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All Journal Jurnal Inovasi Al-Ulum Jurnal Akuntansi Multiparadigma Jurnal Mirai Management Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Jurnal Akuntansi Aktual Management and Economics Journal (MEC-J) AKTSAR: Jurnal Akuntansi Syariah SEIKO : Journal of Management & Business Jambura Accounting Review Jurnal Tabarru': Islamic Banking and Finance PengabdianMu: Jurnal Ilmiah Pengabdian kepada Masyarakat IMANENSI: Jurnal Ekonomi, Manajemen dan Akuntansi Islam MANAZHIM Jurnal Akun Nabelo : Jurnal Akuntansi Netral, Akuntabel, Objektif International Journal of Religious and Cultural Studies Ideas: Jurnal Pendidikan, Sosial dan Budaya Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah RESLAJ: RELIGION EDUCATION SOCIAL LAA ROIBA JOURNAL Jurnal Buana Akuntansi Jurnal Paedagogy Tangible Journal GUYUB: Journal of Community Engagement Jurnal Sibermas (Sinergi Pemberdayaan Masyarakat) Economics and Digital Business Review Seminar Nasional Peningkatan Mutu Pendidikan GANESHA: Jurnal Pengabdian Masyarakat Akuntansi dan Teknologi Informasi SOSEARCH : Social Science Educational Research Assets : Jurnal Ilmiah Ilmu Akuntansi, Keuangan dan Pajak JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) Al-Buhuts (e-journal) Jurnal Ilmiah Bisnis dan Perpajakan (Bijak) SEUNEUBOK LADA: Jurnal ilmu-ilmu Sejarah, Sosial, Budaya dan Kependidikan Jurnal Pendidikan dan Pengabdian Masyarakat Journal of Applied Accounting Lingeduca: Journal of Language and Education Studies Indonesian Proceedings and Annual Conference of Islamic Education (IPACIE) Jurnal Pengabdian Masyarakat Indonesia Sejahtera Triwikrama: Jurnal Ilmu Sosial Mopolayio : Jurnal Pengabdian Ekonomi ABDI UNISAP: Jurnal Pengabdian Kepada Masyarakat Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam RESLAJ: Religion Education Social Laa Roiba Journal Jurnal Mahasiswa Akuntansi International Journal of Geography, Social, and Multicultural Education (IJGSME) Prosiding Seminar Kesehatan Nasional Sexophone Jurnal Kompetensi Ilmu Sosial International Journal of Economics, Business and Innovation Research International Journal of Economics Studies Journal of Ekonomics, Finance, and Management Studies Atestasi : Jurnal Ilmiah Akuntansi
Niswatin
Universitas Negeri Gorontalo
Religion Agriculture, Biological Sciences & Forestry Humanities Automotive Engineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Mechanical Engineering Medicine & Pharmacology Neuroscience Public Health Social Sciences Other

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Apakah kejelasan sasaran anggaran dan sistem pelaporan memengaruhi akuntabilitas pengelolaan dana desa? Ratin Ahaya; Niswatin Niswatin; Usman Usman
Akuntansi dan Teknologi Informasi Vol. 17 No. 1 (2024): Volume 17, No.1 Maret 2024
Publisher : Jurusan Akuntansi,Fakultas Bisnis dan Ekonomika,Universitas Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24123/jati.v17i1.6040

Abstract

This research aims to determine the effect of clarity of budget targets and reporting system on accountability in village fund management in village throughout Asparaga Sub-District, Gorontalo Regency. The decrease in the amount of village funds received raise concern about the village's readiness in managing these funds. This research use quantitative methods using primary data obtained from questionnaire and measured using a likert scale. The data collection technique used a research questionnaire which was distributed to village officials with a total of 60 samples in this study. The tool used in this research is SPSS 27th version (statistical program for social science). Based on the results of the t test and f test of this research, it is known that clarity of budget targets and the reporting system has an influence on the accountability of village fund management. The clearer the budget targets and reporting systems in government, will help increase accountability in village fund management.
Analisa Perancangan Sistem Informasi Keuangan Pegawai pada BASARNAS Gorontalo Anisa Larasati Panyilie; Niswatin; Ayu Rakhma Wuryandini
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 6 No. 6 (2024): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah (in Press)
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/alkharaj.v6i6.1540

