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ANALISIS PENGELOLAAN DANA DESA Yusup, Mercy; Abdullah, Julie; Hasan, Wahyudin
JRAK (Jurnal Riset Akuntansi dan Komputerisasi Akuntansi) Vol 10 No 2 (2019): JRAK: Jurnal Riset Akuntansi dan Komputerisasi Akuntansi
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Islam 45

Penelitian ini dilakukan untuk mengetahui bagaimana proses pengelolaan keuangan dana desa di desa Dulamayo Barat, Pilohayanga, dan Pilohayanga Barat Kecamatan Telaga Kabupaten Gorontalo apakah sudah sesuai dengan Peraturan Mentri dalam Negeri Nomor 113 Tahun 2014 dengan menggunakan pengumpulan data dilakukan dengan pengamatan langsung dilapangan dan dengan wawancara. Teknik analisis data yang digunakan dalam penelitian ini adalah analisis deskriptif kualitatif. Hasil penelitian menunjukkan bahwa pengelolaan keuangan dana desa di DesaDulamayo Barat, Pilohayanga, dan Pilohayanga Barat Kecamatan Telaga Kabupaten Gorontalo belum sesuai dengan Peraturan Mentri dalam Negeri Nomor 113 Tahun 2014. Terdapat pada tahap pelaksanaan Desa Dulamayo Barat pada pasal 25 ayat 2 yaitu bendahara desa tidak menyimpan uang dalam kas desa pada jumlah tertentu dalam rangka memenuhi kebutuhan operasional pemerintah desa kemudian pasal 26 ayat 3 yaitu tidak membuat penggunaan biaya tak terduga yang harus dibuat RAB telah disahkan Kepala Desa, serta Tahap Pertanggungjawaban pada pasal 40 yaitu tidak menginformasikan penggunaan dana desa tahun 2018 kepada masyarakat hal ini terjadi karena kurangnya kemampuan sumber daya manusia serta keterbasan akses yang mereka miliki sedangkan untuk Desa Pilohayanga dan Pilohayanga Barat pasal 26 ayat 3 tidak sesuai karena tidak menggunakan biaya tak terduga.

Peta Kemampuan Keuangan Daerah Hasan, Wahyudin; Jumiyanti, Kalzum R.
JRAK: Journal of Accounting Research and Computerized Accounting Vol 12 No 1 (2021): JRAK: Jurnal Riset Akuntansi dan Komputerisasi Akuntansi
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Islam 45

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33558/10.33558/jrak.v9i2.1589

Regional autonomy makes the region be able to manage its region potential so that it will improve the aid of the community, facilitate public services, and regions given the opportunity to be able to compete to develop regions by legislation. However, the authority of regional autonomy does not necessarily make the area live independently in managing regional finance. This is the phenomenon of still high participation rates or the role of the central government in helping the regional government their managing regional finance activities through transfer funds. Therefore, this research was conduct to analyze regional financial capabilities for each region in the Province of Gorontalo considered this area has the potential of abundant natural resource wealth and has the opportunity to improve regional financial management. The analytical method are used Share and Growth analysis tools. The results showed that regional financial capabilities for each region in Gorontalo Province with a general quadrant method still in relatively evenly distributed portions. Quadrant 1 with the condition of the ideal area, which means this area is categorized by independent and potential regions, there are Gorontalo City, Gorontalo Regency, Boalemo Regency, and Bone Bolango Regency. Furthermore, there are two regions Pohuwato Regency and North Gorontalo Regency entering the quadrant 2 zone which means that the conditions are not ideal. But it needs to be underlined by this area to have the ability to develop its local potential so that the regional revenue has the opportunity to take a big role in financing total expenditure.

Analisis Pengelolaan Dana Desa Yusup, Mercy; Abdullah, Julie; Hasan, Wahyudin
JRAK: Journal of Accounting Research and Computerized Accounting Vol 10 No 2 (2019): JRAK: Jurnal Riset Akuntansi dan Komputerisasi Akuntansi
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Islam 45

