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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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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.
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.
Analisis Pendapatan Objek Wisata dan Kontribusinya Terhadap Pendapatan Asli Daerah Kabupaten Bone Bolango Tahun 2020-2022 Sri Mulyani Ahmad; Ronald S. Badu; Victorson Taruh
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 5 No. 7 (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.v5i7.2249

Abstract

This research aims to analyze the level of income generated by tourist attractions in Bone Bolango Regency and to analyze the extent of the contribution of tourist attraction income levies to Regional Original Income in Bone Bolango Regency. The data source used in this research is secondary data sourced from time series data over a three year period, namely from 2020 to 2022. This research utilizes a documentation method that involves the use of secondary data, with a range of observations from 2020 to 2022. The secondary data used used comes from a report prepared by a related institution. The data analysis technique used in this research is quantitative descriptive analysis, namely by using the calculation of tourist attraction income and calculating the contribution of tourism levies to local original income using the Value Formatting method. The research results show that (1) After conducting research over the last three years, income from the Bone Bolango Regency tourist attraction has experienced stable growth. Total income during this period reached impressive figures, with an average amount during 2020 to 2022 of IDR. 674,056,515. This success reflects efforts to manage and increase the attractiveness of tourist destinations in Bone Bolango Regency. (2) After conducting research over the last three years, the contribution of tourism sector levies to the original regional income of Bone Bolango Regency has experienced fluctuations. The tourism sector managed to achieve an excellent contribution level with an average of 58.43% during 2020 to 2022. This success not only reflects the attractiveness of the Bone Bolango Regency tourist destination, but also the effectiveness of management strategies and positive engagement.
Edukasi Literasi Keuangan dan Pencatatan Keuangan Sederhana Bagi Pelaku UMKM di Desa Lauwonu Kecamatan Tilango Kabupaten Gorontalo Noholo, Sahmin; Taruh, Victorson; Ibrahim, Zumran; Wahid, Yusuf Abdul
Mopolayio : Jurnal Pengabdian Ekonomi Vol. 5 No. 1 (2025): Mopolayio : Jurnal Pengabdian Ekonomi Volume 5 Number 1 (November 2025) has bee
Publisher : Fakultas Ekonomi Universitas Negeri Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37479/mopolayio.v5i1.126

Abstract

Sektor usaha dalam hal ini UMKM berkembang begitu pesat di Indonesia, yang kemudian memainkan peran dalam pertumbuhan ekonomi. Hal ini tentunya menjadi suatu peluang jika dapat dikelola dengan baik, tetapi disisi lain hal ini juga menjadi tantangan tersendiri, dikarenakan rendahnya pemahaman pelaku terkait literasi keuangan dan pengelolaan sederhana bagi UMKM untuk menjadi lebih tangguh lagi. Adapun metode yang digunakan yaitu identifikasi masalah mitra melalui observasi dan wawancara, kemudian pelaksanaan kegiatan berbasis edukasi dan pelatihan dan monitoring serta evaluasi dengan menggunakan pendekatan diskusi dua arah dan penyeberana post-test. Hasil kegiatan PkM menunjukkan bahwa adanya peningkatan signifikan dalam pemahaman peserta mengenai konsep literasi keuangan, pengelolaan kas, serta kemampuan menyusun laporan keuangan sederhana. Peserta mulai menerapkan pencatatan transaksi harian, laporan arus kas, dan pemisahan keuangan pribadi dengan usaha. Kegiatan ini berimplikasi terhadap peningkatan transparansi dan akuntabilitas pengelolaan usaha mikro di tingkat desa, sejalan dengan prinsip good governance.
ANALYSIS OF THE COMPANY'S FINANCIAL PERFORMANCE BEFORE AND AFTER THE CONSUMER BOYCOTT CAMPAIGN (CASE STUDY OF PT. MAPB TBK) PERIOD 2022 – 2024 Victorson Taruh; Nurharyati Panigoro; Sisna Meamogu; Yusuf Abdul Wahid
Multidisciplinary Indonesian Center Journal (MICJO) Vol. 3 No. 1 (2026): Vol. 3 No. 1 Edisi Januari 2026
Publisher : PT. Jurnal Center Indonesia Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62567/micjo.v3i1.1748