Abstract

This research aims to analyze the design of the employee financial information system at BASARNAS Gorontalo and the financial reporting system mechanism that operates in accordance with Minister of Finance Regulation (PMK) No. 232/PMK.05/2022 of 2022 concerning Institutional Accounting and Financial Reporting Systems. This research uses a qualitative method with a descriptive approach using primary data sources obtained directly from the field, observations and interviews as well as documentation data. The research location is at BASARNAS Gorontalo JL. Pangeran Hidayat II, Pulubala, Kota Tengah. The results of the research conducted show that the Analysis of the Design of the Employee Financial Information System at BASARNAS Gorontalo has been carried out in accordance with the applicable Minister of Finance Regulations (PMK). And also the system that is running is in accordance with the established Financial Reporting Agency Standards. The Financial Information System Reporting Model has used the Input Sub system via the Tunkin2019 BASARNAS digital application as well as the BASARNAS Online Presence application and the Output Sub system via the SAKTI BASARNAS and DIGIT websites/links from both agencies and the Minister of Finance of Gorontalo City.
Analisa Perancangan Sistem Informasi Keuangan Pegawai pada BASARNAS Gorontalo Anisa Larasati Panyilie; Niswatin; Ayu Rakhma Wuryandini
Reslaj: Religion Education Social Laa Roiba Journal Vol. 6 No. 6 (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.v6i6.1538

Abstract

This research aims to analyze the design of the employee financial information system at BASARNAS Gorontalo and the financial reporting system mechanism that operates in accordance with Minister of Finance Regulation (PMK) No. 232/PMK.05/2022 of 2022 concerning Institutional Accounting and Financial Reporting Systems. This research uses a qualitative method with a descriptive approach using primary data sources obtained directly from the field, observations and interviews as well as documentation data. The research location is at BASARNAS Gorontalo JL. Pangeran Hidayat II, Pulubala, Kota Tengah. The results of the research conducted show that the Analysis of the Design of the Employee Financial Information System at BASARNAS Gorontalo has been carried out in accordance with the applicable Minister of Finance Regulations (PMK). And also the system that is running is in accordance with the established Financial Reporting Agency Standards. The Financial Information System Reporting Model has used the Input Sub system via the Tunkin2019 BASARNAS digital application as well as the BASARNAS Online Presence application and the Output Sub system via the SAKTI BASARNAS and DIGIT websites/links from both agencies and the Minister of Finance of Gorontalo City.
Analisis Perbandingan Kinerja Keuangan Bank di Indonesia Sebelum dan pada Saat Pandemi Covid-19: Studi Kasus pada Bank BUMN Periode 2018-2021 Fitri Azzahra Raharja; Niswatin; Ronal S. Badu
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 6 No. 6 (2024): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah (in Press)
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/alkharaj.v6i6.1609

Abstract

The quick of the Covid-19 virus across all countries, including Indonesia, has led banking in Indonesia to experience challenges in its development. In this case, Indonesia banks must maintain their financial performance as it could affect the bank health level. Financial performance analysis was used as a benchmark for assessing banking financial performance. This research aimed to analyze and examine differences in the financial performanceof State-Owned Banks (BUMN) before and during Covid-19 by using CAR, ROA, BOPO, and NPL ratios. The research employed a quantitative approach. The findings indicated a significant difference in the ROA, ratio, which meant that H2 was confirmed, and no sicnificant difference in the CAR, BOPO, and NPL ratio was found, meaning that H1, H3 and H4 in this researchweare rejected.
Pemanfaatan Teknologi Informasi Dan Sistem Pengendalian Intern Terhadap Pengelolaan Alokasi Dana Desa (Studi Kasus Kecamatan Boliyohuto Kabupaten Gorontalo) Fara Dita; Niswatin Niswatin; Usman Usman
Jurnal Ilmiah Bisnis dan Perpajakan (Bijak) Vol 4, No 2 (2022): July 2022
Publisher : University of Merdeka Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26905/j.bijak.v4i2.7805

