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All Journal AKUNTABILITAS Jurnal Ekonomi Jurnal Inovasi Jurnal Ilmiah Pangabdhi Jurnal Mirai Management Journal of Economic, Bussines and Accounting (COSTING) J-MAS (Jurnal Manajemen dan Sains) SEIKO : Journal of Management & Business KACANEGARA Jurnal Pengabdian pada Masyarakat Jurnal Wawasan dan Riset Akuntansi Jambura Science of Management Jambura Accounting Review Jurnal Informatika Ekonomi Bisnis Proceeding of National Conference on Accounting & Finance Cakrawala Repositori Imwi Jurnal Sibermas (Sinergi Pemberdayaan Masyarakat) Jurnal Akuntansi, Manajemen dan Ilmu Ekonomi (JASMIEN) Oikos - Nomos : Jurnal Kajian Ekonomi dan Bisnis Jurnal Pengabdian Pada Masyarakat Indonesia (JPPMI) JAMBURA: JURNAL ILMIAH MANAJEMEN DAN BISNIS Research Review: Jurnal Ilmiah Multidisiplin Journal of Accounting and Finance Management (JAFM) International Journal of Applied Business and International Management International Journal of Accounting & Finance in Asia Pasific Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Innovative: Journal Of Social Science Research Jurnal Informatika Ekonomi Bisnis Mopolayio : Jurnal Pengabdian Ekonomi Majapahit Journal of Islamic Finance dan Management Jurnal Pengabdian Sosial Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Majapahit Journal of Islamic Finance dan Management Jurnal Mahasiswa Akuntansi Advances: Jurnal Ekonomi & Bisnis Jurnal Ekonomi, Akuntansi dan Perpajakan Jurnal Pelayanan Masyarakat Multidisciplinary Indonesian Center Journal International Journal of Multidisciplinary Science and Applied Research (IJOMAS) As-Syirkah: Islamic Economic & Financial Journal Harmoni Economics: International Journal of Economics and Accounting Economics and Digital Business Review
Siti Pratiwi Husain
Universitas Negeri Gorontalo
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Strategi Pengelolaan Usaha Mikro Kecil Dan Menengah (UMKM) Di Era Pandemi Corona Virus Disease (Covid -19) Muhammad Amir Arham; Mattoasi Mattoasi; Rio Monoarfa; Siti Pratiwi Husain; Amir Lukum
Jurnal Sibermas (Sinergi Pemberdayaan Masyarakat) Vol 9, No 2 (2020): Jurnal Sbermas (Sinergi Bersama Masyarakat)
Publisher : Univeristas Negeri Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37905/sibermas.v9i2.7923

Abstract

Pandemi Covid-19 sangat berdampak pada sektor ekonomi nasional.bagaiamana tidak, sektor UMKM yang telah teruji bertahap selama beberapa kalinkrisis ekonomi melanda Indonesia, namun pandemic Covid-19 berhasil menumbangkan sektor ini. tidak sedikit pelaku UMKM yang harus gulung tikar, dan mengalami penurunan omset yang begitu drastis. Tujuan dilaksanakan kegiatan pengabdian ini adalah untuk membantu menyelasaikan persoalan UMKM baik meliputi strategi menjalankan bisnis dimasa pandemi, manajemen keuangan UMKM, dan akses modal.Kegiatan pengabdian ini berhasil memberikan pembinaan berdasarkan rumusan masalah yang diperolah dari olahan data hasil wawancara dan observasi secara langsung.
Pelatihan Penulisan Judul Dan Introduction Dalam Karya Ilmiah Bagi Mahasiswa Sitti Pratiwi Husain; Sri Desiyani Permata Gani; Dhea Safitri Kurniawati Mohama
Jurnal Sibermas (Sinergi Pemberdayaan Masyarakat) Vol 10, No 3 (2021): Jurnal Sibermas (Sinergi Bersama Masyarakat)
Publisher : Univeristas Negeri Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37905/sibermas.v10i3.10654

