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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 PENDIDIKAN TAMBUSAI 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 International Journal of Science and Environment Jurnal Mahasiswa Manajemen dan Akuntansi Innovative: Journal Of Social Science Research Science and Education Journal Faedah: Jurnal Hasil Kegiatan Pengabdian Masyarakat Indonesia Karunia: Jurnal Hasil Pengabdian Masyarakat Indonesia Mopolayio : Jurnal Pengabdian Ekonomi Majapahit Journal of Islamic Finance dan Management Jurnal Pengabdian Sosial Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah RESLAJ: Religion Education Social Laa Roiba Journal Majapahit Journal of Islamic Finance dan Management Jurnal Mahasiswa Akuntansi International Journal of Technology and Education Research International Journal of Economics, Business and Innovation Research Jurnal Pelayanan Masyarakat Jurnal Pengabdian Dian Mandala Karya Nyata: Jurnal Pengabdian Kepada Masyarakat Journal of Social Science and Education Research Multidisciplinary Indonesian Center Journal Dhana Atestasi : Jurnal Ilmiah Akuntansi International Journal of Economics and Management Research Jurnal Publikasi Ekonomi dan Akuntansi Dhana Jurnal Pengabdian Masyarakat Indonesia
Ayu Rakhma Wuryandini
Unknown Affiliation
Religion Agriculture, Biological Sciences & Forestry Humanities Biochemistry, Genetics & Molecular Biology Chemical Engineering, Chemistry & Bioengineering Chemistry 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 Physics Public Health Social Sciences Other

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Pengaruh Program Pelayanan SAMSAT, Insentif Pajak dan Kesadaran Pajak Terhadap Tingkat Kepatuhan Pembayaran Pajak Kendaraan Bermotor pada SAMSAT Kota Gorontalo Putra Mahmud; Ayu Rakhma Wuryandini; Nurharyati Panigoro
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 7 No. 2 (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.v7i2.5717

Abstract

The aim of this research is to determine the effect of the Samsat service program, tax incentives and tax awareness on the level of compliance with motor vehicle tax payments in Gorontalo City Samsat. The type of method used in this research is a quantitative method with data collection techniques using questionnaire surveys and observation. The number of respondents in this study was 100 respondents consisting of motor vehicle taxpayers registered with the Gorontalo City Samsat. The tool used in this research uses multiple linear regression analysis. The research results show that 1. The Samsat service program has a positive and significant effect on the level of compliance with motor vehicle tax payments. 2. Tax incentives have a positive and significant effect on the level of compliance with motor vehicle tax payments. 3. Tax awareness has a positive and significant effect on the level of compliance with motor vehicle tax payments. 4. Simultaneously, the Samsat service program, tax incentives and tax awareness have a positive effect on the level of compliance with motor vehicle tax payments.
Pengaruh Jumlah Kunjungan Wisatawan, Jumlah Objek Wisata dan Penerimaan Retribusi Objek Wisata Terhadap Pendapatan Asli Daerah Kabupaten Bone Bolango Gorontalo Tahun 2018-2022 Mohamad Rizki Sadaga; Zain Olilingo; Ayu Rakhma Wuryandini
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 7 No. 5 (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.v7i5.7403

