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All Journal Journal of Accounting Science Jurnal Akuntansi 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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Journal : JSAP : Journal Syariah and Accounting Public

 1 
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.
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
EVALUASI SISTEM PENCATATAN AKUNTANSI PADA BADAN USAHA MILIK DESA (BUMDES) DI KABUPATEN GORONTALO Lantowa, Felmi D.; Ambela, Ruwaida
JSAP : Journal Syariah and Accounting Public Vol 5, No 1 (2022): JULI 2022
Publisher : Program Studi Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31314/jsap.5.1.51-62.2022

Abstract

Abstract:This research aims to determine the accounting recording system at Village Owned Enterprises (BUMDes) in Gorontalo Regency and to determine the accounting standards used by BUMDes in Gorontalo Regency. This research uses descriptive qualitative research method using observation, interview and documentation techniques. Checking the validity of the data using triangulation with sources, triangulation with theory, triangulation with data. The results showed the financial reports presented by BUMDes in Gorontalo Regency were still simple and did not refer to the accounting standards of Micro, Small and Medium Entities (EMKM) as stated in the results of the performance report of the Provincial Financial Supervisory Agency (BPKP) in 2020 and the accounting recording system used is not in accordance with the stages of the proper accounting recording system thus the accounting recording system at BUMDes is not appropriate and meets applicable accounting standards.Keywords: Evaluation, Accounting Record System, BumdesAbstrak:Penelitian ini menggunakan metode penelitian kualitatif deskriptif dengan menggunakan teknik observasi, wawancara dan dokumentasi. Pengecekan keabsahan data menggunakan trianggulasi dengan sumber, trianggulasi dengan teori, trianggulasi dengan data. Hasil penelitian menunjukkan laporan keuangan yang disajikan oleh Badan Usaha Milik Desa (BUMDes) di Kabupaten Gorontalo masih bersifat sederhana dan belum mengacu pada standar akuntansi Entitas Mikro Kecil dan Menengah (EMKM) sebagaimana yang tertuang pada hasil laporan kinerja Badan Pengawas Keuangan Provinsi (BPKP) tahun 2020 dan system pencatatan akuntansi yang digunakan belum sesuai dengan tahapan-tahapan sistem pencatatan akuntansi yang semestinya sehingga sistem pencatatan akuntansi pada BUMDes belum sesuai dan memenuhi standar akuntansi yang berlaku.Kata kunci : Evaluasi, sistem pencatatan akuntansi, BUMDes
Co-Authors Ambela, Ruwaida Gusasi, Sry Anita Idji, Abdurrahaman Ilham, Magfira Jusuf, Arena Samsudin Lukfiah Irwan Radjak, Lukfiah Irwan Makur, Dharmawaty S. Ntuiyo, Iyut Sintia Dewi 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