Article Per Year (5 Year)
p-Index From 2021 - 2026
4.219
P-Index
This Author published in this journals
All Journal Jurnal Akuntansi Multiparadigma Jurnal Ilmiah Pangabdhi Jambura Accounting Review Jambura Economic Education Journal Jurnal Ilmiah Edunomika (JIE) Jurnal Informatika Ekonomi Bisnis Jurnal Akuntansi dan Keuangan Jurnal Sibermas (Sinergi Pemberdayaan Masyarakat) Economics and Digital Business Review 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 Jurnal Ilmiah Akuntansi Keuangan dan Bisnis Mopolayio : Jurnal Pengabdian Ekonomi Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
mattoasi mattoasi
Universitas Negeri Gorontalo
Agriculture, Biological Sciences & Forestry Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Industrial & Manufacturing Engineering Medicine & Pharmacology Public Health Social Sciences Other

Published : 29 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 29 Documents
Search

 1   2   3 
Effectiveness Of Application Of Management Accounting Information Model In Village Fund Management For Empowerment Of Business Activities In Kabila Bone District, Bone Bolango Regency, Gorontalo Province Mattoasi MATTOASI; Sutan Muhammad RAIHAN; Suryadi MADJID
Journal of Tourism Economics and Policy Vol. 2 No. 2 (2022): Journal of Tourism Economics and Policy (August – November 2022)
Publisher : Indonesia Strategic Sustainability

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38142/jtep.v2i2.357

Abstract

This study relates to the model of applying management accounting information in managing village funds for economic empowerment in the community. This study aims to determine the model of the application of management accounting information in maximizing the management of village funds. The research method is based on qualitative methods, relying on method and source triangulation to answer the problem formulation. The results showed that the accounting information model used by the village government in Kabila Bone District was ineffective because the model did not require regular reports and periodic reports from business actors during the implementation of activities. Hence, it greatly affected the management of village funds to empower the community for the next stage.
Pengaruh Kompetensi Aparat Desa, Sistem Pengendalian Internal dan Sistem Informasi Akuntansi Terhadap Akuntabilitas Pengelolaan Dana Desa Adriansah Polutu; Mattoasi Mattoasi; Usman Usman
Jambura Accounting Review Vol. 3 No. 2 (2022): Jambura Accounting Review - August 2022
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.v3i2.53

Abstract

Tujuan dari penelitian ini adalah untuk mengetahui kompetensi aparat desa, sistem pengendalian internal, dan sistem informasi akuntansi berpengaruh terhadap akuntabilitas pengelolaan dana desa. Jenis metode yang digunakan dalam penelitian ini adalah metode kuantitatif dengan teknik pengumpulan data menggunakan survey kuesioner. Adapun jumlah responden dalam penelitian ini sebanyak 36 responden yang terdiri dari Kepada Desa, Sekretaris Desa, Kaur Keuangan, dan Kaur Perencanaan Desa di seluruh Kecamatan Kabila Bone Kabupaten Bone Bolango. Teknik analisis data dalam penelitian ini menggunakan uji regresi linier berganda. Hasil penelitian menunjukkan bahwa secara parsial kompetensi aparat desa berpengaruh positif dan signifikan terhadap akuntabilitas pengelolaan dana desa, sistem pengendalian internal berpengaruh positif dan signifikan terhadap akuntabilitas pengelolaan dana desa, dan sistem informasi akuntansi berpengaruh positif dan simultan terhadap akuntabilitas pengelolaan dana desa. Kemudian secara simultan kompetensi aparat desa, sistem pengendalian internal dan sistem informasi akuntansi berpengaruh positif dan signifikan terhadap akuntabilitas pengelolaan dana desa.
Pengaruh Kompetensi Aparatur, Komitmen Organisasi, Dan Kejelasan Sasaran Anggaran Terhadap Kualitas Sistem Informasi Akuntansi Manajemen Dalam Pengelolaan Dana Desa Di Kecamatan Kabila Bone, Kabupaten Bone Bolango Wafiq Aziza Nurasfitri; Mattoasi Mattoasi; Nilawaty Yusuf
JAMBURA: Jurnal Ilmiah Manajemen dan Bisnis Vol 5, No 2 (2022): JIMB - VOLUME 5 NOMOR 2 SEPTEMBER 2022
Publisher : Universitas Negeri Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37479/jimb.v5i2.16543