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33558/jrak.v10i2.1753

Penelitian ini dilakukan untuk mengetahui bagaimana proses pengelolaan keuangan dana desa di desa Dulamayo Barat, Pilohayanga, dan Pilohayanga Barat Kecamatan Telaga Kabupaten Gorontalo apakah sudah sesuai dengan Peraturan Mentri dalam Negeri Nomor 113 Tahun 2014 dengan menggunakan pengumpulan data dilakukan dengan pengamatan langsung dilapangan dan dengan wawancara. Teknik analisis data yang digunakan dalam penelitian ini adalah analisis deskriptif kualitatif. Hasil penelitian menunjukkan bahwa pengelolaan keuangan dana desa di DesaDulamayo Barat, Pilohayanga, dan Pilohayanga Barat Kecamatan Telaga Kabupaten Gorontalo belum sesuai dengan Peraturan Mentri dalam Negeri Nomor 113 Tahun 2014. Terdapat pada tahap pelaksanaan Desa Dulamayo Barat pada pasal 25 ayat 2 yaitu bendahara desa tidak menyimpan uang dalam kas desa pada jumlah tertentu dalam rangka memenuhi kebutuhan operasional pemerintah desa kemudian pasal 26 ayat 3 yaitu tidak membuat penggunaan biaya tak terduga yang harus dibuat RAB telah disahkan Kepala Desa, serta Tahap Pertanggungjawaban pada pasal 40 yaitu tidak menginformasikan penggunaan dana desa tahun 2018 kepada masyarakat hal ini terjadi karena kurangnya kemampuan sumber daya manusia serta keterbasan akses yang mereka miliki sedangkan untuk Desa Pilohayanga dan Pilohayanga Barat pasal 26 ayat 3 tidak sesuai karena tidak menggunakan biaya tak terduga.

Peta Kemampuan Keuangan Daerah Hasan, Wahyudin; Jumiyanti, Kalzum R.
JRAK: Journal of Accounting Research and Computerized Accounting Vol 12 No 1 (2021): JRAK: Jurnal Riset Akuntansi dan Komputerisasi Akuntansi
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Islam 45

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33558/jrak.v12i1.2350

Regional autonomy makes the region be able to manage its region potential so that it will improve the aid of the community, facilitate public services, and regions given the opportunity to be able to compete to develop regions by legislation. However, the authority of regional autonomy does not necessarily make the area live independently in managing regional finance. This is the phenomenon of still high participation rates or the role of the central government in helping the regional government their managing regional finance activities through transfer funds. Therefore, this research was conduct to analyze regional financial capabilities for each region in the Province of Gorontalo considered this area has the potential of abundant natural resource wealth and has the opportunity to improve regional financial management. The analytical method are used Share and Growth analysis tools. The results showed that regional financial capabilities for each region in Gorontalo Province with a general quadrant method still in relatively evenly distributed portions. Quadrant 1 with the condition of the ideal area, which means this area is categorized by independent and potential regions, there are Gorontalo City, Gorontalo Regency, Boalemo Regency, and Bone Bolango Regency. Furthermore, there are two regions Pohuwato Regency and North Gorontalo Regency entering the quadrant 2 zone which means that the conditions are not ideal. But it needs to be underlined by this area to have the ability to develop its local potential so that the regional revenue has the opportunity to take a big role in financing total expenditure.

INKUBATOR BISNIS : STRATEGI UNTUK MENINGKATKAN KAPASITAS UKM BERBASIS MAKANAN DI KABUPATEN GORONTALO Atika Puspita Marzaman; Wahyudin Hasan
AdBispreneur : Jurnal Pemikiran dan Penelitian Administrasi Bisnis dan Kewirausahaan Vol 5, No 2 (2020): AdBispreneur : Jurnal Pemikiran dan Penelitian Administrasi Bisnis dan Kewirausa
Publisher : Departemen Ilmu Administrasi Bisnis, Fakultas Ilmu Sosial dan Ilmu Politik, UNPAD

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24198/adbispreneur.v5i2.28570

