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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 Community Engagement and Emergence Journal (CEEJ) Tangible Journal Economics and Digital Business Review Oikos - Nomos : Jurnal Kajian Ekonomi dan Bisnis 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 Science and Education Journal 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 As-Syirkah: Islamic Economic & Financial Journal
Tuli, Hartati
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Religion Agriculture, Biological Sciences & Forestry Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Electrical & Electronics Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Neuroscience Public Health Social Sciences Other

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Analisis Faktor-Faktor yang Mempengaruhi Kualitas Laporan Keuangan di Kabupaten Boalemo (Studi pada Organisasi Perangkat Daerah Kabupaten Boalemo) Bano, Adawiyah R. M.; Blongkod, Harun; Tuli, Hartati
Jurnal Mahasiswa Akuntansi Vol 1 No 2 (2022): JAMAK: Jurnal Mahasiswa Akuntansi
Publisher : Program Studi S1 Akuntansi Jurusan Akuntansi, Fakultas Ekonomi Universitas Negeri Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37479/jamak.v1i2.34

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh Kompetensi Sumber Daya Manusia, Sistem Pengendalian Intern Pemerintahan, Pemanfaatan Teknologi Informasi, dan Sistem Akuntansi Keuangan Daerah terhadap Kualitas Laporan Keuangan pada Organisasi Perangkat Daerah (OPD) di Kabupaten Boalemo. Penelitian ini menggunakan metode kuantitatif. Penelitian ini menggunakan data primer dengan populasi sebanyak 26 OPD dan jumlah sampel dalam penelitian ini sebanyak 4 pegawai disetiap OPD dengan total 104 pegawai. Penelitian ini menggunakan instrumen penelitian berupa kuesioner. Teknik analisis data dalam penelitian ini adalah menggunakan analisis regresi berganda. Hasil penelitian menunjukan bahwa, 1) Kompetensi Sumber Daya Manusia tidak berpengaruh signifikan terhadap Kualitas Laporan Keuangan. 2) Sistem Pengendalian Intern Pemerintahan berpengaruh signifikan terhadap Kualitas Laporan Keuangan. 3) Pemanfaatan Teknologi Informasi berpengaruh signifikan terhadap Kualitas Laporan Keuangan. 4) Sistem Akuntansi Keuangan Daerah tidak berpengaruh signifikan terhadap Kualitas Laporan Keuangan.
Pengelolaan Persediaan Ikan Nike Oleh Pengepul Di Tempat Pelelangan Ikan (TPI) Kelurahan Tenda Kecamatan Hulonthalangi Kota Gorontalo Syafaa, Amar Bayu; Tuli, Hartati; Husain, Siti Pratiwi; Wuryandini, Ayu Rakhma; Panigoro, Nurharyati
Innovative: Journal Of Social Science Research Vol. 4 No. 5 (2024): Innovative: Journal Of Social Science Research
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/innovative.v4i5.15223

Abstract

Penelitian ini bertujuan untuk untuk mengetahui Bagaimana proses Pengelolaan Persediaan Ikan Nike Oleh Pengepul Di Tempat Pelelangan Ikan (TPI) Kelurahan Tenda Kecamatan Hulonthalangi Kota Gorontalo yang ditinjau dari tahap perencanaan, pelaksanaan dan pengendalian. Penelitian ini menggunakan metode kualitatif deskriptif, pengumpulan data mengunakan observasi, wawancara dan dokumentasi. Hasil penelitian ditemukan bahwa pengelolaan persediaan ikan nike yang dilakukan oleh pengepul di tempat pelelangan ikan (TPI) kelurahan Tenda Kecamatan Hulonthalangi Kota Gorontalo pada tahap perencanaan pengadaan persediaan ikan nike pengepul sudah optimal yaitu dengan menjalin hubungan kerja sama dengan pihak nelayan sehingga tidak sulit dalam proses penggadaan persediaan ikan nike, Pada proses pengendalian persediaan yang dilakukan oleh pengepul belum optimal, dikarenakan pengepul tidak memperhatikan proses penyimpanan ikan sehingga kualitas ikan cendrung cepat menurun yang mengakibatkan persediaan ikan nike cepat habis.
Pengaruh Penerapan Konsep Perpajakan Modern terhadap Kepatuhan Wajib Pajak: Studi Pada KPP Pratama Gorontalo Harun, Mutiya; Tuli, Hartati; Mahmud, Mulyani
VISA: Journal of Vision and Ideas Vol. 4 No. 2 (2024): VISA: Journal of Vision and Ideas (In Press)
Publisher : IAI Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/visa.v4i2.1626

