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Tuli, Hartati
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Analisis Pendapatan Petani Jagung yang Ditinjau dari Modal dan Harga Jual: Studi pada Petani Jagung di Desa Tudi Kecamatan Monano Fitriana Atima; Hartati Tuli; Ronal S.Badu
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 5 No. 7 (2024): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v5i7.2227

Abstract

In Indonesia, corn is a food ingredient that can contribute to the development of the agricultural sector. Development of the agricultural sector is synonymous with efforts to increase community income and welfare. There are various factors that can influence farming income such as capital, selling price, production, land area, and labor. The aim of this research is to determine the income of corn farmers in terms of capital and selling price. This research uses a descriptive qualitative method using primary data obtained through observation, interviews and documentation. The results of this research show that the average level of income of farmers in terms of selling prices produces income for one harvest which is quite high because the average selling price received during the last harvest by farmers was IDR 4,800/kg. This is also a high selling price. will produce a large income, while the farmer's income level in terms of capital to produce one harvest is quite low due to the varying differences in capital expenditure. This can occur because the purchase price of tools, materials and wage costs incurred by each informant is different, this causes large the small amount of capital spent will affect the level of income generated.
PENGUNGKAPAN PERKEMBANGAN USAHA MIKRO DI KECAMATAN KABILA BONE MELALUI TINJAUAN KONSEP ENTITAS Tuli, Hartati; Mahmud, Muliyani
Jurnal Riset Terapan Akuntansi Vol. 8 No. 2 (2024): JURNAL RISET TERAPAN AKUNTANSI
Publisher : Jurnal Riset Terapan Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.13968307

Abstract

The economic entity concept states that entities (in this case MSMEs) should be considered as independent entities or independent of their owners, but in reality there are still MSME actors in Kabila Bone District who have not implemented this concept. The aim of this research is to determine future business developments through reviewing the entity concept. The method used in this research is descriptive quantitative with the data collection method used is a questionnaire. The results show that micro business actors in Kabila Bone District, Bone Bolango Regency, have understood that the separation between personal and business property is important, but there are also some business actors who do not separate personal and business property so that micro businesses are still not optimal. so the application of the entity concept is also the same. Keywords: Micro Business, Economic Entity Concept, Business Development
Pelatihan Perhitungan Pajak UMKM Dalam Meningkatkan Kepatuhan Wajib Pajak UMKM Tuli, Hartati; Mahmud, Muliyani
Mopolayio : Jurnal Pengabdian Ekonomi Vol. 4 No. 1 (2024): Mopolayio : Jurnal Pengabdian Ekonomi Volume 4 Number 1 (November 2024) has bee
Publisher : Fakultas Ekonomi Universitas Negeri Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37479/mopolayio.v4i1.91

Abstract

Perkembangan sektor UMKM di Indonesia sangatlah potensial. Dengan adanya UMKM maka akan meningkatkan pendapatan. Pendapatan yang dihasilkan oleh UMKM akan meningkatkan juga peneriman pajak negara, sehingga kepatuhan dalam membayar pajak juga meningkat. Namun fakta yang dilapangan tidak demikian, salah satunya UMKM di Desa Tapadaa Kecamatan Botumoito Kabupaten Boalemo. Tim pengabdi menemukan ada beberapa UMKM yang menyatakan belum paham dalam menghitung pajak sehingganya para pelaku usaha tidak patuh terhadap pelaporan pajak. Maka tujuan dari pengabdian ini yaitu memberikan pelatihan kepada para pelaku usaha mengenai perhitungan hingga pelaporan pajak UMKM dalam meningkatkan kepatuhan wajib pajak UMKM. Metode yang digunakan adalah sosialisasi yaitu memberikan pemahaman tentang pentingnya perhitungan pajak usaha dan pelatihan kepada pelaku usaha dalam menghitung pajak, setelah itu dilakukan evaluasi berdasarkan kasus yang diberikan. Berdasarkan hasil pengabdian diperoleh para perserta yang terdiri dari para pelaku usaha UMKM dapat memahami tentang pentingnya menghitung pajak sendiri, dan berdasarkan hasil pelatihan serta evaluasi yang dilakukan diperoleh 90% peserta mampu menghitung pajak usahanya sendiri. Dengan adanya pengabdian ini dapat membantu pemerintah dalam mensosialisasikan pajak dan bagi pelaku usaha dapat berguna dalam pelaporan pajaknya.
Pengaruh Kinerja Lingkungan, Biaya Lingkungan, dan Operating Efficiency Terhadap Kinerja Perusahaan: Studi Kasus Perusahaan Sektor Pertambangan yang Terdaftar di BEI 2021-2023 Moh Adrifat Suila; Hartati Tuli; Nurharyati Panigoro
Economic Reviews Journal Vol. 4 No. 1 (2025): Economic Reviews Journal
Publisher : Masyarakat Ekonomi Syariah Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56709/mrj.v4i1.608

