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All Journal SEIKO : Journal of Management & Business Jurnal Ilmiah Pendidikan dan Pembelajaran Jurnal Pendidikan Akuntansi dan Keuangan Jambura Accounting Review Journal of Technopreneurship on Economics and Business Review (JTEBR) Al-Buhuts (e-journal) Economic Reviews Journal Hulondalo Jurnal Ilmu Pemerintahan dan Ilmu komunikasi (JIPIK) Provider Jurnal Ilmu Pemerintahan (PROJIP) Jurnal Mahasiswa Manajemen dan Akuntansi Jeinsa : Jurnal Ekonomi Ichsan Sidenreng Rappang Empiris Jurnal Pengabdian Pada Masyarakat (EJPPM) Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Jurnal Pengabdian Pada Masyarakat Eldimas Jurnal Mahasiswa Akuntansi Journal of Ekonomics, Finance, and Management Studies Journal of Political and Governance Studies
Gaffar, Gaffar
Universitas Negeri Gorontalo
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Biochemistry, Genetics & Molecular Biology Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Library & Information Science Public Health Social Sciences

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Pengaruh Transparansi, Akuntabilitas, dan Sistem Pengendalian Internal Terhadap Kinerja Keuangan Pemerintah Daerah: Studi Kasus di Badan Pengelola Keuangan dan asset Daerah Kota Tidore Kepulauan Jainuddin, Sitna; Gaffar; Mattoasi
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 5 No. 12 (2024): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v5i12.5193

Abstract

This study aims to analyze the influence of transparency, accountability, and internal control system on the financial performance of regional government. This study uses a quantitative and total sampling technique for data collection. The data analysis technique is descriptive quantitative analysis, utilizing t statistics, f statistics, and the coefficient of determination (adjusted R Square) though IBM SPSS 20 for windows. The result shoe that transparency positively and significantly influences the regional government’s financial performance. Similarly, accountability also positively and significantly influences the regional government’s financial performance. Furthermore, internal control systems positively and significantly influence the regional government’s financial performance as well. Simultaneously, transparency, accountability, and internal control system positively and significantly influence the regional government’s financial performance, with a determinant value of 60,7%, while the remaining 30,3% is due to other factors that are not examined in thid study.
The Role Of Fractions In The Formation Of Regional Regulation Number 4 oF 2020 Concerning the Election of Village Heads in Limboto District Karunggu, Salitan; Sakir , Mochammad; Swastiani Dunggio, Swastiani Dunggio; Gaffar, Gaffar
Hulondalo Jurnal Ilmu Pemerintahan dan Ilmu Komunikasi Vol 4 No 2 (2025): Juli - Desember 2025
Publisher : Fakultas Ilmu Sosial dan Ilmu Poliitik Universitas Ichsan Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59713/jipik.v4i2.1412