Abstract

Kualitas Sistem Informasi Akuntansi Manajemen dalam pengelolaan dana desa sudah menjadi sebuah tuntutan bagi pemerintah desa. Adanya tuntutan ini sebagai akibat implementasi Undang-Undang Nomor 6 Tahun 2014 tentang Desa. Penelitian ini bertujuan untuk mengetahui dan menganalisis pengaruh kompetensi aparat, komitmen organisasi, dan kejelasan sasaran anggaran terhadap Kualitas sistem informasi akuntansi manajemen dalam pengelolaan dana desa di Kecamatan Kabila Bone. Jenis penelitian ini adalah penelitian pendekatan kuantitatif, dengan menyebarkan kuesioner kepada responden. Populasi dan sampel adalah aparat pengelola dana desa di Kecamatan Kabila Bone sejumlah 36 responden. Hasil penelitian menunjukkan bahwa variabel Kompetensi Aparatur, Komitmen Organisasi, kejelasan Sasaran Anggaran dan Kualitas sistem informasi Akuntansi manajemen sebesar 71.6 %, sedangkan sisanya yaitu sebesar 28,4 % dijelaskan atau digambarkan oleh variabel independen lain yang tidak dimasukkan dalam model penelitian ini. Kata Kunci: Kompetensi Aparat, Komitmen Organisasi, Kejelasan Sasaran Anggaran, Kualitas Sistem Informasi Akuntansi Manjemen.
Analysis of the Application of Accounting to Micro, Small and Medium Enterprises (MSMEs) in Kecamatan Bulango Utara Mattoasi Mattoasi; Victorson Taruh; Novrianti Supu
Jurnal Ilmiah Akuntansi Keuangan dan Bisnis (JIKABI) Vol 1, No 2 (2022): Jurnal Ilmiah Akuntansi Keuangan dan Bisnis (JIKABI) - NOVEMBER
Publisher : Universitas Medan Area

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (819.149 KB) | DOI: 10.31289/jbi.v1i2.1417

Abstract

MSMEs have been chosen by most Indonesians to get out of social problems. Such a large contribution MSMEs make to economic development. Seeing such a large contribution made by MSMEs, more attention is needed to develop and maintain the existence of MSMEs, because in fact MSMEs have weaknesses that usually occur in financial management. Many businesses are experiencing financial problems, as a result of which the business has gone out of business. Financial management problems are factors that can cause failure in MSMEs. One way of settlement is with correct accounting practices. Of course, this applies to all MSMEs of all types, including MSMEs in North Bulango District. The purpose of this study is to find out the extent of the application of accounting carried out by MSMEs in North Bulango District, to know the perception of MSMEs in North Bulango District towards accounting, and the factors that cause low accounting for MSMEs in North Bulango District. The research was conducted using a descriptive quantitative approach. The data source used is primary data. Data collection techniques are carried out by observation, interviews, documentation, and data triangulation. The results showed that Small, Micro, and Medium Enterprises (MSMEs) in North Bulango District have not implemented accounting records properly based on SAK EMKM so that they do not display information about the rate of return on capital, assets, debt and capital in more detail. The results of another study found that the obstacles faced by MSME companies in implementing SAK EMKM were lack of knowledge about accounting in accordance with SAK EMKM and lack of awareness of business actors in the importance of implementing accounting in accordance with SAK EMKM.
Pengaruh Budaya Organisasi dan Struktur Organisasi Terhadap Kualitas Sistem Informasi Akuntansi Pemerintah Desa di Kecamatan Kabila Bone Kabupaten Bone Bolango Mattoasi Mattoasi; Lukman Pakaya; Siti Fajrin Chairunnisa
Economics and Digital Business Review Vol. 4 No. 2 (2023): February - July
Publisher : STIE Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/ecotal.v4i2.564