Abstract

This research aims to determine the influence of environmental performance, environmental costs, and operating efficiency on company performance. The type of method used in this research is a quantitative method with data collection techniques using secondary data and library data. The number of samples in this research is 45 samples in 2021-2023. The tool used in this research uses multiple linear regression analysis. The results of this research show that the influence of environmental performance, environmental costs and operating efficiency variables on company performance which can be explained by this equation is 58.1%. Meanwhile, the remaining 41.9% is influenced by other variables not included in the regression model. Good environmental performance contributes positively to company performance. Companies that implement environmentally friendly practices and focus on sustainability not only improve their reputation but can also reduce operational risks and take advantage of new market opportunities. Environmental costs incurred by companies to meet environmental standards or implement environmentally friendly technologies tend to have positive long-term results on company performance. High operating efficiency has a positive impact on company performance. By optimizing processes and reducing waste, companies can increase productivity and reduce costs.
Penerapan Konsep Entitas dalam Mengidentifikasi Perkembangan Usaha Mikro Sektor Barang Ritel di Kecamatan Kabila Bone Kabupaten Bone Bolango Monoarfa, Amelia Ramadhani; Tuli, Hartati; Lukum, Amir
Jambura Accounting Review Vol. 5 No. 2 (2024): Jambura Accounting Review - August 2024
Publisher : Program Studi S1 Akuntansi Jurusan Akuntansi, Fakultas Ekonomi Universitas Negeri Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37905/jar.v5i2.139

Abstract

Penelitian ini bertujuan untuk mengetahui penerapan konsep entitas dalam mengidentifikasi perkembangan usaha mikro di Kecamatan Kabila Bone Kabupaten Bone Bolango. Penelitian menggunakan pendekatan analisis deskriptif. Sampel dalam penelitian ini sebanyak 31 orang. Pengumpulan data menggunakan kuesioner Teknik analisis data menggunakan analisis deskriptif dan uji instrumen. Hasil Penelitian menunjukkan bahwa responden dewasa dan lansia, serta mereka dengan tingkat pendidikan yang lebih tinggi, lebih efektif dalam menerapkan prinsip entitas. Pengalaman dan pendidikan formal terbukti berhubungan positif dengan kemampuan pengelolaan keuangan yang lebih baik. Selain itu, usaha yang telah berdiri lebih lama menunjukkan praktik pengelolaan keuangan yang lebih matang. Penelitian ini menegaskan pentingnya penerapan prinsip entitas dalam pengelolaan keuangan untuk mencapai pertumbuhan usaha mikro yang berkelanjutan.
Analisis Penerapan Akuntansi Pada Usaha BUMDES Sholeha, Khusniatus; Tuli, Hartati; Taruh, Victorson
Jambura Accounting Review Vol. 6 No. 1 (2025): Jambura Accounting Review - February 2025
Publisher : Program Studi S1 Akuntansi Jurusan Akuntansi, Fakultas Ekonomi Universitas Negeri Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37905/jar.v6i1.140

Abstract

Basis akuntansi yang digunakan oleh BUMDes Markisa untuk melakukan pencatatan pada laporan keuangan untuk setiap kegiatan yang ada di BUMDes yaitu dengan menggunakan basis akrual (Accrual basis). Adapun tujuan dari penelitian ini yaitu menganalisis penerapan akuntansi pada BUMDes di Desa Olele Kec. Kabila Bone Kab. Bone Bolango. Jenis penelitian ini menggunakan penelitian kualitatif deskriptif, adapun teknik pengumpulan data yang digunakan pada penelitian ini adalah teknik wawancara dan dokumentasi. Hasil penelitian yang dilakukan oleh penulis, Badan Usaha Milik Desa (BUMDes) menunjukkan laporan keuangan pada tahun 2022 dan 2023 sudah membuat jurnal umum, buku besar, laporan laba rugi, neraca saldo, laporan perubahan modal, dan laporan arus kas yang sesuai dengan SAK-ETAP akan tetapi ada beberapa laporan keuangan yang dibuat oleh BUMDes masih menggunakan model laporan keuangan yang biasa dibuat oleh koperasi. BUMDes Markisa tidak mencatat beban gaji karyawan pada laporan laba rugi akan tetapi dicatat pada rekap bagi hasil BUMDes Markisa pada laporan keuangannya melakukan dua pencatatan yaitu, pencatatan secara manual dan secara konputerisasi dengan menggunakan aplikasi APPAK. laporan keuangan yang dibuat oleh BUMDes Markisa diatur oleh AD/ART
Kualitas Sistem Pengendalian Intern Koperasi Di Tinjau dari Ukuran Koperasi, Pengalaman Kepengurusan Serta Jenis Koperasi Anggraeni, Ririn; Canon, Syarwani; Tuli, Hartati
Jambura Accounting Review Vol. 6 No. 1 (2025): Jambura Accounting Review - February 2025
Publisher : Program Studi S1 Akuntansi Jurusan Akuntansi, Fakultas Ekonomi Universitas Negeri Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37905/jar.v6i1.146

