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Tuli, Hartati
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MANAGEMENT OF VILLAGE REVENUE AND EXPENDITURE BUDGET IN MARISA DISTRICT Wahyuni, Sri; Tuli, Hartati; Pakaya, Lukman
Multidisciplinary Indonesian Center Journal (MICJO) Vol. 2 No. 3 (2025): Vol. 2 No. 3 Edisi Juli 2025
Publisher : PT. Jurnal Center Indonesia Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62567/micjo.v2i3.833

Abstract

The purpose of this research is to analyze the management of the Village Revenue and Expenditure Budget (APBDes) in Marisa District. This study limits its focus to the aspects of planning, allocation, implementation, supervision and accountability, and reporting of APBDes. This research employs a quantitative method with a descriptive approach. The research population comprises all village officials in Marisa District, totaling 110 individuals, and the sample was drawn using a saturated sampling (census) technique. Data was collected through questionnaires completed by the Village Government. The research findings indicate that the overall management of APBDes in Marisa District is generally very good. APBDes planning is assessed as very good, characterized by transparency in village deliberations, effectiveness in addressing community problems and needs, and alignment of the Village Medium-Term Development Plan (RPJMDes) with community aspirations. Sources
THE EFFECT OF HUMAN RESOURCE COMPETENCE AND LOCUS OF CONTROL ON THE QUALITY OF VILLAGE FINANCIAL REPORTS IN KABILA BONE DISTRICT, BONEBOLANGO REGENCY, GORONTALO La Ode Muhamad Amar; Harun Blongkod; Hartati Tuli
Multidisciplinary Indonesian Center Journal (MICJO) Vol. 2 No. 3 (2025): Vol. 2 No. 3 Edisi Juli 2025
Publisher : PT. Jurnal Center Indonesia Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62567/micjo.v2i3.1095

Abstract

This study aims to determine whether human resource competence and locus of control have a significant effect on the quality of village financial reports in Kabila Bone District, Bone Bolango Regency, Gorontalo . This study uses a quantitative method. The data used are primary data obtained from distributing questionnaires. The population of this study were all village officials in Kabila Bone District. Sampling used non-probability sampling. The data analysis method used is Structural Equation Modeling (SEM). The results of this study indicate that human resource competence and locus of control have a significant effect on the quality of village financial reports in Kabila Bone District, Bone Bolango Regency, Gorontalo
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.
Pengaruh Kepemilikan Manajerial Terhadap Kebijakan Dividen Perusahaan Manufaktur Sub Sektor Makanan dan Minuman Yang Terdaftar Di Bursa Efek Indonesia Periode 2014-2018 Musa, Hasni; Noholo, Sahmin; Tuli, Hartati
Jurnal Mahasiswa Akuntansi Vol 1 No 1 (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.v1i1.23

Abstract

Penelitian ini bertujuan untuk mengetahui Pengaruh Kepemilikan Manajerial Terhadap Kebijakan Dividen Perusahaan Manufaktur Sub Sektor Makanan Dan Minuman Yang Terdaftar Di Bursa Efek Indonesia Periode 2014-2018. Penelitian ini merupakan penelitian kuantitatif dengan menggunakan data sekunder dari situs Bursa fek Indonesia. Populasi dalam penelitian ini sebanyak 14 perusahaan dan dengan menggunakan metode purposive sampling maka diperoleh jumlah sampel sebanyak 12 perusahaan. Teknik analisis data dalam penelitian ini adalah analisis regresi sederhana. Hasil penelitian ini menunjukan bahwa Kepemilikan manajerial tidak berpengaruh signifikan terhadap kebijakan dividen (Dividend Per Share) di Perusahaan Manufaktur Sub Sektor Makanan dan Minuman yang terdaftar di Bursa Efek Indonesia (BEI) periode 2014-2018. Hasil Contigency Coefficient atau dalam pengujian regresi yakni koefisien determinasi yakni sebesar 0,119. Nilai ini berarti bahwa sebesar 11,9% kebijakan dividen (Dividend Per Share) pada perusahaan manufaktur sub sektor makanan dan minuman yang terdaftar di Bursa Efek Indonesia (BEI) dipengaruhi oleh Kepemilikan manajerial dari perusahaan manufaktur sub sektor makanan dan minuman yang terdaftar di Bursa Efek Indonesia (BEI). Adapun pengaruh dari variabel lain terhadap Kebijakan Dividen (Dividend Per Share) sebesar 88,1% (100%-11,9%). variabel lain tersebut dapat berupa Good Governance, rasio profitabilitas, rasio likuiditas, rasio solvabilitas, serta kebijakan dalam rapat umum pemegang saham. Pengaruh dengan determinasi kecil dan tidak signifikan ini karena manajer yang memiliki saham dalam perusahaan kepemilikannya cenderung kecil sehingga tidak mampu mengintervensi keputusan pembangian dividen dalam rapat umum pemegang saham (RUPS) yang dilakukan perusahaan manufaktur sub sektor makanan dan minuman yang terdaftar di Bursa Efek Indonesia (BEI).
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).
Redesain e-Persediaan Berbasis Sistem Informasi Akuntansi pada Pemerintah Provinsi Gorontalo Yusuf, Suci Rachmawati; Mahdalena , Mahdalena; Hartati Tuli
Al-Buhuts Vol. 20 No. 1 (2024): Al-Buhuts
Publisher : Institute Agama Islam Negeri (IAIN) Sultan Amai Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30603/ab.v20i1.4768

Abstract

This study aimed to redesign the accounting information system-based E-Inventory at the Provincial Government of Gorontalo. This study adopted a qualitative approach using descriptive methods. The study involved three informants. The data were collected through observation, interviews, and documentation. The data analysis techniques employed in this study include data reduction, data display, and conclusion/verification. The findings of this study indicated that the E-Inventory system can be represented through Unified Modeling Language (UML) diagrams and flowcharts as the redesign model. The PIECES analysis wa utilized in the redesign process to analyze the weaknesses of the E-Inventory system. Based on this analysis, system failures were identified in the E-Inventory, such as duplicate entries during transaction input and the need for initial inventory balance entry for the subsequent period. Therefore, these recording and input errors can be minimized by redesigning the E-Inventory system. This redesign is undertaken to enchance the efficiency of the E-Inventory system in accordance with the inventory management needs of consumable goods at the Provincial Government of Gorontalo
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
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