Abstract

This study aims to determine the effect of organizational culture and organizational structure on the quality of accounting information systems. This type of research used is a quantitative method. The data source used in this research is primary data obtained directly from respondents through questionnaires distributed to village officials in Kabila Bone District, Bone Bolango Regency. The total population in this study was 9 villages using a sampling technique so that the number of samples used was 4 villages. The results of this study show that organizational culture (X1) and organizational structure (X2) partially have a positive and significant effect on the quality of accounting information systems (Y).
Pengaruh Penggunaan Teknologi Informasi Sistem Informasi Manajemen Daerah (Simda) Pendapatan Terhadap Nilai Informasi Laporan Keuangan Pemerintah Kota Gorontalo Mattoasi Mattoasi; Didiet Pratama Musue; Winra Gita Abas
Jurnal Ilmiah Akuntansi Keuangan dan Bisnis (JIKABI) Vol 2, No 1 (2023): Jurnal Ilmiah Akuntansi Keuangan dan Bisnis (JIKABI) - MEI
Publisher : Universitas Medan Area

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31289/jbi.v2i1.1696

Abstract

This study aims to see the influence of information technology based on regional management information system (SIMDA) revenue on the value of financial reporting information of the Gorontalo City Government. In answering the research hypothesis, quantitative research methods are used through distributing questionnaires to 58 respondents (employees) at the regional finance agency of Gorontalo  City. The data obtained were analyzed using SPSS 22 for windows.ased on the research results, it shows that the use of information technology (SIMDA)  income affects the value of financial reporting information of the Gorontalo City Government by 57.3%, while the remaining 42.7% is explained by other variables not examined in this study.
Penerapan Akuntansi Pada Umkm Level Up Bistro Kota Gorontalo Mattoasi Mattoasi; Hapsawati Taan; Siti Verogita Ahmad
Journal Of Business, Finance, and Economics (JBFE) Vol 3, No 2 (2022): Journal Of Business, Finance, and Economics (JBFE)
Publisher : Universitas Veteran Bangun Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32585/jbfe.v3i2.4006

Abstract

This study aims to determine the Application of Accounting in Micro, Small and        Medium Enterprises at the Level Up Bistro in Gorontalo City. The problem discussed in       This study is whether the application of accounting in MSME Level Up Bistro is in      accordance with SAK-EMKM.This study uses a qualitative approach. Data was collected using the interview method with the owner and employees of Level Up Bistro and documentation.The results of this study indicate that Level Up Bistro SMEs apply accounting by changing the recording model to simple and not following the Micro, Small and Medium Entity Financial Accounting Standards (SAK EMKM). From the results of the interviews conducted, it was shown that the recording carried out at Level Up Bistro was only limited to recording income and expenses.
Penerapan Akuntansi Pada Umkm Level Up Bistro Kota Gorontalo Mattoasi Mattoasi; Hapsawati Taan; Siti Verogita Ahmad
Journal Of Business, Finance, and Economics (JBFE) Vol 3 No 2 (2022): Journal Of Business, Finance, and Economics (JBFE)
Publisher : Universitas Veteran Bangun Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32585/jbfe.v3i2.4006

Abstract

This study aims to determine the Application of Accounting in Micro, Small and        Medium Enterprises at the Level Up Bistro in Gorontalo City. The problem discussed in       This study is whether the application of accounting in MSME Level Up Bistro is in      accordance with SAK-EMKM.This study uses a qualitative approach. Data was collected using the interview method with the owner and employees of Level Up Bistro and documentation.The results of this study indicate that Level Up Bistro SMEs apply accounting by changing the recording model to simple and not following the Micro, Small and Medium Entity Financial Accounting Standards (SAK EMKM). From the results of the interviews conducted, it was shown that the recording carried out at Level Up Bistro was only limited to recording income and expenses.
Sistem Akuntansi Persediaan Barang Dagang Dengan Menggunakan Metode Analisis Pieces (Studi Kasus Tom’s Petshop Gorontalo) Muh. Sabrijal; Mattoasi; Amir Lukum
JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) Vol. 9 No. 5 (2023): Oktober 2023
Publisher : Sekretariat Pusat Lembaga Komunitas Informasi Teknologi Aceh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35870/jemsi.v9i5.1523

