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Pengaruh Pelaksanaan Pemeriksaan Pajak Terhadap Tingkat Kepatuhan Wajib Pajak Orang Pribadi Pada Kantor Pelayanan Pajak Pratama Gorontalo Titi Umi Kalsum Hulopi
Anggaran : Jurnal Publikasi Ekonomi dan Akuntansi Vol. 2 No. 1 (2024): Maret : Anggaran : Jurnal Publikasi Ekonomi dan Akuntansi
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/anggaran.v2i1.895

The Influence of Tax Audit Implementation on the Level of Compliance of Individual Taxpayers at the Gorontalo Pratama Tax Service Office. This study aims to test and determine the influence of Tax Audit Implementation on the Level of Compliance of Individual Taxpayers at the Gorontalo Pratama Tax Service Office. The conclusion of this study is that there is an influence of tax audit implementation on the level of compliance of Individual Taxpayers at the Gorontalo Pratama Tax Service Office by 31.2% while 68.8% is influenced by other factors that are not tested. The steps that should be taken by Account Representatives and Tax Audit Officers are expected to further improve the implementation of audits in accordance with audit standards, because these audit standards can maintain the quality of audits, so that every year the compliance of Individual Taxpayers will continue to increase.

Pengaruh Integritas, Independensi dan Etika Auditor Terhadap Kualitas Audit Internal Mohamad Ikram Bin Holan; Siti Pratiwi Husain; Nurhayati Panigoro; Titi Umi Kalsum Hulopi
Jurnal Ekonomi, Akuntansi, dan Perpajakan Vol. 1 No. 2 (2024): Mei : Jurnal Ekonomi, Akuntansi, dan Perpajakan (JEAP)
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/jeap.v1i2.528

Abstract, The research was conducted to determine: 1. To determine the effect of Auditor Integrity partially on the Quality of Audit Results at the Inspectorate Office of Gorontalo Regency. 2. To determine the effect of Auditor Independence partially on the Quality of Audit Results at the Inspectorate Office of Gorontalo Regency. 3. To determine the effect of Auditor Ethics partially on the Quality of Audit Results at the Inspectorate Office of Gorontalo Regency, 4. To determine the effect of Auditor Integrity, Auditor Independence, Auditor Ethics simultaneously on the Quality of Audit Results at the Inspectorate Office of Gorontalo Regency. The subjects of this study were auditors working at the Inspectorate Office of Gorontalo Regency. The data collection method in this study used a questionnaire. This test was carried out using SPSS 21 and using the Method of Successive Interval (MSI). The data analysis techniques used to test the hypothesis were simple regression analysis and multiple regression analysis. Based on the results of the study, it can be concluded that the variables of Integrity, Independence, and Auditor Ethics have a positive and significant influence on the quality of Internal Audit at the Inspectorate Office of Gorontalo Regency, both partially and simultaneously.

Local Government Financial Performance: Challenges and Opportunities Abdullah, Amnatia R; Hulopi, Titi Umi Kalsum; Hartoyo, Abdulrival; Ibrahim, Ely; Sanaba, Risna
West Science Interdisciplinary Studies Vol. 2 No. 12 (2024): West Science Interdisciplinary Studies
Publisher : Westscience Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/wsis.v2i12.1526

The financial performance of local governments is an important indicator in assessing the efficiency and effectiveness of public resource management. This article discusses the challenges faced by local governments in improving financial performance, including issues of transparency, accountability, and suboptimal budget management. In addition, this study also identifies opportunities that can be utilized, such as the application of information technology in financial reporting systems and increasing human resource capacity. Using descriptive analysis and literature studies, the results of the study indicate that despite many challenges, there are a number of strategies that can be implemented to improve the financial performance of local governments, which in turn can support sustainable development and community welfare. This study is expected to provide insight for policy makers and stakeholders in formulating more effective policies.