Abstract

The aim of this research is to find out the role of factions in the formation of Regional Regulation Number 4 of 2020 concerning the Election of Village Heads in Limboto Regency. This research uses a qualitative approach with descriptive methods. Data collection techniques in this research used interviews, observation and documentation, with data analysis techniques using interactive models. The results of the study indicate that the role of the faction in the formation of Regional Regulation Number 4 of 2020 concerning Village Head Elections in Limboto Regency began when the faction collected community aspirations, which were then brought to the faction meeting to be used as input for revising the previous regulation. Because Regional Regulation Number 4 of 2020 was an initiative proposal from the Gorontalo Regency Regional People's Representative Council, the proposed draft regional regulation was submitted to the DPRD leadership and then brought to the DPRD Plenary Session for discussion. In this plenary session, the faction also played a role in conveying community aspirations by providing proposals, input, or criticism and even providing suggestions. The results also showed that some community members sometimes expressed their aspirations for the organization or reminded the DPRD about problems within the faction, but sometimes several DPRD members were often absent from the faction meeting room. In addition, due to the inadequate education and socialization efforts carried out by the Gorontalo Regency DPRD in the Fraction, most of the community also did not know the goals, duties, or other functions of the organization. Tujuan penelitian ini adalah untuk mengetahui bagaimana peran fraksi partai politik di DPRD dalam pembentukan Peraturan Daerah Nomor 4 Tahun 2020 Tentang Pemilihan Kepala Desa di Kabupaten Limboto. Penelitian ini menggunakan pendekatan kualitatif dengan metode deskriptif. Teknik pengumpulan data dalam penelitian ini menggunakan wawancara, observasi dan dokumentasi, dengan teknik analisis data menggunakan model interaktif. Hasil penelitian menunjukkan bahwa peran fraksi dalam pembentukan Peraturan Daerah Nomor 4 Tahun 2020 Tentang Pemilihan Kepala Desa di Kabupaten Limboto, sudah dimulai pada saat penjaringan aspirasi masyarakat oleh fraksi, yang kemudian dibawa ke rapat fraksi yang akan dijadikan bahan masukan untuk revisi perda sebelumnya. Karena Peraturan Daerah Nomor 4 Tahun 2020 merupakan usulan inisiatif Dewan Perwakilan Rakyat Daerah Kabupaten Gorontalo, maka usulan rancangan peraturan daerah itu disampaikan kepada pimpinan DPRD kemudian dibawa ke Sidang Paripurna DPRD untuk dibahas. Dalam sidang paripurna ini, fraksi juga memainkan peranannya membawa aspirasi masyarakat dengan memberikan usulan, masukan, atau kritik dan bahkan memberikan saran. Hasil penelitian juga menunjukkan bahwa beberapa anggota masyarakat kadang-kadang mengungkapkan aspirasi mereka untuk organisasi atau mengingatkan DPRD tentang masalah di dalam fraksi, namun terkadang beberapa anggota DPRD sering absen. dari ruang rapat fraksi. Di samping itu, akibat kurang memadainya upaya pendidikan dan sosialisasi yang dilakukan DPRD Kabupaten Gorontalo di Fraksi, sebagian besar masyarakat juga tidak mengetahui tujuan, tugas, atau fungsi lain dari organisasi tersebut Kata kunci: peran fraksi; Pemilihan Kepala Desa
Model Konseptual Transformasi Audit IT di Era Digital: Literature Review tentang Pendekatan Audit dan Kompetensi Auditor Gaffar, Muhammad Ichsan; Gaffar, Gaffar; Ahmad, Surya Handrisusanto
Jurnal Mahasiswa Akuntansi Vol 4 No 3 (2025): JAMAK: Jurnal Mahasiswa Akuntansi (Desember)
Publisher : Program Studi S1 Akuntansi Jurusan Akuntansi, Fakultas Ekonomi Universitas Negeri Gorontalo

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

Abstract

Transformasi digital telah merekonfigurasi praktik audit teknologi informasi secara signifikan melalui adopsi big data analytics, artificial intelligence (AI), cloud computing, serta continuous auditing. Inovasi teknologi tersebut tidak hanya meningkatkan kompleksitas arsitektur sistem informasi organisasi, tetapi juga mengubah pendekatan audit dari model tradisional berbasis sampel menjadi pendekatan berbasis teknologi yang real-time, analitis, dan prediktif. Penelitian ini bertujuan untuk mengeksplorasi dinamika transformasi audit IT serta mengidentifikasi implikasinya terhadap kompetensi auditor dan nilai strategis fungsi audit melalui pendekatan literature review naratif. Hasil sintesis literatur menunjukkan bahwa digitalisasi mendorong munculnya model audit berbasis analitis, AI-driven auditing, continuous monitoring, dan cybersecurity audit. Perkembangan ini meningkatkan kualitas assurance sekaligus menuntut auditor menguasai kompetensi multidimensional seperti literasi data, pemahaman sistem AI, tata kelola TI, serta manajemen risiko siber. Penelitian ini mengembangkan model konseptual integratif yang mengaitkan transformasi digital, pendekatan audit modern, kompetensi auditor digital, dan outcome audit strategis. Kontribusi penelitian terletak pada integrasi komprehensif antara aspek teknologi dan kapabilitas auditor dalam konteks audit IT kontemporer.
Kontribusi KKN Profesi Mahasiswa dalam Akselerasi Likuidasi Satuan Kerja di Kanwil Ditjen Perbendaharaan Gorontalo Dwi Ratnasari; Andi Subhan; Mochamad Sakir; Swastiani Dunggio; Gaffar Gaffar; Syahrir Abdussamad
ELDIMAS: Jurnal Pengabdian Pada Masyarakat Vol 3 No 2 (2025): Novemeber 2025 - April 2026
Publisher : Electrical Engineering Department Faculty of Engineering State University of Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37905/ejppm.v3i2.53

