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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) 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 Journal of Entrepreneur, Business and Management JAKBS Mopolayio : Jurnal Pengabdian Ekonomi Majapahit Journal of Islamic Finance dan Management Jurnal Pengabdian Sosial Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Ardhi: Jurnal Pengabdian dalam Negri Majapahit Journal of Islamic Finance dan Management Jurnal Mahasiswa Akuntansi Nomico PENG: Jurnal Ekonomi dan Manajemen International Journal of Economics, Management and Accounting International Journal of Economics Studies Multidisciplinary Indonesian Center Journal Atestasi : Jurnal Ilmiah Akuntansi Nomico Jurnal Pengabdian Masyarakat Indonesia Economics and Digital Business Review
Pakaya, Lukman
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A Model of Budgetary Slack in Public Sector Organizations: The Influence of Organizational Commitment and Organizational Culture With Organizational Agility as a Mediating Variable Ayu Rakhma Wuryandini; Tri Handayani Amaliah; Lukman Pakaya; Sitti Fatira Gumohung; Kiki Amelia Bilondatu
International Journal of Economics, Management and Accounting Vol. 3 No. 3 (2026): International Journal of Economics, Management and Accounting
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/ijema.v3i3.1287

Abstract

This study aims to examine the relationship between organizational commitment and organizational culture with budgetary slack, as well as to analyze the mediating role of organizational agility within Regional Government Agencies (OPD) of the Gorontalo Provincial Government. This research employed a quantitative approach using questionnaires distributed through purposive sampling. Data were collected from 48 respondents and analyzed using Partial Least Squares Structural Equation Modeling (SEM-PLS) with SmartPLS. The results show that organizational commitment has a negative but insignificant relationship with budgetary slack and does not significantly affect organizational agility. Organizational culture also has a negative and insignificant relationship with budgetary slack; however, it has a positive and significant effect on organizational agility. Meanwhile, organizational agility does not significantly influence budgetary slack and does not mediate the relationship between organizational commitment or organizational culture and budgetary slack. The findings indicate that strengthening organizational culture is important for improving organizational adaptability, although such adaptability has not yet proven effective in reducing budgetary slack. The model explains 74.6% of the variance in organizational agility, while budgetary slack is largely influenced by factors beyond this study.
Peningkatan Ekonomi Masyarakat Melalui Pelatihan Pembuatan Paving Block dari Limbah Plastik di Desa Helumo Usman Usman; Lukman Pakaya; Titi Umi Kalsum Hulopi
Jurnal Pengabdian Sosial Vol. 3 No. 11 (2026): September
Publisher : PT. Amirul Bangun Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59837/geqrz043

Abstract

Permasalahan sampah plastik masih menjadi tantangan lingkungan sekaligus sosial-ekonomi di tingkat desa. Kondisi tersebut juga ditemukan di Desa Helumo, Kecamatan Suwawa, Kabupaten Bone Bolango. Kegiatan pengabdian ini bertujuan memberikan pengetahuan dan pengalaman praktis kepada masyarakat dalam memanfaatkan limbah plastik menjadi paving block. Kegiatan melibatkan 25 peserta dan dilaksanakan melalui sosialisasi, persiapan bahan, pelatihan teknis, pendampingan pada setiap tahapan, dan evaluasi observasional. Proses pelatihan meliputi pemilahan plastik, persiapan pasir, peleburan, pencampuran berdasarkan rasio yang telah diuji sebelumnya, pencetakan, pemadatan, dan pengeringan. Hasil observasi menunjukkan peserta dapat mengikuti seluruh tahapan dengan arahan tim. Kegiatan juga memperkenalkan pencatatan sederhana dan peluang pengembangan produk sebagai kegiatan ekonomi. Karena evaluasi tidak menggunakan pre-test/post-test dan produk belum diuji secara laboratorium, hasil kegiatan tidak digunakan untuk menyatakan peningkatan kemampuan secara statistik maupun kelayakan komersial. Kegiatan lanjutan diperlukan untuk pengujian mutu, penguatan keterampilan, penyediaan alat, dan pengembangan usaha.
Implementasi Literasi Keuangan dalam Pengelolaan Keuangan Pribadi Mahasiswa Rantau Fakultas Ekonomi dan Bisnis Universitas Negeri Gorontalo Katili, Nurhaliza Katili; Pakaya, Lukman; Muzdalifah, Muzdalifah
PENG: Jurnal Ekonomi dan Manajemen Vol. 3 No. 3 (2026): Juli-September, Social Innovation and Community Participation for Inclusive and
Publisher : Teewan Journal Solutions

