Article Per Year (5 Year)
p-Index From 2020 - 2025
0.408
P-Index
This Author published in this journals
All Journal Al-Buhuts (e-journal) Innovative: Journal Of Social Science Research
Mokoginta, Nurbaiti Siti Masita
Unknown Affiliation
Humanities Computer Science & IT Economics, Econometrics & Finance Law, Crime, Criminology & Criminal Justice Public Health Other

Published : 2 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 2 Documents
Search

 1 
Regulasi Dan Praktek Pengelolaan Akuntansi Desa Pada Pemerintahan Desa Otiola Kecamatan Penelo Kepulauan Kabupaten Gorntalo Utara Ilham, Ilham; Mokoginta, Nurbaiti Siti Masita
Innovative: Journal Of Social Science Research Vol. 4 No. 6 (2024): Innovative: Journal Of Social Science Research
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/innovative.v4i6.15980

Abstract

Abstrak Tujuan penelitian ini yaitu untuk menganalisa dan melihat sejauh mana Regulasi dan Praktek Pengelolaan Akuntansi Desa pada Pemerintah Desa Otiola Kecamatan Ponelo Kepulauan Kabupaten Gorontalo Utara diterapkan, adapun metode penelitian yang digunakan adalah kualititaf deskriptif dengan menggunakan teknik pengumpulan data wawancara, dan observasi, serta dokumentasi. Hasil penelitian yang berpedoman pada Peraturan Menteri Dalam Negeri Nomor 20 Tahun 2018, yang dimulai dari tahap perencanaan, pelaksanaan, penatausahaan, pelaporan dan pertanggungjawaban, menunjukkan bahwa pelaksanan praktik pengelolaan akuntansi desa di desa otiola ponelo kepulauan sendiri masih belum ideal. Dimana pada tahapan perencanaan, pelaksanaan, pelaporan sudah memenuhi aturan yang berlaku tetapi untuk tahap penatausahaan dan pertanggungjawaban diketahui masih belum sesuai dengan Permendagri Nomor 20 Tahun 2018. Kata Kunci: Regulasi, Pengelolaan Akuntansi Desa
Gotong Royong Keuangan Sosial pada Etnis Mongondow : (Kajian Terhadap Tradisi Pogogutat Suku Mongondow ) Mokoginta, Nurbaiti Siti Masita; Ilham, Ilham
Al-Buhuts Vol. 20 No. 2 (2024): 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.v20i2.5593

Abstract

The aim of this research is firstly, to find out how transactions and recording are carried out from the pogogutat tradition when viewed from the celebration organizers and celebration guests. As well as knowing whether or not there are regulations governing the pogogutat tradition from the local village government and the factors that become obstacles in its implementation. Second, it is hoped that this research can become a puzzle piece to complement existing literacy, and serve as reference material regarding social financial mutual cooperation in the form of local wisdom, especially the pogogutat tradition. The method used is a type of qualitative research with an ethnographic and legal sociology approach where researchers go into the field to carry out observations and in-depth interviews about transaction methods based on the object and time of exchange, recording, and regulations governing the implementation of this tradition. The research results showed that 1. The Pogogutat tradition in the Mongondow ethnic community in its implementation exchanges goods/food ingredients, services and money with exchange times that are not tied to time. To start/return the pogogutat there must be an invitation, then the tradition will not be carried out if the time for handing over and/or returning the pogogutat from both parties is both postponed. 2. Pogogutat recording has been around since the Mongondow ethnic community was able to read and write. 3. The pogogutat tradition in Bolaang Mongondow is regulated in Village Regulations regarding celebration parties. 4. In the pogogutat tradition there are also obstacles, namely that between people there are differences in character.
Co-Authors Ilham Ilham