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All Journal Jambura Accounting Review Community Development Journal: Jurnal Pengabdian Masyarakat Journal of Economic, Business, and Administration JEBA Jurnal Ilmu Manajemen dan Bisnis Journal of Hulonthalo Service Society The Es Accounting and Finance Journal of Innovative and Creativity PIAF : Paser Institute Journal Of Accounting And Finance
William Indra S. Mooduto
Universitas Bina Mandiri Gorontalo
Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Health Professions Languange, Linguistic, Communication & Media Library & Information Science Mathematics Medicine & Pharmacology Nursing Public Health Social Sciences Veterinary Other

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PENINGKATAN KEMAMPUAN PENGAWAS KEUANGAN DI DESA MOODU KECAMATAN KOTA TIMUR Mooduto, William Indra S; Lestari, Adinda; Musa, Farlin
Journal of Hulonthalo Service Society (JHSS) Vol. 3 No. 1 (2024): Journal of Hulonthalo Service Society (JHSS)
Publisher : LPPM Universitas Bina Mandiri Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47918/jhss.v3i1.2042

Abstract

Village financial management is an important aspect in village development. However, the lack of financial supervisor capacity is often an obstacle in achieving good governance. This community service activity aims to improve the capacity of financial supervisors in Moodu Village, East Kota District. The methods used include training, mentoring, and ability evaluation. The results show a significant increase in understanding and skills in village financial management. This activity is expected to be a model for other villages in improving financial accountability.
The Influence of Behavioral Biases on Individual Taxpayer Compliance Decisions in Indonesia Judijanto, Loso; Mooduto, William Indra S.; Ambarwati, Retnoning; Herlambang, Albert
The Es Accounting And Finance Vol. 3 No. 03 (2025): The Es Accounting And Finance (ESAF)
Publisher : Eastasouth Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/esaf.v3i03.667

Abstract

This study investigates the influence of behavioral bias and financial literacy on tax compliance decisions among individual taxpayers in Indonesia. Using a quantitative approach, data were collected from 250 respondents through a structured questionnaire using a Likert scale (1–5). The analysis was conducted using SPSS version 25, with validity, reliability, and classical assumption tests confirming the robustness of the data. Multiple linear regression analysis revealed that behavioral bias has a negative and significant effect on tax compliance, indicating that cognitive distortions—such as overconfidence, loss aversion, and mental accounting—reduce the likelihood of compliance. Conversely, financial literacy has a positive and significant influence, suggesting that financially literate individuals are more likely to understand tax obligations and comply voluntarily. The regression model explains 43.2% of the variance in tax compliance decisions. These findings underscore the importance of addressing psychological barriers and enhancing taxpayer education to improve voluntary compliance in Indonesia.
INTERNALISASI EKSTERNALITAS PAJAK KARBON : TINJAUAN LITERATUR SISTEMATIS Suryati, Tri Frida; S Mooduto, William Indra
Paser Institute Of Accounting and Finance Vol. 2 No. 1 (2024): Hal 98-158
Publisher : Paser Institute Of Accounting and Finance

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

Abstract

This systematic literature review examines the internalization of carbon tax externalities by referring to scientific articles, empirical studies, theoretical frameworks, and practical insights to find effective strategies for implementing carbon tax in Indonesia. Carbon tax has been proven to be an effective instrument in reducing carbon emissions in various countries, such as Sweden, British Columbia in Canada, and the European Union. Sweden, for example, has significantly reduced per capita CO2 emissions without hindering economic growth since implementing the carbon tax in 1991 with an initial rate of around $30 per ton of CO2. British Columbia has also recorded similar success with its revenue-neutral carbon tax introduced in 2008. Nonetheless, challenges in implementing carbon taxes remain, including carbon price fluctuations and political resistance, as seen in Australia. The Indonesian government enacted two regulations related to carbon tax in 2021: Presidential Regulation No. 98 of 2021 on the Implementation of Carbon Economic Value and Law No. 7 of 2021 on the Harmonization of Tax Regulations as part of efforts to mitigate climate change. This systematic literature review highlights the importance of effective policy design and proper implementation in internalizing carbon tax externalities in Indonesia, which is crucial for achieving climate change mitigation goals.
PEMBERDAYAAN UMKM “MOTIVASI DAN INOVASI DALAM STRATEGI PEMASARAN” Darman, Darman; Mooduto, William Indra S.; Rachma, Azis; Dunggio, Titin
Community Development Journal : Jurnal Pengabdian Masyarakat Vol. 5 No. 5 (2024): Vol. 5 No. 5 Tahun 2024
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/cdj.v5i5.34665

