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All Journal KOLEGIAL : Jurnal Manajemen, Bisnis, dan Akuntansi Ekopem: Jurnal Ekonomi Pembangunan Jurnal Bisnis dan Manajemen (JBM) Jurnal Applied Research in Management and Business Jurnal Ekonomi Bisnis dan Akuntansi Jurnal Manajemen Toba: Journal of Tourism, Hospitality, and Destination Journal of Economic, Business, and Administration JEBA Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Trending: Jurnal Manajemen dan Ekonomi
Fibriyanti S. Lakoro
Universitas Bina Mandiri Gorontalo
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Social Sciences Other

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PENERAPAN AKUNTANSI RUMAH TANGGA SEBELUM DAN SETELAH MASA PANDEMI COVID-19 DI KECAMATAN TILAMUTA KABUPATEN BOALEMO Sukrianto Sukrianto; Fibriyanti S. Lakoro
Jurnal Ilmiah MEA (Manajemen, Ekonomi, & Akuntansi) Vol 6 No 3 (2022): Edisi September - Desember 2022
Publisher : LPPM STIE Muhammadiah Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (701.611 KB) | DOI: 10.31955/mea.v6i3.2402

Abstract

Tujuan penelitian adalah untuk mengetahui penerapan akuntansi rumah tangga sebelum dan setelah masa pandemi Covid-19 di Kecamatan Tilamuta Kabupaten Boalemo. Metode penelitian yang dapat digunakan dalam penelitian dengan jenis penelitian kualitatif dengan pendekatan fenomenologi. Teknik pengumpulan data dilakukan dengan observasi, wawancara dan dokumentasi. Teknik analisis data yang digunakan adalah teknik kualitatif menggunakan pendekatan fenomenologi. Hasil penelitian yang diperoleh adalah penerapan akuntansi rumah tangga sebelum masa pandemi Covid-19 dapat dikelola dengan baik terutama penganggaran rumah tangga, perencanaan keuangan yang dilakukan dengan terukur, pencatatan keuangan yang memang masih sederhana tapi dikelola dengan baik dan pertanggungjawaban keuangan yang berbasis kebutuhan rumah tangga baik dan sehat. Hanya saja penerapan akuntansi setelah masa pandemi Covid-19 membuat beberapa rumah tangga mengalami kesulitan baik penganggaran, perencanaan, pencatatan dan pengambilan keputusan yang dilakukan setiap hari.
THE PROSPECTS OF VILLAGE OWNED ENTERPRISES DEVELOPMENT IN IGIRISA VILLAGE, PAGUYAMAN DISTRICT BOALEMO REGENCY Roni Saidi; Ikram Muhammad; Fibriyanti S. Lakoro
Journal of Economic, Business, and Administration (JEBA) Vol. 3 No. 4 (2022): Journal of Economics, Business and Administration (JEBA)
Publisher : LP2M Universitas Bina Mandiri Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47918/jeba.v3i3.419

Abstract

The objectives of this research are (1) to find out the prospect of Village Owned Enterprises development (BUMDes) in Girisa Village, Paguyaman District, Boalemo Regency. (2) To determine the supporting and inhibiting factors of Village Owned Enterprises development (BUMDes) in Girisa Village, Paguyaman District, Boalemo Regency. (3) To find out the efforts made to overcome obstacles of Village Owned Enterprises development (BUMDes) in Girisa Village, Paguyaman District, Boalemo Regency.The research method used descriptive research with a qualitative approach. The data analysis technique used SWOT analysis. SWOT analysis is used to analyze prospects of Village Owned Enterprises development in Girisa Village, Paguyaman District, Boalemo Regency.The research results showed that (1) The prospect of Village Owned Enterprises development (BUMDes) in Girisa Village, Paguyaman District, Boalemo Regency which is considered not running optimally because gradually in the short-, medium- and long-term prospects have not been fulfilled. (2) The supporting factor for good cooperation between the Village Government and the high interest and interest of the community, while the inhibiting factor is the lack of BUMDes budget. Lack of competent BUMDes managers. The existence of a similar business where the presence of other parties from outside makes a business. Lack of promotion of BUMDes to the community and managers who do not have an entrepreneurial spirit. (3) Efforts made to overcome obstacles have minimal planning both short term and long term. There needs to be organizing so that a good organization can help BUMDes Bangkit Bersama be able to run well. Have good controlling (supervision). And have actuating (implementation), which is able to run well.
EFEKTIVITAS MANAJEMEN KREDIT (STUDI KASUS KOPERASI PRIMA DANA SARI DAN KOPERASI KARYA BERSAMA) DESA HUNGAYONA Sukrianto Sukrianto; Fibriyanti S Lakoro
KOLEGIAL Vol 11 No 1 (2023): Januari-Juni
Publisher : STIE DWI SAKTI BATURAJA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55744/kolegial.v11i1.190

