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All Journal Publisia: Jurnal Ilmu Administrasi Publik Jambura Accounting Review JSAP : Journal Syariah and Accounting Public Al-Buhuts (e-journal) Dinasti Health and Pharmacy Science
Dharmawaty S. Makur
Universitas Muhammadiyah Gorontalo
Economics, Econometrics & Finance Health Professions Public Health Social Sciences

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Penerapan Akuntansi Manajemen Lingkungan Pada Rumah Makan Studi Kasus di Kota Gorontalo Mattoasi Mattoasi; Tri Herlina Nani; Dharmawaty S.Makur
Al-Buhuts Vol. 17 No. 1 (2021): Al-Buhuts
Publisher : Institute Agama Islam Negeri (IAIN) Sultan Amai Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (492.795 KB) | DOI: 10.30603/ab.v17i1.2237

Abstract

The existence of environmental management accounting in the organization aims to provide information on financial and non-financial aspects of the company's environmental performance. This study aims to determine the understanding of restaurant actors who have the mandatory status of implementing Environmental Management Efforts and Environmental Monitoring Efforts) on a regular basis. The research method used is a qualitative method (post positivism) which is expected to be able to express answers to a field phenomenon inductively. Data were collected based on triangulation with data analysis using the concept of Miles and Huberman (1994). The results of this study indicate that restaurant business actors' understanding of environmental management accounting information has an impact on financial reporting, especially environmental costs.
Efektifitas Pengelolaan Retribusi Parkir Berdasarkan Perda No. 12 Tahun 2011 di Kota Gorontalo Mattoasi Mattoasi; Dharmawaty S. Makur
Jambura Accounting Review Vol. 1 No. 2 (2020): Jambura Accounting Review - August 2020
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.v1i2.16

Abstract

Penelitian terdahulu menyatakan bahwa kemandirian keuangan daerah berdampak terhadap belanja pemerintah. Oleh karena itu pemerintah harus memaksimalkan pendapatan asli daerah termasuk retribusi parkir. Penelitian ini berkaitan dengan keuangan pemerintah daerah setelah Perda No.12 Tahun 2011 telah efektif diberlakukan di Pemerintah Kota Gorontalo. Tujuan penelitian untuk mengetahui efektivitas pengelolaan retribusi parkir. Data penelitian diperoleh melalui pengumpulan data dokumen melalui Badan Keuangan Kota Gorontalo serta beberapa sumber dari website Kota Gorontalo. Hasil penelitian menunjukkan bahwa Pendapatan Asli Daerah (PAD) dari sektor retribusi parkir mengalami penurunan selama tahun 2018 walaupun kendaraan mengalami peningkatan setiap tahun di Kota Gorontalo.
IMPLEMENTASI MODEL PENGUKURAN KINERJA ORGANISASI SEKTOR PUBLIK BERDASARKAN NEW PUBLIC MANAGEMENT: TINJAUAN LITERATURE Dharmawaty Makur
JSAP : Journal Syariah and Accounting Public Vol 1, No 2 (2018): Desember 2018
Publisher : Program Studi Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31314/jsap.1.2.12-23.2018

Abstract

All organizations want a change. Various methods have been used, including in changing the model used to support finance to obtain information for management decisions. This study uses qualitative research methods with data sources based on library research relating to performance appraisal models that have been used specifically in public sector organizations
Behavioral Leadership Accountability and Public Service Outcomes in Municipal Government: Evidence from Gorontalo Province Umar Sako; Zshyna Mae V. Ahmed; Muh. Akmar M; Dharmawaty S. Makur; Joice Machmud
Publisia: Jurnal Ilmu Administrasi Publik Vol. 11 No. 1: April 2026
Publisher : Universitas Merdeka Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26905/pjiap.v11i1.16937

