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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 Economics and Digital Business Review Al-Buhuts (e-journal) Inisiatif: Jurnal Ekonomi, Akuntansi Dan Manajemen Mopolayio : Jurnal Pengabdian Ekonomi Jurnal Pengabdian Sosial 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 Multidisciplinary Indonesian Center Journal Journal of Ekonomics, Finance, and Management Studies International Journal of Economics and Management Research
Victorson Taruh
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Religion Agriculture, Biological Sciences & Forestry Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Engineering Environmental Science Industrial & Manufacturing Engineering Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Other

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Inovasi Olahan Ikan Tuna menjadi Bakso Ikan bagi Pelaku Usaha Kuliner di Pariwisata Pantai Desa Botutunuo Victorson Taruh; Lukman Pakaya
Inisiatif: Jurnal Ekonomi, Akuntansi dan Manajemen Vol. 4 No. 2 (2025): April : Inisiatif : Jurnal Ekonomi, Akuntansi dan Manajemen
Publisher : Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/inisiatif.v4i2.3781

Abstract

Gorontalo as a province that includes the Tomini Bay area, makes this area have residents who use the sea as a livelihood. Botutunuo Village as one of the nine villages located in Kabila Bone sub-district, Bone Bolango Regency, has its own attraction as a village located on the coast of the Tomini Bay area. Not only as fishermen, many culinary business actors use this coastal area as a place for beach tourism businesses. The service team saw the great potential of marine products obtained by fishermen, one of which was tuna. This community service aims to increase the income of culinary business actors, namely MSMEs who have stalls around the tourist area of Botutunuo village and share the knowledge of the service team in processing tuna into fish balls. The enthusiasm of culinary business actors in Botutunuo Village is illustrated by the attraction of the participants in listening and seeing the direct practices demonstrated by the service team. The results of this service are expected to be able to encourage increasing the income of fishermen and MSME culinary business actors in Botutunuo village to sell their goods to tourists who visit coastal tourist sites and help improve the welfare of the village community to increase their economic income.
Edukasi Pengelolaan Keuangan Sederhana untuk Usaha Kecil pada Kelompok Nelayan Taruh, Victorson; Yusuf, Nilawaty; Hulopi, Titi Umi Kalsum
Mopolayio : Jurnal Pengabdian Ekonomi Vol. 4 No. 1 (2024): Mopolayio : Jurnal Pengabdian Ekonomi Volume 4 Number 1 (November 2024) has bee
Publisher : Fakultas Ekonomi Universitas Negeri Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37479/mopolayio.v4i1.101

Abstract

Pengelolaan keuangan merupakan salah satu praktik yang harus di terapkan oleh pelaku usaha. Pengelolaan keuangan yang baik akan memberikan dampak positif seperti kepastian usaha dimasa mendatang. Setiap tahun jumlah pelaku usaha kecil mengalami peningkatan. Sebagai upaya membantu para pelaku usaha untuk merencanakan dan mengelola keuangan dengan baik maka melalui kegiatan pengabdian ini dilakukan edukasi kepada para pelaku usaha mikro. Metode yang digunakan adalah dengan beberapa tahapan. Pertama melakukan analisis situasi dengan berkunjung dan berdialog Bersama pemilik lapak. Selanjutnya menentukan materi yang akan disampaikan sesuai dengan kondisi pada saat analisis situasi dan terakhir menyampaikan materi kepada peserta kegiatan. Hasil yang diperoleh setelah kegiatan ini menunjukkan bahwa para peserta sudah paham dengan perencanaan keuangan usaha dan sudah bisa menerapkan pencatatan keuangan usaha secara sederhana yang kedepannya akan sangat membantu keberlangsungan usaha yang mereka jalankan. Hasil evaluasi menunjukkan bahwa 80% dari peserta yang hadir sudah memahami dan menerapkan pencatatan dan pengelolaan keuangan secara sederhana.
Analisis Penerapan Akuntansi Pada Usaha BUMDES Sholeha, Khusniatus; Tuli, Hartati; Taruh, Victorson
Jambura Accounting Review Vol. 6 No. 1 (2025): Jambura Accounting Review - February 2025
Publisher : Program Studi S1 Akuntansi Jurusan Akuntansi, Fakultas Ekonomi Universitas Negeri Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37905/jar.v6i1.140