Abstract

Perubahan struktural dalam kabinet memicu konsekuensi administrasi dan keuangan yang signifikan, khususnya terkait penyelesaian Satuan Kerja (Satker) yang terdampak likuidasi. Kanwil Ditjen Perbendaharaan (DJPb) Provinsi Gorontalo memiliki peran krusial dalam memastikan akuntabilitas dan percepatan proses penyelesaian administrasi keuangan satker tersebut, termasuk penyusunan Laporan Keuangan UAKKBUN.  Kegiatan Pengabdian pada Masyarakat (PPM) melalui KKN Profesi bertujuan memberikan asistensi dan dukungan teknis secara langsung kepada Kanwil DJPb Provinsi Gorontalo dalam rangka mengakselerasi proses penyelesaian administrasi keuangan dan likuidasi satker yang terdampak.  Metode pelaksanaan yang digunakan adalah Participatory Action Research (PAR) melalui KKN Profesi, di mana mahasiswa terlibat aktif dalam kegiatan rutin, seperti mempedomani pedoman penyusunan Laporan Keuangan UAKKBUN, menghadiri zoom meeting terkait dead-end-unit (DEU), serta membantu proses pemutakhiran data dan dokumentasi sesuai regulasi terbaru (misalnya PMK 85 Tahun 2024).  Hasil dari PPM menunjukkan adanya kontribusi nyata mahasiswa dalam memperkuat kapasitas dan kecepatan Kanwil DJPb Gorontalo. Kehadiran mahasiswa KKN Profesi berhasil mengoptimalkan waktu penyelesaian dokumen, mengurangi beban kerja administrasi pegawai, serta meningkatkan pemahaman tim terkait prosedur likuidasi, yang pada akhirnya mendukung terciptanya tata kelola keuangan negara yang akuntabel. Structural changes within the cabinet have generated significant administrative and financial consequences, particularly regarding the settlement of Work Units (Satker) undergoing liquidation. The Regional Office of the Directorate General of Treasury (DJPb) in Gorontalo Province holds a crucial role in ensuring accountability and expediting the completion of the affected satker’s financial and administrative processes, including the preparation of the UAKKBUN Financial Report. The Community Service Program (PPM) implemented through the Professional Community Service Program (KKN Profesi) aims to provide direct technical assistance and support to the Regional Office of DJPb Gorontalo in accelerating the financial administration and liquidation processes of the impacted satker. The implementation method employed is Participatory Action Research (PAR) through KKN Profesi, whereby students are actively involved in routine activities such as adhering to the guidelines for preparing the UAKKBUN Financial Report, attending Zoom meetings related to dead-end units (DEU), and assisting with data updating and documentation in accordance with the latest regulations (e.g., Minister of Finance Regulation No. 85 of 2024). The results of the community service program demonstrate a tangible contribution by students in strengthening the capacity and efficiency of the DJPb Gorontalo Regional Office. The involvement of KKN Profesi students successfully optimized document completion time, reduced the administrative workload of staff, and enhanced the team’s understanding of liquidation procedures, ultimately supporting the realization of accountable public financial governance.  
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

Abstract

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
Implementation of Public Information Disclosure Policy at LPP RRI Gorontalo Abdul Gaffar; Yanti Aneta; Alexander H. Badjuka
Journal of Political and Governance Studies Vol. 2 No. 2 (2026): April 2026
Publisher : Catalist Indo Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.64670/jpgs.v2i2.102