Abstract

Kegiatan pengabdian masyarakat ini dilakukan untuk memberdayakan Usaha Mikro, Kecil, dan Menengah (UMKM) dalam konteks perekonomian lokal yang semakin berkembang. Di era digitalisasi yang pesat, UMKM menghadapi berbagai tantangan, termasuk kesulitan dalam bersaing dan memasarkan produk secara efektif. Selain itu, untuk membantu pelaku UMKM meningkatkan daya saing mereka di pasar yang semakin kompetitif dan dinamis. Metode yang digunakan dalam kegiatan ini meliputi pelatihan dan workshop yang fokus pada teknik pemasaran modern, pemanfaatan media sosial, serta manajemen bisnis yang efisien. Dalam program ini, peserta diberikan pengetahuan dan keterampilan praktis yang dapat langsung diterapkan dalam usaha mereka. Hasil dari kegiatan ini menunjukkan peningkatan signifikan dalam pengetahuan dan motivasi pelaku UMKM. Sebanyak 85% peserta melaporkan peningkatan pemahaman tentang pemasaran digital. Selain itu, kegiatan ini berhasil membangun jaringan kolaboratif antar pelaku UMKM, mendorong mereka untuk saling mendukung dan berbagi pengalaman. Dengan demikian, diharapkan UMKM tidak hanya meningkatkan kinerja usaha mereka, tetapi juga memberikan kontribusi lebih besar terhadap perekonomian lokal dan nasional.
Akuntansi Dan Artificial Intelligence: Tinjauan Literatur Yang Komprehensif Amnatia R Abdullah; William Indra S. Mooduto; Abdulrival Hartoyo; Titi Umi Kalsum Hulopi
Journal of Innovative and Creativity Vol. 5 No. 2 (2025)
Publisher : Fakultas Ilmu Pendidikan Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/joecy.v5i2.1271

Abstract

Penelitian ini menganalisis dampak penerapan Articial Intelligence (AI) dalam bidang akuntansi. Perkembangan pesat kecerdasan buatan (AI) telah mendorong transformasi signifikan dalam praktik dan sistem akuntansi. Studi ini menganalisis tren penerapan AI dalam bidang akuntansi selama periode 2021–2025, berdasarkan berbagai publikasi lintas disiplin. Hasil menunjukkan bahwa AI berperan penting dalam tiga aspek utama: pengambilan keputusan strategis, kolaborasi antara AI dan akuntan, serta integrasi dalam sistem informasi akuntansi. AI terbukti mampu meningkatkan efisiensi dan kualitas analisis data, mendukung pelaporan keberlanjutan, serta mempercepat proses audit dan akuntansi manajemen. Meskipun AI menggantikan sebagian tugas rutin, peran akuntan manusia tetap esensial dalam memberikan penilaian etis dan strategis. Integrasi AI yang efektif membutuhkan kesiapan organisasi dan peningkatan kompetensi SDM agar mampu memanfaatkan potensi teknologi ini secara optimal. Studi ini memberikan kontribusi bagi pengembangan kebijakan dan strategi implementasi AI dalam akuntansi yang lebih adaptif dan berkelanjutan.
Literatur Review: Akuntansi Digital Sebagai Game Changer Dalam Manajemen Keuangan UMKM Abdulrival Hartoyo; Nur Rizky Putri Mahadi; Amnatia Abdullah; William Indra S. Mooduto
Journal of Innovative and Creativity Vol. 5 No. 2 (2025)
Publisher : Fakultas Ilmu Pendidikan Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/joecy.v5i2.1375

