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All Journal SEIKO : Journal of Management & Business KACANEGARA Jurnal Pengabdian pada Masyarakat Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Jurnal Wawasan dan Riset Akuntansi YUME : Journal of Management Jambura Accounting Review Jurnal Pembelajaran Pemberdayaan Masyarakat (JP2M) Jurnal Sibermas (Sinergi Pemberdayaan Masyarakat) Economics and Digital Business Review JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) Al-Buhuts (e-journal) Jurnal Cakrawala Ilmiah Economic Reviews Journal International Journal of Applied Business and International Management International Journal of Accounting & Finance in Asia Pasific Journal of International Conference Proceedings Jurnal Ilmiah Akuntansi Keuangan dan Bisnis JAKBS Mopolayio : Jurnal Pengabdian Ekonomi Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Ardhi: Jurnal Pengabdian dalam Negri Jurnal Mahasiswa Akuntansi Nomico International Journal of Economics Studies Multidisciplinary Indonesian Center Journal Journal of Ekonomics, Finance, and Management Studies Atestasi : Jurnal Ilmiah Akuntansi
Pakaya, Lukman
Universitas Negeri Gorontalo
Religion Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Medicine & Pharmacology Public Health Social Sciences Other

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SIA Pengelolaan Keuangan UMKM Dengan SI-APIK Ayu Rakhma W; Lukman Pakaya
Mopolayio : Jurnal Pengabdian Ekonomi Vol. 1 No. 3 (2022): Vol. 1 No. 3 (2022): Mopolayio : Jurnal Pengabdian Ekonomi Volume 1 Number 2 (M
Publisher : Fakultas Ekonomi Universitas Negeri Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37479/mopolayio.v1i3.40

Abstract

Keberadaan UMKM sangat penting untuk ikut serta mendorong roda perekonomian bangsa, sehingga sudah menjadi tugas bangsa untuk turut serta berpartisipasi terhadap kemajuan UMKM. Fakta yang ditemukan adalah sebagian besar masih banyak UMKM yang melakukan pencatatan keuangannya secara tradisional, tingkat kesadaran masih rendah terhadap pentignya laporan keuangan usaha dan hanya berbekal pengetahuan dan keahlian yang dimiliki, sehingga masih belum terjamah oleh media (aplikasi) alat bantu dalam pengelolaan keuangan. Tujuan dilaksanakan kegiatan ini adalah untuk meningkatkan kemampuan pelaku UMKM di Desa Botubarani untuk dapat mengaplikasikan SI-APIK dalam mengelola laporan keuangan. Hasil kegiatan ini adalah para peserta mampu mengaplikasikan aplikasi SI-APIK dalam pengelolaan keuangan usaha dengan pendampingan dan pembinaan secara berkesinambungan.
Manajemen Keuangan Usaha Sebagai Langkah Tepat Dalam Mencapai Keberhasilan Usaha BUMDes Ayu Wuryandini; Lukman Pakaya
Mopolayio : Jurnal Pengabdian Ekonomi Vol. 2 No. 1 (2022): Mopolayio : Jurnal Pengabdian Ekonomi Volume 2 Number 1 (November 2022) has bee
Publisher : Fakultas Ekonomi Universitas Negeri Gorontalo

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Abstract

BUMDesa Merupakan pendokrak pertumbuhan ekonomi desa. Penguatan UKM perlu dilakukan agar Indonesia terhindar dari resesi ekonomi. Berbagai upaya yang dilakukan pemerintah mulai dari hibah usaha, subsidi bunga dan sebagainya. Sehingganya dalam kegiatan pengabdian ini, pengabdi ingin melakukan pengabdian melalui sharing ilmu pengalaman usaha bagi Bumdes. Metode yang digunakan adalah melakukan sosialisasi dan memberikan praktek langsung. Hasil pengabdian menunjukkan bahwa pengelola Bumdes masih memerlukan pembinaan lebih lanjut terkait manajemen keuangan usaha mengingat pengelola Bumdes desa Mongolato sangat antusias mepertahankan dan menggapai keberhasilan usaha
Sosialisasi Dan Pelatihan Pembuatan Bakso Ikan dan Nugget Ikan Dalam Upaya Meningkatkan Pendapatan Masyarakat Nelayan Pesisr Pantai Di Desa Botutonuo Kecamatan Kabila Bone Kabupaten Bone Bolango Usman Usman; Lukman Pakaya; Victorson Taruh
ARDHI : Jurnal Pengabdian Dalam Negri Vol. 1 No. 6 (2023): Desember : Jurnal Pengabdian Dalam Negri
Publisher : Asosiasi Riset Pendidikan Agama dan Filsafat Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/ardhi.v1i6.169

