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All Journal AKUNTABILITAS JURNAL AKUNTANSI DAN AUDITING Jurnal Akuntansi Multiparadigma Jurnal Mirai Management SEIKO : Journal of Management & Business Jambura Accounting Review Jurnal Riset Terapan Akuntansi Tangible Journal Economics and Digital Business Review Journal of Applied Business, Taxation and Economics Reseach Wiga : Jurnal Penelitian Ilmu Ekonomi JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) Al-Buhuts (e-journal) JAMBURA: JURNAL ILMIAH MANAJEMEN DAN BISNIS Economic Reviews Journal Journal of International Conference Proceedings Innovative: Journal Of Social Science Research JAKBS Journal of Islamic Digital Economics and Management Mopolayio : Jurnal Pengabdian Ekonomi VISA: Journal of Vision and Ideas Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Jurnal Mahasiswa Akuntansi International Journal of Economics Studies Multidisciplinary Indonesian Center Journal Journal of Ekonomics, Finance, and Management Studies
Tuli, Hartati
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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.
Pengaruh Faktor Demografi dan Insentif Pajak terhadap Tingkat Kepatuhan Wajib Pajak Kendaraan Bermotor Thalib, Anisya Wulandari; Tuli, Hartati; Taruh, Victorson
SEIKO : Journal of Management & Business Vol 6, No 2 (2023): July - December
Publisher : Program Pascasarjana STIE Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/sejaman.v6i2.4287

Abstract

Penelitian ini didasarkan pada permasalahan masih kurangnya kepatuhan wajib pajak kendaraan bermotor yang dapat dilihat dari banyaknya wajib pajak yang terjerat razia maupun door to door serta besarnya angka tunggakan pajak. Beberapa faktor yang berkorelasi dengan kepatuhan wajib pajak yaitu faktor demografi dan insentif pajak sehingga penelitian ini bertujuan untuk mengetahui pengaruh usia, gender, tingkat pendidikan, tingkat penghasilan, jenis pekerjaan, status pernikahan dan insentif pajak terhadap tingkat kepatuhan wajib pajak kendaraan bermotor di Kantor Samsat Kota Gorontalo. Jenis penelitian adalah penelitian kuantitatif dengan teknik pengumpulan data menggunakan data primer berupa kuesioner yang disebarkan langsung kepada wajib pajak yang terdaftar di Kantor Samsat Kota Gorontalo. Hasil penelitian ini menunjukkan bahwa secara parsial usia, gender, tingkat pendidikan dan insentif pajak berpengaruh signifikan terhadap kepatuhan wajib pajak kendaraan bermotor, sementara tingkat penghasilan, jenis pekerjaan dan status pernikahan tidak berpengaruh signifikan terhadap kepatuhan wajib pajak kendaraan bermotor. Hasil pengujian secara simultan menunjukkan bahwa usia, gender, tingkat pendidikan, tingkat penghasilan, jenis pekerjaan, status pernikahan dan insentif pajak berpengaruh sebesar 44,4%. terhadap tingkat kepatuhan wajib pajak kendaraan bermotor. Sementara sisanya 55,6% dipengaruhi oleh variabel lain yang tidak diteliti dalam penelitian ini. Kata Kunci: faktor demografi; insentif pajak; kepatuhan wajib pajak
ANALISIS IMPLEMENTASI PENGGUNAAN UANG PERSEDIAAN MELALUI KKP DALAM PELAKSANAAN BELANJA PEMERINTAH Ananda Arsyad, Nur Dhea; Tuli, Hartati; Aqmal, Ikhlas Ul
Jurnal Riset Terapan Akuntansi Vol. 9 No. 1 (2025): JURNAL RISET TERAPAN AKUNTANSI
Publisher : Jurnal Riset Terapan Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.15322194

Abstract

This study analyzes the implementation of the use of Petty Cash (Uang Persediaan/UP) through the Government Credit Card (Kartu Kredit Pemerintah/KKP) in government expenditure at the Regional Office of the Directorate General of Treasury (Kanwil DJPb) in Gorontalo. The main issues examined include the effectiveness, efficiency, and challenges in adopting KKP as a payment instrument for government operational expenses. This study aims to evaluate how KKP usage enhances transparency, accountability, and state financial management. A qualitative approach with a case study method was employed, involving interviews, observations, and document analysis. The findings indicate that KKP implementation benefits transaction speed and reduces cash management risks. However, challenges remain, such as limited user understanding, resistance to change, and inadequate supporting infrastructure in certain areas. These findings provide recommendations for the government to improve KKP policy effectiveness for optimizing in Kanwil DJPb for state expenditure management. Keywords: Petty Cash, Government Credit Card, Government Expenditure, Effectiveness, Accountability
Analisis Efektivitas dan Kontribusi Pajak Daerah Dalam Rangka Peningkatan Pendapatan Asli Daerah Dumbi, Nurfahtia; Tuli, Hartati; Mahmud, Muliyani; Danial, Hendra Pratama
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.v6i1.164

