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All Journal Journal of Accounting Science JSAP : Journal Syariah and Accounting Public Jurnal Pemberdayaan Ekonomi RENATA Jurnal Pengabdian Masyarakat Kita Semua
Lantowa, Felmi D.
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Humanities Computer Science & IT Earth & Planetary Sciences Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Social Sciences Other

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Pengaruh Penerapan Standar Akuntansi Pemerintahan Terhadap Kualitas Penyajian Laporan Keuangan Pada Pemerintah Kabupaten Gorontalo: The Influence of the Implementation of Government Accounting Standards on the Quality of Financial Statement Presentation in the Gorontalo Regency Government Sako, Umar; Lantowa, Felmi D
Journal of Accounting Science Vol. 2 No. 1 (2018): January
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/jas.v2i1.1101

Abstract

This research analyzes and examines the effect of government accounting standards implementation on the quality of financial statements presentation in Gorontalo Regency Government. This research was conducted at Gorontalo Regency Government. Descriptive quantitative approach is applied i.e. it explains in the form of tables and graphs on the condition of objects and research results with the help of simple regression data analysis. Data was obtained through documentation and questionnaire on 40 employees / respondents by random sampling. The objective is providing information or knowledge about the effect of government accounting standards application of on the quality of financial statements presentation in Gorontalo Regency Government, as well as becoming an input and reference to take decisions regarding government accounting standards for the quality of presentation of financial statements. The results showed that the application of SAP has a positive effect on the quality of presentation of financial statements at the Office of Revenue Regional Finance and Assets Management (DPPKAD) in Gorontalo regency. The result of determination analysis shows that the dependent variable (quality of financial report) can be explained by independent variable (SAP implementation).
Pengaruh Pelaksanaan Self Assessment System Dan Sanksi Perpajakan Terhadap Kepatuhan Wajib Pajak Pada Penerimaan Pajak Restoran Di Badan Pendapatan Daerah Kabupaten Gorontalo Lantowa, Felmi D; Radjak, Lukfiah I; Ilham, Magfira
JSAP : Journal Syariah and Accounting Public Vol 7, No 1 (2024): Juli 2024
Publisher : Program Studi Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31314/jsap.7.1.16-29.2024

Abstract

This research aims to determine "The Effect of Implementing the Self Assessment System and Tax Sanctions on Taxpayer Compliance in Restaurant Tax Revenue at the Regional Revenue Agency of Gorontalo Regency". This research is quantitative research using primary data obtained by distributing questionnaires to 87 taxpayers who were used as research samples. The data analysis technique uses multiple linear regression analysis. The research results show that partially the Self Assessment System has a significant effect on taxpayer compliance, as well as tax sanctions have a significant effect on taxpayer compliance. Simultaneously, the Self Assessment System and Tax Sanctions together have a significant effect on taxpayer compliance with restaurant tax revenues in the Gorontalo district regional revenue agency
Implementasi Sistem Aplikasi Keuangan Tingkat Instansi (SAKTI) Untuk Kewajaran Pelaporan Keuangan Pada Kantor Wilayah Direktorat Jenderal Perbendaharaan Provinsi Gorontalo Pakaya, Mimin; Radjak, Lukfiah I; Lantowa, Felmi D
JSAP : Journal Syariah and Accounting Public Vol 7, No 2 (2024): Desember 2024
Publisher : Program Studi Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31314/jsap.7.2.93-102.2024

Abstract

Penelitian ini bertujuan untuk mengetahui tingkat kelembagaan penerapan sistem aplikasi keuangan dalam proses pengelolaan keuangan pada kantor wilayah direktorat jenderal perbendaharaan provinsi Gorontalo. Penelitian ini menggunakan metode penelitian deskriptif kualitatif dengan menggunakan teknik observasi dan wawancara. Pengecekan keabsahan data menggunakan triangulasi dengan sumber. Hasil penelitian menunjukkan dari 5 indikator yang digunakan untuk mengukur keberhasilan penerapan sistem informasi pelaporan keuangan yang wajar, 3 indikator menunjukkan hasil yang belum optimal.
Manajemen Administrasi dan Keuangan di Desa Bajo, Kecamatan Tilamuta, Kabupaten Boalemo Baderan, Umar Sako; Lantowa, Felmi D.; Makur, Dharmawaty S.; Idji, Abdurrahaman
Jurnal Pemberdayaan Ekonomi Vol. 4 No. 2 (2025): Agustus
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/jpe.v4i1.4828

