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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
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Penerapan Sistem Pengendalian Intern Pemerintah (Spip) Dan Standar Operasional Prosedur (Sop) Terhadap Pencegahan Fraud Pada Pengelolaan Dana Desa (Studi Pada Desa Di Kecamatan Wanggarasi Kabupaten Pohuwato) Wahyuni Wahyuni; Mattoasi Mattoasi; Valentina Monoarfa
Economics and Digital Business Review Vol. 5 No. 1 (2024)
Publisher : STIE Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/ecotal.v5i1.1011

Abstract

Study This aim Forknow influence application system government internal controls and standards operational procedure to prevention fraud in village fund management in the District Wanggarasi, Regency Pohuwato. Method used in study This is method quantitative, with spread questionnaire to 35 respondents. Research results show in a way Partial variable system government internal control and variables standard operational procedure to prevention fraud in village fund management with magnitude influence 87%, meanwhile the rest that is of 13% is influence other existing variables in structure theory But No tested in study This like Professional Audit, Competency Human Resources and Good Corporate Governance as well variable other existing ones relationship with prevention village fund management fraud.
Pengaruh Tingkat Pendidikan dan Pengalaman Kerja terhadap Kepatuhan Pegawai dalam Penyelesaian Tindak Lanjut Hasil Pengawasan Inspektorat : (Studi pada Unit Kerja Pemerintah Kabupaten Gorontalo Utara) Nuraisa Pulunama; Gaffar Gaffar; Mattoasi Mattoasi
Al-Buhuts Vol. 21 No. 1 (2025): Al-Buhuts
Publisher : Institute Agama Islam Negeri (IAIN) Sultan Amai Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30603/ab.v21i1.5607

Abstract

This study aims to determine the effect of education level, employee work experience on employee compliance in completing follow-Up on audit findings in the North Gorontalo Regency government work unit. The study used a quantitative approach with descriptive methods. The sample in this study were 44 respondents. Data collection using questionnaires and documentation and data analysis techniques using descriptive analysis, instrument testing, multiple linear regression analysis in testing hypotheses. The results of data analysis, it shows that; The level of education has a positive influence on employee compliance in completing follow-up supervision results; work experience has a positive and significant effect on employee compliance in completing follow-up supervision results, and The combination of education level and work experience shows a positive influence on employee compliance in completing follow-up supervision results
PENGARUH KUALITAS DATA DAN INFORMASI, SERTA SIKAP MANAJERIAL TERHADAP EFEKTIVITAS PERENCANAAN ANGGARAN PEMERINTAH DAERAH KABUPATEN BANGGAI Irmatul Jannah; Mattoasi Mattoasi; Ronald S. Badu
Journal of Economic, Bussines and Accounting (COSTING) Vol. 9 No. 2 (2026): Journal of Economic, Bussines and Accounting (COSTING)
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/0cephf53

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh kualitas data dan informasi, serta sikap manajerial terhadap efektivitas perencanaan anggaran pemerintah daerah Kabupaten Banggai. Metode penelitian yang digunakan adalah metode kuantitatif dengan pendekatan asosiatif kausal. Data diperoleh melalui penyebaran kuesioner kepada 99 pegawai OPD pemerintah daerah Kabupaten Banggai sebagai responden penelitian. Teknik analisis data yang digunakan dalam penelitian ini adalah analisis regresi linear berganda dengan menggunakan IBM SPSS 20. Hasil penelitian menunjukkan bahwa kualitas data dan informasi berpengaruh positif dan signifikan terhadap efektivitas perencanaan anggaran. Sikap manajerial berpengaruh positif dan signifikan terhadap efektivitas perencanaan anggaran. Kemudian secara simultan kualitas data dan informasi, serta sikap manajerial berpengaruh terhadap efektivitas perencanaan anggaran pemerintah daerah Kabupaten Banggai, dijelaskan dengan nilai R-square yakni sebesar 51% sedangkan sisanya sebesar 49 % dipengaruhi oleh faktor lain diluar penelitian ini.
PENGARUH SUMBER DAYA MANUSIA DAN KEJELASAN SASARAN ANGGARAN TERHADAP AKUNTABILITAS PENGELOLAAN DANA DESA: ( STUDI KASUS KECAMATAN KABILA BONE KABUPATEN BONE BOLANGO) Andini Suiton; Mattoasi Mattoasi; Usman Usman
Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Vol. 15 No. 1 (2026): Jurnal Maneksi (Management Ekonomi Dan Akuntansi)
Publisher : Politeknik Negeri Ambon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31959/jm.v15i1.3672