Abstract

The percentage of people who are negatively affected financially by the Covid-19 pandemic in Indonesia is very large, so this has an impact on reducing fishermen's household income. Through the service of lecturers who are funded independently, fish preparations, namely fish balls and fish nuggets, will be practiced in an effort to increase the income of households and fishermen groups so that this is a solution and another alternative to increase income and fulfill the nutritional needs of families in Botutonuo Village, Kabila District Bone, Bone Bolango Regency. It is hoped that this can change people's habits to become more productive, namely developing the fish caught by fishermen into products with higher selling value.The aim of implementing this service is a) to increase the income of fishing families and groups and to meet the nutritional needs of fishing families. b). improve skills in processing meatballs and fish nuggets among housewives and young women. This goal can be realized through various solution actions including: (1) mentoring about food and nutrition in general, (2) Counseling about the nutritional composition and benefits of fish, (3) Counseling about various processed fish-based products (4) Training on processing fish into meatballs and fish nuggets and their marketing strategies in an effort to increase the income of the fishing community in Botutonuo Village, Kabila Bone District, Bone Bolango Regency.The method used to achieve this goal is to provide training and assistance to the community by transferring knowledge. This method is to provide knowledge on how to make meatballs and nuggets made from fish, accompanied by methods, techniques and marketing strategies. The target of this training is mothers and young women who are given assistance so that they can have life skills that can increase the income of families and fishing groups as well as provide knowledge about the nutrition found in fish.
Kompetensi Aparat Desa Dan Partisipasi Masyarakat Terhadap Akuntabilitas Pengelolaan Dana Desa (Studi Kasus Di Desa Kecamatan Asparaga Kabupaten Gorontalo) Ratna Daud; Harun Blongkod; Lukman Pakaya
JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) Vol. 10 No. 1 (2024): Februari 2024
Publisher : Sekretariat Pusat Lembaga Komunitas Informasi Teknologi Aceh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35870/jemsi.v10i1.1754

Abstract

Tujuan dari penelitian ini adalah untuk mengetahui dan menguji Pengaruh Kompetensi Aparat Desa dan Partisipasi Masyarakat Terhadap Akuntabilitas Pengelolaan Dana Desa di Kecamatan Asparaga Kabupaten Gorontalo. Jenis penelitian ini adalah metode kuantitatif dengan teknik pengumpulan data menggunakan kuesioner penelitian yang dibagikan kepada aparat desa di Kecamatan Asparaga Kabupaten Gorontalo. Adapun jumpah sampel dalam penelitian ini sebanyak 108 sampel. Alat yang digunakan dalam penelitian ini menggunakan SmartPls. Berdasarkan hasil penelitian yang dilakukan menunjukan bahwa Kompetensi Aparat Desa dan Partisipasi Masyarakat berpengaruh positif dan signifikan terhadap Akuntabilitas Pengelolaan Dana Desa.
Pengaruh Struktur Organisasi dan Teknologi Informasi Terhadap Kualitas Sistem Informasi Akuntansi Pemerintah Desa di Kecamatan Kabila Bone Kabupaten Bone Bolango Mattoasi, Mattoasi; Pakaya, Lukman; Chairunnisa, Siti Fajrin
Jurnal Ilmiah Akuntansi Keuangan dan Bisnis (JIKABI) Vol 2, No 2 (2023): Jurnal Ilmiah Akuntansi Keuangan dan Bisnis (JIKABI) - NOVEMBER
Publisher : Universitas Medan Area

