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All Journal AKUNTABILITAS Jurnal Ekonomi Jurnal Inovasi 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) Economics and Digital Business Review Jurnal Akuntansi, Manajemen dan Ilmu Ekonomi (JASMIEN) Oikos - Nomos : Jurnal Kajian Ekonomi dan Bisnis JAMBURA: JURNAL ILMIAH MANAJEMEN DAN BISNIS International Journal of Applied Business and International Management International Journal of Accounting & Finance in Asia Pasific Innovative: Journal Of Social Science Research Jurnal Informatika Ekonomi Bisnis Mopolayio : Jurnal Pengabdian Ekonomi Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Jurnal Mahasiswa Akuntansi Jurnal Ekonomi, Akuntansi dan Perpajakan Jurnal Pelayanan Masyarakat Multidisciplinary Indonesian Center Journal Journal of Ekonomics, Finance, and Management Studies International Journal of Multidisciplinary Science and Applied Research (IJOMAS) As-Syirkah: Islamic Economic & Financial Journal Harmoni Economics: International Journal of Economics and Accounting
Siti Pratiwi Husain
Jurusan Akuntansi, Fakultas Ekonomi, Universitas Negeri Gorontalo
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 Engineering Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Medicine & Pharmacology Public Health Social Sciences Other

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Pengaruh Transparansi dan Akuntabilitas Pengelolaan Keuangan Desa terhadap Tingkat Kepercayaan Masyarakat pada Pemerintah Desa: Studi kasus: Desa Payu Kecamatan Mootilango Kabupaten Gorontalo Hawaria Djafar; Rio Monoarfa; Husain, Siti Pratiwi
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 6 No. 5 (2024): 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.v6i5.1377

Abstract

The purpose of this study is to determine the effect of transparency and accountability of village financial management has a partial and simultaneous effect on the level of community trust in village government in Payu Village, Mootilango District, Gorontalo Regency. This study uses Quantitative Methods, the data used is primary data obtained from the distribution of questionnaires to the community in Payu Village, Mootilango District, Gorontalo Regency. The sampling technique in this study used the calculation of the solvin formula with a sampling technique using purposive sampling of 86 respondents. The data analysis technique uses multiple linear regression. The results showed that Transparency and Accountability of Village Financial Management on the Level of Community Trust in village government in Payu Village, Mootilango District, Gorontalo Regency. The amount of influence of Transparency and Accountability on the Level of Community Trust in Village Government is 40.6% while the remaining 59.4% is influenced by variables that are not studied
Pengungkapan Biaya Lingkungan dalam mendorong Green Economy di Wisata Pantai Botutonuo Nurmillah N Ali; Sahmin Noholo; Siti Pratiwi Husain
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 6 No. 5 (2024): 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.v6i5.1725

Abstract

This research aims to reveal the environmental costs of Botutonuo Beach tourism in encouraging the Green Economy. This research method uses a qualitative descriptive method with a field study approach, where the researcher is the key instrument, the data collection technique is carried out by triangulation (combination), the data source in this research uses primary and secondary data. The informants for this research are Botutonuo Beach Tourism Managers and the Community . The research results show that the presentation of environmental costs in Botutonuo beach tourism is presented together with other costs which are recorded in the profit and loss financial report. Where the presentation of environmental costs arising from waste management activities is then disclosed in the operational report, this disclosure is useful for knowing the transactions that will be incurred. By business owners so that they can encourage the Green Economy in tourism.
Pengaruh Literasi Keuangan, Financial Technology, dan Pengendalian Diri Terhadap Perilaku Keuangan Mahasiswa Jurusan Akuntansi Universitas Negeri Gorontalo Khairunnisa Alya Putri Ibrahim; Tri Handayani Amaliah; Siti Pratiwi Husain
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 6 No. 8 (2024): 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.v6i8.2186

Abstract

This research aims to determine the influence of financial literacy, financial technology, and self-control on the financial behavior of students majoring in accounting at Gorontalo State University, both partially and simultaneously. This research uses quantitative research methods. The data source used in this research is primary data obtained from a questionnaire distributed to the population in this research, namely all students majoring in accounting at Gorontalo State University. The results of the research show that partially financial literacy and self-control have a positive and significant effect on the financial behavior of students majoring in accounting at Gorontalo State University, while financial technology literacy does not have a positive and insignificant effect on the financial behavior of students majoring in accounting at Gorontalo State University. Then simultaneously financial literacy, financial technology and self-control have a positive and significant effect on the financial behavior of students majoring in accounting at Gorontalo State University. with a determinant value of 34.8% while the remaining 65.2% is explained by other variables not examined in this study.
Dampak Alokasi Dana Desa pada Pemberdayaan Masyarakat dalam Peningkatan Kesejahteraan Masyarakat: Survey pada Desa Dumati Kecamatan Telaga Biru Kabupaten Gorontalo Stevie Gibernau Paendong; Rio Monoarfa; Siti Pratiwi Husain
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 5 No. 9 (2024): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v5i9.2555