Abstract

Basis akuntansi yang digunakan oleh BUMDes Markisa untuk melakukan pencatatan pada laporan keuangan untuk setiap kegiatan yang ada di BUMDes yaitu dengan menggunakan basis akrual (Accrual basis). Adapun tujuan dari penelitian ini yaitu menganalisis penerapan akuntansi pada BUMDes di Desa Olele Kec. Kabila Bone Kab. Bone Bolango. Jenis penelitian ini menggunakan penelitian kualitatif deskriptif, adapun teknik pengumpulan data yang digunakan pada penelitian ini adalah teknik wawancara dan dokumentasi. Hasil penelitian yang dilakukan oleh penulis, Badan Usaha Milik Desa (BUMDes) menunjukkan laporan keuangan pada tahun 2022 dan 2023 sudah membuat jurnal umum, buku besar, laporan laba rugi, neraca saldo, laporan perubahan modal, dan laporan arus kas yang sesuai dengan SAK-ETAP akan tetapi ada beberapa laporan keuangan yang dibuat oleh BUMDes masih menggunakan model laporan keuangan yang biasa dibuat oleh koperasi. BUMDes Markisa tidak mencatat beban gaji karyawan pada laporan laba rugi akan tetapi dicatat pada rekap bagi hasil BUMDes Markisa pada laporan keuangannya melakukan dua pencatatan yaitu, pencatatan secara manual dan secara konputerisasi dengan menggunakan aplikasi APPAK. laporan keuangan yang dibuat oleh BUMDes Markisa diatur oleh AD/ART
Pengaruh Faktor Demografi dan Insentif Pajak terhadap Tingkat Kepatuhan Wajib Pajak Kendaraan Bermotor Thalib, Anisya Wulandari; Tuli, Hartati; Taruh, Victorson
SEIKO : Journal of Management & Business Vol 6, No 2 (2023): July - December
Publisher : Program Pascasarjana STIE Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/sejaman.v6i2.4287

Abstract

Penelitian ini didasarkan pada permasalahan masih kurangnya kepatuhan wajib pajak kendaraan bermotor yang dapat dilihat dari banyaknya wajib pajak yang terjerat razia maupun door to door serta besarnya angka tunggakan pajak. Beberapa faktor yang berkorelasi dengan kepatuhan wajib pajak yaitu faktor demografi dan insentif pajak sehingga penelitian ini bertujuan untuk mengetahui pengaruh usia, gender, tingkat pendidikan, tingkat penghasilan, jenis pekerjaan, status pernikahan dan insentif pajak terhadap tingkat kepatuhan wajib pajak kendaraan bermotor di Kantor Samsat Kota Gorontalo. Jenis penelitian adalah penelitian kuantitatif dengan teknik pengumpulan data menggunakan data primer berupa kuesioner yang disebarkan langsung kepada wajib pajak yang terdaftar di Kantor Samsat Kota Gorontalo. Hasil penelitian ini menunjukkan bahwa secara parsial usia, gender, tingkat pendidikan dan insentif pajak berpengaruh signifikan terhadap kepatuhan wajib pajak kendaraan bermotor, sementara tingkat penghasilan, jenis pekerjaan dan status pernikahan tidak berpengaruh signifikan terhadap kepatuhan wajib pajak kendaraan bermotor. Hasil pengujian secara simultan menunjukkan bahwa usia, gender, tingkat pendidikan, tingkat penghasilan, jenis pekerjaan, status pernikahan dan insentif pajak berpengaruh sebesar 44,4%. terhadap tingkat kepatuhan wajib pajak kendaraan bermotor. Sementara sisanya 55,6% dipengaruhi oleh variabel lain yang tidak diteliti dalam penelitian ini. Kata Kunci: faktor demografi; insentif pajak; kepatuhan wajib pajak
Sosialisasi Pentingnya Kepatuhan Perpajakan PBB-P2 bagi Masyarakat Desa Oluhuta Lukman Pakaya; Victorson Taruh
Karya Nyata : Jurnal Pengabdian kepada Masyarakat Vol. 2 No. 2 (2025): Juni : Karya Nyata : Jurnal Pengabdian kepada Masyarakat
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62951/karyanyata.v2i2.1466

Abstract

Regional Regulation no. 1 of Bone Bolango Regency in 2024 concerning regional taxes and regional levies states in article 3 concerning PBB-P2 that Rural and Urban Land and Building Tax is a type of district/city tax, so that the Government has the authority to collect Land and Building Tax, especially the Urban sector. The phenomenon found by the servants in the field was complaints from village officials regarding the failure of village programs to run according to expectations because assistance had been provided to the community. The lecture and discussion method of this activity was carried out in one core program activity carried out at the Oluhuta village office in October 2022 which was carried out face-to-face and there was direct interaction with participants, namely Individual Taxpayers (WP OP) of the Oluhuta village community after students conducted field observations related to the data needed before the implementation of the core activity. Door to Door Assistance Method: This method is carried out by students after participants receive material related to the socialization of the importance of PBB-P2 tax compliance. This activity is carried out for one week after the core activity. The results of this community service activity are that the government is expected to involve the private sector in conducting in-depth studies on sources of local revenue, including how to manage them by involving research and assessment institutions and collaborating with universities to carry out activities for village communities.
Analisis Kinerja Keuangan Perusahaan Asuransi yang Terdaftar di Bursa Efek Indonesia Menggunakan Rasio Early Warning System dan CAGR Raissa, Alya; Yusuf, Nilawaty; Taruh, Victorson
Economics and Digital Business Review Vol. 6 No. 2 (2025)
Publisher : STIE Amkop Makassar

