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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 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 Journal of Ekonomics, Finance, and Management Studies Jurnal Pengabdian Indonesia
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 Physics Public Health Social Sciences Other

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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
Water Accounting in Improving Irrigation Efficiency and Farmers’ Income Amid Limited Water Access in North Gorontalo City Bokiu, Zulkifli; Wolok, Eduart; Hasyim, Hasyim; Noholo, Sahmin
Indonesian Journal of Agriculture and Environmental Analytics Vol. 5 No. 1 (2026): January 2026
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/ijaea.v5i1.15773

Abstract

This study aims to analyze the application of water accounting in supporting agricultural sustainability in North Gorontalo City, focusing on the issue of limited access to irrigation water faced by farmers. The scope of the research includes difficulties in obtaining water from irrigation channels due to sub optimal infrastructure, forcing farmers to rely on groundwater pumped at high cost. This condition directly increases production expenses and reduces farmers’ income. The study employs a descriptive qualitative approach, with data collected through field observations and in-depth interviews with farmers, irrigation managers, and relevant government officials. The collected data were analyzed thematically to identify the root causes and potential solutions for more efficient water management. The findings indicate that farmers urgently need a stable supply of water from irrigation channels to maintain crop productivity, particularly rice. The operational costs of groundwater pumping were proven to reduce farmers’ profit margins. Furthermore, there has been insufficient attention and no concrete steps from the local government to repair irrigation channels or provide alternative solutions. This study highlights the need for implementing a water accounting system as a basis for planning efficient water management, as well as encouraging active collaboration between the government and farmers to achieve sustainable agriculture.
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.
Efektivitas Pengelolaan Dana Desa Pada Desa Iluta Kecamatan Batudaa Kabupaten Gorontalo Nurcahyati Wahyuning Latif; Zulkifli Bokiu; Muliyani Mahmud
Jurnal Economic Resource Vol. 9 No. 1 (2026): October - March
Publisher : Fakultas Ekonomi & Bisnis Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57178/jer.v9i1.2169

Abstract

Penelitian ini bertujuan untuk mengetahui efektivitas pengelolaan Dana Desa di Desa Iluta, Kecamatan Batudaa, Kabupaten Gorontalo. Metode yang digunakan adalah kualitatif deskriptif dengan teknik pengumpulan data melalui wawancara, observasi, dan dokumentasi. Hasil penelitian menunjukkan bahwa pengelolaan Dana Desa di Desa Iluta secara umum telah berjalan efektif sesuai PMK Nomor 145 Tahun 2023. Tahapan penatausahaan, pertanggungjawaban, dan pelaporan telah dilaksanakan sesuai ketentuan, meskipun masih terdapat kendala berupa ketidaklengkapan dokumen dan keterlambatan penyusunan Surat Pertanggungjawaban (SPJ). Pada tahapan penggunaan, sebagian besar program berjalan sesuai perencanaan, namun program rehabilitasi jembatan belum optimal akibat keterlambatan pencairan dana dan kendala administrasi. Pemantauan dan evaluasi dilaksanakan secara baik oleh pemerintah desa, camat, pendamping desa, dan pemerintah kabupaten, sehingga transparansi dan akuntabilitas tetap terjaga. Selain itu, tidak ditemukan pelanggaran yang memerlukan penghentian atau penundaan penyaluran dana desa. Hasil penelitian ini memberikan gambaran bahwa pengelolaan Dana Desa di Desa Iluta sudah efektif namun perlu peningkatan pada aspek administrasi dan perencanaan program tertentu
ISAK 335-Based Temple Accounting System Design in Financial Reporting : (Study at Puseh Temple, Banjar Dwi Dharma, Tri Rukun Village, Wonosari District, Boalemo Regency, Gorontalo Province) Afiani, Ni Putu Seily; Pakaya , Lukman; Bokiu, Zulkifli
Majapahit Journal of Islamic Finance and Management Vol. 6 No. 1 (2026): Islamic Finance and Management
Publisher : Universitas KH. Abdul Chalim Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/mjifm.v6i1.850

