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All Journal Jurnal Ilmiah Pangabdhi Jurnal Mirai Management AKUNTANSI DEWANTARA Journal of Economic, Bussines and Accounting (COSTING) SEIKO : Journal of Management & Business KACANEGARA Jurnal Pengabdian pada Masyarakat Jurnal Wawasan dan Riset Akuntansi YUME : Journal of Management Jambura Accounting Review Jurnal Pembelajaran Pemberdayaan Masyarakat (JP2M) Jurnal Buana Akuntansi Jurnal Sibermas (Sinergi Pemberdayaan Masyarakat) Economics and Digital Business Review Wiga : Jurnal Penelitian Ilmu Ekonomi Economic Reviews Journal Jurnal Pengabdian Masyarakat Indonesia (JPMI) International Journal of Applied Business and International Management International Journal of Accounting & Finance in Asia Pasific Journal of International Conference Proceedings Gemilang: Jurnal Manajemen dan Akuntansi Jurnal Mahasiswa Manajemen dan Akuntansi Innovative: Journal Of Social Science Research Faedah: Jurnal Hasil Kegiatan Pengabdian Masyarakat Indonesia Karunia: Jurnal Hasil Pengabdian Masyarakat Indonesia Mopolayio : Jurnal Pengabdian Ekonomi Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah RESLAJ: Religion Education Social Laa Roiba Journal Jurnal Mahasiswa Akuntansi Jurnal Pelayanan Masyarakat Jurnal Pengabdian Dian Mandala Journal of Social Science and Education Research Multidisciplinary Indonesian Center Journal Dhana Atestasi : Jurnal Ilmiah Akuntansi International Journal of Economics and Management Research
Ayu Rakhma Wuryandini
Universitas Negeri Gorontalo
Religion Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Medicine & Pharmacology Public Health Social Sciences Other

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Pengaruh Kejelasan Sasaran Anggaran Dan Pengendalian Internal Terhadap Akuntabilitas Kinerja Instansi Pemerintah (Studi Di Organisasi Perangkat Daerah Kabupaten Gorontalo) Regita Padmadiani; Harun Blongkod; Ayu Rakhma Wuryandini
Journal of Economic, Bussines and Accounting (COSTING) Vol 7 No 1 (2023): COSTING : Journal of Economic, Bussines and Accounting
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v7i1.5906

Abstract

This study aimed to determine the influence of budget goals clarity and intrnal control on the performance accountability of government agencies in the Gorontalo Regency regional Apparatus Organizations. Government officials in the Gorontalo Regency Regional Apparatus Organization made up the population of this study, whereas a total of 123 respondents were drawn from that group based on the sample criteria, which included heads of services, secretaries, treasurers, finance sectors, budget sectors, planning sectors, asset sectors and technical implementation officers (PPTK). The test was conducted and analyzed descriptively, employing structural equation modelling with the aid of the AMOS 24 and SPSS 25 program. The findings prove that (1) budget goals clarity had no positive and significant influence on the performance accountability of government agencies in the Gorontalo Regency regional Apparatus Organizations; (2) internal control had a positive and significant influence on the performance accountability of government agencies in the Gorontalo Regency regional Apparatus Organizations; (3) budget goals clarity and internal control simultaneously had a positive and significant influence on the performance accountability of government agencies. Keywords: Budget Goals Clarity; Internal Control; Performance Accountability of Government Agencies
Fraud Control to Strengthen Internal Control Systems in Local Goverment Ayu Rakhma Wuryandini; Lukman Pakaya; Siti Pratiwi Husain
International Journal of Applied Business and International Management Vol 8, No 2 (2023): August 2023
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/ijabim.v8i2.2471

