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All Journal Jambura Accounting Review GANESHA: Jurnal Pengabdian Masyarakat Research Review: Jurnal Ilmiah Multidisiplin West Science Interdisciplinary Studies Journal of Entrepreneur, Business and Management Majapahit Journal of Islamic Finance dan Management SUBSERVE: Community Service and Empowerment Journal Journal of Innovative and Creativity Majapahit Journal of Islamic Finance dan Management Multidisciplinary Indonesian Center Journal Bata Ilyas Educational Management Review
Titi Umi Kalsum Hulopi
Akuntansi, Universitas Negeri Gorontalo
Religion Agriculture, Biological Sciences & Forestry Humanities Civil Engineering, Building, Construction & Architecture Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Engineering Languange, Linguistic, Communication & Media Mathematics Social Sciences Other

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Analisis Penerapan Informasi Akuntansi Manajemen dalam Perencanaan Anggaran Pemerintah Desa Elsa Candra Bahuwa; Mattoasi; Titi Umi Kalsum Hulopi
Research Review: Jurnal Ilmiah Multidisiplin Vol. 5 No. 2 (2026): Research Review: Jurnal Ilmiah Multidisiplin (Agustus 2026 - Januari 2027)
Publisher : Transbahasa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54923/researchreview.v5i2.558

Abstract

This study aims to analyze the application of management accounting information in improving the quality of budget planning in Permata Village, Tilongkabila District, Bone Bolango Regency. This study employed a qualitative method, with data obtained through documentation and informants involved in the village planning and budgeting processes. The analysis focused on the use of management accounting information in determining programs, establishing priorities, allocating budgets, and assessing the alignment between planned activities and the village’s financial capacity. The results showed that the application of management accounting information in budget planning was not yet optimal. Although the planning process had been conducted through village deliberations, the information used as a basis for determining program needs and budget allocations remained inadequate. This condition resulted in discrepancies between planned programs and available budgets. Several programs planned for 2025 could not be implemented due to budget limitations and budget reallocations to address more urgent needs. Therefore, the Permata Village Government needs to improve the quality of management accounting information so that it is more accurate, relevant, and consistent with the village’s financial conditions. The optimal application of such information is expected to support priority setting, improve the effectiveness and efficiency of budgeting, and ensure that planned programs can be implemented in accordance with community needs. The findings highlight the importance of integrating management accounting information into village budget planning and decision-making processes.
EMPOWERING COASTAL COMMUNITIES THROUGH INNOVATION IN PROCESSING MACKEREL TUNA INTO SPRING ROLLS TO INCREASE FISHERMEN'S INCOME IN OLELE VILLAGE Usman Usman; Pratiwi Husain; Titi Umi Kalsum Hulopi; Ikhlas Ul Aqmal; Lukman Pakaya
Journal of Entrepreneur, Business and Management Vol 3, No 2 (2025): Journal of Entrepreneur, Business and Management
Publisher : Entrepreneurship Undergraduate Program at Amkop Business School

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/jebm.v3i2.248

Abstract

The coastal area of Gorontalo Province has abundant marine potential, one of which is mackerel tuna. Although production is high, utilization of this catch is still dominated by fresh sales or small-scale traditional processing, which is vulnerable to price fluctuations and post-harvest deterioration. This study is motivated by the need for a strategic effort to diversify marine-based food products. The innovation of processing mackerel tuna into spring rolls was initiated as a concrete solution to increase the economic added value of coastal communities while also supporting community nutrition. The main purpose of this research and community service activity is to analyze the transformation process of mackerel tuna into a high-value spring-roll product and to evaluate its impact on coastal communities. Specifically, this study aims to identify an appropriate processing formulation and to find solutions to the challenge of the product's limited shelf life. This food technology innovation activity was carried out in Olele Village, Bone Bolango Regency, Gorontalo Province, with the active participation of coastal community groups, including housewives and local business actors. The methods used combined laboratory experiments to determine the formulation, participatory training through processing demonstrations, and descriptive surveys to assess market response. Data were collected through direct observation, structured interviews, and questionnaires completed by consumers from various groups who were the target market for this spring-roll product. The results show that the processing sequence, consisting of steaming, shredding, sauteing with local spices, and frying, successfully produced mackerel tuna spring rolls with good quality characteristics. Organoleptically, the product has a distinctive savory taste that can mask the fishy odor, making it highly preferred by children and adults. From the nutritional aspect, testing indicated that these mackerel tuna spring rolls successfully retained high protein, omega-3, and essential mineral contents, making them a healthy, nutritious snack alternative that remains affordable for the community.Keywords: food innovation, mackerel tuna, spring rolls, coastal MSMEs, Gorontalo
STRENGTHENING COASTAL COMMUNITY LIVELIHOODS THROUGH TUNA FISH NUGGET PRODUCTION TRAINING Usman Usman; Pratiwi Husain; Titi Umi Kalsum Hulopi; Ikhlas Ul Aqmal; Lukman Pakaya
Journal of Entrepreneur, Business and Management Vol 3, No 2 (2025): Journal of Entrepreneur, Business and Management
Publisher : Entrepreneurship Undergraduate Program at Amkop Business School

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/jebm.v3i2.249

Abstract

This training program aims to optimize the potential of tuna fish resources in Botutonuo Village, Kabila Bone District, Bone Bolango Regency, through the production of tuna fish nuggets as a value-added, high-nutrition processed food product. Tuna fish in Botutonuo Village is abundantly available; however, it is predominantly sold in raw or fresh form and processed traditionally, resulting in limited economic value for the local community. Through this nugget production training, participants were equipped with practical skills in tuna nugget production, covering the stages of raw material preparation, batter mixing, steaming, cutting, coating, and frying. The resulting product demonstrated excellent quality characteristics: a bright golden-yellow color, a savory aroma characteristic of tuna and blended spices, a crispy outer texture with a soft interior, and a delicious taste. The product has good nutritional value due to its protein and Omega-3 content, and is suitable for consumption by all age groups. The program also identified challenges in maintaining batter consistency and product shape uniformity, which require further refinement in ingredient composition and production techniques. Tuna fish nugget production has great potential as a small-scale business that can increase community income and support the local coastal tourism sector, particularly in the coastal area of Botutonuo Village, Kabila Bone District, Bone Bolango Regency.Keywords: Tuna Fish Nugget, Fish Processing, Coastal Community, Botutonuo Village, Food Innovation
Co-Authors Abdullah, Amnatia R Abdulrival Hartoyo Abdulrival Hartoyo Andi Balqis Rahmashari Ashari Eka Nurain Pirus Elsa Candra Bahuwa Ely Ibrahim Felli Yanti Ros Regena Gibo Fidya Dwi Fransiskan S. Yasin Hartati Tuli Harun Blongkod Ikhlas Ul Aqmal Mattoasi Mattoasi Nilawaty Yusuf Niswatin Nur Fadilah Arsyad Pakaya, Lukman Pratiwi Husain Rio Monoarfa Sanaba, Risna Sisna Meamogu Siti Nurholizah Mardjoen Usman Victorson Taruh William Indra S. Mooduto Yusuf Abdul Wahid