Abstract

This research aims to find out the impact of the location of village funds on community empowerment in improving community welfare. This research uses qualitative research methods, the data sources used are primary and secondary data where this research uses interview data collection techniques and more in-depth documentation in Dumati Village, Telaga Biru District, Gorontalo Regency. The research results show that the Village Fund Allocation allocated from the government has been maximized and is starting to have a good impact on empowering the Dumati Village community. Which is measured through indicators in utilizing village potential, as well as the ability to manage Village Fund Allocations in the field of community empowerment. In terms of utilizing the village's potential, it has been done well, namely by providing food plant seeds in the form of vegetable seeds, namely tree seeds and fertilizer for animal products, namely chicken seeds, to farmers and breeders, with the aim of later being able to advance the economy in the village. In terms of utilizing capabilities, the village government has also carried out empowerment in the BUMDES sector with the aim of helping the community to improve the welfare of the village community. However, what is lacking in the Dumati Village government is that its ability to manage is not optimal in utilizing the very strategic conditions of the village.
Efektivitas Pengelolaan Dana Desa di Desa Pangada’a Kecamatan Dungaliyo Kabupaten Gorontalo Sindi Djafar; Tri Handayani Amaliah; Siti Pratiwi Husain
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 5 No. 12 (2024): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v5i12.5171

Abstract

Effectiveness of Village Fund Management in Pangada'a Village, Dungaliyo District, Gorontalo Regency. Sindi Djafar. 931418121. 2024. Thesis. Accounting Study Program, Accounting Department, Faculty of Economics, Gorontalo State University.This study aims to: 1). to determine the effectiveness of village fund management in Pangada'a, Dungaliyo District, 2) to determine the supporting and inhibiting factors for the effectiveness of village fund management in Pangada'a, Dungaliyo District. The research method used is qualitative descriptive, the location of the study is in Pangada'a Village, Gorontalo Regency. Data collection techniques in the form of observation, interviews and documentation which are then analyzed using qualitative data based on the concepts of Miles and Huberman.The results of the study show: 1). Village fund management in Pangada'a, Dungaliyo District has been carried out but is not yet effective and still requires improvement in aspects of implementation and financial management (administration) and accountability for reporting village financial management to achieve optimal effectiveness. 2). Determining Factors of Effectiveness of Village Fund Management Pangada'a Sub-district has been proven to be a supporting factor in the implementation of effective village fund management, but is still constrained by the aspect of timeliness.
Reveal the Meaning of Gorontalo Local Wisdom in theImplementation of Accounting Education Based Culture Amaliah, Tri Handayani; Noholo, Sahmin; Husain, Siti Pratiwi
International Journal of Multidisciplinary Applied and Science Research Vol. 1 No. 03 (2025): International Journal of Multidisciplinary Science and Applied Research (IJOMA
Publisher : oneamd.com

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

Abstract

This paper aims to reveal the meaning of Gorontalo local wisdom in the implementation of accounting education based culture. Analysis unit in this research was concept of accounting education. Learning site was located in the Department of Accounting State University of Gorontalo. Data collection in this research performed through observation and interview. This research was qualitative research by using ethnomethodology as its analysis. The research result showed that Gorontalo local wisdom in the implementation of accounting education based culture means to inculcate religious values, realization of humanism values and moral awareness to the students. Based on the reality, meaning that found in this research could be stated that accounting education and learning should not only focus on thinking intelligence in accounting field, but also should be able to create accountant candidate with good characters. Thus, it needs efforts to integrate local wisdom values both in accounting course and in the teaching process. It was due to, actually, accounting curriculum contains cultural spirit of local wisdom
The Impact of Local Own-Source Revenue and Balancing Funds on Regional Expenditure in Gorontalo Province: A Study from 2019-2024 Ntou, Siti Nur Aulia Ramadhani; Blongkod, Harun; Husain, Siti Pratiwi
Jurnal Akuntansi, Manajemen dan Ilmu Ekonomi (Jasmien) Vol. 5 No. 08 (2026): Jurnal Akuntansi, Manajemen dan Ilmu Ekonomi (Jasmien)
Publisher : Cattleya Darmaya Fortuna