Abstract

This study aims to design a temple accounting system based on ISAK 335 for financial reporting at Puseh Temple, Banjar Dwi Dharma, Tri Rukun Village, Wonosari District, Boalemo Regency, Gorontalo Province, using a descriptive qualitative approach through observation, interviews, and documentation, as well as data validity testing through technical triangulation. The results of the study indicate that financial recording is still simple and limited to cash inflows and outflows, and has not been computerized and is not fully in accordance with ISAK 335. Therefore, this study produces an ISAK 335-based accounting system design using Microsoft Excel (Office 2021) that includes a statement of financial position, a statement of comprehensive income, a statement of changes in net assets, a statement of cash flows, and notes to the financial statements to improve the quality and conformity of temple financial reporting with applicable standards.
Pengaruh Kompetensi Sumber Daya Manusia dan Tarif Air terhadap Profitabilitas pada Perusahaan Umum Daerah Air Minum Muara Tirta Kota Gorontalo Sitti Rahmatya Bilalea; Mattoasi; Zulkifli Bokiu
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 7 No. 1 (2025): 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.v7i1.5167

Abstract

This research aims to examine the impact of human resource competence and water tariffs on profitability at the Muara Tirta Regional Public Water Company, Gorontalo City. This research is quantitative research. The data sources used are primary data collected through a questionnaire distributed to 71 respondents, who are employees knowledgeable about finance, utilizing purposive sampling. The data analysis technique involves descriptive quantitative analysis using t-statistic tests, f-statistic tests, and coefficient of determination tests (Adjusted R Square) using IBM SPSS 20 for Windows. The results indicate that human resource competence has a positive and significant impact on profitability, water tariffs have a positive and significant impact on profitability, and both human resource competence and water tariffs simultaneously have a positive and significant impact on profitability at the Muara Tirta Reional Public Water Company, Gorontalo City, with a coefficient of determination value of 21.1%. The remaining 78.9% is explained by other variables not examined in this research.
Analisis Faktor-Faktor yang Mempengaruhi Akuntabilitas Pengelolaan BUMDes: Studi di BUMDes Kecamatan Bulango Timur Kezia Rozalin Kasman; Zulkifli Bokiu; Nurharyati Panigoro
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 7 No. 7 (2025): 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.v7i7.7881

Abstract

This study aims to analyze the accountability of the management of Village-Owned Enterprises (BUMDes) in East Bulango District through the influence of the internal control system, transparency, human resource competence, and the role of village heads. This study uses a quantitative descriptive and causality approach with primary data collected through the distribution of questionnaires to BUMDes managers. Data analysis was carried out to test the influence of each independent variable partially or simultaneously on the accountability of BUMDes management. The findings of this research are expected to contribute to improving more accountable governance of BUMDes, through strengthening aspects of internal control, transparency, improving human resource competence, and optimizing the role of village heads.
Analisis Studi Kelayakan Bisnis Badan Usaha Milik Desa Di Ombulodata: Sukma; Zulkifli Bokiu; Victorson Taruh
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
Co-Authors Afiani, Ni Putu Seily 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 Bakari, Rizkam Syamsudin 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 Mahdalena Mahdalena Maluto, Pristiyani Mattoasi , Mattoasi mattoasi mattoasi Mentari Podungge, Sri Muh. Fachrul Ilmi Jibu Muliyani Mahmud Nella Wahyuni Nilawaty Yusuf Niswatin Nur Ayida Nur Fadillah Putri Nurcahyati Wahyuning Latif Nurharyati Panigoro Nursela Koniyo Nurtia Nusi, Widyawati Pakaya , Lukman Pakaya, Lukman Pidu, Yunica Rizki Polapa, Marsyandah Irwan Pristiyani Maluto 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 Syafarani AW , Nur Rila 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.