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Pengaruh Pengawasan Fungsional Terhadap Pengelolaan Keuangan Daerah pada Inspektorat Provinsi Gorontalo Mahfiza Mahfiza
Al-Buhuts Vol. 12 No. 1 (2016): Al-Buhuts
Publisher : Institute Agama Islam Negeri (IAIN) Sultan Amai Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (375.128 KB)

This study aims to determine the influence of functional supervision (X), which includes examination (X1), Test (X2), Investigation (X3) and Assessment (X4) either simultaneously or partially on financial management (Y) Province of Gorontalo.The research methodology used is quantitative method and sampling by sampling census technique on 75 votes government internal supervisory apparatus at inspectorate office Province of Gorontalo.The results showed that: (1) The control function (X) which includes: Examination (X1), Test (X2), Investigation (X3) and Assessment (X4) simultaneously positive and significant impact on the local financial management (Y) of Gorontalo Province, As much as 73,9% and the remaining 26,1% is influenced by other variables that have not been studied, for example, a performance variable, and effectiveness of financial management. Partially, (1) Examination (X1), positive and significant impact on the local financial management (Y)to 26,9% (2). Testing (X2) positive and significant impact on the local financial management (Y) of Gorontalo Province amounted to 17,4%. (3) Investigation (X3), partially positive and significant impact on the local financial management (Y) of Gorontalo Province amounted to 31,8% and Assessment (X4), partially positive and significant impact on the local financial management (Y) of Gorontalo Province is 27,4%.

Pengaruh Implementasi Total Quality Management Terhadap Kinerja Karyawan Pada PT. PLN (Persero) Cabang Gorontalo Mahfiza Mahfiza
Al-Buhuts Vol. 15 No. 1 (2019): Al-Buhuts
Publisher : Institute Agama Islam Negeri (IAIN) Sultan Amai Gorontalo

Tujuan yang ingin dicapai dalam penelitian ini adalah untuk mengetahui seberapa besar pengaruh Penerapan Total Quality Management (X) yang meliputi : Fokus pada Pelanggan (X1), Perbaikan proses berkesinambungan (X2) dan Keterlibatan dan Pemberdayaan Karyawan (X3) terhadap Kinerja Karyawan pada PT. PLN Cabang Gorontalo. Metode yang digunakan dalam penelitian ini adalah metode kuantitatif dengan pendekatan survey. maka yang menjadi sampel pada penelitian ini adalah seluruh karyawan yang terkait dengan penerapan TQM sebanyak 40 orang yang meliputi keseluruhan bagian pelayanan dan administrasi, didalamnya melingkupi Keuangan dan Akuntansi, bagian yang membidangi transaksi energy listrik,bagian jaringan dan bagian pembangkitan pada PT.PLN Cabang Gorontalo. Hasil Penelitian menunjukkan bahwa Penerapan Total Quality Management (X) yang meliputi : Fokus pada Pelanggan (X1), Perbaikan proses berkesinambungan (X2) dan Keterlibatan dan Pemberdayaan Karyawan (X3) secara simultan berpengaruh positif dan signifikan terhadap Kinerja Karyawan pada PT. PLN Cabang Gorontalo. Sebesar 67,4%. , dan selebihan 32,6% dipengaruhi oleh variabel lain yang belum diteliti, misalnya kesatuan tujuan, kerjasama tim, obsesi yang tinggi terhadap kualitas, pendekatan ilmiah dalam pengambilan keputusan dan pemecahan masalah.

Pengaruh Independensi dan Kompetensi Auditor Internal Terhadap Kualitas Audit Internal: (Survei pada Satuan Pengawasan Internal Perguruan Tinggi Keagamaan di Indonesia) Bakri Bakri; Mahfiza Mahfiza
Al-Buhuts Vol. 16 No. 1 (2020): Al-Buhuts
Publisher : Institute Agama Islam Negeri (IAIN) Sultan Amai Gorontalo

This study aims to determine the effect of the independence and competence of internal auditors on the quality of internal audit. The method used is quantitative descriptive with a survey approach. The results of the study indicate that auditor independence has a direct (positive) and significant influence on the quality of internal audit, one of the reasons for the lack of quality of internal audit in conducting audits related to the system and application of accounting in the Internal Audit Unit (SPI), because it is still not high/adequate auditor independence. which is indicated by the still not high Programming Independence, Investigate Independence and Reporting Independence of the Inspectorate auditors. To improve the quality of internal audit at the Internal Audit Unit (SPI) in religious universities in Indonesia, it can be done through increasing auditor independence. Independence requires the role and commitment of the leadership (top management) both from the head of internal audit (head of the Internal Audit Unit) more than the top leadership/ Chancellor. In more detail, in order to improve the quality of internal audit through increasing auditor independence. Based on data analysis, the competence of internal auditors affects the quality of internal audit where these results support the theory that the competence of internal auditors affects the quality of internal audit. Due to the lack of high/adequate competence of the auditor as the organizer of the internal audit related to the accounting system and application, the quality of the auditor is questioned in conducting audits where based on the answers to the questionnaire as a whole, it is known that the internal audit is not of high quality. To improve the quality of the internal audit in the Internal Audit Unit (SPI), it can be done through increasing the competence of auditors with adequate education and training to improve the knowledge and skills of auditors.

Independensi Auditor dan Pengaruhnya Terhadap Kualitas Hasil Audit : ( Studi Pada Auditor Inspektorat Kota Gorontalo) Mahfiza Mahfiza
Al-Buhuts Vol. 16 No. 2 (2020): Al-Buhuts
Publisher : Institute Agama Islam Negeri (IAIN) Sultan Amai Gorontalo

This study aims to determine the effect of auditor independence on the quality of audit results at the inspectorate of Gorontalo city. The method used in this research is descriptive quantitative with a survey approach. The population in this study were 40 auditors at the Inspectorate of Gorontalo City. The results of the research prove that auditor independence has an effect on the quality of the audit results, where in producing the quality of the audit results, it is necessary to increase its independence by maintaining its opinion without being influenced by other parties and having adequate expertise.