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54209/jasmien.v5i08.1827

Abstract

This study aims to analyze the effect of Local Own-Source Revenue (Pendapatan Asli Daerah or PAD) and Balancing Funds (Dana Perimbangan) on Regional Expenditure (Belanja Daerah) of district and city governments in Gorontalo Province during the 2019–2024 period. The research employs a quantitative approach using secondary data obtained from the Directorate General of Fiscal Balance, Ministry of Finance of the Republic of Indonesia. The analytical method used is multiple linear regression with the assistance of IBM SPSS version 16. The findings reveal that Local Own-Source Revenue (PAD) has a positive and significant effect on Regional Expenditure. This indicates that an increase in PAD enhances the local government’s ability to finance public spending, reflecting stronger fiscal capacity and improved regional financial independence. Similarly, Balancing Funds (Dana Perimbangan) also show a positive and significant influence on Regional Expenditure, suggesting that fiscal transfers from the central government remain a crucial source of funding for regional development programs. The simultaneous test results further confirm that both PAD and Balancing Funds jointly have a positive and significant impact on regional spending across districts and cities in Gorontalo Province. The coefficient of determination (R²) indicates that these two independent variables explain a substantial portion of the variation in regional expenditure, while the remaining variation is influenced by other factors not included in the model. These results highlight the continuing reliance of local governments on central government transfers while emphasizing the strategic importance of increasing PAD to achieve greater fiscal autonomy. Overall, this study underscores the need for local governments in Gorontalo Province to optimize their revenue-generating potential through improved tax collection, better management of local assets, and expanded economic activities. Strengthening PAD will not only reduce dependency on Balancing Funds but also contribute to more sustainable and independent regional fiscal management.
Akuntabilitas Pengelolaan Dana Desa: Studi Kasus di Desa Molotabu, Kecamatan Kabila Bone, Kabupaten Bone Bolango Fitriyanti Panua; Nilawaty Yusuf; Siti Pratiwi Husain
Jurnal Mahasiswa Akuntansi Vol 4 No 3 (2025): JAMAK: Jurnal Mahasiswa Akuntansi (Desember)
Publisher : Program Studi S1 Akuntansi Jurusan Akuntansi, Fakultas Ekonomi Universitas Negeri Gorontalo

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

Abstract

Penelitian ini bertujuan untuk menganalisis penerapan akuntabilitas pengelolaan dana desa di Desa Molotabu, Kecamatan Kabila Bone, Kabupaten Bone Bolango, sesuai dengan prinsip tata kelola keuangan publik berdasarkan Permendagri Nomor 20 Tahun 2018. Pendekatan yang digunakan adalah deskriptif kualitatif dengan sumber data primer melalui wawancara, observasi, dan dokumentasi terhadap perangkat desa, anggota Badan Permusyawaratan Desa (BPD), serta masyarakat. Data dianalisis melalui proses reduksi, penyajian, dan penarikan kesimpulan yang mencerminkan keterpaduan proses perencanaan, pelaksanaan, pelaporan, dan pertanggungjawaban dana desa. Hasil penelitian menunjukkan bahwa pemerintah Desa Molotabu telah berupaya menerapkan prinsip akuntabilitas dan transparansi dalam setiap tahapan pengelolaan dana desa, meskipun masih terdapat kendala administratif seperti keterlambatan pelaporan yang berdampak pada penyaluran dana tahap berikutnya. Keterlibatan masyarakat dalam proses perencanaan dan pelaksanaan menunjukkan tingkat partisipasi yang cukup baik, namun belum optimal dalam pengawasan. Secara umum, praktik akuntabilitas di Desa Molotabu sudah sesuai dengan peraturan yang berlaku, tetapi efektivitasnya dapat ditingkatkan melalui penguatan sistem pelaporan dan pemanfaatan teknologi informasi. Penelitian ini menegaskan pentingnya akuntabilitas publik sebagai instrumen kepercayaan sosial antara pemerintah desa dan masyarakat, serta mendukung teori stewardship bahwa aparatur publik memiliki tanggung jawab moral untuk menempatkan kepentingan publik di atas kepentingan pribadi.
The Effect of the Implementation of Green Accounting on Company Value in the Pharmaceutical Sub-Sector Listed on the Indonesia Stock Exchange in 2019-2024 Shabrina Salzabila; Sahmin Noholo; Siti Pratiwi Husain
Harmoni Economics: International Journal of Economics and Accounting Vol. 2 No. 4 (2025): November: Harmoni Economics: International Journal of Economics and Accounting
Publisher : International Forum of Researchers and Lecturers