Edukasi Pengelolaan Keuangan Sederhana untuk Usaha Kecil pada Kelompok Nelayan Taruh, Victorson; Yusuf, Nilawaty; Hulopi, Titi Umi Kalsum
Mopolayio : Jurnal Pengabdian Ekonomi Vol. 4 No. 1 (2024): Mopolayio : Jurnal Pengabdian Ekonomi Volume 4 Number 1 (November 2024) has bee
Publisher : Fakultas Ekonomi Universitas Negeri Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37479/mopolayio.v4i1.101

Pengelolaan keuangan merupakan salah satu praktik yang harus di terapkan oleh pelaku usaha. Pengelolaan keuangan yang baik akan memberikan dampak positif seperti kepastian usaha dimasa mendatang. Setiap tahun jumlah pelaku usaha kecil mengalami peningkatan. Sebagai upaya membantu para pelaku usaha untuk merencanakan dan mengelola keuangan dengan baik maka melalui kegiatan pengabdian ini dilakukan edukasi kepada para pelaku usaha mikro. Metode yang digunakan adalah dengan beberapa tahapan. Pertama melakukan analisis situasi dengan berkunjung dan berdialog Bersama pemilik lapak. Selanjutnya menentukan materi yang akan disampaikan sesuai dengan kondisi pada saat analisis situasi dan terakhir menyampaikan materi kepada peserta kegiatan. Hasil yang diperoleh setelah kegiatan ini menunjukkan bahwa para peserta sudah paham dengan perencanaan keuangan usaha dan sudah bisa menerapkan pencatatan keuangan usaha secara sederhana yang kedepannya akan sangat membantu keberlangsungan usaha yang mereka jalankan. Hasil evaluasi menunjukkan bahwa 80% dari peserta yang hadir sudah memahami dan menerapkan pencatatan dan pengelolaan keuangan secara sederhana.

Penguatan Edukasi Akuntansi bagi Pelaku Usaha Mikro di Desa Sipayo: Strengthening Accounting Education for Micro Enterprises in Sipayo Village Yusuf, Nilawaty; Niswatin, Niswatin; Hulopi, Titi Umi Kalsum
PengabdianMu: Jurnal Ilmiah Pengabdian kepada Masyarakat Vol. 9 No. 4 (2024): PengabdianMu: Jurnal Ilmiah Pengabdian kepada Masyarakat
Publisher : Institute for Research and Community Services Universitas Muhammadiyah Palangkaraya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33084/pengabdianmu.v9i4.7059

Strengthening Accounting Education for Micro Enterprises in Sipayo village, realized through the KKN Thematic program, aims to increase MSME knowledge in calculating the Cost of Production and preparing simple financial reports. This activity was carried out because of the large number of MSMEs in Sipayo village who operate at the Sore market every day, and there was an expectation that the village head emphasized from the start for the community to be able to process their finances to become more structured. Community service activities consisting of pre-training, implementation, and evaluation stages provide results in the form of education on calculating the Cost of Production and recording simple financial reports, showing that most small business actors in Sipayo village rely more on memory accounting to carry out their business operations, so It is hoped that further community service activities will focus more on providing awareness and education that will convince the public to separate personal finance from their business.

Praktik Akuntansi Dalam Perilaku Gaya Hidup Mahasiswa Akuntansi di Universitas Negeri Gorontalo Mardjoen, Siti Nurholizah; Yusuf, Nilawaty; Hulopi, Titi Umi Kalsum
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: 10.37905/jar.v6i2.205

Akuntansi tidak hanya berfungsi sebagai pencatatan transaksi, tetapi juga sebagai praktik sosial yang dipengaruhi perilaku individu. Mahasiswa akuntansi dihadapkan pada dilema gaya hidup modern yang dipengaruhi tren konsumtif, tekanan sosial, dan teknologi, sehingga menimbulkan pertanyaan tentang sejauh mana pengetahuan akuntansi mereka terinternalisasi dalam kehidupan sehari-hari. Penelitian ini menggunakan metode kualitatif fenomenologi dengan wawancara mendalam pada mahasiswa akuntansi Universitas Negeri Gorontalo angkatan 2021 dan 2023, termasuk penerima KIP Kuliah dan mahasiswa perantau. Analisis dilakukan melalui reduksi data, penyajian, dan pemaknaan noema-noesis. Hasil penelitian menunjukkan bahwa meski mahasiswa memahami nilai akuntansi, penerapannya masih terbatas dan dipengaruhi motivasi serta konteks kebutuhan. Sebagian mampu menerapkan prinsip dasar seperti pencatatan, perencanaan anggaran, dan pengendalian diri, sementara lainnya cenderung mengikuti gaya hidup konsumtif dan tekanan sosial. Praktik akuntansi lebih dimaknai sebagai upaya menyeimbangkan kebutuhan dengan keinginan serta bentuk kontrol diri. Kesimpulannya, akuntansi dalam perspektif keperilakuan bukan hanya aktivitas teknis, melainkan juga pembentukan kesadaran mahasiswa dalam mengelola keuangan pribadi. Temuan ini berkontribusi pada pengembangan akuntansi keperilakuan sekaligus menjadi refleksi bagi mahasiswa untuk membangun gaya hidup yang lebih bijak dan seimbang.

