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All Journal Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Jambura Accounting Review Jurnal Sibermas (Sinergi Pemberdayaan Masyarakat) Economics and Digital Business Review JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) Al-Buhuts (e-journal) Jurnal Ilmiah Bisnis dan Perpajakan (Bijak) Research Review: Jurnal Ilmiah Multidisiplin International Journal of Science and Environment Jurnal Ilmiah Akuntansi Keuangan dan Bisnis Journal of Entrepreneur, Business and Management Mopolayio : Jurnal Pengabdian Ekonomi Majapahit Journal of Islamic Finance dan Management Jurnal Pengabdian Sosial Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Ardhi: Jurnal Pengabdian dalam Negri Majapahit Journal of Islamic Finance dan Management Society Multidisciplinary Indonesian Center Journal
Usman
Akuntansi, Universitas Negeri Gorontalo
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Huyula Cultural Values in Rental Price Determination at Nisma Collection Selvianita Mahadjani; Tri Handayani Amaliah; Usman
Majapahit Journal of Islamic Finance and Management Vol. 6 No. 1 (2026): Islamic Finance and Management
Publisher : Universitas KH. Abdul Chalim Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/mjifm.v6i1.745

Abstract

This community service activity was conducted based on a research report examining rental price determination practices at Nisma Collection, a traditional clothing rental business in Gorontalo City. The research findings indicate that rental pricing is not solely based on cost and profit calculations, but is also influenced by social and local cultural values, particularly the Huyula value, which emphasizes togetherness and empathy. The purpose of this community service activity is to provide assistance to MSME actors in managing flexible rental pricing while maintaining business sustainability. The methods employed include socialization activities, participatory discussions, and direct assistance related to simple financial record-keeping, cost evaluation, and rental price determination based on social values and economic rationality. The results of the activity show an improvement in business actors’ understanding of balancing social values and financial aspects in determining rental prices. This activity is expected to serve as a research-based community service model for the development of MSMEs grounded in local wisdom.
Analysis of Production Cost Determination Using Full Costing and Variable Costing Methods as a Basis for Selling Price Determination (Case Study of Santi Karawang Cake SME) Rodiah Salsabillah Pakaya; Usman Usman; Ayu Rakhma Wuryandini
Majapahit Journal of Islamic Finance and Management Vol. 6 No. 1 (2026): Islamic Finance and Management
Publisher : Universitas KH. Abdul Chalim Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/mjifm.v6i1.739

Abstract

This study aims to compare the full costing and variable costing methods in determining the cost of goods manufactured for selling prices (a case study of the Santi Karawang Cake SME). This study employed a quantitative descriptive method, utilizing primary and secondary data as sources of information. Secondary data included information on Krawang Cake production, raw material inventory, and Krawang Cake production at the Santi Karawang Cake SME. The data analysis techniques used in this study were the full costing and variable costing methods. These methods are considered relevant in calculating total costs incurred during the production process, which include direct material costs, direct labor costs, and factory overhead costs. The results showed that calculating the cost of goods manufactured using the full costing method yielded higher results than using variable costing. Furthermore, the calculation using the variable costing method resulted in a lower COGS because it only included variable costs, namely raw material costs, direct labor costs, and variable factory overhead costs.
Pengaruh Kompetensi Sumber Daya Manusia Terhadap Penyusunan Laporan Keuangan UMKM Dengan Pemanfaatan Teknologi Sebagai Variabel Intervening Pada UMKM Binaan BI Di Kota Gorontalo Rizka Imelda kasim; Usman Usman; Victorson Victorson
Economics and Digital Business Review Vol. 6 No. 2 (2025)
Publisher : STIE Amkop Makassar

