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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 Majapahit Journal of Islamic Finance dan Management VISA: Journal of Vision and Ideas Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Majapahit Journal of Islamic Finance dan Management Jurnal Mahasiswa Akuntansi International Journal of Economics Studies Multidisciplinary Indonesian Center Journal Journal of Ekonomics, Finance, and Management Studies 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 Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Neuroscience Public Health Social Sciences Other

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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.  
THE INFLUENCE OF VILLAGE OFFICIALS’ COMPETENCE AND COMMUNITY PARTICIPATION ON THE ACCOUNTABILITY OF VILLAGE FINANCIAL MANAGEMENT: A CASE STUDY OF VILLAGES IN TALAGA JAYA DISTRICT, GORONTALO REGENCY Ali, Nurlyvia H.; Tuli, Hartati; Ahmad, Surya Handrisusanto
Multidisciplinary Indonesian Center Journal (MICJO) Vol. 3 No. 2 (2026): Vol. 3 No. 2 Edisi April 2026
Publisher : PT. Jurnal Center Indonesia Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62567/micjo.v3i2.2432

Abstract

This study aims to examine the effect of village apparatus competence and community participation on the accountability of village financial management in the villages of Talaga Jaya District, Gorontalo Regency. The method used is quantitative with primary data collection through questionnaires distributed to village apparatus with a total sample of 110 respondents. Data processing was carried out using SPSS version 26 with analysis stages including validity tests, reliability tests, classical assumption tests, multiple linear regression analysis, hypothesis testing, and coefficient of determination tests. The results showed that partially, village apparatus competence has a positive and significant effect on the accountability of village financial management. Similarly, community participation has a positive and significant effect on the accountability of village financial management. Simultaneously, both variables significantly affect accountability of village financial management. These findings have practical implications for village apparatus in Talaga Jaya District to improve accountability through strengthening village apparatus competence and expanding community participation spaces in every stage of financial management, from planning to accountability.
The Effect of Service Quality and Financial Literacy on Customers' Interest in Investing in Gold : (Case Study at PT Pegadaian (Persero) Kotamobagu Branch) Yasin, Fidya Dwi Fransiskan S.; Tuli, Hartati; Hulopi, Titi Umi Kalsum
Majapahit Journal of Islamic Finance and Management Vol. 6 No. 1 (2026): Islamic Finance and Management
Publisher : Universitas KH. Abdul Chalim Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/mjifm.v6i1.855