Local Government Financial Performance: Challenges and Opportunities Abdullah, Amnatia R; Hulopi, Titi Umi Kalsum; Hartoyo, Abdulrival; Ibrahim, Ely; Sanaba, Risna
West Science Interdisciplinary Studies Vol. 2 No. 12 (2024): West Science Interdisciplinary Studies
Publisher : Westscience Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/wsis.v2i12.1526

The financial performance of local governments is an important indicator in assessing the efficiency and effectiveness of public resource management. This article discusses the challenges faced by local governments in improving financial performance, including issues of transparency, accountability, and suboptimal budget management. In addition, this study also identifies opportunities that can be utilized, such as the application of information technology in financial reporting systems and increasing human resource capacity. Using descriptive analysis and literature studies, the results of the study indicate that despite many challenges, there are a number of strategies that can be implemented to improve the financial performance of local governments, which in turn can support sustainable development and community welfare. This study is expected to provide insight for policy makers and stakeholders in formulating more effective policies.

Local Government Financial Performance: Challenges and Opportunities Abdullah, Amnatia R; Hulopi, Titi Umi Kalsum; Hartoyo, Abdulrival; Ibrahim, Ely; Sanaba, Risna
West Science Interdisciplinary Studies Vol. 2 No. 12 (2024): West Science Interdisciplinary Studies
Publisher : Westscience Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/wsis.v2i12.1526

The financial performance of local governments is an important indicator in assessing the efficiency and effectiveness of public resource management. This article discusses the challenges faced by local governments in improving financial performance, including issues of transparency, accountability, and suboptimal budget management. In addition, this study also identifies opportunities that can be utilized, such as the application of information technology in financial reporting systems and increasing human resource capacity. Using descriptive analysis and literature studies, the results of the study indicate that despite many challenges, there are a number of strategies that can be implemented to improve the financial performance of local governments, which in turn can support sustainable development and community welfare. This study is expected to provide insight for policy makers and stakeholders in formulating more effective policies.

Pengaruh Pertumbuhan Penjualan, Ukuran Perusahaan dan Struktur Modal Terhadap Kebijakan Dividen pada Perusahaan Sektor Properti dan Real Estate yang Terdaftar di Bursa Efek Indonesia Tahun 2020-2024 Harun, Fitra; Niswatin, Niswatin; Hulopi, Titi Umi Kalsum
Celebes Journal of Community Services Vol. 4 No. 2 (2025): June - November
Publisher : STIE Amkop Makassar, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/celeb.v4i2.3303

Penelitian ini bertujuan untuk menganalisis pengaruh pertumbubuhan penjualan, ukuran perusahaan dan struktur modal terhadap kebijakan dividen perusahaan properti dan real estat yang terdaftar di Bursa Efek Indonesia (BEI) pada tahun 2020-2024. Jenis penelitian ini adalah kuantitatif kausal karena berfokus untuk menguji hubungan sebab-akibat antar variabel menggunakan data numerik yang diolah secara statistik. Data yang digunakan merupakan data sekunder berupa laporan keuangan tahunan perusahaan yang diperoleh dari situs resmi BEI. Populasi dalam penelitian ini berjumlah 94 perusahaan properti dan real estat yang terdaftar di Bursa Efek Indonesia pada tahun 2020-2024, dengan jumlah sampel sebanyak 12 perusahaan yang ditentukan menggunakan metode purposive sampling berdasarkan kriteria tertentu. Teknik analisis data yang digunakan dalam penelitian ini adalah analisis regresi linier berganda dengan menggunakan program SPSS. Hasil penelitian menunjukkan bahwa secara parsial, variabel pertumbuhan penjualan tidak berpengaruh terhadap kebijakan dividen, sedangkan ukuran perusahaan dan struktur modal berpengaruh terhadap kebijakan dividen. Secara simultan, ketiga variabel independen berpengaruh terhadap kebijakan dividen dengan nilai signifikansi 0,00.

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