Article Per Year (5 Year)
p-Index From 2021 - 2026
12.976
P-Index
This Author published in this journals
All Journal Humanus: Jurnal ilmiah Ilmu-ilmu Humaniora Jurnal Akuntansi Multiparadigma Jurnal Ilmiah Pangabdhi Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Journal of Economic, Bussines and Accounting (COSTING) SEIKO : Journal of Management & Business YUME : Journal of Management Jambura Accounting Review Jambura Economic Education Journal ECOPLAN : JOURNAL OF ECONOMICS AND DEVELOPMENT STUDIES Jurnal Ilmiah Edunomika (JIE) Jurnal Informatika Ekonomi Bisnis Jurnal Akuntansi dan Keuangan Jurnal Sibermas (Sinergi Pemberdayaan Masyarakat) Economics and Digital Business Review JSAP : Journal Syariah and Accounting Public Journal of Tourism Economics and Policy Jurnal Riset Akuntansi Tridinanti (Jurnal Ratri) Journal Of Business, Finance, and Economics (JBFE) JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) Al-Buhuts (e-journal) JAMBURA: JURNAL ILMIAH MANAJEMEN DAN BISNIS Balance : Jurnal Akuntansi dan Manajemen Economic Reviews Journal Research Review: Jurnal Ilmiah Multidisiplin Jurnal Ilmiah Akuntansi Keuangan dan Bisnis Jurnal Manajemen dan Penelitian Akuntansi (JUMPA) Jurnal Informatika Ekonomi Bisnis Ininnawa: Jurnal Pengabdian Masyarakat Mopolayio : Jurnal Pengabdian Ekonomi Majapahit Journal of Islamic Finance dan Management Jurnal Pengabdian Sosial Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Majapahit Journal of Islamic Finance dan Management Jurnal Mahasiswa Akuntansi JER Karya Nyata: Jurnal Pengabdian Kepada Masyarakat Multidisciplinary Indonesian Center Journal Sosiologi: Jurnal Penelitian dan Pengabdian Kepada Masyarakat Atestasi : Jurnal Ilmiah Akuntansi Jurnal Publikasi Ekonomi dan Akuntansi
Mattoasi Mattoasi
Universitas Negeri Gorontao
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Energy Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Medicine & Pharmacology Public Health Social Sciences Other

Published : 97 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 97 Documents
Search

 1   2   3   4   5 
DAMPAK ORIENTASI MODEL PENGUKURAN KINERJA DALAM MENINGKATKAN TRANSPARANSI PENGELOLAAN KEUANGAN DAERAH (Studi Kasus di Kota Gorontalo) Mattoasi, Mattoasi; Syamsudin, Rose Shamsiah
Humanus Vol 14, No 1 (2015)
Publisher : Pusat Kajian Humaniora FBS Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (350.608 KB) | DOI: 10.24036/jh.v14i1.5400

Abstract

Performance measurement orientation model is important to be the concern to all heads of organizations, particularly in public sector organizations in providing maximum service to the community. Measurement orientation of the input will be different from those of output and outcome, especially the impacts to the community. This study intends to look at the impact of performance measurement orientation towards transparency of the reporting of local administration. The method used is qualitative by (1) analysis of literatures and some of the laws and regulations that relate to a model of performance measurement that has ever been and is being implemented in Gorontalo and (2) content analysis, by analyzing each performance report both for input oriented as well as output and outcome oriented. The results show that output and outcome oriented performance measurement model is more transparent in presenting information to the public compared to the performance measurement model that have an input orientation.Keywords: performance, performance measurement, performance measurement orientation, transparency
PENGARUH SOSIALISASI TERHADAP EFEKTIVITAS PENERAPAN STANDAR AKUNTANSI KEUANGAN ENTITAS MIKRO KECIL DAN MENENGAH (SAK EMKM) DI KOTA GORONTALO mattoasi, mattoasi; Usman, Usman; Musue, Didiet Pratama
Jurnal Akuntansi dan Keuangan Vol 9, No 2 (2021): Agustus 2021
Publisher : Department of Accounting, Faculty of Economics & Business

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29103/jak.v9i2.3903

Abstract

This study aims to see the effect of socialization on the enforcement of SAK Entities, micro, small and medium enterprises (EMKM) in Gorontalo Province. This research uses quantitative research methods. Sources of data used in this study are primary data obtained from questionnaires distributed to 99 respondents who are Entities micro, small and medium enterprises in Gorontalo Provinsi. Based on the result of the study, it shows that socialization has an effect on the effectiveness of the application of financial accounting standards for micro, small and medium enterprises by 13.9%, while the remaining 86.1% is explained by other variables not examined in this study.
Pelatihan Penyusunan Laporan Keuangan Berdasarkan Standar Akuntansi Keuangan UMKM Di Desa Tenilo Dan Desa Mustika Kecamatan Paguyaman Kabupaten Boalemo Provinsi Gorontalo Mattoasi, Mattoasi
Jurnal Sibermas (Sinergi Pemberdayaan Masyarakat) Vol 11, No 2 (2022): Jurnal Sibermas (Sinergi Bersama Masyarakat)
Publisher : Univeristas Negeri Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37905/sibermas.v11i2.12131

