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All Journal Socia : Jurnal Ilmu-Ilmu Sosial Jurnal Legalitas PERMANA Jambura History and Culture Journal Research Review: Jurnal Ilmiah Multidisiplin KOLONI Dynamics of Rural Society Journal Satmata: Journal or Historical Education Studies Sosiologi: Jurnal Penelitian dan Pengabdian Kepada Masyarakat
Sutrisno Mohamad
Universitas Negeri Gorontalo
Humanities Civil Engineering, Building, Construction & Architecture Education Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Other

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PENGARUH PERENCANAAN PAJAK DAN INSENTIF NON PAJAK TERHADAP MANAJEMEN LABA PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2013-2017 Sutrisno, Mohamad; Sari, Inayah Adi; Astuti, Yanti Puji
PERMANA Vol 10, No 1 (2018): Agustus
Publisher : PERMANA

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (584.07 KB)

Abstract

The Effect of Tax Planning and Non-Tax Incentives toward Earnings Management at Manufacturing Companies listed on Indonesia Stock Exchange 2013-2017. Thesis, Tegal: Faculty of Economics, Pancasakti University Tegal. 2018. The purpose of this study is to examine the effect of tax planning and non-tax incentives simultaneously and partially toward earnings management at manufacturing companies listed on the Indonesia Stock Exchange in 2013-2017. This research is descriptive research with quantitative approach. The sample used is automotive sub-sector manufacturing companies and components listed in Indonesia Stock Exchange period 2013-2017. The number of companies sampled this research there are 45 companies by using purposive sampling method. While the data analysis method used is descriptive statistical test, classical assumption test, multiple linear regression analysis, simultaneous significance test (F test), test of individual parameter significance (T test) and coefficient of determination. Based on the results of research indicate that tax planning and non-tax incentive simultaneously have a significant effect toward earnings management with significance value 0,000. While partially tax planning, earnings pressure and firm size have significant effect to earnings management with value of significance respectively 0,037,0,000 and 0,049. As well as leverage and earnings bath partially no effect toward earnings management with a significance value of 0.436 and 0.146 respectively. Keywords : Tax planning, earnings pressure, leverage, earnings bath, company size, earnings management
PEMANFAATAN BENDA CAGAR BUDAYA DALAM PEMBELAJARAN SEJARAH DI SMA Sutrisno Mohamad
Jambura History and Culture Journal Vol 1, No 1 (2019): January
Publisher : Universitas Negeri Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (916.737 KB) | DOI: 10.37905/jhcj.v1i1.2528

Abstract

This research aims to know the use of cultural heritage objects as a source of historical learning in Bolaang Mongondow, in addition to looking at the factors that become obstacles in the use of cultural heritage objects. The method used is a qualitive method to describe descriptively the phenomena that occur as whole and through. Data analysis used is interactive analysis, where the data collection or interaction. This research is expected that historical learning in school will utilize cultural heritage objects in the region to provide a complete historical understanding of events that occur in te region so that students are more familiar and love their region through cultural relics.
Tradisi Wiwit Mbako di Temanggung Jawa Tengah sebagai Sumber Belajar Sejarah Naufal Raffi Arrazaq; Sutrisno Mohamad; Iis Husnul Hotimah
SOCIA: Jurnal Ilmu-Ilmu Sosial Vol 19, No 2 (2022): Socia: Jurnal Ilmu-ilmu Sosial
Publisher : Yogyakarta State University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21831/socia.v19i2.52757

