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All Journal Jurnal Ekonomi Jurnal Mirai Management AKUNTANSI DEWANTARA YUME : Journal of Management Jambura Accounting Review Ideas: Jurnal Pendidikan, Sosial dan Budaya Economics and Digital Business Review Jurnal Simki Economic GANESHA: Jurnal Pengabdian Masyarakat Co-Value : Jurnal Ekonomi, Koperasi & Kewirausahaan JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) Al-Buhuts (e-journal) JAMBURA: JURNAL ILMIAH MANAJEMEN DAN BISNIS Economic Reviews Journal Innovative: Journal Of Social Science Research Mopolayio : Jurnal Pengabdian Ekonomi Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah RESLAJ: Religion Education Social Laa Roiba Journal
Nurharyati Panigoro
Universitas Negeri Gorontalo
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 Health Professions Industrial & Manufacturing Engineering Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Other

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Determinan Akuntabilitas Dan Transparansi Pengelolaan Dana Desa Dengan Penerapan Siskeudes Bito, Annisiah; Wuryandini, Ayu Rakhma; Panigoro, Nurharyati
Economics and Digital Business Review Vol. 5 No. 1 (2024): Agustus - January
Publisher : STIE Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/ecotal.v5i1.995

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh akuntabilitas dan transparansi melalui penerapan siskeudes. Teknik pengumpulan data menggunakan observasi dan penyebaran kuesioner kepada aparat desa. Populasi dalam penelitian ini berjumlah 94 dengan sampel sebanyak 72 aparat desa yang terdiri Sembilan desa yang tersebar di Kecamatan Kabila Bone Kabupaten Bone Bolango. Teknik pengambilan sampel menggunakan purposive sampling. Jenis penelitian kuantitatif dengan metode regresi linear berganda dan dengan pendekatan Moderated Regression Analysis (MRA). Hasil penelitian menunjukkan bahwa akuntabilitas berpengaruh positif terhadap pengelolaan dana desa, transparansi berpengaruh positif terhadap pengelolaan dana desa, akuntabilitas dan transparansi berpengaruh dan signifikan terhadap pengelolaan dana desa, interaksi antara siskeudes dan akuntabilitas terhadap pengelolaan dana desa tidak signifikan dan tidak mampu memoderasi termasuk dalam sifat homologizer moderator, interaksi antara siskeudes dan transparansi terhadap pengelolaan dana desa tidak signifikan dan tidak mampu memoderasi termasuk dalam sifat homologizer moderator.
PENGARUH BYSTANDER EFFECT DAN WHISTLEBLOWING SYSTEM TERHADAP PENCEGAHAN FRAUD PENGELOLAAN KEUANGAN DESA DENGAN PEMODERASI MORALITAS DAN SISTEM KEUANGAN DESA Wuryandini, Ayu Rakhma; Panigoro, Nurharyati
AKUNTANSI DEWANTARA Vol 8 No 2 (2024): AKUNTANSI DEWANTARA VOL. 8 NO. 2 OKTOBER 2024
Publisher : Universitas Sarjanawiyata Tamansiswa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30738/ad.v8i2.15822

Abstract

The purpose of this study was to analyze the influence of factors that influence fraud prevention in village financial management with the morality of village officials and Siskeudes as moderating variables. This type of descriptive quantitative research with the Multiple Regression Analysis (MRA) approach, the research population is nine villages spread across Kabila Bone District. Researchers will use a survey and distribute 54 questionnaires according to Permendagri number 20 of 2018, namely village apparatus as a research sample with purposive sampling as a sampling technique. The results of this study are partial bystander effect tests; whistleblowing system has no significant effect on preventing financial management fraud, Simultaneous bystander effect test and whistleblowing system have no significant effect on preventing financial management fraud, interaction between bystander effect and village apparatus morality on financial management fraud prevention is significant and able to moderate, interaction bystander effect and siskeudes on the prevention of financial management fraud is significant and able to moderate, the interaction between the whistleblowing system and the morality of village officials on the prevention of financial management fraud is insignificant and unable to moderate, the interaction between the whistleblowing system and siskeudes on the prevention of financial management fraud is significant and able to moderate.
Menguak Konsep Harga Dibalik Transaksi Ngaben Massal pada Komunitas Hindu Ni Luh Ketut Sri Widiani; Ronald S. Badu; Nurharyati Panigoro
Reslaj: Religion Education Social Laa Roiba Journal Vol. 6 No. 8 (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.v6i8.2185