Abstract

Introduction: The management of village funds involves not only distributing and using government resources but also demands accountability and transparency from village administrations. Accountability thus becomes a key determinant of public trust in the integrity and performance of local governance. This research aims to analyze the influence of human resources and the clarity of budget targets on the accountability of village fund management in Kabila Bone District, Bone Bolango Regency. Methods: A descriptive quantitative method was employed with purposive sampling, involving 54 respondents. Data were analyzed using descriptive statistics, data quality tests, classical assumption tests, multiple regression, and hypothesis testing.Results: Human resources have a positive and significant impact on accountability in village fund management, whereas budget target clarity does not significantly affect it. The study concludes that enhancing village officials' competence through ongoing training in accounting, regulatory compliance, and financial reporting systems is crucial to improving accountability in managing village funds. Future research should expand the model by incorporating additional variables to further explain the determinants of accountability in public financial management. Keywords: Accountability, Budget Target Clarity, Human Resources, Village Fund Management
Analisis Penerapan Informasi Akuntansi Manajemen dalam Perencanaan Anggaran Pemerintah Desa Elsa Candra Bahuwa; Mattoasi; Titi Umi Kalsum Hulopi
Research Review: Jurnal Ilmiah Multidisiplin Vol. 5 No. 2 (2026): Research Review: Jurnal Ilmiah Multidisiplin (Agustus 2026 - Januari 2027)
Publisher : Transbahasa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54923/researchreview.v5i2.558

Abstract

This study aims to analyze the application of management accounting information in improving the quality of budget planning in Permata Village, Tilongkabila District, Bone Bolango Regency. This study employed a qualitative method, with data obtained through documentation and informants involved in the village planning and budgeting processes. The analysis focused on the use of management accounting information in determining programs, establishing priorities, allocating budgets, and assessing the alignment between planned activities and the village’s financial capacity. The results showed that the application of management accounting information in budget planning was not yet optimal. Although the planning process had been conducted through village deliberations, the information used as a basis for determining program needs and budget allocations remained inadequate. This condition resulted in discrepancies between planned programs and available budgets. Several programs planned for 2025 could not be implemented due to budget limitations and budget reallocations to address more urgent needs. Therefore, the Permata Village Government needs to improve the quality of management accounting information so that it is more accurate, relevant, and consistent with the village’s financial conditions. The optimal application of such information is expected to support priority setting, improve the effectiveness and efficiency of budgeting, and ensure that planned programs can be implemented in accordance with community needs. The findings highlight the importance of integrating management accounting information into village budget planning and decision-making processes.
PENGARUH PERENCANAAN ANGGARAN TERHADAP PROFITABILITAS UMKM DI KOTA TENGAH, KOTA GORONTALO Adnan R. Abas; Mattoasi Mattoasi; Muliyani Mahmud
JAMBURA: Jurnal Ilmiah Manajemen dan Bisnis Vol 9, No 2 (2026): JIMB - VOLUME 9 NOMOR 2 SEPTEMBER 2026
Publisher : Universitas Negeri Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37479/jimb.v9i2.41074

