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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 Majapahit Journal of Islamic Finance dan Management 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 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
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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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 : Lembaga Pengembangan Kinerja Dosen

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
Analisis Akuntabilitas dan Kepatuhan Sistem Pencatatan Upah Petugas Kebersihan Dinas Lingkungan Hidup Kota Gorontalo Usman, Dewi Rahayu O.; Usman, Usman; Wuryandini, Ayu Rakhma
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: 10.37905/jar.v7i1.263

Abstract

Penelitian ini bertujuan menganalisis akuntabilitas sistem pencatatan upah petugas kebersihan di Dinas Lingkungan Hidup Kota Gorontalo serta mengidentifikasi faktor penyebab ketidaksesuaian pembayaran. Menggunakan pendekatan kualitatif deskriptif, data dikumpulkan melalui wawancara mendalam, dokumentasi, dan triangulasi dengan melibatkan informan dari tingkat struktural hingga petugas lapangan. Hasil penelitian menunjukkan bahwa akuntabilitas secara struktural telah terbentuk melalui alur pertanggungjawaban yang jelas. Namun, secara operasional belum optimal karena sistem pencatatan kehadiran masih manual dan bergantung sepenuhnya pada laporan pengawas, sehingga aspek transparansi hanya muncul di tahap akhir. Ketidaksesuaian upah disebabkan oleh faktor human error, kerusakan alat fingerprint, beban kerja pengawas yang tinggi, serta lambatnya mekanisme koreksi. Kondisi ini memicu kesalahan data seperti absensi tidak lengkap dan ketidaksinkronan jumlah kehadiran. Penelitian ini merekomendasikan implementasi sistem absensi digital terintegrasi, penguatan pengendalian internal, dan perbaikan mekanisme koreksi untuk meningkatkan akuntabilitas dan efektivitas penggajian.
ANALYSIS OF RAW MATERIAL INVENTORY RECORDING AND VALUATION METHODS BASED ON SAK EMKM FOR BUSINESS CONTINUITY AT THE SUPER SUMBER SARI TOFU AND TEMPE FACTORY IN GORONTALO CITY Widya Astuti; A. Harun Blongkod; Ayu Rakhma Wuryandini
Multidisciplinary Indonesian Center Journal (MICJO) Vol. 3 No. 1 (2026): Vol. 3 No. 1 Edisi Januari 2026
Publisher : PT. Jurnal Center Indonesia Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62567/micjo.v3i1.2051

Abstract

This study aims to analyze the methods of recording and valuing raw material inventories based on the Financial Accounting Standards for Micro, Small, and Medium Entities (SAK EMKM) and their relation to business continuity at the Super Sumber Sari Tofu and Tempe Factory in Gorontalo City. This research employed a descriptive qualitative method with data collection techniques including observation, interviews, and documentation. The results indicate that the Super Sumber Sari Tofu and Tempe Factory in Gorontalo City has not implemented inventory recording in accordance with SAK EMKM. The business has not determined an inventory valuation method and does not calculate inventory values at the end of the accounting period. This condition causes the financial statements prepared to be unable to accurately reflect the business condition, particularly in determining inventory values and cost of goods sold. However, in terms of inventory expense recognition, the factory has applied it by recognizing damaged raw material inventories as expenses in the period incurred. This is due to the fact that raw materials are purchased from regular suppliers, making damaged materials non-returnable. The main factor contributing to the absence of inventory recording in accordance with SAK EMKM is the limited accounting knowledge of the owner and business managers, who are more focused on production and sales activities. Therefore, the implementation of inventory recording in accordance with SAK EMKM is expected to assist the business in preparing better financial statements and supporting business continuity.
The Influence of Accounting Understanding and Characteristics on the Quality of Financial Statements of MSMEs Fostered by Bank Indonesia Helingo, Siti Nurdela; Blongkod, Harun; Wuryandini, Ayu Rakhma
Dhana Vol. 1 No. 3 (2024): DHANA-SEPTEMBER
Publisher : Pt. Anagata Sembagi Education

