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Systematic Literature Review: Hambatan dan Peluang Penerapan SAK EMKM Di Indonesia Tiara Abdurahman; Fityan Halid; Mattoasi Mattoasi; Hartati Tuli
JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) Vol. 12 No. 2 (2026): April 2026
Publisher : Sekretariat Pusat Lembaga Komunitas Informasi Teknologi Aceh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35870/jemsi.v12i2.6223

The Financial Accounting Standards for Micro, Small, and Medium Entities (SAK EMKM) were issued to assist MSMEs in preparing simpler financial statements while remaining compliant with accounting principles. However, numerous studies indicate that the implementation of SAK EMKM remains suboptimal across regions and business sectors in Indonesia. This study aims to map the barriers and opportunities for SAK EMKM implementation using a Systematic Literature Review (SLR) approach. The findings reveal that implementation barriers originate from three main layers: internal capacity constraints, socio-structural factors, and institutional limitations. Despite these challenges, the study identifies several opportunities for strengthening implementation, including capacity-building initiatives, bookkeeping digitalization, cross-institutional collaboration, and external incentives such as financing requirements based on standardized financial reports. This study contributes a comprehensive mapping of barriers and opportunities, providing a valuable reference for policymakers, academics, and MSME facilitators in formulating more effective and sustainable SAK EMKM implementation strategies.

Pengaruh Kompetensi Sumber Daya Manusia dan Tarif Air terhadap Profitabilitas pada Perusahaan Umum Daerah Air Minum Muara Tirta Kota Gorontalo Sitti Rahmatya Bilalea; Mattoasi; Zulkifli Bokiu
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 7 No. 1 (2025): 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.v7i1.5167

This research aims to examine the impact of human resource competence and water tariffs on profitability at the Muara Tirta Regional Public Water Company, Gorontalo City. This research is quantitative research. The data sources used are primary data collected through a questionnaire distributed to 71 respondents, who are employees knowledgeable about finance, utilizing purposive sampling. The data analysis technique involves descriptive quantitative analysis using t-statistic tests, f-statistic tests, and coefficient of determination tests (Adjusted R Square) using IBM SPSS 20 for Windows. The results indicate that human resource competence has a positive and significant impact on profitability, water tariffs have a positive and significant impact on profitability, and both human resource competence and water tariffs simultaneously have a positive and significant impact on profitability at the Muara Tirta Reional Public Water Company, Gorontalo City, with a coefficient of determination value of 21.1%. The remaining 78.9% is explained by other variables not examined in this research.

Penetapan Harga Pokok Produksi Minyak Kelapa dalam Meningkatkan Akurasi Penetapan Harga Jual Minyak Kelapa Kampung pada Kegiatan Pengabdian Village Incubator Mattoasi Mattoasi
Mopolayio : Jurnal Pengabdian Ekonomi Vol. 5 No. 2 (2026): Mopolayio : Jurnal Pengabdian Ekonomi Volume 5 Number 2 (March 2026) has been o
Publisher : Fakultas Ekonomi Universitas Negeri Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37479/mopolayio.v5i2.156

Pelatihan penetapan harga pokok produksi produk penting bagi petani kelapa agar dapat menetapkan harga jual yang tepat. Pengabdian ini dimaksudkan untuk memberikan pemahaman penetapan harga pokok produksi terhadap pelaku usaha. Metode pengabdian yang digunakan berupa pemaparan materi dan dilanjutkan dengan praktik perhitungan secara langsung menggunakan contoh kasus usaha kelapa. Hasil pengabdian menunjukkan bahwa pelaku usaha mampu menyusun harga pokok produksi secara tepat, memahami komponen biaya seperti bahan baku, tenaga kerja, dan biaya overhead, serta lebih percaya diri dalam menentukan harga jual yang kompetitif. Kegiatan ini juga meningkatkan kesadaran pelaku usaha terhadap pentingnya pencatatan biaya secara sistematis guna mendukung keberlanjutan usaha dan peningkatan keuntungan.