The purpose of this study was to analyze the capacity building of food-based SMEs through the incubator business model. The research method used is a qualitative method. Data collection was carried out through interviews, discussions and literature reviews. Furthermore, the collected data will be analyzed with the strengths, weaknesses, opportunities and challenges of developing an incubator business model for food-based SMEs in Gorontalo District. From this research it can be found that Gorontalo District has enormous food potential which should be accompanied by development of the downstream sector through food-based SMEs. The incubator business model with the Out Wall concept is an effective model that can be used to increase the capacity of food-based SMEs in Gorontalo District. Through this model, SMEs will receive incubation services at their respective locations which include 7S (space, shared office facilities, services, support, skills decelopment, seed capital and synergy). This incubation model is designed so that food-based SMEs will be able to map their potential and develop businesses which in turn will have a positive impact on regional economic development. Tujuan penelitian ini adalah untuk mengkaji mengenai peningkatan kapasitas UKM berbasis makanan melalui pengembangan model inkubator bisnis. Metode penelitian yang digunakan adalah metode kualitatif. Pengumpulan data dilakukan melalui wawancara, diskusi dan kajian pustaka. Selanjutnya, data yang terkumpul akan dianalisis dengan menelusuri keunggulan, kelemahan, peluang dan tantangan pengembangan model inkubator bisnis untuk UKM berbasis makanan di Kabupaten Gorontalo. Dari penelitian ini dapat diperoleh bahwa Kabupaten Gorontalo memiliki potensi pangan yang sangat besar yang sepatutnya diiringi dengan pengembangan sektor hilir melalui UKM berbasis makanan. Model inkubator bisnis dengan konsep Out Wall merupakan salah satu model efektif yang dapat digunakan untuk meningkatkan kapasitas UKM berbasis bahan pangan di Kabupaten Gorontalo. Melalui model ini, UKM akan memperoleh layanan inkubasi di lokasinya masing-masing yang mencakup 7 S (space, shared office facilities, service, support, skill decelopment, seed capital dan sinergy). Model inkubasi ini dirancang agar UKM berbasis makanan akan mampu memetakan potensi dan mengembangkan bisnis yang selanjutnya akan berdampak positif bagi pengembangan ekonomi daerah.

ICOR Analysis of Gorontalo Province Kalzum r Jumiyanti; Wahyudin Hasan
MediaTrend Vol 16, No 2 (2021): OKTOBER
Publisher : Trunojoyo University of Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21107/mediatrend.v16i2.10305

Investment plays an important role as one of the regional economic drivers. Likewise, a various development success is determined by the quality of planning and accurate data. In general, the development planning is highly specified by an ability to provide financing sources scenario where one of which is investment as it is impactful in increasing economic growth rate and community welfare level intended.This research aims at determining ICOR value and investment needs estimate in Gorontalo Province and at determining sectors with a higher or lower capital productivity in Gorontalo Province. The research employs ICOR analysis to measure certain amount as a comparison between growth of capital (investment) with production. Through these indicators, the economic development planners can determine investments needed to increase the economy in compliance with the predetermined target. The research findings reveal that: 1) ICOR value from 2018 to 2020 is 0.29 on average and it is impacted by annual capital change (∆K) and output change (∆Y), 2) food industry sector in Gorontalo Province indicates a sufficiently low value of ICOR, and it is good due to the economic runs efficiently. Meanwhile, the chemistry and pharmacy industry sector shows massive capital productivity where a higher value of ICOR indicates capital-intensive technology use. Also, an ICOR-based sectoral investment projection signifies that the researchers set top three of future leading sectors in 2025 for investment projection in Gorontalo. They are food and plantation crops; trade and repair; and construction, 3) a stay-at-home policy urged by the government during the covid-19 pandemic has led to a significant change in community’s consumption style for basic needs such as water, electricity, gas, food, and medication.

Sosialisasi Pengelolaan Keuangan Desa Ilyas Lamuda; Julie Abdullah; Wahyudin Hasan; Zubaidah Rahman
Dikmas: Jurnal Pendidikan Masyarakat dan Pengabdian Vol 2, No 1 (2022): March
Publisher : Magister Pendidikan Nonformal Pascasarjana Universitas Negeri Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37905/dikmas.2.1.41-48.2022

Undang-undang Nomor 6 Tahun 2014 mengamanahkan agar pemerintah desa bisa mandiri dalam mengelola sistem pemerintahannya. Dalam perjalanannya, UU Desa memberi perubahan cukup signifikan terhadap pembangunan desa. Namun juga tidak dapat dipungkiri, banyak kepala desa beserta aparat desa yang mendapat sorotan disebabkan gagal mengemban amanah UU Desa ini. Penyebabnya karena belum memahami aturan serta rendahnya kualitas sumber daya manusia yang mengelola keuangan desa. Tujuan penyelenggaraan kegiatan ini untuk mengedukasi dan memberikan pengetahuan yang memadai kepada aparat desa dalam mengelola keuangan desa. Metode yang digunakan yakni pemberian teori, tanya jawab serta pendampingan langsung. Dari pelaksanaan kegiatan diperoleh hasil bahwa peserta memperoleh pemahaman tentang pengelolaan keuangan desa serta memberikan solusi atas permasalahan yang dihadapi.