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Abstract

Penelitian ini bertujuan untuk menguji pengaruh kompetensi sumber daya manusia (SDM) terhadap penyusunan laporan keuangan UMKM dengan pemanfaatan teknologi informasi sebagai variabel intervening, khususnya pada UMKM binaan BI di Kota Gorontalo. Penelitian menggunakan metode kuantitatif dengan pengumpulan data primer melalui kuesioner yang disebarkan kepada 46 UMKM binaan BI. Analisis data dilakukan menggunakan Partial Least Squares – Structural Equation Modeling (PLS-SEM) dengan perangkat lunak SmartPLS 4.0 untuk menguji model pengukuran (outer model) serta model struktural (inner model). Hasil penelitian menunjukkan bahwa pengaruh kompetensi SDM berpengaruh langsung terhadap penyusunan laporan keuangan, kompetensi SDM berpengaruh langsung terhadap pemanfaatan teknologi, dan pemanfaatan teknologi berpengaruh langsung terhadap penyusunan laporan keuangan UMKM serta kompetensi SDM berpengaruh terhadap penyusunan laporan keuangan UMKM melalui pemanfaatan teknologi. Penelitian ini memberikan kontribusi penting terhadap pengembangan literatur di bidang pengelolaan keuangan UMKM serta implikasi praktis bagi Bank Indonesia dan stakeholder UMKM di Kota Gorontalo, dengan menekankan perlunya integrasi antara peningkatan kompetensi sumber daya manusia dan pemanfaatan teknologi informasi guna mendukung transparansi dan akuntabilitas dalam pelaporan keuangan.
Efektivitas Dan Efisiensi Penggunaan Aplikasi Akuntansi Berbasis Cloud Terhadap Kualitas Laporan Keuangan UMKM Binaan Bank Indonesia Cabang Gorontalo Zulfiyani Ade Wahyuni Husain; Usman Usman; Amir Lukum
Economics and Digital Business Review Vol. 6 No. 2 (2025)
Publisher : STIE Amkop Makassar

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Abstract

Penelitian ini bertujuan untuk mengukur tingkat Efektivitas dan Efisiensi Penggunaan Aplikasi Akuntansi Berbasis Cloud Terhadap Kualitas Laporan Kuangan UMKM Binaan Bank Indonesia Cabang Gorontalo dengan menggunakanm metode kuantitatif. Metode penentuan sampel yang digunakan adalah nonprobability sampling dengan jumlah sampel sebanyak 60 UMKM. Teknik analisis data dalam penelitian ini menggunakan SPSS 16. Hasil penelitian ini menunjukkan bahwa tingkat Efektivitas berpengaruh secara positif dan signifikan terhadap Kualitas Laporan Keuangan UMKM Binaan Bank Indonesia Cabang Gorontalo. Tingkat Efisiensi berpengaruh secara positif dan signifikan terhadap Kualitas Laporan Keuangan UMKM Binaan Bank Indonesia Cabang Gorontalo. Tingkat Efektivitas dan Efisiensi berpengaruh secara simultan terhadap Kualitas Laporan Keuangan UMKM Binaan Bank Indonesia Cabang Gorontalo.
PENGARUH SUMBER DAYA MANUSIA DAN KEJELASAN SASARAN ANGGARAN TERHADAP AKUNTABILITAS PENGELOLAAN DANA DESA: ( STUDI KASUS KECAMATAN KABILA BONE KABUPATEN BONE BOLANGO) Andini Suiton; Mattoasi Mattoasi; Usman Usman
Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Vol. 15 No. 1 (2026): Jurnal Maneksi (Management Ekonomi Dan Akuntansi)
Publisher : Politeknik Negeri Ambon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31959/jm.v15i1.3672

Abstract

Introduction: The management of village funds involves not only distributing and using government resources but also demands accountability and transparency from village administrations. Accountability thus becomes a key determinant of public trust in the integrity and performance of local governance. This research aims to analyze the influence of human resources and the clarity of budget targets on the accountability of village fund management in Kabila Bone District, Bone Bolango Regency. Methods: A descriptive quantitative method was employed with purposive sampling, involving 54 respondents. Data were analyzed using descriptive statistics, data quality tests, classical assumption tests, multiple regression, and hypothesis testing.Results: Human resources have a positive and significant impact on accountability in village fund management, whereas budget target clarity does not significantly affect it. The study concludes that enhancing village officials' competence through ongoing training in accounting, regulatory compliance, and financial reporting systems is crucial to improving accountability in managing village funds. Future research should expand the model by incorporating additional variables to further explain the determinants of accountability in public financial management. Keywords: Accountability, Budget Target Clarity, Human Resources, Village Fund Management
TUNA FISH NUGGET PRODUCTION TRAINING TO INCREASE THE INCOME OF COASTAL COMMUNITIES IN BOTUTONUO VILLAGE Usman Usman; Pratiwi Husain; Titi Umi Kalsum; Ikhlas Ul Aqmal; Hendra Pratama Danial
Journal of Entrepreneur, Business and Management Vol 2, No 2 (2024): Journal Of Entrepreneur, Business and Management
Publisher : Entrepreneurship Undergraduate Program at Amkop Business School