Abstract

Penelitian mengenai Wiwit Mbako di Kabupaten Temanggung, Provinsi Jawa Tengah untuk sumber belajar sejarah belum dikaji secara mendalam. Tujuan penelitian ini ialah menganalisis pelaksanaan Wiwit Mbako dan potensinya sebagai sumber belajar mata pelajaran sejarah. Metode penelitian yang digunakan ialah kualitatif. Teknik pengumpulan data dilakukan dengan studi pustaka. Analisis data dilakukan dengan menguraikan data mengenai Wiwit Mbako. Hasil uraian tersebut kemudian dikaitkan dengan Kompetensi Dasar (KD) mata pelajaran sejarah. Hasil penelitian menunjukkan bahwa Masyarakat Kabupaten Temanggung, Provinsi Jawa Tengah memiliki tradisi Wiwit Mbako. Tradisi tersebut memiliki latar belakang sejarah terkait dengan kedatangan bangsa Barat di Nusantara. Tradisi Wiwit Mbako dapat digunakan sebagai sumber belajar sejarah. Wiwit Mbako berkaitan dengan KD 3.1., mata pelajaran sejarah kelas XI jenjang SMA/MA/SMK/MAK. Wiwit Mbako berkaitan materi dampak masuknya Bangsa Eropa bagi Bangsa Indonesia.
PERLINDUNGAN HUKUM TERHADAP BENDA CAGAR BUDAYA DI PROVINSI GORONTALO Sutrisno Mohamad
JURNAL LEGALITAS Vol 3, No 2, 2010
Publisher : Universitas Negeri Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (5892.343 KB) | DOI: 10.33756/jelta.v3i2.680

Abstract

lack of appreciation of cultural heritage obiects have been a factor increasing threats, such as theft,vandalism,and forgery of cultural heritage objects.The condition is exacerbated by the economi condition of society are minimal and weak law enforcement. for that, it should continue to be socialized that historical heritage sites and objects of cultural heritage is part of the journey of a society and nation cultural heritage sites and objects is a trail so that we can learn from the past, as well as cultural preservation is the identity of a nation, of course we do not want to lose track of the history and identity though the loss of cultural heritage objects. Keywords:legal protection,object,site,Heritage\'
Kota Kotamobagu (2007 - 2010) Goni, Benny Wijana; Mohamad, Sutrisno; Mondong, Tonny Iskandar
Research Review: Jurnal Ilmiah Multidisiplin Vol. 3 No. 2 (2024): Research Review: Jurnal Ilmiah Multidisiplin (Agustus 2024 - Januari 2025)
Publisher : Transbahasa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54923/researchreview.v3i2.111

Abstract

This study aims to analyze the conditions and developments in Kotamobagu City as a newly autonomous region from 2007 to 2010, covering economic, social, health, education, cultural, infrastructure, political, and governance sectors. The research method used is historical research, consisting of heuristics, source criticism, interpretation, and historiography. Kotamobagu, consisting of 4 sub-districts and 33 villages/kelurahan, was established based on Law No. 4 of 2007. As a new autonomous region, Kotamobagu exhibited significant development across various sectors. Infrastructure development, such as road repairs and the construction of a regional hospital (RSUD), was prioritized. Economically, the Regional Original Revenue (PAD) increased from Rp 11,191,500 in 2007 to Rp 7,000,000,000 in 2010. The Gross Regional Domestic Product (GRDP) rose from Rp 628,561 in 2007 to Rp 1,339,171 in 2010, accompanied by an increase in the Regional Budget (APBD) from Rp 100,000,000,000 in 2007 to Rp 373,073,381,501 in 2010. Developments in the social, cultural, health, and political sectors also showed significant improvements, as the centralization of governance focused on Kotamobagu City
Persepsi Masyarakat Transmigran Jawa di Daerah Paguyaman Provinsi Gorontalo Terhadap Kebijakan Transmigrasi Pada Masa Pemerintahan Soeharto Hasan, Renol; Mohamad, Sutrisno; Malae, Andris K.; Latif, Fikriyanto R.
Dynamics of Rural Society Journal Vol. 1 No. 1 (2023): Dynamics of Rural Society Journal
Publisher : Department of Sociology, Faculty of Social Sciences, Gorontalo State University, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37905/drsj.v1i1.10