Abstract

Tujuan dari penelitian ini adalah untuk mengetahui Pemanfaatan Teknologi Informasi dan Sistem Pengendalian Intern berpengaruh terhadap Pengelolaan Alokasi Dana Desa Di Kecamatan Boliyohuto Kabupaten Gorontalo.Jenis metode yang digunakan dalam penelitian ini adalah metode kuantitatif dengan teknik pengumpulan data menggunakan survey kuesioner. Adapun jumlah responden dalam penelitian ini sebanyak 52 responden yang terdiri dari Kepada Desa, Sekretaris Desa, Bendahara Desa, dan Badan Permusyawaratan Desa di seluruh Kecamatan Boliyohuto Kabupaten Gorontalo. Teknik analisis data dalam penelitian ini adalah analisis kuantitatif deskriptif dengan menggunakan uji t statistik, uji f statistik, dan uji koefisien determinasi (R Square) dengan menggunakan IBMSPSS 16 for windows. Berdasarkan hasil penelitian menunjukkan bahwa Pemanfaatan Teknologi Informasi berpengaruh secara persial senilai 58.9%, dan Sistem Pengendalian Intern berpengaruh secara persial sebesar 58.5%. kemudian secara simultan Pemanfaatan Teknologi Informasi dan Sistem Pengendalian Intern berpengaruh positif dan signifikan terhadap Pengelolaan Alokasi Dana Desa di kecamatan Boliyohuto Kabupaten Gorontalo dengan nilai determinan sebesar 56.4% sedangkan sisanya sebesar 43.6% dijelaskan oleh variabel lain yang tidak diteliti dalam penelitian ini. Kata Kunci: Pemanfaatan Teknologi Informasi, Sistem Pengendalian Intern Pengelolaan Dana Desa Klafisikasi JEL : M4
PERILAKU PENGUSAHA MIKRO BETAWI PERANTAUAN TERHADAP COST REDUCTION Niswatin Niswatin; Sahmin Noholo; Hartati Tuli; Ayu R Wuryandini
Jurnal Akuntansi Multiparadigma Vol 8, No 3 (2017): Jurnal Akuntansi Multiparadigma
Publisher : Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (560.742 KB) | DOI: 10.18202/jamal.2017.12.7064

Abstract

Abstrak: Perilaku Pengusaha Mikro Betawi Perantauan terhadap Cost Reduction. Penelitian ini mencoba mengungkap makna cost reduction dalam perspektif pengusaha mikro Betawi perantauan. Fenomenologi digunakan sebagai metode dalam penelitian ini. Penelitian ini menemukan bahwa pengusaha mikro Betawi perantauan memaknai cost reduction sebagai cara menghemat biaya untuk menghasilkan produk. Mereka berupaya menjaga keberlangsungan usaha dengan mempertimbangkan aspek pelanggan. Selain itu, eksistensi usaha juga dilakukan dengan menjunjung tinggi nilai kebudayaan Betawi, Gorontalo, dan agama Islam. Hal ini ditemukan ketika mereka meyakini bahwa tidak semua konten pengeluaran dapat diartikan sebagai biaya yang harus dihindarkan atau dilakukan efisiensi. Abstract: The behavior of the Overseas Betawi Micro Entrepreneur to Cost Reduction. This research tried to reveal the meaning of cost reduction in the perspective of Betawi overseas micro entrepreneurs. Phenomenology was used as a method in this study. This research found that Betawi micro entrepreneurs perceive cost reduction as a cost-saving way to produce the product. They strive to maintain business continuity by considering the customer aspect. In addition, the existence of business is also done by upholding the value of Betawi culture, Gorontalo, and Islam religion. This has been found when they believe that not all expenditure content can be interpreted as cost-avoided or efficiency.
DULAHU SEBAGAI MODEL PENGANGGARAN UNIVERSITAS BERBASIS BUDAYA GORONTALO Niswatin Niswatin; Nilawaty Yusuf
Jurnal Akuntansi Multiparadigma Vol 14, No 2 (2023): Jurnal Akuntansi Multiparadigma (Agustus 2023 - Desember 2023)
Publisher : Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/ub.jamal.2023.14.2.28

