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All Journal Jurnal Mirai Management Jambura Accounting Review Jurnal Sibermas (Sinergi Pemberdayaan Masyarakat) Economics and Digital Business Review Al-Buhuts (e-journal) Jurnal Ilmiah Akuntansi Keuangan dan Bisnis Mopolayio : Jurnal Pengabdian Ekonomi Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Ardhi: Jurnal Pengabdian dalam Negri Jurnal Mahasiswa Akuntansi
Victorson Taruh
Universitas Negeri Gorontalo
Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Industrial & Manufacturing Engineering Medicine & Pharmacology Public Health Social Sciences Other

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Analisis Studi Kelayakan Bisnis Badan Usaha Milik Desa Di Ombulodata: Sukma; Zulkifli Bokiu; Victorson Taruh
Al-Buhuts Vol. 19 No. 2 (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.v19i2.3573

Abstract

The purpose of this study was to determine the feasibility of establishing a business selling and buying dry shelled corn and selling agricultural needs. This type of research is a descriptive quantitative method with data collection techniques using primary data and secondary data using observation and interview methods. The data analysis technique used in analyzing the data in this study is non-financial in terms of marketing in terms of marketing mix strategy including product, price, distribution, and promotion. Whereas in the financial or financial aspects, data analysis techniques will be used in the form of calculations using the Payback Period (PP), Net Present Value (NPV), Internal Rate of Return (IRR) and Profitability Index (PI) methods. Based on the analysis of the marketing and financial aspects of the buying and selling of corn and the business of selling agricultural needs, the optimistic, moderate and pessimistic versions are feasible to run
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

Abstract

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

Abstract

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.
Pengaruh Kualitas Sumber Daya Manusia dan Regulasi Perpajakan Terhadap Tingkat Kepatuhan Wajib Pajak Kendaraan Bermotor Studi Kasus Pada Samsat Kabupaten Boalemo Provinsi Gorontalo Nurwila Olii; Mattoasi Mattoasi; Victorson Taruh
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

Penelitian ini bertujuan untuk menganalisis pengaruh kualitas sumber daya manusia dan regulasi perpajakan terhadap tingkat kepatuhan wajib pajak kendraan bermotor. Studi kasus pada samsat kabupaten boalemo provinsi gorontalo menggunakan metode Kuantitaf. Data dikumpulkan melalui Kuesioner. Proses pengumpulan data menggunakan teknik purposive sampling atau sampel dalam kriteria tertentu yakni masyarakat yang sudah membayar pajak dengan total sampel 104 responden di Kabupaten Boalemo. Teknik analisis data dalam penelitian ini menggunakan statistical package for the social sciences (SPSS). Hasil penelitian menunjukan bahwa kualiats sumber daya manusia tidak berpengaruh terhadap kepatuhan wajib pajak kendraan bermotor. Regulasi perpajakan berpengaruh terhadap tingkat kepatuhan wajib pajak kendraan bermotor dan secara simultan juga berpengaruh.
Co-Authors Amalia Hamidah Amir Yunus Anggelina Tambuwun Aprilia Umrah Daud Harun Blongkod Komang Darma Widia Mahdalena Mahdalena mattoasi mattoasi Mattoasi Mattoasi Mustika Nilawaty Yusuf Niswatin Novrianti Supu Nurwila Olii Pakaya, Lukman Rio Monoarfa Savira Aulia Monoarfa Sinta Oktavia Sukma Sutya Rauf Tuli, Hartati Usman Zulkifli Bokiu