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All Journal KACANEGARA Jurnal Pengabdian pada Masyarakat Jambura Accounting Review Oikos - Nomos : Jurnal Kajian Ekonomi dan Bisnis Mopolayio : Jurnal Pengabdian Ekonomi Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Civic Education Law and Humaniora : Jurnal Pengabdian Masyarakat Terintegrasi Multidisciplinary Indonesian Center Journal
Hendra Pratama Danial
Universitas Negeri Gorontalo
Religion Agriculture, Biological Sciences & Forestry Humanities Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Environmental Science Industrial & Manufacturing Engineering Law, Crime, Criminology & Criminal Justice Social Sciences Other

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EFIKASI DIRI DALAM MEMEDIASI PENGARUH PARTISIPASI ANGGARAN TERHADAP KINERJA Ikhlas Ul Aqmal; Hendra Pratama Danial; Aurelia Revalina Anwar; Putri Jesica Aulia Haq
Oikos Nomos: Jurnal Kajian Ekonomi dan Bisnis Vol 18, No 2 (2025): Desember 2025
Publisher : Universitas Negeri Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37479/jkeb.v18i2.36588

Abstract

The purpose of this study was to determine the impact of self-efficacy in mediating the influence of budget participation on performance in the Gorontalo Provincial Government. Data were analyzed using SEM-PLS assisted by WarpPLS software. SEM-PLS allows testing the direct effect of budget participation on performance and the indirect effect between budget participation and performance through self-efficacy. The findings of this study indicate that self-efficacy partially mediates the effect of budget participation on performance. A limitation of this study is the use of questionnaires to obtain primary data, which relies on respondents' perceptions and, therefore, may contain subjective factors. A second limitation is the generalizability of the sample.
Pengaruh Locus of Control Terhadap Kinerja dan Kepuasan Kerja Internal Auditor di Kabupaten Bone Bolango Sahmin Noholo; Hendra Pratama Danial; Yusuf Abdul Wahid
Jambura Accounting Review Vol. 7 No. 1 (2026): Jambura Accounting Review - February - Juli 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.v7i1.203

Abstract

Internal audit membantu organisasi mencapai tujuannya dengan memberikan pendekatan sistematis dan disiplin terhadap evaluasi dan peningkatan efektivitas pengendalian risiko, manajemen risiko, serta proses manajemen. Penelitian ini bertujuan untuk menganalisis pengaruh locus of control terhadap kinerja dan kepuasan kerja auditor internal di Kabupaten Bone Bolango. Penelitian ini menggunakan pendekatan kuantitatif dengan teknik pengumpulan data adalah angket/kuisioner kepada auditor internal pada Inspektorat Kabupaten Bone Bolango. Teknik pengambilan sampel yang digunakan adalah sampel jenuh dengan jumlah responden sebanyak 57 orang. Data dianalisis menggunakan analisis regresi dengan bantuan perangkat lunak SPSS. Hasil penelitian menunjukkan bahwa locus of control berpengaruh signifikan dan memiliki hubungan yang kuat terhadap kinerja dan kepuasan kerja auditor internal. Temuan ini mengimplikasikan pentingnya penguatan aspek psikologis auditor melalui pembinaan dan pengembangan sumber daya manusia guna meningkatkan efektivitas pengawasan internal pemerintah.
THE EFFECT OF AUDITOR EXPERIENCE AND SELF-EFFICACY ON AUDITOR PERFORMANCE AT THE REGIONAL INSPECTORATE OF BONE BOLANGO DISTRICT Wahyuni Rahman; Sahmin Noholo; Hendra Pratama Danial
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.v3i3.2542

Abstract

This study aims to determine the effect of auditor experience and self-efficacy on auditor performance at the Bone Bolango Regency Inspectorate. This study used a quantitative approach with a causal associative method. Data were collected by distributing questionnaires to 38 respondents selected using a census sampling technique (total sampling). Data analysis techniques included classical assumption tests, multiple linear regression analysis, and hypothesis testing (t-tests and F-tests) using Statistical Package for the Social Sciences (SPSS) version 26 software. The results indicate that, partially, auditor experience has no significant effect on auditor performance, while self-efficacy has a positive and significant effect on auditor performance. Simultaneously, auditor experience and self-efficacy have a significant effect on auditor performance. The coefficient of determination indicates that 73.1% of the variation in auditor performance can be explained by auditor experience and self-efficacy, while the remaining 26.9% is influenced by factors outside the research model.
Pengaruh Penganggaran dan Pengendalian Intern Terhadap Akuntabilitas Keuangan Daerah pada Organisasi Perangkat Daerah Kota Gorontalo Estin Abdullah Abdullah; Harun Blongkod; Hendra Pratama Danial
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 8 No. 7 (2026): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/alkharaj.v8i7.12293

