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Peningkatan eksistensi BUMDes di Desa Taludaa melalui pelatihan tata kelola, literasi keuangan dan pemasaran Wuryandini, Ayu Rakhma; Husain, Siti Pratiwi; Amaliah, Tri Handayani
KACANEGARA Jurnal Pengabdian pada Masyarakat Vol 7, No 1 (2024): Februari
Publisher : Institut Teknologi Dirgantara Adisutjipto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28989/kacanegara.v7i1.1869

Abstract

Realitas yang dihadapi Bumdes “Zansibar” di desa Taludaa, diantaranya: 1) Pengelolaan bisnis yang tengah digeluti masih belum memadai untuk menopang pendapatan desa dan kesejahteraan masyarakat, 2) tata kelola usaha BUMDes yang belum memadai,                3) keterbatasan sumber daya mitra dalam pengelolaan keuangan yang memadai, 4) kurangnya inovasi media promosi yang dilakukan. Melihat realitas yang dihadapi oleh mitra maka dibutuhkan penguatan kompetensi dalam pengelolaan keuangan dan sistem pemasaran yang efektif dalam pengembangan usaha mitra. Tujuan dari pengabdian ini adalah memberikan edukasi tentang tata kelola bumdes, literasi keuangan dan pemasaran berdasarkan potensi desa. Metode yang dilakukan adalah melalui pendekatan partisipatif, metode pendekatan ceramah, pendekatan FGD (Focus Group Discussion), pendekatan kelompok dan individual. Mekanisme tahapan kegiatan pengabdian ini terdiri beberapa tahapan, yakni tahap investigasi, pembekalan, evaluasi, dan tahap implementasi. Hasil dari kegiatan pengabdian ini menunjukkan peningkatan motivasi dan pemahaman dimiliki mitra dalam tata kelola, pengelolaan keuangan dan sistem pemasaran potensi yang dimiliki desa.
Analysis Green of Accounting Practice Implementation: Study on Sea Product Exporting Companies in Gorontalo City Husain, Siti Pratiwi; Noholo, Sahmin; Polapa, Melisa Putri Sinto; Salzabila, Shabrina
Jambura Science of Management Vol 7, No 1 (2025): Jambura Science of Management - January 2025
Publisher : Universitas Negeri Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37479/jsm.v7i1.27377

Abstract

Purpose: The application of green accounting by companies is a form of corporate responsibility towards society and the environment, where companies care about the environment as a result of the company's operational activities. This research aims to determine whether business owners know and implement green accounting practices.Design/Methodology/Approach: This research method uses a qualitative descriptive approach guided by case studies—data collection techniques through observation, interviews, and documentation of research objects.Findings: The results of this research regarding understanding and concern in implementing Green Accounting at CV. Berkat Adidaya Gorontalo has implemented Green Accounting by not throwing away factory products carelessly but instead sorting and filtering waste before disposal. By implementing green accounting, companies try to reduce environmental pollution by paying attention to the waste produced due to company activities.
Penetapan Biaya Upah Petani Jagung dalam Konsep Huyula: Studi Kasus di Desa Bukit Aren Gita Febriani Panigoro, Gita Febriani Panigoro; Mattoasi, Mattoasi; Siti Pratiwi Husain, 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.v6i5.947

Abstract

This research departs from the phenomenon of wage-wage practices that occur in Bukit Aren Village using the local community's traditional system, namely the mutual cooperation system or in Gorontalo language known as "Huyula". Determining employee wage rates for each job is important because employees expect service rewards from the results of their work. Determining appropriate wage rates will have an impact on employee work results in accordance with the agreed provisions. This research is related to Management Accounting with the concept of determining employee/farmer wage rates using the Huyula concept in Bukit Aren Village. The method used to answer this research phenomenon is using qualitative methods and using researchers as the main instrument for several data sources, both document data and interview data. The research results show that the determination of wage rates using the Huyula concept is carried out by means of mutual remuneration for corn farmers. This determination is based on a tradition of mutual cooperation or commonly known as Huyula by corn farmers in Bukit Aren Village where the wages received by corn farmers are based on a work practice with the Huyula system or mutual cooperation where this practice is a work system that helps each other work in shifts or a system of labor exchange relationships. The land owner only provides food without wages, because the next day a system like this is a reciprocity between the two parties if the other party will carry out farming activities.
Analisis Implementasi Laporan Keuangan BUMDES Sesuai SAK EMKM: Studi Kasus BUMDES Gemilang Desa Molowahu Abdullah, Anggriliani; Monoarfa, Rio; Pratiwi Husain, Siti
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.v6i5.1214

Abstract

The results of this research show that the presentation of financial reports for Bumdes Gemilang Molowahu does not apply SAK EMKM. By presenting fairly, compliance with SAK EMKM, business continuity by making an assessment of the entity's capabilities, consistent presentation, and complete financial reports, namely: Simple Cash Flow Balance Sheet. The financial report of Bumdes Gemilang Molowahu has not fully implemented SAK EMKM, because there are components that are not presented, namely the final notes to the financial report, therefore, the Bumdes financial report is incomplete and does not comply with the provisions of SAK EMKM. In the balance sheet financial report, there are items that are not presented, namely intangible assets, tax liabilities and determined liabilities. Profit and loss contains missing items, namely tax expense and net profit or loss
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
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