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All Journal Integritas: Jurnal Antikorupsi SEIKO : Journal of Management & Business Jambura Science of Management Jambura Accounting Review Mopolayio : Jurnal Pengabdian Ekonomi Jurnal Mahasiswa Akuntansi International Journal of Economics Studies Multidisciplinary Indonesian Center Journal
Surya Handrisusanto Ahmad
Universitas Negeri Gorontalo
Religion Humanities Earth & Planetary Sciences Economics, Econometrics & Finance Education Law, Crime, Criminology & Criminal Justice Social Sciences Other

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Model Konseptual Transformasi Audit IT di Era Digital: Literature Review tentang Pendekatan Audit dan Kompetensi Auditor Gaffar, Muhammad Ichsan; Gaffar, Gaffar; Ahmad, Surya Handrisusanto
Jurnal Mahasiswa Akuntansi Vol 4 No 3 (2025): JAMAK: Jurnal Mahasiswa Akuntansi (Desember)
Publisher : Program Studi S1 Akuntansi Jurusan Akuntansi, Fakultas Ekonomi Universitas Negeri Gorontalo

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

Abstract

Transformasi digital telah merekonfigurasi praktik audit teknologi informasi secara signifikan melalui adopsi big data analytics, artificial intelligence (AI), cloud computing, serta continuous auditing. Inovasi teknologi tersebut tidak hanya meningkatkan kompleksitas arsitektur sistem informasi organisasi, tetapi juga mengubah pendekatan audit dari model tradisional berbasis sampel menjadi pendekatan berbasis teknologi yang real-time, analitis, dan prediktif. Penelitian ini bertujuan untuk mengeksplorasi dinamika transformasi audit IT serta mengidentifikasi implikasinya terhadap kompetensi auditor dan nilai strategis fungsi audit melalui pendekatan literature review naratif. Hasil sintesis literatur menunjukkan bahwa digitalisasi mendorong munculnya model audit berbasis analitis, AI-driven auditing, continuous monitoring, dan cybersecurity audit. Perkembangan ini meningkatkan kualitas assurance sekaligus menuntut auditor menguasai kompetensi multidimensional seperti literasi data, pemahaman sistem AI, tata kelola TI, serta manajemen risiko siber. Penelitian ini mengembangkan model konseptual integratif yang mengaitkan transformasi digital, pendekatan audit modern, kompetensi auditor digital, dan outcome audit strategis. Kontribusi penelitian terletak pada integrasi komprehensif antara aspek teknologi dan kapabilitas auditor dalam konteks audit IT kontemporer.
Measuring integrity: A portrait of Gorontalo’s readiness to realize an integrity-driven governance system Rio Monoarfa; Arip Mulyanto; Arfan Utiarahman; Idham Halid Lahay; Rezkiawan Tantawi; Surya Handrisusanto Ahmad
Integritas: Jurnal Antikorupsi Vol 11 No 2 (2025): INTEGRITAS: Jurnal Antikorupsi
Publisher : Komisi Pemberantasan Korupsi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32697/integritas.v11i2.1435

Abstract

This study aims to measure the level of the integrity index in the Gorontalo region, which includes six districts/municipalities and one province. Data were collected using a questionnaire instrument distributed to civil servants, beneficiary communities, vendors, and experts. The data were processed using R-Studio software to ensure accurate and comprehensive analysis. The findings reveal significant variations in index scores, with the highest score recorded in Bone Bolango District and the lowest in Pohuwato District. The dimensions of transparency and goods/services procurement management show strong performance, while institutional integrity and anti-corruption outreach tend to be low. Gorontalo City and North Gorontalo District show low institutional integrity scores, indicating the need for organizational culture reform and strengthened oversight systems. Initiatives such as technology-based services, community engagement, and anti-corruption training have shown positive outcomes, although their implementation remains inconsistent. Indications of nepotistic practices and tolerance toward gratuities pose challenges that require immediate attention. Strategic recommendations include strengthening internal oversight mechanisms, implementing a meritocracy system to eliminate nepotism, intensifying anti-corruption outreach, and enhancing community involvement in public oversight. The use of information technology and collaboration with supervisory institutions such as the Corruption Eradication Commission (KPK) are essential to realizing a more integrity-driven, transparent, and accountable governance system in Gorontalo.  
Analisis Pengembangan UMKM Berbasis Dana Desa Sebagai Instrumen Menuju Desa Mandiri Surya Handrisusanto Ahmad; Rio Monoarfa
Jambura Accounting Review Vol. 6 No. 2 (2025): Jambura Accounting Review - August 2025
Publisher : Program Studi S1 Akuntansi Jurusan Akuntansi, Fakultas Ekonomi Universitas Negeri Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37479/jar.v6i2.204