Abstract

Tujuan penelitian adalah untuk mengetahui efektivitas manajemen kredit pada koperasi (studi evaluasi pada Koperasi Prima dan Dana Sari dan Koperasi Karya Bersama) Desa Hungayonaa. Jenis penelitian ini adalah penelitian deskriptif dengan menggunakan pendekatan metode kualitatif. Teknik pengumpulan data yang digunakan adalah observasi, wawancara dan dokumentasi. Teknik analisis data yang digunakan adalah reduksi data, penyajian data dan penarikan kesimpulan. Hasil penelitian menunjukkan bahwa (1) Perencanaan pihak manajemen lebih menekankan pada kesejahteraan konsumen dan mengembangkan modal usaha. (2) Pengorganisasian dalam mengorganisasikan sebuah usaha, harus disertai dengan tanggung jawab serta menjalin hubungan yang baik. (3)Pemberian kredit, ada beberapa prosedur diantaranya memiliki KTP, domisili yang tetap, memiliki usaha yang tetap, memiliki karakter yang baik dan kemampuan nasabah dalam membayar pinjaman. (4) Administrasi untuk pencatatan pembukuan masih menggunakan sistem manual dalam bentuk buku album. (5) Pengamatan kredit dilakukan dengan langkah pengamanan yaitu sejak perencanaan pemberian kredit kepada calon nasabah
KAJIAN KINERJA KEUANGAN RS TANI DAN NELAYAN KABUPATEN BOALEMO PRA DAN PASCA BLUD Fibriyanti S. Lakoro; Sukrianto
Jurnal Ekonomi Bisnis dan Akuntansi Vol. 1 No. 1 (2021): April : Jurnal Ekonomi Bisnis dan Akuntansi (JEBAKU)
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jebaku.v1i1.821

Abstract

Tujuan penelitian adalah untuk menganalisis dan mengetahui kajian kinerja keuangan Rumah Sakit Tani dan Nelayan Kabupaten Boalemo pra dan pasca BLUD. Metode penelitian yang digunakan dalam skripsi ini menggunakan strategi metode campuran (mixed method) yang menggabungkan data kuantitatif dan data kualitatif dalam satu waktu dengan data kuantitatif sebagai metode primer yang memandu penelitian dan metode sekunder berupa wawancara sebagai data yang ditancapkan kedalam metode kuantitatif yang lebih dominan. Teknik analisis yang digunakan dalam penelitian ini yaitu penelitian ini dilakukan dengan cara analisis deskriptif rasio-rasio keuangan yang digunakan untuk menganalisis kinerja rumah sakit periode tahun 2014-2019. Hasil penelitian dapat disimpulkan bahwa tingkat efektifitas dan efisiensi Rumah Sakit Tani dan Nelayan Kabupaten Boalemo dalam pengelolaan keuangan pra dan pasca BLUD. Untuk semua perhitungan rasio keuangan sudah sangat efektif dan efisien, sehingga dapat membantu kemampuan Rumah Sakit Tani dan Nelayan memenuhi kewajiban lancar dengan menggunakan asset lancar dan pendapatan serta belanja yang dimiliki lebih bagus dari sebelumnya, bahkan dengan menggunakan asset yang paling liquid yakni kas juga menunjukkan hal yang sama. Bahkan pada rasio keungan saat pra BLUD dan pasca BLUD dilaksanakan, menunjukkan bahwa rumah sakit mampu menghasilkan pendapatan dibandingkan sebelumnya yang mengalami kerugian ditandai dari nilai rasio yang negatif.
Analisis Kualitas Audit Laporan Keuangan Inspektorat Daerah Kabupaten Boalemo Fibriyanti S. Lakoro
Trending: Jurnal Manajemen dan Ekonomi Vol. 2 No. 2 (2024): April: Trending: Jurnal Manajemen dan Ekonomi
Publisher : Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/trending.v2i2.3142