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62710/d0wgjd45

Abstract

Penelitian ini bertujuan mendeskripsikan implementasi literasi keuangan dalam pengelolaan keuangan pribadi mahasiswa rantau Fakultas Ekonomi dan Bisnis Universitas Negeri Gorontalo. Penelitian menggunakan pendekatan kualitatif deskriptif. Literasi keuangan mencakup financial knowledge, saving and borrowing, insurance, dan investment, sedangkan pengelolaan keuangan meliputi penggunaan dan sumber dana, manajemen risiko, serta perencanaan masa depan. Data diperoleh melalui wawancara semi terstruktur dengan 8 mahasiswa rantau angkatan 2024 dari Program Studi Akuntansi, Manajemen, Pendidikan Ekonomi, dan Ilmu Ekonomi. Analisis dilakukan melalui reduksi, penyajian, dan penarikan kesimpulan dengan triangulasi sumber dan member check. Hasil menunjukkan bahwa mahasiswa telah menerapkan literasi keuangan dalam memprioritaskan kebutuhan, mengatur dana, berhemat, dan merencanakan tujuan keuangan. Namun, penerapannya belum konsisten, terutama dalam menabung dan menyediakan dana darurat. Tantangan yang dihadapi meliputi keterbatasan dana, kebutuhan tidak terduga, dan pengaruh lingkungan sosial.
EMPOWERING COASTAL COMMUNITIES THROUGH INNOVATION IN PROCESSING MACKEREL TUNA INTO SPRING ROLLS TO INCREASE FISHERMEN'S INCOME IN OLELE VILLAGE Usman Usman; Pratiwi Husain; Titi Umi Kalsum Hulopi; Ikhlas Ul Aqmal; Lukman Pakaya
Journal of Entrepreneur, Business and Management Vol 3, No 2 (2025): Journal of Entrepreneur, Business and Management
Publisher : Entrepreneurship Undergraduate Program at Amkop Business School

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/jebm.v3i2.248

Abstract

The coastal area of Gorontalo Province has abundant marine potential, one of which is mackerel tuna. Although production is high, utilization of this catch is still dominated by fresh sales or small-scale traditional processing, which is vulnerable to price fluctuations and post-harvest deterioration. This study is motivated by the need for a strategic effort to diversify marine-based food products. The innovation of processing mackerel tuna into spring rolls was initiated as a concrete solution to increase the economic added value of coastal communities while also supporting community nutrition. The main purpose of this research and community service activity is to analyze the transformation process of mackerel tuna into a high-value spring-roll product and to evaluate its impact on coastal communities. Specifically, this study aims to identify an appropriate processing formulation and to find solutions to the challenge of the product's limited shelf life. This food technology innovation activity was carried out in Olele Village, Bone Bolango Regency, Gorontalo Province, with the active participation of coastal community groups, including housewives and local business actors. The methods used combined laboratory experiments to determine the formulation, participatory training through processing demonstrations, and descriptive surveys to assess market response. Data were collected through direct observation, structured interviews, and questionnaires completed by consumers from various groups who were the target market for this spring-roll product. The results show that the processing sequence, consisting of steaming, shredding, sauteing with local spices, and frying, successfully produced mackerel tuna spring rolls with good quality characteristics. Organoleptically, the product has a distinctive savory taste that can mask the fishy odor, making it highly preferred by children and adults. From the nutritional aspect, testing indicated that these mackerel tuna spring rolls successfully retained high protein, omega-3, and essential mineral contents, making them a healthy, nutritious snack alternative that remains affordable for the community.Keywords: food innovation, mackerel tuna, spring rolls, coastal MSMEs, Gorontalo
STRENGTHENING COASTAL COMMUNITY LIVELIHOODS THROUGH TUNA FISH NUGGET PRODUCTION TRAINING Usman Usman; Pratiwi Husain; Titi Umi Kalsum Hulopi; Ikhlas Ul Aqmal; Lukman Pakaya
Journal of Entrepreneur, Business and Management Vol 3, No 2 (2025): Journal of Entrepreneur, Business and Management
Publisher : Entrepreneurship Undergraduate Program at Amkop Business School

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/jebm.v3i2.249

Abstract

This training program aims to optimize the potential of tuna fish resources in Botutonuo Village, Kabila Bone District, Bone Bolango Regency, through the production of tuna fish nuggets as a value-added, high-nutrition processed food product. Tuna fish in Botutonuo Village is abundantly available; however, it is predominantly sold in raw or fresh form and processed traditionally, resulting in limited economic value for the local community. Through this nugget production training, participants were equipped with practical skills in tuna nugget production, covering the stages of raw material preparation, batter mixing, steaming, cutting, coating, and frying. The resulting product demonstrated excellent quality characteristics: a bright golden-yellow color, a savory aroma characteristic of tuna and blended spices, a crispy outer texture with a soft interior, and a delicious taste. The product has good nutritional value due to its protein and Omega-3 content, and is suitable for consumption by all age groups. The program also identified challenges in maintaining batter consistency and product shape uniformity, which require further refinement in ingredient composition and production techniques. Tuna fish nugget production has great potential as a small-scale business that can increase community income and support the local coastal tourism sector, particularly in the coastal area of Botutonuo Village, Kabila Bone District, Bone Bolango Regency.Keywords: Tuna Fish Nugget, Fish Processing, Coastal Community, Botutonuo Village, Food Innovation
Evaluasi Implementasi Permendagri Nomor 20 Tahun 2018 Dalam Pengelolaan Keuangan Desa Vira Annisa; Rio Monoarfa; Lukman Pakaya
Economics and Digital Business Review Vol. 4 No. 2 (2023): February - July
Publisher : Yayasan Vifada Cendikia Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/ecotal.v4i2.484

