Articles
<![CDATA[Pendapatan Asli Daerah, Dana Alokasi Umum Dan Dana Alokasi Khusus Terhadap Kinerja Keuangan Pemerintah Kabupaten Gorontalo: Regional Original Revenue, General Allocation Funds and Special Allocation Funds for the Gorontalo Regency Government's Financial Performance ]]>
<![CDATA[Machmud, Joice]]>;
<![CDATA[Radjak, Lukfiah Irwan]]>
<![CDATA[ Journal of Accounting Science Vol. 2 No. 1 (2018): January ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Sidoarjo ]]>
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DOI: 10.21070/jas.v2i1.1106
<![CDATA[This research figures out and analyzes the influence of regency own revenue (PAD), general allocation funds (DAU), and special allocation funds (DAK) on the financial performance of Gorontalo Regency Government, and analyze the dominant variables that affect the Financial Performance of Gorontalo Regency Government. Quantitative approach is applied in this research with multiple regression analysis tools that include Partial Test and simultaneous test. The data used is quantitative internal secondary data, namely LRA period 2012-2016 Gorontalo District Government for all govermental apparatus (SKPD). The results showed that partially, regency own revenue variable (X1) has no significant influence on the value of 0.403 to the financial performance of Gorontalo Regency. General allocation funds variable (X2) has no significant influence with the value of 0.661 on the financial performance of Gorontalo Regency. Special allocation funds (X3) variable has significant influence with significance value 0.000 on financial performance of Gorontalo Regency. It is also shown that simultaneously the independent variables (PAD, DAU and DAK) have a significant effect on the dependent variable, which is the financial performance of Gorontalo Regency Government period 2012-2016 with a significance value of 0.000. It is suggested that further researchers conducting the same study add other variables and use the ratio of local financial independence for performance variables.]]>
<![CDATA[ANALISIS KONTRIBUSI PAJAK KENDARAAN BERMOTOR DAN BEA BALIK NAMA KENDARAAN BERMOTOR (PKB&BBNKB) TERHADAP PENDAPATAN ASLI DAERAH DI SAMSAT KABUPATEN GORONTALO ]]>
<![CDATA[Radjak, Lukfiah Irwan]]>;
<![CDATA[Yusuf, Fitria Melynsyah]]>;
<![CDATA[Iyonu, Mentari Ariesta]]>;
<![CDATA[Ayuba, Bambang Sevtian]]>
<![CDATA[ JSAP : Journal Syariah and Accounting Public Vol 7, No 1 (2024): Juli 2024 ]]>
Publisher : <![CDATA[Program Studi Akuntansi ]]>
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DOI: 10.31314/jsap.7.1.30-42.2024
<![CDATA[This research aims to measure the contribution of PKB & BBNKB in Samsat Gorontalo Regency to the Local Revenue in Gorontalo Province. This research used quantitative description. Data collection techniques are done through observation, data collection, and documentation. Based on the results of the research that has been done and the description of the discussion, it can be concluded that the contribution of PKB & BBNKB to PAD at Samsat Gorontalo Regency for the last four years is in the category of less, after calculating the average contribution of PKB & BBNKB to PAD is only 15.9%, this refers to the classification of contribution criteria according to the Ministry of Home Affairs No. 690.900.327. 1996. With a growth rate in 2019 of 14%, then in 2020, the growth rate of PKB & BBNKB decreased by 22%. In 2021, the growth rate of PKB & BBKB increased by 22%, and in 2022 only increased by 2%. With an average increase in the realization of PKB & BBNKB revenue at Samsat Gorontalo Regency of 4%, it is categorized as unsuccessful when referring to the Domestic Decree Number 13 of 2006 concerning Guidelines for Performance Assessment of Regional Companies. ]]>
<![CDATA[ANALISIS HUBUNGAN BELANJA MODAL DAN BELANJA PEMELIHARAAN PADA ANGGARAN PUSKESMAS TOLANGOHULA ]]>
<![CDATA[Radjak, Lukfiah Irwan]]>
<![CDATA[ JSAP : Journal Syariah and Accounting Public Vol 6, No 2 (2023): Desember 2023 ]]>
Publisher : <![CDATA[Program Studi Akuntansi ]]>
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DOI: 10.31314/jsap.6.2.84-94.2023