Abstract

This research aims to determine the extent to which the number of tourist visits (X1), the number of tourist attractions (X2) and the receipt of tourist attraction levies (X3) have on local original income (Y) in Bone Bolango Regency, Gorontalo from 2018 to 2022. The data collection technique in this research was obtained by researchers using the documentation method by studying books and journals published by the government by collecting data on reports on the number of tourists, number of tourist attractions, tourist attraction levies and local original income in Bone Bolango Regency from 2018 to 2022. 2022. The type of data used in this research is secondary data. This research analysis technique uses multiple linear regression analysis techniques. This type of research uses quantitative research. Hypothesis testing in this research uses the multiple linear regression analysis method with the SPSS version 25 program. The results obtained by researchers show that the number of tourist visits, number of tourist attractions and receipt of tourist attraction levies have a significant influence on the Regional Original Income of Bone Regency Bolango, Gorontalo. This illustrates that the higher the number of tourist visits to tourist destinations in Bone Bolango Regency, the higher the PAD for the tourism sector in Bone Bolango Regency, the more tourist attractions are well managed, the greater the contribution of the tourism sector to the regional economy and this shows that the increase in levies from entrance tickets, parking fees, and sales of local products and services around tourist attractions is well managed. From the results of the coefficient of determination test (Adjusted R Square), it was 19.2%, with the remaining 80.8% being explained by factors not tested in this study.
Analisis Implementasi Pengelolaan Keuangan Desa di Desa Waluhu Kecamatan Bone Kabupaten Bone Bolango Dikna Towalu; Rio Monoarfa; Ayu Rakhma Wuryandini
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 7 No. 12 (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.v7i12.10191

Abstract

This study aims to describe the management of village funds in rural development efforts in Waluhu Village, Bone District, Bone Bolango Regency. This research uses a descriptive qualitative method. The data collection technique used was in the form of interviews and using secondary data at the research site. The interview was conducted using 3 informants and 1 community leader, all of whom came from the Waluhu Village Government which runs the government. The results of the study found that in 2021 and 2022 the waluhu village government in village financial management started from the planning stages, administrative implementation, reporting, to accountability. in accordance with applicable laws and regulations The accountability carried out by the Waluhu Village government technically and administratively is good. Although in terms of good management, in terms of reporting it is not enough because it does not have digital information media, besides that there is also less accountability because the village government does not provide such an information board in the village office
THE INFLUENCE OF FACILITIES, INFRASTRUCTURE, AND OPERATIONAL COSTS ON REVENUE (CASE STUDY OF PERUMDA MUARA TIRTA, GORONTALO CITY) Rahmatiya Abdullah; Mattoasi Mattoasi; Ayu Rakhma Wuryandini
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.v2i3.1242

Abstract

The purpose of this study is to analyze the influence of facilities and infrastructure and operational costs on the revenue of Perumda Muara Tirta, Gorontalo City. This study uses a descriptive quantitative research design. The study population was 73 respondents with a questionnaire instrument. The results show that facilities and infrastructure affect revenue, and operational costs affect revenue. The coefficient of determination (R²) shows that both independent variables are able to explain variations in revenue substantially. This finding indicates that improving the quality of facilities and infrastructure and operational cost efficiency can increase company revenue. Perumda Muara Tirta management is expected to focus more on infrastructure management and operational cost control to maintain sustainable financial performance.
The Impact of Accountability and Transparency on Financial Report Quality (Case Study at the Regional Office of the Ministry of Religious Affairs, Gorontalo Province) Mutiara Istyatun Anyo; Usman; Ayu Rakhma Wuryandini
International Journal of Science and Environment (IJSE) Vol. 6 No. 2 (2026): May 2026
Publisher : CV. Inara in Colaboration with www.stie-sampit.ac.id

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51601/ijse.v6i2.591

Abstract

This study aims to analyze the influence of accountability and transparency on the quality of financial statements at the Regional Office of the Ministry of Religious Affairs of Gorontalo Province. The background of this research is based on the importance of financial statement quality as a form of public accountability in realizing good governance. The phenomenon of significant fluctuations in balance sheet accounts, increasing operational deficit reports, and inconsistencies in financial disclosure indicate that there are still problems in the implementation of accountability and transparency principles. This study uses a quantitative approach with a survey method through distributing questionnaires to employees involved in the management and preparation of financial statements. The data were analyzed using multiple linear regression analysis techniques to determine the effect of each variable on the quality of financial statements. The results of this study are expected to provide an overview of the importance of implementing accountability and transparency in improving the quality of financial statements that are relevant, reliable, understandable, and comparable in accordance with Government Accounting Standards (SAP). In addition, this study is expected to become an evaluation material for government institutions in strengthening a transparent and accountable financial management system and increasing public trust in the management of state funds.
The Effect of Internal Audit and Accounting Information System on Financial Management of Bumdes with Internal Control System as a Moderating Variable: An Empirical Study of Bumdes in Villages in Kabila District, Bone Sri Entin I. Lakoro; Usman; Ayu Rakhma Wuryandini
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