Abstract

Penelitian ini bertujuan menggali potensi UMKM di desa maju melalui pemanfaatan Dana Desa untuk mendorong kemandirian serta meningkatkan kesejahteraan masyarakat di Desa Duano, Lompotoo, dan Alale. Dengan menggunakan pendekatan Mixed Methods melalui Sequential Explanatory Design, penelitian ini menemukan bahwa keterbatasan teknologi menjadi tantangan sekaligus peluang bagi pengembangan e-commerce. Keterbatasan Dana Desa menekankan pentingnya kolaborasi dengan sektor swasta, sementara tingginya minat masyarakat mendukung peningkatan kapasitas melalui pelatihan. Kerangka ABCD menunjukkan strategi yang beragam: Duano memanfaatkan musyawarah desa, Lompotoo menggunakan data potensi desa, dan Alale menekankan pendampingan berkelanjutan. Temuan ini menyarankan bahwa peningkatan alokasi Dana Desa dapat memperkuat UMKM sekaligus mempercepat pencapaian desa mandiri
THE EFFECTIVENESS OF VILLAGE FUND MANAGEMENT IN IMPROVING BUMDES BUSINESS PERFORMANCE (Case Study in Limehu Village, Tabongo District, Gorontalo Regency) Yayu Afriani Ekaputri R. Sidiki; Rio Monoarfa; Surya Handrisusanto Ahmad
Multidisciplinary Indonesian Center Journal (MICJO) Vol. 3 No. 3 (2026): Vol. 03 No. 3 Edisi Juli 2026
Publisher : PT. Jurnal Center Indonesia Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62567/micjo.v3i3.2598

Abstract

This research aims to determine the effectiveness of Village Fund management in improving the business performance of the Village-Owned Enterprise (BUMDes) in Limehu Village, Tabongo District, Gorontalo Regency. The study was motivated by the stagnant condition of BUMDes Sinar Utara despite the village receiving an annual Village Fund allocation. This research used a qualitative descriptive method with a case study design. Data were collected through in-depth interviews with six informants, document review, and direct observation, then analyzed using the Miles and Huberman interactive model and validated through triangulation. The results show that among the five dimensions of Village Fund management analyzed based on Minister of Finance Regulation (PMK) Number 145 of 2023, the dimensions of administration and fund utilization have run relatively effectively, while the accountability dimension has only been fulfilled procedurally, the reporting dimension has not been consolidated, and the monitoring and evaluation dimension remains reactive. Overall, Village Fund management in Limehu Village has not been optimal in improving the business performance of BUMDes Sinar Utara.
The Effect of the Implementation of Good Governance  on Village Financial Management (Study on Villages in Tolinggula District, North Gorontalo Regency) Nurjannah K. Paca; Harun Blongkod; Surya Handrisusanto Ahmad
International Journal of Economics Studies Vol. 3 No. 1 (2026): International Journal of Economics Studies (In Press)
Publisher : Raudhah Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59613/6mjp1384

Abstract

Village financial management is an important aspect in supporting development at the local level. The implementation of Good Governance, which includes transparency, accountability, and community participation, is a key factor in creating effective and efficient financial management. This study aims to analyze the influence of the implementation of Good Governance on village financial management in Tolinggula District, North Gorontalo Regency. The method used in this study is a quantitative approach with causal design. Data was collected through a questionnaire distributed to 140 respondents, consisting of village officials who are responsible for village financial management. The analysis technique used is Structural Equation Modeling (SEM) to test the relationship between Good Governance variables and village financial management. The results of the study show that the implementation of Good Governance has a significant influence on the effectiveness of village financial management. Transparency has the most dominant impact, followed by accountability and community participation. However, there are still challenges in implementation, such as imbalances between planning and budget realization, which lead to surpluses in some villages and deficits in others. In addition, villages with independent and developed status tend to have a better financial management system than developing villages. Therefore, efforts are needed to increase transparency, strengthen accountability mechanisms, and increase public participation in budget supervision. Thus, the implementation of more optimal Good Governance is expected to increase the effectiveness of village financial management and support more sustainable development.
Pengaruh Penerapan Environmental, Social, and Governance (ESG), Financial Technology, dan Digital Marketing terhadap Kinerja Keuangan Sektor UMKM di Kota Gorontalo Siti Nur Azizah Azzahra; Tri Handayani Amaliah; Surya Handrisusanto Ahmad
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.v7i2.351