Abstract

Taxes are one of the largest types of state receipts and are used to finance government affairs, equalization of development, and social welfare of people. In order to increase tax revenue from taxpayers, the government has implemented a more modern taxation system that is expected to improve compliance by taxpayers, which include e-registration, e-VAT, and e-billing. The study was intended to find out how the application of the modern taxation system influences taxpayer compliance. In this study, the type of research used is a quantitative approach. The type of data used is primary data, that is, data obtained from the results of the questionnaire, and secondary data as supporting data. The results of the study showed that, firstly, variable X1 had no influence on variable Y. However, simultaneously, variables X1, X2 and X3 had a significant effect on the taxpayer compliance variable in KPP Pratama Gorontalo (Calculate more than Ftabel).
Analisis Efektivitas dan Kontribusi Penerimaan PBB-P2 pada Pendapatan Asli Daerah di Kota Gorontalo Yusuf, Sriwahyuning; Hartati Tuli; Muliyani Mahmud
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 6 No. 5 (2024): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/alkharaj.v6i5.1513

Abstract

This research aimed to determine the level of effectiveness and contribution of the Land and Rural and Urban Buildings Tax (PBB-P2) acceptance on the Local Revenue of Gorontalo City. The research method used in this study was a descriptive quantitative method. The data source for this research was primary data obtained directly from the Finance Agency of Gorontalo City in the form of interview results and Budget Realization Reports for 2018-2022. The results of this research indicated that the average effectiveness of achieving the PBB-P2 target acceptance was 89.76%, with the interpretation criterion being effective, even though the actual realization value generally had not been able to reach the set target. The significant average value of PBB-P2 acceptance effectiveness was due to the fact that in 2022, the actual acceptance realization exceeded 100% of the set target. Meanwhile, the contribution of PBB-P2 acceptance on the Local Revenue in Gorontalo City from 2018 to 2022 experienced fluctuations or ups and downs each year, with an average percentage acquisition of 3.58% and the interpretation criterion being Very Low.
Pengendalian Internal dan Transparansi terhadap Pencegahan Fraud: Studi Kasus pada Inspektorat Kabupaten Gorontalo Yuliana Mangopa; Hartati Tuli; Ayu Rakhma Wuryandini
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 6 No. 10 (2024): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/alkharaj.v6i10.3026

Abstract

The study aims to identify the impact of the variables of Internal Control and Transparency on fraud prevention. (Studi Kasus Pada Inspektorat Kabupaten Gorontalo). The method used in research is a quantitative method with primary data obtained from questionnaire data that is measured using a likert scale. The sample collection process used a saturated sample with a total sample of 53 respondents. The data collected was then analyzed using a double linear regression test using the SPSS program version 26. The results of the research show that: 1) Internal controls have a significant impact on the Prevention of Fraud in the Gorontalo District Inspectorate. 2) Transparency has a significant influence on the prevention of fraud in Gorontalu District Inspection. 3) Fraud prevention in the gorontalo district inspectorate with a determination coefficient of 87.4% while the remaining 12.6% can be explained by other variables not studied in this study
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.
ANALISIS KINERJA KEUANGAN PT KIMIA FARMA TBK MENGGUNAKAN DU PONT SYSTEM PERIODE 2013-2022 Noholo, Sahmin; Tuli, Hartati; Hulungo, Sri Noviyanti
JAMBURA: Jurnal Ilmiah Manajemen dan Bisnis Vol 7, No 2 (2024): JIMB - VOLUME 7 NOMOR 2 SEPTEMBER 2024
Publisher : Universitas Negeri Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37479/jimb.v7i2.27495

