Garuda - Garba Rujukan Digital

Pengaruh Perencanaan Pajak dan Ukuran Perusahaan Terhadap Manajemen Laba pada Perusahaan Sektor Makanan dan Minuman di Bursa Efek Indonesia Lilis Safitri Djafar; Nilawaty Yusuf; 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.v6i2.251

Tujuan dari penelitian ini adalah untuk mengetahui pengaruh perencanaan pajak dan ukuran perusahaan terhadap manajemen laba pada perusahaan manufaktur sub sektor makanan dan minuman yang terdaftar di Bursa Efek Indonesia periode 2017- 2021. Metode penelitian menggunakan analisis kuantitatif dan metode pengambilan sampel menggunakan purposive sampling sedangkan metode analisis data menggunakan analisis regresi linier berganda. Dengan menggunakan data sekunder sekunder berupa laporan keuangan yang diperoleh melalui situs www.idx.co.id. Adapun populasi dalam penelitian ini berjumlah 26 perusahaan manufaktur sub sektor makanan dan minuman yang terdaftar di Bursa Efek Indonesia selama periode 2017-2020 dan diperoleh sampel penelitian yang digunakan sebanyak 11 perusahaan. Berdasarkan hasil dari penelitian ini diketahui bahwa perencanaan pajak dan ukuran perusahaan berpengaruh terhadap manajemen laba pada perusahaan manufaktur sub sektor makanan dan minuman yang terdaftar di Bursa Efek Indonesia periode 2017-2021.

Pengembangan Produk Bibit Teratai Berbasis Potensi Lokal dan SWOT Analisis Usaha dalam Mendukung Kemandirian Desa Ayu Rakhma Wuryandini; Tri Handayani Amaliah; Siti Pratiwi Husain; Lukman Pakaya
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.v5i3.157

Pemberdayaan masyarakat berbasis potensi lokal menjadi salah satu strategi penting dalam mendukung terwujudnya desa mandiri. Desa Teratai memiliki potensi lokal berupa tanaman teratai yang sedang dikembangkan menjadi produk bubuk kopi dan makanan pendamping program pencegahan stunting. Namun, masyarakat masih menghadapi berbagai kendala, seperti keterbatasan pengetahuan dan keterampilan dalam pengolahan produk lokal serta rendahnya pemanfaatan potensi desa secara optimal. Kondisi ini menjadi urgensi pelaksanaan kegiatan pengabdian guna meningkatkan kapasitas masyarakat dalam mengelola potensi lokal sebagai upaya mendukung peningkatan ekonomi dan kemandirian desa. Kegiatan pengabdian ini bertujuan untuk meningkatkan pengetahuan, keterampilan, dan partisipasi masyarakat dalam pengolahan bibit teratai menjadi produk bernilai tambah melalui program pemberdayaan masyarakat berbasis potensi lokal. Metode pelaksanaan dilakukan dengan pendekatan partisipatif melalui tahapan observasi, analisis kebutuhan, perencanaan program, implementasi, dan refleksi serta melakukan SWOT Analisis usaha. Program dilaksanakan dalam bentuk sosialisasi, pelatihan, dan pendampingan pengolahan bibit teratai menjadi bubuk kopi dan makanan pendamping pencegahan stunting. Hasil kegiatan menunjukkan adanya peningkatan pemahaman dan keterampilan masyarakat dalam mengolah bibit teratai menjadi produk bernilai ekonomi. Selain itu, masyarakat menunjukkan partisipasi aktif selama kegiatan berlangsung dan mulai memahami pentingnya pemanfaatan potensi lokal dalam mendukung pembangunan desa mandiri. Program ini diharapkan dapat menjadi langkah awal dalam pengembangan produk unggulan desa serta memperkuat kemandirian ekonomi masyarakat berbasis sumber daya lokal.

Pengaruh Pengetahuan Fiskal dan Ketegasan Sanksi Terhadap Kepatuhan Pajak Pelaku UMKM Pajak Restoran di Kota Gorontalo Ayub Domili; Lukman Pakaya; Muliyani Mahmud
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.v8i7.12473

This study aims to determine the effect of fiscal knowledge and strictness of sanctions on tax compliance of restaurant tax MSMEs in Gorontalo City. The research method used was quantitative. Data collection was conducted by distributing questionnaires to restaurant tax MSMEs in Gorontalo City. The population in this study were restaurant tax MSMEs registered as restaurant taxpayers in Gorontalo City, with a sample size of 92 respondents. The data analysis technique used was multiple linear regression analysis with the help of SPSS. The results showed that fiscal knowledge partially had a positive and significant effect on tax compliance of restaurant tax MSMEs in Gorontalo City, and strictness of sanctions had a positive and significant effect on tax compliance of restaurant tax MSMEs in Gorontalo City. Simultaneously, fiscal knowledge and strictness of sanctions had a positive and significant effect on tax compliance of restaurant tax MSMEs in Gorontalo City, explained by the variable's R-square value of 74.2%, while the remaining 25.8% was contributed by other variables outside the research model.

The Effect of Village Fund Management and Community Participation on the Distribution of Village Fund Direct Cash Assistance (BLT-DD) : (Case Study on Villages in Lolayan District, Bolaang Mongondow Regency) Della Novita Mamonto; Lukman Pakaya; Surya Handrisusanto Ahmad
Majapahit Journal of Islamic Finance and Management Vol. 6 No. 2 (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.v6i2.1102

This study aims to analyze the influence of village fund management and community participation on the distribution of village fund direct cash assistance in villages in Lolayan District, Bolaang Mongondow Regency. The method used is quantitative by collecting primary data through the distribution of questionnaires to village officials and communities with a sample of 165 respondents. Data analysis used multiple linear regression with the help of SPSS 26. The results of the study show that partially the management of village funds has a positive and significant effect on the distribution of direct cash assistance. Likewise, community participation has a positive and significant effect on the distribution of direct cash assistance. Simultaneously, both the variables of village fund management and community participation have a significant positive effect on the distribution of direct cash assistance to villages in Lolayan District, Bolaang Mongondow Regency. The R squere value obtained shows a strong relationship between independent variables and dependent variables in this study.

