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All Journal Jurnal Teknik Jurnal Akuntansi Multiparadigma Jurnal Mirai Management Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Management and Economics Journal (MEC-J) SEIKO : Journal of Management & Business JURNAL PENDIDIKAN TAMBUSAI YUME : Journal of Management Jambura Accounting Review PengabdianMu: Jurnal Ilmiah Pengabdian kepada Masyarakat IMANENSI: Jurnal Ekonomi, Manajemen dan Akuntansi Islam Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Jurnal Buana Akuntansi Economics and Digital Business Review GANESHA: Jurnal Pengabdian Masyarakat Oikos - Nomos : Jurnal Kajian Ekonomi dan Bisnis JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) Al-Buhuts (e-journal) Society: Jurnal Pengabdian Masyarakat JAMBURA: JURNAL ILMIAH MANAJEMEN DAN BISNIS International Journal of Tourism and Hospitality in Asia Pasific Journal of International Conference Proceedings Sewagati: Jurnal Pengabdian Masyarakat Indonesia Padma: Jurnal Pengabdian Kepada Masyarakat Innovative: Journal Of Social Science Research Journal of Applied Accounting Jurnal Pengabdian Masyarakat Indonesia Sejahtera JURNAL PENGABDIAN TEKNIK INDUSTRI Mopolayio : Jurnal Pengabdian Ekonomi Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Jurnal Mahasiswa Akuntansi Civic Education Law and Humaniora : Jurnal Pengabdian Masyarakat Terintegrasi Multidisciplinary Indonesian Center Journal Atestasi : Jurnal Ilmiah Akuntansi Jurnal Simki Economic Harmoni Economics: International Journal of Economics and Accounting
Nilawaty Yusuf
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Faktor-faktor yang Mempengaruhi Kinerja Sistem Informasi Akuntansi pada Rumah Sakit Umum Daerah Bumi Panua Kabupaten Pohuwato Suaib, Anggy; Yusuf, Nilawaty; Taruh, Victorson
Jurnal Mahasiswa Akuntansi Vol 4 No 2 (2025): JAMAK: Jurnal Mahasiswa Akuntansi (September)
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/jamak.v4i2.355

Abstract

Tujuan penelitian ini bertujuan untuk mengetahui seberapa besar pengaruh dukungan manajemen puncak, keterlibatan pemakai, program pendidikan dan pelatihan terhadap kinerja sistem informasi akuntansi pada Rumah Sakit Umum Bumi Panua Kabupaten Pohuwato. Populasi dalam penelitian ini adalah aparat Rumah Sakit & Pasien Bumi Panua Kabupaten Pohuwato dengan sampel berjumlah 40 responden. Pengujian ini dilakukan dengan metode analisis deskriptif menggunakan Software Program Statical Product dan SPSS versi 21. Hasil penelitian ini membuktikan bahwa (1) Dukungan Manajemen Puncak berpengaruh positif dan signifikan terhadap Kinerja Sistem Informasi Akuntansi Pada Rumah Sakit Bumi Panua Kabupaten Pohuwato; (2) Keterlibatan Pemakai berpengaruh positif dan signifikan terhadap Kinerja Sistem Informasi Akuntansi Pada Rumah Sakit Bumi Panua Kabupaten Pohuwato; (3) Program Pendidikan Dan Pelatihan berpengaruh negative dan tidak signifikan terhadap Kinerja Sistem Informasi Akuntansi Pada Rumah Sakit Bumi Panua Kabupaten Pohuwato
Pengaruh Kompetensi Aparat Desa dan Pemanfaatan Teknologi Informasi terhadap Akuntabilitas Pengelolaan Dana Desa (Studi Kasus di Kecamatan Banggai Kabupaten Banggai Laut) Abdilah, Sri Yuyun; Yusuf, Nilawaty; Taruh, Victorson
Jurnal Mahasiswa Akuntansi Vol 4 No 2 (2025): JAMAK: Jurnal Mahasiswa Akuntansi (September)
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/jamak.v4i2.357