Abstract

Abstrak: Penelitian ini bertujuan untuk menganalisis kinerja keuangan PT Kimia Farma Tbk tahun 2013-2022. Alat analisis yang digunakan dalam penelitian ini adalah metode Du Pont System, dengan variabel yang digunakan meliputi Net Profit Margin (NPM), Total Asset Turnover (TATO), Return on Investment (ROI) dan Return on Equity (ROE).Jenis metode yang digunakan dalam penelitian ini adalah metode kuantitatif dengan teknik pengumpulan data menggunakan data sekunder.Berdasarkan hasil penelitian, hasil NPM menunjukkan tren menurun yang menunjukkan kinerja perusahaan kurang baik dalam mengefisienkan laba bersih. Variabel TATO menunjukkan hasil yang cenderung menurun yang mencerminkan kemampuan perusahaan dalam menghasilkan pendapatan dari aset yang dimilikinya berada dalam kondisi yang buruk. Variabel ROI menunjukkan Kinerja Keuangan Perusahaan dinilai sangat buruk. Hal ini disebabkan karena kemampuan perusahaan dalam mengelola asetnya belum optimal sehingga penjualan tidak dapat memberikan kontribusi yang lebih besar dalam menghasilkan laba atau masih banyak aset perusahaan yang belum dimanfaatkan untuk menghasilkan laba. Variabel ROE menunjukkan hasil yang cenderung berfluktuasi sehingga secara keseluruhan tergolong buruk dan statusnya di bawah standar industri.
Penyusunan Laporan Keuangan Koperasi Merah Putih Berdasarkan Konsep Entitas di Desa Pentadio Barat Tuli, Hartati; Mahmud, Muliyani
Mopolayio : Jurnal Pengabdian Ekonomi Vol. 5 No. 1 (2025): Mopolayio : Jurnal Pengabdian Ekonomi Volume 5 Number 1 (November 2025) has bee
Publisher : Fakultas Ekonomi Universitas Negeri Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37479/mopolayio.v5i1.119

Abstract

Pengabdian ini bertujuan untuk meningkatkan pemahaman aparat desa dan pengurus koperasi mengenai penyusunan laporan keuangan yang sesuai dengan prinsip akuntansi yang berlaku. Pelaksanaan kegiatan didasari oleh rendahnya tingkat pemahaman dan keterampilan pengelolaan laporan keuangan pada tingkat desa dan koperasi, khususnya di Koperasi Merah Putih yang berlokasi di Desa Pentadio Barat. Selain itu, ditemukan bahwa konsep entitas akuntansi belum diterapkan secara tepat dalam proses penyusunan laporan keuangan koperasi, sehingga laporan yang dihasilkan belum dapat mencerminkan kondisi keuangan koperasi secara akurat. Melalui kegiatan pelatihan dan pendampingan, tim pengabdian berupaya memberikan pemahaman praktis dan teknis kepada peserta mengenai pentingnya penerapan konsep entitas, pencatatan transaksi keuangan yang benar, serta penyusunan laporan keuangan berbasis entitas koperasi. Hasil kegiatan menunjukkan adanya peningkatan pengetahuan dan kemampuan peserta dalam menyusun laporan keuangan yang lebih tertib, transparan, dan sesuai standar.
Struktur Teori Akuntansi dan Kualitas Informasi Keuangan Sektor Publik: Tinjauan Literatur Susanty Ismail; Dita Aulia Buata; Mattoasi Mattoasi; Hartati Tuli
JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) Vol. 12 No. 2 (2026): April 2026
Publisher : Sekretariat Pusat Lembaga Komunitas Informasi Teknologi Aceh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35870/jemsi.v12i2.6161

Abstract

The quality of financial information is a crucial element in ensuring accountability and transparency in public sector financial management. Various accounting reforms have been implemented to improve the quality of financial reporting; however, their effectiveness is largely influenced by the underlying structure of accounting theory. This study aims to examine the role of accounting theory structure in shaping the quality of financial information in the public sector. The method employed is a literature review of scholarly journals addressing accounting theory, financial information quality, accrual-based accounting, and public sector accounting standards. The analysis is conducted by categorizing the literature based on theoretical components, mechanisms of influence, institutional context, and the implications of financial reporting. The findings indicate that the structure of accounting theory, encompassing agency theory, accountability theory, and modern public management approaches, contributes to financial information quality through the adoption of accrual-based accounting, the strengthening of internal control systems, and enhanced reporting transparency. These contributions vary across countries and institutions depending on institutional capacity and governance quality. High-quality financial information has significant implications for improving public accountability and the effectiveness of decision-making. This study concludes that accounting theory structure plays a strategic role in enhancing the quality of public sector financial information.  
Systematic Literature Review: Hambatan dan Peluang Penerapan SAK EMKM Di Indonesia Tiara Abdurahman; Fityan Halid; Mattoasi Mattoasi; Hartati Tuli
JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) Vol. 12 No. 2 (2026): April 2026
Publisher : Sekretariat Pusat Lembaga Komunitas Informasi Teknologi Aceh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35870/jemsi.v12i2.6223

