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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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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
Procurement of Goods and Services and Supervision on Budget Absorption Lantowa, Felmi D.; Ntuiyo, Iyut Sintia Dewi
Jurnal Akuntansi Vol. 30 No. 1 (2026): January 2026
Publisher : Fakultas Ekonomi dan Bisnis Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ja.v30i1.3522

Abstract

This study aims to analyze the impact of procurement of goods and services and supervision on budget absorption at the Public Works and Spatial Planning Agency (PUPR) of Gorontalo Regency. This study seeks to explain how the effectiveness of procurement and supervision can affect the level of public budget realization, which reflects the performance of regional financial management. This study uses a quantitative, survey-based approach. Primary data was collected through questionnaires distributed to 33 respondents and analyzed using multiple linear regression. Validity, reliability, and classical assumption tests were conducted to ensure the model's accuracy. The results show that procurement of goods and services has a positive but insignificant effect on budget absorption, while supervision has a positive and significant impact. Simultaneously, both significantly affect the effectiveness of budget absorption. These findings reinforce the view that efficient procurement management and adequate supervision are essential elements in supporting local government fiscal accountability.
Analisis Realisasi Pencapaian Target Penerimaan Pajak Daerah Terhadap PAD pada Badan Pendapatan Daerah Kabupaten Gorontalo Lantowa, Felmi D; Ali, Yuwin; Iyonu, Mentari Ariesta; Wontami, Istiwati
J-CEKI : Jurnal Cendekia Ilmiah Vol. 3 No. 6: Oktober 2024
Publisher : CV. ULIL ALBAB CORP

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/jceki.v3i6.5746

Abstract

This study aims to determine the extent of realization and the contribution of regional tax revenue to the locally generated revenue (PAD) of Gorontalo Regency. The research adopts a quantitative descriptive method. Data collection was carried out using observation and documentation methods. The results of this study indicate that the contribution of regional taxes to PAD at the Regional Revenue Agency of Gorontalo Regency over the past five years falls within the medium category (20.00%-30%), with an average contribution of only 22.12%. The growth rate in 2018 was 23%, but it decreased to 13% in 2019, fell further to -1% in 2020, and dropped to -5% in 2021, before increasing by 12% in 2022. The average increase in the realization of regional tax revenue at the Regional Revenue Agency of Gorontalo Regency is 8.4%. This fluctuation is due to the inconsistency in achieving regional tax revenue targets, a lack of public compliance and awareness in fulfilling tax obligations, and the public’s inadequate perception of the function and benefits of taxes.
ANALISIS EFISIENSI PENGELOLAAN KEUANGAN PADA DISPERINDAGKOP DAN UKM KABUPATEN POHUWATO DENGAN PENDEKATAN COST BENEFIT ANALYSIS Rahma Nurtiya Matani; Felmi D. Lantowa
Jurnal Akuntansi, Keuangan dan Teknologi Informasi Akuntansi Vol. 6 No. 2 (2025): Edisi Desember 2025
Publisher : Universitas Muhammadiyah Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36085/jakta.v6i2.8995

Abstract

This research aimed to analyze the efficiency of financial management at the Department of Industry, Trade, Cooperatives, and SMEs of Pohuwato Regency using the Cost-Benefit Analysis (CBA) approach, identify effective programs, and provide strategic recommendations. The study employed a quantitative descriptive method, utilizing efficiency ratios, Payback Period, Net Present Value (NPV), and Benefit Cost Ratio (BCR). The results indicated that financial efficiency during 2022-2024 was classified as fairly efficient, with an average of 82.81% However, the CBA results showed that the investment was not economically viable, with a negative NPV, a Payback Period exceeding three years, and a BCR of less than 1. Interviews with SMEs revealed that the assistance provided by the government was beneficial. However, there were weaknesses in administrative aspects and an understanding of regulations. SME operators stated that they had never made payments to the local government and were unaware of tax obligations stipulated in Government Regulation No. 23 of 2018. Keywords : Financial Efficiency, Cost Benefit Analysis, Small And Medium Enterprises, Payback Period, Net Present Value, Benefit Cost Ratio
Analisis Faktor-Faktor yang mempengaruhi Pendapatan Asli Daerah di Badan Pendapatan Daerah Kabupaten Gorontalo Isna wati Inalole; Felmi D. Lantowa; Mentari Ariesta Iyonu
Jurnal Akuntansi Bisnis dan Humaniora Vol. 13 No. 2 (2026): Jurnal Akuntansi Bisnis dan Humaniora
Publisher : Politeknik Negeri Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33795/jabh.v13i2.10010