Abstract

Scientific work is the result of writing that presents opinions, observations, reviews and research in a particular field by paying attention to norms and ethics for writers. participants in determining the title and making the introduction properly and correctly according to the guidelines for writing scientific papers. The target audience in the service activities are students in the Faculty of Economics, especially the Accounting Study Program who will be in charge of the proposal proposal seminar. The methods used in this training activity are as follows: Lecture method, discussion method, and exercises. Evaluation in this activity is carried out in three stages, namely the activity planning stage, the stage during the activity process, and the final stage of the activity. The results of this activity provide great benefits for the training participants who in this case are students in the process of making scientific papers starting from determining the problem, formulating titles, writing introductions as well as references and research data, so that scientific works produced by students become quality scientific work.
Potensi peningkatan kepatuhan wajib pajak UMKM di masa pandemi covid-19 setelah diterbitkan insentif PPh 21 final UMKM ditanggung pemerintah Aditya S. Kilo; Tri Handayani Amaliah; Siti Pratiwi Husain
Proceeding of National Conference on Accounting & Finance Volume 4, 2022
Publisher : Master Program in Accounting, Faculty of Economics, Universitas Islam Indonesia

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

Abstract

Penelitian ini bertujuan untuk mengetahui implementasi insentif pajak PPh 21 Final UMKM ditanggung pemerintah dan mengungkap potensi peningkatan kepatuhan wajib pajak setelah diterbitkannya insentif tersebut. Pendekatan yang digunakan adalah pendekatan kualitatif deskriptif dengan menggunakan data primer yang diperoleh secara langsung dari observasi dan wawancara lapangan serta data kajian yang bersumber studi literatur dan Data KPP Pratama Gorontalo. Hasil penelitian menunjukan Terdapat dua faktor yang mempengaruhi kepatuhan wajib pajak di masa pandemi saat ini, faktor internal yaitu pemahaman dan pengalaman wajib pajak, dan faktor eksternal yaitu proses pelaporan dan kualitas pelayanan. Dari total 25.669 pelaku UMKM baru sekitar 1% yang memanfaatkan insentif tersebut. Apabila ditilik dari indikator tingkat kepatuhan wajib pajak maka selama masa pandemi ini mengalami penurunan dibanding tahun sebelumnya. Penelitian ini berkontribusi dalam perbaikan implementasi insentif pajak kedepannya dan menambah khasanah keilmuan dibidang akuntansi keperilakuan dan perpajakan.
The Meaning of Roles in The Perspective of Internal Auditors Gorontalo Ayu Rakhma Wuryandini; Lukman Pakaya; Siti Pratiwi Husain
International Journal of Accounting & Finance in Asia Pasific (IJAFAP) Vol 5, No 1 (2022): International Journal of Accounting & Finance in Asia Pasific (IJAFAP) February
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (221.182 KB) | DOI: 10.32535/ijafap.v5i1.1408

Abstract

This study intends to explore the meaning roles of internal auditors in fraud management. It employed phenomenology towards six internal auditors as the participants. The results indicate that the roles of internal auditors, as the assurance, consulting, as well as filter agent of the auditee’s information, contribute by diagnosing frauds by Fraud Control Plan. Future researchers can use different methods to explore the meaning of roles in other APIP.
Analisis Penentuan Harga Pokok Produksi Pada Budidaya Ikan Bandeng Oleh Cahaya Tambak Di Desa Siduwonge Kec. Randangan Kab. Pohuwato Andi Riska Yunianti; Hartati Tuli; Siti Pratiwi Husain
JAMBURA: Jurnal Ilmiah Manajemen dan Bisnis Vol 5, No 2 (2022): JIMB - VOLUME 5 NOMOR 2 SEPTEMBER 2022
Publisher : Universitas Negeri Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37479/jimb.v5i2.16519

Abstract

Penelitian ini bertujuan untuk mengetahui penentuan harga pokok produksi pada budidaya ikan bandeng oleh Cahaya Tambak di Desa Siduwonge Kec. Randangan Kab. Pohuwato. Jenis Penelitian yang digunakan dalam penelitian ini adalah kualitatif deskriptif, dengan menggunakan sumber data primer dan sekunder. Metode pengumpulan data dilakukan dengan cara observasi, Dokumentasi dan wawancara. Informan dalam penelitian ini adalah salah satu pemilik tambak yang ada di Desa Siduwonge. Hasil penelitian menunjukkan bahwa Cahaya Tambak masih melakukan penentuan dan perhitungan harga pokok produksi dengan cara yang sederhana. Terbukti biaya yang dihitung oleh Cahaya Tambak belum mencakup semua biaya yang dibelanjakan, karena terdapat kesalahan dari segi biaya yang tidak di internalisasikan secara menyeluruh serta penggolongan biaya yang berhubungan dengan penentuan harga pokok produksi yang belum tepat. Dalam penentuan harga pokok produksi sebaiknya Cahaya Tambak menggunakan metode full costing yang menghitung semua biaya secara tepat dan akurat.
Pengaruh Sistem Pengendalian Internal Terhadap Akuntabilitas Pengelolaan Dana Desa Siti Pratiwi Husain; Iwan S. Seber; Valentina Monoarfa
Jambura Accounting Review Vol. 4 No. 1 (2023): Jambura Accounting Review - February 2023
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.v4i1.64