Abstract

This study aims to analyze the influence of budgeting and internal control on regional financial accountability in Regional Apparatus Organizations (OPD) of Gorontalo City. The study employed a quantitative method with a causal research design to examine the relationship between independent and dependent variables. Data were collected through questionnaires distributed to respondents in OPD of Gorontalo City and analyzed using statistical approaches. The results indicate that budgeting has a positive and significant effect on regional financial accountability. Budgeting that is participatory, disciplined, efficient, and needs-based can improve the quality of financial accountability. In addition, internal control also has a positive and significant effect on regional financial accountability. The implementation of an effective internal control system is able to minimize the risk of irregularities, improve the reliability of financial reports, and support transparent and orderly financial management. Simultaneously, budgeting and internal control provide a significant contribution to improving regional financial accountability in OPD of Gorontalo City. This study emphasizes the importance of strengthening budgeting quality and internal control systems in realizing good and accountable governance.
Creative innovative BUMDes menuju smart village berbasis kearifan lokal dalam kerangka Asta Cita 6 Tri Handayani Amaliah; Siti Pratiwi Husain; Ayu Rakhma Wuryandini; Hendra Pratama Danial
KACANEGARA Jurnal Pengabdian pada Masyarakat Vol 9, No 3 (2026): Agustus
Publisher : Institut Teknologi Dirgantara Adisutjipto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28989/kacanegara.v9i3.3466

Abstract

Badan Usaha Milik Desa (BUMDes) berperan krusial dalam mendorong kemandirian ekonomi di tingkat desa. Namun, realitasnya BUMDes “Gemilang” yang berlokasi di Desa Huidu, Gorontalo, masih menghadapi tantangan serius terkait manajemen tata kelola usaha dan strategi pemasaran. Hambatan utama yang diidentifikasi terletak pada lemahnya kapasitas sumber daya manusia (SDM) dalam hal perencanaan strategis, pencatatan keuangan akuntansi, serta adopsi teknologi digital. Oleh karena itu, penguatan kompetensi pengurus melalui pelatihan merancang pemetaan potensi desa berbasis kearifan lokal, penerapan sistem akuntansi sederhana, dan pembuatan akun marketplace menjadi sangat urgensi untuk menciptakan kelembagaan yang inovatif. Tujuan program pengabdian masyarakat ini adalah meningkatkan kapasitas kelembagaan BUMDes melalui edukasi manajemen dan keuangan berbasis potensi lokal menggunakan kerangka Smart Village yang selaras dengan visi Asta Cita 6. Metode pelaksanaan yang diterapkan adalah SINERGI_Motiayo (Sistem Inovasi Ekonomi dan Resiliensi Gotong Royong) yang menekankan tahapan pelatihan intensif, pendampingan berkala, evaluasi berkala, serta penjaminan keberlanjutan program. Hasil pengabdian menunjukkan dampak positif signifikan dengan adanya peningkatan pemahaman pengurus pada aspek tata kelola manajemen usaha sebesar 33,3%, aspek pencatatan transaksi keuangan sebesar 62,5%, serta adopsi pemasaran digital mencapai 55,6%.
Penguatan Akuntansi Manajemen Berbasis Kearifan Lokal untuk Keberlanjutan Usaha pada BUMDes Gemilang Tri Handayani Amaliah; Ayu Rakhma Wuryandini; Hendra Pratama Danial; Amir Lukum
Mopolayio : Jurnal Pengabdian Ekonomi Vol. 5 No. 3 (2026): Mopolayio : Jurnal Pengabdian Ekonomi Volume 5 Number 3 (July 2026) has been of
Publisher : Fakultas Ekonomi Universitas Negeri Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37479/mopolayio.v5i3.159

