Article Per Year (5 Year)
p-Index From 2021 - 2026
1.497
P-Index
This Author published in this journals
All Journal EKONOMI, KEUANGAN, INVESTASI DAN SYARIAH (EKUITAS) JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) Sustainable : Jurnal Akuntansi Jurnal Akuntansi dan Manajemen Bisnis (JAMAN) Jurnal Cendekia Ilmiah MUQADDIMAH: Jurnal Ekonomi, Manajemen, Akuntansi dan Bisnis Jurnal Akuntansi Bisnis dan Humaniora
Mentari Ariesta Iyonu
Universitas Muhammadiyah Gorontalo
Humanities Economics, Econometrics & Finance Social Sciences

Published : 7 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 7 Documents
Search

 1 
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.
Analisis Efektivitas dan Efisiensi Penyerapan Anggaran Pada BAPPELITBANGDA Kabupaten Gorontalo Nur Ain Saba Nur Ain Saba; Yuwin Ali; Mentari Ariesta Iyonu
SUSTAINABLE Vol 6 No 1 (2026): Volume 6, No. 1, Mei 2026
Publisher : UMSurabaya Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30651/stb.v6i1.30804

Abstract

This study aims to determine the effectiveness and efficiency of budget absorption at the Regional Budget Research and Development Agency (Bapelitbangda) of Gorontalo Regency during the 2020-2024 period using the effectiveness and efficiency ratio of regional spending. The method used is a mixed method sequential explanatory model. Based on the results of the study, the average effectiveness of budget absorption is 87.62%, which is considered quite effective but has not reached the minimum standard of 90%. Meanwhile, the average efficiency of budget absorption is 114.13%, categorized as inefficient, indicating that the budget is still wasteful because the value is above 100%. This is caused by several factors, namely inadequate budget planning and limited human resources, especially the number and technical competence. To address this, Bapelitbangda strives to improve the quality of planning through evaluation, strengthening and improving employee competency, and optimizing the budget management system to accelerate the process and increase the effectiveness and efficiency of budget absorption.
Analisis Faktor-Faktor yang mempengaruhi Pendapatan Asli Daerah di Badan Pendapatan Daerah Kabupaten Gorontalo Isna wati Inalole; Felmi D. Lantowa; Mentari Ariesta Iyonu
Jurnal Akuntansi Bisnis dan Humaniora Vol. 13 No. 2 (2026): Jurnal Akuntansi Bisnis dan Humaniora
Publisher : Politeknik Negeri Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33795/jabh.v13i2.10010

Abstract

Penelitian ini bertujuan untuk menganalisis faktor-faktor yang mempengaruhi Pendapatan Asli Daerah (PAD) pada Badan Pendapatan Daerah (BAPENDA), Kabupaten Gorontalo. Variabel yang diteliti meliputi pajak daerah, retribusi daerah, hasil pengelolaan kekayaan daerah yang dipisahkan, dan lain-lain PAD yang sah terhadap PAD. Penelitian ini menggunakan metode kuantitatif dengan pendekatan deskriptif. Data yang digunakan merupakan data sekunder periode 2020–2024 yang diperoleh dari BAPENDA Kabupaten Gorontalo. Teknik analisis data menggunakan regresi linier berganda. Hasil penelitian menunjukkan bahwa  variabel pajak daerah memiliki nilai signifikansi sebesar 0,502 (> 0,05), sehingga tidak berpengaruh signifikan terhadap variabel dependen. Variabel retribusi daerah memiliki nilai signifikansi sebesar 0,078 (> 0,05), yang juga menunjukkan tidak adanya pengaruh signifikan terhadap variabel dependen. Selanjutnya, variabel kekayaan daerah memiliki nilai signifikansi sebesar 0,062 (> 0,05), sehingga tidak berpengaruh signifikan terhadap variabel dependen. Sedangkan variabel lain-lain pendapatan memiliki nilai signifikansi sebesar 0,005 (< 0,05). Hal ini menunjukkan bahwa optimalisasi pengelolaan pajak daerah dan sumber-sumber PAD lainnya sangat penting dalam meningkatkan kemandirian fiskal daerah. Berdasarkan hasil penelitian, Pemerintah Kabupaten Gorontalo melalui BAPENDA diharapkan dapat meningkatkan efektivitas pengelolaan PAD melalui optimalisasi pemungutan pajak dan retribusi daerah, peningkatan pengawasan penerimaan daerah, serta pemanfaatan teknologi informasi guna mendukung peningkatan Pendapatan Asli Daerah secara berkelanjutan
Analisis Efektivitas Penggunaan Dana Bos dalam Laporan Keuangan Sekolah Al-Ishlah Kota Gorontalo Mohamad Abdullah; Yuwin Ali; Mentari Ariesta Iyonu
MUQADDIMAH: Jurnal Ekonomi, Manajemen, Akuntansi dan Bisnis Vol. 4 No. 2 (2026): Jurnal Ekonomi, Manajemen, Akuntansi dan Bisnis
Publisher : LP3M INSTITUT KH YAZID KARIMULLAH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59246/j44gam36