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh sistem pengendalian internal terhadap akuntabilitas pengelolaan dana desa. Metode yang digunakan dalam penelitian ini yakni pendekatan kuantitatif. Jenis data yang digunakan dalam penelitian ini yaitu data primer. Dengan teknik pengumpulan data menggunakan survei kuesioner. Adapun responden dalam penelitian ini sebanyak 120 responden terdiri dari Kepala Desa, Sekretaris, Bendahara, Kepala urusan Tata Usaha, Kepala Urusan Perencanaan, Kepala urusan Pemerintahan, Kepala Seksi Kesejahteraan, dan Kepala Seksi Pelayanan Desa di seluruh Kecamatan Bongomeme Kabupaten Gorontalo. Teknik analisis yang digunakan adalah teknik analisis regresi linier sederhana. Hasil penelitian ini menunjukan bahwa sistem pengendalian internal berpengaruh positif dan signifikan terhadap akuntabilitas pengelolaan dana desa. Pada saat aparat desa menerapkan pengendalian internal yang baik maka akuntabilitas pemerintah desa dalam pengelolaan dana desa akan semakin efektif
Efektivitas Penerapan Sistem Keuangan Desa Dalam Pelaporan Keuangan (Studi Kasus Desa Saripi Kec. Paguyaman Kab. Boalemo) Fatma Ishak; Sahmin Noholo; Siti Pratiwi Husain
Cakrawala Repositori IMWI Vol. 6 No. 4 (2023): Cakrawala Repositori IMWI
Publisher : Institut Manajemen Wiyata Indonesia & Asosiasi Peneliti Manajemen Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52851/cakrawala.v6i4.411

Abstract

Penelitian ini dimaksudkan untuk mengetahui bagaimana efektivitas penerapan sistem keuangan desa dalam pelaporan keuangan di Desa Saripi Kecamatan Paguyaman. Penelitian ini merupakan penelitian kualitatif dengan pendekatan kualitatif deskriptif dan teknik pengumpulan data melalui observasi, wawancara, dan dokumentasi. Adapun informan dalam penelitian ini sebanyak 4 orang, berasal dari pemerintah desa dan pemerintah kecamatan. Hasil penelitian ini yaitu penerapan sistem keuangan desa dalam pelaporan keuangan di Desa Saripi dapat dikatakan cukup efektif dapat dilihat dari indikator kesesuaian informasi yang diminta dalam template/program, kesesuaian jenis laporan, ketepatan dan kepastian waktu pelaporan, kesesuaian persyaratan, prosedur, dan tahapan pelaporan, dan umpan balik (feedback), namun salah satu indikator sering terjadi masalah adalah keterlambatan waktu pelaporan yang berimplikasi pada keterlambatan proses selanjutnya
Pengaruh Sistem Keuangan Desa Dan Sistem Pengendalian Intern Terhadap Akuntabilitas Pengelolaan Dana Desa Andriyawan E. Karim; Harun Blongkod; Siti Pratiwi Husain
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.v7i1.5963

Abstract

The purpose of this study was to determine the effect of the village financial system and internal control system on the accountability of managing village funds in the districts of Bilihu and Gorontalo. This research involved village heads, village secretaries, hamlet heads, BPD, youth leaders, and community leaders, totaling 113 respondents. Descriptive analysis, a structural equation model (SEM), and AMOS 24.0 were used in this study. This quantitative research combines primary data obtained through observation, interviews, questionnaires, and pictures. The results of the study found that the village financial system and the government's internal control system both had a positive and significant effect on the accountability of village financial management in villages throughout Biluhu District, Gorontalo Regency. Keywords : Village financial system, Internal Control System, Fund Management Accountability
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.
Analisis Kinerja Keuangan Berdasarkan Rasio Profitabilitas pada Perusahaan Subsektor Transportasi yang Terdaftar di BEI Muhammad Fikri Ramadhan; Harun Blongkod; Siti Pratiwi Husain
J-MAS (Jurnal Manajemen dan Sains) Vol 8, No 2 (2023): Oktober
Publisher : Universitas Batanghari