Abstract

Penelitian ini bertujuan untuk mengidentifikasi Sistem Akuntansi persediaan barang dagang Tom’s Petshop dengan metode analisis PIECES (Performance, Information, Economi, control, Eficiency, dan Service) untuk mengetahui kelemahan suatu sistem, sehingga dapat memberikan saran perbaikan demi terwujudnya sistem yang efektif dan efisien. Penelitian ini menggunakan metode kualitatif pendekatan deskriptif dengan sumber data primer yang diperoleh secara langsung dari observasi dan wawancara serta data hasil dokumentasi. Lokasi penelitian bertempat di Jalan Ahmad wahab, Bulila, Kecamatan Telaga, Kabupaten Gorontalo.Hasil penelitian menunjukkan bahwa sistem akuntansi persediaan barang dagang pada Tom’s Petshop sudah sebagian besar berbasis komputer, akan tetapi teridentifikasi adanya kelemahan pada keenam variabel.
Efektivitas Penetapan Harga Jual Produk dalam Meningkatkan Volume Penjualan Pada UMKM Pabrik Tahu Barokah Mawar Masita Dai; Mattoasi; Siti Pratiwi Husain
Jurnal Informatika Ekonomi Bisnis Vol. 5, No. 3 (September 2023)
Publisher : SAFE-Network

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37034/infeb.v5i3.692

Abstract

This study discusses the effectiveness of product selling price determination in increasing sales volume in Micro, Small and Medium Enterprises (UMKM) Barokah Tofu Factory in Bube Baru Village. The main objective of this study was to determine the level of effectiveness of setting the selling price on sales volume at the UMKM Barokah Tofu Factory in Bube Baru Village. The research method used is descriptive quantitative. Data is collected through observation and documentation. The results of this research show that setting effective selling prices can increase sales volume at the Barokah Tofu Factory UMKM. The analysis results show that raw material costs, labor costs and factory overhead costs play an important role in determining selling prices. In addition, the determination of gross profit must be effective so that it does not have an impact on setting selling prices that can be reached by consumers. In the context of the Barokah Tofu Factory UMKM, this research concludes that effective pricing can increase sales volume. The implications of this research provide guidance for similar UMKM in optimizing their selling price setting to achieve an increase in sales volume in achieving the organization's vision.
Co-Authors Adriansah Polutu Agus Hakri Bokingo Amir Lukum, Amir Andi Yusniar Mendo Anggi Wahyu Ayu Anggita Putri Dharmawaty S. Makur Didiet Pratama Musue Didiet Pratama Musue Fatmawaty Damity Hapsawati Taan Landris S. Mula Mahdalena Mawar Masita Dai Muh. Sabrijal Muhammad Amir Arham Ni Kadek Dina Yuwinda Nilawaty Yusuf Niswatin Novrianti Supu Nur Aliefah A. Pantu Nur Hafisah Budi Pakaya, Lukman Rio Monoarfa Risnawati Daipaha Ronald S. Badu Sahmin Noholo Siti Fajrin Chairunnisa Siti Pratiwi Husain Siti Verogita Ahmad Sitti Rahmatya Bilalea Suryadi MADJID Sutan Muhammad RAIHAN Tri Handayani Amaliah Tri Herlina Nani Usman Usman Usman Victorson Taruh Wafiq Aziza Nurasfitri Winda Ilyani Rahim Winra Gita Abas Zulkifli Bokiu