Abstract

Transformasi digital telah menjadi kebutuhan mendesak bagi UMKM dalam menghadapi persaingan global yang semakin ketat. Penelitian ini bertujuan untuk menganalisis peran, dampak, tantangan, dan solusi dari penerapan akuntansi digital dalam pengelolaan keuangan UMKM. Melalui kajian literatur dan sistensis tematik dari berbagai penelitian terdahulu, ditemukan bahwa digitalisasi akuntansi berkonstribusi signifikann terhadap efisiensi operasional, peningkatan kualitas laporan keuangan, transparansi transaksi, dan pengambilan keputusan berbasis data.
THE INFLUENCE OF SERVICE QUALITY AND APPARATUS DISCIPLINE ON COMMUNITY SATISFACTION IN TUTULO VILLAGE, BOTUMOITO DISTRICT Hadjatu, Sri; Mooduto, William Indra S; Wahdah, Ghoriqna Fibahril
Jurnal Ilmu Manajemen dan Bisnis Vol. 13 No. 3 (2025): Jurnal Ilmu Manajemen dan Bisnis (JIMB)
Publisher : LP2M Universitas Bina Mandiri Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47918/jimb.v12i3.2560

Abstract

This study aims to (1) determine the influence of service quality on community satisfaction in Tutulo Village, Botumoito District, (2) determine the influence of apparatus discipline on community satisfaction in Tutulo Village, Botumoito District, and (3) determine the influence of service quality and apparatus discipline on community satisfaction in Tutulo Village, Botumoito District.The method in this study uses a quantitative approach. The population amounts to 1,534 individuals. A sampling technique was used to select the samples. The sample in the study numbered 156. Data collection techniques were conducted through observation and questionnaires.The research results show that service quality (X1) has a positive and significant effect on public satisfaction (Y). From the testing, the t-test yielded a significance value of 0.005 (<0.05) and a t-value of 2.828 (>1.975). (2) Civil Servants' Discipline (X2) also has a positive and significant effect on public satisfaction (Y). The t-test results yielded a significance value of 0.008 (<0.05) and a t-value of 2.709 (>1.975). (3) Simultaneously, service quality and civil servants' discipline have a positive and significant effect on public satisfaction. From the F-test results, a significance value of 0.001 < 0.05 and an F-count value of 7.349 > F-table 2.06 were obtained.
MAIN DUTIES AND FUNCTIONS OF THE HEAD OF ADMINISTRATION OF THE SOUTH SUWAWA HEALTH CENTER Hadja, Dewi Pusvita; William Indra S. Mooduto; Siskawaty Yahya
Jurnal Ilmu Manajemen dan Bisnis Vol. 13 No. 3 (2025): Jurnal Ilmu Manajemen dan Bisnis (JIMB)
Publisher : LP2M Universitas Bina Mandiri Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47918/jimb.v12i3.2625

Abstract

This study aims to find out the Main Duties and Functions of the Head of Administration of the South Suwawa Health Center. The approach used in this study is a qualitative approach and a descriptive type of research. The type of research that can be used is qualitative, for the data sources that can be used are primary and secondary data. Of the 3 informants who have been interviewed, namely the Head of Administration of the Health Center, the Staff of the Health Center, and one of the people around the South Suwawa Health Center. We can find out that where the Main Tasks and Functions carried out by the Head of Administration of the South Suwawa Health Center have been running well, although there are still several obstacles such as lack of manpower, but this does not make the Suwawa Health Center managers give up to carry out services as much as possible.
Co-Authors Abdul Wahab Podungge Abdullah, Amnatia R Abdulrival Hartoyo Ambarwati, Retnoning Amnatia Abdullah Anani, Siske Andi Kurniawaty Naue Danial Yunus Darman Darman Dunggio, Titin Hadja, Dewi Pusvita Hadjatu, Sri Herlambang, Albert Herlina Karim Ifta Mu’arif Daud Judijanto, Loso Kasim, Dita Aditiya Lestari, Adinda Mahadi, Nur Rizky Putri Muliyani Mahmud Musa, Farlin Rachma, Azis Rahna Juwita Hatta Era Sayi, Wilda Siskawaty Yahya Sitti Husna Djou Sri Yulianty Mozin Tahir, Andini Putri Titi Umi Kalsum Hulopi Tomy Gobel Tri Frida Suryati Wahdah, Ghoriqna Fibahril