Abstract

The aim of the research is to determine the quality of the audit of the financial reports of the Boalemo Regency Regional Inspectorate. The research method is descriptive research with a qualitative approach. Types of research are primary data and secondary data, data collection methods are observation, interviews and documentation. The data analysis technique uses the Miles and Huberman analysis model, where activities in data analysis are through data reduction, data display and conclusions or verification. The results of the research are (1) Auditors who are competent in carrying out financial audits at the Regional Inspectorate of Boalemo Regency ideally understand government standards in the region, (2) Time pressure will not interfere with the quality of financial audits of the Regional Inspectorate of Boalemo Regency, (3) Proven work experience has an influence on the level of quality of financial analysis of the Boalemo Regency Regional Inspectorate auditor's financial analysis, (4) The Boalemo Regency Regional Inspectorate auditor's ethics in carrying out the audit includes institutional ethics, (5) The auditor's independence in carrying out the audit is carried out well but the independence of the results which includes the response to the audit results is not yet shows excellent results.
THE EFFECTIVENESS OF TASK COORDINATION SYSTEM IN KOTARAJA VILLAGE GOVERNMENT, DULUPI DISTRICT Rauf, Rika; Muhammad, Ikram; Lakoro, Fibriyanti s.
Journal of Economic, Business, and Administration (JEBA) Vol. 5 No. 1 (2024): Journal of Economic, Business and Administration (JEBA)
Publisher : LP2M Universitas Bina Mandiri Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47918/jeba.v5i1.998

Abstract

The research objective was to determine the effectiveness of the task coordination system in the Kotaraja Village Government. As well as to determine the effectiveness of the task coordination system vertically and horizontally in the Kotaraja Village Government. The research approach used in this research is a qualitative approach and a descriptive research type. The informants in this study were village secretaries, 6 village officials and 1 person from BPD. Data collection techniques used in this study were observation, in-depth interviews and documentation. The data analysis technique used was data analysis technique by processing the data using the Miles and Huberman Models. The results of the study are 1) The vertical coordination system that was built between the village head and village officials has not gone well, due to a lot of pressure and various conditions that are not in accordance with village development plans so that the community gives an unfavorable impression. 2) The horizontal coordination system that was built between the Village Head and the Kotaraja Village BPD has not worked properly in carrying out task coordination but has not been effective, because the BPD sometimes does not receive clear information regarding the Kotaraja village development planning.
EFEKTIVITAS PELAKSANAAN ANGGARAN DI DINAS TENAGA KERJA DAN TRANSMIGRASI KABUPATEN BOALEMO Lakoro, Fibriyanti S.
Applied Research in Management and Business Vol. 4 No. 1 (2024): Juni 2024
Publisher : Fakultas Ekonomi, Bisnis dan Humaniora

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53416/arimbi.v4i1.239

Abstract

The Manpower and Transmigration Service of Boalemo Regency, the hardest problem in this case is the system and the budget portion which is considered very minimal so that it has an impact on development in Boalemo Regency. The aim of the research is to determine the effectiveness of budget implementation at the Boalemo Regency Manpower and Transmigration Service. The research method uses a descriptive qualitative approach. Data collection methods through observation, interviews and documentation. Data analysis techniques using the Miles and Huberman model which consists of data reduction, data presentation and drawing conclusions or verification. The research result is Budget sources originating from the Regional Revenue and Expenditure Budget must be utilized through the General Allocation Fund. Where the implementation and allocation of the budget must include the availability of land, in this case facilities and infrastructure to support workforce activities such as job fairs, the availability of facilities and infrastructure such as Job Training Centers that can help job seekers from both companies and prospective employees.
Prosedur Penatausahaan Pengelolaan Keuangan Daerah Di Badan Keuangan dan Aset Daerah (BKAD) Kabupaten Boalemo Fibriyanti S. Lakoro; Sukrianto
MAMEN: Jurnal Manajemen Vol. 1 No. 3 (2022): Juli 2022
Publisher : Yayasan Literasi Sains Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55123/mamen.v1i3.253

Abstract

Regional financial administration is carried out by the regional revenue treasurer and regional financial expenditure treasurer. This study aims to analyze and determine the administrative procedures for regional financial management at the Regional Finance and Assets Agency (BKAD) of Boalemo Regency. The research method used is qualitative with research results that are more focused on being described in the form of narratives from the results of the analysis. Qualitative data analysis techniques with the stages of providing data collection and data reduction, data display or conclusions and drawing/verification stages. The results of the research and discussion explain that the administrative procedures for regional financial management at the BKAD of Boalemo Regency that have been optimal are the issuance of a Disbursement Order (SP2D) while those that are not yet optimal are the Provision of Funds (SPD), Payment Request Letters (SPP), Payment Orders (SPM) and the implementation of spending on the use of Stock Money (UP) was due to the slow process at BKAD due to wrong names, OPD and SPJ account numbers that were entered sometimes late so that when they returned, the submission, issuance and disbursement processes were hampered.
IMPLIKASI KEHADIRAN RITEL MODERN ALFAMART DAN INDOMARET TERHADAP RITEL TRADISIONAL DI KECAMATAN TILAMUTA Latif, Samin; Lakoro, Fibriyanti S.; Sukrianto, Sukrianto
Jurnal Bisnis dan Manajemen (JBM) JBM Vol 20 (2024): Issue 2
Publisher : Faculty of Economics and Business University of Lampung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23960/jbm.v20i2.2778

