Article Per Year (5 Year)
p-Index From 2021 - 2026
3.137
P-Index
This Author published in this journals
All Journal Jambura Accounting Review Jurnal Sibermas (Sinergi Pemberdayaan Masyarakat) JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) Al-Buhuts (e-journal) Jurnal Ilmiah Bisnis dan Perpajakan (Bijak) Mopolayio : Jurnal Pengabdian Ekonomi Ardhi: Jurnal Pengabdian dalam Negri
Usman
Universitas Negeri Gorontalo
Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Economics, Econometrics & Finance Education Engineering Medicine & Pharmacology Public Health Social Sciences Other

Published : 17 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 3 Documents
Search
Journal : Al-Buhuts (e-journal)

 1 
Pengaruh Pengalaman dan Akuntabilitas Terhadap Kualitas Audit Internal Usman Usman
Al-Buhuts Vol. 15 No. 2 (2019): Al-Buhuts
Publisher : Institute Agama Islam Negeri (IAIN) Sultan Amai Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (560.01 KB) | DOI: 10.30603/ab.v15i2.1118

Abstract

This study aims to determine the effect of work experience and accountability of internal auditors on the quality of internal audit. Supervision of regional government operations is carried out in stages starting from the Regency / City, Province to the Central level. The independent variables in this study are work experience and accountability. While the dependent variable in this study is the quality of internal audit. it is based on several literature studies and the results of previous studies, the results of this study indicate that work experience and accountability have a very strong role in determining the quality of internal audit, and if someone does the same work repeatedly or continuously, it will be faster and more professional in completing internal audits properly, This is because the auditor has truly understood the techniques or how to properly complete the audit and be careful in completing the audit as expected, therefore the auditor's experience and internal auditor's accountability in carrying out the audit can improve the quality of internal audit.
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

Abstract

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
Faktor-Faktor yang Mempengaruhi Minat Berinvestasi Saham: (Studi Pada Mahasiswa Jurusan Akuntansi Universitas Negeri Gorontalo) Usman Usman; Fadhilah Nur Aini Salehe; Hapsawati Taan
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.v19i1.3569

Abstract

This study aims to determine the factors that influence interest in stock investment in students of the Accounting Department, State University of Gorontalo through the factors of investment knowledge and information technology. This type of research uses a quantitative approach. The population in this study were active S1 students majoring in Accounting at Gorontalo State University in 2019-2020. The sampling technique in this study used the slovin formula with a total of 99 people. The type of data used in this study is primary data, namely data obtained directly from the respondents. The data analysis technique in this study is multiple linear regression. The data collection method was carried out by distributing questionnaires to active S1 students in the Department of Accounting. The results of this study are that investment knowledge and information technology have a positive and significant effect on interest in investing in shares of students of the Accounting Department, State University of Gorontalo
Co-Authors Adriansah Polutu Aristo Kurniawan Hulopi Ayu Rakhma Wuryandini Cut Melinda Ali Fadhilah Nur Aini Salehe FARA DITA Hapsawati Taan Isma Zakaria Komang Darma Widia Landris S. Mula Mahfiza Mahfiza mattoasi mattoasi Merci Lamusi Niswatin Nurfitri Muraini Nurlan Nurlan Pakaya, Lukman Risnawati Daipaha Ronald S. Badu Rusliyanto Rusman Sahmin Noholo Salsa Nelisa Tuli, Hartati Victorson Taruh Winda Ilyani Rahim Zulkifli Bokiu