Abstract

Abstrak – Dulahu sebagai Model Penganggaran Universitas Berbasis Budaya GorontaloTujuan Utama – Penelitian ini bertujuan untuk mendesain model penganggaran di Universitas berbasis nilai budaya Gorontalo.  Metode – Penelitian ini menggunakan metode deskriptif kualitatif. Iinforman penelitian adalah pejabat, akademisi, sosiolog, dan budayawan.Temuan Utama – Penelitian ini menemukan tiga nilai dari tiga belas nilai yang diimplementasikan dalam setiap tahapan penganggaran. Nilai tersebut adalah dulohupa (musyawarah), heluma (mufakat), dan huyula (gotong royong). Model dulahu (matahari) yang diinternalisasi nilai islam kasih (atiolo) dan sayang (toliango) digunakan untuk mewujudkan penganggaran yang penuh keikhlasan.Implikasi Teori dan Kebijakan – Penelitian ini menawarkan model penganggaran universitas berbasis nilai kearifan lokal Gorontalo. Hasil penelitian dapat memberikan kontribusi bagi universitas dalam mewujudkan good university governance.Kebaruan Penelitian – Penelitian ini menggali nilai budaya Gorontalo untuk dijadikan dasar dalam model penganggaran universitas. Abstract – Dulahu as a University Budgeting Model Based on Gorontalo CultureMain Purpose – This research aims to design a budgeting model at the University based on Gorontalo cultural values.Method – This research uses a qualitative descriptive method. Research informants are officials, academics, sociologists, and cultural figures.Main Findings – This research found three out of thirteen values implemented in each budgeting stage. These values are "dulohupa" (deliberation), "heluma" (consensus), and "huyula" (cooperation). The "dulahu" (sun) model, which internalizes the Islamic values of love ("atiolo") and compassion ("toliango"), is used to realize budgeting that is full of sincerity.Theory and Practical Implications – This research offers a university budgeting model based on Gorontalo's local wisdom values. The research results can contribute to universities in realizing good university governance.Novelty - This research explores Gorontalo cultural values to serve as a basis for the university budgeting model.
Pelaksanaan Posyandu Balita Sebagai Upaya Peningkatan Kesehatan Dini Restuningtyas; Dwi Febriyanti; Erma Amalia; Haya Mutmainah Qalbi Az-Zahra4; Muhammad Rohman Al Hasan; Niswatin Niswatin; Septa Katmawanti
Prosiding Seminar Kesehatan Nasional Sexophone 2021
Publisher : Universitas Negeri Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Saat ini di Indonesia masih menghadapi tingginya angka kematian ibu dan anak, yang diakibatkan oleh permasalahan gizi, penyakit infeksi, serta masalah kehamilan. Penurunan angka kematian ibu dan balita cenderung melambat dalam 10 tahun terakhir ini. Dalam menghadapi masalah yang terkait dengan kesehatan pada balita tersebut, salah satu jenis pemberdayaan masyarakat seperti Pos Pelayanan Terpadu (Posyandu) memegang peranan yang penting dalam memberikan pelayanan dalam memberikan pelayanan kesehatan dasar kepada balita. Pemberdayaan masyarakat dibidang kesehatan merupakan sebuah upaya pengembangan sikap, pengetahuan dan perilaku masyarakat agar mampu untuk menangani masalah kesehatan yang akan dihadapi. Tujuan penelitian ini untuk mengetahui peranan pelaksanaan posyandu balita terhadap upaya dalam peningkatan kesehatan. Penulisan artikel ini menggunakan metode studi literatur dengan menggunakan artikel jurnal dan berita online peneliti dapatkan melalui pangkalan data ilmiah seperti Google Engine dengan bahasa Indonesia. Hasil dari artikel ini menunjukkan bahwa adanya beberapa faktor yang mempengaruhi posyandu dalam hal peningkatan kesehatan pada balita.
Pengaruh Dukungan Atasan dan Pelatihan Terhadap Kegunaan Sistem Akuntansi Keuangan Daerah: Studi Kasus pada Badan Keuangan Provinsi Gorontalo Dinna Karolina; Niswatin; Hapsawati Taan
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.v6i8.2378

Abstract

This research aims to determine the influence of support from superiors and training on the Regional Financial Accounting System in the Agency Gorontalo Province Finance. The type of method used in this research is a quantitative method with data collection techniques using a questionnaire survey. The number of respondents in this study was 66 respondents consisting of PNS and PTT in the fields of secretariat, revenue and accounting. budget and development of regional finances, assets and treasury. The tool used in this research uses multiple linear regression analysis. Based on the results of this research, it is known that support from superiors and training have a positive and significant effect on the regional financial accounting system in the Gorontalo Province financial agency.
Motivational Dynamics as Mediation: The Influence of Leadership and Organizational Culture on Employee Performance Niswatin, Niswatin; Soelistya, Djoko
MANAZHIM Vol 6 No 1 (2024): FEBRUARI
Publisher : Manajemen Pendidikan Islam STIT Palapa Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36088/manazhim.v6i1.4516