Pengaruh Kualitas Sumber Daya Manusia dan Regulasi Perpajakan Terhadap Tingkat Kepatuhan Wajib Pajak Kendaraan Bermotor Studi Kasus Pada Samsat Kabupaten Boalemo Provinsi Gorontalo Nurwila Olii; Mattoasi Mattoasi; Victorson Taruh
Jurnal Mahasiswa Akuntansi Vol 4 No 3 (2025): JAMAK: Jurnal Mahasiswa Akuntansi (Desember)
Publisher : Program Studi S1 Akuntansi Jurusan Akuntansi, Fakultas Ekonomi Universitas Negeri Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar

Penelitian ini bertujuan untuk menganalisis pengaruh kualitas sumber daya manusia dan regulasi perpajakan terhadap tingkat kepatuhan wajib pajak kendraan bermotor. Studi kasus pada samsat kabupaten boalemo provinsi gorontalo menggunakan metode Kuantitaf. Data dikumpulkan melalui Kuesioner. Proses pengumpulan data menggunakan teknik purposive sampling atau sampel dalam kriteria tertentu yakni masyarakat yang sudah membayar pajak dengan total sampel 104 responden di Kabupaten Boalemo. Teknik analisis data dalam penelitian ini menggunakan statistical package for the social sciences (SPSS). Hasil penelitian menunjukan bahwa kualiats sumber daya manusia tidak berpengaruh terhadap kepatuhan wajib pajak kendraan bermotor. Regulasi perpajakan berpengaruh terhadap tingkat kepatuhan wajib pajak kendraan bermotor dan secara simultan juga berpengaruh.

The Influence of Budget Planning and Human Resource Competence on the Effectiveness of Financial Management at the Dumbo Raya Sub-District Office of Gorontalo City Febriandi B. Hama; Mattoasi; Amir Lukum
Majapahit Journal of Islamic Finance and Management Vol. 6 No. 2 (2026): Islamic Finance and Management
Publisher : Universitas KH. Abdul Chalim Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/mjifm.v6i2.993

This study aims to examine and analyze the influence of budget planning and human resource competence on the effectiveness of financial management at the Dumbo Raya District Office, Gorontalo City. The approach used in this research is a quantitative approach with a causal associative method. Data were collected by distributing questionnaires to 46 respondents determined using the saturated sampling (census) technique. Data analysis techniques include classical assumption tests, multiple linear regression analysis, and hypothesis testing (t-test and F-test) with the assistance of SPSS 26 software. The results of the study indicate that: (1) Budget planning has a positive and significant effect on the effectiveness of financial management with a moderate category of influence. (2) Human resource competence has a positive and significant effect on the effectiveness of financial management with a small category of influence. (3) Simultaneously, budget planning and human resource competence have a significant effect on the effectiveness of financial management with a strong category of influence. The coefficient of determination (Adjusted R Square) indicates that these two independent variables are able to explain the variation in financial management effectiveness by 69.9%, while the remaining 30.1% is explained by other factors outside of this research model.

THE INFLUENCE OF FACILITIES, INFRASTRUCTURE, AND OPERATIONAL COSTS ON REVENUE (CASE STUDY OF PERUMDA MUARA TIRTA, GORONTALO CITY) Rahmatiya Abdullah; Mattoasi Mattoasi; Ayu Rakhma Wuryandini
Multidisciplinary Indonesian Center Journal (MICJO) Vol. 2 No. 3 (2025): Vol. 2 No. 3 Edisi Juli 2025
Publisher : PT. Jurnal Center Indonesia Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62567/micjo.v2i3.1242

The purpose of this study is to analyze the influence of facilities and infrastructure and operational costs on the revenue of Perumda Muara Tirta, Gorontalo City. This study uses a descriptive quantitative research design. The study population was 73 respondents with a questionnaire instrument. The results show that facilities and infrastructure affect revenue, and operational costs affect revenue. The coefficient of determination (R²) shows that both independent variables are able to explain variations in revenue substantially. This finding indicates that improving the quality of facilities and infrastructure and operational cost efficiency can increase company revenue. Perumda Muara Tirta management is expected to focus more on infrastructure management and operational cost control to maintain sustainable financial performance.

The Influence of Budget Planning and Human Resource Competence on the Effectiveness of Financial Management at the Dumbo Raya Sub-District Office of Gorontalo City Febriandi B. Hama; Mattoasi; Amir Lukum
Majapahit Journal of Islamic Finance and Management Vol. 6 No. 2 (2026): Islamic Finance and Management
Publisher : Universitas KH. Abdul Chalim Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/mjifm.v6i2.993

This study aims to examine and analyze the influence of budget planning and human resource competence on the effectiveness of financial management at the Dumbo Raya District Office, Gorontalo City. The approach used in this research is a quantitative approach with a causal associative method. Data were collected by distributing questionnaires to 46 respondents determined using the saturated sampling (census) technique. Data analysis techniques include classical assumption tests, multiple linear regression analysis, and hypothesis testing (t-test and F-test) with the assistance of SPSS 26 software. The results of the study indicate that: (1) Budget planning has a positive and significant effect on the effectiveness of financial management with a moderate category of influence. (2) Human resource competence has a positive and significant effect on the effectiveness of financial management with a small category of influence. (3) Simultaneously, budget planning and human resource competence have a significant effect on the effectiveness of financial management with a strong category of influence. The coefficient of determination (Adjusted R Square) indicates that these two independent variables are able to explain the variation in financial management effectiveness by 69.9%, while the remaining 30.1% is explained by other factors outside of this research model.

