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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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PENGARUH TRANSPARANSI, AKUNTABILITAS, DAN PARTISIPASI TERHADAP PENGELOLAAN DANA DESA Rifka Abdullah; Hartati Tuli; Nilawaty Yusuf
Oikos Nomos: Jurnal Kajian Ekonomi dan Bisnis Vol 19, No 1 (2026): Juni 2026
Publisher : Universitas Negeri Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37479/jkeb.v19i1.39082

Abstract

Due to the discrepancy between the budget plan and the actual procurement realization, as well as the weak implementation of transparency and accountability mechanisms in village fund management, this study aims to analyze the influence of transparency, accountability, and community participation on village fund management in Tibawa District, Gorontalo Regency. This study employed a quantitative approach. The research population consisted of all village officials in Tibawa District, Gorontalo Regency. The sample was selected using a purposive sampling technique with a total of 50–100 respondents. Data were collected through questionnaires and analyzed using multiple linear regression with the assistance of SPSS 16. The results of the analysis indicate that partially, transparency has a significant effect on village fund management, accountability has no significant effect on village fund management, and community participation has a significant effect on village fund management. Simultaneously, the three variables significantly affect village fund management. The coefficient of determination value was 0.434, indicating that transparency, accountability, and community participation are able to explain 43.4% of village fund management, while the remaining percentage is influenced by other factors outside this study.
PENGARUH SELF ASSESSMENT SYSTEM TERHADAP KEPATUHAN WAJIB PAJAK DI BONE BOLANGO Salsa Nelisa; Hartati Tuli; Siti Pratiwi Husain
Oikos Nomos: Jurnal Kajian Ekonomi dan Bisnis Vol 19, No 1 (2026): Juni 2026
Publisher : Universitas Negeri Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37479/jkeb.v19i1.38878

Abstract

This study aims to determine the effect of the implementation of the Self Assessment System on the compliance of Individual Taxpayers (WPOP) with fixed income (private employees) in Bone Bolango Regency. The method used in this research is a quantitative approach with primary data sources obtained through distributing questionnaires to respondents. The sampling technique used convenience sampling, with respondents being private employee WPOP in Bone Bolango Regency. The data analysis techniques used were descriptive analysis and logistic regression to statistically test the effect of the independent variable on the dependent variable. The results of this study indicate that the implementation of the Self Assessment System has a significant negative effect on the compliance of Individual Taxpayers (WPOP) with fixed income (private employees) in Bone Bolango Regency. This is evidenced by the logistic regression analysis results with a significance value of 0.039 ( 0.05), a coefficient value of -0.302, and an Odds Ratio (Exp(B)) value of 0.740, which means that an increase in the implementation of the Self Assessment System actually reduces the chance of compliance of Individual Taxpayers (WPOP) private employees in Bone Bolango Regency. 
Pengaruh Sistem Pengendalian Intern Pemerintah terhadap Kualitas Laporan Keuangan Kota Kendari Alya Ainiyah Basri S.; Hartati Tuli; Nilawaty Yusuf
Jambura Accounting Review Vol. 7 No. 2 (2026): Jambura Accounting Review - August 2026
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/jar.v7i2.349