Abstract

Talking about fraud in Indonesia is endless, negligence can lead to fraud, but this fraud can be controlled early with proper internal controls. Fraud will always exist where there are opportunities and weaknesses. Every effort should be made by the organization to prevent and control fraudulent acts. The government agencies in Bone Bolango is a government organization that implements the Fraud Control Plan control tool. The purpose of this research is to analyze the existence and application of the Fraud Control Plan attributes in the work environment of the organization. The research method in this research is descriptive qualitative with a case study at government agencies in Bone Bolango Regency, Gorontalo Province. The results of this study that this government agencies has a good assessment in realizing the performance of Good Governance in the criteria of "Sufficiently adequate" in an indication of a reduction in fraud and an increase in employee performance in the organization. the important value of the presence of fraud control for agencies is the accountability of each attribute value reflects the transparency of each activity. Control of each agency is more controlled and positively directed and further minimizes the occurrence of fraud. The value that can be drawn from this research is the achievements that have been made optimally so that they can be properly maintained, and for elements that have not been fulfilled so that they can be corrected immediately in accordance with local government procedures and policies. The next researcher should consider the other methods used.
Penguatan Innovative Business Melalui Pelatihan Manajemen BUMDes dan Literasi Keuangan Amaliah, Tri Handayani; Rakhma Wuryandini, Ayu; Pratiwi Husain, Siti
Jurnal Ilmiah Pangabdhi Vol 9, No 2: Oktober 2023
Publisher : LPPM Universitas Trunojoyo Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21107/pangabdhi.v9i2.19916

Abstract

BUMDes business management and financial literacy are important factors that can affect business success. The purpose of this service is to (1) increase knowledge and understanding of business management BUMDes to achieve business success, and (2) increase competence in financial literacy of BUMDes. The implementation of the training uses the Focus Group Discussion (FGD) method and participatory-based practice mentoring approach. This service program resulted in an increase in the knowledge and competence of village government officials and managers of BUMDes in Molombulahe Village in BUMDes business management and financial literacy.
Penentuan Harga Pokok Produk Bersama Pada Usaha Kecil Menengah Ayu Wuryandini; Lukman Pakaya
Mopolayio : Jurnal Pengabdian Ekonomi Vol. 1 No. 1 (2021): Mopolayio : Jurnal Pengabdian Ekonomi Volume 1 Number 1 (November 2021) has bee
Publisher : Fakultas Ekonomi Universitas Negeri Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37479/mopolayio.v1i1.12

Abstract

Tidak sedikit UMK yang mengetahui tentang manfaat penentuan harga pokok produk bersama menghitung alokasi biaya bersama ke tiap produk yang dihasilkan. Sehingga dalam kegiatan pengabdian ini pengabdi ingin memberikan pelatihan harga pokok produk sebagai dasar perhitungan alokasi biaya bersama ke tiap produk yang dihasilkan. Metode yang digunakan adalah metode nilai jual relatif. Hasil pengabdian menunjukkan bahwa pengusaha mikro kecil masih memerlukan pembinaan lebih lanjut terkait perhitungan Harga Pokok Produk bersama mengingat UMK Desa Botubarani sangat antusias dalam mengembangkan produknya lebih maju.
Pelatihan Penyusunan Anggaran Produksi dan Anggaran Penjualan Sebagai Alat Perencanaan dan Pengendalian Biaya Bagi Para Pelaku Bisnis, Home Industry dan UMKM Ayu Wuryandini; Lukman Pakaya
Mopolayio : Jurnal Pengabdian Ekonomi Vol. 1 No. 2 (2022): Mopolayio : Jurnal Pengabdian Ekonomi Volume 1 Number 2 (March 2022) has been o
Publisher : Fakultas Ekonomi Universitas Negeri Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37479/mopolayio.v1i2.27

Abstract

Tujuan pengabdian ini dilakukan adalah untuk meningkatkan pengetahuan bagi para peserta pentingnya penyusunan anggaran produksi dan anggaran penjualan sebagai alat perencanaan dan pengendalian biaya dalam pengambilan keputusan bisnis, serta untuk meningkatkan kemampuan para peserta dalam menyusun anggaran produksi dan anggaran penjualan sehingga amanah yang diberikan kepada mereka sebagai pelaku usaha dapat dipertanggungjawabkan dengan baik. Hal ini dikarenakan kurangnya pemahaman para pelaku usaha, home industry dan UMKM di Kota Gorontalo tentang pentingnya penyusunan anggaran produksi dan anggaran penjualan sebagai dasar pengambilan keputusan melakukan manajemen usaha, serta kurangnya pemahaman tentang cara membuat penghitungan anggaran produksi dan anggaran penjualan yang baik dan benar. Berdasarkan hasil pengabdian terlihat para peserta kegiatan pelatihan sangat memahami penjelasan materi yang disampaikan. Hal ini dibuktikan dengan berbagai macam pertanyaan yang diajukan serta diskusi, serta para peserta mampu menyelesaikan kasus yang diberikan.
Manajemen Keuangan Usaha Sebagai Langkah Tepat Dalam Mencapai Keberhasilan Usaha BUMDes Ayu Wuryandini; Lukman Pakaya
Mopolayio : Jurnal Pengabdian Ekonomi Vol. 2 No. 1 (2022): Mopolayio : Jurnal Pengabdian Ekonomi Volume 2 Number 1 (November 2022) has bee
Publisher : Fakultas Ekonomi Universitas Negeri Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