Abstract

Pada masa sekarang ini pemerintah telah mengimplementasikan kebijakan terkait otonomi daerah yang berimbas pada otonomi di daerah pedesaan. Desa Mustika dan Tenilo merupakan salah satu desa yang berada di Kecamatan Paguyaman, Kabupaten Boalemo, dimana ketersediaan data terkait desa masih terbatas. Hal ini disebabkan terbatasnya SDM dan sarana prasarana yang tersedia khususnya di bidang Usaha Mikro Kecil Menengah (UMKM), maka dari itu diperlukan penyusunan Laporan Keuangan kepada pelaku UMKM, adapun tujuan penelitian ini mendampingi pelatihan Penyusunan Laporan Keuangan kepada Pelaku UMKM berdasarkan Standar Akuntasi Keuangan (SAK) di Desa Mustika dan Tenilo, Kec. Paguyaman, Kab. Boalemo, dengan adanya pelatihan ini maka diharapkan dapat membantu pelaku UMKM dalam melakukan pencatatan Laporan Keuangan agar dapat mengembangkan usaha UMKM. Metode yang digunakan  adalah melakukan pelatihan dan pembimbingan mengenai tatacara pembuatan laporan keuangan sederhana, yang dimulai dari pemberian informasi umum dari seminar hingga pendampingan secara khusus.  Berdasarkan hasil pelaksanaan kegiatan yang terdiri dari sosialisasi program KKN, Menyiapkan sarana dan prasarana yang mendukung pelaksanaan kegiatan dan pembuatan format laporan keuangan yang sesuai dengan usaha, pelaksanaan Seminar, Pelatihan dan bimbingan yang disesuaikan dengan format pembuatan laporan keuangan yang telah disiapkan. Rencana selanjutnya dari program ini yaitu monitoring dan evaluasi program untuk menjamin keberlanjutan dan pengembangan dari program KKN Desa Mustika dan Tenilo.  Harapan setelah dilakukannya program pengabdian ini, para peserta dapat memiliki pengetahuan dan wawasan dalam pencatatan Laporan Keuangan agar dapat mengembangkan usaha mereka.
Keseimbangan Model Pengelolaan Dana Desa untuk Meningkatkan Kesejahteraan Masyarakat Pesisir Kabupaten Bonebolango M Mattoasi; Candra Cuga; Muhammad Sarlin; S Sudirman
Ecoplan Vol 4 No 1 (2021)
Publisher : Jurusan Ilmu Ekonomi dan Studi Pembangunan Fakultas Ekonomi dan Bisnis Universitas Lambung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20527/ecoplan.v4i1.227

Abstract

Village funds distributed to every village, especially in Bone Bolango District, are for development purposes and community empowerment. This study aims to determine the balance model of village fund management through Village-Owned Enterprises (Kemendes PDTT, 2019). The research method used is a mixed-method (mix-method) by recording quantitative data and qualitative data through in-depth interviews for any information given to village heads and village officials in Bone Bolango District, Gorontalo Province. The results showed that community involvement in creating balance is fundamental to realizing a prosperous society. Although, on the other hand, the problem of managing village funds is that they are not maximally used to incubate poverty, have not been on target, or have not matched the potential of the village; the focus of development is still oriented towards infrastructure, which is still found in the field.
REFLEKSI NILAI DI BALIK PENETAPAN HARGA UMOONU Tri Handayani Amaliah; Mattoasi Mattoasi
Jurnal Akuntansi Multiparadigma Vol 11, No 2 (2020): Jurnal Akuntansi Multiparadigma (Agustus 2020 - Desember 2020)
Publisher : Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/ub.jamal.2020.11.2.24

