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All Journal Jurnal Pelangi Ilmu Jurnal Mirai Management Syntax Literate: Jurnal Ilmiah Indonesia SEIKO : Journal of Management & Business Jambura Accounting Review Jurnal Buana Akuntansi Jurnal Sibermas (Sinergi Pemberdayaan Masyarakat) Economics and Digital Business Review Al-Buhuts (e-journal) Inisiatif: Jurnal Ekonomi, Akuntansi Dan Manajemen Mopolayio : Jurnal Pengabdian Ekonomi Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam RESLAJ: Religion Education Social Laa Roiba Journal Ardhi: Jurnal Pengabdian dalam Negri Jurnal Mahasiswa Akuntansi Karya Nyata: Jurnal Pengabdian Kepada Masyarakat Journal of Ekonomics, Finance, and Management Studies International Journal of Economics and Management Research
Victorson Taruh
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Journal : Al-Kharaj: Jurnal Ekonomi, Keuangan

 1 
Pengaruh Akuntabilitas dan Transparansi Terhadap Kinerja Keuangan dengan Konsep Value for Money pada Dinas PUPR Kabupaten Bone Bolango Moh. Rizki Usman; Mattoasi; Victorson Taruh
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 6 No. 9 (2024): 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.v6i9.2664

Abstract

The aim of this research is to determine the effect of accountability and transparency on financial performance with the Value for Money concept in the Bone Bolango Regency PUPR service, both partially and simultaneously. Type The type of method used in this research is a quantitative method with data collection techniques using questionnaire surveys and observation. The number of respondents in this research was 63 respondents consisting of Service Heads, Secretaries, Treasurers and all PUPR service employees of Bone Bolango Regency. The results of this research show that accountability and transparency towards financial performance with the Value for Money concept in the Bone Bolango Regency PUPR service have an effect both partially and simultaneously with a determinant value of 62.9% while the remaining 37.1% is explained by other variables not studied. in this research.
Pengaruh Kompetensi dan Independensi Terhadap Efektivitas Audit Internal Serta Dampaknya pada Tata Kelola Pemerintah yang Baik: Studi Pada Inspektorat Kota Gorontalo Sriwahyuni Yusup; Usman; Victorson Taruh
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 6 No. 9 (2024): 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.v6i9.2678

Abstract

This research aims to determine the influence of competency and independence on the effectiveness of internal audit and its impact on good government governance (Study at the Gorontalo City Inspectorate). The type of method used in this research is a quantitative method with data collection techniques using primary data. The number of samples in this research is 56 samples in 2020-2022. The tool used in this research uses Path Analysis.The results of this research show that competence and independence have a positive and significant effect on the effectiveness of internal audit through good government governance.
Analisis Perbedaan Kinerja Keuangan Pemerintah Daerah Kabupaten Gorontalo antara Sebelum dan Saat Pandemi COVID-19 Periode 2017-2022 Muhammad Farhan Ali; Nilawaty Yusuf; Victorson Taruh
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 6 No. 10 (2024): 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.v6i10.3059

Abstract

This study aimed to test the differences in the financial performance of the Gorontalo Regency local government before and during the COVID-19 pandemic. This research employed a quantitative method. The population in this study was the Financial Statements of the Gorontalo Regency Government for the period 2017-2022. The sampling used was purposive sampling, where sample members were selected deliberately according to the research objectives and specific criteria. The data source used was secondary data, specifically budget realization reports. The sample consisted of 24 quarterly reports in the form of LRA for the period 2017-2022. The data collection technique used was documentation. Additionally, the data analysis methods employed was inferential statistical analysis. The results of the study show no difference in the financial performance of the Gorontalo Regency local government before and during the COVID-19 pandemic in terms of independence ratio, PAD (Local Own-Source Revenue) effectiveness, efficiency, operational expenditure, and capital expenditure ratios.
Co-Authors Abdilah, Sri Yuyun Achawati, Sitti Alegre, Christina Lee Alipok, Asitriani Amir Lukum, Amir Ayu Rakhma Wuryandini Fristi Nanda Wilanda Hamidah, Amalia Harun Blongkod Ida Ayu Putu Sri Widnyani Lukman Pakaya Mahdalena Mahdalena Mattoasi Mattoasi, Mattoasi Moh. Rizki Usman Moha, Sri Wiwin A. Mohamad Rendy Ismaii Mohammad Taufik Muhammad Farhan Ali Mustika Nilawaty Yusuf Oktavia, Sinta Raissa, Alya Rio Monoarfa Risnanda Saefullah Al Chaedar Ronald S. Badu Samuda, Wulan Ramadhanty Santi Harun Sholeha, Khusniatus Siti Fatmawati Djafar Sri Mulyani Ahmad Sriwahyuni Yusup Suaib, Anggy Sukma Thalib, Anisya Wulandari Titi Umi Kalsum Hulopi Tri Handayani Amaliah Tuli, Hartati Usman Usman , Usman Usman Usman Widia, Komang Darma Zulkifli Bokiu