Abstract

Penelitian ini bertujuan untuk mengetahui tingkat efektivitas dan kontribusi pajak daerah di Kota Gorontalo selama tahun 2021 – 2023. Data yang digunakan adalah Laporan Realisasi Anggaran Kota Gorontalo tahun 2021 – 2023 yang diperoleh dari situs resmi Badan Keuangan dan Aset Daerah Kota Gorontalo. Jumlah sampel berjumlah tiga tahun yaitu 2021 – 2023. Analisis data dalam penelitian ini menggunakan analisis efektivitas dan analisis kontribusi. Hasil penelitian menunjukan 1) Efektivitas pemungutan pajak di Kota Gorontalo di berbagai sektor antara tahun 2021 – 2023 terdapat variasi dalam pencapaian target dan realisasi penerimaan pajak. Beberapa sektor, seperti pajak hotel, restoran, dan BPHTB, menunjukkan hasil yang cukup baik dengan capaian melebihi target, sementara sektor lainnya, seperti pajak hiburan, parkir, dan sarang burung walet, masih menghadapi tantangan besar dalam mencapai target yang ditetapkan. 2) Kontribusi pemungutan pajak daerah di Kota Gorontalo tahun 2021–2023 sebagian besar jenis pajak daerah masih memberikan kontribusi yang sangat rendah terhadap Pendapatan Asli Daerah (PAD). Meskipun terdapat peningkatan realisasi nominal pada beberapa jenis pajak, persentase kontribusinya terhadap PAD secara keseluruhan masih belum optimal. Jenis pajak yang seharusnya berpotensi besar, seperti Pajak Restoran, Pajak Penerangan Jalan, PBB-P2, dan BPHTB pun masih tergolong kurang atau bahkan sangat kurang dalam kontribusinya.
Mengungkap Kepatuhan Wajib Pajak Orang Pribadi pada Usaha Tani di Desa Tiohu Kecamatan Asparaga Kabupaten Gorontalo Pani, Eka Ria Nazmi; Tuli, Hartati; Mahmud, Muliyani; Danial, Hendra Pratama
Tangible Journal Vol. 10 No. 1 (2025): Vol.10 No.1, Juni 2025
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat (LPPM) STIE Tri Dharma Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53654/tangible.v10i1.600

Abstract

Penelitian ini bertujuan untuk mengungkap kepatuhan wajib pajak orang pribadi pada usaha tani di Desa Tiohu, Kecamatan Asparaga, Kabupaten Gorontalo. Menggunakan metode kualitatif dengan pendekatan fenomenologi transendental, data primer dikumpulkan melalui wawancara dan observasi. Analisis data dilakukan berdasarkan empat konsep utama fenomenologi Husserl, yaitu epoche, noema, noesis, dan intuisi makna esensial. Hasil penelitian menunjukkan bahwa kepatuhan pajak petani tidak muncul dari pemahaman hukum secara reflektif, melainkan terbentuk melalui struktur sosial, tradisi lokal, dan arahan dari aparatur desa. Kesadaran pajak bersifat pasif dan kabur, lebih dipengaruhi oleh norma sosial daripada pengetahuan hukum formal. Dengan demikian, kepatuhan pajak di desa ini lebih mencerminkan adaptasi terhadap norma lokal daripada hasil internalisasi terhadap sistem perpajakan negara. Temuan ini mengindikasikan bahwa upaya peningkatan kepatuhan pajak perlu mempertimbangkan pendekatan yang kontekstual dan berbasis budaya lokal.
THE EFFECT OF HOTEL ROOM RENTAL PRICES ON INCOME IN THE HOTEL SUB-SECTOR LISTED ON THE INDONESIA STOCK EXCHANGE FOR THE PERIOD 2019-2023 Sri Wahyuni Mustapa; Tri Handayani Amaliah; Hartati Tuli
Multidisciplinary Indonesian Center Journal (MICJO) Vol. 2 No. 2 (2025): Vol. 2 No. 2 Edisi April 2025
Publisher : PT. Jurnal Center Indonesia Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62567/micjo.v2i2.745

