Suwito Suwito
Accounting Department, Faculty Of Economics And Business, Khairun University, Ternate, Indonesia

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Village Financial Transparency And Accountability (Empirical Study in Disadvantaged Villages in West Halmahera Regency) Suwito SUWITO; Abdul Rahman JANNANG
International Journal of Environmental, Sustainability, and Social Science Vol. 3 No. 1 (2022): International Journal of Environmental, Sustainability, and Social Science (Mar
Publisher : Indonesia Strategic Sustainability

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38142/ijesss.v3i1.128

Abstract

This study aims to reveal the application of the principles of Transparency and Accountability in the administration of Village Government which is categorized as Disadvantaged in West Halmahera Regency. Transparency is related to information disclosure which is built on the freedom to obtain information related to the general interest of the village, which can be directly obtained by villagers who need it. While accountability realizes the obligation of the Village to account for and explain the process and achievement of financial and non-financial goals to Village residents. By practicing the concepts of transparency and accountability in village financial management, it is expected to create various positive influences for improving the quality of life and welfare of the Village Community. Researchers used a qualitative approach with descriptive analysis methods to achieve these goals. The results showed that the conditions for implementing transparency and accountability in Ulo Village, Jailolo District, Tewe Village, South Jailolo District and Togoreba Tua in North Ibu District were generally quite good. In addition, this study also found that in general there is evidence that the condition of underdeveloped villages in the three villages often results in a slowdown in the achievement of village performance; This is more because there are complex socio-cultural disputes between villagers and the village government.
The Depiction of Coconut Products (Food and Non-Food) In Tidore Islands, North Maluku Nurhasanah Nurhasanah; Angela Wulansari; Hamidin Rasulu; Suryati Tjokrodiningrat; Johan Fahri; Suwito Suwito; Nahu Daud; Husen Alting
International Journal on Food, Agriculture and Natural Resources Vol 2, No 3 (2021): IJ-FANRes
Publisher : Food, Agriculture and Natural Resources - NETWORKS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46676/ij-fanres.v2i3.53

Abstract

Indonesia is the highest producer of coconut in the world. One of the cities in Indonesia which is the central producer of coconut is Tidore Islands, North Maluku. Tidore Islands is a city in the east part of Indonesia located in the province of North Maluku. Tidore Islands has many products made of coconut tree parts as raw materials. The products are varied from food products to non-food products. This research was a descriptive study to discover the variety of coconut products produced in the Tidore Islands as basic data to develop an integrated coconut industry in the Tidore Islands. The research was conducted in 4 sub-districts that had >40 ton/year production of coconut. The result showed that black copra was the main product of coconut widely produced by people in the Tidore Islands. Other food products were white copra, coconut oil, and VCO. Non-food products widely produced by people in Tidore Island were coconut shell charcoal, coconut fiber, broomstick, and liquid smoke.
Feasibility Analysis for The Development of Integrated Coconut Industry in Tidore Islands, North Maluku Angela Wulansari; Hamidin Rasulu; Suryati Tjokrodiningrat; Nahu Daud; Johan Fahri; Suwito Suwito; Muhammad Asril Arilaha; Nurhasanah Nurhasanah; Husen Alting
International Journal on Food, Agriculture and Natural Resources Vol 4, No 1 (2023): IJ-FANRes
Publisher : Food, Agriculture and Natural Resources - NETWORKS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46676/ij-fanres.v4i1.128

Abstract

Coconut is the number one commodity in North Maluku. Nevertheless, mostly the coconut farmer is lived in poverty. Therefore The Government of Tidore Islands planned to build an integrated coconut industry in its administration area. This research aimed to analyze the feasibility of integrated coconut industry and to decide the main coconut product of the industry. The analysis consisted of market aspect, raw material availability, technology aspect, financial aspect, applied technic, and the impact on society and environment. The market analysis result showed there were 4 food products and 2 non-food products that were suitable to develop in Tidore Islands. Further analysis, which was financial aspect showed white copra was suitable to be the main product of The Integrated Coconut Industry in Tidore Islands. The production of white copra needed IDR 2.795.000.000 as initial capital investment. It was predicted to make a profit IDR 1.766.520.000 /year, the NPV value was IDR 3.702.044.248,88, the IRR value was 64,899% and the PBP was 2,5 years. Coconut husk and coconut shell will be processed to be coconut fiber and charcoal. Based on the result analysis of all the aspects, Integrated Coconut Industry in Tidore Islands is feasible to be established.
Factors Affecting Muzakki's Interest in Paying Zakat at Baznas City of Ternate Alvira Panji Lestari; Suwito Suwito; Rinto Syahdan
Economics, Business, Accounting & Society Review Vol. 1 No. 1 (2022): Economics, Business, Accounting, and Society Review
Publisher : International Ecsis Association

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (204.978 KB) | DOI: 10.55980/ebasr.v1i1.4

Abstract

This study aims to identify the impact accountability, transparency, income, the religiosity of interest in paying of Zakat to BAZNAS Ternate City. The population in this study is a type of personal Civil Server. As many as 150 respondents, the sample in this study was taken using a more purposive sampling technique or with the specific criteria. Data management in this study uses regression analysis using SPSS version 23. This study shows that accountability, transparency, income, and religiosity have a significant and positive impact on Muzaki’s interest in paying off Zakat on BAZNAS Ternate City.
Factors Affecting The Usage of E-filing for Individual Taxpayers Suwito Suwito; Fitriani Sardju; Ruslee Nuh
Economics, Business, Accounting & Society Review Vol. 2 No. 1 (2023): Economics, Business, Accounting, and Society Review
Publisher : International Ecsis Association

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (447.883 KB) | DOI: 10.55980/ebasr.v2i1.55

Abstract

This study aims to determine and analyze the influence of perception of usability, ease, security and confidentiality, information technology readiness, complexity, social factors, and taxpayer satisfaction on the use of e-filling. The population in this study is a Private Person Taxpayer registered with the Ternate Tax Service Office, North Maluku, Indonesia. The number of samples in this study was 392 Private Taxpayers. Sampling techniques use Convenience Sampling and data collection techniques through questionnaires. The data analysis method used is Partial Least Square with the Smart PLS statistics program. The results showed that perceptions of usability, security and confidentiality, information technology readiness, social factors, and taxpayer satisfaction affect the use of e-filling. In comparison, the perception of ease and complexity does not affect the use of e-filling.