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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 Research Review: Jurnal Ilmiah Multidisiplin 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 Majapahit Journal of Islamic Finance dan Management Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Ardhi: Jurnal Pengabdian dalam Negri Majapahit Journal of Islamic Finance dan Management Jurnal Mahasiswa Akuntansi Nomico International Journal of Economics Studies Multidisciplinary Indonesian Center Journal Atestasi : Jurnal Ilmiah Akuntansi Nomico Jurnal Pengabdian Masyarakat Indonesia
Pakaya, Lukman
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Penerapan Sak EMKM dalam Penyusunan Laporan Keuangan pada Koperasi Simpan Pinjam Kasih Ibu Mentari Podungge, Sri; Bokiu, Zulkifli; Pakaya, Lukman
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 6 No. 12 (2024): 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.v6i12.4729

Abstract

This study aims to determine how the implementation of SAK EMKM and the obstacles in preparing financial reports at the Kasih Ibu Savings and Loans Cooperative. This study uses a descriptive quantitative method with data collection using observation, interview and documentation methods. The informants in this study were the administrators and employees of the Kasih Ibu Cooperative and SMEs. The results of this study indicate that the Kasih Ibu Savings and Loans Cooperative has not fully implemented SAK EMKM. This is because the Kasih Ibu Savings and Loans Cooperative has not made notes on the financial statements in its financial statements, which is one of the indicators that is the basis for seeing whether an entity has implemented SAK EMKM or not in preparing their financial statements, but the Kasih Ibu Cooperative has prepared a profit and loss report and financial position report. Then related to the obstacles in the implementation of SAK EMKM at the Kasih Ibu Cooperative, it was found that there was still a lack of knowledge and understanding regarding the preparation of notes to financial statements (CALK) which was one of the obstacles in the implementation of SAK EMKM. In addition, the absence of policies or regulations that require the implementation of SAK EMKM also contributed to the inhibiting factor.
The Influence of Implementation and Financial Management on Village Financial Performance (A Study in the Villages of Lolayan Subdistrict, Bolaang Mongondow Regency) Annisa Pongayo; Harun Blongkod; Lukman Pakaya
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.
Desain Logo Kemasan Bagi Umkm Desa Oluhuta Sebagai Langkah Awal Media Promosi Kreatif Lukman Pakaya; Ayu Rakhma Wuryandini
JURNAL PENGABDIAN MASYARAKAT INDONESIA Vol. 2 No. 2 (2023): Juni : Jurnal Pengabdian Masyarakat Indonesia (JPMI)
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jpmi.v2i2.2096

Abstract

Oluhuta Village, including villages in the Tomini Bay area. Oluhuta village is the eighth village of nine villages in the Kabila Bone sub-district, Bone Bolango district, Gorontalo province. Servants bring the KKN MBKM program as a form of the tri dharma of Higher Education to educate the nation's life. The problem faced by the village of Oluhuta is that MSMEs in Oluhuta Village still have deficiencies in designing the packaging logo for the products they produce, namely skipjack tuna, so they are less attractive to buyers for transactions. The methods used in this community service program are 1) location observation surveys, 2) interviews, 3) coaching. The results of the dedication to the Oluhuta village community Helping creative, innovative and more modern Oluhuta villagers who become entrepreneurs to improve the economy of the village community, especially MSME actors
ISAK 335-Based Temple Accounting System Design in Financial Reporting : (Study at Puseh Temple, Banjar Dwi Dharma, Tri Rukun Village, Wonosari District, Boalemo Regency, Gorontalo Province) Ni Putu Seily Afiani; Lukman Pakaya; Zulkifli Bokiu
Majapahit Journal of Islamic Finance and Management Vol. 6 No. 1 (2026): Islamic Finance and Management
Publisher : Universitas KH. Abdul Chalim Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/mjifm.v6i1.850

Abstract

This study aims to design a temple accounting system based on ISAK 335 for financial reporting at Puseh Temple, Banjar Dwi Dharma, Tri Rukun Village, Wonosari District, Boalemo Regency, Gorontalo Province, using a descriptive qualitative approach through observation, interviews, and documentation, as well as data validity testing through technical triangulation. The results of the study indicate that financial recording is still simple and limited to cash inflows and outflows, and has not been computerized and is not fully in accordance with ISAK 335. Therefore, this study produces an ISAK 335-based accounting system design using Microsoft Excel (Office 2021) that includes a statement of financial position, a statement of comprehensive income, a statement of changes in net assets, a statement of cash flows, and notes to the financial statements to improve the quality and conformity of temple financial reporting with applicable standards.
Peran Perangkat Desa dalam Akuntabilitas Pengelolaan Dana Desa: Studi Kasus Desa Raharja Kecamatan Wonosari Kabupaten Boalemo Provinsi Gorontalo Siskawati Nur; Siti Pratiwi Husain; Lukman Pakaya
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 7 No. 8 (2025): 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.v7i8.8150