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/jebm.v2i2.230

Abstract

This training program aims to optimize the potential of tuna fish resources in Botutonuo Village, Kabila Bone District, Bone Bolango Regency, through the production of tuna fish nuggets as a value-added, high-nutrition processed food product. Tuna fish in Botutonuo Village is abundantly available; however, it is predominantly sold in raw or fresh form and processed traditionally, resulting in limited economic value for the local community. Through this nugget production training, participants were equipped with practical skills in tuna nugget production, covering the stages of raw material preparation, batter mixing, steaming, cutting, coating, and frying. The resulting product demonstrated excellent quality characteristics: a bright golden-yellow color, a savory aroma characteristic of tuna and blended spices, a crispy outer texture with a soft interior, and a delicious taste. The product has good nutritional value due to its protein and Omega-3 content, and is suitable for consumption by all age groups. The program also identified challenges in maintaining batter consistency and product shape uniformity, which require further refinement in ingredient composition and production techniques. Tuna fish nugget production has great potential as a small-scale business that can increase community income and support the local coastal tourism sector, particularly in the coastal area of Botutonuo Village, Kabila Bone District, Bone Bolango Regency.Keywords: Tuna Fish Nugget, Fish Processing, Coastal Community, Botutonuo Village, Food Innovation.
Pendampingan Pembuatan Kerupuk Ikan Tongkol sebagai Strategi Optimalisasi Pendapatan Berkelanjutan Masyarakat Pesisir Desa Katialada Kabupaten Gorontalo Utara Usman Usman
Jurnal Sibermas (Sinergi Pemberdayaan Masyarakat) Vol 15, No 2 (2026): Jurnal Sibermas (Sinergi Pemberdayaan Masyarakat)
Publisher : Universitas Negeri Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37905/sibermas.v15i2.40256

Abstract

Fishery product processing is one of the strategic approaches to increasing the added value of fishery commodities while strengthening the economic resilience of coastal communities. As one of the main fishery commodities, mackerel tuna (Euthynnus affinis) has considerable potential to be processed into value-added food products, including fish crackers. This study aimed to produce high-quality mackerel tuna crackers and to analyze the production process and production costs as an alternative for developing fishery-based small-scale enterprises. The methods employed included the preparation of tools and materials, cleaning and grinding the fish meat, mixing the ingredients, shaping the dough, frying, packaging, direct observation of the production process, and production cost analysis. The results showed that the mackerel tuna crackers had a uniform stick shape, an attractive golden-brown color, a savory taste, a distinctive fish aroma, and a crispy texture, indicating that the product is suitable for consumption and has promising market potential. The total production cost for one production cycle was IDR 116,000, suggesting that the business can be established with relatively affordable capital. In addition to increasing the added value of fishery products, processing mackerel tuna into crackers can extend product shelf life, create new business opportunities, and improve the income of coastal communities. Therefore, the development of mackerel tuna cracker enterprises should be supported through capacity building, the adoption of improved processing technologies, innovative packaging, and strengthened business management to enhance product competitiveness and promote sustainable community economic empowerment.
Model Pencegahan Kecurangan BUMDES Berbasis Sinergi Good Governance dan Sistem Pengendalian Internal Usman Usman; Victorson Taruh
Al-Buhuts Vol. 22 No. 1 (2026): 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.v22i1.6949