Abstract

This research aims to uncover the price concept behind mass cremation transactions in the Hindu community in West Toili District, Banggai Regency, Central Sulawesi Province. This research uses qualitative research methods using an ethnomethodological approach and values in Hindu religious teachings. Data collection was carried out through direct observation, interviews and documentation. Data analysis techniques in this research start from data reduction, data presentation, indexicality, reflexivity, and drawing conclusions. The research results found that the concept of mass cremation transaction prices involves several determining factors in determining the fees paid by collectors. These factors include the level of yadnya, the number of pilots, and the type of upakara/banten that the polluters receive. The costs incurred in mass cremation are not only material (cash), but also non-material including togetherness, responsibility and sincerity. This reflects the values ​​of togetherness, responsibility and spiritual respect in the implementation of Ngaben which is based on yadnya.
Pengelolaan Persediaan Ikan Nike Oleh Pengepul Di Tempat Pelelangan Ikan (TPI) Kelurahan Tenda Kecamatan Hulonthalangi Kota Gorontalo Syafaa, Amar Bayu; Tuli, Hartati; Husain, Siti Pratiwi; Wuryandini, Ayu Rakhma; Panigoro, Nurharyati
Innovative: Journal Of Social Science Research Vol. 4 No. 5 (2024): Innovative: Journal Of Social Science Research
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/innovative.v4i5.15223

Abstract

Penelitian ini bertujuan untuk untuk mengetahui Bagaimana proses Pengelolaan Persediaan Ikan Nike Oleh Pengepul Di Tempat Pelelangan Ikan (TPI) Kelurahan Tenda Kecamatan Hulonthalangi Kota Gorontalo yang ditinjau dari tahap perencanaan, pelaksanaan dan pengendalian. Penelitian ini menggunakan metode kualitatif deskriptif, pengumpulan data mengunakan observasi, wawancara dan dokumentasi. Hasil penelitian ditemukan bahwa pengelolaan persediaan ikan nike yang dilakukan oleh pengepul di tempat pelelangan ikan (TPI) kelurahan Tenda Kecamatan Hulonthalangi Kota Gorontalo pada tahap perencanaan pengadaan persediaan ikan nike pengepul sudah optimal yaitu dengan menjalin hubungan kerja sama dengan pihak nelayan sehingga tidak sulit dalam proses penggadaan persediaan ikan nike, Pada proses pengendalian persediaan yang dilakukan oleh pengepul belum optimal, dikarenakan pengepul tidak memperhatikan proses penyimpanan ikan sehingga kualitas ikan cendrung cepat menurun yang mengakibatkan persediaan ikan nike cepat habis.
Pengaruh GGG (Good Government Governance) dan Sistem Pengendalian Internal terhadap Kinerja Pemungutan Retribusi Sampah oleh Pemerintah Kota Gorontalo: Studi Kasus Dinas Lingkungan Hidup Kota Gorontalo Alamri, Sakinah; Wuryandini, Ayu Rakma; Panigoro, Nurharyati
Economic Reviews Journal Vol. 3 No. 3 (2024): Economic Reviews Journal
Publisher : Masyarakat Ekonomi Syariah Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56709/mrj.v3i3.209

