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All Journal Gorontalo Accounting Journal International Journal of Management Progress Jurnal Pengabdian kepada Masyarakat Nusantara International Journal of Education, Social Studies, And Management (IJESSM) Bussman Journal : Indonesian Journal of Business and Management Jurnal Ekonomika Dan Bisnis Balance : Jurnal Akuntansi dan Manajemen JPPE : Jurnal Perencanaan & Pengembangan Ekonomi Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Paradoks : Jurnal Ilmu Ekonomi
Masiaga, Novaliastuti
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Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Social Sciences Other

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PERAN APARAT PENGAWAS INTERN PEMERINTAH (APIP) DALAM PENCEGAHAN PENYALAHGUNAAN PENGELOLAAN KEUANGAN DANA DESA KECAMATAN ATINGGOLA KABUPATEN GORONTALO UTARA Napu, Suciati; Abdullah, Julie; Saprudin, Saprudin; Masiaga, Novaliastuti
Bussman Journal : Indonesian Journal of Business and Management Vol. 5 No. 1 (2025): Bussman Journal | Januari - April 2025
Publisher : Gapenas Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53363/buss.v5i1.355

Abstract

This study aims to examine the role of the Government Internal Supervisory Apparatus (APIP) in preventing the misuse of village fund financial management in Atinggola District. The research employs a descriptive qualitative approach with purposive sampling techniques to obtain in-depth data. The data were analyzed using the interactive model of Miles and Huberman, which includes data collection, data reduction, data display, and conclusion drawing. The findings reveal that APIP's role in routine supervision, counseling and guidance, internal control, early detection, and capacity building significantly contributes to preventing the misuse of village fund management. The positive impacts include the prevention of potential misuse of village funds, increased compliance and understanding of village fund managers regarding regulations, prevention of state financial losses, enhanced community participation, and the realization of more accountable and transparent village governance
Sistem Akuntansi Pemberian Kredit Agunan Rumah Dalam Mendukung Pengendalian Internal Pemberian Kredit Dera, Firman; Masiaga, Novaliastuti; Rahman, Zubaidah; Hasan, Wahyudin
Gorontalo Accounting Journal Volume 7 Nomor 1 April 2024
Publisher : Universitas Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32662/gaj.v7i1.3435

Abstract

This research aims to explain and analyze how the Accounting System for Providing Home Collateral Credit at PT. Bank Tabungan Negara, Tbk Gorontalo Branch Office. The method used in the research is a qualitative descriptive review. PT. Bank Tabungan Negara, Tbk Gorontalo Branch Office has implemented an accounting system for granting home mortgage credit  well and meets the internal control elements and is in accordance with established standards, and is supported by an E-Loan system which can provide convenience in the credit granting process and more effective and efficient credit decision making from the credit granting system.
Pengaruh Perlakuan Akuntansi Aktiva Tetap Terhadap Kewajaran Pelaporan Keuangan Pada CV. Sinar Krida Marisa Masiaga, Novaliastuti
Gorontalo Accounting Journal Volume 1 Number 1 April 2018
Publisher : Universitas Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (390.889 KB) | DOI: 10.32662/gaj.v1i1.78

Abstract

This study aims to determine how much influence the accounting treatment of fixed assets to the fairness of the financial reporting on the CV. Activities of Marisa beam either simultaneously (together) or partially (on their own). Data collection method used in this research is observation, documentation, questionnaires and interviews, while the basic information gathering that is through a list of questions that tested through validity and reliability test every item questions in the questionnaire. The analytical method used is by using multiple regression formula, Person Product Moment Correlation, test statistics T to see the relation variable X with variable Y is Partial, and Test Statistic F to see the relationships variables X and Y simultaneously.            The object of this research is the accounting treatment of fixed assets and fairness of financial reporting, research conducted locations located Cv. Activities of Marisa rays. The first hypothesis testing results show that the accounting treatment of fixed assets have a significant effect, amounted to 0.614 or 61.4%, while 38.6% is determined by other variables not examined. The second hypothesis testing results in partial accounting treatment of fixed assets include valuation of fixed assets (X1) has a very strong relationship, significant and not the direction of -0.096 or - 96% and Partially accounting treatment of fixed assets includes the cost (X2) have a relationship strong, significant and direction of 0.0767 or 76.7%.
Pengaruh Perilaku Organisasi dan Penerapan Standar Akuntansi Pemerintahan terhadap Sistem Keuangan Desa Gusasi, Suwardi; Saprudin, Saprudin; Masiaga, Novaliastuti; Abdullah, Julie; Junus, Onong
Gorontalo Accounting Journal Volume 8 Number 1 April 2025
Publisher : Universitas Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32662/gaj.v8i1.4465

Abstract

This study aims to analyze the influence of organizational behavior and the implementation of government accounting standards on the village financial system (SISKEUDES) in Gorontalo Regency. The research employs a quantitative approach by involving village treasurers as respondents. The findings reveal that organizational behavior does not have a significant effect on the village financial system. This condition is suspected to be related to non-compliance with procedures, lack of transparency, and weak coordination within the village organization. On the other hand, the implementation of government accounting standards has a positive effect on the village financial system. This indicates that a good understanding of accounting standards by village officials can encourage the preparation of more accurate, transparent, and accountable financial reports.
Optimizing the Utilization of Local Government Assets in Gorontalo District Potale, Marlen; Saprudin, Saprudin; Masiaga, Novaliastuti; Yakup, Yakup
International Journal Of Education, Social Studies, And Management (IJESSM) Vol. 4 No. 2 (2024): The International Journal of Education, Social Studies, and Management (IJESSM)
Publisher : LPPPIPublishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52121/ijessm.v4i2.357

Abstract

This study aims to analyze the management of Regional Owned Assets by the Gorontalo District Government, focusing on optimizing the utilization of BMD to increase Regional Original Revenue. The study evaluates BMD management practices in Gorontalo District from 2018 to 2022 using qualitative methods through interviews, observations, and documentation. The results show that BMD management includes inventory, appraisal, and legal audits to ensure effective asset utilization. Schemes such as leasing and lending have significantly contributed to Regional Original Revenue. Although revenue from BMD is fluctuating, optimization efforts are ongoing. Challenges include asset maintenance for maximum results. The implications of this study highlight the importance of strict supervision and the application of good state financial management principles for efficient and sustainable BMD management.
Co-Authors Abdullah, Julie Firman Dera Gusasi, Suwardi Hasan Hamid Hasan, Meryanti Hasan, Wahyudin Hintalo, Indrawati Hula, Putri Ayu Husin, Windi Idrus Usu Junus , Onong Junus, Onang Junus, Onong Karundeng, Deby Rita Malik , Amas Bin Masjhur, Mohamad Abdul Radjak Matolodula, Ramla Misilu, Santiara Moohula, Nur Nawingka Napu, Suciati Nurannisa Hippy, Mega Olfin Ishak Pontoh, Fadlika Fadzri Potale, Marlen Putra, Ari Kurniawan Rahman, Zubaidah Rasid, Ayub Usman Saleh, Rafly Saprudin . Saprudin Saprudin Saprudin Saprudin, Saprudin Suaiba, Ishak Suleman, Mulastri Tonuo, Luthfiah Putri Umar, Iyam Usman, Minarti Veronica Wongkar, Filly Yakup Parto Yakup Yakup