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Pengaruh Produk Domestik Regional Bruto (PDRB) Inflasi dan Suku Bunga Terhadap Produk Deposito Berjangka Di Bank SULUTGO Tahun 2020-2022: (Studi pada Bank Sulutgo Tahun 2020-2022) Fikranto Ahmad; Niswatin Niswatin; Usman Usman
Al-Buhuts Vol. 20 No. 1 (2024): 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.v20i1.4716

This research aims to determine the influence of gross regional domestic product (GRDP), inflation and interest rates on time deposit products at Sulutgo banks. The type of method used in this research is a quantitative method with data collection techniques using secondary data and library data. The number of samples in this research is 36 samples in 2020-2022. The tool used in this research uses multiple linear regression analysis. The results of this research show that gross regional domestic product (GRDP), inflation and interest rates have an influence on time deposit products. 4. Simultaneously gross regional domestic product (GRDP), inflation and interest rates have a very limited but very limited influence on the dependent variable with a determinant value of 15.6% while the remaining 84.4% is influenced by other variables not included in the regression model and The presence of Covid-19 caused the economy in Indonesia to decline greatly at that time.

Pengaruh Teknologi Informasi dan Dukungan Manajemen Puncak Terhadap Kualitas Sistem Informasi Akuntansi: (Studi Pada Badan Keuangan Provinsi Gorontalo) Risma Hayati K. Haruna; Gaffar Gaffar; Usman Usman
Al-Buhuts Vol. 20 No. 1 (2024): 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.v20i1.4793

The purpose of this study is to find out the Effect of Information Technology and Peak Management Support on the Quality of Accounting Information System (Case Study on the Financial Agency of Gorontalo Province). This study used quantitative research methods. The data source used in this study was primary data obtained from the questionnaire distributed to 68 respondents in this study in the form of employees of the Gorontalo Provincial Finance Agency who were directly involved in regional financial management through the Regional Government Information System (SIPD) using Purposive sampling. The data analysis technique in this study is a descriptive quantitative analysis using statistical tests, statistical f tests, and a coefficient determination test (Adjusted R Square) using IBM SPS 26 for windows. The results of this study show that information technology has a positive and significant effect on the quality of the accounting information system and peak management support has a positive and significant effect on the quality of the accounting information system and simultaneous peak management information technology and support. With a determinant of 20.6% while 79.4% of the remaining 79.4% were explained by other variables not examined in this study

Peran Continuous Auditing dan Skeptisme Profesional dalam Meningkatkan Sistem Pengendalian Intern Pemerintah melalui Pemanfaatan Teknologi Informasi : (Studi pada Inspektorat Kabupaten Bone Bolango) Sutya Rauf; Usman Usman; Victorson Taruh
Al-Buhuts Vol. 21 No. 2 (2025): 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.v21i2.6737

This study aims to examine the effect of continuous auditing and auditor skepticism on the implementation of the Government Internal Control System (SPIP) supported by information technology in the Government of Bone Bolango Regency. A quantitative approach was applied using the Partial Least Squares (PLS) method to test the hypotheses, with data collected through questionnaires distributed to 74 auditors and financial staff of the Regency Inspectorate as respondents. The findings indicate that continuous auditing has a positive and significant effect on SPIP (t-statistic 2.501; p-value 0.024), and auditor skepticism also shows a positive and significant influence (t-statistic 6.454; p-value 0.000). Information technology further enhances audit effectiveness and promotes transparency and accountability in regional financial management. These results confirm that strengthening SPIP depends on the consistent implementation of continuous auditing, auditors’ professional skepticism, and the optimal use of technology. Therefore, the local government, particularly the Inspectorate of Bone Bolango Regency, should enhance staff competencies and maximize the utilization of information technology to improve supervisory effectiveness, reduce the risk of violations, and increase public trust in regional financial governance.

