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All Journal Jurnal Pengabdian Masyarakat Indonesia (JPMI) Safari : Jurnal Pengabdian Masyarakat Indonesia Inisiatif: Jurnal Ekonomi, Akuntansi Dan Manajemen Faedah: Jurnal Hasil Kegiatan Pengabdian Masyarakat Indonesia Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Ardhi: Jurnal Pengabdian dalam Negri International Journal of Economics, Management and Accounting International Journal of Technology and Education Research Jurnal Pelayanan Masyarakat Jurnal Pengabdian Dian Mandala Karya Nyata: Jurnal Pengabdian Kepada Masyarakat As-Syirkah: Islamic Economic & Financial Journal
Lukman Pakaya
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Analisis Penerapan Sistem Pengendalian Internal Atas Akuntabilitas Pengelolaan Keuangan Desa di Desa Sidorukun Kecamatan Randangan Septian Sulistiawan; Mattoasi; Lukman Pakaya
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 5 No. 5 (2024): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v5i5.1630

Abstract

Septian Sulistiawan, 2024. “Analysis of the Implementation of internal Control System on Accountability of Village Financial Management in Sidorukun Village, Randangan Subdistrict”. Accounting Study Program, Department of Accounting, Faculty of Economics, Universitas Negeri Gorontalo. The Principal Supervisor: Mattoasi, S.Pd,.SE M.Si, Ph.D The Co-supervisor: Lukman Pakaya, S.Pd., MSA. This research aimed to answer how the implementation of the internal control system on accountability related to village financial management in the governmentof Sidorukun Village, Randangan Subdistrict, Pohuwato Regency. This study was qualitative research using a descriptive analysis method. The research data sources used primary and secondary data was obtained from documentation of the internal control system on the accountability of village financial management in Sidorukun Village was quite good and structured based on applicable regulations. However, in village financial management, it was found that the management of village wealth and assets was not accountable, and there was a lack of qualified human resources due to educational issues. This indicates that the internal control system in maximizing village financial management is optimal in its implementation, although there is a lack of knowledge among village officials in terms of village financial management, requiring continuous assistancefrom local government offcials.
Pengaruh Penerapan Sistem Informasi Pemerintahan Daerah (SIPD) dan Sistem Pengendalian Internal Terhadap Kualitas Laporan Keuangan: Studi pada Organisasi Perangkat Daerah (OPD) Provinsi Gorontalo Tri Suci Katili; Harun Blongkod; Lukman Pakaya
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 6 No. 3 (2025): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v6i3.7166

Abstract

This research aims to analyze the effect of implementing the Regional Government Information System (SIPD) on the quality of financial reports in the Regional Apparatus Organizations (OPD) of Gorontalo Province. SIPD is implemented as an effort to increase transparency, accountability and efficiency in regional financial management. This research uses a quantitative approach with statistical analysis methods to examine the relationship between SIPD implementation and the quality of financial reports. The research results show that the implementation of SIPD has a positive and significant effect on the quality of financial reports in the Gorontalo Province OPD. Factors such as human resource skills, technological infrastructure, and regulatory effectiveness also contribute to the success of SIPD implementation. These findings emphasize the importance of optimizing information systems in supporting more transparent and accountable financial governance in regional government environments.
The Effectiveness of Village Fund Allocation Management in Improving the Development of Petak Village, Nuhon District, Banggai Regency Hamsa Pakaji; Zulkifli Bokiu; Lukman Pakaya
International Journal of Technology and Education Research Vol. 4 No. 01 (2026): January- March, International Journal of Technology and Education Research (IJ
Publisher : International journal of technology and education research

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63922/ijeter.v4i01.2792

Abstract

Village Fund Allocation (ADD) is an essential instrument in supporting village governance and promoting community development and empowerment. However, in practice, the effectiveness of ADD management still faces various challenges in terms of planning, implementation, and accountability. This study aims to analyze the effectiveness of Village Fund Allocation (ADD) management in enhancing the development of Petak Village, Nuhon Subdistrict, Banggai Regency, as well as to identify the supporting and inhibiting factors in its management. The research method employed is a qualitative method with a descriptive approach. Data collection techniques were conducted through interviews, observations, and documentation, with primary informants including village government officials and the community. Data analysis was performed through the stages of data reduction, data display, and conclusion drawing. The results indicate that the management of ADD in Petak Village covering the stages of planning, implementation, administration, reporting, and accountability has generally operated effectively and in accordance with applicable regulations. ADD contributes positively to village infrastructure development and community empowerment, although several obstacles remain, such as limited human resources, suboptimal community participation, and technical constraints in reporting.
Pendampingan Transformasi Digital Pemasaran UMKM Berbasis Potensi Lokal melalui Program Magang PKKM di Desa Bongo Lukman Pakaya; Ayu Rakhma Wuryandini; Titi Umi Kalsum Hulopi
Karya Nyata : Jurnal Pengabdian kepada Masyarakat Vol. 3 No. 2 (2026): Juni : Karya Nyata : Jurnal Pengabdian kepada Masyarakat
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62951/karyanyata.v3i2.3300