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh ukuran koperasi, pengalaman kepengurusan, dan jenis koperasi terhadap kualitas sistem pengendalian internal koperasi di Kota Gorontalo. Penelitian ini menggunakan pendekatan kuantitatif dengan sampel sebanyak 35 koperasi aktif yang telah menerapkan Rapat Anggota Tahunan (RAT). Data yang digunakan terdiri dari data primer dan sekunder. Teknik analisis yang digunakan meliputi uji instrumen, analisis regresi linier berganda, uji hipotesis statistik, dan uji asumsi klasik. Hasil penelitian menunjukkan bahwa ukuran koperasi memiliki pengaruh positif tetapi tidak signifikan terhadap kualitas sistem pengendalian internal. Pengalaman kepengurusan berpengaruh positif dan signifikan terhadap kualitas sistem pengendalian internal. Jenis koperasi juga berpengaruh positif terhadap kualitas sistem pengendalian internal, dengan koperasi simpan pinjam memiliki pengaruh paling besar. Secara simultan, ukuran koperasi, pengalaman kepengurusan, dan jenis koperasi berpengaruh signifikan terhadap kualitas sistem pengendalian internal. Penelitian ini mendukung teori keagenan, yang menunjukkan bahwa mekanisme pengendalian internal yang kuat diperlukan untuk mengurangi konflik kepentingan antara pengurus dan anggota koperasi. Dari sisi kebijakan, hasil penelitian ini menekankan pentingnya pelatihan dan peningkatan kapasistas pengurus koperasi, serta perlunya regulasi yang lebih ketat dalam pengelolaan koperasi untuk meningkatkan transparansi
Disclosure of the Development of Micro Enterprises in the Tourism Sector in Kabila Bone District Through a Review of Entity Concepts Limbertus, Novita Anjelina; Tuli, Hartati; Mahmud, Muliyani
International Journal of Economics Studies Vol. 2 No. 2 (2025): International Journal of Economics Studies
Publisher : Raudhah Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59613/bj1wqr62

Abstract

This study explores the development of micro-enterprises in the tourism sector in Kabila Bone District through the lens of the entity concept. The research employs a quantitative approach, utilizing primary data collected from business actors in the region. The data analysis technique used is descriptive statistics, which allows for a detailed depiction of the variables being studied and their measurements. The results indicate that the application of the entity concept among micro-enterprises in the tourism sector remains partial. Many business owners still integrate personal and business finances, which complicates the accurate assessment of business performance. However, despite this limitation, these micro-enterprises continue to show growth and development. Key initiatives include diversifying product and service offerings and upgrading business facilities to attract more customers and enhance customer satisfaction. Additionally, the study highlights the adaptability of micro-business owners in responding to challenges within the tourism industry. This adaptability is evidenced by the willingness to innovate, improve operational practices, and seek new market opportunities. These efforts underscore the entrepreneurial spirit of business actors in Kabila Bone District. The findings emphasize the need for greater awareness and implementation of the entity concept among micro-enterprises. By adopting this approach, business owners can separate personal and business finances, improving financial accountability and enabling better strategic decision-making. Furthermore, the study underscores the importance of government and institutional support in providing education and resources to help micro-enterprises thrive in the competitive tourism sector.
Analisis Efektivitas dan Kontribusi Penerimaan Bea Perolehan Hak Atas Tanah dan Bangunan (BPHTB) dan Pajak Air Tanah dalam Rangka Peningkatan Pendapatan Asli Daerah Kota Gorontalo Tahun 2018-2022 Melati Putriani Idris; Hartati Tuli; Siti Pratiwi Husain
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 6 No. 3 (2025): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v6i3.5660