Pelatihan dan Pendampingan Pembuatan Virgin Coconut Oil sebagai Alternatif Produk Unggulan dalam Upaya Meningkatkan Ekonomi Masyrakat Desa Manawa Gorontalo Usman Usman; Victorson Taruh
Jurnal Sibermas (Sinergi Pemberdayaan Masyarakat) Vol 13, No 2 (2024): Jurnal Sibermas (Sinergi Bersama Masyarakat)
Publisher : Universitas Negeri Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37905/sibermas.v13i2.22036

There has been an increase in the price of cooking oil made from palm oil in Indonesia leading to shortages. Various efforts have been made to process alternative vegetable oils as a substitute for palm oil, one of which is pure coconut oil. Pure kalapa oil or VCO as a substitute for palm oil has great potential to be developed in Pohuawato village. Implementation of community service activities in Manawa Village, Patilaggio District, Pohuwato Regency with the background of community livelihoods in the agricultural and plantation sectors, especially with plantation products in the form of coconut, but community income is still low due to a lack of innovation in processing plantation products. Coconuts are sold raw to collectors without processing them first so the selling price is low. Therefore, assistance and training is needed for the community in Manawa Village, Patilaggio District, Pohuwato Regency to process plantation products. For this reason, this community service activity will provide outreach and training on making pure coconut oil (VCO) to the people of Tabongo Village. There are several programs that will be implemented regarding the problems that have been described, namely providing socialization on the use of coconuts to make pure coconuts (VCO), providing training on processing coconuts into innovative products and assistance with pure coconut oil businesses. With the training and assistance, it is hoped that the community in Manawa Village, Patilaggio District, Pohuwato Regency can provide solutions for processing coconut into products with high selling value that can increase family income.Terjadinya peningkatan harga minyak goreng berbahan baku kelapa sawit di Indonesia mengangkibatkan terjadinya kelangkaan. Berbagai usaha dilakukan untuk mengolah minyak nabati alternative sebagai pengganti minyak kelapa sawit, salah satunya adalah minyak kelapa murni. minyak kalapa murni atau vco sebagai pengganti minyak sawit sangat potensial untuk dikembangkan didesa pohuawato. Pelaksanaan kegiatan pengabdian masyarakat di Desa manawa Kecamatan Patilanggio Kabupaten Pohuwatodengan latar belakang mata pencaharian masyarakat di sektor pertanian dan perkebunan terutama dengan hasil perkebunan berupa Kelapa, namun penghasilan masyarakat masih rendah dikarenakan kurangnya inovasi dalam pengolahan hasil perkebunan. Kelapa dijual secara mentah kepada pengepul tanpa diolah terlebih dahulu sehingga harga jualnya rendah. Oleh karena itu diperlukan sebuah pendampingan dan pelatihan kepada masyarakat di Desa manawa Kecamatan Patilanggio Kabupaten Pohuwatountuk mengolah hasil perkebunan. Untuk itu pada kegiatan pengabdian masyarakat ini akan diberikan sosialisasi dan pelatihan pembuatan minyak kelapa murni (VCO) kepada masyarakat Desa Tabongo. Terdapat beberapa program yang akan dilaksanakan mengenai masalah yang telah diuraikan yakni akan memberikan sosialisasi pemanfaatan buah kelapa menjadi kelapa murni (VCO), memberikan pelatihan pengolahan kelapa menjadi produk yang inovatif dan pendampingan usaha minyak kelapa murni. Dengan adanya pelatihan dan pendampingan diharapkan masayarakat yang ada di Desa manawa Kecamatan Patilanggio Kabupaten Pohuwato dapat memberikan solusi pengolahan kelapa menjadi produk yang bernilai jual tinggi yang dapat meningkatkan penghasilan keluarga.

The Impact of Accountability and Transparency on Financial Report Quality (Case Study at the Regional Office of the Ministry of Religious Affairs, Gorontalo Province) Mutiara Istyatun Anyo; Usman; Ayu Rakhma Wuryandini
International Journal of Science and Environment (IJSE) Vol. 6 No. 2 (2026): May 2026
Publisher : CV. Inara in Colaboration with www.stie-sampit.ac.id

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51601/ijse.v6i2.591

This study aims to analyze the influence of accountability and transparency on the quality of financial statements at the Regional Office of the Ministry of Religious Affairs of Gorontalo Province. The background of this research is based on the importance of financial statement quality as a form of public accountability in realizing good governance. The phenomenon of significant fluctuations in balance sheet accounts, increasing operational deficit reports, and inconsistencies in financial disclosure indicate that there are still problems in the implementation of accountability and transparency principles. This study uses a quantitative approach with a survey method through distributing questionnaires to employees involved in the management and preparation of financial statements. The data were analyzed using multiple linear regression analysis techniques to determine the effect of each variable on the quality of financial statements. The results of this study are expected to provide an overview of the importance of implementing accountability and transparency in improving the quality of financial statements that are relevant, reliable, understandable, and comparable in accordance with Government Accounting Standards (SAP). In addition, this study is expected to become an evaluation material for government institutions in strengthening a transparent and accountable financial management system and increasing public trust in the management of state funds.

