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All Journal Jambura Accounting Review JSAP : Journal Syariah and Accounting Public Sustainable : Jurnal Akuntansi MUQADDIMAH: Jurnal Ekonomi, Manajemen, Akuntansi dan Bisnis
Yuwin Ali
universitas muhammadiyah gorontalo
Economics, Econometrics & Finance

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ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI TINGKAT PENDAPATAN PETANI PADI DI DESA PONE Yuwin Ali; siskawati latawa
JSAP : Journal Syariah and Accounting Public Vol 1, No 2 (2018): Desember 2018
Publisher : Program Studi Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31314/jsap.1.2.1-11.2018

Abstract

This study aims to obtain an overview of the factors that influence the income level of rice farmers. The research method uses a quantitative type. The results of the study simultaneously (F test) there is a positive and significant effect of variable land area, selling price and production amount on farmer income, meaning that the height of land area, selling price and production affect the high and low income of lowland rice farmers
Analisis Efektivitas dan Efisiensi Penyerapan Anggaran Pada BAPPELITBANGDA Kabupaten Gorontalo Nur Ain Saba Nur Ain Saba; Yuwin Ali; Mentari Ariesta Iyonu
SUSTAINABLE Vol 6 No 1 (2026): Volume 6, No. 1, Mei 2026
Publisher : UMSurabaya Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30651/stb.v6i1.30804

Abstract

This study aims to determine the effectiveness and efficiency of budget absorption at the Regional Budget Research and Development Agency (Bapelitbangda) of Gorontalo Regency during the 2020-2024 period using the effectiveness and efficiency ratio of regional spending. The method used is a mixed method sequential explanatory model. Based on the results of the study, the average effectiveness of budget absorption is 87.62%, which is considered quite effective but has not reached the minimum standard of 90%. Meanwhile, the average efficiency of budget absorption is 114.13%, categorized as inefficient, indicating that the budget is still wasteful because the value is above 100%. This is caused by several factors, namely inadequate budget planning and limited human resources, especially the number and technical competence. To address this, Bapelitbangda strives to improve the quality of planning through evaluation, strengthening and improving employee competency, and optimizing the budget management system to accelerate the process and increase the effectiveness and efficiency of budget absorption.
Analisis Faktor-faktor yang Mempengaruhi Kualitas Laporan Keuangan pada Badan Keuangan Provinsi Gorontalo Lukfiah Irwan Radjak; Yuwin Ali; Fitriyanty Djafar
Jambura Accounting Review Vol. 7 No. 1 (2026): Jambura Accounting Review - February - Juli 2026
Publisher : Program Studi S1 Akuntansi Jurusan Akuntansi, Fakultas Ekonomi Universitas Negeri Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37479/jar.v7i1.198

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh Sistem Pengendalian Internal dan Standar Akuntansi Pemerintahan terhadap Kualitas Laporan Keuangan pada Badan Keuangan Provinsi Gorontalo dengan menggunakan pendekatan kuantitatif dan analisis regresi linear berganda melalui uji validitas, reliabilitas, asumsi klasik, uji t, uji F, dan koefisien determinasi. Hasil penelitian menunjukkan bahwa secara parsial maupun simultan kedua variabel berpengaruh signifikan terhadap Kualitas Laporan Keuangan dengan nilai signifikansi di bawah 0,05 dan kontribusi sebesar 78,10%. Kebaruan penelitian ini terletak pada pengujian simultan kedua variabel dalam satu model empiris pada konteks pemerintah daerah di Provinsi Gorontalo serta pengukuran besaran kontribusinya. Secara teoretis, temuan ini memperkuat teori akuntabilitas publik, pengendalian internal, dan kepatuhan standar, sedangkan secara kebijakan mengimplikasikan perlunya penguatan sistem pengendalian internal, peningkatan kompetensi aparatur, serta konsistensi penerapan standar akuntansi untuk mewujudkan tata kelola keuangan daerah yang transparan dan akuntabel.
The Influence of Transparency and Village Financial Accountability on Village Fund Management in Bajo Village, Liang District Novianti Helman; Yuwin Ali; Dharmawaty S. Makur
MUQADDIMAH: Jurnal Ekonomi, Manajemen, Akuntansi dan Bisnis Vol. 4 No. 3 (2026): Jurnal Ekonomi, Manajemen, Akuntansi dan Bisnis
Publisher : LP3M INSTITUT KH YAZID KARIMULLAH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59246/0ccnnw72

Abstract

Transparent and accountable village fund management represents a fundamental principle of good village governance and plays an important role in supporting effective local development. A quantitative approach was employed to examine the influence of transparency and village financial accountability on village fund management in Bajo Village, Liang District. Data were collected through questionnaires distributed to 45 respondents consisting of village officials, members of the Village Consultative Body (BPD), community leaders, and community representatives. Data analysis was conducted using multiple linear regression supported by validity, reliability, and classical assumption tests. The findings reveal that transparency has a positive and significant effect on village fund management, with a significance value of 0.000 and a regression coefficient of 0.451. Financial accountability also demonstrates a positive and significant effect, with a significance value of 0.001 and a regression coefficient of 0.372. Simultaneously, transparency and accountability significantly influence village fund management, as indicated by a significance value of 0.000 and a coefficient of determination (R²) of 0.621. These results indicate that greater information disclosure, timely reporting, and stronger financial responsibility contribute to more effective, efficient, and accountable village fund management practices. Nevertheless, limitations related to public access to financial information and the administrative capacity of village officials remain important challenges that require continuous improvement to strengthen governance quality and ensure sustainable village development.
Analisis Efektivitas Penggunaan Dana Bos dalam Laporan Keuangan Sekolah Al-Ishlah Kota Gorontalo Mohamad Abdullah; Yuwin Ali; Mentari Ariesta Iyonu
MUQADDIMAH: Jurnal Ekonomi, Manajemen, Akuntansi dan Bisnis Vol. 4 No. 2 (2026): Jurnal Ekonomi, Manajemen, Akuntansi dan Bisnis
Publisher : LP3M INSTITUT KH YAZID KARIMULLAH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59246/j44gam36

Abstract

This research evaluates the effectiveness of School Operational Assistance (BOS) fund utilization at Al-Ishlah School, Gorontalo City, using a descriptive qualitative approach. The management of BOS funds has successfully supported operational expenses, educational accessibility, and learning quality improvements in accordance with the Ministry of Education and Culture Regulation Number 8 of 2020. Nevertheless, field findings indicate that the effectiveness indicator of timeliness remains suboptimal due to a 2-3 month delay in fund disbursement from the central government, which directly impacts the postponement of priority programs and financial reporting schedules. Overall, the other three indicators—accuracy of measurement, cost calculation, and target accuracy—have been effectively implemented through priority-based planning and disciplined monitoring. To mitigate these disbursement delays, the school is encouraged to strengthen internal fund allocation mechanisms, while the government is urged to streamline the bureaucratic system of fund distribution to ensure the continuity of educational operations.
Co-Authors Dharmawaty S. Makur Fitriyanty Djafar Lukfiah Irwan Radjak Mentari Ariesta Iyonu Mohamad Abdullah Novianti Helman Nur Ain Saba Nur Ain Saba siskawati latawa