Abstract

Abstrak: Refleksi Nilai di Balik Penetapan Harga Umoonu. Penelitian ini bertujuan untuk mengungkap konsep penetapan harga umoonu (parfum) yang diimplementasikan Panti Asuhan Al-Amanah. Fenomenologi digunakan sebagai metode dengan beberapa informan dari  penghuni panti asuhan dan kepala desa setempat. Hasil analisis data menunjukkan bahwa penetapan harga umoonu mencerminkan nilai ketaatan kepada Sang Pencipta dan motoliango (kasih sayang).  Selain itu, kepercayaan memiliki peran penting dalam proses terbentuknya harga. Hal ini terjadi karena tujuan penetapan harga umoonu adalah untuk mendapatkan keuntungan materi (uang), menciptakan ketentraman hidup, dan memanusiakan manusia. Abstract: Reflection of Value in Umoonu Pricing. This study aims to reveal the concept of pricing for “umoonu” (perfume) implemented by the Al-Amanah Orphanage. Phenomenology was used as a method with several informants from the residents of the orphanage and the local village head. The results of the data analysis show that the general price-fixing reflects the value of obedience to the Creator and “motoliango” (affection). In addition, trust has an important role in the process of price formation. This happens because the purpose of general price-fixing is to get material gain (money), create a peaceful life, and humanize humans.
Pengembangan Social Enterpreneurship Berbasis Budaya Lokal Menuju Kemandirian pada Panti Asuhan Al Amanah Gorontalo Tri Handayani Amaliah; Mattoasi Mattoasi; Agus Hakri Bokingo
Jurnal Ilmiah Pangabdhi Vol 5, No 2: Oktober 2019
Publisher : LPPM Universitas Trunojoyo Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1058.865 KB) | DOI: 10.21107/pangabdhi.v5i2.6106

Abstract

Penerapan Akuntansi Manajemen Lingkungan Pada Rumah Makan Studi Kasus di Kota Gorontalo Mattoasi Mattoasi; Tri Herlina Nani; Dharmawaty S.Makur
Al-Buhuts Vol. 17 No. 1 (2021): Al-Buhuts
Publisher : Institute Agama Islam Negeri (IAIN) Sultan Amai Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (492.795 KB) | DOI: 10.30603/ab.v17i1.2237

Abstract

The existence of environmental management accounting in the organization aims to provide information on financial and non-financial aspects of the company's environmental performance. This study aims to determine the understanding of restaurant actors who have the mandatory status of implementing Environmental Management Efforts and Environmental Monitoring Efforts) on a regular basis. The research method used is a qualitative method (post positivism) which is expected to be able to express answers to a field phenomenon inductively. Data were collected based on triangulation with data analysis using the concept of Miles and Huberman (1994). The results of this study indicate that restaurant business actors' understanding of environmental management accounting information has an impact on financial reporting, especially environmental costs.
PENGARUH SOSIALISASI TERHADAP EFEKTIVITAS PENERAPAN STANDAR AKUNTANSI KEUANGAN ENTITAS MIKRO KECIL DAN MENENGAH (SAK EMKM) DI KOTA GORONTALO mattoasi mattoasi; Usman Usman; Didiet Pratama Musue
Jurnal Akuntansi dan Keuangan Vol 9, No 2 (2021): Agustus 2021
Publisher : Department of Accounting, Faculty of Economics & Business

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29103/jak.v9i2.3903

Abstract

This study aims to see the effect of socialization on the enforcement of SAK Entities, micro, small and medium enterprises (EMKM) in Gorontalo Province. This research uses quantitative research methods. Sources of data used in this study are primary data obtained from questionnaires distributed to 99 respondents who are Entities micro, small and medium enterprises in Gorontalo Provinsi. Based on the result of the study, it shows that socialization has an effect on the effectiveness of the application of financial accounting standards for micro, small and medium enterprises by 13.9%, while the remaining 86.1% is explained by other variables not examined in this study.
Efektifitas Pengelolaan Retribusi Parkir Berdasarkan Perda No. 12 Tahun 2011 di Kota Gorontalo Mattoasi Mattoasi; Dharmawaty S. Makur
Jambura Accounting Review Vol. 1 No. 2 (2020): Jambura Accounting Review - August 2020
Publisher : Program Studi S1 Akuntansi Jurusan Akuntansi, Fakultas Ekonomi Universitas Negeri Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37905/jar.v1i2.16

Abstract

Penelitian terdahulu menyatakan bahwa kemandirian keuangan daerah berdampak terhadap belanja pemerintah. Oleh karena itu pemerintah harus memaksimalkan pendapatan asli daerah termasuk retribusi parkir. Penelitian ini berkaitan dengan keuangan pemerintah daerah setelah Perda No.12 Tahun 2011 telah efektif diberlakukan di Pemerintah Kota Gorontalo. Tujuan penelitian untuk mengetahui efektivitas pengelolaan retribusi parkir. Data penelitian diperoleh melalui pengumpulan data dokumen melalui Badan Keuangan Kota Gorontalo serta beberapa sumber dari website Kota Gorontalo. Hasil penelitian menunjukkan bahwa Pendapatan Asli Daerah (PAD) dari sektor retribusi parkir mengalami penurunan selama tahun 2018 walaupun kendaraan mengalami peningkatan setiap tahun di Kota Gorontalo.
Pengaruh Pengetahuan Audit Dan Skeptisme Profesional Auditor Internal Terhadap Pencegahan Kecurangan Usman; Mattoasi
Jambura Accounting Review Vol. 2 No. 1 (2021): Jambura Accounting Review - February 2021
Publisher : Program Studi S1 Akuntansi Jurusan Akuntansi, Fakultas Ekonomi Universitas Negeri Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37905/jar.v2i1.27