Abstract

This study aims to analyze the influence of service quality and financial literacy on customer interest in investing in gold at PT Pegadaian (Persero), Kotamobagu Branch. A quantitative research method was used, with primary data collected through a questionnaire distributed to PT Pegadaian (Persero) customers. The sample consisted of 106 respondents. Data analysis used multiple linear regression with the help of SPSS 26. The results of the study show that the quality of service has a positive and significant effect on customers' interest in investing in gold. Financial literacy also has a positive and significant effect on customers' interest in investing in gold. Together, the quality of service and financial literacy have a significant effect on the interest of customers to invest in gold at PT Pegadaian (Persero) Kotamobagu Branch. The R-square value obtained was 0.687 or 68.7%, this shows a strong relationship between independent variables and dependent variables in this study, while the remaining 37.3% were influenced by other factors.
THE EFFECT OF SELF ASSESSMENT SYSTEM IMPLEMENTATION ON TAXPAYER COMPLIANCE (A CASE STUDY OF INDIVIDUAL TAXPAYERS WITH FIXED INCOME (CIVIL SERVANTS) AT UNIVERSITAS NEGERI GORONTALO) Musa, Ainun Nisa Putri; Tuli, Hartati; Husain, Siti Pratiwi
Majapahit Journal of Islamic Finance and Management Vol. 6 No. 2 (2026): Islamic Finance and Management
Publisher : Universitas KH. Abdul Chalim Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aims to determine the effect of the implementation of the Self Assessment System on the compliance of individual taxpayers with fixed income (civil servants) at Universitas Negeri Gorontalo. The method used in this study is a quantitative method using primary data obtained through the distribution of questionnaires to respondents who are Civil Servants (PNS) within the Universitas Negeri Gorontalo. The measurement of variables in this study used a Likert scale. The number of samples in this study was 93 respondents who were selected as the research objects. The data analysis techniques used in this study include validity test, reliability test, classical assumption test, simple linear regression analysis, t-test (partial), and coefficient of determination (R²), which were processed using the SPSS program. Based on the results of the study, it shows that the implementation of the Self Assessment System has a positive and significant effect on the compliance of individual taxpayers with fixed income (civil servants) at Universitas Negeri Gorontalo. This is evidenced by the results of the t-test which show a t-value of 17.783 with a significance level of 0.000 which is smaller than 0.05. In addition, the coefficient of determination (R²) value of 0.790 indicates that 79% of the variation in taxpayer compliance can be explained by the Self Assessment System variable, while the remaining 21% is influenced by other variables outside the research model.
THE EFFECT OF SELF ASSESSMENT SYSTEM IMPLEMENTATION ON TAXPAYER COMPLIANCE (A CASE STUDY OF INDIVIDUAL TAXPAYERS WITH FIXED INCOME (CIVIL SERVANTS) AT UNIVERSITAS NEGERI GORONTALO) Musa, Ainun Nisa Putri; Tuli, Hartati; Husain, Siti Pratiwi
Majapahit Journal of Islamic Finance and Management Vol. 6 No. 2 (2026): Islamic Finance and Management
Publisher : Universitas KH. Abdul Chalim Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aims to determine the effect of the implementation of the Self Assessment System on the compliance of individual taxpayers with fixed income (civil servants) at Universitas Negeri Gorontalo. The method used in this study is a quantitative method using primary data obtained through the distribution of questionnaires to respondents who are Civil Servants (PNS) within the Universitas Negeri Gorontalo. The measurement of variables in this study used a Likert scale. The number of samples in this study was 93 respondents who were selected as the research objects. The data analysis techniques used in this study include validity test, reliability test, classical assumption test, simple linear regression analysis, t-test (partial), and coefficient of determination (R²), which were processed using the SPSS program. Based on the results of the study, it shows that the implementation of the Self Assessment System has a positive and significant effect on the compliance of individual taxpayers with fixed income (civil servants) at Universitas Negeri Gorontalo. This is evidenced by the results of the t-test which show a t-value of 17.783 with a significance level of 0.000 which is smaller than 0.05. In addition, the coefficient of determination (R²) value of 0.790 indicates that 79% of the variation in taxpayer compliance can be explained by the Self Assessment System variable, while the remaining 21% is influenced by other variables outside the research model.
Co-Authors Adawiyah R. M. Bano Adnan, Dwi Restu Amanda Ali, Nurlyvia H. 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. Bibitan, Ravika Apriliany Danial, Hendra Pratama Dewi Indriyani Hamin Dewi U. Hadji Dinda Fadhila Rahim Dita Aulia Buata Dumbi, Nurfahtia Esmelanda Diens Fatrina R Mooduto Febriani Fitriana Atima Fityan Halid Harun Blongkod Harun, Mutiya Hasni Musa Hulungo, Sri Noviyanti Ibrahim, Sri Devianti Ikhlas Ul Aqmal Indra Wijaya Hamzah Isnawati Nursam Kalapati, Yulgia Kartin Usman La Ode Muhamad Amar Limbertus, Novita Anjelina Mahdalaena Mahdalena , Mahdalena Mahmud, Mulyani Matalauni, Yelis G mattoasi mattoasi Mattoasi, Mattoasi Mayang, Desy Purnama T. Melati Putriani Idris Merlinda Musa Midu, Widyawati Moh Adrifat Suila Moha, Sri Wiwin A. Mohamad Yuda Olatapa Mohammad Yasin Lihu Monoarfa, Amelia Ramadhani Muliyani Mahmud Musa, Ainun Nisa Putri Musa, Hasni Muzdalifah Muzdalifah Nilawaty Yusuf Niswatin Nurharyati Panigoro Olivia Adam Pakaya , Lukman 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 Surya Handrisusanto Ahmad Susanty Ismail Syafaa, Amar Bayu Syarwani Canon Thalib, Anisya Wulandari Tiara Abdurahman Titi Umi Kalsum Hulopi Tri Handayani Amaliah Usman Usman Usman Victorson Taruh Victorson Taruh Wulandari Abdullah Yasin, Fidya Dwi Fransiskan S. Yuliana Mangopa Yusuf, Sriwahyuning Yusuf, Suci Rachmawati Zulkifli Bokiu