Abstract

This study aims to determine the perceptions of the Javanese people in the Paguyaman Region of Gorontalo Province towards the transmigration policy during the Soeharto era. The research method used in this study is a qualitative method with a descriptive approach. Data collection was carried out using interview techniques and field observations. The results of the research show that the people were disappointed with several things regarding the transmigration program, especially regarding the government's promises at that time, which were not fully realized. There were several problems at the destination location that contributed to the transmigrant community's dissatisfaction with the program, including the government's promise that the location where the transmigrants would live was ready to be occupied and agricultural land was also ready to be worked on, but in reality, the location of the placement transmigrants is still the wilderness, and the promised agricultural land still had to be cleared of weeds. The transmigrant community felt that what the government had promised during socialization was still far from the community's expectations when they saw the placement locations first hand.
Analisis Dinamika Sosial dan Ekonomi pada Komunitas Petani Kelapa di Desa Popaya, Kecamatan Dengilo, Kabupaten Pohuwato Sutrisno Mohamad; Renol Hasan; Asmun Wantu
Sosiologi Jurnal Penelitian dan Pengabdian Kepada Masyarakat Vol. 1 No. 3 (2024): Sosiologi Jurnal Penelitian dan Pengabdian Kepada Masyarakat
Publisher : Program Studi Sosiologi, Fakultas Ilmu Sosial Universitas Negeri Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37905/sjppm.v1i3.146

Abstract

Penelitian ini bertujuan untuk menganalisis dinamika sosial dan ekonomi pada komunitas petani kelapa di Desa Popaya, Kecamatan Dengilo, Kabupaten Pohuwato. Tanaman kelapa memiliki peran strategis sebagai komoditas utama di daerah ini, dengan potensi besar dalam mendukung perekonomian lokal. Namun, hasil penelitian menunjukkan bahwa pemanfaatan potensi kelapa, khususnya produk sampingan dan limbah, belum optimal. Para petani cenderung fokus pada produksi kopra, sementara bagian lain dari kelapa, seperti tempurung dan sabut, sering kali dianggap sebagai limbah yang tidak dimanfaatkan. Proses pengolahan kelapa yang dilakukan oleh para petani melibatkan beberapa tahap, termasuk pemanenan dan pengeringan, yang mempengaruhi kualitas kopra yang dihasilkan. Selain itu, ketimpangan dalam kepemilikan lahan turut mempengaruhi status sosial dan ekonomi masyarakat. Untuk meningkatkan kesejahteraan komunitas petani kelapa, diperlukan pengelolaan yang lebih baik terhadap produk kelapa dan limbahnya, serta peningkatan pengetahuan tentang teknologi pengolahan. Pengembangan industri pengolahan kelapa yang lebih berkelanjutan diharapkan dapat meningkatkan pendapatan petani dan mengurangi dampak lingkungan.
Optimalisasi Peran Museum sebagai Sumber Pelestarian Budaya dalam Pembelajaran Sejarah Lokal di Sekolah Sutrisno Mohamad; Renol Hasan; Asmun Wantu
Sosiologi Jurnal Penelitian dan Pengabdian Kepada Masyarakat Vol. 1 No. 3 (2024): Sosiologi Jurnal Penelitian dan Pengabdian Kepada Masyarakat
Publisher : Program Studi Sosiologi, Fakultas Ilmu Sosial Universitas Negeri Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37905/sjppm.v1i3.147

Abstract

Penelitian ini bertujuan untuk mengeksplorasi optimalisasi penggunaan museum sebagai sumber belajar dalam pembelajaran sejarah lokal di sekolah. Berdasarkan Peraturan Menteri Pendidikan dan Kebudayaan Republik Indonesia Nomor 65 Tahun 2013, pembelajaran di lembaga pendidikan harus dilakukan dengan cara yang interaktif, inspiratif, menyenangkan, dan menantang, serta memotivasi siswa untuk aktif berpartisipasi. Dalam konteks ini, museum berperan sebagai media edukatif yang tidak hanya menyimpan artefak sejarah tetapi juga memberikan pengalaman belajar yang nyata dan kontekstual. Metode yang digunakan dalam penelitian ini adalah metode pustaka, yang mengandalkan kajian literatur untuk mengumpulkan dan menganalisis informasi terkait penggunaan museum dalam pendidikan sejarah. Hasil penelitian menunjukkan bahwa kunjungan ke museum dapat meningkatkan minat dan pemahaman siswa terhadap materi sejarah, mengatasi monotonitas dalam pembelajaran, dan mendukung pelestarian budaya. Museum menyediakan berbagai artefak yang memungkinkan siswa untuk melihat dan memahami peristiwa sejarah secara langsung, sehingga memperkaya pengalaman belajar mereka. Penelitian ini menekankan pentingnya pemanfaatan museum sebagai sumber belajar yang efektif dan merekomendasikan integrasi kunjungan museum dalam kurikulum pendidikan sejarah untuk mencapai hasil belajar yang lebih baik. Selain itu, hasil penelitian juga menunjukkan bahwa kompetensi guru dalam merancang pembelajaran yang menarik dan memanfaatkan museum secara optimal merupakan kunci keberhasilan dalam meningkatkan kualitas pendidikan sejarah
Kwandang: Pusat perdagangan dan pertambangan di era Kolonial (1870-1891) Malae, Andris K.; Mohamad, Sutrisno; Wantu, Asmun
Sosiologi Jurnal Penelitian dan Pengabdian Kepada Masyarakat Vol. 2 No. 1 (2024): Sosiologi Jurnal Penelitian dan Pengabdian Kepada Masyarakat
Publisher : Program Studi Sosiologi, Fakultas Ilmu Sosial Universitas Negeri Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37905/sjppm.v2i1.272