Abstract

This study aims to examine the effects of good governance and internal control systems on fraud prevention in Village-Owned Enterprises (BUMDes) in Kabila Bone District, Bone Bolango Regency, Gorontalo Province. This study employed a quantitative approach involving 86 respondents consisting of village officials and BUMDes managers. Data were collected using a structured questionnaire and analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM) with SmartPLS. The results show that good governance has a positive and significant effect on fraud prevention (β = 0.445; t = 3.228; p = 0.001). The internal control system also has a positive and significant effect on fraud prevention (β = 0.338; t = 2.710; p = 0.007). Furthermore, the model explains 51.5% of the variance in fraud prevention (R² = 0.515), indicating that good governance and internal control systems jointly provide a substantial contribution to fraud prevention, while the remaining variance is attributable to other factors outside the model. These findings support contingency theory by indicating that the effectiveness of fraud prevention is influenced by the suitability of organizational governance and internal control mechanisms to the organizational context of BUMDes. The findings imply that strengthening transparency, accountability, participation, and structured internal control mechanisms is essential for improving fraud prevention and accountability in BUMDes management.
Pengaruh Transparansi dan Akuntabilitas terhadap Pengelolaan Dana Desa dengan Internal Control sebagai Variabel Moderasi Intan T. Mohamad; Usman; Muliyani Mahmud
Research Review: Jurnal Ilmiah Multidisiplin Vol. 5 No. 2 (2026): Research Review: Jurnal Ilmiah Multidisiplin (Agustus 2026 - Januari 2027)
Publisher : Transbahasa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54923/researchreview.v5i2.567

Abstract

This study aims to analyze the influence of transparency and accountability on village fund management and to examine the role of internal control as a moderating variable in village governments in Tabongo District, Gorontalo Regency. This study employed a quantitative approach with a causal associative research design. The population consisted of 110 village government officials from nine villages in Tabongo District, while 36 respondents were selected using purposive sampling. Data were collected through questionnaires and analyzed using multiple linear regression and Moderated Regression Analysis (MRA) with IBM SPSS Statistics version 26. The results indicate that transparency and accountability have a positive and significant effect on village fund management. Furthermore, internal control moderates the effect of transparency on village fund management and is classified as pure moderation, although the moderating effect weakens the relationship. Meanwhile, internal control does not moderate the effect of accountability on village fund management and is therefore classified as homologiser moderation. These findings indicate that improving the quality of village fund management is influenced by the implementation of transparency and accountability, while the effectiveness of internal control only plays a role in the relationship between transparency and village fund management.
Co-Authors Adriansah Polutu Amir Lukum Andini Suiton Aristo Kurniawan Hulopi Ayu Rakhma Wuryandini Cut Melinda Ali Dewi Rahayu O. Usman Ebi Cahra Pulomoduyo Fadhilah Nur Aini Salehe Fadila Rahmawaty Biahimo FARA DITA Fikranto Ahmad Fitria Putri Wolingalo Freti Arta Melia Botutihe Gaffar, Gaffar Hapsawati Taan Heli Wahyuni Mamonto Hendra Pratama Danial Hiola, Yustina Ikhlas Ul Aqmal Inayah Helingo Intan T. Mohamad Isma Zakaria Khalsja Oktaviani Kadir Komang Darma Widia Landris S. Mula Lutfiah Wanda Hiola Mahdalena Mahdalena Mahfiza Mahfiza Mariana Sampeno mattoasi mattoasi Mentari Rizki Sawitri Pilomonu Merci Lamusi Miranda Bimbing Muliyani Mahmud Mutiara Istyatun Anyo Natalia Isabel Wantah Niswatin Nur Cahyani Dehi Nur Hidayah Is Onu Nurfitri Muraini Nurharyati Panigoro Nurlan Nurlan Nurul Atma Saleh Oktaviani Kadir Pakaya, Lukman Pratiwi Husain Rahim Rena Riska Husain Risma Hayati K. Haruna Risnawati Daipaha Rizka Imelda kasim Rodiah Salsabillah Pakaya Ronald S. Badu Rusliyanto Rusman Sahmin Noholo Salsa Nelisa Savira Ramadhani Mokodongan Selvianita Mahadjani Sofiah Kuhe Sri Entin I. Lakoro Sutya Rauf Tia Latifa Titi Umi Kalsum Tri Handayani Amaliah Tri Syawaluddin Luma Tuli, Hartati Victorson Taruh Victorson Victorson Winda Ilyani Rahim Zulfiyani Ade Wahyuni Husain Zulkifli Bokiu