<![CDATA[This research aims to find out whether capital expenditure and maintenance expenditure have a significant relationship to the budget of the Tolangohula Community Health Center. The research design used is a causal design. The statistical tests used to test the hypothesis that the author proposes are the Pearson Product Moment correlation, correlation significance test, and coefficient of determination. Showed that capital expenditure had a positive and significant relationship with maintenance expenditure in the Tolangohula Health Center budget. The correlation result is 0.554, which means that there is a 55.40% relationship between capital expenditure and maintenance expenditure in the Tolangohula Health Center budget. The result of the coefficient of determination (r2) is 0.307. This value means 30.70% of capital expenditure is an estimate of maintenance expenditure in the Tolangohula Community Health Center budget. The positive coefficient results indicate that the greater the capital expenditure allocated for various facilities and infrastructure at the Tolangohula Health Center, the greater the maintenance expenditure allocated for various health facility maintenance activities.]]>
<![CDATA[ANALISIS PENGARUH FLYPAPER EFFECT TERHADAP EFISIENSI BELANJA DAERAH DI PROVINSI GORONTALO ]]>
<![CDATA[Radjak, Lukfiah Irwan]]>;
<![CDATA[Latarang, Syarif K]]>
<![CDATA[ JSAP : Journal Syariah and Accounting Public Vol 4, No 2 (2021): DESEMBER 2021 ]]>
Publisher : <![CDATA[Program Studi Akuntansi ]]>
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DOI: 10.31314/jsap.4.2.47-56.2021
<![CDATA[Penelitian dilakukan di pemerintah Provinsi Gorontalo.adapun tujuan dari penelitian ini untuk mengetahui bagaimana Pengaruh Flypaper Effect Terhadap Efisiensi Belanja Daerah di Provinsi Gorontalo. Penelitian ini Mengunakan Metode Regresi Berganda dimana variabel terikat adalah Belanja Daerah dan variabel bebas adalah Dana Alokasi Umum dan Pendapatan Asli Daerah. Dari hasil penelitian yang dilakukan secara parsial Dana Alokasi Umum berpengaruh positif terhadap belanja daerah dan Pendapatan Asli Daerah tidak berpengaruh Positif terhadap Belanja Daerah. Sedangkan secara simultan Dana Alokasi Umum dan Pendapatan Asli daerah berpengaruh Positif terhadap Belanja daerah. Serta selama periode penelitian tahun 2016-2020 terjadi fenomena Flypaper Effect pada Provinsi Gorontalo Sedangkan Rasio efisiensi Belanja Daerah terhadap pendapatan daerah dari tahun 2016-2020 menujukan hasil yang kurang efisien.]]>
<![CDATA[PENGARUH PERENCANAN ANGGARAN DAN PELAKSANAAN KEGIATAN TERHADAP REALISASI ANGGARAN DI PEMERINTAH DAERAH KABUPATEN GORONTALO ]]>
<![CDATA[Radjak, Lukfiah Irwan]]>;
<![CDATA[Humolungo, Ferawati]]>
<![CDATA[ JSAP : Journal Syariah and Accounting Public Vol 5, No 1 (2022): JULI 2022 ]]>
Publisher : <![CDATA[Program Studi Akuntansi ]]>
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DOI: 10.31314/jsap.5.1.1-7.2022
<![CDATA[This research was conducted at the Gorontalo Regency Finance Agency. The purpose of this study was to determine the effect of budget planning on budget realization and to determine the effect of activity implementation on budget realization. This study uses quantitative methods, namely multiple linear regression formulas, coefficient of determination, F test and T test. Based on the results of the analysis, the tcount value for the budget planning variable is 3.018 when compared with the ttable value of 2.109, it can be concluded that budget planning has a positive and significant effect. on budget realization and for the activity implementation variable, the tcount value is 1.700, the ttable value is 2.109, it can be concluded that the implementation of activities has an insignificant positive effect on budget realization. So the most dominant influence on budget realization is the planning variable, so it can be concluded that budget planning and implementation joint activities have a positive and significant impact on budget realization in the Gorontalo Regency Government in 2015-2019]]>
<![CDATA[MODEL PENCATATAN AKUNTANSI DI BADAN USAHA MILIK KAMPUS UNIVERSITAS MUHAMMADIYAH GORONTALO ]]>
<![CDATA[Radjak, Lukfiah Irwan]]>;