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62872/1430es36

Abstract

The purpose of this study is to gather empirical data regarding the impact of business attributes and accounting knowledge on the caliber of financial reports produced by MSME's. Quantitative techniques are used in this study model or design. 68 MSMEs registered with the Bank Indonesia Gorontalo Branch made up the population of this study, and 68 MSME respondents made up the sample. In this study, questionnaires and observation were employed as data gathering methods, while PLS-SEM analysis was employed as a data analysis method. The study's findings demonstrate that the quality of financial reports (Y) is positively impacted by both business characteristics (X2) and accounting understanding (X1). Amounting to 76.5%, this indicates that the variables Accounting Understanding (X1) and Business Characteristics (X2) can account for the Quality of Financial Reports (Y). In the meantime, other variables not covered in this study can account for the remaining 23.5%.
THE MEANING OF PROFIT BASED ON COST–VOLUME PROFIT (CVP) IN THE MOTIAYO CULTURE: A CASE STUDY OF THE ROLAN UPIYA KARANJI MSME IN GORONTALO Koem, Mustaqim R.; Amaliah, Tri Handayani; Wuryandini, Ayu Rakhma
Multidisciplinary Indonesian Center Journal (MICJO) Vol. 3 No. 2 (2026): Vol. 3 No. 2 Edisi April 2026
Publisher : PT. Jurnal Center Indonesia Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62567/micjo.v3i2.2380

Abstract

The purpose of this study is to understand the meaning of Cost Volume Profit (CVP)-based profit in the Motiayo culture of the Rolan Upiya Karanji Gorontalo MSME. The study uses a qualitative approach with a configurative ideographic case study method to explore the experiences and meanings of business actors in depth. Data collection techniques were carried out through in-depth interviews, observation, and documentation, while data analysis used thematic analysis. The results of the study indicate that the meaning of profit is not understood as maximizing profits, but rather as a social construction formed through the interaction between economic rationality and cultural values. There are two main meanings found, namely profit as a balance of stakeholder interests and profit as social legitimacy. Profit is interpreted as a balance of stakeholder interests when business actors balance cost management, production volume, and social relations within the business. In addition, profit is also interpreted as social legitimacy when business success is measured based on acceptance and sustainability of work relationships and the social environment. This study shows that the concept of Cost Volume Profit not only functions as an economic analysis tool but can also be understood in a social and cultural context. Thus, this research contributes to the development of accounting studies that are not solely financially oriented but also consider the social and cultural dimensions of business practices.
Implementasi Unsur Informasi dan Komunikasi dalam Mendukung Pencegahan Fraud : Analisis Penerapan SPIP di Inspektorat Daerah Kabupaten Bone Bolango Dungi, Annisa; Mattoasi, Mattoasi; Wuryandini, Ayu Rakhma
Jurnal Publikasi Ekonomi dan Akuntansi Vol. 6 No. 2 (2026): Mei : Jurnal Publikasi Ekonomi dan Akuntansi
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51903/jupea.v6i2.5956

Abstract

This study wants to examine the effect of company size, leverage, and liquidity to the profitability of pharmaceutical companies in Indonesia. The population of this research is all pharmaceutical companies listed in Indonesia Stock Exchange in 2019 to 2023. This sampling method used non-probability sampling particularly purposive sampling. Out of the entire population 12 companies, ten companies met the criteria. The data analysis technique used multiple linear regression processed by application SPSS version 25. The result shows that company size and liquidity have a significant effect on ROA and ROE, Leverage has a significant effect on roa. The research model is able to describe the performance of profitability amounting to 35.5 % roa or for return in equity 20.8 %. We suggest that next research enquiries on all sectors can enlarge the sample by adding other variable as cost structure and innovation. It is expected with this approach to add to the emphasis of the results.
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.
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.
Co-Authors A. Harun Blongkod Agril Masri Anas Bin Malik Anastasya Kandow Angeline Zein Bilondatu Anisa Larasati Panyilie Annisiah Bito Anwar, Aurelia Revalina Asnun Aliwu Tomelo Bito, Annisiah Didin Lonto Djafar, Mohamad Ilhan Dungi, Annisa 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 Koem, Mustaqim R. 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 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 Rahmatiya Abdullah 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 Usman, Dewi Rahayu O. Victorson Taruh Widya Astuti Yahya Usman Yuliana Mangopa Yuska Rahayu Djunaidi Zain Olilingo Zulkifli Bokiu