Abstract

The shift of customers in Tilamuta District from traditional retail to modern retail has led to a significant decline in income for traditional retailers. The rapid technological advancements have shaped a mindset in society that prioritizes convenience, particularly in shopping at modern retail outlets. This study aims to explore the implications of the presence of modern retail chains, specifically Alfamart and Indomaret, on traditional retail businesses in Tilamuta District. The research employs an exploratory approach with a qualitative methodology, utilizing primary and secondary data sources. Data collection methods include observation, interviews, and documentation. Data analysis follows the Miles and Huberman model, involving data reduction, data display, and conclusion drawing. The findings indicate that the presence of Alfamart and Indomaret negatively impacts traditional retailers, who are forced to compete by mimicking the products of these modern retailers. This competition is exacerbated by the rapid expansion of Alfamart and Indomaret, especially within a 100-meter radius of traditional shops, which intensifies the pressure on traditional retail businesses.. Keywords: Retail Competition, Traditional vs. Modern Retail, Impact of Modern Retail, Consumer Behavior, Small Business Sustainability Abstrak Para pelanggan ritel tradisional di Kecamatan Tilamuta telah beralih berbelanja di ritel modern sehingga memberikan masalah pendapatan pada ritel tradisional yang menurun dibandingkan sebelumnya. Perkembangan teknologi yang sangat pesat membuat pola pikir setiap masyarakat dengan sangat praktis dan sangat mudah terutama berbelanja di ritel modern. Tujuan penelitian untuk mengetahui implikasi kehadiran ritel modern Alfamart dan Indomaret terhadap ritel tradisional di Kecamatan Tilamuta. Metode penelitian yang digunakan adalah penelitian eksploratif dengan jenis penelitian kualitatf. Sumber data dalam hal ini primer dan sekunder. Metode penelitian yang digunakan adalah obervasi, wawancara dan dokumentasi. Metode analisi data yang dapat dilakukan menggunakan model analisis Miles dan Huberman sehingga dilaksanakan dan dilakukan melalui pengumpulan data langsung melalui analisis seperti reduksi data, penyajian data dan kesimpulan/penarikan kesimpulan. Hasil penelitian adalah implikasi kehadiran ritel modern Alfamart dan Indomaret terhadap Ritel Tradisional di Kecamatan Tilamuta memberikan dampak secara negatif pada pemilik ritel tradisional. Dimana ritel tradisional dapat meniru produk yang ada di Alfamart dan Indomaret, Bahkan dengan pertumbuhan yang lebih berkembang Alfamart dan Indomaret pada kategori perekonomian yang diatas. Implikasi negatif ritel tradisional, sehingga adanya pesaing-pesaing yang dimiliki pada toko berdekatan pada jarak radius 100 meter. Kata Kunci: Persaingan Ritel, Ritel Tradisional vs. Modern, Dampak Ritel Modern, Perilaku Konsumen Keberlanjutan Usaha Kecil
Manajemen Pasar Tradisional Pasca Revitalisasi (Studi Kasus Di Pasar Hungayonaa Kecamatan Tilamuta Kabupaten Boalemo) Namrud, Sukrianto; Lakoro, Fibriyanti S.
Ekopem: Jurnal Ekonomi Pembangunan Vol. 5 No. 1 (2023): Ekopem: Jurnal Ekonomi Pembangunan
Publisher : Program Studi Ekonomi Pembangunan Fakultas Ekonomi dan Bisnis Universitas Timor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32938/jep.v5i1.3152

Abstract

The objectives of this study are (1) to determine the process of traditional market management after revitalization in Tilamuta District. (2) to find out the obstacles faced in the management of traditional markets after the revitalization in Tilamuta District. The research method used is descriptive qualitative. The types and sources of data used are primary and secondary. The data analysis technique carried out by the research is data analysis using the Miles and Huberman model which includes data reduction, data display and drawing conclusions and verification. The results of the research and discussion are (1) The management of the Tilamuta traditional market has not been supported by the existing equipment. (2) Post-Revitalization Tilamuta traditional market management is still limited to production and marketing. (3) The management of the Tilamuta traditional market after the revitalization is still not optimal in terms of development and maintenance. (4) The management of the Tilamuta traditional market after the Revitalization is still less than optimal because the market manager does not have the authority to set levies.
Co-Authors AA Sudharmawan, AA Ikram Muhammad latif, samin Muhammad, Ikram Namrud, Sukrianto Rauf, Rika roni saidi Sukrianto Sukrianto Sukrianto Sukrianto, Sukrianto Syamsinah Syamsinah, Syamsinah