Abstract

This study aims to determine the effect of internal audit and accounting information systems on the financial management of Village-Owned Enterprises (BUMDes) with the internal control system as a moderating variable in BUMDes in Kabila Bone District, Bone Bolango Regency. This study uses a quantitative approach with primary data obtained through questionnaires. The population in this study were all BUMDes managers in Kabila Bone District consisting of commissioners, supervisors, directors, secretaries, and treasurers of BUMDes. The research sample consisted of 32 respondents determined using a purposive sampling technique. The data analysis technique used Partial Least Squares–Structural Equation Modeling (PLS-SEM) through the SmartPLS version 4 application. The results of the study indicate that internal audit has a positive and significant effect on BUMDes financial management. The accounting information system also has a positive and significant effect on BUMDes financial management. The internal control system is unable to moderate the effect of internal audit on BUMDes financial management, so it is categorized as homologizer moderation. Conversely, the internal control system significantly moderates the effect of the accounting information system on BUMDes financial management, thus representing pure moderation. The findings of this study indicate that the success of BUMDes financial management is influenced not only by internal audits and accounting information systems but also by the effectiveness of the internal control system in strengthening the implementation of the accounting information system.
The Effect of Internal Audit and Accounting Information System on Financial Management of Bumdes with Internal Control System as a Moderating Variable: An Empirical Study of Bumdes in Villages in Kabila District, Bone Sri Entin I. Lakoro; Usman; Ayu Rakhma Wuryandini
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

Abstract

This study aims to determine the effect of internal audit and accounting information systems on the financial management of Village-Owned Enterprises (BUMDes) with the internal control system as a moderating variable in BUMDes in Kabila Bone District, Bone Bolango Regency. This study uses a quantitative approach with primary data obtained through questionnaires. The population in this study were all BUMDes managers in Kabila Bone District consisting of commissioners, supervisors, directors, secretaries, and treasurers of BUMDes. The research sample consisted of 32 respondents determined using a purposive sampling technique. The data analysis technique used Partial Least Squares–Structural Equation Modeling (PLS-SEM) through the SmartPLS version 4 application. The results of the study indicate that internal audit has a positive and significant effect on BUMDes financial management. The accounting information system also has a positive and significant effect on BUMDes financial management. The internal control system is unable to moderate the effect of internal audit on BUMDes financial management, so it is categorized as homologizer moderation. Conversely, the internal control system significantly moderates the effect of the accounting information system on BUMDes financial management, thus representing pure moderation. The findings of this study indicate that the success of BUMDes financial management is influenced not only by internal audits and accounting information systems but also by the effectiveness of the internal control system in strengthening the implementation of the accounting information system.
Pengaruh Sistem Pengendalian Internal dan Kompetensi Aparatur Terhadap Akuntabilitas Pengelolaan Dana Desa Melalui Siskeudes Sebagai Variabel Intervening pada Pemerintah Desa di Kecamatan Suwawa Kabupaten Bone Bolango Rahmat Rianto Yusuf; Harun Blongkod; Ayu Rakhma Wuryandini
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 8 No. 7 (2026): 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.v8i7.12292