Abstract

This study aims to determine the role of Raharja Village apparatus in accountability of village fund management. The data in this study uses a descriptive qualitative method. Data sources were obtained from the observation, interview and documentation stages. Based on this study, it can be concluded that the role of village apparatus in accountability of village fund management in Raharja Village, Wonosari District, Boalemo Regency in 2024 as a whole can be considered to have run well. This is proven by the village apparatus who have carried out their duties in managing village funds well. However, there are several tasks that are carried out by other village officials due to a lack of understanding in the village officials concerned. Such as in the preparation of expenditure transaction reports that should be carried out by the treasurer, but are instead carried out by the secretary. Therefore, it is necessary to improve the quality of knowledge and skills of village officials to support their performance in running the village government.
Pengaruh Akuntabilitas dan Transparansi Pengelolaan Anggaran Terhadap Kinerja Keuangan pada Organisasi Perangkat Daerah (OPD) Provinsi Gorontalo Andi Soraya Aprilia; Harun Blongkod; Lukman Pakaya
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 8 No. 4 (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.v8i4.11531

Abstract

This study aims to determine the effect of Accountability and Transparency of Budget Management on Financial Performance in Regional Apparatus Organizations (OPD) of Gorontalo Province. The method used in this study is a quantitative method with primary data obtained from questionnaire data whose measurements use an ordinal scale. The sample collection process uses purposive sampling or samples with certain criteria, namely based on criteria, namely OPD apparatus in the budget management sector with a total sample of 142 respondents and 29 OPDs in Gorontalo Province spread. The data analysis technique in this study uses Structural Equation Modeling (SEM) or Structural Equation Model operated through the AMOS 24 program. The results of the study indicate that accountability in budget management has no significant effect on OPD financial performance. Transparency in budget management has a positive and significant effect on financial performance. Simultaneously, accountability and transparency in budget management have a significant effect on OPD financial performance in Gorontalo Province explained by R-square 83.9%.
MANAGEMENT OF VILLAGE REVENUE AND EXPENDITURE BUDGET IN MARISA DISTRICT Sri Wahyuni; Hartati Tuli; Lukman Pakaya
Multidisciplinary Indonesian Center Journal (MICJO) Vol. 2 No. 3 (2025): Vol. 2 No. 3 Edisi Juli 2025
Publisher : PT. Jurnal Center Indonesia Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62567/micjo.v2i3.833

Abstract

The purpose of this research is to analyze the management of the Village Revenue and Expenditure Budget (APBDes) in Marisa District. This study limits its focus to the aspects of planning, allocation, implementation, supervision and accountability, and reporting of APBDes. This research employs a quantitative method with a descriptive approach. The research population comprises all village officials in Marisa District, totaling 110 individuals, and the sample was drawn using a saturated sampling (census) technique. Data was collected through questionnaires completed by the Village Government. The research findings indicate that the overall management of APBDes in Marisa District is generally very good. APBDes planning is assessed as very good, characterized by transparency in village deliberations, effectiveness in addressing community problems and needs, and alignment of the Village Medium-Term Development Plan (RPJMDes) with community aspirations. Sources
Kualitas Laporan Keuangan OPD: Peran Akuntansi Berbasis Akrual dan Pengendalian Internal Hajrat Mahajani; Rio Monoarfa; Lukman Pakaya
Research Review: Jurnal Ilmiah Multidisiplin Vol. 5 No. 1 (2026): Research Review: Jurnal Ilmiah Multidisiplin (Februari 2026 - Juli 2026)
Publisher : Transbahasa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54923/researchreview.v5i1.431

Abstract

This study aims to examine the effect of accrual-based accounting implementation and the Government Internal Control System (SPIP) on the quality of financial reports in Regional Apparatus Organizations (OPDs) of Gorontalo Province. A quantitative approach was employed using primary data collected through questionnaires distributed to 100 employees involved in financial administration and management activities across several OPDs in Gorontalo Province. The sampling technique applied was purposive sampling, while the sample size was determined using the Cochran formula. Data were analyzed using multiple linear regression with the assistance of SPSS version 23. The findings reveal that the implementation of accrual-based accounting has a positive and significant effect on the quality of financial reports. Furthermore, the Government Internal Control System was also found to have a positive and significant influence on financial report quality. Simultaneously, both independent variables significantly affect the quality of OPD financial reports. The coefficient of determination of 0.407 indicates that 40.7% of the variation in financial report quality can be explained by accrual-based accounting implementation and SPIP, while the remaining 59.3% is influenced by other factors outside the research model. These findings highlight the importance of strengthening accrual-based accounting practices and internal control systems to improve the quality, reliability, and accountability of public sector financial reporting.
Pengaruh Manajemen Kas Terhadap Kinerja Pegawai Dengan Pemanfaatan Aplikasi SIPD Sebagai Intervening di Pemerintah Daerah Brayenaldi Pakaya; Harun Blongkod; Lukman Pakaya
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: 10.37479/jar.v6i2.189