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh perencanaan anggaran terhadap profitabilitas Usaha Mikro, Kecil, dan Menengah (UMKM) di Kecamatan Kota Tengah, Kota Gorontalo. Penelitian ini dilatarbelakangi oleh masih rendahnya pengelolaan keuangan dan belum optimalnya penerapan perencanaan anggaran pada sebagian pelaku UMKM, sehingga menyebabkan profitabilitas usaha cenderung mengalami fluktuasi. Perencanaan anggaran dianggap penting karena mampu membantu pelaku usaha dalam mengendalikan biaya operasional, mengatur arus kas, serta meningkatkan efektivitas penggunaan sumber daya usaha. Metode penelitian yang digunakan adalah metode kuantitatif dengan pendekatan deskriptif. Populasi dalam penelitian ini adalah seluruh pelaku UMKM di Kecamatan Kota Tengah, Kota Gorontalo. Teknik pengambilan sampel menggunakan purposive sampling dengan jumlah sampel sebanyak 34 responden. Teknik pengumpulan data dilakukan melalui penyebaran kuesioner kepada pelaku UMKM. Analisis data menggunakan uji validitas, uji reliabilitas, uji asumsi klasik, analisis regresi linear sederhana, uji t, dan koefisien determinasi dengan bantuan aplikasi IBM SPSS Statistics 21. Hasil penelitian menunjukkan bahwa perencanaan anggaran berpengaruh positif dan signifikan terhadap profitabilitas UMKM di Kecamatan Kota Tengah, Kota Gorontalo. Hal ini menunjukkan bahwa semakin baik perencanaan anggaran yang dilakukan oleh pelaku UMKM, maka semakin meningkat pula profitabilitas usaha yang diperoleh. Perencanaan anggaran yang baik membantu UMKM dalam mengontrol pengeluaran, meningkatkan efisiensi operasional, serta mempermudah evaluasi kinerja keuangan usaha.
Pengaruh Sistem Pengendalian Internal Pemerintah dan Teknologi Informasi terhadap Efektivitas Pengelolaan Aset Tetap Pemerintah Daerah Ripani Sapaki; Mattoasi Mattoasi; Victorson Taruh
Balance : Jurnal Akuntansi dan Manajemen Vol. 5 No. 2 (2026): Agustus 2026
Publisher : Lembaga Riset Ilmiah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59086/jam.v5i2.2087

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh Sistem Pengendalian Intern Pemerintah (SPIP) dan pemanfaatan teknologi informasi terhadap efektivitas pengelolaan aset tetap pada Organisasi Perangkat Daerah (OPD) di lingkungan Pemerintah Provinsi Gorontalo. Penelitian ini menggunakan pendekatan kuantitatif dengan desain eksplanatori kausal. Data primer dikumpulkan melalui kuesioner dari 78 pegawai yang terlibat langsung dalam pengelolaan aset tetap pada 26 OPD. Data dianalisis menggunakan regresi linear berganda dengan bantuan SPSS versi 25. Hasil penelitian menunjukkan bahwa SPIP berpengaruh positif dan signifikan terhadap efektivitas pengelolaan aset tetap, sedangkan pemanfaatan teknologi informasi tidak berpengaruh signifikan secara parsial. Namun, secara simultan, SPIP dan pemanfaatan teknologi informasi berpengaruh signifikan terhadap efektivitas pengelolaan aset tetap. Nilai Adjusted R² sebesar 0,717 menunjukkan bahwa 71,7% variasi efektivitas pengelolaan aset tetap dapat dijelaskan oleh kedua variabel tersebut, sedangkan 28,3% dijelaskan oleh faktor lain di luar model. Temuan ini menunjukkan bahwa penguatan sistem pengendalian internal merupakan faktor penting dalam meningkatkan efektivitas pengelolaan aset tetap, sementara pemanfaatan teknologi informasi perlu dipandang sebagai faktor pendukung yang efektivitasnya bergantung pada konteks penerapan dan integrasinya dalam proses pengelolaan aset.   This study aims to analyze the effects of the Government Internal Control System (SPIP) and information technology utilization on the effectiveness of fixed asset management in Regional Government Organizations (OPDs) of Gorontalo Province, Indonesia. This study employed a quantitative approach with a causal explanatory design. Primary data were collected through questionnaires from 78 employees directly involved in fixed asset management across 26 OPDs. The data were analyzed using multiple linear regression with SPSS version 25. The results show that the Government Internal Control System has a positive and significant effect on the effectiveness of fixed asset management, whereas information technology utilization does not have a significant partial effect. However, the two independent variables jointly have a significant effect on the effectiveness of fixed asset management. The Adjusted R² value of 0.717 indicates that 71.7% of the variation in fixed asset management effectiveness is explained by the two variables, while the remaining 28.3% is attributable to other factors outside the model. These findings indicate that strengthening the internal control system is an important factor in improving the effectiveness of fixed asset management, while information technology should be regarded as a supporting factor whose contribution depends on its implementation context and integration into asset management processes.  
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