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All Journal Jurnal Ilmiah Pendidikan dan Pembelajaran Economic Reviews Journal Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Jurnal Mahasiswa Akuntansi Journal of Ekonomics, Finance, and Management Studies
Gaffar
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Policy Evaluation of the Governance of Private Higher Education Institutions Under LLDIKTI Region XVI Abdussamad, Juriko; Gaffar; Tui, Fenti Prihatini Dance
Jurnal Ilmiah Pendidikan dan Pembelajaran Vol. 9 No. 1 (2025): March
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jipp.v9i1.91031

Abstract

Coordination and supervision of private universities under LLDIKTI Region XVI still face various challenges in achieving effective governance. This study aims to evaluate and optimize the effectiveness of private university governance under LLDIKTI Region XVI. The research method used is qualitative. Data collection techniques are carried out through observation, interviews, and documentation. The subjects of the study were private university managers in a province. Data analysis was carried out using an inductive approach based on research data. The study results indicate that the effectiveness of private university governance has not reached an optimal level. Four leading indicators contribute to this organization's ineffectiveness: engagement, adaptation, mission, and consistency. Improvements in these four aspects can significantly improve organizational effectiveness. Among the four, engagement significantly influences organizational effectiveness, followed by consistency and adaptation. This study identified three sub-indicators in the consistency aspect. The first sub-indicator is Core values, which include the vision, mission, goals, objectives, and strategies of university governance. The second sub-indicator is agreement, which reflects the unity of the academic community's views on various aspects of university governance. The third sub-indicator is coordination and integration, which measures the extent to which governance runs effectively within the university to drive all organizational units to achieve the established vision. It is concluded that the effectiveness of the governance of provincial private universities under LLDIKTI Region XVI is not yet optimal.
Pengaruh Transparansi, Akuntabilitas, dan Sistem Pengendalian Internal Terhadap Kinerja Keuangan Pemerintah Daerah: Studi Kasus di Badan Pengelola Keuangan dan asset Daerah Kota Tidore Kepulauan Jainuddin, Sitna; Gaffar; Mattoasi
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 5 No. 12 (2024): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v5i12.5193

Abstract

This study aims to analyze the influence of transparency, accountability, and internal control system on the financial performance of regional government. This study uses a quantitative and total sampling technique for data collection. The data analysis technique is descriptive quantitative analysis, utilizing t statistics, f statistics, and the coefficient of determination (adjusted R Square) though IBM SPSS 20 for windows. The result shoe that transparency positively and significantly influences the regional government’s financial performance. Similarly, accountability also positively and significantly influences the regional government’s financial performance. Furthermore, internal control systems positively and significantly influence the regional government’s financial performance as well. Simultaneously, transparency, accountability, and internal control system positively and significantly influence the regional government’s financial performance, with a determinant value of 60,7%, while the remaining 30,3% is due to other factors that are not examined in thid study.
Pengaruh Keahlian, Independensi, dan Etika terhadap Kualitas Audit Pada Inspektorat Kota Gorontalo Wati, Ni Nyoman; Gaffar; Gaffar, Muhammad Ichsan
Jurnal Mahasiswa Akuntansi Vol 1 No 1 (2022): JAMAK: Jurnal Mahasiswa Akuntansi
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/jamak.v1i1.22

Abstract

Penelitian ini bertujuan untuk mengetahui dan menganalisis pengaruh keahlian (X1), Independensi (X2), dan Etika (X3) secara parsial dan simultan (bersama-sama) terhadap Kualitas Audit (Y) di Inspektorat Kota Gorontalo. Penelitian ini bersifat penelitian Kuantitatif, yaitu berusaha untuk menjawab adanya pengaruh variabel Keahlian (X1), Independensi (X2), dan Etika (X3) terhadap Kualitas Audit.Data dihimpun dengan pengamatan yang intens, mencantum angket yang detail, wawancara mendalam terhadap narasumber, juga hasil perhitungan dengan bantuan Path Analysis. Hasil penelitian menunjukkan bahwa Keahlian (X1), Independensi (X2), dan Etika (X3) secara simultan berpengaruh terhadap Kualitas Audit (Y) pada Inspektorat Kota Gorontalo dan terdapat variabel luar yang tidak diteliti tetapi mempengaruhi variabel (Y) Variabel Keahlian (X1) secara parsial berpengaruh positif dan signifikan terhadap kualitas audit yang artinya semakin tinggi etika yang dimiliki auditor maka semakin tinggi juga kualitas audit yang dihasilkan, Independensi (X2) secara parsial berpengaruh positif dan signifikan terhadap kualitas audit yang artinya semakin tinggi Independensi yang dimiliki oleh auditor maka semakin tinggi pula kualitas audit yang dihasilkan dan Etika (X3) secara parsial berpengaruh positif dan signifikan terhadap Kualitas Audit (Y) audit yang artinya semakin tinggi etika yang dimiliki oleh auditor maka semakin tinggi pula kualitas audit yang dihasilkan Pada Inspektorat Kota Gorontalo.
Analisis Perkembangan Kinerja Keuangan Pada PT. Darmi Bersaudara Tbk., yang Go-Public di Bursa Efek Indonesia Ngau, Siti Maulana Putri; Gaffar; Gaffar, Muhammad Ichsan
Jurnal Mahasiswa Akuntansi Vol 1 No 2 (2022): JAMAK: Jurnal Mahasiswa Akuntansi
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/jamak.v1i2.35