Analisis Balanced Scorecard dalam Mengukur Kinerja Perusahaan: Studi pada PT. Anugerah Kartika Agro Cabang Gorontalo Mahfiza Mahfiza
Al-Buhuts Vol. 15 No. 2 (2019): Al-Buhuts
Publisher : Institute Agama Islam Negeri (IAIN) Sultan Amai Gorontalo

The purpose of this study was to determine the performance of PT. Anugerah Kartika Agro Gorontalo Branch with a balanced scorecard approach and analysis. There are four perspectives in measuring performance, namely financial perspective, customers, internal business processes, and growth and learning. The research method used is a quantitative method using ratio analysis. The sample was determined by using purposive sampling technique. The data sources used are financial data, financial reports. Based on the results of data analysis and discussion, it is concluded that the performance of PT. Anugerah Kartika Agro Gorontalo Branch using a balanced scorecard approach is good and describes the level of achievement above the target standard. With the performance from a financial perspective seen from the liquidity ratio, solvency and profitability are good. Customer perspective performance shows good performance. With customer retention, customer acquisition and customer satisfaction, respectively. The performance of the internal business process perspective is good seen from the innovation process and after sales service. And the learning and growth perspective performance is also well measured from employee retention and employee productivity. so the overall performance balance is good

Analisis Tanggapan Pihak Komersial dan Fiskus terhadap Indikasi Kecurangan pada Pelaporan Pajak Penghasilan Wahyuni Wahyuni; Mahfiza Mahfiza; Dewi Mahmuda
Al-Buhuts Vol. 18 No. 1 (2022): Al-Buhuts
Publisher : Institute Agama Islam Negeri (IAIN) Sultan Amai Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30603/ab.v18i1.2736

This study aims to analyze the views of commercial parties and the tax authorities in detecting indications of fraud in tax reporting, especially with regard to reporting PPH 23 and PPH Article 4 Paragraph 2. This type of research uses qualitative, this research was conducted at the CV. Citra Panca Mandiri and Account Representative (AR) At KPP Madya Makassar, the informants consisted of 2 CPM staff, namely 1 person from the accounting division, 1 person from the tax division and 2 informants from KPP Madya Makassar, the analytical tool used was a phenomenological approach. Based on the results of data analysis, that in the tax reporting of pph 23 and pph article 4 paragraph 2 there is an indication of fraud if a taxpayer does not report the rights and obligations of tax reporting, it can be seen from the transaction opponent of the CPM withholding tax from cpm income, but the opposite not reporting so that this will make the CPM feel disadvantaged and this is an indication of fraud, and this is supported by the tax authorities who say that this will be followed up or we as a public party will report when the taxpayer's transaction opponent does not report the rights and obligations, as long as there is a report and in our office, and we as a tax party will write and follow up on taxpayers who do not report and pay taxes from the opposing party

Faktor-Faktor yang Mempengaruhi Pengelolaan Dana Desa di Gorontalo Usman Usman; Mahfiza Mahfiza; Merci Lamusi
Al-Buhuts Vol. 18 No. 2 (2022): Al-Buhuts
Publisher : Institute Agama Islam Negeri (IAIN) Sultan Amai Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30603/ab.v18i2.3324

The present research aimed to figure out to what extent the effect of accountability on village fund management, the effect of transparency on village fund management, and the simultaneous effect of accountability and transparency on village fund management in Duhiadaa Subdistrict, Pohuwato Regency. It employed quantitative research using primary data obtained from distributing questionnaires to village apparatus in Duhiadaa Subdistrict, Pohuwato Regency. In the meantime, the data analysis technique research used a validity test, reliability test, classical assumption test, and multiple linear regression tests using SPSS. The research finding depicted that accountability and transparency had a positive and significant effect on village fund management in Duhiadaa Subdistrict, Pohuwato Regency. The coefficient of determination obtained was 32.3%, which meant that accountability and transparency could explain the village fund management in Duhiadaa Subdistrict, Pohuwato Regency of 32.3%. In comparison, the remaining could be explained by other variables that were not included in this research

Efektivitas Implementasi Sistem Informasi Manajemen BAZNAS dalam Meningkatan Mutu Pengelolaan Zakat, Infaq dan Sedekah Mahfiza Mahfiza; Arsyad Paweroy; Hamsil Hamdi
Al-Buhuts Vol. 19 No. 1 (2023): Al-Buhuts
Publisher : Institute Agama Islam Negeri (IAIN) Sultan Amai Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30603/ab.v19i1.3580

This study aims to examine the application of BAZNAS management information systems in improving the quality of zakat, infaq and donate management at BAZNAS. The method used in this research is descriptive qualitative method. data collection is done by interviews, observation, and documentation. Data analysis was done by data reduction, presented and given a conclusion. The results of the study prove that the implementation of the BAZNAS management information system can improve the quality, performance and professionalism of the management of zakat, infaq and alms to be more effective, starting from the collection, distribution and empowerment of Zakat, Infak and Alms, so as to increase the interest of muzakki to channel their zakat through institutions BAZNAS zakat manager. Factors supporting the implementation of simba at BAZNAS make it easier for amil in collecting and allocating Zakat, Infak and Alms funds. While the inhibiting factor is the lack of understanding of Amil regarding the operation of the SIMBA application. The application of simba was realized well after the amils attended special training related to the SIMBA application

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