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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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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) Ni Putu Seily Afiani; Lukman Pakaya; Zulkifli Bokiu
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
THE EFFECT OF TAXATION SOCIALIZATION AND TAXPAYER AWARENESS ON COMPLIANCE IN PAYING TWO-WHEEL MOTOR VEHICLE TAX : (Study on Taxpayers at the SAMSAT Office of Bone Bolango Regency) Wirahayu Putriana Djepu; Zulkifli Bokiu; Victorson Taruh
Majapahit Journal of Islamic Finance and Management Vol. 6 No. 2 (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.v6i2.882

Abstract

This study aims to analyze the effect of tax socialization and taxpayer awareness on compliance in paying two-wheeled motor vehicle tax at the SAMSAT Office of Bone Bolango Regency. The background of this research is based on the relatively low level of taxpayer compliance, which is indicated by the existence of motor vehicle tax arrears each year. This study employed a quantitative approach using a survey method by distributing questionnaires to two-wheeled motor vehicle taxpayers registered at the SAMSAT Office of Bone Bolango Regency. The data analysis technique used in this research was multiple linear regression analysis with the assistance of statistical software. The results show that partially tax socialization does not have a significant effect on taxpayer compliance in paying two-wheeled motor vehicle tax. Meanwhile, taxpayer awareness has a positive and significant effect on taxpayer compliance. Simultaneously, tax socialization and taxpayer awareness influence taxpayer compliance in paying two-wheeled motor vehicle tax. The results of this study are expected to serve as an evaluation material for the local government and the SAMSAT Office in improving the effectiveness of tax socialization and increasing public awareness in fulfilling tax obligations.
ANALYSIS OF ACCOUNTABILITY OF VILLAGE FUND MANAGEMENT IN ULOBUA VILLAGE, TIBAWA DISTRICT, GORONTALO REGENCY Nur Fadillah Putri; Zulkifli Bokiu; Yustina Hiola
Multidisciplinary Indonesian Center Journal (MICJO) Vol. 2 No. 3 (2025): Vol. 2 No. 3 Edisi Juli 2025
Publisher : PT. Jurnal Center Indonesia Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62567/micjo.v2i3.820

Abstract

The objective of this research was to prove whether using Choral Reading strategy can improve reading comprehension of the eight grade students of SMP Negeri 13 Palu. This research limited the use of Choral Reading strategy in improving students’ reading comprehension, which focuses on literal meaning and descriptive text. This research used quasi-experimental research design involving an Experimental class and a control class. The sample of this research were students of VII B as the experimental class, which consisted of 31 students, and the students of VIII A as the control class, which consisted of 31 students. The data was collected through pre-test and post-test. The result confirmed that the mean score of the experimental class had increased from 44.87 to 73.83. On the other hand, in the control class, it has increased from 48.29 to 62.64. The result of the test was analyzed statistically by applying 0.05 level significance. The researcher found that the value of the t-counted was higher than the t-table (4.59 > 1.67). In the other words, the implementation of choral reading strategy can develop students’ reading comprehension of the eighth-grade students of SMP Negeri 13 Palu. This strategy has a significant impact on the English learning process, especially helping students in reading comprehension to find information about the text and understand the entire meaning of the text, so that students can practice choral reading as their independent reading comprehension strategy in the future
THE EFFECT OF TAXATION SOCIALIZATION AND TAXPAYER AWARENESS ON COMPLIANCE IN PAYING TWO-WHEEL MOTOR VEHICLE TAX : (Study on Taxpayers at the SAMSAT Office of Bone Bolango Regency) Wirahayu Putriana Djepu; Zulkifli Bokiu; Victorson Taruh
Majapahit Journal of Islamic Finance and Management Vol. 6 No. 2 (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.v6i2.882

