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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 Majapahit Journal of Islamic Finance dan Management Majapahit Journal of Islamic Finance dan Management Jurnal Mahasiswa Akuntansi International Journal of Economics Studies Multidisciplinary Indonesian Center Journal
Surya Handrisusanto Ahmad
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Religion Humanities Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Law, Crime, Criminology & Criminal Justice Social Sciences Other

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The Effect of Village Fund Management and Community Participation on the Distribution of Village Fund Direct Cash Assistance (BLT-DD) : (Case Study on Villages in Lolayan District, Bolaang Mongondow Regency) Della Novita Mamonto; Lukman Pakaya; Surya Handrisusanto Ahmad
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 | DOI: 10.31538/mjifm.v6i2.1102

Abstract

This study aims to analyze the influence of village fund management and community participation on the distribution of village fund direct cash assistance in villages in Lolayan District, Bolaang Mongondow Regency. The method used is quantitative by collecting primary data through the distribution of questionnaires to village officials and communities with a sample of 165 respondents. Data analysis used multiple linear regression with the help of SPSS 26. The results of the study show that partially the management of village funds has a positive and significant effect on the distribution of direct cash assistance. Likewise, community participation has a positive and significant effect on the distribution of direct cash assistance. Simultaneously, both the variables of village fund management and community participation have a significant positive effect on the distribution of direct cash assistance to villages in Lolayan District, Bolaang Mongondow Regency. The R squere value obtained shows a strong relationship between independent variables and dependent variables in this study.
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 Nurlyvia H. Ali; Hartati Tuli; Surya Handrisusanto Ahmad
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.
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

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

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 Ajenk Dizca Lalahu Arfan Utiarahman Arip Mulyanto Dea Lestari Yunus Della Novita Mamonto Djaena, Muhamad A. Gaffar, Gaffar Hardiati, Putri Dwi Hartati Tuli Harun Blongkod Haryati Hulopi Hiola, Yustina Idham Halid Lahay Iklima Putri Anggai Keisha Nadhira Hamid Latjompo, Sri Mulyani Muhammad Ichsan Gaffar Muzdalifah Muzdalifah Niswatin Nurjannah K. Paca Nurlyvia H. Ali Pakaya, Lukman Reva. H Apriyani Rezkiawan Tantawi Rio Monoarfa Ronald Soemitro Badu Sahmin Noholo Saleh, Widyawati Siti Nur Azizah Azzahra Siti Pratiwi Husain Tri Handayani Amaliah Yayu Afriani Ekaputri R. Sidiki