The Effect of Internal Audit and Accounting Information System on Financial Management of Bumdes with Internal Control System as a Moderating Variable: An Empirical Study of Bumdes in Villages in Kabila District, Bone Sri Entin I. Lakoro; Usman; Ayu Rakhma Wuryandini
Majapahit Journal of Islamic Finance and Management Vol. 6 No. 2 (2026): Islamic Finance and Management
Publisher : Universitas KH. Abdul Chalim Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar

This study aims to determine the effect of internal audit and accounting information systems on the financial management of Village-Owned Enterprises (BUMDes) with the internal control system as a moderating variable in BUMDes in Kabila Bone District, Bone Bolango Regency. This study uses a quantitative approach with primary data obtained through questionnaires. The population in this study were all BUMDes managers in Kabila Bone District consisting of commissioners, supervisors, directors, secretaries, and treasurers of BUMDes. The research sample consisted of 32 respondents determined using a purposive sampling technique. The data analysis technique used Partial Least Squares–Structural Equation Modeling (PLS-SEM) through the SmartPLS version 4 application. The results of the study indicate that internal audit has a positive and significant effect on BUMDes financial management. The accounting information system also has a positive and significant effect on BUMDes financial management. The internal control system is unable to moderate the effect of internal audit on BUMDes financial management, so it is categorized as homologizer moderation. Conversely, the internal control system significantly moderates the effect of the accounting information system on BUMDes financial management, thus representing pure moderation. The findings of this study indicate that the success of BUMDes financial management is influenced not only by internal audits and accounting information systems but also by the effectiveness of the internal control system in strengthening the implementation of the accounting information system.

The Effect of Internal Audit and Accounting Information System on Financial Management of Bumdes with Internal Control System as a Moderating Variable: An Empirical Study of Bumdes in Villages in Kabila District, Bone Sri Entin I. Lakoro; Usman; Ayu Rakhma Wuryandini
Majapahit Journal of Islamic Finance and Management Vol. 6 No. 2 (2026): Islamic Finance and Management
Publisher : Universitas KH. Abdul Chalim Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar

This study aims to determine the effect of internal audit and accounting information systems on the financial management of Village-Owned Enterprises (BUMDes) with the internal control system as a moderating variable in BUMDes in Kabila Bone District, Bone Bolango Regency. This study uses a quantitative approach with primary data obtained through questionnaires. The population in this study were all BUMDes managers in Kabila Bone District consisting of commissioners, supervisors, directors, secretaries, and treasurers of BUMDes. The research sample consisted of 32 respondents determined using a purposive sampling technique. The data analysis technique used Partial Least Squares–Structural Equation Modeling (PLS-SEM) through the SmartPLS version 4 application. The results of the study indicate that internal audit has a positive and significant effect on BUMDes financial management. The accounting information system also has a positive and significant effect on BUMDes financial management. The internal control system is unable to moderate the effect of internal audit on BUMDes financial management, so it is categorized as homologizer moderation. Conversely, the internal control system significantly moderates the effect of the accounting information system on BUMDes financial management, thus representing pure moderation. The findings of this study indicate that the success of BUMDes financial management is influenced not only by internal audits and accounting information systems but also by the effectiveness of the internal control system in strengthening the implementation of the accounting information system.