Abstract

Penelitian ini bertujuan untuk mengetahui Pengaruh Kompetensi Aparat Desa Dan Pemanfaatan Teknologi Informasi Terhadap Akuntabilitas Pengelolaan Dana Desa (Studi Kasus Di Kec. Banggai Kab. Banggai Laut. Metode penelitian yang digunakan adalah metode kuantitatif deskriptif. Jumlah sampel dalam penelitian ini sebanyak 70 data ditentukan berdasarkan Purposive Sampling. Jenis data yang digunakan adalah data primer yang diperoleh dari hasil penyebaran kuisioner kepada aparat desa di Kecamatan Banggai Laut. Teknik analisis data yang digunakan dalam penelitian ini adalah analisis regresi linier berganda dengan uji parsial (uji t) dan uji simultan (uji F) menggunakan SPSS. Hasil penelitian menunjukan bahwa: (1) Kompetensi aparat desa berpengaruh positif dan signifikan terhadap pengelolaan dana desa, (2) Pemanfaatan teknologi informasi berpengaruh positif dan signifikan terhadap Pengelolaan dana desa, (3) Kompetensi aparat desa dan pemanfaatan tekonologi informasi secara simultan berpengaruh terhadap pengelolaan dana desa.
Sadaqah Financial Management and Accounting Practices in a Community Niswatin; Nilawaty Yusuf; Ayu Rakhma Wuryandini; Amaliah, Tri Handayani
Atestasi : Jurnal Ilmiah Akuntansi Vol. 6 No. 1 (2023): March
Publisher : Pusat Penerbitan dan Publikasi Ilmiah, FEB, Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57178/atestasi.v6i1.593

Abstract

The present work delves into the financial management practice and accounting of sadaqah a association. It relied on an Islamic ethnomethodological approach. The research informants are the administrators and members of the association. The study found that the financial planning, collection, distribution and financial reporting of sadaqah was carried out simultaneously at night every 15th of the month of AD in different locations with a balance policy of less than two hundred and fifty thousand rupiah. Sadaqah collection is carried out in a closed booth and its distribution involves a minimum of two witnesses. study offers the need for the concept of social organizational financial accountability based on Islamic values. The research results also provide input for social organizations in the transparency of financial reporting.
Does the Actualization of Cultural Insights in the Accounting Curriculum Contribute to Students' Perceptions of Ethics? Amaliah, Tri Handayani; Pakaya, Lukman; Noholo, Sahmin; Niswatin, Niswatin; Yusuf, Nilawaty; Mattoasi, Mattoasi; Damity, Fatmawaty
Atestasi : Jurnal Ilmiah Akuntansi Vol. 7 No. 2 (2024): September
Publisher : Pusat Penerbitan dan Publikasi Ilmiah, FEB, Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57178/atestasi.v7i2.597

Abstract

This study examines the effect of culture-based accounting models on students' perceptions of ethics. This study used an experimental method using a post-test-only group design. Participants in this study were accounting students of Gorontalo State University in two classes of Business Ethics and Accountant Profession courses. The participants were classified into an experimental group (25 students) and a control group (16 students). This research proves that the integrated accounting learning model of cultural insights shapes students' perceptions of ethics. The results showed a significant difference between the perception of experimental group participants and control group participants. This is due to the different treatments given to the experimental group, which include cultural stimuli in the learning process of business ethics and the accountant profession, and not caused by differences between groups before the experiment. The results of this study also show that the influence of the integrated accounting learning process of cultural insights on students' perceptions of ethics is greater than the influence of differences between individuals on students' perceptions of ethics.
Analisis Biaya Kualitas Dalam Peningkatan Kualitas Produk Pada UMKM PIA Mutiara Kota Gorontalo Purnamasari, Purnamasari; Monoarfa, Rio; Panigoro, Nurhayati; Yusuf, Nilawaty; Mahmud, Muliyani
Innovative: Journal Of Social Science Research Vol. 4 No. 4 (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.v4i4.15041