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

Abstract

Penelitian ini bertujuan untuk menganalisis kinerja keuangan pada perusahaan asuransi yang terdaftar di BEI berdasarkan rasio early warning system dan melihat pertumbuhan tahunan rata-rata (CAGR) kinerja keuangan tersebut. Variabel penelitian ini adalah rasio early warning system dan CAGR. Populasi penelitian ini adalah seluruh perusahaan asuransi yang terdaftar di BEI tahun 2019-2023 sebanyak 18 perusahaan. Sedangkan sampel penelitian ini adalah VINS, LPGI, AHAP, ASJT, ASDM, TUGU, MTWI, dan AMAG dengan teknik pengambilan sampel purposive sampling. Pengumpulan data dengan menggunakan teknik dokumentasi. Analisis data bersifat deskriptif kuantitatif dengan melibatkan perhitungan data laporan keuangan tahunan dari perusahaan asuransi periode 2019-2023 menggunakan rasio early warning system. Kemudian dilakukan perhitungan CAGR dari kinerja keuangan tersebut. Hasil penelitian menunjukkan bahwa rasio yang cenderung berada dalam kategori kurang baik adalah rasio retensi sendiri. Kemudian pada rasio tingkat kecukupan dana, rasio underwriting, dan rasio retensi sendiri terdapat beberapa perusahaan yang memiliki CAGR negatif sehingga berpotensi turun ataupun semakin menjauhi batas minimal. Pada rasio beban klaim dan rasio likuiditas, beberapa perusahaan memiliki CAGR positif sehingga berpotensi melewati batas maksimal.
Edukasi Literasi Sistem Informasi Akuntansi Demi Kesiapan Kerja Mahasiswa Taruh, Victorson
Mopolayio : Jurnal Pengabdian Ekonomi Vol. 4 No. 3 (2025): Mopolayio : Jurnal Pengabdian Ekonomi Volume 4 Number 3 (July 2025) has been of
Publisher : Fakultas Ekonomi Universitas Negeri Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37479/mopolayio.v4i3.111

Abstract

Di era digitalisasi, akuntansi tidak lagi hanya berkutat pada pencatatan manual, tetapi telah berkembang dengan dukungan teknologi informasi. Sistem Informasi Akuntansi (SIA) menjadi bagian penting dalam operasional bisnis modern. Dinamika yang terjadi dilapangan terkait perkembangan teknologi dan profesi akuntan menjadi sebuah tantangan baru bagi perguruan tinggi yang memiliki peran penting dalam melahirkan dan meluluskan para tenaga atau akuntan muda yang akan bekerja pada bidang akuntansi. Tujuan dari pengabdian ini adalah memberikan edukasi sistem informasi akuntansi bagi mahasiswa untuk kesiapan kerja. Metode yang digunakan ditempuh dengan beberapa tahapan yaitu observasi dan analisis situasi, persiapan dan pelaksanaan melalui metode ceramah, dengan peserta adalah mahasiswa jurusan akuntansi. Hasil pengabdian menunjukkan bahwa sudah memahami terkait sistem informasi akuntansi dan beberapa software akuntansi yakni accurate, SAP, MYOB. yang menjadi modal bagi mahasiswa nanti apabila sudah lulus dan akan masuk dalam dunia kerja.
Pengaruh Penerapan Sistem Akuntansi dan Kompetensi Sumber Daya Manusia Terhadap Kualitas Laporan Keuangan Daerah: Studi Kasus pada Badan Keuangan dan Aset Daerah Kabupaten Gorontalo Armiati; Amir Lukum; Victorson Taruh
Reslaj: Religion Education Social Laa Roiba Journal Vol. 6 No. 9 (2024): RESLAJ: Religion Education Social Laa Roiba Journal 
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/reslaj.v6i9.2568

Abstract

Regional government financial statements play a crucial role in developing regional government accountability. Thus, it must be quality as it will determine its possibility to be a reference of policy-making and beneficial for its users. This research aims to determine the influence of implementing an accounting system and human resource competency on the quality of regional financial statements at the Regional Financial and Asset Agency of Gorontalo Regency. This research uses a descriptive quantitative. The samples were determined through purposive sampling. This research uses primary data by distributing questionnaires to 41 respondents who manage financial statements. Then, the data are analyzed using multiple linear regression. The results showed that 1) the accounting system has a positive and significant influence on the quality of financial statement, 2) human resource competence has a positive and insignificant influence on the quality of financial statement, and 3) the accounting system and human resource competence simultaneously have a significant influence on the quality of financial statement at the Gorontalo Regency Regional Financial and Asset Agency.
Analisis Penentuan Harga Pokok Produksi dan Harga Pokok Penjualan pada Usahatani Jagung di Desa Owalanga Kecamatan Bongomeme Santi Harun; Tri Handayani Amaliah; Victorson Taruh
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 5 No. 4 (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.v5i4.2090