Metode Penyusutan Mesin Produksi Dan Pengaruhnya Terhadap Biaya Overhead Pabrik Wahyudin Hasan; Yopin Lamatenggo
Gorontalo Accounting Journal Volume 1 Nomor 2 October 2018
Publisher : Universitas Gorontalo

Fixed assets have a direct relationship with production processes such as machinery and factory buildings to generate future income for the company. This study aims to determine the shrinkage of the machine whether it is in accordance with accounting standards and to determine the effect of depreciation on the company's factory overhead costs which are measured using the method of working hours and methods of production.From the results of the study showed that PT Tri Jaya Tangguh still uses a straight-line method whose depreciation value is fixed every year and is not affected by the results / output produced while if using the working hours method and the method of production, the depreciation value will change every period and its depreciation will affect the company's factory overhead costs.

Penyuluhan Hukum, Kesehatan Dan Kewirausahaan Di Desa Motinelo Kecamatan Tabongo Kabupaten Gorontalo Dikson Junus; Roy Marthen Moonti; Ilyas Lamuda; Nurwita Ismail; Muten Nuna; Yeni Paramata; Ayub Usman Rasid; Wahyudin Hasan; Julie Abdullah; Ernikawati Ernikawati; Nur Istiyan Harun; Muhammad Fachri Arsjad; Nirmala Sahi
Dikmas: Jurnal Pendidikan Masyarakat dan Pengabdian Vol 2, No 3 (2022): September
Publisher : Magister Pendidikan Nonformal Pascasarjana Universitas Negeri Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37905/dikmas.2.3.817-822.2022

Salah satu upaya untuk meningkatkan derajat masyarakat ditengah kehidupan bersosial adalah dengan memberikan pemahaman dan kesadaran untuk menerapkan kepatuhan terhadap aspek-aspek yang berlaku ditengah masyarakat. Pada penyelenggaraan kegiatan pengabdian ini yakni masyarakat dibekali pengetahuan, pemahaman serta kesadaran tentang tiga aspek yakni aspek hukum, aspek kesehatan dan kewirausahaan. Metode yang digunakan yakni pemberian teori dan tanya jawab langsung. Hasil dari kegiatan ini yakni adanya peningkatan pengetahuan individu maupun kelompok masyarakat tentang kesadaran hukum, pentingnya menerapkan pola hidup bersih, serta antusias masyarakat untuk mau memulai berwirausaha.

Pemanfaatan Buah Mangrove Menjadi Kopi Mangrove di Kecamatan Anggrek Kabupaten Gorontalo Utara Wahyudin Hasan; Afdal S. Hatta; Gamar Sri Wahyuningsi Winowoda; Moh Rizal A. Pontoh; Aditya Putri Mayasari Pakaya; Fransiska Nteseo; Nurindah Thalib; Yulinda Djalilu; Zulkifli Pakaya; Ryan Ishak; Rachelia Porogoi
Dikmas: Jurnal Pendidikan Masyarakat dan Pengabdian Vol 2, No 3 (2022): September
Publisher : Magister Pendidikan Nonformal Pascasarjana Universitas Negeri Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37905/dikmas.2.3.801-806.2022

Mangrove forests have a high value for the lives of coastal communities. Efforts to utilize the mangrove forest certainly need adequate knowledge so that the sustainability and existence of the mangrove forest is maintained. The purpose of this activity is to educate and provide knowledge to the community about utilizing mangrove fruit in mangrove coffee. The method used is to present theories about the stages of making mangrove coffee and direct questions and answers. From the implementation of the activity, it was found that the participants gained an understanding of processing mangrove fruit into mangrove coffee. It is hoped that this product will become an added value for the community around the coast in the Anggrek District, North Gorontalo Regency.Hutan mangrove memiliki nilai manfaat yang tinggi bagi kehidupan masyarakat pesisir. Upaya pemanfaatan ekosistem hutan mangrove tersebut tentu perlu pengetahuan yang memadai agar kelestarian dan keberadaan hutan mangrove tetap terjaga. Tujuan penyelenggaraan kegiatan ini untuk mengedukasi dan memberikan pengetahuan kepada masyarakat dalam memanfaatkan buah mangrove menjadi kopi mangrove. Metode yang digunakan yakni pemberian teori tentang tahapan pembuatan kopi mangrove serta tanya jawab langsung. Dari pelaksanaan kegiatan diperoleh hasil bahwa peserta memperoleh pemahaman tentang pengolahan buah mangrove menjadi kopi mangrove. Diharapkan produk ini menjadi nilai tambah bagi masyarakat sekitar pesisir pantai di Kecamatan Anggrek Kabupaten Gorontalo Utara.

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