Abstract

The prevention of fraud committed by the Internal Supervisory apparatus of the Regional Government of Gorontalo Province is still relatively low because the audit knowledge and professional skepticism possessed by the internal auditors of the Gorontalo Provincial Government are still very low so that they cannot prevent and detect the occurrence of criminal acts of corruption and cannot even guarantee attendance good governance. This study aims to examine and analyze the effect of internal auditor knowledge on fraud prevention and professional skepticism of internal auditors on fraud prevention in the Regional Government of Gorontalo Province. This study uses an explanatory research method and the type of research used is verification. The types of data used are primary and secondary data and use interval and ordinal scales as measurement scales. Collecting data using survey techniques, whiie the observation unit is the Regional Inspectorate of the Regional Government of Gorontalo Province. The results showed that: (1) Knowledge of internal government audits had an effect on fraud prevention by contributing 45.3% and professional skepticism had an effect on fraud prevention by contributing 56.5% to the local government of Gorontalo province.
Co-Authors Addila, Nur Adelia Abdul Talib Adnan R. Abas Adriansah Polutu Agus Hakri Bokingo Ahmad, Siti Verogita Amir Lukum Amir Lukum, Amir Andi Yusniar Mendo Andini Suiton Andriyawan E. Karim Andriyawan E. Karim Anggi Wahyu Ayu Anggita Putri Ayu Rakhma Wuryandini Candra Cuga Chairunnisa, Siti Fajrin Dai, Mawar Masita Damity, Fatmawaty Dharmawaty S. Makur Didiet Pratama Musue Didiet Pratama Musue Didiet Pratama Musue Dita Aulia Buata Dita Aulia Buata Dungi, Annisa Dwi Restu Amanda Adnan Elsa Candra Bahuwa Fatmawaty Damity Febriandi B. Hama Ferra Meilisa Fitri Nurhayati M Fitria Putri Wolingalo Fityan Halid Freti Arta Melia Botutihe Gaffar, Gaffar Gita Febriani Panigoro, Gita Febriani Panigoro Hais Dama Hapsawati Taan Hartai Tuli Hasan, Nurul Aulia Ikhlas Ul Aqmal Inayah Helingo Irmatul Jannah Jainuddin, Sitna Khalsja Oktaviani Kadir Landris S. Mula Lukman Pakaya Madjid, Suryadi Mahdalena Mahdalena Mariana Sampeno Mawar Masita Dai Maya Wulandari Iskandar Moh. Rizki Usman Muh. Sabrijal Muhammad Amir Arham Muhammad Sarlin Muliyani Mahmud Mursalim, Rajul Murslim, Rajul Musue, Didiet Pratama Muzdalifah Nani, Tri Herlina Natalia Isabel Wantah Ni Kadek Dina Yuwinda Nilawaty Yusuf Niswatin Novrianti Supu Nur Aliefah A. Pantu Nur Cahyani Dehi Nur Hafisah Budi Nur Hidayah Is Onu Nuraisa Pulunama Nurharyati Panigoro Nurhikmah Nurhikmah Nurul Aulia Hasan Nurwila Olii Oktaviani Kadir Pakaya, Lukman Pantu, Nur Aliefah A. Putri, Ayu Anggita Rahim, Winda Ilyani Rahmatiya Abdullah Richa Reindra Anggraini Rio Monoarfa Ripani Sapaki Riska Husain Risnawati Daipaha Ronald S. Badu S Sudirman S.Makur, Dharmawaty Sahmin Noholo Sahrudin, Nurwindi Sapeni, Aston Savira Aulia Monoarfa Savira Ramadhani Mokodongan Septian Sulistiawan Sisylia, Sisylia Siti Fajrin Chairunnisa Siti Pratiwi Husain Siti Verogita Ahmad Sitti Rahmatya Bilalea Sity Nurzilla Kiayi Soekardi, Chyntia P.M. Suryadi MADJID Susanty Ismail Sutan Muhammad RAIHAN Syafarani AW , Nur Rila Syamsudin, Rose Shamsiah Syarwani Canon Tia Latifa Tiara Abdurahman Titi Umi Kalsum Hulopi Tri Handayani Amaliah Tri Herlina Nani Tri Syawaluddin Luma Tuli, Hartati Usman Usman Usman Valentina Monoarfa Victorson Taruh Victorson Taruh Virginia Wafiq Aziza Nurasfitri Wahyu, Anggi Wahyuni Wahyuni Winda Ilyani Rahim Winra Gita Abas Yaman Rauf Yuwinda, Ni Kadek Dina Zulkifli Bokiu