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All Journal JABE (Journal of Accounting and Business Education) Jurnal Mirai Management Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Journal of Economic, Bussines and Accounting (COSTING) SEIKO : Journal of Management & Business YUME : Journal of Management Jambura Science of Management Jambura Accounting Review Atma Jaya Accounting Reseach (AJAR) Diklat Review : Jurnal manajemen pendidikan dan pelatihan RESLAJ: RELIGION EDUCATION SOCIAL LAA ROIBA JOURNAL Tangible Journal Jurnal Sibermas (Sinergi Pemberdayaan Masyarakat) Economics and Digital Business Review Jurnal Riset Akuntansi Tridinanti (Jurnal Ratri) JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) JAMBURA: JURNAL ILMIAH MANAJEMEN DAN BISNIS KNOWLEDGE: Jurnal Inovasi Hasil Penelitian dan Pengembangan Paradoks : Jurnal Ilmu Ekonomi Mopolayio : Jurnal Pengabdian Ekonomi Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah RESLAJ: Religion Education Social Laa Roiba Journal Jurnal Mahasiswa Akuntansi International Journal of Economics and Management Research
Amir Lukum, Amir
Unknown Affiliation
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Astronomy Biochemistry, Genetics & Molecular Biology Chemistry Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Engineering Environmental Science Health Professions Immunology & microbiology Industrial & Manufacturing Engineering Mathematics Mechanical Engineering Medicine & Pharmacology Neuroscience Physics Public Health Social Sciences Other

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Pengaruh Kompetensi Sumber Daya Manusia Terhadap Kualitas Laporan Keuangan di Badan Keuangan Pemerintah Daerah Provinsi Gorontalo Rizki Karim; Amir Lukum; Nurharyati Panigoro
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 6 No. 10 (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.v6i10.3015

Abstract

The financial statements of regional governments play a crucial role in creating accountability for local governments. Therefore, high-quality regional financial statements are needed as they can serve as a reference for policy-making and have a high level of quality for their users. This research aims to determine the influence of human resource competence on the quality of financial statements. This research employs descriptive quantitative. The sampling technique employed is purposive sampling. This research uses primary data collected by distributing questionnaires to 40 respondents involved in statement management. The data analysis technique used is simple linear regression analysis. The results indicate that human resource competence has a positive and significant influence on the quality of financial statements at the Regional Financial Agency of Gorontalo Province.
PENDAMPINGAN AKUNTANSI DASAR UNTUK PENGUATAN TATA KELOLA KOPERASI MERAH PUTIH DI DESA BULOTALANGI KECAMATAN BULANGO TIMUR KABUPATEN BONE BOLANGO Lukum, Amir; Mahdalena, Mahdalena; Bokiu, Zulkifli
Diklat Review : Jurnal manajemen pendidikan dan pelatihan Vol. 9 No. 3 (2025): JURNAL DIKLAT REVIEW
Publisher : Komunitas Manajemen Kompetitif

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35446/diklatreview.v9i3.2454

Abstract

Cooperatives play a strategic role as drivers of the village economy, but they still face many challenges in financial governance. This community service program aims to provide basic accounting guidance to the management of the Merah Putih Cooperative in Bulotalangi Village, East Bulango District, Bone Bolango Regency, to strengthen governance from its inception. The implementation method included initial observation, training and workshops, transaction recording practice, and evaluation through pre- and post-tests. The program was attended by 12 participants, consisting of cooperative management, village officials, and community members. The evaluation results showed a significant increase in understanding of basic accounting, with an average pre-test score of 4.2 increasing to 8.1 in the post-test. Furthermore, this activity also raised awareness of the importance of accountability and transparency in financial reporting as the foundation for cooperative sustainability. Overall, this mentoring program was able to improve financial literacy while strengthening professional and sustainable cooperative governance. Keywords: Mentoring, Basic Accounting, Cooperative, Governance, Bulotalangi Village
Co-Authors A. Buato, Mardlia Adelin Ishak Aliyah Quieta Derek Ammara, Yasmin Ardelia Anggi Wahyu Aprilia Hidayati Aslan J. Nuke Aswindawaty A. Mahmud Darise, Sindi Derek, Aliyah Quieta Gaffar Harun Blongkod Husain, Zulfiyani Ade Wahyuni Ida Ayu Putu Sri Widnyani Ishak, Adelin Jantu, Syeila Salsabillah Syabania Raymond Kartin Usman Lihawa, Nur Indah Pratiwi Mahdalena Mahdalena Mahdalena Mahdalena Mahdalena Mahdalena Makalalag, Nabila Mardlia A. Buato mattoasi mattoasi Mattoasi, Mattoasi Moh. Ichsanul Sya’ban Monoarfa, Amelia Ramadhani Muh. Sabrijal Muhammad Amir Arham Mutia Maulita Anggraeni Nanda Apriyani Aday Nilawaty Yusuf Niswatin Normawati Paulu Nur Ayida Nur Hafisah Budi Nurfadila Nurfadila Nurharyati Panigoro Pahrin, Mohammad Reza Pakaya, Lukman Pautina, Awanda Rhodiya Polapa, Marsyandah Irwan Rayssa Maharani Entengo Revalina Elizabeth Hulukati Rio Monoarfa Riskawati Riskawati, Riskawati Rizki Karim Rosmiati Rosmiati Sahmin Noholo Selviani, Ni Nyoman Siti Pratiwi Husain Siti Pratiwi Husain Sri Cicindra Tongkad Sya’ban, Moh. Ichsanul Tiara Nurbayiti Ibrahim Tongkad, Sri Cicindra Tri Amaliah Tri Handayani Amaliah Tuli, Hartati Usman Usman Vera Widyawati Victorson Taruh Wahyu, Anggi Yahya, Fatimah Zohra Zulkifli Bokiu