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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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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

Abstract

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

Abstract

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

Abstract

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

Abstract

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

Abstract

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

Abstract

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

Abstract

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.
Pelatihan Penetapan Harga Jual Produk Bagi Pelaku Usaha Mikro Kecil dan Menengah (UMKM) di Kota Gorontalo Mattoasi Mattoasi; Ayu Rakhma Wuryandini; Usman Usman; Oktaviani Kadir; Tri Syawaluddin Luma; Mariana Sampeno; Freti Arta Melia Botutihe; Nur Hidayah Is Onu; Riska Husain; Natalia Isabel Wantah; Nur Cahyani Dehi; Fitria Putri Wolingalo; Savira Ramadhani Mokodongan; Inayah Helingo; Tia Latifa; Khalsja Oktaviani Kadir
Jurnal Pengabdian Sosial Vol. 3 No. 8 (2026): Juni
Publisher : PT. Amirul Bangun Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59837/s9d3zz46

Abstract

Usaha Mikro, Kecil, dan Menengah (UMKM) memiliki peran penting dalam mendorong pertumbuhan ekonomi dan meningkatkan kesejahteraan masyarakat. Namun, sebagian pelaku UMKM masih menghadapi kendala dalam menentukan harga jual produk karena belum melakukan perhitungan biaya secara menyeluruh. Kondisi tersebut menyebabkan harga jual sering ditetapkan berdasarkan perkiraan atau mengikuti harga pesaing tanpa mempertimbangkan seluruh biaya yang dikeluarkan. Kegiatan pengabdian kepada masyarakat ini bertujuan meningkatkan pengetahuan dan keterampilan pelaku UMKM dalam menghitung harga pokok produksi serta menetapkan harga jual produk secara tepat. Kegiatan dilaksanakan melalui metode pelatihan partisipatif yang dipadukan dengan pendampingan praktik. Tahapan kegiatan meliputi observasi awal, penyampaian materi mengenai konsep biaya, klasifikasi biaya, harga pokok produksi, dan penetapan harga jual, serta praktik langsung menggunakan studi kasus yang relevan dengan usaha peserta. Hasil kegiatan menunjukkan bahwa peserta mampu mengidentifikasi komponen biaya produksi dan nonproduksi, menghitung harga pokok produksi, serta menentukan harga jual berdasarkan biaya yang dikeluarkan dan tingkat keuntungan yang diharapkan. Selain itu, peserta memperoleh pemahaman yang lebih baik mengenai pentingnya pencatatan biaya dalam mendukung pengambilan keputusan usaha. Kegiatan ini memberikan kontribusi dalam meningkatkan kapasitas manajerial pelaku UMKM dan mendukung keberlanjutan usaha melalui penetapan harga jual yang lebih akurat dan rasional.
Penerapan audit kinerja dalam meningkatkan efesiensi pengelolaan keuangan daerah berbasis SIPD Dita Aulia Buata; Andriyawan E. Karim; Mattoasi Mattoasi
Jurnal Manajemen dan Penelitian Akuntansi (JUMPA) Vol 19 No 1 (2026): Januari-Juni
Publisher : Sekolah Tinggi Ilmu Ekonomi Cendekia Bojonegoro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58431/jumpa.v19i1.452

Abstract

Sistem Informasi Pemerintahan Daerah (SIPD) merupakan platform digital yang diwajibkan pemerintah pusat untuk mengintegrasikan seluruh proses pengelolaan keuangan daerah. Namun, implementasi SIPD di lapangan masih menghadapi berbagai kendala struktural yang berpotensi mengurangi efektivitasnya. Penelitian ini bertujuan menganalisis secara kritis bagaimana implementasi SIPD memengaruhi efisiensi pengelolaan keuangan daerah melalui pendekatan audit kinerja berbasis studi literatur. Dengan menggunakan metode kualitatif-deskriptif dan analisis isi terhadap 18 sumber literatur ilmiah yang diterbitkan antara tahun 2018 hingga 2024, penelitian ini menemukan bahwa SIPD secara signifikan mampu mereduksi waktu penyusunan dokumen anggaran hingga 50%, menurunkan tingkat kesalahan data hingga 70%, serta meningkatkan skor akuntabilitas dan transparansi secara substansial. Namun demikian, keberhasilan tersebut terkendala oleh keterbatasan infrastruktur teknologi, rendahnya kompetensi sumber daya manusia, belum optimalnya integrasi lintas sistem, serta resistensi budaya birokrasi. Novelty penelitian ini terletak pada penerapan perspektif audit kinerja yang mengintegrasikan dimensi ekonomi, efisiensi, dan efektivitas (3E) sebagai kerangka evaluatif terhadap implementasi SIPD, yang belum banyak digunakan dalam penelitian serupa. Rekomendasi strategis mencakup penguatan infrastruktur digital, program pengembangan kompetensi ASN yang berkelanjutan, harmonisasi regulasi, serta pendekatan manajemen perubahan yang terstruktur.
Pengaruh Kejelasan Sasaran Anggaran Dan Partisipasi Masyarakat Terhadap Akuntabilitas Pengelolaan Dana Desa (Studi Kasus di Provinsi Gorontalo) Mattoasi Mattoasi; Usman Usman; Andini Suiton
Jurnal Ilmiah Akuntansi Keuangan dan Bisnis (JIKABI) Vol 4, No 2 (2025): Jurnal Ilmiah Akuntansi Keuangan dan Bisnis (JIKABI) - NOVEMBER
Publisher : Universitas Medan Area

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31289/jbi.v4i2.6752

Abstract

Akuntabilitas pengelolaan dana desa adalah pertanggungjawaban pemerintah desa atas pengelolaan dana desa kepada bupati dan masyarakat, sesuai dengan peraturan perundang-undangan yang berlaku. Namun demikian pelaksanaan akuntabilitas masih terjadi dalam pengelolaan dana desa di Provinsi Gorontalo. Penelitian bertujuan untuk mengentahui bagaimana pengaruh variabel Kejelasan Sasaran Anggaran (X1) dan Partisipasi Masyarakat (X2)  terhadap akuntabilitas.  Metodelogi kuantitatif  yang digunakan dalam penelitian ini dengan analisis data berdasarkan regresi berganda. Hasil penelitian menunjukkan bahwa Kejelasan Sasaran Anggaran (X1) berpengaruh terhadap akuntabilitas namun tidak signifikan. Demikian juga Partisipasi Masyarakat (X2) berpengaruh dan signifikan terhadap akuntabilitas.
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