Abstract

This study aims to analyze the effect of tax socialization and taxpayer awareness on compliance in paying two-wheeled motor vehicle tax at the SAMSAT Office of Bone Bolango Regency. The background of this research is based on the relatively low level of taxpayer compliance, which is indicated by the existence of motor vehicle tax arrears each year. This study employed a quantitative approach using a survey method by distributing questionnaires to two-wheeled motor vehicle taxpayers registered at the SAMSAT Office of Bone Bolango Regency. The data analysis technique used in this research was multiple linear regression analysis with the assistance of statistical software. The results show that partially tax socialization does not have a significant effect on taxpayer compliance in paying two-wheeled motor vehicle tax. Meanwhile, taxpayer awareness has a positive and significant effect on taxpayer compliance. Simultaneously, tax socialization and taxpayer awareness influence taxpayer compliance in paying two-wheeled motor vehicle tax. The results of this study are expected to serve as an evaluation material for the local government and the SAMSAT Office in improving the effectiveness of tax socialization and increasing public awareness in fulfilling tax obligations.
Pengaruh Literasi Keuangan dan Status Sosial Terhadap Minat Berinvestasi di Pasar Modal pada Usia Produktif di Kota Gorontalo Indri Fitriyani Mahmud; Zulkifli Bokiu; Nilawaty Yusuf
Jambura Accounting Review Vol. 7 No. 1 (2026): Jambura Accounting Review - February - Juli 2026
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/jar.v7i1.308

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh literasi keuangan dan status sosial terhadap minat berinvestasi di pasar modal. Studi ini dilakukan di kota Gorontalo menggunakan metode kuantitatif. Data dikumpulkan melalui kuesioner. Teknik analisis yang digunakan meliputi uji validitas, uji reliabilitas, uji asumsi klasik, dan analisis regresi linier berganda. Proses pengumpulan data menggunakan teknik Simple Random Sampling dengan total sampel 100 responden. Teknik analisis data dalam penelitian ini menggunakan IBM SPSS Statistics. Hasil penelitian ini menunjukan literasi keuangan memiliki pengaruh yang signifikan terhadap minat berinvestasi di pasar modal. Begitupun juga status sosial memiliki pengaruh yang signifikan terhadap minat berinvestasi di pasar modal. Secara simultan literasi keuangan dan status sosial keduanya berpengaruh signifikan terhadap minat berinvestasi di pasar modal.
PENDAMPINGAN PEMBERDAYAAN PEREMPUAN MELALUI LITERASI KEUANGAN UNTUK MENINGKATKAN KEMANDIRIAN EKONOMI KELUARGA Mahdalena Mahdalena; Zulkifli Bokiu; Amir Lukum
SUBSERVE: Community Service and Empowerment Journal Vol. 4 No. 2 (2026): Juli 2026
Publisher : Prime Identity Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.67766/scsej.v4i2.189

Abstract

Literasi keuangan menjadi salah satu aspek penting dalam mendukung pemberdayaan perempuan dan meningkatkan kesejahteraan keluarga. Namun, masih banyak perempuan, khususnya ibu rumah tangga dan pelaku usaha mikro, yang belum memiliki kemampuan memadai dalam mengelola keuangan keluarga maupun usaha secara efektif. Kegiatan pengabdian kepada masyarakat ini bertujuan untuk meningkatkan pemahaman dan keterampilan perempuan dalam pengelolaan keuangan melalui kegiatan pendampingan literasi keuangan. Metode yang digunakan berupa sosialisasi, pelatihan interaktif, praktik penyusunan anggaran rumah tangga, pencatatan keuangan sederhana, serta diskusi dan evaluasi. Sasaran kegiatan adalah kelompok perempuan dan pelaku UMKM perempuan di Desa Tanggilingo, Kecamatan Kabila, Kabupaten Bone Bolango. Hasil kegiatan menunjukkan adanya peningkatan pemahaman peserta mengenai pengelolaan pendapatan dan pengeluaran, pentingnya menabung, pemisahan keuangan usaha dan pribadi, serta penyusunan pencatatan keuangan sederhana. Pendekatan partisipatif yang menggabungkan teori dan praktik terbukti efektif dalam meningkatkan kesadaran finansial peserta. Kegiatan ini diharapkan mampu mendukung pemberdayaan perempuan dan meningkatkan kemandirian ekonomi keluarga secara berkelanjutan.
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.