Abstract

Pengelolaan Keuangan Desa berdasarkan Peraturan Meteri Dalam Negeri Nomor 20 Tahun 2018. Tujuan dari penelitian ini yaitu untuk mengetahui kesesuaian pengelolaan keuangan desa yang di mulai dari tahap perencanaan, sampai pertanggungjawaban pada Desa Bongohulawa Kecamatan Bongomeme Kabupaten Gorontalo berdasarkan peraturan tentang pengelolaan keuangan desa. Penelitian ini merupakan penelitian Kualitatif dengan pendekatan Kualitatif deskriptif dengan metode analisis data yaitu: 1). Menggumpulkan data 2). Analisis 3). Kesimpulan. Hasil penelitian ini yaitu 1. Tahap perencanaan pada proses perencanaan sudah optimal sesuai dengan Peraturan peraturan yang berlaku, 2. Tahap Pelaksanaan pada proses pelaksanaa sudah optimal sesuai dengan Peraturan, akan tetapi masih beberapa permasalahan 3. Tahap penatausahaan pada proses penatausahaan pengelolaan keuangan desa sudah sesuai dengan Peraturan Menteri Dalam Negeri Nomor 20 Tahun 2018 4. Tahap pelaporan pada proses pelaporan pengelolaan keuangan desa belum optimal karena masih ada yang belum terlaksana sesuai dengan Peraturan. 5. Tahap peratnggungjawaban pada proses pertanggungjawaban pengelolaan keuanagan desa sudah sesuai dengan Peraturan Menteri Dalam Negeri Nomor 20 Tahun 2018. Kesimpulan sebagian besar pada pengelolaan keuangan desa di Desa Bongohulawa sudah optimal dalam penerapan yang di sesuaikan dengan Peraturan Menteri Dalam Negeri Nomor 20 Tahun 2018, Namun ada beberapa yang belum terlaksana secara optimal.
Pengaruh Budaya Organisasi dan Struktur Organisasi Terhadap Kualitas Sistem Informasi Akuntansi Pemerintah Desa di Kecamatan Kabila Bone Kabupaten Bone Bolango Mattoasi Mattoasi; Lukman Pakaya; Siti Fajrin Chairunnisa
Economics and Digital Business Review Vol. 4 No. 2 (2023): February - July
Publisher : Yayasan Vifada Cendikia Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/ecotal.v4i2.564

Abstract

This study aims to determine the effect of organizational culture and organizational structure on the quality of accounting information systems. This type of research used is a quantitative method. The data source used in this research is primary data obtained directly from respondents through questionnaires distributed to village officials in Kabila Bone District, Bone Bolango Regency. The total population in this study was 9 villages using a sampling technique so that the number of samples used was 4 villages. The results of this study show that organizational culture (X1) and organizational structure (X2) partially have a positive and significant effect on the quality of accounting information systems (Y).
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 Hartati Tuli Harun Blongkod Hulopi, Nurferadela Ikhlas Ul Aqmal Ikrayani, Ni Wayan Tika Irawati Pangat Jecklin Eman Kadek Hartana Katili, Nurhaliza Katili Kiki Amelia Bilondatu Lamba, Uci Wulandari Lasido, Fahtur Rahman Lilis Safitri Djafar Limbertus, Novita Anjelina Maluto, Pristiyani Mardiah Sikumbang 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 Muzdalifah Muzdalifah 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 Pratiwi Husain Pristiyani Maluto Rahim, Dea Rizka Fadillah Ratna Daud Rio Monoarfa Sahmin Noholo Siskawati Nur Siti Fajrin Chairunnisa Siti Pratiwi Husain Sitti Fatira Gumohung Sitti Hardiyanti Gobel Gobel Sri Intan Aprilia Sri Wahyuni Sri Wahyuni Abdullah Surya Handrisusanto Ahmad Sya’ban, Moh. Ichsanul Tangahu, Windi Sukma Titi Umi Kalsum Hulopi Titi Umi Kalsum Hulopi Tri Handayani Amaliah Usman Victorson Taruh Vira Annisa Yahya, Fatimah Zohra Yunica Rizki Pidu Yusgiantoro Yusgiantoro Zulkifli Bokiu