Abstract

Penelitian ini bertujuan untuk menganalisis bagaimana perkembangan kinerja keuangan pada perusahaan darmi bersaudara, dengan menggunakan metode kualitatif deskriptif, dan rasio sebagai alat ukurnya, serta laporan keuangan yang menjadi objek pada penelitian ini. Berdasarkan hasil penelitian ditemukan, yang pertama dari tahun 2018 sampai dengan tahun 2020, perusahaan dapat dikatakan memiliki kondisi keuangan yang likuid di tahun 2018 dan 2019. perusahaan masih bisa dikatakan solvable karena hasil Debt to Equity Ratio yang diperoleh dari tahun 2018 sampai dengan 2020 tidak pernah lebih dari standar industri yang sudah ditetapkan yaitu 85%. Tahun 2018-2020 perusahaan dapat dikatakan ptofitable karena pada tahun 2018-2019 jumlah labanya meningkat walaupun pada tahun 2020 menurun.
Pengaruh Pengetahuan Audit dan Pengalaman Audit Terhadap Kualitas Audit pada Inspektorat Provinsi Gorontalo Virginia; Gaffar; Mattoasi
Economic Reviews Journal Vol. 3 No. 3 (2024): Economic Reviews Journal
Publisher : Masyarakat Ekonomi Syariah Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56709/mrj.v3i3.354

Abstract

This research aims to determine the influence of audit knowledge and audit experience on audit quality at the Gorontalo Province Inspectorate. The data used in this research is primary data sourced from 53 Gorontalo Province Inspectorate Respondents. This research uses Structur Equation Modeling Partial Least Square (SEM-PLS) analysis. The results of this research show that 1). Audit Knowledge has a positive and insignificant effect on Audit Quality at the Gorontalo Province Inspectorate. This means that every increase in Audit Knowledge cannot improve Audit Quality. This cannot be explained in real terms. 2). Audit experience has a positive and significant effect on Audit Quality at the Gorontalo Province Inspectorate. This means that every increase in Audit Experience can improve Audit Quality. This can be explained in real terms.
Determinan Kinerja Keuangan Provinsi Gorontalo Tahun 2017-2022 Dita Triyana Safitri Alhabsyi; Gaffar; Muhammad Ichsan Gaffar
Economic Reviews Journal Vol. 3 No. 3 (2024): Economic Reviews Journal
Publisher : Masyarakat Ekonomi Syariah Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56709/mrj.v3i3.357

Abstract

This study aims to analyze the effect of Local Revenue, General Allocation Fund, General Allocation Fund, Special Allocation Fund and Revenue Sharing Fund on the Financial Performance of Gorontalo Province Local Government. The data used in this study is secondary data sourced from the Directorate General of Balance of the Ministry of Finance of the Republic of Indonesia obtained from 6 regencies / cities in Gorontalo Province. This study uses Multiple Linear Regression Analysis of Panel data using the Fixed Effect Model (FEM). The results of this study indicate that 1). Regional Original Revenue has a positive and significant effect on Local Government Financial Performance, meaning that every increase in PAD by 1 rupiah can improve Regional Financial Performance. 2). The General Allocation Fund has a positive and significant effect on Regional Financial Performance, meaning that every increase in the General Allocation Fund by 1 rupiah can improve Regional Financial Performance. 3). The Special Allocation Fund has a positive and significant effect on Regional Financial Performance, meaning that any increase in the Special Allocation Fund by 1 rupiah can improve Regional Financial Performance. 4). Revenue Sharing Fund has a negative and significant effect on Regional Financial Performance, meaning that every increase in Revenue Sharing Fund of 1 rupiah can reduce Regional Financial Performance.
Analisis Perbedaan Kinerja Keuangan Sebelum dan Sesudah Go Publik pada PT. Samator Indo Gas di Bursa Efek Indonesia Tiara Nurbayiti Ibrahim; Gaffar; Amir Lukum
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 6 No. 6 (2024): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah (in Press)
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/alkharaj.v6i6.1656

Abstract

This research aims to analyze and test differences in financial performance at PT. Samator Indo Gas before and after going public using CR, DER, ROI and TATO ratios. This study uses a quantitative approach. The population is the financial reports at PT. Samator Indo Gas. The sampling applies purposive sampling. The samples are financial reports 5 years before going public and 5 years after going public. The data analysis research is by testing ratio analysis, normality test, difference test (T test). The results show a significant difference in financial performance at PT. Samator Indo Gas before and after going public seen from the DER ratio. And there is no significant difference in financial performance at PT. Samator Indo Gas before and after going public as seen from the CR, ROI and TATO ratios.
Pengaruh Transparansi, Akuntabilitas, dan Sistem Pengendalian Internal Terhadap Kinerja Keuangan Pemerintah Daerah: Studi Kasus di Badan Pengelola Keuangan dan asset Daerah Kota Tidore Kepulauan Jainuddin, Sitna; Gaffar; Mattoasi
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 5 No. 12 (2024): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v5i12.5193

Abstract

This study aims to analyze the influence of transparency, accountability, and internal control system on the financial performance of regional government. This study uses a quantitative and total sampling technique for data collection. The data analysis technique is descriptive quantitative analysis, utilizing t statistics, f statistics, and the coefficient of determination (adjusted R Square) though IBM SPSS 20 for windows. The result shoe that transparency positively and significantly influences the regional government’s financial performance. Similarly, accountability also positively and significantly influences the regional government’s financial performance. Furthermore, internal control systems positively and significantly influence the regional government’s financial performance as well. Simultaneously, transparency, accountability, and internal control system positively and significantly influence the regional government’s financial performance, with a determinant value of 60,7%, while the remaining 30,3% is due to other factors that are not examined in thid study.
Co-Authors Amir Lukum, Amir Dita Triyana Safitri Alhabsyi Fenti Prihatini Dance Tui Jainuddin, Sitna Juriko Abdussamad Mattoasi Muhammad Ichsan Gaffar Ngau, Siti Maulana Putri Tiara Nurbayiti Ibrahim Virginia Wati, Ni Nyoman