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All Journal EKONOMI, KEUANGAN, INVESTASI DAN SYARIAH (EKUITAS) JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) Jurnal Cendekia Ilmiah
Mentari Ariesta Iyonu
Universitas Muhammadiyah Gorontalo
Humanities Economics, Econometrics & Finance Social Sciences

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Akuntabilitas dan Transparansi Laporan Keuangan Sebagai Faktor Penentu Tingkat Kepercayaan Muzaki terhadap LAZIS Mentari Ariesta Iyonu
Ekonomi, Keuangan, Investasi dan Syariah (EKUITAS) Vol 4 No 4 (2023): May 2023
Publisher : Forum Kerjasama Pendidikan Tinggi (FKPT)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/ekuitas.v4i4.3406

Abstract

This study aims to answer the formulation of the problem of whether the transparency and accountability of financial reports affect the level of Muzaki's trust in the amil zakat infaq and sadaqah (LAZIS) institution in Gorontalo Regency. This study uses a quantitative approach and uses primary data sources. Primary data was collected by distributing questionnaires boldly and attractively to muzaki who pay zakat either through LAZIS managed by the government or privately managed LAZIS in Gorontalo District. The sampling method used was nonprobability sampling, and the research obtained was 100 respondents. Multiple linear regression analysis technique is used to analyse the research data. The study's results prove that transparency and accountability of financial reports positively influence the level of Muzaki's trust in Gorontalo District. Of the two research variables, transparency of financial reports is the most dominant variable influencing the level of muzaki trust in Gorontalo District.
Analisis Realisasi Pencapaian Target Penerimaan Pajak Daerah Terhadap PAD pada Badan Pendapatan Daerah Kabupaten Gorontalo Felmi D Lantowa; Yuwin Ali; Mentari Ariesta Iyonu; Istiwati Wontami
J-CEKI : Jurnal Cendekia Ilmiah Vol. 3 No. 6: Oktober 2024
Publisher : CV. ULIL ALBAB CORP

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/jceki.v3i6.5746

Abstract

This study aims to determine the extent of realization and the contribution of regional tax revenue to the locally generated revenue (PAD) of Gorontalo Regency. The research adopts a quantitative descriptive method. Data collection was carried out using observation and documentation methods. The results of this study indicate that the contribution of regional taxes to PAD at the Regional Revenue Agency of Gorontalo Regency over the past five years falls within the medium category (20.00%-30%), with an average contribution of only 22.12%. The growth rate in 2018 was 23%, but it decreased to 13% in 2019, fell further to -1% in 2020, and dropped to -5% in 2021, before increasing by 12% in 2022. The average increase in the realization of regional tax revenue at the Regional Revenue Agency of Gorontalo Regency is 8.4%. This fluctuation is due to the inconsistency in achieving regional tax revenue targets, a lack of public compliance and awareness in fulfilling tax obligations, and the public’s inadequate perception of the function and benefits of taxes.
Analisis Penerapan Dana Alokasi Umum Spesific Grant (Dau-Sg) Pada Badan Keuangan dan Aset Daerah Kabupaten Gorontalo Siti Rahmiati Ishak; Lufiah Irwan Radjak; Mentari Ariesta Iyonu
JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) Vol. 12 No. 2 (2026): April 2026
Publisher : Sekretariat Pusat Lembaga Komunitas Informasi Teknologi Aceh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35870/jemsi.v12i2.6068

Abstract

This study aims to analyze the implementation of the General Allocation Fund for Special Grants (DAU-SG) at the Regional Finance and Asset Agency (BKAD) of Gorontalo Regency. The background of this study is based on obstacles in the management of DAU-SG, such as delays in disbursement of funds, limited human resources, and less than optimal budget realization in the infrastructure sector. The novelty in this study lies in the implementation of the General Allocation Fund for Special Grants (DAU-SG) at the Regional Finance and Asset Agency of Gorontalo Regency using the policy implementation theory of Donald S. Van Meter & Carl E. Van Horn. This study uses a qualitative method with a case study approach, data collection is carried out through observation, interviews, and documentation involving 5 informants as sources. The results of the study indicate that the implementation of DAU-SG at BKAD of Gorontalo Regency based on the implementation theory of Donald S. Van Meter and Carl E. Van Horn there are several indicators that are still not optimal, such as understanding of policy goals and objectives that are not fully understood, the existence of imbalances in human resource work capacity. Social and economic conditions are favorable, but political dynamics still show a tug-of-war between interests, which poses obstacles to program implementation. Furthermore, what is optimal is good communication between stakeholders, implementation has received support from the central government, and leadership coordination is quite good.
Co-Authors Felmi D. Lantowa Istiwati Wontami Lufiah Irwan Radjak Siti Rahmiati Ishak Yuwin Ali