Analysis of SWOT-Based Employee Performance Measurement in Public Services at SAMSAT Gorontalo City Sri Intan Aprilia; Lukman Pakaya; Ayu Rakhma Wuryandini
Majapahit Journal of Islamic Finance and Management Vol. 6 No. 2 (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.v6i2.1111

This study aims to find out a SWOT analysis in measuring the performance of Gorontalo City SAMSAT employees in providing public services. The study used a quantitative approach with a sample of 39 service employees and 12 taxpayers. Data were collected through observation, interviews, documentation, and questionnaires, and analyzed using descriptive analysis, IFAS, EFAS, and SWOT. The results of the study show that both from the perspective of employees and taxpayers, the position of SAMSAT Gorontalo City is in Quadrant I (Aggressive), which reflects strong internal strength, large external opportunities, and a high level of taxpayer trust and satisfaction with service quality. The recommended strategies include optimizing service digitization, increasing human resource capacity, strengthening complaint mechanisms, and improving employees' technical competencies to realize effective, accountable, and sustainable public services.

The Effect of Apparatus Competence and Supervision on the Accountability of Village Fund Management (Study on villages in Mootilango District, Gorontalo Regency) Yusgiantoro Yusgiantoro; Harun Blongkod; Lukman Pakaya
International Journal of Economics Studies Vol. 3 No. 1 (2026): International Journal of Economics Studies (In Press)
Publisher : Raudhah Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59613/9ert1865

The Influence of Apparatus Competence and Supervision on the Accountability of Village Fund Management (Study on Villages in Mootilango District, Gorontalo Regency). Thesis of the Department of Accounting, Faculty of Economics and Business, Gorontalo State University. Under the guidance of Mr. Dr. Harun Blongkod, S.Pd., S.Ak., MSA as supervisor I and Mr. Lukman Pakaya, S.Pd, MSA as supervisor II. This study aims to analyze the influence of apparatus competence and supervision on the accountability of village fund management in villages in Mootilango District, Gorontalo Regency. Accountability in the management of village funds is an important factor in ensuring effectiveness, efficiency, and transparency in the use of village funds provided by the central government. Good apparatus competence is expected to improve the quality of village fund management, while strict supervision is expected to reduce potential irregularities in the use of the village budget. The results of the study show that the competence of the apparatus has a significant influence on the accountability of village fund management. Meanwhile, supervision also has a positive and significant effect on the accountability of village fund management. These findings confirm that the higher the competence of the apparatus and the better the supervision system implemented, the level of accountability in the management of village funds will also increase.

The Effect of Village Fund Management and Community Participation on the Distribution of Village Fund Direct Cash Assistance (BLT-DD) : (Case Study on Villages in Lolayan District, Bolaang Mongondow Regency) Della Novita Mamonto; Lukman Pakaya; Surya Handrisusanto Ahmad
Majapahit Journal of Islamic Finance and Management Vol. 6 No. 2 (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.v6i2.1102

This study aims to analyze the influence of village fund management and community participation on the distribution of village fund direct cash assistance in villages in Lolayan District, Bolaang Mongondow Regency. The method used is quantitative by collecting primary data through the distribution of questionnaires to village officials and communities with a sample of 165 respondents. Data analysis used multiple linear regression with the help of SPSS 26. The results of the study show that partially the management of village funds has a positive and significant effect on the distribution of direct cash assistance. Likewise, community participation has a positive and significant effect on the distribution of direct cash assistance. Simultaneously, both the variables of village fund management and community participation have a significant positive effect on the distribution of direct cash assistance to villages in Lolayan District, Bolaang Mongondow Regency. The R squere value obtained shows a strong relationship between independent variables and dependent variables in this study.

Analysis of SWOT-Based Employee Performance Measurement in Public Services at SAMSAT Gorontalo City Sri Intan Aprilia; Lukman Pakaya; Ayu Rakhma Wuryandini
Majapahit Journal of Islamic Finance and Management Vol. 6 No. 2 (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.v6i2.1111

This study aims to find out a SWOT analysis in measuring the performance of Gorontalo City SAMSAT employees in providing public services. The study used a quantitative approach with a sample of 39 service employees and 12 taxpayers. Data were collected through observation, interviews, documentation, and questionnaires, and analyzed using descriptive analysis, IFAS, EFAS, and SWOT. The results of the study show that both from the perspective of employees and taxpayers, the position of SAMSAT Gorontalo City is in Quadrant I (Aggressive), which reflects strong internal strength, large external opportunities, and a high level of taxpayer trust and satisfaction with service quality. The recommended strategies include optimizing service digitization, increasing human resource capacity, strengthening complaint mechanisms, and improving employees' technical competencies to realize effective, accountable, and sustainable public services.

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

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.

PENGARUH PENDAPATAN ASLI DESA DAN ALOKASI DANA DESA TERHADAP BELANJA DESA (Studi Kasus Kecamatan Kabila Bone Kabupaten Bone Bolango) Ni Ketut Raka; Sahmin Noholo; Lukman Pakaya
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

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.

Title

Found 72 Documents
Search

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Title Search

Found 72 Documents Search

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Title

Found 72 Documents
Search