Abstract

The aim of this research is to determine the effect of implementing Good Government Governance and the Internal Control System on the performance of waste levy collection by government officials at the Gorontalo City Environmental Service. This type of research is a quantitative method using multiple linear regression analysis. In the data collection technique, researchers distributed questionnaires to all officers in the Environmental Service, where the population for this study was 80 officers. The sampling technique used was purposive sampling with a research sample of 38 respondents. The partial test results in this study show that the variable (X1) Good Government Governance has no effect on the performance of collecting waste levies, the variable (X2) Internal Control System has an effect on the performance of collecting waste levies, whereas in the simultaneous test Good Government Governance and the Internal Control System have a positive effect on the performance of waste levy collection.
Pengaruh Corporate Social Responsibility (CSR) dan Profitabilitas Terhadap Harga Saham pada Perusahaan yang Bergerak di Sub Sektor Produksi Batu Bara yang Terdaftar di BEI Tahun 2019-2022 Nursam, Isnawati; Pakaya, Lukman; Panigoro, Nurharyati
Economic Reviews Journal Vol. 3 No. 3 (2024): Economic Reviews Journal
Publisher : Masyarakat Ekonomi Syariah Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56709/mrj.v3i2.244

Abstract

This study aimed to determine the influence of Corporate Social Responsibility(CSR) and Profitability, measured by Return On Assets, on stock prices incompanies operating in the Coal Production Subsector listed on the IDX. Thisresearch was quantitative research. The population in this study was the coalindustry listed on the Indonesia Stock Exchange. The sample in this study wasobtained using purposive sampling, which is the selection of samples based onpredetermined criteria. Based on this technique, 11 samples were obtained from34 companies in the coal production subsector listed onthe Indonesia StockExchange during the 2019-2022 period. The method used was also panel dataregression analysis using the SPSS program. The results of this study indicate that(1) corporate social responsibility (CSR) has a positive and significant influenceon stock prices, (2) company profitability has no significant influence on stockprices, (3) simultaneously, corporate social responsibility (CSR) and profitabilityhave a positive and significant influence on stock prices of companies operating inthe Coal Production Subsector, with a coefficient of determination of 0.917.Thisfigure indicates that Corporate Social Responsibility and profitability explainapproximately 91.7% of the variation in stock prices of companies in the coalproduction subsector listed on the Indonesia Stock Exchange (IDX) during the2019-2022 period. Meanwhile, the influence of other variables on stock pricesis8.3%, which includes other fundamental and technical factors.Keywords: Corporate Social Responsibility (CSR),Profitability,Stock Prices.  
ANALISIS PENGELOLAAN ALOKASI DANA DESA DI DESA AYULA TILANGO KECAMATAN BULANGO SELATAN Mattoasi Mattoasi; Nurharyati Panigoro; Madjid, Suryadi
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.v19i2.3610

Abstract

Study This aim For know How management allocation of village funds contained in the village Come on Tilango based on applicable regulations _ Good regulation from center nor regulation from area . Study This use method qualitative with approach descriptive with use primary data sources obtained in a manner direct from observation and interview as well as outcome data documentation. The research results show that Village Come on Tilango Subdistrict South Bulango deep management finance village specifically management Allocation of Village Funds Already in accordance with what is stated in Regulation of the Minister of Home Affairs Number 20 of 2018 consisting from planning , implementation , administration , reporting , and accountability . As well as the government village Come on Tilango in implementation realization budget village fund allocation Already in accordance with Regulation Regent of Bone Bolango Number 60 of 2022 with prioritize implementation once priority .
Pengaruh Penerapan Digital Payment & Digital Marketing Terhadap Peningkatan Pendapatan UMKM (Studi Pada UMKM Binaan Bank Indonesia Di Kota Gorontalo): (Studi pada UMKM Binaan Bank Indonesia di Kota Gorontalo) Nur Syafira Aulia Fatihah; Muliyani Mahmud; Nurharyati Panigoro
Al-Buhuts Vol. 20 No. 1 (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.v20i1.4428