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh Sistem Pengendalian Intern Pemerintah (SPIP) terhadap kualitas laporan keuangan pada Badan Perencanaan Pembangunan Daerah (BAPPEDA) Kota Kendari. Penelitian menggunakan pendekatan kuantitatif dengan desain kausalitas. Populasi penelitian terdiri atas seluruh pegawai BAPPEDA Kota Kendari dan pengambilan sampel dilakukan menggunakan teknik sensus. Data diperoleh melalui penyebaran kuesioner serta dianalisis menggunakan regresi linear sederhana dengan bantuan aplikasi Statistical Package for Social Sciences (SPSS). Hasil penelitian menunjukkan bahwa Sistem Pengendalian Intern Pemerintah berpengaruh positif dan signifikan terhadap kualitas laporan keuangan. Temuan ini mengindikasikan bahwa penerapan unsur-unsur SPIP yang meliputi lingkungan pengendalian, penilaian risiko, kegiatan pengendalian, informasi dan komunikasi, serta pemantauan mampu mendukung penyusunan laporan keuangan yang relevan, andal, dapat dibandingkan, dan mudah dipahami. Penelitian ini menyimpulkan bahwa semakin baik penerapan Sistem Pengendalian Intern Pemerintah, maka semakin baik pula kualitas laporan keuangan yang dihasilkan. Oleh karena itu, peningkatan efektivitas penerapan SPIP perlu terus dilakukan untuk mendukung terwujudnya pengelolaan keuangan daerah yang transparan dan akuntabel.
Pengaruh Akuntabilitas , Transparansi Anggaran, dan Partisipasi Masyarakat Terhadap Efektivitas Pengelolaan Keuangan Desa: Studi pada Desa-Desa Di Kecamatan Tilango, Kabupaten Gorontalo Ravika Apriliany Bibitan; Hartati Tuli; Lukman Pakaya
As-Syirkah: Islamic Economic & Financial Journal Vol. 5 No. 1 (2026): As-Syirkah: Islamic Economic & Financial Journal 
Publisher : Ikatan Da'i Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56672/

Abstract

This study aims to analyze the influence of accountability, budget transparency, and community participation on the effectiveness of village financial management in the villages of Tilango District, Gorontalo Regency. The background of this research is based on the importance of implementing the principles of good governance in village financial management to ensure effective, efficient, and well-targeted development. Although village budgets continue to increase, the effectiveness of their management is largely determined by the extent to which village governments are able to apply accountability, ensure information transparency, and involve the community in the financial management process. This study employs a quantitative method with a survey approach. Data were collected through the distribution of questionnaires to village officials and members of the Village Consultative Body (BPD) in eight villages within Tilango District. The research instrument was tested using validity and reliability tests, and the data were analyzed using multiple linear regression through SPSS. Classical assumption tests were also conducted prior to the regression analysis. The results of the study indicate that: (1) accountability has a positive and significant effect on the effectiveness of village financial management; (2) budget transparency has a positive and significant effect on the effectiveness of village financial management; (3) community participation has a positive and significant effect on the effectiveness of village financial management; and (4) simultaneously, these three variables have a positive and significant effect on the effectiveness of village financial management in Tilango District. These findings affirm that the implementation of accountable, transparent, and participatory village governance is a key factor in achieving effective village financial management.
ANALISIS METODE COST PLUS PRICING DAN TARGET COSTING ALAM MENENTUKAN HARGA JUAL AL-JARWAL BAKERY Muhammad Luthfie Hasan; Tri Handayani Amaliah; Hartati Tuli
Al-Buhuts Vol. 22 No. 1 (2026): 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.v22i1.7666

Abstract

Competition in the bakery industry requires companies to implement pricing strategies that can maintain competitiveness while increasing profitability. This study aims to analyze and compare the conventional selling price-setting method used by Al-Jarwal Bakery with the Cost-Plus Pricing and Target Costing methods. The study employs a quantitative descriptive approach, focusing on two flagship products: Chocolate Pandan Bread and Chocolate Peanut Bread. Research data were collected through observation, interviews, and documentation of the company’s production costs, then analyzed using calculations of the cost of goods sold and pricing simulations based on each method. The results show that the conventional method used by the company yields a lower profit margin compared to the Cost Plus Pricing and Target Costing methods. The application of the Cost Plus Pricing method results in a higher selling price with a more certain profit margin, while the Target Costing method proved to be more effective because it was able to maintain a selling price of Rp1,400 in line with market prices while simultaneously increasing the profit margin through production cost efficiency. Cumulatively, the implementation of Target Costing reduces the cost of goods sold by Rp32,579,524 per year compared to the method currently used by the company. These findings indicate that Target Costing is a more effective approach for improving profitability without compromising price competitiveness and can serve as an alternative pricing strategy for businesses in the food industry.
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