The Influence of Leadership Style and Competence of Village Apparatus on Village Government Budget Performance in Pulubala District Adelia Abdul Talib; Mattoasi; Muzdalifah
Majapahit Journal of Islamic Finance and Management Vol. 6 No. 2 (2026): Islamic Finance and Management
Publisher : Universitas KH. Abdul Chalim Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/mjifm.v6i2.974

This study aims to analyze the influence of the leadership style and competence of village officials on the budget performance of the village government in Pulubala sub-district. The research method used was quantitative, with primary data collected through questionnaires distributed to village officials in Pulubala sub-district. The sample consisted of 121 respondents. Data analysis used multiple linear regression with the help of SPSS 26. The results of the study show that leadership style has a positive and significant influence on the performance of the village government's budget. And the competence of village apparatus also has a positive and significant influence on the performance of the village government's budget. The leadership style and competence of village officials have a significant influence on the performance of the village government's budget. The R squery value obtained was 0.579 or 57.9%, indicating a strong relationship between the independent variables and the dependent variables in this study, while the remaining 42.1% were influenced by other factors.

The Influence of Leadership Style and Competence of Village Apparatus on Village Government Budget Performance in Pulubala District Adelia Abdul Talib; Mattoasi; Muzdalifah
Majapahit Journal of Islamic Finance and Management Vol. 6 No. 2 (2026): Islamic Finance and Management
Publisher : Universitas KH. Abdul Chalim Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/mjifm.v6i2.974

This study aims to analyze the influence of the leadership style and competence of village officials on the budget performance of the village government in Pulubala sub-district. The research method used was quantitative, with primary data collected through questionnaires distributed to village officials in Pulubala sub-district. The sample consisted of 121 respondents. Data analysis used multiple linear regression with the help of SPSS 26. The results of the study show that leadership style has a positive and significant influence on the performance of the village government's budget. And the competence of village apparatus also has a positive and significant influence on the performance of the village government's budget. The leadership style and competence of village officials have a significant influence on the performance of the village government's budget. The R squery value obtained was 0.579 or 57.9%, indicating a strong relationship between the independent variables and the dependent variables in this study, while the remaining 42.1% were influenced by other factors.

Pengaruh Kesadaran Wajib Pajak dan Sanksi Perpajakan Terhadap Kepatuhan Wajib Pajak Kendaraan Bermotor di Kabupaten Bone Bolango Dwi Restu Amanda Adnan; Mattoasi Mattoasi; Hartati Tuli
Jambura Accounting Review Vol. 6 No. 2 (2025): Jambura Accounting Review - August 2025
Publisher : Program Studi S1 Akuntansi Jurusan Akuntansi, Fakultas Ekonomi Universitas Negeri Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37479/jar.v6i2.243

Penelitian ini bertujuan untuk mengetahui pengaruh kesadaran wajib pajak dan sanksi perpajakan terhadap kepatuhan wajib pajak kendaraan bermotor di Samsat Bone Bolango. Fenomena rendahnya tingkat kepatuhan wajib pajak dalam membayar Pajak Kendaraan Bermotor menjadi alasan utama penelitian ini dilakukan, karena kondisi tersebut berdampak pada kurang optimalnya penerimaan daerah. Penelitian ini menggunakan metode kuantitatif. Sumber data yang digunakan dalam penelitian ini yakni menggunakan data primer yang diperoleh dari kuesioner yang disebarkan langsung kepada wajib pajak kemudian dianalisis menggunakan bantuan perangkat lunak IBM SPSS 30. Metode pengujian data dalam penelitian ini mencakup uji validitas dan uji reliabilitas. Selain itu, dilakukan uji asumsi klasik dan analisis regresi linear berganda. Hasil penelitian menunjukkan bahwa kesadaran wajib pajak berpengaruh positif dan signifikan terhadap kepatuhan wajib pajak. Sanksi perpajakan juga terbukti berpengaruh positif dan signifikan. Secara simultan kesadaran wajib pajak dan sanksi perpajakan berpengaruh positif dan signifikan terhadap kepatuhan wajib pajak di Samsat Bone Bolango.

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