Abstract

This research aims to find out the effect of implementing digital payments and digital marketing on increasing MSME income in MSMEs assisted by Bank Indonesia in Gorontalo City. This type of research uses a quantitative approach. The population in this research is MSMEs assisted by Bank Indonesia in Gorontalo City, namely 45 MSMEs. This research uses primary data obtained directly from respondents. The population in this study was 45 MSMEs assisted by Bank Indonesia in Gorontalo City, with the criteria that will later be used as respondents, namely 2 people per MSME. Meanwhile, sampling used the Non Probability Sampling Technique with the Purposive Sampling type. The results of this research are that digital payments have no effect on increasing MSME income, while digital marketing has an effect on increasing MSME income, especially MSMEs assisted by Bank Indonesia in Gorontalo City.
Praktik Akuntabilitas dan Kompetensi Sumber Daya Manusia terhadap Fraud Pengelolaan Dana Desa Dengan Moral Sensivity Sebagai Variabel Moderasi Yuska Rahayu Djunaidi; Ayu Rakhma Wuryandini; Nurharyati Panigoro
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 6 No. 5 (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.v6i5.1613

Abstract

The aim of this research is to analyze the factors that influence Village Fund Management Fraud with Moral Sensitivity as a moderating variable. This type of research is a descriptive quantitative method with a Multiple Regression Analysis (MRA) approach. In data collection techniques, researchers used surveys and distributed questionnaires in Kabila Bone District, where the research population consisted of nine villages spread across Kabila Bone District as the coastal area of ​​Tomini Bay. The sampling technique used purposive sampling with a research sample of 72 respondents. The results of this research show that Accountability Practices have a positive effect on village fund management fraud, Human Resource Competence has an effect on village fund management fraud, accountability practices and human resource competency have an effect on village fund management fraud, moral sensitivity is unable to moderate accountability practices on village fund management fraud, and moral sensitivity is able to moderate human resource competence towards village fund management fraud and is a quasi moderator
Pengaruh Kompetensi Sumber Daya Manusia Terhadap Kualitas Laporan Keuangan di Badan Keuangan Pemerintah Daerah Provinsi Gorontalo Rizki Karim; Amir Lukum; Nurharyati Panigoro
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.v6i10.3015

Abstract

The financial statements of regional governments play a crucial role in creating accountability for local governments. Therefore, high-quality regional financial statements are needed as they can serve as a reference for policy-making and have a high level of quality for their users. This research aims to determine the influence of human resource competence on the quality of financial statements. This research employs descriptive quantitative. The sampling technique employed is purposive sampling. This research uses primary data collected by distributing questionnaires to 40 respondents involved in statement management. The data analysis technique used is simple linear regression analysis. The results indicate that human resource competence has a positive and significant influence on the quality of financial statements at the Regional Financial Agency of Gorontalo Province.
Co-Authors Alamri, Sakinah Amir Lukum, Amir Avania Putri Zalni Ayu Rakhma Wuryandini Bito, Annisiah Boby Rantow Payu Darise, Sindi Fitri Nurhayati M Harun Blongkod Kezia Rozalin Kasman Koyansow, Novianita Ladis Saleh Madjid, Suryadi Mattoasi Mattoasi Moh Adrifat Suila Muliyani Mahmud Ni Luh Ketut Sri Widiani Nilawaty Yusuf Nita Y Adju Nur Syafira Aulia Fatihah Nursam, Isnawati Pakaya, Lukman Putra Mahmud Rahayu Gonibala Rahmawaty B. Ali Rio Monoarfa Rizki Karim Ronald S. Badu Selvi Selvi Siti Nur Hasanah Asiku Siti Pratiwi Husain Sjahril Botutihe Srie Isnawaty Pakaya Syafaa, Amar Bayu Syahrul Rizky Hasan Tuli, Hartati Umin Kango Wartabone, Tirsa Anisa Wulandari Abdullah Wuryandini, Ayu Rakma Yuska Rahayu Djunaidi Yusuf, Nur Cahyanto R. Zulkifli Bokiu