Abstract

Digital marketing transformation is an important strategy for enhancing the competitiveness of Micro, Small, and Medium Enterprises (MSMEs), particularly in rural areas that still face limitations in digital literacy. Bongo Village, located in Batudaa Pantai District, Gorontalo Regency, possesses significant local economic potential through its traditional culinary products and local handicrafts; however, the utilization of digital technology for marketing purposes remains suboptimal. This activity aims to describe the implementation of digital marketing transformation assistance for MSMEs based on local potential through the Merdeka Campus Competition Program (PKKM) Internship Program in Bongo Village. The study employed a Participatory Action Research (PAR) approach consisting of planning, action, observation, analysis, and reflection stages. The program involved 15 Accounting students who acted as facilitators in conducting observations, identifying problems, providing digital marketing assistance, and evaluating the program. The results indicate that the assistance program successfully improved MSME actors’ understanding of the importance of utilizing digital media as a promotional tool, strengthened awareness of local product branding, and increased business actors’ motivation to adopt digital-based marketing strategies. Nevertheless, limited digital literacy and technical capabilities among community members remain significant challenges to achieving optimal digital transformation. Therefore, continuous assistance through collaboration among higher education institutions, village governments, and local communities is necessary to support the sustainable strengthening of MSMEs’ digital capacities
Pengaruh Akuntabilitas , Transparansi Anggaran, dan Partisipasi Masyarakat Terhadap Efektivitas Pengelolaan Keuangan Desa: Studi pada Desa-Desa Di Kecamatan Tilango, Kabupaten Gorontalo Ravika Apriliany Bibitan; Hartati Tuli; Lukman Pakaya
As-Syirkah: Islamic Economic & Financial Journal Vol. 5 No. 1 (2026): As-Syirkah: Islamic Economic & Financial Journal 
Publisher : Ikatan Da'i Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56672/

Abstract

This study aims to analyze the influence of accountability, budget transparency, and community participation on the effectiveness of village financial management in the villages of Tilango District, Gorontalo Regency. The background of this research is based on the importance of implementing the principles of good governance in village financial management to ensure effective, efficient, and well-targeted development. Although village budgets continue to increase, the effectiveness of their management is largely determined by the extent to which village governments are able to apply accountability, ensure information transparency, and involve the community in the financial management process. This study employs a quantitative method with a survey approach. Data were collected through the distribution of questionnaires to village officials and members of the Village Consultative Body (BPD) in eight villages within Tilango District. The research instrument was tested using validity and reliability tests, and the data were analyzed using multiple linear regression through SPSS. Classical assumption tests were also conducted prior to the regression analysis. The results of the study indicate that: (1) accountability has a positive and significant effect on the effectiveness of village financial management; (2) budget transparency has a positive and significant effect on the effectiveness of village financial management; (3) community participation has a positive and significant effect on the effectiveness of village financial management; and (4) simultaneously, these three variables have a positive and significant effect on the effectiveness of village financial management in Tilango District. These findings affirm that the implementation of accountable, transparent, and participatory village governance is a key factor in achieving effective village financial management.
A Model of Budgetary Slack in Public Sector Organizations: The Influence of Organizational Commitment and Organizational Culture via Organizational Agility as a Mediating Variable Ayu Rakhma Wuryandini; Tri Handayani Amaliah; Lukman Pakaya; Sitti Fatira Gumohung; Kiki Amelia Bilondatu
International Journal of Economics, Management and Accounting Vol. 3 No. 3 (2026): International Journal of Economics, Management and Accounting
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/ijema.v3i3.1287

Abstract

This study aims to examine the relationship between organizational commitment and organizational culture with budgetary slack, as well as to analyze the mediating role of organizational agility within Regional Government Agencies (OPD) of the Gorontalo Provincial Government. This research employed a quantitative approach using questionnaires distributed through purposive sampling. Data were collected from 48 respondents and analyzed using Partial Least Squares Structural Equation Modeling (SEM-PLS) with SmartPLS. The results show that organizational commitment has a negative but insignificant relationship with budgetary slack and does not significantly affect organizational agility. Organizational culture also has a negative and insignificant relationship with budgetary slack; however, it has a positive and significant effect on organizational agility. Meanwhile, organizational agility does not significantly influence budgetary slack and does not mediate the relationship between organizational commitment or organizational culture and budgetary slack. The findings indicate that strengthening organizational culture is important for improving organizational adaptability, although such adaptability has not yet proven effective in reducing budgetary slack. The model explains 74.6% of the variance in organizational agility, while budgetary slack is largely influenced by factors beyond this study.
Co-Authors Ayu Rakhma Wuryandini Hamsa Pakaji Harun Blongkod Herlina Pakaya Kiki Amelia Bilondatu Mattoasi Muzdalifah Ravika Apriliany Bibitan Rini Astuti Sahmin Noholo Septian Sulistiawan Sitti Fatira Gumohung Titi Umi Kalsum Hulopi Tri Handayani Amaliah Tri Suci Katili Tuli, Hartati Usman Usman Victorson Taruh Zulkifli Bokiu