Article Per Year (5 Year)
p-Index From 2021 - 2026
4.999
P-Index
This Author published in this journals
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
Unknown Affiliation
Religion Agriculture, Biological Sciences & Forestry Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Industrial & Manufacturing Engineering Law, Crime, Criminology & Criminal Justice Medicine & Pharmacology Public Health Social Sciences Other

Published : 39 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 39 Documents
Search

 1   2   3   4 
Analisis Studi Kelayakan Bisnis Badan Usaha Milik Desa Di Ombulodata: Sukma; Bokiu, Zulkifli; Taruh, Victorson
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
Mediasi Penerapan Community Based Tourism pada Pengaruh Kunjungan Wisata Terhadap Pendapatan Masyarakat di Objek Wisata Pantai Kabila Bone Usman, Usman; Mattoasi, Mattoasi; Taruh, Victorson
Al-Buhuts Vol. 20 No. 2 (2024): 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.v20i2.4900

Abstract

Gorontalo is known as one of the provinces rich in natural beauty, especially in the marine tourism sector. The philosophy of life of its people who combine custom with sharia and uphold the values of local wisdom makes it even more attractive to tourists. The purpose of this study is to evaluate the impact of tourist visits and the application of the Community Based Tourism model on the level of community income. The research method used is quantitative, with data collection through questionnaires. The sampling technique used purposive sampling and as many as 86 respondents. Statistical data analysis used in this study is non-parametric with Partial Least Squares - Structural Equation Model (PLS-SEM) with SmartPLS Version 04 software application. The results of this study indicate that tourist visits have a positive and significant effect on community income at Bone Bolango beach tourism objects, tourist visits have a positive and significant effect on the application of the community-based tourism model at Bone Bolango beach tourism objects, the application of the community-based tourism model has a positive and significant effect on community income at tourist objects and tourist visits have a positive and significant effect on community income through the application of the Community Based Tourism model at Bone Bolango beach tourism objects.
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.
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 Ibrahim, Zumran 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 Sahmin Noholo 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 Wahid, Yusuf Abdul Widia, Komang Darma Zulkifli Bokiu