BUMDesa Merupakan pendokrak pertumbuhan ekonomi desa. Penguatan UKM perlu dilakukan agar Indonesia terhindar dari resesi ekonomi. Berbagai upaya yang dilakukan pemerintah mulai dari hibah usaha, subsidi bunga dan sebagainya. Sehingganya dalam kegiatan pengabdian ini, pengabdi ingin melakukan pengabdian melalui sharing ilmu pengalaman usaha bagi Bumdes. Metode yang digunakan adalah melakukan sosialisasi dan memberikan praktek langsung. Hasil pengabdian menunjukkan bahwa pengelola Bumdes masih memerlukan pembinaan lebih lanjut terkait manajemen keuangan usaha mengingat pengelola Bumdes desa Mongolato sangat antusias mepertahankan dan menggapai keberhasilan usaha
Implementasi Praktik Pembukuan Akuntansi Bagi Nelayan di Desa Huangobotu Ayu Rakhma Wuryandini
Mopolayio : Jurnal Pengabdian Ekonomi Vol. 2 No. 2 (2023): Mopolayio : Jurnal Pengabdian Ekonomi Volume 2 Number 2 (Maret 2023) has been o
Publisher : Fakultas Ekonomi Universitas Negeri Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37479/mopolayio.v2i2.63

Abstract

The community service activities held in the KKN-integrated MBKM have the aim of providing education for fishermen groups in the village of Huangobatu, Kabila Bone District, Bone Bolango Regency. As a coastal area in the Tomini Bay area, this community service activity carries out sustainable financial management of fishery resources and supports capacity building. Through field observations that the servants did, the methods used during the process of community service activities were: 1) Lectures, 2) Discussion of Questions and Answers, 3) Practice through Example Questions. The results of this KKN activity show that fishermen can further improve their financial management capabilities so that they can better manage their household finances and help increase family income.
Analisa Perancangan Sistem Informasi Keuangan Pegawai pada BASARNAS Gorontalo Anisa Larasati Panyilie; Niswatin; Ayu Rakhma Wuryandini
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 6 No. 6 (2024): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah (in Press)
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/alkharaj.v6i6.1540

Abstract

This research aims to analyze the design of the employee financial information system at BASARNAS Gorontalo and the financial reporting system mechanism that operates in accordance with Minister of Finance Regulation (PMK) No. 232/PMK.05/2022 of 2022 concerning Institutional Accounting and Financial Reporting Systems. This research uses a qualitative method with a descriptive approach using primary data sources obtained directly from the field, observations and interviews as well as documentation data. The research location is at BASARNAS Gorontalo JL. Pangeran Hidayat II, Pulubala, Kota Tengah. The results of the research conducted show that the Analysis of the Design of the Employee Financial Information System at BASARNAS Gorontalo has been carried out in accordance with the applicable Minister of Finance Regulations (PMK). And also the system that is running is in accordance with the established Financial Reporting Agency Standards. The Financial Information System Reporting Model has used the Input Sub system via the Tunkin2019 BASARNAS digital application as well as the BASARNAS Online Presence application and the Output Sub system via the SAKTI BASARNAS and DIGIT websites/links from both agencies and the Minister of Finance of Gorontalo City.
Desain Logo Kemasan Bagi Umkm Desa Oluhuta Sebagai Langkah Awal Media Promosi Kreatif Lukman Pakaya; Ayu Rakhma Wuryandini
JURNAL PENGABDIAN MASYARAKAT INDONESIA Vol. 2 No. 2 (2023): Juni : Jurnal Pengabdian Masyarakat Indonesia (JPMI)
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jpmi.v2i2.2096