Abstract

The Financial Accounting Standards for Micro, Small, and Medium Entities (SAK EMKM) were issued to assist MSMEs in preparing simpler financial statements while remaining compliant with accounting principles. However, numerous studies indicate that the implementation of SAK EMKM remains suboptimal across regions and business sectors in Indonesia. This study aims to map the barriers and opportunities for SAK EMKM implementation using a Systematic Literature Review (SLR) approach. The findings reveal that implementation barriers originate from three main layers: internal capacity constraints, socio-structural factors, and institutional limitations. Despite these challenges, the study identifies several opportunities for strengthening implementation, including capacity-building initiatives, bookkeeping digitalization, cross-institutional collaboration, and external incentives such as financing requirements based on standardized financial reports. This study contributes a comprehensive mapping of barriers and opportunities, providing a valuable reference for policymakers, academics, and MSME facilitators in formulating more effective and sustainable SAK EMKM implementation strategies.  
Co-Authors Adawiyah R. M. Bano Alipok, Asitriani Alya Ainiyah Basri S. Amir Lukum, Amir Ananda Arsyad, Nur Dhea Andi Riska Yunianti Andi Yusniar Mendo Anggelina Tambuwun Aristo Kurniawan Hulopi Ayu R Wuryandini Ayu Rakhma Wuryandini Bano, Adawiyah R. M. Danial, Hendra Pratama Desy Purnama T. Mayang Dewi Indriyani Hamin Dewi U. Hadji Dinda Fadhila Rahim Dita Aulia Buata Dumbi, Nurfahtia Dwi Restu Amanda Adnan Fadila Kadir Fatrina R Mooduto Febriani Fitriana Atima Fityan Halid Harun Blongkod Harun, Mutiya Hasni Musa Hiola, Yustina Hulungo, Sri Noviyanti Ibrahim, Sri Devianti Ikhlas Ul Aqmal Indra Wijaya Hamzah Isnawati Nursam Kartin Usman Limbertus, Novita Anjelina Lukman Pakaya Mahdalaena Mahdalena Mahdalena Mahmud, Mulyani Matalauni, Yelis G mattoasi mattoasi Melati Putriani Idris Merlinda Musa Moh Adrifat Suila Moha, Sri Wiwin A. Mohamad Yuda Olatapa Mohammad Yasin Lihu Monoarfa, Amelia Ramadhani Muhammad Luthfie Hasan Muliyani Mahmud Musa, Hasni Muzdalifah Muzdalifah Nilawaty Yusuf Niswatin Nurharyati Panigoro Nurul Atma Saleh Olivia Adam Pakaya, Lukman Pani, Eka Ria Nazmi Po'oe, Bambang Supriyanto Rahmat Agrianto Mohamad Rahmayana Rahmayana Ravika Apriliany Bibitan Revana Gobel Rifka Abdullah Rio Monoarfa Ririn Anggraeni Rizaldy Saputra Ahmad Ronal S.Badu Sahmin Noholo Salsa Nelisa Sholeha, Khusniatus Siti Fatmawati Djafar Siti Pratiwi Husain Sitti Hardiyanti Gobel Gobel Sri Devianti Ibrahim Sri Wahyuni Sri Wahyuni Abdullah Sri Wahyuni Mustapa Suci Rachmawati Yusuf Sulistian Mangopa Susanty Ismail Syafaa, Amar Bayu Syarwani Canon Thalib, Anisya Wulandari Tiara Abdurahman Tri Handayani Amaliah Usman Victorson Taruh Victorson Taruh Widyawati Midu Wulandari Abdullah Yulgia Kalapati Yuliana Mangopa Yusuf, Sriwahyuning Zulkifli Bokiu