Abstract

This study aims to analyze the influence of internal control systems and apparatus competence on the accountability of village fund management through the Village Financial System (Siskeudes) as an intervening variable in village governments in Suwawa District, Bone Bolango Regency. This study employed a quantitative approach using survey methods through questionnaires distributed to village officials. Data were analyzed using statistical analysis to examine the relationships among variables. The results show that internal control systems and apparatus competence have a significant effect on the accountability of village fund management. Internal control systems also significantly affect the implementation of Siskeudes, while apparatus competence has no significant effect on Siskeudes. Furthermore, Siskeudes has no significant effect on the accountability of village fund management and is unable to mediate the relationship between internal control systems and apparatus competence on accountability. This study confirms that improving village fund management accountability is more influenced by strengthening internal control systems and apparatus competence rather than relying solely on application systems.
Pengaruh Sistem Pengendalian Internal dan Kompetensi Perangkat Desa Terhadap Kepatuhan Wajib Pajak dengan Kesadaran Wajib Pajak Sebagai Variabel Intervening di Pemerintah Desa Kecamatan Kabila Bone Fadila Rahmawaty Biahimo; Usman Usman; Ayu Rakhma Wuryandini
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 8 No. 7 (2026): 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.v8i7.12299

Abstract

This study aims to analyze the effect of the internal control system and village apparatus competence on taxpayer compliance, with taxpayer awareness as an intervening variable in village governments in Kabila Bone District, Bone Bolango Regency. This research employed a quantitative approach focusing on internal control systems, village apparatus competence, taxpayer awareness, and taxpayer compliance. The background of this study is the low level of land and building tax (PBB) compliance, inaccuracies in tax object data, and delays in village fund disbursement due to the suboptimal realization of PBB payments. The results indicate that the internal control system does not have a significant direct effect on taxpayer compliance. However, village apparatus competence has a positive and significant effect on taxpayer compliance. In addition, taxpayer awareness has been proven to positively and significantly affect taxpayer compliance. This study also found that the internal control system and village apparatus competence positively influence taxpayer awareness. Furthermore, taxpayer awareness is able to mediate the effect of the internal control system and village apparatus competence on taxpayer compliance. These findings indicate that improving taxpayer compliance is not only influenced by a strong internal control system, but also highly dependent on the competence of village officials and increased public awareness in fulfilling tax obligations.
Creative innovative BUMDes menuju smart village berbasis kearifan lokal dalam kerangka Asta Cita 6 Tri Handayani Amaliah; Siti Pratiwi Husain; Ayu Rakhma Wuryandini; Hendra Pratama Danial
KACANEGARA Jurnal Pengabdian pada Masyarakat Vol 9, No 3 (2026): Agustus
Publisher : Institut Teknologi Dirgantara Adisutjipto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28989/kacanegara.v9i3.3466