<![CDATA[Hiola, Yustina]]>
<![CDATA[ JSAP : Journal Syariah and Accounting Public Vol 5, No 1 (2022): JULI 2022 ]]>
Publisher : <![CDATA[Program Studi Akuntansi ]]>
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DOI: 10.31314/jsap.5.1.8-18.2022
<![CDATA[This study aims to develop a design model for accounting records in Business Entities Owned by the University of Muhammadiyah Gorontalo. The targeted output of this research is the design of a simple recording model on the University of Muhammadiyah Gorontalo Campus-Owned Enterprises and the research results can be published in local and national journals that have ISSN. This research is a qualitative research with data collection methods through observation, interviews and documentation. This research will lead to the design of an accounting record model that can be used by the University of Muhammadiyah Gorontalo Campus-Owned Enterprises in accordance with SAK EMKM which is based on the needs of routine and non-routine transactions on the entity. The results of this study indicate that BUMK UMGo is not ready to prepare its financial statements independently. Financial recording is still on a cash basis, there is no going concern analysis and has not applied the concept of a business entity. BUMK UMGo does not yet have adequate accounts receivable subsidiary ledger records, inadequate inventory records and the absence of accounting policies. BUMK UMGo is starting to be able to fix its accounting records starting by complying with the basic accounting assumptions required in SAK EMKM, namely recording transactions on an accrual basis, having going concern analysis and applying the concept of business entities. In addition, pay attention to the transaction subsidiary books, which so far have only been cash books as a control over all accounts that cannot accommodate accrual transactions.]]>
<![CDATA[ANALISIS KINERJA PENGELOLAAN DANA DESA DI DESA MOTODUTO ]]>
<![CDATA[Radjak, Lukfiah Irwan]]>;
<![CDATA[Lantowa, Felmi D]]>;
<![CDATA[Suleman, Nurjana]]>;
<![CDATA[Torana, Nopriyanto]]>
<![CDATA[ JSAP : Journal Syariah and Accounting Public Vol 6, No 1 (2023): Juli 2023 ]]>
Publisher : <![CDATA[Program Studi Akuntansi ]]>
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DOI: 10.31314/jsap.6.1.71-83.2023
<![CDATA[This research aims to determine the performance of the Motoduto Village Government in managing the Village Fund. This research used a qualitative approach and conducted interviews with 9 informants. The results indicated the overall performance indicators studied have not been implemented properly by the Village Government. It was also found the main factors that led to the absence of performance allocations and the existence of a non-budgetary in the Motoduto Village Government were productivity, responsiveness and accountability factors. It is recommended to the Motoduto Village Government, providing facilities that can accommodate aspirations, criticisms, or suggestions. For transparency of information about Village Funds, you can use media in the form of billboards placed in strategic places. For the quality of the Motoduto Village apparatus, the Government can plan routine programs/training that can support village financial management.]]>
<![CDATA[ANALISIS FINANCIAL DISTRESS PADA PEMERINTAH PROVINSI GORONTALO TAHUN 2014-2018 ]]>
<![CDATA[Pangku, Mutiara]]>;
<![CDATA[Radjak, Lukfiah Irwan]]>
<![CDATA[ JSAP : Journal Syariah and Accounting Public Vol 4, No 1 (2021): JULI 2021 ]]>
Publisher : <![CDATA[Program Studi Akuntansi ]]>
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DOI: 10.31314/jsap.4.1.1-8.2021
<![CDATA[This research was conducted at the Regional Financial and Asset Agency of Gorontalo Province. The purpose of this study is to obtain answers to problems that have been formulated, to analyze financial risks to the government of Gorontalo Province. This study uses binary logistic regression method where the dependent variable financial distress is dummy and only has two possible outcomes, yes and no. From the results of research conducted partially on the independent variables, namely regional financial independence, local revenue, regional expenditure and solvency have no positive effect on the dependent variable financial distress. Meanwhile, simultaneously the independent variables of financial independence, local revenue, regional expenditure and solvency have a positive effect on the variables tied to financial distress]]>