Abstract

Background Public information disclosure is an essential prerequisite for promoting transparent and accountable governance, as mandated by Law Number 14 of 2008 on Public Information Disclosure in Indonesia. In this context, LPP RRI Gorontalo, as a regional public broadcasting institution, has an obligation to provide public information services through the Information and Documentation Management Officer (PPID). However, in practice, the implementation of public information disclosure policy within the institution has not yet been fully optimal. This study aims to examine the implementation of public information disclosure policy at LPP RRI Gorontalo using Edward III’s policy implementation theory. Methods The research employed a qualitative approach with a single case study design. Data were collected through semi-structured in-depth interviews, non-participant observation, and document analysis. Informants were selected purposively and consisted of 11 internal informants and 5 external informants. Results The findings show that the implementation of public information disclosure policy at LPP RRI Gorontalo has been carried out but has not yet operated optimally. In the communication dimension, policy directives and standard operating procedures are available, but technical understanding among implementers remains uneven. In the resources dimension, basic facilities are available, although human resource capacity and archive digitalization still require strengthening. In the disposition dimension, implementers have demonstrated basic commitment, although service orientation remains largely administrative. Meanwhile, in the bureaucratic structure dimension, formal role distribution has been established, but inter-unit coordination and the clarity of service procedures for the public still require improvement. Conclusion This study concludes that successful implementation of public information disclosure depends not only on the existence of regulations and formal institutional structures, but also on the organization’s capacity to translate policy into information services that are accessible, orderly, responsive, and sustainable.
Pengaruh Kualitas Analisis Kredit, Prosedur Pemantauan Piutang dan Efektivitas Penagihan Terhadap Kewajaran Pengelolaan Piutang Firna Bano; Gaffar Gaffar; Muliyani Mahmud
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.v6i2.200

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh kualitas analisis kredit, prosedur pemantauan piutang, dan efektivitas penagihan terhadap kewajaran pengelolaan piutang pada FIF Group Kota Gorontalo. Metode penelitian yang digunakan adalah penelitian kuantitatif dengan pendekatan kausal komparatif. Data primer diperoleh melalui kuesioner yang disebarkan kepada responden, kemudian dianalisis menggunakan regresi linier berganda. Hasil penelitian menunjukkan bahwa secara parsial, kualitas analisis kredit tidak berpengaruh signifikan terhadap kewajaran pengelolaan piutang. Namun, prosedur pemantauan piutang dan efektivitas penagihan terbukti memiliki pengaruh positif dan signifikan terhadap kewajaran pengelolaan piutang. Secara simultan, ketiga variabel tersebut berpengaruh signifikan terhadap kewajaran pengelolaan piutang di FIF Group Kota Gorontalo. Temuan ini menegaskan pentingnya optimalisasi prosedur pemantauan piutang dan efektivitas penagihan untuk menjaga kesehatan keuangan perusahaan.
Analisis Kinerja Keuangan Menggunakan Du Pont System pada PT. Mayora Indah Tbk Rahim Rena; Gaffar Gaffar; 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.v6i2.217

Abstract

Penelitian ini bertujuan untuk mengetahui kinerja keuangan PT. Mayora Indah yang diukur menggunakan Du Pont System dan hubungan NPM, TATO, ROI, EM, ROE dalam penilaian kinerja keuangan Du Pont System pada PT. Mayora Indah. Teknik pengumpulan data yang digunakan untuk penelitian ini adalah kuantitatif deskriptif. Berdasarkan hasil penelitian yang sudah dilakukan, diketahui bahwa perhitungan PT. Mayora Indah yang menggunakan model analisis Du Pont System memperoleh hasil bahwa Total Asset Turnover (TATO) menghasilkan hasil yang cukup efisien untuk mendapatkan asset dari penjualan dalam periode tahun 2019 sampai dengan periode 2023, hasil dari Return on Equity (ROE) dan Return on Investment (ROI) memperoleh hasil cukup efektif. Dan Equity Multiplayer (EM) menunjukkan hasil cukup bagus dalam menggunakan utang untuk membiayai asset perusahaan.
Pengaruh Penerapan Sistem Informasi Pemerintahan Daerah dan Sistem Pengendalian Internal Terhadap Kualitas Laporan Keuangan Kota Gorontalo Nona Yusina; Gaffar Gaffar; Sahmin Noholo
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.v6i2.244