Pengaruh Sistem Pengendalian Internal dan Kompetensi Perangkat Desa Terhadap Kepatuhan Wajib Pajak dengan Kesadaran Wajib Pajak Sebagai Variabel Intervening di Pemerintah Desa Kecamatan Kabila Bone Fadila Rahmawaty Biahimo; Usman Usman; Ayu Rakhma Wuryandini
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 8 No. 7 (2026): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/alkharaj.v8i7.12299

This study aims to analyze the effect of the internal control system and village apparatus competence on taxpayer compliance, with taxpayer awareness as an intervening variable in village governments in Kabila Bone District, Bone Bolango Regency. This research employed a quantitative approach focusing on internal control systems, village apparatus competence, taxpayer awareness, and taxpayer compliance. The background of this study is the low level of land and building tax (PBB) compliance, inaccuracies in tax object data, and delays in village fund disbursement due to the suboptimal realization of PBB payments. The results indicate that the internal control system does not have a significant direct effect on taxpayer compliance. However, village apparatus competence has a positive and significant effect on taxpayer compliance. In addition, taxpayer awareness has been proven to positively and significantly affect taxpayer compliance. This study also found that the internal control system and village apparatus competence positively influence taxpayer awareness. Furthermore, taxpayer awareness is able to mediate the effect of the internal control system and village apparatus competence on taxpayer compliance. These findings indicate that improving taxpayer compliance is not only influenced by a strong internal control system, but also highly dependent on the competence of village officials and increased public awareness in fulfilling tax obligations.

Pengaruh Pemanfaatan Teknologi Informasi Terhadap Peningkatan Kinerja Keuangan UMKM dengan Sistem Pengendalian Intern Sebagai Variabel Moderasi: Studi Penelitian pada UMKM Binaan BI Kota Gorontalo Ebi Cahra Pulomoduyo; Usman Usman; Yustina Hiola
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 8 No. 7 (2026): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/alkharaj.v8i7.12305

This study aims to examine the effect of information technology utilization on improving the financial performance of Micro, Small, and Medium Enterprises (MSMEs), with the internal control system serving as a moderating variable among Bank Indonesia-assisted MSMEs in Gorontalo City. This study employed a quantitative research method using primary data collected through questionnaires distributed to 46 Bank Indonesia-assisted MSMEs. Data were analyzed using Partial Least Squares-Structural Equation Modeling (PLS-SEM) with SmartPLS 4.0 software to evaluate both the measurement model (outer model) and the structural model (inner model). The findings indicate that information technology utilization has a significant effect on improving the financial performance of MSMEs. The internal control system also has a significant effect on financial performance. Furthermore, the internal control system significantly moderates the relationship between information technology imply ton the success of sm dişital transaniat pen foreign odings imply that the success of MSMEs' digital transformation effective utilization of information technology but also on therimplementation of a sound internal control system to ensure that business manage dont is more effective, efficient, and sustainable.

Peran Nilai Moral dan Religiusitas dalam Mencegah Fraud pada Tata Kelola Keuangan Desa Ayu Rakhma Wuryandini; Usman Usman
Jambura Accounting Review Vol. 6 No. 2 (2025): Jambura Accounting Review - August 2025
Publisher : Program Studi S1 Akuntansi Jurusan Akuntansi, Fakultas Ekonomi Universitas Negeri Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37479/jar.v6i2.178

Penelitian ini menganalisis hubungan antara moralitas dan religiusitas dengan pencegahan fraud dalam pengelolaan dana desa. Pentingnya penelitian ini didasari oleh meningkatnya isu kecurangan di tingkat desa, sehingga pemahaman terhadap faktor-faktor internal aparat desa menjadi sangat krusial. Penelitian ini menggunakan pendekatan kuantitatif dengan metode regresi linear berganda. Data dikumpulkan melalui kuesioner yang disebarkan kepada aparat desa dan anggota Badan Permusyawaratan Desa (BPD) di Kecamatan Kabila Bone, Kabupaten Bone Bolango. Untuk menganalisis data, digunakan perangkat lunak SPSS dengan pengujian asumsi klasik, serta uji signifikansi baik secara parsial maupun simultan. Hasil penelitian ini menunjukkan bahwa moralitas merupakan faktor paling signifikan dalam pencegahan fraud, yang mendukung teori etika bahwa integritas personal merupakan benteng yang paling utama. Sebaliknya, religiusitas tidak berpengaruh secara signifikan, hal ini bertentangan dengan teori yang mengasumsikan korelasi langsung antara keyakinan agama dan perilaku etis. Dari sudut pandang kebijakan, pencegahan fraud tidak bisa hanya mengandalkan moralitas. Strategi yang efektif harus diperkuat dengan sistem pengawasan internal yang ketat, sanksi hukum yang tegas, dan budaya organisasi yang transparan.

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