. Furthermore, this activity also raised awareness of the importance of accountability and transparency in financial reporting as the foundation for cooperative sustainability. Overall, this mentoring program was able to improve financial literacy while strengthening professional and sustainable cooperative governance. Keywords: Mentoring, Basic Accounting, Cooperative, Governance, Bulotalangi Village
Co-Authors Agustin Yoesoef Ahmad, Hainun Putri Y. Ali, Cut Melinda Alinti, Fikri Amelia Moki Amir Lukum, Amir Andris, Nurjana Angeline Zein Bilondatu Ardianah, Yuni Ayu Rakhma Wuryandini Badu, Ronal Soemitro Baga, Novianti Cut Melinda Ali Dahlan, Ince Sefrianti Dai, Raflina Yuniarti Eduart Wolok Fahni Rahmadani Dali Fitri Nurhayati M Gita Damyanti Hamsa Pakaji Hasyim Hasyim Hiola, Yustina Ince Sefrianti Dahlan Indri Fitriyani Mahmud Kezia Rozalin Kasman Lukman Pakaya Mahdalena Mahdalena Mahdalena Mahdalena Maluto, Pristiyani Mattoasi Mattoasi Mentari Podungge, Sri Muh. Fachrul Ilmi Jibu Muliyani Mahmud Muliyani Mahmud Nella Wahyuni Ni Putu Seily Afiani Nilawaty Yusuf Niswatin Nur Ayida Nur Fadillah Putri Nurcahyati Wahyuning Latif Nurharyati Panigoro Nursela Koniyo Nurtia Pakaya, Lukman Pidu, Yunica Rizki Polapa, Marsyandah Irwan Pristiyani Maluto Reza Putra Moohulalo Ririn Alferina Bullah Rizkam Syamsudin Bakari Ronal Sumitro Badu Ronald S Badu Ronald S. Badu Sahmin Noholo Siti Nur Hasanah Asiku Siti Pratiwi Husain Sitti Rahmatya Bilalea Sri Anggrainy Sri Cicindra Tongkad Sukma Sulfiana Satar Syafarani AW , Nur Rila Thungasal, Felix Ferdinal Edy Tongkad, Sri Cicindra Tri Sukma Pulukadang Tuli, Hartati Usman Usman Usman Victorson Taruh Widyawati Nusi Wirahayu Putriana Djepu Y. Sala, Selvin Yunica Rizki Pidu Yusuf, Nur Cahyanto R.