Abstract

This study aims to analyze the differences in the financial performance of PT MAP Boga Adiperkasa Tbk (MAPB) before and after the consumer boycott campaign in the 2022–2024 period. The boycott campaign triggered by global geopolitical issues has an impact on the decline of the company's social legitimacy, thus affecting profitability and financial stability. The research method uses a descriptive quantitative approach through the analysis of annual financial statements processed using profitability ratios. The results show a significant downward trend in the entire profitability ratio from 2022 to 2024. In 2022, the entire ratio was in a positive condition, but declined sharply in 2023 and turned negative in 2024; NPM from 4.26% to −4.53%, ROA from 5.67% to −4.93%, ROE from 12.45% to −9.45%, and ROI from 8.37% to −4.87%. These findings indicate that boycott campaigns have a significant effect on declining profitability and show the loss of corporate social legitimacy in the eyes of the public according to the perspective of legitimacy theory.
Pengaruh Literasi Keuangan Terhadap Kinerja UMKM di Kota Gorontalo Daluta, Desi Rahman; Husain, Siti Pratiwi; Taruh, Victorson
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: 10.37905/jar.v6i2.228

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh literasi keuangan terhadap kinerja UMKM di Kota Selatan, Kota Gorontalo. Penelitian ini menggunakan metode penelitian kuantitatif. Sumber data yang digunakan dalam penelitian ini yakni menggunakan data primer yang diperoleh dari kuesioner yang disebarkan kepada populasi dalam penelitian ini yaitu seluruh UMKM yang aktif dan tercatat di Dinas Tenaga Kerja dan Koperasi Kota Gorontalo berjumlah 1.610 dengan menggunakan kriteria dengan sampel sebanyak 120. hasil dari penelitian ini menunjukkan bahwa literasi keuangan berpengaruh secara signifikan terhadap kinerja UMKM di wilayah Kota Selatan, Kota Gorontalo.
Optimalisasi Kapasitas Pengelola BUMDes Berlian Jaya Dalam Proses Manejemen Keuangan dan Pemasaran Taruh, Victorson
Jurnal Pengabdian Sosial Vol. 3 No. 7 (2026): Mei
Publisher : PT. Amirul Bangun Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59837/a5cahj29

Abstract

Kegiatan pengabdian kepada masyarakat ini bertujuan untuk mengoptimalkan kapasitas pengelola BUMDes Berlian Jaya dalam proses manajemen keuangan dan pemasaran. Permasalahan utama yang dihadapi adalah keterbatasan kemampuan sumber daya manusia dalam pengelolaan keuangan serta rendahnya strategi pemasaran yang berdampak pada belum optimalnya kinerja usaha. Metode pelaksanaan kegiatan meliputi tahapan koordinasi dan observasi, pelaksanaan edukasi dan pelatihan berbasis interaktif, serta monitoring dan evaluasi melalui pendampingan dan post-test. Hasil kegiatan menunjukkan adanya peningkatan pemahaman dan keterampilan pengelola dalam melakukan pencatatan keuangan sederhana, menyusun laporan keuangan, serta menerapkan strategi pemasaran yang lebih efektif. Hal ini didukung oleh hasil evaluasi post-test yang menunjukkan nilai rata-rata peserta sebesar 83,2 dengan kategori baik, dimana 42,9% peserta berada pada kategori sangat baik dan 57,1% pada kategori baik. Selain itu, terjadi peningkatan kinerja usaha yang ditunjukkan melalui peningkatan jumlah pelanggan dan volume penjualan. Dengan demikian, kegiatan pengabdian ini mampu memberikan kontribusi nyata dalam meningkatkan kapasitas pengelola BUMDes sehingga dapat mendorong pengelolaan usaha yang lebih profesional, kompetitif, dan berkelanjutan.
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