Abstract

This research aims to find out how the analysis determines the cost of production and cost of goods sold in Owalanga Village, Bongomeme District. This research uses a qualitative approach with descriptive methods. The sample in this study was 30 people. Data collection uses observation, interviews and documentation. Data analysis techniques use reduction, data presentation, and conclusion verification. The results of this research show that corn production is one of the main commodities that makes a significant contribution to the local economy. Based on the research results, there are several factors that influence the cost of production. (1) The majority of farmers in Owalanga Village, Bongomeme District use the NK 212 seed type. (2) The basic production costs of corn farming in Owalanga Village, Bongomeme District consist of variable costs and labor wage costs. The biggest variable cost is the purchase of NK 212 corn seeds for Rp. 600,000 per bag, and for one planting season with a land area of ​​1 hectare, 4 bags of seeds are needed. Thus, the total cost required for corn seeds in one hectare of planting season is IDR 2,400,000. (3) Labor costs in corn farming refer to the total expenditure incurred by farmers to pay salaries or rewards to workers involved in corn farming activities. These costs involve compensation for various types of work, including planting, maintaining, and harvesting corn crops. The largest cost for labor wages in corn production in Owalanga Village is land clearing costs of IDR 900,000 for 3 workers with a planting area of ​​1 ha.
Pengaruh Kompetensi Aparatur Desa dan Sistem Pengendalian Intern Terhadap Kualitas Pelaporan Keuangan Desa Serta Dampaknya pada Pengelolaan Dana Desa Sebagai Variabel Intervening: Studi Empiris Kecamatan Kabila Bone Kabupaten Bone Bolango Provinsi Goronta Fristi Nanda Wilanda; Usman; Victorson Taruh
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 5 No. 6 (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.v5i6.2162

Abstract

This research aims to determine the influence of village apparatus competency and internal control systems on the quality of village financial reporting and its impact on village fund management in Kabila Bone District, Bone Bolango Regency, Gorontalo Province. This research uses quantitative research methods. The data collection technique used in this research is primary data obtained from questionnaires distributed to the village head, Secretary, Head of Finance, Head of Planning, Village Consultative Body (BPD) and all Hamlet Heads in each village in Kabila Bone District, Bone Bolango Regency. The data analysis technique in this research is descriptive statistics with inner model and outer model tests using Partial Least Squares - Structural Equation Model (PLS-SEM). Based on the results of this research, it shows that the competence of village officials has a positive and significant effect on the quality of village financial reporting with a significance level of 0.0038<0.05, so hypothesis I is accepted. The competency of village officials has a positive and significant effect on village fund management with a significance level of 0.0008<0.05, so hypothesis II is accepted. Village fund management has a positive and significant effect on the quality of village financial reporting with a significance level of 0.0064<0.05, so hypothesis III is accepted. The internal control system has a negative and insignificant effect on the quality of village financial reporting with a significance level of 0.9468>0.05, so hypothesis IV is rejected. The internal control system has a positive and significant effect on village fund management with a significance level of 0.0077<0.05, so hypothesis V is accepted. The competency of village officials has a positive and significant effect on the quality of village financial reporting through village fund management with a significance of 0.0289<0.05, so hypothesis VI is accepted. The internal control system has a negative and insignificant effect on the quality of village financial reporting through village fund management with a significance of 0.0831>0.05, so hypothesis VII is rejected.
Co-Authors Abdilah, Sri Yuyun Achawati, Sitti Alegre, Christina Lee Alipok, Asitriani Amir Lukum, Amir Ayu Rakhma Wuryandini Daluta, Desi Rahman Fristi Nanda Wilanda Hamidah, Amalia Harun Blongkod Ibrahim, Zumran Ida Ayu Putu Sri Widnyani Komang Darma Widia 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 Nurharyati Panigoro Oktavia, Sinta Raissa, Alya Rio Monoarfa Risnanda Saefullah Al Chaedar Ronald S. Badu Sahmin Noholo Samuda, Wulan Ramadhanty Santi Harun Sholeha, Khusniatus Sisna Meamogu Siti Fatmawati Djafar Siti Pratiwi Husain Sri Mulyani Ahmad Sriwahyuni Yusup Suaib, Anggy Thalib, Anisya Wulandari Titi Umi Kalsum Hulopi Tri Handayani Amaliah Tuli, Hartati Usman Usman , Usman Usman Usman Wahid, Yusuf Abdul Yusuf Abdul Wahid