Abstract

This study examines the effect of behavioral leadership accountability on public service outcomes in municipal governments in Gorontalo Province during the 2022–2024 governance reform period. While accountability reforms have traditionally emphasized structural compliance and performance reporting, emerging perspectives in Behavioral Public Administration suggest that leadership behavior plays a decisive role in shaping administrative outcomes. This research tests a behavioral–performance model linking multidimensional psychological accountability constructs to measurable municipal service indicators. A quantitative explanatory design with a longitudinal time-lagged panel structure was employed. Data were collected from 162 municipal leaders and mid-level managers using a validated five-point Likert-scale instrument measuring ethical commitment, responsiveness to citizens, feedback sensitivity, and intrinsic public service motivation. Secondary data were obtained from official municipal performance reports, including service quality, citizen satisfaction, administrative efficiency, and public trust indicators. Structural Equation Modeling–Partial Least Squares was used to analyze direct and mediated relationships. The results indicate that behavioral leadership accountability has a significant positive effect on public service outcomes (β = 0.61, p < 0.001), explaining 58% of performance variance. Employee engagement and public trust partially mediate this relationship, suggesting that accountability operates through both internal organizational alignment and external legitimacy mechanisms. The findings indicate that behavioral accountability constitutes a substantively meaningful determinant of municipal service performance. Integrating behavioral leadership development into accountability reforms may therefore strengthen governance effectiveness beyond procedural compliance frameworks
Evaluasi Implementasi Standar Akreditasi SNARS Edisi 1.1 pada Pelayanan Farmasi RS Multazam dalam Meningkatkan Kepuasan Pasien Muh. Akmar; Umar Sako Baderan; Dharmawaty S. Makur
Dinasti Health and Pharmacy Science Vol. 3 No. 4 (2026): Dinasti Health and Pharmacy Science (April - June 2026)
Publisher : Dinasti Research & Yayasan Dharma Indonesia Tercinta (DINASTI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dhps.v3i4.3357

Abstract

Penerapan standar mutu dalam pelayanan kesehatan merupakan instrumen penting untuk menjamin keselamatan pasien sekaligus menekan risiko terjadinya kesalahan pengobatan di rumah sakit. Namun, dalam tataran operasional harian, pemenuhan regulasi akreditasi tersebut sering kali membentur realitas keterbatasan daya dukung internal berupa kapasitas ruang fisik dan kelangkaan kuantitas sumber daya manusia di daerah. Penelitian ini bertujuan untuk mengevaluasi kesesuaian implementasi standar akreditasi pelayanan kefarmasian (PKPO) dan sasaran keselamatan pasien (SKP 3) di RS Multazam Gorontalo. Dan untuk mengidentifikasi kendala operasional akibat keterbatasan SDM dan fasilitas farmasi serta gambaran kepuasan pasien terkait waktu tunggu pelayanan obat. Metode riset yang digunakan adalah penelitian lapangan dengan pendekatan kualitatif deskriptif, di mana pengumpulan data dilakukan melalui teknik wawancara, observasi, dan studi dokumentasi terhadap empat penanggung jawab kelompok kerja akreditasi lintas disiplin (PKPO, SKP, KPS, PPI) selaku informan kunci. Hasil penelitian menunjukkan bahwa secara prosedural, RS Multazam telah berhasil mengimplementasikan alur PKPO dan SKP 3 dengan baik pasca transisi ke standar LAM-KPRS, yang dibuktikan dengan penurunan angka Insiden Keselamatan Pasien (IKP) obat sebesar 40% dan kenaikan indeks kepuasan pasien secara umum. Kendati demikian, evaluasi lapangan mendeteksi adanya kendala struktural yang berat, meliputi kelangkaan kuantitas tenaga kefarmasian yang memicu keluhan pasien terhadap lamanya waktu tunggu obat racikan pada jam sibuk, kekosongan fungsi apoteker klinis per Juni 2025, kapasitas ruang apotek yang terlalu sempit sehingga menghambat jarak aman obat kategori Look Alike Sound Alike (LASA), serta belum optimalnya integrasi e-resep pada sistem komputer rumah sakit.
Co-Authors mattoasi mattoasi Muh. Akmar Muh. Akmar M Tri Herlina Nani Umar Sako, Umar Zshyna Mae V. Ahmed