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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 Jurnal Pelayanan Masyarakat Jurnal Pengabdian Dian Mandala Karya Nyata: Jurnal Pengabdian Kepada Masyarakat Journal of Ekonomics, Finance, and Management Studies
Lukman Pakaya
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Evaluasi Pengelolaan Keuangan Desa di Desa Dumati Kecamatan Telaga Biru Herlina Pakaya; Sahmin Noholo; Lukman Pakaya
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.v6i10.3014

Abstract

This study aimed to evaluate village financial management in Dumati Village, Telaga Biru Subdistrict, based on the principles of transparency, accountability, participation, orderliness, and budgetary discipline. The research employed a descriptive approach, where the data analysis technique used was qualitative analysis. The data collection techniques used were interviews and documentation. Thus, in reference to the results of the interviews and documentation, they were compared using indicators in accordance with the Ministry of Home Affairs No. 20 of 2018. The research findings revealed that the Dumati Village government's financial management adheres to Pemdagri No. 20 of 2018, which mandates transparent, accountable, participatory, orderly, and disciplined budgets that meet all indicators. Also, the management was very effective, so it was sufficient and beneficial for the community.
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.
Co-Authors Ayu Rakhma Wuryandini Harun Blongkod Herlina Pakaya Mattoasi Muzdalifah Rini Astuti Sahmin Noholo Septian Sulistiawan Tri Suci Katili Usman Usman Victorson Taruh