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31289/jbi.v2i2.2933

Abstract

Penelitian ini bertujuan untuk mengetahui Pengaruh Struktur Organisasi dan Teknologi Informasi terhadap Kualitas  Sistem Informasi Akuntansi Pemerintah Desa di Kecamatan Kabila Bone Kabupaten Bone Bolango. Penelitian ini menggunakan metode kuantitatif, dengan menyebarkan kuesioner kepada 40 responden. Hasil penelitian menunjukkan bahwa variabel Struktur Organisasi dan Teknologi Informasi berpengaruh terhadap Kualitas Sistem Informasi Akuntansi dengan besaran pengaruh 91,3% sedangkan sisanya yaitu sebesar 8,7% adalah pengaruh variabel lain yang ada dalam struktur teori tetapi tidak diuji dalam penelitian ini seperti variabel Sumber daya manusia, Pengetahuan akuntansi, latar belakang Pendidikan dan Pengalaman kerja.
Pengaruh perencanaan dan pelaksanaan terhadap penyerapan anggaran Arsad, Rafli; Blongkod, Harun; Pakaya, Lukman
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 5 No. 11 (2023): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

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Abstract

This study aims to determine whether planning and implementation affect budget absorption in Gorontalo regency regional apparatus organizations. The population in this study is the Gorontalo Regency Regional Apparatus Organizations and based on sample criteria are Budget Users, Heads of the Finance Sub-Sector, Staff of the Finance Sector, Heads of the Planning Sub-Sector, Planning Staff, Secretary, Treasurer, Activity Technical Implementation Officer, and Budget Sector Officer, totaling 112 respondents. The test was carried out using a descriptive analysis method using Structure Equations, and Modeling with the assistance of the AMOS 24.0 program. The results of this study prove that planning has no positive or significant effect on budget absorption. Implementation has a positive and significant effect on budget absorption.
Pengaruh E-Commerce, Penggunaan Sistem Informasi Akuntansi dan Modal Usaha Terhadap Pengambilan Keputusan Berwirausaha (Studi Kasus Pada UMKM Kota Gorontalo) Maluto, Pristiyani; Bokiu, Zulkifli; Pakaya, Lukman
Jurnal Mahasiswa Akuntansi Vol 2 No 4 (2024): JAMAK: Jurnal Mahasiswa Akuntansi (Maret)
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.v2i4.126

Abstract

Penelitian ini bertujuan untuk membuktikan Pengaruh ecommerce, Penggunaan Sistem Informasi Akuntansi dan Modal Usaha Terhadap Pengambilan Keputusan berwirausaha pada UMKM Kota Gorontalo. Penelitian ini menggunakan metode kuantitatif. Teknik pengambilan sampel menggunakan purposive sampling yaitu penentuan sampel dengan beberapa kriteria tertentu sehingga jumlah sampel menjadi 30 pelaku usaha UMKM. Teknik pengumpulan data dalam penelitian ini menggunakan kuesioner. Data hasil uji penelitian dianalisis dengan menggunakan regresi linier berganda dengan bantuan program SPSS Versi 21. Hasil penelitian ini menunjukkan bahwa E-commerce, Sistem Informasi Akuntansi dan Modal Usaha berpengaruh terhadap pengambilan keputusan berwirausaha Pada UMKM Kota Gorontalo dengan Pengaruh dari ke empat variabel tersebut sebesar 45,1% dan 54,9% dipengaruhi variabel lain.
The Influence of Implementation and Financial Management on Village Financial Performance (A Study in the Villages of Lolayan Subdistrict, Bolaang Mongondow Regency) Pongayo, Annisa; Blongkod, Harun; Pakaya, Lukman
Nomico Vol. 1 No. 5 (2024): Nomico-June
Publisher : PT. Anagata Sembagi Education