Abstract

BUMDes “Gemilang” di Desa Huidu telah berbadan hukum akan tetapi mengalami stagnasi usaha sejak tahun 2017. Pemerintah Desa Huidu, kini telah melakukan penyegaran struktur kepengurusan, sehingga diperlukan pelatihan dan pendampingan untuk memperkuat kapasitas pengurus yang baru. Permasalahan yang dihadapi adalah kapasitas sumber daya manusia yang terbatas dalam memahami prinsip-prinsip akuntansi manajemen, khususnya dalam menentukan harga pokok produk, dan analisis kelayakan produk berbasis budaya lokal untuk mendukung keberlanjutan usaha. Kegiatan pengabdian bertujuan melakukan edukasi penguatan akuntansi manajemen berbasis kearifan lokal untuk keberlanjutan usaha. Metode kegiatan partisipatif edukatif, meliputi persiapan, pembekalan, dan evaluasi. Hasil kegiatan menunjukkan setelah pelatihan dan pendampingan dilakukan terjadi peningkatan kemampuan peserta rata-rata sebesar 37,6 poin. Artinya, kegiatan pelatihan efektif dalam meningkatkan kemampuan peserta memahami dan menerapkan konsep dasar akuntansi manajemen dalam usaha BUMDes.Implikasi hasil program pengabdian ini memberikan penguatan dalam implementasi akuntansi manajemen untuk keberlanjutan BUMDes
THE INFLUENCE OF FINANCIAL LITERACY AND BUSINESS CAPITAL ON THE SUSTAINABILITY OF WOMEN-OWNED MSMEs IN LIMBOTO SUBDISTRICT, GORONTALO REGENCY Mohamad Reyhan Permata; Muliyani Mahmud; Nurharyati Panigoro; Hendra Pratama Danial
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.v3i2.2389

Abstract

Micro, Small, and Medium Enterprises (MSMEs) play a vital role in the Indonesian economy, including those managed by women. However, the sustainability of MSMEs still faces various challenges, particularly regarding low financial literacy and limited business capital. These conditions can affect the ability of female entrepreneurs to manage and develop their businesses sustainably. This study aims to determine the influence of financial literacy and business capital on the sustainability of women-owned MSMEs in Limboto Subdistrict, Gorontalo Regency. The method used in this study is a quantitative method with primary data obtained from questionnaires using a Likert scale. The sample collection process used the proportionate stratified random sampling technique. The strata in this study consisted of 14 villages in Limboto Subdistrict, Gorontalo Regency, with a total sample of 175 respondents. The data analysis technique employed Structural Equation Modeling (SEM), operated using the AMOS 24 program. The results of the study indicate that financial literacy does not have a significant effect on business sustainability, while business capital has a positive and significant effect on business sustainability. Furthermore, financial literacy and business capital simultaneously have a positive and significant effect on business sustainability, explained by an R-square value of 94.6%, while the remaining 5.4% is contributed by other variables outside the research model.
PEMANFAATAN MEDIA SOSIAL DI ERA DIGITAL SEBAGAI SARANA PROMOSI MI MUHAMMADIYAH CABANG KOTA UTARA KOTA GORONTALO Ikhlas Ul Aqmal; Hendra Pratama Danial; Nurfadliah Nurfadliah
Civic Education Law and Humaniora : Jurnal Pengabdian Masyarakat Terintegrasi Vol 3 No 1 May 2025
Publisher : Universitas Negeri Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37905/celara.v3i1.31420

Abstract

This community service project aims to enhance the promotional capabilities of MI Muhammadiyah North City Branch, Gorontalo, by utilizing social media in the digital era. The background of this activity stems from the school's lack of popularity amid the increasing competition among educational institutions, compounded by the limited knowledge of teachers regarding digital promotion strategies. The activity was conducted as a one-day seminar using lectures, discussions, and technical assistance methods, including training in creative content production for platforms such as Facebook, Instagram, WhatsApp, and TikTok. The outcomes indicated improved teacher understanding of the importance of school branding through social media and a renewed enthusiasm for implementing digital marketing techniques. This initiative is expected to be a starting point for the continuous implementation of targeted promotional strategies that align with current technological advancements in communication.
Co-Authors Amir Lukum, Amir Aurelia Revalina Anwar Ayu Rakhma Wuryandini Estin Abdullah Abdullah Harun Blongkod Ikhlas Ul Aqmal Mohamad Reyhan Permata Muliyani Mahmud Nurfadliah Nurfadliah Nurharyati Panigoro Putri Jesica Aulia Haq Sahmin Noholo Siti Pratiwi Husain Tri Handayani Amaliah Wahyuni Rahman Yusuf Abdul Wahid