<![CDATA[ANALISIS PENGELOLAAN KEUANGAN SESUAI PERMENDAGRI NOMOR 79 TAHUN 2018 TENTANG BADAN LAYANAN UMUM DAERAH DI PUSKESMAS TOLANGOHULA ]]>
<![CDATA[Radjak, Lukfiah Irwan]]>
<![CDATA[ JSAP : Journal Syariah and Accounting Public Vol 5, No 2 (2022): DESEMBER 2022 ]]>
Publisher : <![CDATA[Program Studi Akuntansi ]]>
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DOI: 10.31314/jsap.5.2.103-111.2022
<![CDATA[Penelitian ini bertujuan untuk mengetahui apakah pengelolaan keuangan sudah sesuai dengan Permendagri No. 79 Tahun 2018 tentang Badan Layanan Umum Daerah pada Puskesmas Tolangohula. Pada penelitian ini peneliti menggunakan jenis penelitian deskriptif kualitatif. Puskesmas Tolangohula dalam pengelolaan keuangannya sesuai dengan Peraturan Menteri Dalam Negeri Nomor 79 Tahun 2018 tentang Badan Layanan Umum Daerah pada Puskesmas Tolangohula dengan mematuhi beberapa prinsip tata kelola keuangan, yaitu Transparansi dan Independensi. Namun, Puskesmas Tolangohula belum menerapkan prinsip akuntabilitas dan tanggung jawab. Namun demikian, Puskesmas Tolangohula RPSA telah mandiri dalam mengelola organisasi secara profesional tanpa benturan kepentingan dan pengaruh atau tekanan dari orang lain yang tidak sesuai dengan peraturan perundang-undangan dan prinsip bisnis yang sehat.]]>
<![CDATA[Pengukuran Kinerja dalam Anggaran berbasis Kinerja : Tinjauan Pustaka Sistimatis ]]>
<![CDATA[Radjak, Lukfiah Irwan]]>;
<![CDATA[Sutopo, Bambang]]>
<![CDATA[ JSAP : Journal Syariah and Accounting Public Vol 8, No 1 (2025): Juli 2025 ]]>
Publisher : <![CDATA[Program Studi Akuntansi ]]>
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DOI: 10.31314/jsap.8.1.75-86.2025
<![CDATA[Abstract The implementation of performance-based budgeting in both the public and private sectors enables organizations to formulate programs aligned with strategic objectives and serves as a control tool to monitor and evaluate program implementation using performance indicators. Structured performance measurement assists in assessing program efficiency and effectiveness, enhancing accountability, and improving future program planning and implementation. However, research on performance measurement in performance-based budgeting remains limited, leaving room for further exploration. The primary goal of this systematic literature review is to analyze previous studies on performance measurement in performance-based budgeting. The second goal is to provide recommendations for future research. A systematic literature review was chosen to achieve a comprehensive understanding of the issues under discussion. This synthesis focuses on two themes: local government and education. Keywords: Performance-based budgeting, performance measurement. Abstrak Penerapan anggaran berbasis kinerja di sektor publik maupun swasta memungkinkan organisasi untuk merumuskan program yang selaras dengan tujuan strategis dan berfungsi sebagai alat pengendalian untuk memantau serta mengevaluasi pelaksanaan program menggunakan indikator kinerja. Pengukuran kinerja yang terstruktur membantu dalam penilaian efisiensi dan efektivitas program, meningkatkan akuntabilitas, serta perbaikan dalam perencanaan dan pelaksanaan program di masa depan. Meskipun demikian, penelitian mengenai pengukuran kinerja dalam anggaran berbasis kinerja masih terbatas, membuka ruang untuk eksplorasi lebih lanjut. Tujuan pertama dari tinjauan literatur sistematik ini adalah untuk menganalisis penelitian terdahulu mengenai pengukuran kinerja dalam anggaran berbasis kinerja. Tujuan kedua tinjauan literatur sistematik untuk rekomendasi peneliti selanjutnya. Tinjauan literatur sistematik dipilih untuk mencapai pemahaman yang komprehensip tentang masalah yang sedang dibahas. Sintesis ini berfokus pada dua tema yaitu bidang pemerintah daerah dan pendidikanKata kunci : Anggaran berbasis kinerja, pengukuran kinerja]]>