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh penerapan Sistem Informasi Pemerintahan Daerah dan Sistem Pengendalian Internal terhadap kualitas laporan keuangan pada Organisasi Perangkat Daerah (OPD) Kota Gorontalo. Penelitian ini menggunakan metode pendekatan kuantitatif. Populasi penelitian adalah OPD di Kota Gorontalo, sedangkan sampel ditentukan menggunakan teknik purposive sampling. Data diperoleh melaui kuesioner dari 100 responden pada 25 OPD, Teknik analisis yang digunakan adalah regresi linear berganda dengan bantuan SPSS Statistics 30. Hasil penelitian menunjukkan bahwa Sistem Informasi Pemerintahan Daerah berpengaruh positif dan signifikan terhadap kualitas laporan keuangan. Sistem Pengendalian Internal juga berpengaruh positif dan signifikan terhadap kualitas laporan keuangan. Secara simultan, SIPD dan SPI berpengaruh signifikan terhadap kualitas laporan keuangan pada OPD Kota Gorontalo. Hal ini menegaskan bahwa optimalisasi penggunaan SIPD serta penguatan pengendalian internal dapat meningkatkan keakuratan, keterandalan, dan transparansi penyajian laporan keuangan pemerintah daerah.
PENERAPAN SAK EMKM DALAM PENYUSUNAN LAPORAN KEUANGAN USAHA DAGANG AYAM POTONG Cindy Putri Fatika Sari; Darnawati Darnawati; Ari Ayu; Abdul Gaffar; Muhammad Ichsan Gaffar
Jurnal Ekonomi Ichsan Sidenreng Rappang Vol 5 No 1 (2026): hal
Publisher : Universitas Ichsan Sidenreng Rappang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61912/jeinsa.v5i1.446

Abstract

This study aims to determine the implementation of Financial Accounting Standards for Micro, Small, and Medium Entities (SAK EMKM) in the preparation of financial statements at SN Chicken Trading Business located in Empagae Traditional Market, Sidenreng Rappang Regency. This study also aims to analyze the financial recording process and the factors that influence the implementation of SAK EMKM in the business. The research method used is descriptive qualitative with data collection techniques through interviews, observation, and documentation. The data obtained were analyzed by comparing the business financial recording practices with the provisions for preparing financial statements based on SAK EMKM. The results of the study indicate that financial recording at SN Chicken Trading Business is still carried out in a simple manner and has not fully complied with SAK EMKM standards. After adjustments based on these standards, financial statements can be prepared in the form of an income statement, statement of financial position, and notes to financial statements. Factors influencing the implementation of SAK EMKM include limited accounting knowledge, limited human resources, and the lack of socialization regarding accounting standards for MSMEs.
Co-Authors Ahmad, Nursiska Alexander H. Badjuka Amir Lukum, Amir Andi Balqis Rahmashari Ashari Andi Subhan Ari Ayu Ariawan, Ariawan Ashari , Andi Balqis Rahmashari Ayu Rakhma Wuryandini Bagi, Nicky Cahyani Cindy Putri Fatika Sari Darnawati, Darnawati Dita Triyana Safitri Alhabsyi Djakaria, Deliana Vitasari Dwi Ratnasari Dwi Ratnasari Eka Zahra Solikahan Fenti Prihatini Dance Tui Firna Bano Gobel, Moh. Syafriyanto Harun Blongkod Harun, Agriyanti Trisya Ical Aditia Mamonto Jainuddin, Sitna Japar, Apriliyanti Juriko Abdussamad Karunggu, Salitan Lilis Damayanti Sjam Radjak Manopo, Tria Dewi Fadhilah Maryam Hasan Mattoasi mattoasi mattoasi Melinda Ibrahim Mochammad Sakir Muhammad Ichsan Gaffar Muliyani Mahmud Ngau, Siti Maulana Putri Ni Nyoman Wati Nona Yusina Nuraisa Pulunama Nursiska Ahmad Paputungan, Rikson Purwanto Rahim Rena Riska Tanani Risma Hayati K. Haruna Sahmin Noholo Sakir , Mochammad Salihi, Irvan Siti Maulana Putri Ngau Siti Pratiwi Husain Sucipto Kadir Surya Handrisusanto Ahmad Swastiani Dunggio Swastiani Dunggio, Swastiani Dunggio Syahrir Abdussamad Tanani, Riska Tiara Nurbayiti Ibrahim Tria Dewi Fadhilah Manopo Usman Usman Usman Virginia Wati, Ni Nyoman Yanti Aneta