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33087/jmas.v8i2.1434

Abstract

This research was sparked by the large difference in the number of passengers to the percentage of income which can be a threat to declining profits from the transportation subsector. The purpose of this study is to identify and analyze the development of financial performance based on profitability ratios in transportation subsector companies using the trend analysis method in the period before and during the pandemic. This study uses descriptive quantitative research methods with data analysis using trend analysis. The research sample is 9 transportation sector companies listed on the IDX. The results of the study show that before the pandemic, not all companies had good financial performance in terms of profitability ratios, NPM, GPM, ROA, ROE. However, most of the company samples showed a decrease in the level of profitability ratios during the pandemic. So it can be concluded that some of the sample companies were affected by the Covid-19 pandemic.
Co-Authors Abarang, Citra Vebryanti Abdullah, Anggriliani Aditya S. Kilo Agnes U. Polingala Ahmad, Aristia Rahayu N. Ainun Nisa Putri Musa Alamri, Nabila Fadelina Ali, Nurmillah N. Almuhajir Baihaqy Utina Amaliah, Tri Amir Lukum, Amir Amna Vianti Hasan Andi Riska Yunianti Andriyawan E. Karim Aristia Rahayu N. Ahmad Armansyah Alipok Ayu Rakhma Wuryandini Baga, Novianti Bagi, Nicky Cahyani Cici Amalia Kondengis Dai, Mawar Masita Desi Rahman Daluta Desy Purnama T. Mayang Dhea Safitri Kurniawati Mohama Dilapanga, Yana Dunggio, Yolanda Bina Dwi Prastiani Ibrahim Fatma Ishak Fatrina R Mooduto Febriani Febriyansyah Rustam Fidyatul Husna Yunus Fitri Oktaviyani Fitriyanti Panua Gaffar, Gaffar Gita Febriani Panigoro, Gita Febriani Panigoro Hartati Tuli Harun Blongkod Hasan, Amna Vianti Hawaria Djafar Hendra Pratama Danial Herlina Rasjid Hiola, Yustina Ikhlas Ul Aqmal Ismail, Nur’Ain Iwan S. Seber Iwan S. Seber Khairunnisa Alya Putri Ibrahim Kondengis, Cici Amalia Lamba, Uci Wulandari Luli, Puput A. Mahdalena Mahdalena Marshanda Tumaloto Mattoasi Mattoasi Mawar Masita Dai Melati Putriani Idris Mentari Rizki Sawitri Pilomonu Moh Alamsyach Soleman Mohamad Ikram Bin Holan Mozin, Sri Yulianty Muhammad Amir Arham Muhammad Fikri Ramadhan Musliyanto Igirisa Muzdalifah Muzdalifah Muzdalifah Muzdalifah Muzdalifah Muzdalifah Nanda Apriyani Aday Nasir, Novita Nilawaty Yusuf Niswatin Niwayan Selviyanti Ntou, Siti Nur Aulia Ramadhani Nur Tiyas Abdul Rahim Nurharyati Panigoro Nurhayati Panigoro Nurmillah N Ali Nusi, Pratiwi Olivia Adam Olviati Laode Pakaya, Lukman Paputungan?, Pratiwi Polapa, Melisa Putri Sinto Pomanto, Aprilia Pratiwi Nusi Puput A. Luli Ramdita, Sri Rio Monoarfa Ronald S. Badu Sabrina Aurelia Putri Sagi Sahmin Noholo Salsa Nelisa Salwaa Ardhiah Mohamad Salzabila, Shabrina Samsul, Moh Shabrina Salzabila Sindi Djafar Siskawati Nur Siti Jariani Pontoh Siti Nurindah Hasan Sri Anggrainy Sri Desiyani Permata Gani Stevie Gibernau Paendong Suila, Muh. Adrifat Surya Handrisusanto Ahmad Syafaa, Amar Bayu Titi Umi Kalsum Hulopi Tri Hadayani Amaliah Tri Handayani Amaliah Tumatar, Jihan Fahira Valentina Monoarfa Victorson Taruh Virna Bahu Zulkifli Bokiu