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All Journal AKADEMIKA Liquidity: Jurnal Riset Akuntansi dan Manajemen Journal of Accounting Science Ekuilibrium : Jurnal Ilmiah Bidang Ilmu Ekonomi Jurnal Pengabdian Kepada Masyarakat MEMBANGUN NEGERI Jurnal Akuntansi JSAP : Journal Syariah and Accounting Public Jurnal Akuntansi, Keuangan dan Teknologi Informasi Akuntansi Jurnal Pemberdayaan Ekonomi RENATA Jurnal Pengabdian Masyarakat Kita Semua Jurnal Cendekia Ilmiah MUQADDIMAH: Jurnal Ekonomi, Manajemen, Akuntansi dan Bisnis Jurnal Akuntansi Bisnis dan Humaniora
Felmi D Lantowa
Universitas Muhammadiyah Gorontalo
Humanities Computer Science & IT Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Environmental Science Industrial & Manufacturing Engineering Social Sciences Other

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PENGARUH PENERAPAN SISTEM AKUNTANSI KEUANGAN DAERAH DAN TRANSPARANSI PUBLIK TERHADAP AKUNTABILITAS KEUANGAN DI BKAD KABUPATEN GORONTALO Palowa, Anisa Rahmatia H.; D. Lantowa, Felmi; Yusuf, Fitria Melynsyah
Jurnal Akuntansi, Keuangan dan Teknologi Informasi Akuntansi Vol. 6 No. 1 (2025): Edisi Juni 2025
Publisher : Universitas Muhammadiyah Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36085/jakta.v6i1.8305

Abstract

This study aims to analyze the effect of the implementation of the Regional Financial Accounting System (SAKD) and public transparency on financial accountability at the Regional Finance and Asset Agency (BKAD) of Gorontalo Regency. The research method used is a descriptive quantitative approach with a purposive sampling technique, involving 33 respondents from BKAD employees. Data collection was carried out through a closed questionnaire and analyzed using multiple linear regression with the help of SPSS version 25. The results of the study indicate that both the implementation of SAKD and public transparency partially and simultaneously have a positive and significant effect on financial accountability. Public transparency has a dominant influence with a regression coefficient of 0.542 compared to the implementation of SAKD of 0.416. The Adjusted R² value of 0.913 indicates that both variables are able to explain 91.3% of the variation in financial accountability. The conclusion of this study shows that strengthening the accrual-based accounting system and increasing public information disclosure are strategic steps in realizing transparent and accountable regional financial governance. Keywords: Regional Financial Accounting System, Public Transparency, Financial Accountability
ANALISIS PENERIMAAN PAJAK RESTORAN TERHADAP PENDAPATAN ASLI DAERAH PADA BAPEDA (BADAN PENDAPATAN DAERAH) KABUPATEN GORONTALO Lantowa, Felmi; Iyonu, Mentari Ariesta
JSAP : Journal Syariah and Accounting Public Vol 6, No 2 (2023): Desember 2023
Publisher : Program Studi Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31314/jsap.6.2.135-151.2023

Abstract

One source of local revenue (PAD) is restaurant tax. This is in accordance with law number 28 of 2009 article 11 which states that the restaurant tax rate is set at a maximum of 10%. In general, the function of local taxes is used for the public interest and mostly for the prosperity of society. The aim of this research is to analyze restaurant tax revenues against local revenue at the Gorontalo district regional revenue agency. The research results show that there was a spike or realized restaurant tax revenue in 2017-2019, but in 2020-2022 there was a decline in regional tax revenue. This is partly caused by inaccuracies in taxpayer reporting.
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
Analisis Faktor - Faktor Yang Mempengaruhi Perubahan Pendapatan Usaha Kecil Akibat Keberadaan Indomaret Dan Alfamart Di Kecamatan Dungingi Kota Gorontalo. tongkodu, rahmatia; lantowa, felmi
JSAP : Journal Syariah and Accounting Public Vol 2, No 1 (2019): Juli 2019
Publisher : Program Studi Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31314/jsap.2.1.17-26.2019

Abstract

Income is Income is the amount received by the community in a certain period of time as remuneration or factors of production that have been donated. Pendapatan adalah sebagai jumlah penghasilan yang diterima oleh para anggota masyarakat untuk jangka waktu tertentu sebagai balas jasa atau faktor-faktor produksi yang telah disumbangkan.
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 Ali, Yuwin Ambela, Ruwaida Andi Sitti Aminah Fariani Machmud Fitri Melynsyah Yusuf Fitria Melynsyah Yusuf Gusasi, Sry Anita Idji, Abdurrahaman Ilham, Magfira Isna wati Inalole Istiwati Wontami Iyonu, Mentari Ariesta Jusuf, Arena Samsudin Lukfiah I. Radjak Lukfiah Irwan Radjak, Lukfiah Irwan Makur, Dharmawaty S. Maya Apriyani Maalumu Mentari Ariesta Iyonu Ntuiyo, Iyut Sintia Dewi Pakaya, Mimin Palowa, Anisa Rahmatia H. Radjak, Lukfiah I Rahma Nurtiya Matani Ranidiah, Furqonti Sadikin, Nurjanah Siti Alisa Mayulu Suleman, Nurjana Tina, Mahayastina tongkodu, rahmatia Torana, Nopriyanto Umar Sako, Umar Wontami, Istiwati yahya, Ismail Wirsan Yuniarti. Zs, Nensi yusuf, fitria melynsyah Yuwin Ali