Abstract

Artikel ini membahas peran Kwandang sebagai pusat perdagangan dan pertambangan pada masa kolonial Belanda antara tahun 1870 hingga 1891. Terletak di pesisir utara Gorontalo, Kwandang memiliki posisi strategis yang menghubungkan Pulau Sulawesi dengan Maluku, menjadikannya jalur utama dalam perdagangan rempah-rempah dan eksploitasi sumber daya alam, terutama emas. Penelitian ini menggunakan metode sejarah yang mencakup heuristik, kritik sumber, interpretasi, dan historiografi untuk menganalisis dokumen arsip, laporan perdagangan, serta catatan perjalanan yang menggambarkan peran Kwandang dalam jaringan perdagangan kolonial. Metode yang digunakan adalah metode sejarah yang terdiri dari heuristik, kritik sumber, interpretasi, dan historiografi. Penelitian ini menganalisis arsip kolonial, laporan dagang, dan catatan perjalanan Belanda untuk menggambarkan aktivitas perdagangan dan pertambangan di Kwandang. Hasil penelitian menunjukkan bahwa Kwandang menjadi pusat penting dalam perdagangan rempah-rempah, emas, damar, dan rotan, yang melibatkan pedagang dari berbagai wilayah seperti Bugis, Makassar, dan Cina. Eksploitasi sumber daya alam di wilayah ini didorong oleh kebijakan kolonial Belanda yang juga membangun infrastruktur seperti benteng untuk mengawasi aktivitas ekonomi. Kesimpulan penelitian ini menegaskan bahwa Kwandang berperan signifikan dalam perkembangan ekonomi dan sosial Gorontalo pada masa kolonial serta menjadi bagian penting dalam dinamika kolonialisme di Indonesia.
Sosok Soeharto Di Mata Masyarakat Gorontalo Mohamad, Sutrisno; Wantu, Asmun; Malae, Andris K.
KOLONI Vol. 2 No. 2 (2023): JUNI 2023
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/koloni.v2i2.355

Abstract

The purpose of this research is to describe how Soeharto is in the eyes of the people of Gorontalo. The results of the research show that the figure of Suharto played an important role during the New Order era which slightly changed conditions in Indonesia which also had an impact on Gorontalo. It can be said that Soeharto himself during the New Order era was known as an extraordinary and kind person, but apart from that, there are many stories that tell about his badness where Suharto was a pretty tough person, as well as news about the case. Corruption committed by him and his son during his tenure as president during the New Order era. Suharto's role in Gorontalo was to create an army training command, which was located on Jalan Nani Wartabone, namely the first 317 Company in Gorontalo.  Keywords: Soeharto, Gorontalo people, history
Co-Authors Adam, Regita Cahyani Arkani, Rugaiya Arrazaq, Naufal Raffi Asmun W Wantu Asmun Wantu Goni, Benny Wijana Hasan, Renol Helman Manay, Helman Iis Husnul Hotimah Inayah Adi Sari Kiayi, Zuhriyati Lamasay, Sintia Latif, Fikriyanto R. Machruf, Awalludin Mahmud, Djulia Indriani A.H Malae, Andris K. Tonny Iskandar Mondong Yanti Puji Astuti