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62872/aprzcp56

Abstract

Several factors impact the effectiveness of financial management in village governments, as stated in Bolaang Mongondow Regent Regulation No. 4 of 2019. These factors include preparation, allocation, execution, oversight, and responsibility. The main objective of this study is to determine whether administration and execution significantly affect the financial performance of villages in the Lolayan District of Bolaang Mongondow Regency. Quantitative research methods, which involve numerical and statistical techniques, were used. Secondary data was collected through surveys, interviews, and literature reviews. A total of 133 samples were used for this study. The applied theory is agency theory, which helps understand the interaction between principals (those with an interest) and agents (those who act on their behalf). The research findings suggest that implementation does not significantly impact the financial performance of villages in the Lolayan District. This may be due to various factors, including a lack of transparency in the allocation of village funds and the treasurer's inability to adjust program implementation according to current regulations. Consequently, many activities funded by the village fund lack the necessary proof documents or receipts.
The Meaning of Profit in Immigrant Java Perspective Wuryandini, Ayu Rakhma; Pakaya, Lukman
International Journal of Accounting & Finance in Asia Pasific (IJAFAP) Vol 3, No 1 (2020): February 2020
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/ijafap.v3i1.715

Abstract

The purpose of this study is to understand the meaning of "profit" in the perspective of Javanese who emigrated in Gorontalo. The results of this paper are expected to be useful for Javanese immigrant to realize the meaning of "profit" and can add to the scientific treasury in the field of accounting that earnings have meaning from different perspectives. Husserl's transcendental phenomenology approach is used to answer research questions and informant experiences based on awareness. The researcher obtained the results of the study that the material profit obtained was understood by the informant namely Mrs. Sulami that the profit was meant to " meet the needs of the family ", so that what is needed in the family can be fulfilled. And profit is also interpreted as " disturbance of worship " which in the sense is a form of gratitude for the results obtained, which is a profit as a provision for worship in the hereafter through group study every week.
The Meaning of Roles in The Perspective of Internal Auditors Gorontalo Wuryandini, Ayu Rakhma; Pakaya, Lukman; Husain, Siti Pratiwi
International Journal of Accounting and Finance in Asia Pasific (IJAFAP) Vol 5, No 1 (2022): February 2022
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/ijafap.v5i1.1408

Abstract

This study intends to explore the meaning roles of internal auditors in fraud management. It employed phenomenology towards six internal auditors as the participants. The results indicate that the roles of internal auditors, as the assurance, consulting, as well as filter agent of the auditee’s information, contribute by diagnosing frauds by Fraud Control Plan. Future researchers can use different methods to explore the meaning of roles in other APIP.
Co-Authors Abarang, Citra Vebryanti Abdullah, Muhamad Rifandi Addila, Nur Agril Masri Ali, Eka Putriani Amir Lukum, Amir Anwar, Mohamad Sultan Arsad, Rafli astuti, Windy Ayu Rakhma W Ayu Rakhma Wuryandini Buhang, Miftahul Zannah Chairunnisa, Siti Fajrin Damity, Fatmawaty Fatmawaty Damity Hais Dama Harun Blongkod Hulopi, Nurferadela Ikrayani, Ni Wayan Tika Irawati Pangat Jecklin Eman Kadek Hartana Lamba, Uci Wulandari Lasido, Fahtur Rahman Limbertus, Novita Anjelina Mahdalena Mahdalena Maluto, Pristiyani Mardiah Sikumbang mattoasi mattoasi Mattoasi, Mattoasi Mentari Podungge, Sri Mentari Rizki Sawitri Pilomonu Miftahul Zannah Buhang Mile, Cesilia Moh. Ichsanul Sya’ban Mohamad Sultan Anwar Mubarak, Muhammad Muhammad Mubarak Ni Ketut Lona Andriani Ni Ketut Raka Ni Ketut Raka Nilawaty Yusuf Niswatin Novita Anjelina Limbertus Nurharyati Panigoro Nursam, Isnawati Olista Koniyo Pakaya, Brayenaldi Panigoro, Nurhayati Pidu, Yunica Rizki Pongayo, Annisa Pristiyani Maluto Rahim, Dea Rizka Fadillah Ratna Daud Rio Monoarfa Sahmin Noholo Siti Fajrin Chairunnisa Siti Pratiwi Husain Siti Pratiwi Husain Sitti Hardiyanti Gobel Gobel Sri Wahyuni Sri Wahyuni Abdullah Sya’ban, Moh. Ichsanul Tangahu, Windi Sukma Tri Handayani Amaliah Tri Suci Katili Tuli, Hartati Usman Victorson Taruh Vira Annisa Yahya, Fatimah Zohra Yunica Rizki Pidu Yusgiantoro, Yusgiantoro Zulkifli Bokiu