Abstract

Oluhuta Village, including villages in the Tomini Bay area. Oluhuta village is the eighth village of nine villages in the Kabila Bone sub-district, Bone Bolango district, Gorontalo province. Servants bring the KKN MBKM program as a form of the tri dharma of Higher Education to educate the nation's life. The problem faced by the village of Oluhuta is that MSMEs in Oluhuta Village still have deficiencies in designing the packaging logo for the products they produce, namely skipjack tuna, so they are less attractive to buyers for transactions. The methods used in this community service program are 1) location observation surveys, 2) interviews, 3) coaching. The results of the dedication to the Oluhuta village community Helping creative, innovative and more modern Oluhuta villagers who become entrepreneurs to improve the economy of the village community, especially MSME actors
Penguatan Pengelolaan Keuangan Desa Berbasis Kemitraan Melalui Pembuatan Web Desa Wujud Profil Desa Huangobotu Ayu Rakhma Wuryandini; Annisiah Bito; Yuska Rahayu Djunaidi; Juwita Kanon; Felix Ferdinal Edy Thungasal; Elfin Elfin
Karunia: Jurnal Hasil Pengabdian Masyarakat Indonesia Vol. 2 No. 2 (2023): juni : Jurnal Hasil Pengabdian Masyarakat Indonesia
Publisher : Fakultas Teknik Universitas Maritim AMNI Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58192/karunia.v2i2.1038

Abstract

The purpose of this community service activity is to strengthen partnership-based village financial management in the Tomini Bay area. The problem that occurred in Huangobotu village, Kabila Bone sub-district, Bone Bolango district, Gorontalo province was that Huangobotu village did not yet have a village website to serve as a village profile, not just to introduce Huangobotu village to the public, but the expected goal was for Huangobotu village to become a fostered village that successfully published all activities related to the transparency of village financial management. The methods used in this study were 1) Coaching socializing material about the application to KKS supporting students, 2) Providing training on making the Village Web to KKS supporting students, 3) Assistance in training village web creation to village apparatus 4) Official Village Web Publication to the people of Huangobutu village. The results of the KKS program have been running smoothly, this is evidenced by the success of the servants in implementing the knowledge obtained at tertiary institutions to village apparatus with the Huangobotu village website and village apparatus being able to make the village website on an ongoing basis as a means of information for the public and as a village profile. Village Web, Strengthening Village Financial Management; Means
Co-Authors Abdullah, Rahmatiya Agril Masri Anas Bin Malik Angeline Zein Bilondatu Anisa Larasati Panyilie Annisiah Bito Asnun Aliwu Tomelo Bito, Annisiah Djafar, Mohamad Ilhan Elfin Elfin Felix Ferdinal Edy Thungasal Gaffar , Gaffar Gaffar Gaffar Giman, Devi Gumohung, Mohammad Ramdhan Harun Blongkod Hasan, Jumeldi Helingo, Siti Nurdela Hunowu , Putri Rahmawati Imran R Hambali Imran Rosman Hambali Isma Zakaria Ismail, Nur’Ain Jecklin Eman Juwita Kanon Kadek Hartana Lahay, Siti Magfira Rahmatia Lilis Damayanti Sjam Radjak Lintong, Stevi Lukman Pakaya Mahdalena Mahdalena Mahdalena Mahdalena Mahdalena Mahdalena Mahmud, Syalasya Fatiha R. Matalauni, Yelis G Mattoasi, Mattoasi Meike Abas Mentari Rizki Sawitri Pilomonu Mohamad Rendy Ismaii Mohamad Rizki Sadaga Muhammad Akbar S. Kau Nilawati Yusuf Nilawaty Yusuf Niswatin Noval Amrain Nurain Huda Nuraini Nuraini Nurdin, Fatmawati S. Nurharyati Panigoro Olista Koniyo Pakaya, Lukman Pratiwi Husain, Siti Putra Mahmud Regita Padmadiani Rio Monoarfa Safira Nindita Datu Adam Safitri, Pila Sahmin Noholo Sahrudin, Nurwindi Salote, Fitriana Saroh, Tiara Sa’diyah Nurshabrina Umar Sendy Ledyandini Siti Nurain Pakaya Siti Nurhalimah Siti Pratiwi Husain Siti Pratiwi Husain Soekardi, Chyntia P.M. Soleman, Utami Oktaviani Sulfani, Sulfani Sulfiana Satar Syafaa, Amar Bayu Tri Handayani Amaliah Tri Sukma Pulukadang Tuli, Hartati Usman Usman Usman Victorson Taruh Yahya Usman Yuliana Mangopa Yuska Rahayu Djunaidi Zain Olilingo Zulkifli Bokiu