Abstract

Badan Usaha Milik Desa (BUMDes) berperan krusial dalam mendorong kemandirian ekonomi di tingkat desa. Namun, realitasnya BUMDes “Gemilang” yang berlokasi di Desa Huidu, Gorontalo, masih menghadapi tantangan serius terkait manajemen tata kelola usaha dan strategi pemasaran. Hambatan utama yang diidentifikasi terletak pada lemahnya kapasitas sumber daya manusia (SDM) dalam hal perencanaan strategis, pencatatan keuangan akuntansi, serta adopsi teknologi digital. Oleh karena itu, penguatan kompetensi pengurus melalui pelatihan merancang pemetaan potensi desa berbasis kearifan lokal, penerapan sistem akuntansi sederhana, dan pembuatan akun marketplace menjadi sangat urgensi untuk menciptakan kelembagaan yang inovatif. Tujuan program pengabdian masyarakat ini adalah meningkatkan kapasitas kelembagaan BUMDes melalui edukasi manajemen dan keuangan berbasis potensi lokal menggunakan kerangka Smart Village yang selaras dengan visi Asta Cita 6. Metode pelaksanaan yang diterapkan adalah SINERGI_Motiayo (Sistem Inovasi Ekonomi dan Resiliensi Gotong Royong) yang menekankan tahapan pelatihan intensif, pendampingan berkala, evaluasi berkala, serta penjaminan keberlanjutan program. Hasil pengabdian menunjukkan dampak positif signifikan dengan adanya peningkatan pemahaman pengurus pada aspek tata kelola manajemen usaha sebesar 33,3%, aspek pencatatan transaksi keuangan sebesar 62,5%, serta adopsi pemasaran digital mencapai 55,6%.
Co-Authors Agril Masri Amir Lukum, Amir Anas Bin Malik Anastasya Kandow Angeline Zein Bilondatu Anisa Larasati Panyilie Annisiah Bito Annisiah Bito Asnita Amrin Habi Asnun Aliwu Tomelo Aurelia Revalina Anwar Devi Giman Dewi Rahayu O. Usman Didin Lonto Dikna Towalu Djafar, Mohamad Ilhan Dungi, Annisa Elfin Elfin Fadila Kadir Fadila Rahmawaty Biahimo Fatmawati S. Nurdin Felix Ferdinal Edy Thungasal Fitria Putri Wolingalo Freti Arta Melia Botutihe Gaffar Gaffar Gaffar, Gaffar Gumohung, Mohammad Ramdhan Harun Blongkod Hasan, Jumeldi Helingo, Siti Nurdela Hendra Pratama Danial Hunowu , Putri Rahmawati Imran R Hambali Imran Rosman Hambali Inayah Helingo Isma Zakaria Ismail, Nur’Ain Jecklin Eman Juwita Kanon Kadek Hartana Kasmiaty I. Mustapa Khalsja Oktaviani Kadir Lervia Mahwada Musa Lilis Damayanti Sjam Radjak Lintong, Stevi Lukman Pakaya Lukman Payaka Mahdalena Mahdalena Mahdalena Mahdalena Mahmud, Syalasya Fatiha R. Mariana Sampeno Matalauni, Yelis G Mattoasi Mattoasi Mattoasi Mattoasi Mattoasi, Mattoasi Meike Abas Mentari Rizki Sawitri Pilomonu Mohamad Rendy Ismaii Mohamad Rizki Sadaga Muhammad Akbar S. Kau Mustaqim R. Koem Mutiara Istyatun Anyo Natalia Isabel Wantah Natasya S. Hadju Nilawati Yusuf Nilawaty Yusuf Niswatin Noval Amrain Nur Cahyani Dehi Nur Hidayah Is Onu Nurain Huda Nuraini Nuraini Nurharyati Panigoro Nursila Moha Oktaviani Kadir Olista Koniyo Pakaya, Lukman Pratiwi Husain, Siti Putra Mahmud Rahmat Rianto Yusuf Rahmatiya Abdullah Regita Padmadiani Rio Monoarfa Rio Monoarfa Riska Husain Rodiah Salsabillah Pakaya Safira Nindita Datu Adam Safitri, Pila Sahmin Noholo Sahrudin, Nurwindi Salote, Fitriana Salsabillah Dukalang Savira Ramadhani Mokodongan Sa’diyah Nurshabrina Umar Sendy Ledyandini Shalwa Mustafa Shintia Humairah Putri Ibrahim Siti Magfira Rahmatia Lahay Siti Nurain Pakaya Siti Nurdela Helingo Siti Nurhalimah Siti Pratiwi Husain Soekardi, Chyntia P.M. Sri Entin I. Lakoro Sri Intan Aprilia Sri Mei Lusiana Hunawa Sri Novita Sidu Sulfani Sulfani Sulfiana Satar Syafaa, Amar Bayu Tia Latifa Tiara Saroh Titi Umi Kalsum Hulopi Tri Handayani Amaliah Tri Handayani Amaliah Tri Handayani Amaliah Tri Handayani Amaliah Tri Sukma Pulukadang Tri Syawaluddin Luma Tuli, Hartati Usman Usman Usman Usman Usman Usman Usman Utami Oktaviani Soleman Victorson Taruh Widya Astuti Yahya Usman Yuliana Mangopa Yuska Rahayu Djunaidi Zain Olilingo Zulkifli Bokiu