Abstract

Penelitian ini menganalisis pengaruh Environmental, Social, and Governance (ESG), Financial Technology (Fintech), dan Digital Marketing terhadap kinerja keuangan UMKM di Kota Gorontalo dengan metode kuantitatif kausalitas melalui kuesioner dan regresi linier berganda. Hasil penelitian menunjukkan bahwa ESG tidak berpengaruh signifikan terhadap kinerja keuangan, sedangkan Fintech dan Digital Marketing berpengaruh positif dan signifikan. Secara simultan, ketiga variabel berpengaruh signifikan terhadap kinerja keuangan UMKM. Temuan ini menegaskan bahwa keberlanjutan usaha, kemudahan transaksi, dan strategi pemasaran digital dapat berjalan bersama dalam memperkuat daya saing UMKM. Penelitian merekomendasikan peningkatan literasi digital dan keuangan agar penerapan ESG, Fintech, dan Digital Marketing lebih optimal dan berkelanjutan.
Analisis Penerapan Akuntasi Zakat (PSAK 109) Pada Lembaga Amil Zakat BAZNAS Gorontalo Dea Lestari Yunus; Haryati Hulopi; Keisha Nadhira Hamid; Reva. H Apriyani; Niswatin Niswatin; Surya Handrisusanto Ahmad
Jurnal Mahasiswa Akuntansi Vol 5 No 2 (2026): JAMAK: Jurnal Mahasiswa Akuntansi (Juni)
Publisher : Program Studi S1 Akuntansi Jurusan Akuntansi, Fakultas Ekonomi Universitas Negeri Gorontalo

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Abstract

Penelitian ini bertujuan untuk mendorong penerapan PSAK 109 tentang Akuntansi Zakat, Infaq dan Sedekah di BAZNAS Kota Gorontalo. Penelitian ini menggunakan pendekatan deskriptif kualitatif, dan pengumpulan data dilakukan melalui wawancara dengan Wakil Ketua III BAZNAS Kota Gorontalo. Temuan penelitian menunjukkan bahwa BAZNAS telah menerapkan PSAK 109 dengan memanfaatkan Sistem Informasi Manajemen BAZNAS (SIMBA) yang menjamin pencatatan dan penyusunan laporan keuangan standar antara lain neraca, laporan perubahan dana zakat, laporan perimbangan dana, laporan pengelolaan zakat, dan laporan kinerja. Meskipun penerapan PSAK 109 telah diterapkan dengan baik, namun masih terdapat beberapa kendala seperti keterlambatan pengiriman informasi transaksi dari muzakki dan kurangnya sumber daya manusia yang memahami akuntansi syariah dan PSAK secara utuh. Penelitian ini menyimpulkan bahwa penerapan PSAK 109 di BAZNAS Kota Gorontalo sudah dinilai sudah baik, namun masih memerlukan perbaikan sistem dan kemampuan sumber daya manusia untuk meningkatkan kualitas laporan keuangan.
Co-Authors Arfan Utiarahman Arip Mulyanto Dea Lestari Yunus Djaena, Muhamad A. Gaffar, Gaffar Hardiati, Putri Dwi Harun Blongkod Haryati Hulopi Hiola, Yustina Idham Halid Lahay Keisha Nadhira Hamid Latjompo, Sri Mulyani Muhammad Ichsan Gaffar Muzdalifah Muzdalifah Niswatin Nurjannah K. Paca Reva. H Apriyani Rezkiawan Tantawi Rio Monoarfa Sahmin Noholo Saleh, Widyawati Siti Nur Azizah Azzahra Siti Pratiwi Husain Tri Handayani Amaliah Yayu Afriani Ekaputri R. Sidiki