Abstract

Penelitian ini bermaksud dalam menganalisis dan melihat efisiensi biaya kualitas dalam upaya meningkatkan kualitas produk pada UMKM PIA Mutiara Kota Gorontalo. Metode yang dipakai yakni metode studi kasus dan sampel pada riset ini ialah laporan keuangan khususnya laporan biaya kualitas pada Pia Mutiara Kota Gorontalo dari tahun 2020 sampai 2022. Hasil penelitian menunjukkan bahwa dari hasil perhitungan biaya kualitas barang melalui pemeriksaan rencana keuangan dan pengakuan biaya nilai transaksi Pia dari tahun 2020 sampai dengan tahun 2022 menunjukkan bahwa rencana pengeluaran lebih besar dari hasil. Jadi bisa dikatakan, pengakuan proporsi nilai pengeluaran untuk transaksi Pia di UMKM Pia Mutiara Kota Gorontalo sudah mahir. Sejak pelaksanaan perencanaan biaya kualitas rencana keuangan yang dilakukan oleh organisasi telah benar-benar terbentuk. Dengan demikian, maka biaya kualitas yang diterapkan di UMKM Pia Mutiara Kota Gorontalo mempunyai pengaruh yang efisien dan efektif dalam upaya peningkatan kualitas produk. Kata Kunci : Kualitas Biaya dan Kualitas Produk
Analisis Penerapan Akuntansi Pertanggungjawaban dalam Pengelolaan Dana Hibah di Lembaga Kesejahteraan Sosial Ummu Syahidah Gorontalo Abdullah, Yulianti; Nilawaty Yusuf; Ronald S. Badu
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.v19i2.3547

Abstract

This study aimed to assess the extent to which accountability accounting is applied in the management of grant funds at the Ummu Syahidah Social Welfare Institution. The research method employed was descriptive qualitative. Data collection was carried out using observation, interviews, and documentation studies techniques. The Result of the study revealed that the implementation of responsibility accounting in the management of grant funds at the Ummu Syahidah Social Welfare Institution adhered to the requirements for responbility accounting and the interpretation of Financial Accounting Standars (ISAK 35), particularly in terms of organizational structure, planning/budgeting,implementation/control which were found to be properly implemented. However, the institution has yet to carry out cost classification/acoount code preparation and presentation of financial reports. Therefore, it is recommended that the institutions optimize the fulfilment of grant management requirements to establish trust among all paties
Studi Etnometodologi Tentang Penerapan Biaya Pernikahan Gorontalo dalam Adat Tolobalango dan Dutu Nur Ainun Nisya Mohi; Niswatin; Nilawaty Yusuf
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.v6i5.2166

Abstract

This research aims to determine the implementation of Gorontalo wedding costs in Tolobalango and Dutu customs. This research method uses qualitative research methods with an ethnomethodological study approach. Data collection methods were carried out by means of interviews, observation and documentation in the form of notes, photos and recordings. The research location is in Hulonthalangi District, Tenda Village, Gorontalo City. The research results show that there are accounting values ​​contained in Tolobalango and Dutu customs. This is proven by the existence of actions to minimize costs because in this research the two customs were carried out together. This indicates that costs are not just about generating profit or income, but also have important value when viewed from a cultural perspective. And it shows that there are expenses incurred in this wedding ceremony, including: 1) traditional costs, 2) operational costs. Customary fees consist of 1) Tonggu fees; 2) Dingo Fee; 3) Maharru fees; 4) Bungalow Fee. Operational costs consist of 1) Clothing Costs; 2)Makeup Fees; 3)Henna Cost; 4) Catering Costs; 5) Host Fee. The Tolobalango and Dutu traditional processions also contain family values, the value of love and the value of trust.
Blue Accounting dan Wirausaha Teripang Laut: Studi Kasus di Desa Torosiaje, Kecamatan Popayato, Kabupaten Pohuwato Helton Wira Nugraha R.A Umar; Nilawaty Yusuf; Muliyani Mahmud
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 6 No. 8 (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.v6i8.2188

Abstract

This research aims to find forms of Blue Accounting practices in sea cucumber entrepreneurs (Case Study in Torosiaje Village, Popayato District, Pahuwato Regency). This research uses descriptive qualitative methods, data collection uses observation, interviews and documentation. Based on the research results, it can be stated that sea cucumber entrepreneurs in Torosiaje Village have implemented the principles of Blue Accounting where the fishing community and sea product collectors focus on sea cucumbers, starting from cultivating sea cucumbers naturally by avoiding catching young sea cucumbers or too small can help ensure that they have a chance to reproduce before being caught. So Blue Accounting has a big impact on sea cucumber entrepreneurship, where the big impact of Blue Accounting itself can be seen from how it helps sea cucumber entrepreneurs monitor and manage sea cucumber stocks in a sustainable manner and run businesses by prioritizing the environment as an asset in their business activities.
Analisis Kredit Macet dalam Menentukan Kebijakan Restrukturisasi Ibnu Hadi Bidja; Sahmin Noholo; Nilawaty Yusuf
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.v6i9.2245