Abstract

Purpose: This community service aimed to improve the capacity of village apparatus and micro, small, and medium enterprises (MSMEs) in managing village administration and financial reporting based on accountability and transparency principles. Methodology/approach: The activity was conducted in Bajo Village, Tilamuta Sub-district, Boalemo Regency. A participatory workshop method was applied, involving lectures, discussions, and hands-on practice. The materials covered included village administrative document management, simple bookkeeping, and financial report preparation in accordance with applicable regulations. The program utilized printed materials, Microsoft Excel for bookkeeping exercises, and interactive group discussions to enhance participants’ understanding. Results/findings: The activity improved participants’ knowledge, technical skills, and awareness regarding good governance practices. Village apparatus became more capable of preparing administrative records and cash-based accrual financial reports. Participants also demonstrated a positive shift in attitude towards the importance of transparency and accountability in financial management. Conclusion: The activity enhanced village governance capacity, showing that training and assistance are key to improving accountability and professionalism in administrative and financial management. Limitations: The program was limited in scope to basic administrative and financial management and did not cover advanced digital tools due to limited digital literacy and infrastructure at the village level. Contribution: This activity contributes to the field of public administration, particularly in strengthening local governance at the village level. It supports capacity building for rural institutions and provides a practical model for other community engagement initiatives in administrative and financial training.
EFEKTIVITAS PENGELOLAAN DAN TRANSPARANSI DANA DESA DI DESA SIDOHARJO KECAMATAN TOLANGOHULA KABUPATEN GORONTALO Lantowa, Felmi D.; Sadikin, Nurjanah
JSAP : Journal Syariah and Accounting Public Vol 4, No 2 (2021): DESEMBER 2021
Publisher : Program Studi Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31314/jsap.4.2.57-65.2021

Abstract

This study aims to determine the Effectiveness of Village Fund Management and Transparency in Sidoharjo Village, Tolangohula District, Gorontalo Regency. This type of research uses descriptive research with a qualitative approach according to Arif (2015:21). The results of this study are that the Management and Transparency of Village Funds in Tolangohula District, Gorontalo Regency are in accordance with Permendagri Number 20 of 2018 where the planning, implementation, administration, reporting and accountability of Village Funds are in accordance with the provisions of Village Fund management as regulated in Permendagri No. 20 of 2018, but in terms of planning, Sidohardo Village still does not routinely involve the community in the village fund planning deliberation process as a form of supervision of the Village Government, in terms of implementation there are often changes to the budget made and in terms of transparency the management of Village Funds has been implemented. implemented by the Sidohardjo Village Government but there is still a need for government evaluation of the community regarding the delivery of Village Fund Management to the community properly and clearly in order to create transparent and accountable financial reports, this is as the theory expressed by Krina (2015:17).
ANALISIS PENERAPAN APLIKASI SISKEUDES DALAM MENINGKATKAN KUALITAS AKUNTABILITAS KEUANGAN DESA DI DESA HUYULA Gusasi, Sry Anita; Lantowa, Felmi D.
JSAP : Journal Syariah and Accounting Public Vol 4, No 1 (2021): JULI 2021
Publisher : Program Studi Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31314/jsap.4.1.15-23.2021

Abstract

This research aims to first analyze the management of the SISKEUDES application and analyze the application of the SISKEUDES application in improving the quality of village financial accountability in Huyula Village, Mootilangosub-district, Gorontalo regency. This research uses descriptive research with a qualitative approach. . Collecting data used descriptive research and qualitative approach The result of this research is that the management of the SISKEUDES application in Huyula Village, Mootilango sub-district, Gorontalo regency has carried out an accountability process according to established procedures. Huyula Village has also implemented the principle of obedience and obedience in carrying out duties and responsibilities. For the quality of financial accountability in Huyula Village, after the implementation of the SISKEUDES application, it brought quite a good change for the Huyula Village government, namely making it easier to report accurate accountability so as to produce transparent and accountable financial reports
PERAN APARATUR DESA DALAM AKUNTABILITAS PENGELOLAAN KEUANGAN DESA DI DESA ILUTA KECAMATAN BATUDAA Lantowa, Felmi D.; Yusuf, Fitria Melynsyah; Jusuf, Arena Samsudin
JSAP : Journal Syariah and Accounting Public Vol 5, No 2 (2022): DESEMBER 2022
Publisher : Program Studi Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31314/jsap.5.2.82-92.2022

