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All Journal Publisia: Jurnal Ilmu Administrasi Publik Jambura Accounting Review JSAP : Journal Syariah and Accounting Public Al-Buhuts (e-journal) Jurnal Akuntansi, Keuangan dan Teknologi Informasi Akuntansi Dinasti Health and Pharmacy Science MUQADDIMAH: Jurnal Ekonomi, Manajemen, Akuntansi dan Bisnis
Dharmawaty S. Makur
Universitas Muhammadiyah Gorontalo
Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Environmental Science Health Professions Industrial & Manufacturing Engineering 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 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 addresses the persistent gap between formal accountability mechanisms and actual public service outcomes, particularly in decentralized governance contexts where procedural compliance often fails to translate into performance improvement. While existing studies predominantly conceptualize accountability as a structural mechanism, limited attention has been given to its behavioral dimensions in shaping administrative outcomes. This study aims to examine the effect of behavioral leadership accountability on public service outcomes and to analyze the mediating roles of employee engagement and public trust. A quantitative explanatory approach was employed using a purposive sampling technique targeting 162 municipal leaders and mid-level managers with direct involvement in public service delivery. Data were collected through structured questionnaires and supported by secondary performance indicators. Structural Equation Modeling–Partial Least Squares (SEM-PLS) was used to analyze both direct and indirect relationships. The results show 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. This study contributes theoretically by reconceptualizing accountability as a behavioral construct and empirically by providing evidence from a decentralized governance context, while also offering practical insights for leadership-driven accountability reforms.
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.
IMPLEMENTASI SIPADES UNTUK PENINGKATAN TRANSPARANSI DAN AKUNTABILITAS PENGELOLAAN ASET DI DESA ILOHELUMA Ade Mohamad; Dharmawaty S. Makur
Jurnal Akuntansi, Keuangan dan Teknologi Informasi Akuntansi Vol. 6 No. 2 (2025): Edisi Desember 2025
Publisher : Universitas Muhammadiyah Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36085/jakta.v6i2.9132

Abstract

This study aims to analyze the implementation of SIPADES in improving transparency and accountability of asset management in Iloheluma Village. The method used is descriptive qualitative through observation, in-depth interviews, and documentation. The results of the study indicate that the implementation of SIPADES version 01 is still offline-based and not optimal. The main obstacle lies in the lack of understanding of village operators due to minimal technical guidance, which is caused by budget constraints from the central government. Other obstacles include the lack of conformity of communication indicators, human resources, disposition, and bureaucratic structures with applicable standard operating procedures. The use of manual methods in reporting also slows down the process of digitizing asset management. The development plan to version 02 of SIPADES in Gorontalo Regency is also constrained by budget problems. Keywords: SIPADES, Transparency, Accountability, Village Asset Management, Information System
The Influence of Transparency and Village Financial Accountability on Village Fund Management in Bajo Village, Liang District Novianti Helman; Yuwin Ali; Dharmawaty S. Makur
MUQADDIMAH: Jurnal Ekonomi, Manajemen, Akuntansi dan Bisnis Vol. 4 No. 3 (2026): Jurnal Ekonomi, Manajemen, Akuntansi dan Bisnis
Publisher : LP3M INSTITUT KH YAZID KARIMULLAH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59246/0ccnnw72

Abstract

Transparent and accountable village fund management represents a fundamental principle of good village governance and plays an important role in supporting effective local development. A quantitative approach was employed to examine the influence of transparency and village financial accountability on village fund management in Bajo Village, Liang District. Data were collected through questionnaires distributed to 45 respondents consisting of village officials, members of the Village Consultative Body (BPD), community leaders, and community representatives. Data analysis was conducted using multiple linear regression supported by validity, reliability, and classical assumption tests. The findings reveal that transparency has a positive and significant effect on village fund management, with a significance value of 0.000 and a regression coefficient of 0.451. Financial accountability also demonstrates a positive and significant effect, with a significance value of 0.001 and a regression coefficient of 0.372. Simultaneously, transparency and accountability significantly influence village fund management, as indicated by a significance value of 0.000 and a coefficient of determination (R²) of 0.621. These results indicate that greater information disclosure, timely reporting, and stronger financial responsibility contribute to more effective, efficient, and accountable village fund management practices. Nevertheless, limitations related to public access to financial information and the administrative capacity of village officials remain important challenges that require continuous improvement to strengthen governance quality and ensure sustainable village development.
Co-Authors Ade Mohamad mattoasi mattoasi Muh. Akmar Muh. Akmar M Novianti Helman Tri Herlina Nani Umar Sako, Umar Yuwin Ali Zshyna Mae V. Ahmed