Abstract

This study aims to analyze the Effect of Hotel Room Rental Prices on Revenue in the Hospitality Sub-Sector Listed on the Indonesia Stock Exchange for the 2019-2023 Period using quantitative methods. The sampling method used is purposive sampling with a total sample of 15 companies during the 5-year observation period, resulting in a total of 75 samples. The data analysis technique in this study uses SPSS 18. The results of this study indicate that room rental prices do not have a significant effect on revenue.
IMPLEMENTATION OF ACCOUNTING INFORMATION SYSTEM FOR RECEIVABLES IN KASIH IBU WOMEN'S COOPERATIVE Dewi U. Hadji; Hartati Tuli; Mahdalaena
Multidisciplinary Indonesian Center Journal (MICJO) Vol. 2 No. 2 (2025): Vol. 2 No. 2 Edisi April 2025
Publisher : PT. Jurnal Center Indonesia Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62567/micjo.v2i2.746

Abstract

Study This aiming For analyze Implementation System Information Accountancy Receivables at the Kasih Ibu Women's Cooperative . This study uses a qualitative descriptive method. The data source used in this study is primary data. This study uses data collection techniques obtained from results interviews , observations and documentation noted in notes field. Research result This show that The Kasih Ibu Women's Cooperative still uses a manual receivables accounting system. So the author offers it in the form of a Cooperative Accounting Information System Application (ASIKK_IT) The use of a manual system is prone to recording errors, with the manual recording process usually taking time, both in recording transactions, calculating interest, and making reports. This cooperative needs to improve the efficiency of recording and managing receivables.
Pelatihan Penyusunan Laporan Keuangan Bagi UMKM Tuli, Hartati; Mahmud, Muliyani
Mopolayio : Jurnal Pengabdian Ekonomi Vol. 4 No. 2 (2025): Mopolayio : Jurnal Pengabdian Ekonomi Volume 4 Number 2 (March 2025) has been o
Publisher : Fakultas Ekonomi Universitas Negeri Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37479/mopolayio.v4i2.106

Abstract

Peningkatan UMKM memberikan kontribusi terhadap pertumbuhan ekonomi di indonesia sehingga menjadi salah satu bentuk solusi usaha masyarakat dalam menghadapi krisis ekonomi seperti pada saat sekarang ini. Dengan adanya UMKM maka akan meningkatkan pendapatan, sehingga nya perlu laporan keuangan yang baik. Namun fakta yang dilapangan tidak demikian, penulis menemukan beberapa UMKM yang menyatakan belum paham dalam menyusun laporan keuangan yang sesuai dengan standar yang berlaku sehingga mengalami kendala di dalam penyusunan. Selain itu, para pelaku UMKM hanya mengumpulkan bukti-bukti pembelian dan pengeluaran dan mencatat penerimaan dalam kertas buram. Bahkan dalam pengelolaannya pemilik selaku pelaku usaha sering mengabaikan konsep entitas dalam menyusun laporan keuangan. Maka tujuan dari pengabdian ini yaitu memberikan pelatihan kepada para pelaku usaha mengenai penyusunan laporan keuangan dan konsep entitas. Pengabdian ini dilaksanakan di Desa Tapadaa Kecamatan Botumoito Kabupaten Boalemo. Peserta dalam pengabdian ini adalah pada pelaku UMKM. Hasil pengabdian menunjukkan peserta mampu memahami tujuan dari penyusunan laporan keuangan bagi UMKM dan 85% peserta mampu untuk menyusun laporan keuangan.
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 Bano, Adawiyah R. M. Danial, Hendra Pratama Dewi Indriyani Hamin Dewi U. Hadji Dinda Fadhila Rahim Dumbi, Nurfahtia Fatrina R Mooduto Febriani Fitriana Atima Harun Blongkod Harun, Mutiya Hasni Musa Hulungo, Sri Noviyanti Ibrahim, Sri Devianti Ikhlas Ul Aqmal Indra Wijaya Hamzah Isnawati Nursam Kartin Usman La Ode Muhamad Amar Limbertus, Novita Anjelina Mahdalaena Mahdalena , Mahdalena Mahmud, Mulyani 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 Musa, Hasni 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 Saleh, Nurul Atma Sholeha, Khusniatus Siti Fatmawati Djafar Siti Pratiwi Husain Sitti Hardiyanti Gobel Gobel Sri Devianti Ibrahim Sri Wahyuni Sri Wahyuni Abdullah Sri Wahyuni Mustapa Sulistian Mangopa Syafaa, Amar Bayu Syarwani Canon Thalib, Anisya Wulandari Tri Handayani Amaliah Usman Usman Usman Victorson Taruh Victorson Taruh Wulandari Abdullah Yuliana Mangopa Yusuf, Sriwahyuning Yusuf, Suci Rachmawati Zulkifli Bokiu