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70062/harmonieconomics.v2i4.342

Abstract

This study aims to analyze the effect of implementing green accounting on company value in the pharmaceutical sub-sector listed on the Indonesia Stock Exchange during the period 2019–2024. The focus of this research is on pharmaceutical companies that are expected to integrate sustainable practices into their financial and operational reporting. A quantitative approach was employed using a simple linear regression analysis method. The data utilized in this research are secondary data obtained from annual reports and sustainability reports published by the companies through the Indonesia Stock Exchange. The sample was determined using a purposive sampling technique, resulting in 8 companies that met the criteria, with a total of 34 observations across six years. The findings of this study demonstrate that the implementation of green accounting has a positive and significant effect on company value. This result suggests that the higher the level of green accounting adoption, the greater the improvement in company value that can be achieved. The implication of these findings emphasizes the importance of adopting green accounting practices as part of corporate strategy to enhance financial performance and sustainability, especially in industries with high environmental impacts such as pharmaceuticals.
Pengaruh Akuntabilitas dan Transparansi Pelaporan Terhadap Digitalisasi Pengelolaan Keuangan Desa di Era Smart Village: Studi Kasus di Kecamatan Tolinggula Dwi Prastiani Ibrahim; Sahmin Noholo; Siti Pratiwi Husain
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.v8i7.12278

Abstract

This study aims to analyze the effect of accountability and reporting transparency on the digitalization of village financial management in the Smart Village era in villages located in Tolinggula District, North Gorontalo Regency. This research employed a quantitative method with a verificative approach and causal research design. Data were collected through questionnaires distributed to village officials involved in village financial management. The data were analyzed using multiple linear regression analysis to determine the partial and simultaneous effects of the independent variables on the dependent variable. The results indicate that accountability does not have a significant effect on the digitalization of village financial management. This condition occurs because the implementation of accountability is still administrative and manual, so it has not been fully integrated into digital systems. Meanwhile, reporting transparency has a positive and significant effect on the digitalization of village financial management. The higher the level of reporting transparency, the higher the implementation of digitalization in village financial management. Simultaneously, accountability and reporting transparency significantly affect the digitalization of village financial management in the Smart Village era. This study concludes that the digitalization of village financial management is more strongly influenced by reporting transparency than accountability. Therefore, strengthening digital system integration, improving human resource competencies, and developing information technology infrastructure are necessary to support the realization of effective, transparent, accountable, and Smart Village-based village governance.
Co-Authors Aditya S. Kilo Ahmad, Aristia Rahayu N. Alamri, Nabila Fadelina Almuhajir Baihaqy Utina Amaliah, Tri Amir Lukum, Amir Amna Vianti Hasan Andi Riska Yunianti 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 Fitriyanti Panua Gaffar, Gaffar Harun Blongkod Hasan, Amna Vianti Hawaria Djafar Hendra Pratama Danial Ismail, Nur’Ain Iwan S. Seber Iwan S. Seber Khairunnisa Alya Putri Ibrahim Kondengis, Cici Amalia Lamba, Uci Wulandari Luli, Puput A. Mahdalena Mahdalena Mattoasi mattoasi mattoasi Mawar Masita Dai Melati Putriani Idris Mohamad Ikram Bin Holan Muhammad Amir Arham Muhammad Fikri Ramadhan Musliyanto Igirisa 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 Pakaya, Lukman Polapa, Melisa Putri Sinto Pomanto, Aprilia Pratiwi Nusi Puput A. Luli Rio Monoarfa Ronald S. Badu Sabrina Aurelia Putri Sagi Sahmin Noholo Salsa Nelisa Salwaa Ardhiah Mohamad Salzabila, Shabrina Samsul, Moh Shabrina Salzabila Sindi Djafar Siti Jariani Pontoh Sri Anggrainy Sri Desiyani Permata Gani Sri Yulianty Mozin Stevie Gibernau Paendong Surya Handrisusanto Ahmad Syafaa, Amar Bayu Titi Umi Kalsum Hulopi Tri Hadayani Amaliah Tri Handayani Amaliah Tuli, Hartati Valentina Monoarfa Victorson Taruh Zulkifli Bokiu