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh manajemen kas terhadap kinerja pegawai, pengaruh manajemen kas terhadap pemanfaatan aplikasi Sistem Informasi Pemerintah Daerah (SIPD), pengaruh pemanfaatan aplikasi SIPDterhadap kinerja pegawai, serta pengaruh manajemen kas terhadap kinerja pegawai melalui pemanfaatan aplikasi SIPD sebagai variabel intervening pada Organisasi Perangkat Daerah (OPD) di Kabupaten Gorontalo.Metode penelitian yang digunakan adalah pendekatan kuantitatif dengan teknik pengumpulan data menggunakan kuesioner. Data primer diperoleh dari pegawai OPD yang menggunakan aplikasi SIPD. Pemilihan sampel dilakukan dengan teknik purposive sampling. Analisis data menggunakan metode Structural Equation Modeling (SEM) dengan bantuan program SPSS dan AMOS. Hasil penelitian menunjukkan bahwa pengaruh langsung dari manajemen kas terhadap kinerja pegawai melalui SIPD sebesar 0,411, lebih besar dibandingkan pengaruh langsungnya sebesar 0,212. Hal ini menujukkan bahwa SIPD membantu memperkuat hubungan antara manajemen kas dan kinerja pegawai.
Pengaruh Pengetahuan Akuntansi, Modal Usaha dan Pengalaman Usaha Terhadap Penggunaan Informasi Akuntansi Pelaku UMKM Cesilia Mile; Hais Dama; Lukman Pakaya
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: 10.37479/jar.v6i2.195

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh pengetahuan akuntansi, modal usaha dan pengalaman usaha terhadap penggunaan infromasi akuntansi pada pelaku UMKM di kota Gorontalo. Populasi yang diteliti dalam penelitian ini adalah pelaku usaha mikro, kecil, dan menengah (UMKM) di Kota gorontalo dari berbagai jenis usaha. Sampel yang diambil berjumlah 100 responden dengan mengacu pada rumus Slovin. Analisis data dilakukan menggunakan bantuan perangkat lunak SPSS. Metode pengujian data dalam penelitian ini mencakup uji validitas dan uji reliabilitas. Selain itu, dilakukan uji asumsi klasik dan analisis regresi linier berganda untuk menguji serta membuktikan hipotesis yang diajukan dalam penelitian ini. Hasil penelitian menunjukkan bahwa pengetahuan akuntansi, dan pengalaman usaha memiliki pengaruh terhadap penggunaan informasi akuntansi, sementara modal usaha tidak berpengaruh terhadap penggunaan informasi tersebut.
Co-Authors Abarang, Citra Vebryanti Abdullah, Muhamad Rifandi Addila, Nur Agril Masri Ali, Eka Putriani Amir Lukum, Amir Andi Soraya Aprilia Annisa Pongayo Anwar, Mohamad Sultan Arsad, Rafli astuti, Windy Ayu Rakhma W Ayu Rakhma Wuryandini Ayub Domili Brayenaldi Pakaya Buhang, Miftahul Zannah Cesilia Mile Chairunnisa, Siti Fajrin Damity, Fatmawaty Della Novita Mamonto Fatmawaty Damity Hais Dama Hajrat Mahajani Harun Blongkod Hulopi, Nurferadela Ikrayani, Ni Wayan Tika Irawati Pangat Jecklin Eman Kadek Hartana Lamba, Uci Wulandari Lasido, Fahtur Rahman Lilis Safitri Djafar Limbertus, Novita Anjelina Maluto, Pristiyani Mardiah Sikumbang mattoasi mattoasi Mattoasi, Mattoasi Mentari Podungge, Sri Mentari Rizki Sawitri Pilomonu Miftahul Zannah Buhang Moh. Ichsanul Sya’ban Mohamad Sultan Anwar Mubarak, Muhammad Muhammad Mubarak Muliyani Mahmud Ni Ketut Lona Andriani Ni Ketut Raka Ni Ketut Raka Ni Putu Seily Afiani Nilawaty Yusuf Niswatin Novita Anjelina Limbertus Nurharyati Panigoro Nursam, Isnawati Olista Koniyo Panigoro, Nurhayati Pidu, Yunica Rizki Pongayo, Annisa Pristiyani Maluto Rahim, Dea Rizka Fadillah Ratna Daud Rio Monoarfa Sahmin Noholo Siskawati Nur Siti Fajrin Chairunnisa Siti Pratiwi Husain Sitti Hardiyanti Gobel Gobel Sri Intan Aprilia Sri Wahyuni Sri Wahyuni Abdullah Surya Handrisusanto Ahmad Sya’ban, Moh. Ichsanul Tangahu, Windi Sukma Tri Handayani Amaliah Tuli, Hartati Usman Victorson Taruh Vira Annisa Yahya, Fatimah Zohra Yunica Rizki Pidu Yusgiantoro Yusgiantoro Zulkifli Bokiu