Article Per Year (5 Year)
p-Index From 2021 - 2026
3.75
P-Index
This Author published in this journals
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 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

Published : 25 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 25 Documents
Search

 1   2   3 
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.
Optimalisasi Sumber Dana Pada Amal Usaha Muhammadiyah Wilayah Gorontalo Lukfiah I. Radjak; Felmi D. Lantowa
EKUILIBRIUM : JURNAL ILMIAH BIDANG ILMU EKONOMI Vol 13 No 2 (2018): September
Publisher : Universitas Muhammadiyah Ponorogo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24269/ekuilibrium.v13i2.2018.pp85 - 98

Abstract

This study aims to determine and analyze the optimization of funding sources at a business charity Muhammadiyah (AUM) Gorontalo region with a long-term goal is the accountable financial management in AUM. This research was conducted on AUM in Gorontalo Region using descriptive qualitative approach. Data collection is done through observation, interview, and documentation. Based on the results of the study can be seen in the financial management AUM financial management has been based on ART Muhammadiyah in accordance with Article 7 paragraph 2 AD Muhammadiyah and for the system of recording each AUM different this is seen in terms of recording financial statements of the overall business charity that became the sample research, the only one implementing the system of recording based on PSAK No. 45 namely Muhammadiyah University of Gorontalo and if in review in terms of optimization of fund sources from the business charity that the research sample has not been optimal in the source of funds because it still relies solely from government and college grants for college level and not optimal in developing a business unit which will increase the source of business charity funds.
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 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