Abstract

Penelitian ini bertujuan untuk menganalisis faktor-faktor yang mempengaruhi Pendapatan Asli Daerah (PAD) pada Badan Pendapatan Daerah (BAPENDA), Kabupaten Gorontalo. Variabel yang diteliti meliputi pajak daerah, retribusi daerah, hasil pengelolaan kekayaan daerah yang dipisahkan, dan lain-lain PAD yang sah terhadap PAD. Penelitian ini menggunakan metode kuantitatif dengan pendekatan deskriptif. Data yang digunakan merupakan data sekunder periode 2020–2024 yang diperoleh dari BAPENDA Kabupaten Gorontalo. Teknik analisis data menggunakan regresi linier berganda. Hasil penelitian menunjukkan bahwa  variabel pajak daerah memiliki nilai signifikansi sebesar 0,502 (> 0,05), sehingga tidak berpengaruh signifikan terhadap variabel dependen. Variabel retribusi daerah memiliki nilai signifikansi sebesar 0,078 (> 0,05), yang juga menunjukkan tidak adanya pengaruh signifikan terhadap variabel dependen. Selanjutnya, variabel kekayaan daerah memiliki nilai signifikansi sebesar 0,062 (> 0,05), sehingga tidak berpengaruh signifikan terhadap variabel dependen. Sedangkan variabel lain-lain pendapatan memiliki nilai signifikansi sebesar 0,005 (< 0,05). Hal ini menunjukkan bahwa optimalisasi pengelolaan pajak daerah dan sumber-sumber PAD lainnya sangat penting dalam meningkatkan kemandirian fiskal daerah. Berdasarkan hasil penelitian, Pemerintah Kabupaten Gorontalo melalui BAPENDA diharapkan dapat meningkatkan efektivitas pengelolaan PAD melalui optimalisasi pemungutan pajak dan retribusi daerah, peningkatan pengawasan penerimaan daerah, serta pemanfaatan teknologi informasi guna mendukung peningkatan Pendapatan Asli Daerah secara berkelanjutan
The Influence of the Self-Assessment System on Accountability and Tax Transparency of Swiftlet Nests in Gorontalo Regency Maya Apriyani Maalumu; Felmi D. Lantowa; Fitria Melynsyah Yusuf
MUQADDIMAH: Jurnal Ekonomi, Manajemen, Akuntansi dan Bisnis Article in Press
Publisher : LP3M INSTITUT KH YAZID KARIMULLAH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59246/fxvqgg82

Abstract

The implementation of the Self-Assessment System has become an essential strategy for improving accountability and transparency in local tax administration, particularly for swiftlet nest taxes that contribute to regional revenue. Despite the significant economic potential of the swiftlet nest industry in Gorontalo Regency, tax realization remains relatively low due to limited taxpayer compliance, inadequate understanding of tax obligations, and weaknesses in tax administration. This quantitative study employed an explanatory research design involving 45 respondents selected through purposive sampling from registered swiftlet nest taxpayers and officials of the Regional Revenue Agency. Data were collected using structured questionnaires and analyzed through descriptive statistics, validity and reliability tests, classical assumption tests, and simple linear regression with IBM SPSS Statistics 25. The findings demonstrate that the Self-Assessment System exerts a positive and statistically significant influence on both accountability and transparency in swiftlet nest tax management. The system explains 67.1% of the variation in accountability and 42.1% of the variation in transparency, indicating that improved taxpayer participation in calculating, reporting, and paying taxes independently strengthens responsible tax administration and enhances information openness. These findings provide empirical evidence that optimizing the implementation of the Self-Assessment System through continuous taxpayer education, effective supervision, and improved administrative services can strengthen local tax governance and support the optimization of regional own-source revenue. The study contributes to the limited empirical literature concerning accountability and transparency within the administration of local taxes in Indonesia.
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