Abstract

This research aims to find out how bad credit is resolved by credit restructuring at BRI Central Unit. This research uses descriptive qualitative research methods. The data source used in this research is primary data obtained from interviews and secondary data obtained from the agency, namely Bank BRI Central Unit. Data collection methods were carried out using observation, interviews and documentation methods. Based on the research results, it shows that resolving bad credit or problematic credit in the BRI Central Unit implements a restructuring policy as an effective and efficient way to reduce the level of bad credit. BRI Central Unit creditors have carried out credit restructuring in accordance with applicable banking laws and internal bank regulations. In settlement using the restructuring method, the creditor adheres to the conditions issued by BI, in accordance with the provisions regarding credit restructuring was first regulated in Bank Indonesia Directors’ Decree No. 31/150/KEP/DIR dated 12 November 1998 concerning Credit Restructuring which was later changed to Bank Indonesia Regulation No. 2/15/PBI/2000 concerning Credit Restructuring
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.
Co-Authors Abdilah, Sri Yuyun Abdullah, Yulianti Agung Prasetyo Amu Aldiwanto Landali Alfi Sahri Remi Baruadi Alinti, Fikri Aliyah Quieta Derek Alya Ainiyah Basri S. Alya Raissa Amir Lukum, Amir Amu, Agung Prasetyo Anwar, Fatur S. Ardi Wiranata Moogangga Ardi Wiranata Moogangga Armansyah Alipok Ayu Rakhma Wuryandini Ayub Domili Bahsuan, Siti Aisyah Bilatula, Rahmawati Damity, Fatmawaty Derek, Aliyah Quieta Dewi Indrayani Hamim Dirman Dirman Fatmawaty Damity Fitriyanti Panua Gani, Nadia Saputri Gumohung, Mohammad Ramdhan Hajiku, Faradila Hamzah, Wulandari M. Hasan, Mohamad Fitri Hawa Pobi Helton Wira Nugraha R.A Umar Hiola, Yustina Ibnu Hadi Bidja Indri Fitriyani Mahmud Irwan Wunarlan Kasmiaty I. Mustapa Lilis Safitri Djafar Makalalag, Nabila Martosono, Sinta Nur Mala S. Mattoasi Mattoasi Mosii, Sartika Muhammad Akbar S. Kau Muhammad Fadli Mantali Muhammad Farhan Ali Muliyani Mahmud Mustika Mustika Nadira S. Sidik Nina Atrina Kudusia Niswatin Noventiana Mohi Nur Ainun Nisya Mohi Nur Fadilah Arsyad Nur Fadillah Panigoro Nur Sabriani Kaaba Nurharyati Panigoro Nurhayati Panigoro Nurul Fadilla Mopangga Nurul Fatinah Nur’Ain Husa Octavia Hulkiba Olatapa, Mohamad Yuda Pakaya, Lukman Panigoro, Nurhayati Pongoliu, Yayu Isyana D. Pratiwi, Iis PURNAMASARI, PURNAMASARI Putri Patricia Lausupu Rifka Abdullah Rio Monoarfa Ronald S. Badu Sahmin Noholo Salsabillah Dukalang Sania Fitri Talib Shintia Humairah Putri Ibrahim Siti Muslihah Siti Muslihah Siti Nurholizah Mardjoen Siti Pratiwi Husain Sri Novita Sidu Suaib, Anggy Sultan A.A.F. Rizqi Tania Islamey Jahja Tirsa Anisa Wartabone Titi Umi Kalsum Hulopi Titi Umi Kalsum Hulopi Tri Handayani Amaliah Tuli, Hartati Victorson Taruh Victorson Taruh Wafiq Aziza Nurasfitri Wartabone, Tirsa Anisa Yahya Usman Yayu Isyana D. Pongoliu Zakaria, Sri Nursintia Zulkifli Bokiu