Abstract

 This research aims to determine the effectiveness and contribution of revenue from Land and Building Rights Acquisition Fees and Ground Water Tax in the context of increasing local original income in Gorontalo City. This research uses quantitative research methods. The data source used in this research is secondary data, namely the type of data published by BKD and related institutions. The data in this research is in the form of documentation of target reports and the realization of regional taxes in Gorontalo City. The data analysis technique in this research is descriptive quantitative analysis using the Microsoft Excel application. The research results show that 1. The effectiveness of Land and Building Rights Acquisition Fees on Original Regional Income in 2018-2022 is in the quite effective category because it has an average of 87.09%. 2. The effectiveness of Ground Water Tax on Original Regional Income in 2018-2022 has an overall average value of 47.24% and is included in the ineffective criteria. 3. The contribution of Land and Building Rights Acquisition Fees to Original Regional Income for 2018-2022 has a value of 4.77% so it is included in the very low criteria. 4. The contribution of Groundwater Tax to Original Regional Income for 2018-2022 has an overall average value of 0.044% and is included in the very poor criteria.
Analisis Efektivitas dan Kontribusi Penerimaan Bea Perolehan Hak Atas Tanah dan Bangunan (BPHTB) dan Pajak Air Tanah dalam Rangka Peningkatan Pendapatan Asli Daerah Kota Gorontalo Tahun 2018-2022 Melati Putriani Idris; Hartati Tuli; Siti Pratiwi Husain
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 6 No. 3 (2025): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v6i3.5660

Abstract

 This research aims to determine the effectiveness and contribution of revenue from Land and Building Rights Acquisition Fees and Ground Water Tax in the context of increasing local original income in Gorontalo City. This research uses quantitative research methods. The data source used in this research is secondary data, namely the type of data published by BKD and related institutions. The data in this research is in the form of documentation of target reports and the realization of regional taxes in Gorontalo City. The data analysis technique in this research is descriptive quantitative analysis using the Microsoft Excel application. The research results show that 1. The effectiveness of Land and Building Rights Acquisition Fees on Original Regional Income in 2018-2022 is in the quite effective category because it has an average of 87.09%. 2. The effectiveness of Ground Water Tax on Original Regional Income in 2018-2022 has an overall average value of 47.24% and is included in the ineffective criteria. 3. The contribution of Land and Building Rights Acquisition Fees to Original Regional Income for 2018-2022 has a value of 4.77% so it is included in the very low criteria. 4. The contribution of Groundwater Tax to Original Regional Income for 2018-2022 has an overall average value of 0.044% and is included in the very poor criteria.
Co-Authors Adawiyah R. M. Bano Alipok, Asitriani Amir Lukum, Amir Ananda Arsyad, Nur Dhea Andi Riska Yunianti Anggelina Tambuwun Aristo Kurniawan Hulopi Ayu R Wuryandini Ayu Rakhma Wuryandini Danial, Hendra Pratama Dewi Indriyani Hamin Dewi U. Hadji Dinda Fadhila Rahim Dumbi, Nurfahtia Fatrina R Mooduto Febriani Fitriana Atima Harun Blongkod Hasni Musa Ibrahim, Sri Devianti Ikhlas Ul Aqmal Indra Wijaya Hamzah Isnawati Nursam Kartin Usman La Ode Muhamad Amar Limbertus, Novita Anjelina Mahdalaena Matalauni, Yelis G Melati Putriani Idris Melati Putriani Idris Merlinda Musa Moh Adrifat Suila Moha, Sri Wiwin A. Mohamad Yuda Olatapa Mohammad Yasin Lihu Monoarfa, Amelia Ramadhani Muliyani Mahmud Mutiya Harun Nilawaty Yusuf Niswatin Nurharyati Panigoro Olivia Adam Pakaya, Lukman Pani, Eka Ria Nazmi Po'oe, Bambang Supriyanto Rahmayana Rahmayana Revana Gobel Rio Monoarfa Ririn Anggraeni Rizaldy Saputra Ahmad Ronal S.Badu Sahmin Noholo Sholeha, Khusniatus Siti Fatmawati Djafar Siti Pratiwi Husain Sitti Hardiyanti Gobel Gobel Sri Devianti Ibrahim Sri Wahyuni Sri Wahyuni Abdullah Sri Wahyuni Mustapa Sriwahyuning Yusuf Sulistian Mangopa Syarwani Canon Thalib, Anisya Wulandari Tri Handayani Amaliah Usman Victorson Taruh Victorson Taruh Wulandari Abdullah Yuliana Mangopa Zulkifli Bokiu