Abstract

This research was conducted to examine things that influence the influence of leadership and organizational culture on employee performance through motivation as an intervening mediation in banking companies. The type of research used in this research is quantitative research with the population and sample in this research being company employees totaling 65 respondents. The results of the research show that leadership and work culture do not have a positive and significant direct influence, while leadership and work culture have a positive and significant direct influence, and motivation has a positive and significant direct influence, as well as the indirect influence of leadership and work culture on performance. through motivation it has a positive influence and motivation is full mediation. Therefore, seeing the importance of motivation as mediation, companies must always pay attention to employees in providing direct and indirect allowance facilities.
Co-Authors A. Buato, Mardlia Abdurrahman, Nur Sellawati Agung Prasetyo Amu Ahmad, Hainun Putri Y. Aldiwanto Landali Aldiwanto Landali Ali Imron Ambo, Rizal Amelia Moki Amelia Moki Amir Lukum, Amir Andi Yusniar Mendo Anggit Athoillah Hilmy Anisa Larasati Panyilie Anwar, Fatur S. Aprilia Umrah Daud Ardi Wiranata Moogangga ARDIANSYAH, ALEN Arsyad, Nur Fadilah Asnimawati, Asnimawati Ayu R Wuryandini Ayu Rakhma Wuryandini Badu, , Ronald S. Bahsuan, Siti Aisyah Bumulo, Frahmawati Busa, Sri Wulandari Putri Cahyati, Cici Damayanti, Erika Selphie Dewi Indrayani Hamim Dilapanga, Yana Dini Restuningtyas Dinna Karolina Djoko Soelistya Durrotun Nafisah Dwi Febriyanti Erma Amalia Fadila Nurul Zalsabila FARA DITA Fatmawaty Damity Fitri Azzahra Raharja Friska Talib Gani, Nadia Saputri Hajiku, Faradila Halid, Ni’Ma Nurbait Hapsawati Taan Hartono Hartono Haya Mutmainah Qalbi Az-Zahra4 Helmiyanto Abas Hiola, Yustina Ika Julianti Syahbudin Ikrar Afandi Imran R Hambali Istikomah Ivan R. Santoso Ivan Rahmat Santoso Jonathan, Bouyea Joshua, Wang Kartika Fatmawati Pausther Karunia Rahman Khozin, Nurwildan Tsalits Khumaidi Kolopita, Lisa Findi Rahayu Kusnul Khotimah La Ode Rasuli La Ode Rasuli La Ode Rasuli Listiani, Intan Dwi Maharani Mahdalena Mahdalena Mahdalena Mahdalena Mardlia A. Buato Marzuqi, Muhammad Ilyas mattoasi mattoasi Mevia, Nia Ayu Meyko Panigoro Moch. Zakki Mubarok Muh. Fachrul Ilmi Jibu Muhamad Abdul Latif Muhamad Rifki Botutihe Botutihe Uno Muhammad Amir Arham Muhammad Fadli Mantali Muhammad Rohman Al Hasan Muliyani Mahmud Nadira S. Sidik Nashrun Jauhari, Nashrun Nilawaty Yusuf Nismawati Ali Nuansa Bayu Segara Nur Ainun Nisya Mohi Nur Fadilah Arsyad Nurhayati Panigoro Olatapa, Mohamad Yuda Pakaya, Lukman Pausther, Kartika Fatmawati Polamolo, Nita Setiandini Prastiyono, Hendi Raflian Datau Rahmatika, Resty Rasuli, La Ode Ratin Ahaya Rianti Daud Rily Pilomonu Ronal S. Badu Ronald S. Badu Rosyida, Shela Zaimatur Roy Hasiru Ruyani, Fawza Sahmin Noholo Salma, Afin Naila Salwaa Ardhiah Mohamad Septa Katmawanti, Septa Setyasih, Iya Setyawan, Katon Galih Siti Pratiwi Husain Stiawan, Agung Sugiantoro Sugiantoro Suhardin Buhungo Suraiya, Ratna Syarwani Canon Tahir, Rivaldi Tanti Taha Maya Taseman, Taseman Tika Chandrika Lestary Tine, Nurul Alam F. Titi Umi Kalsum Hulopi Titi Umi Kalsum Hulopi Tri Handayani Amaliah Tuli, Hartati Tulie, Fatin Tri Juniarti Usman Usman Usman Victorson Taruh Wiji Lestari Suwanto Zakaria, Sri Nursintia Zulkifli Bokiu