Abstract

This research evaluates the effectiveness of School Operational Assistance (BOS) fund utilization at Al-Ishlah School, Gorontalo City, using a descriptive qualitative approach. The management of BOS funds has successfully supported operational expenses, educational accessibility, and learning quality improvements in accordance with the Ministry of Education and Culture Regulation Number 8 of 2020. Nevertheless, field findings indicate that the effectiveness indicator of timeliness remains suboptimal due to a 2-3 month delay in fund disbursement from the central government, which directly impacts the postponement of priority programs and financial reporting schedules. Overall, the other three indicators—accuracy of measurement, cost calculation, and target accuracy—have been effectively implemented through priority-based planning and disciplined monitoring. To mitigate these disbursement delays, the school is encouraged to strengthen internal fund allocation mechanisms, while the government is urged to streamline the bureaucratic system of fund distribution to ensure the continuity of educational operations.
Akuntabilitas Pengelolaan Dana Desa melalui Transparansi dan Partisipasi Masyarakat di Desa Tuladenggi Kabupaten Gorontalo Yulianti Dogomo; Lukfiah Irwan Radjak; Mentari Ariesta Iyonu
Jurnal Akuntansi dan Manajemen Bisnis Vol. 6 No. 01 (2026): April: Jurnal Akuntansi dan Manajemen Bisnis
Publisher : Asosiasi Dosen Muda Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56127/jaman.v6i01.2817

Abstract

Pengelolaan dana desa merupakan bagian penting dalam penyelenggaraan pemerintahan desa karena berkaitan langsung dengan penggunaan sumber daya publik untuk mendukung pembangunan dan pemberdayaan masyarakat. Penelitian ini bertujuan untuk menganalisis akuntabilitas pengelolaan dana desa di Desa Tuladenggi, Kecamatan Telaga Biru, Kabupaten Gorontalo, dengan menelaah aspek pertanggungjawaban pemerintah desa, transparansi informasi, dan partisipasi masyarakat. Penelitian menggunakan pendekatan kualitatif dengan jenis penelitian deskriptif. Data diperoleh melalui wawancara, observasi, dan dokumentasi yang melibatkan aparat pemerintah desa, Badan Permusyawaratan Desa, serta masyarakat. Data dianalisis melalui proses reduksi data, penyajian data, dan penarikan kesimpulan. Hasil penelitian menunjukkan bahwa akuntabilitas pengelolaan dana desa telah dilaksanakan melalui penyusunan laporan pertanggungjawaban, pelaksanaan musyawarah desa, dan publikasi informasi Anggaran Pendapatan dan Belanja Desa. Namun, pelaksanaan tersebut masih lebih kuat pada aspek administratif. Transparansi informasi belum sepenuhnya memberikan pemahaman yang memadai kepada masyarakat mengenai realisasi penggunaan anggaran dan pelaksanaan program, sedangkan partisipasi masyarakat dalam tahap perencanaan, pengawasan, dan evaluasi masih terbatas. Temuan ini menunjukkan adanya kesenjangan antara akuntabilitas administratif dan akuntabilitas substantif dalam pengelolaan dana desa. Oleh karena itu, pemerintah desa perlu meningkatkan kualitas keterbukaan informasi dan memperluas keterlibatan masyarakat agar pengelolaan dana desa lebih transparan, partisipatif, dan akuntabel.
Co-Authors Felmi D Lantowa Isna wati Inalole Istiwati Wontami Lufiah Irwan Radjak Lukfiah Irwan Radjak Mohamad Abdullah Nur Ain Saba Nur Ain Saba Siti Rahmiati Ishak Yulianti Dogomo Yuwin Ali Yuwin Ali