Abstract

Regional autonomy is a new chapter in the administration of a more decentralized form of government. Likewise, the village government is given the authority to be able to carry out village financial management based on accountability and transparent financial management. The purpose of the study was to identify the Role of Village apparatuses in Village Financial Management Accountability in Iluta Village, Batudaa District. The results showed that the role of village officials in the accountability of village financial management in Iluta Village, Batudaa Subdistrict from five indicators based on Permendagri Number 20 of 2018, two indicators are not yet appropriate, namely the administration stage and the reporting stage, the administration stage is still carried out by the Head of the Administration Section due to the lack of understanding of the Village Treasurer in operating a computer, resulting in the reporting of village government budget realization to the Regency level is still often delayed, but the PMD Office still provides an allowance of fourteen days from the specified time so that it does not affect the disbursement of further funds. Thus, it is necessary to increase the capacity quality of knowledge, and expertise of village officials about computers to improve the performance of village officials in village financial management
ANALISIS KINERJA PENGELOLAAN DANA DESA DI DESA MOTODUTO Radjak, Lukfiah Irwan; Lantowa, Felmi D; Suleman, Nurjana; Torana, Nopriyanto
JSAP : Journal Syariah and Accounting Public Vol 6, No 1 (2023): Juli 2023
Publisher : Program Studi Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31314/jsap.6.1.71-83.2023

Abstract

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.
ANALISIS KINERJA KEUANGAN PEMERINTAH KABUPATEN GORONTALO Lantowa, Felmi D; yahya, Ismail Wirsan
JSAP : Journal Syariah and Accounting Public Vol 6, No 1 (2023): Juli 2023
Publisher : Program Studi Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31314/jsap.6.1.20-30.2023

Abstract

In the era of regional autonomy, they were given authority and responsibility in managing financial resources to ensure the prosperity of their people. One of the changes to the regional financial management system is the utilization of the Financial Accounting Information System. So it is very important for local governments to pay great attention to the performance of regional financial management. The purpose of this study is to determine the financial performance of the Gorontalo district government. The results of the study show that regional financial performance ratios in Gorontalo Regency during the 2017 – 2021 period show that all financial ratios have decreased from 2017 to 2020. Then in 2021 there will be improvements in terms of increasing financial performance when viewed from various financial ratios. So that the Gorontalo Regency Government must be able to maximize the potential that exists in the region to be able to improve financial performance which is generally lower than in 2017
Perbaikan Lingkungan Melalui Penanaman Pohon Kolaborasi Mahasiswa Pertukaran dan Pecinta Alam di Univesitas Muhammadiyah Gorontalo Tina, Mahayastina; Yuniarti. Zs, Nensi; Lantowa, Felmi D.; Ranidiah, Furqonti
RENATA: Jurnal Pengabdian Masyarakat Kita Semua Vol. 3 No. 2 (2025): Renata - Agustus 2025
Publisher : PT Berkah Tematik Mandiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61124/1.renata.189

Abstract

Kegiatan penanaman pohon di lingkungan Universitas Muhammadiyah Gorontalo menjadi bentuk kontribusi nyata dalam perbaikan ekosistem kampus. Artikel ini mengkaji kolaborasi antara Mahasiswa Pertukaran Merdeka (PMM) dan komunitas pecinta alam dalam pelaksanaan program penghijauan kampus. Melalui metode partisipatif, kegiatan ini melibatkan proses perencanaan bersama, pelaksanaan teknis penanaman, hingga evaluasi keberhasilan bibit. Sebanyak 150 bibit dari tiga jenis tanaman ditanam, dengan hasil evaluasi dua minggu pascapenanaman menunjukkan tingkat hidup bibit mencapai 86,7%. Hal ini mencerminkan adaptasi ekologis yang baik. Kegiatan ini juga memperkuat kesadaran lingkungan mahasiswa dan membentuk model pembelajaran berbasis pengalaman. Kolaborasi ini dapat menjadi model pemberdayaan sivitas akademika dalam aksi lingkungan yang berkelanjutan
Co-Authors Ambela, Ruwaida Gusasi, Sry Anita Idji, Abdurrahaman Ilham, Magfira Jusuf, Arena Samsudin Lukfiah Irwan Radjak, Lukfiah Irwan Makur, Dharmawaty S. Pakaya, Mimin Radjak, Lukfiah I Ranidiah, Furqonti Sadikin, Nurjanah Suleman, Nurjana Tina, Mahayastina Torana, Nopriyanto Umar Sako, Umar yahya, Ismail Wirsan Yuniarti. Zs, Nensi yusuf, fitria melynsyah