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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 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 Atestasi : Jurnal Ilmiah Akuntansi Nomico Jurnal Pengabdian Masyarakat Indonesia
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 Environmental Science 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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Does the Actualization of Cultural Insights in the Accounting Curriculum Contribute to Students' Perceptions of Ethics? Amaliah, Tri Handayani; Pakaya, Lukman; Noholo, Sahmin; Niswatin, Niswatin; Yusuf, Nilawaty; Mattoasi, Mattoasi; Damity, Fatmawaty
Atestasi : Jurnal Ilmiah Akuntansi Vol. 7 No. 2 (2024): September
Publisher : Pusat Penerbitan dan Publikasi Ilmiah, FEB, Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57178/atestasi.v7i2.597

Abstract

This study examines the effect of culture-based accounting models on students' perceptions of ethics. This study used an experimental method using a post-test-only group design. Participants in this study were accounting students of Gorontalo State University in two classes of Business Ethics and Accountant Profession courses. The participants were classified into an experimental group (25 students) and a control group (16 students). This research proves that the integrated accounting learning model of cultural insights shapes students' perceptions of ethics. The results showed a significant difference between the perception of experimental group participants and control group participants. This is due to the different treatments given to the experimental group, which include cultural stimuli in the learning process of business ethics and the accountant profession, and not caused by differences between groups before the experiment. The results of this study also show that the influence of the integrated accounting learning process of cultural insights on students' perceptions of ethics is greater than the influence of differences between individuals on students' perceptions of ethics.
Pengaruh Corporate Social Responsibility (CSR) dan Profitabilitas Terhadap Harga Saham pada Perusahaan yang Bergerak di Sub Sektor Produksi Batu Bara yang Terdaftar di BEI Tahun 2019-2022 Nursam, Isnawati; Pakaya, Lukman; Panigoro, Nurharyati
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.v3i2.244

Abstract

This study aimed to determine the influence of Corporate Social Responsibility(CSR) and Profitability, measured by Return On Assets, on stock prices incompanies operating in the Coal Production Subsector listed on the IDX. Thisresearch was quantitative research. The population in this study was the coalindustry listed on the Indonesia Stock Exchange. The sample in this study wasobtained using purposive sampling, which is the selection of samples based onpredetermined criteria. Based on this technique, 11 samples were obtained from34 companies in the coal production subsector listed onthe Indonesia StockExchange during the 2019-2022 period. The method used was also panel dataregression analysis using the SPSS program. The results of this study indicate that(1) corporate social responsibility (CSR) has a positive and significant influenceon stock prices, (2) company profitability has no significant influence on stockprices, (3) simultaneously, corporate social responsibility (CSR) and profitabilityhave a positive and significant influence on stock prices of companies operating inthe Coal Production Subsector, with a coefficient of determination of 0.917.Thisfigure indicates that Corporate Social Responsibility and profitability explainapproximately 91.7% of the variation in stock prices of companies in the coalproduction subsector listed on the Indonesia Stock Exchange (IDX) during the2019-2022 period. Meanwhile, the influence of other variables on stock pricesis8.3%, which includes other fundamental and technical factors.Keywords: Corporate Social Responsibility (CSR),Profitability,Stock Prices.  
PENGARUH PENDAPATAN ASLI DESA DAN ALOKASI DANA DESA TERHADAP BELANJA DESA (Studi Kasus Kecamatan Kabila Bone Kabupaten Bone Bolango) Ni Ketut Raka; Noholo, Sahmin; Pakaya, Lukman
Al-Buhuts Vol. 19 No. 2 (2023): Al- Buhuts
Publisher : Institute Agama Islam Negeri (IAIN) Sultan Amai Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30603/ab.v19i2.3572

Abstract

The aim of this study is to determine the effect of original local government revenue and village fund allocation on village expenditure in Kabila Bone Sub-District, Bone Bolango Regency. This research implements a quantitative method with data collection techniques using secondary data on village financial statements. There are 36 samples used in this study from nine villages in Kabila Bone Sub-District, Bone Bolango Regency. In addition, this study used multiple linear regression for its analysis. The result shows that the original local government revenue positively and significantly affects village expenditure in Kabila Bone Sub-District. Besides, the village fund allocation also positively and significantly affects village expenditure in Kabila Bone Sub-district. Based on the two simultaneous variables, which are original local government revenue and village fund allocation, it concludes that those variables positively and significantly affect village expenditure.
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
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.
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 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 Mahdalena Mahdalena 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 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 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 Tuli, Hartati Usman Victorson Taruh Vira Annisa Yahya, Fatimah Zohra Yunica Rizki Pidu Yusgiantoro Yusgiantoro Zulkifli Bokiu