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All Journal JRAK: Jurnal Riset Akuntansi dan Komputerisasi Akuntansi Media Trend: Berkala Kajian Ekonomi dan Studi Pembangunan AdBispreneur SELAPARANG: Jurnal Pengabdian Masyarakat Berkemajuan Dinamis : Journal of Islamic Management and Bussiness Gorontalo Accounting Journal Jurnal Ilmiah Akuntansi dan Bisnis Management Studies and Entrepreneurship Journal (MSEJ) International Journal of Management Progress Insan Cita Jurnal Pengabdian Kepada Masyarakat Jurnal Pengabdian kepada Masyarakat Nusantara JSAP : Journal Syariah and Accounting Public Jurnal Abdimas Bina Bangsa International Journal of Education, Social Studies, And Management (IJESSM) Dikmas: Jurnal Pendidikan Masyarakat dan Pengabdian Empowerment: Jurnal Pengabdian Masyarakat Jurnal Ekonomika Dan Bisnis Journal of Accounting Management Business and International Research Basic and Applied Accounting Research Journal International Assulta of Research and Engagement Vifada Management and Social Sciences Jurnal Publikasi Ekonomi dan Akuntansi
Hasan, Wahyudin
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Pemberdayaan Masyarakat Melalui Pengolahan Jagung Di Desa Botubilotahu Kecamatan Marisa Kabupaten Pohuwato Hasan, Wahyudin; Hanapi, Yayan; Mayang, Faqih Al-Ghazali T.; Kumay, Asmaranda; Dunggio, Sabrina; Belembele, Moh. Dimas; Syamsudin, Febriyanto; Wowor, Muhammad Rinaldy; Towana, Putriyanti; Sado, Deysi Ramadani P.; Pongoalo, Melisa Andriayanti; Datuela, Detasya; Palowa, Fidya H.
Jurnal Pengabdian kepada Masyarakat Nusantara Vol. 5 No. 4 (2024): Jurnal Pengabdian kepada Masyarakat Nusantara (JPkMN) Edisi September - Desembe
Publisher : Lembaga Dongan Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55338/jpkmn.v5i4.4203

Abstract

Corn is one of Indonesia's leading food crops with great potential, both as a food source and a functional product. In Botubilotahu Village, Marisa District, Pohuwato Regency, most corn is still sold in raw form, even though corn can be processed into various products, one of which is corn chips. Although corn chips are already known, their distribution is limited to a local scale. The Community Service Program in this village aims to empower the community, especially housewives, by utilizing corn to make corn chips as a healthy snack alternative. This program involves socialization, training, and product marketing, with the necessary equipment and raw materials provided. It is hoped that processing corn into chips can increase the selling value of corn and improve the welfare of the local community
Faktor-faktor Yang Mempengaruhi Penyusunan Anggaran Berbasis Kinerja di Pemerintah Provinsi Gorontalo Hasan, Wahyudin
Gorontalo Accounting Journal Volume 1 Number 1 April 2018
Publisher : Universitas Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (283.301 KB) | DOI: 10.32662/gaj.v1i1.67

Abstract

This study aims to describe the factors that influence the performance-based budgeting Gorontalo provincial government by using descriptive research method approach. As for the background of this research is with the issuance of Law No. 17 of 2003 on State Finance which includes a variety of fundamental changes in the approach to budgeting. Such changes would require the support system that is more responsive budgeting, which could facilitate efforts to meet society's demands for improved government performance in the areas of development, quality of service and efficiency of resource utilization.Seeing the conditions in local and central government and supported by the applicable rules then it should budgeting system in Indonesia is still input-based budgeting system was replaced with that is able to respond to those changes. In its place is the State Budget Based on Job Performance or term that is more commonly used is the Performance-Based Budgeting. The process of drafting and targets to be achieved from performance-based budgeting system illustrates the opportunity for the regions to develop vision and mission and realize the wishes and expectations of society in accordance with the potential of the area in question.
Perencanaan dan Penganggaran Responsif Gender terhadap Efektivitas Pelaksanaan Anggaran Organisasi Perangkat Daerah Luawo, Vera Vebrianti; Saprudin, Saprudin; Junus, Onong; Hasan, Wahyudin
Gorontalo Accounting Journal Volume 8 Number 1 April 2025
Publisher : Universitas Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32662/gaj.v8i1.4466

Abstract

This study aims to analyze the effect of Gender-Responsive Planning and Budgeting on the effectiveness of budget implementation in Regional Government Organizations (OPD) in Gorontalo Regency. Involving 64 respondents from 32 OPDs and using multiple regression analysis, the results show that Gender-Responsive Planning does not have a significant effect due to the mismatch between budget realization and the planned targets. In contrast, Gender-Responsive Budgeting has a significant effect; however, limited budget allocations, particularly the decrease in General Allocation Funds (DAU), hinder gender equality programs. Therefore, the Inspectorate’s supervision is essential to ensure consistency between planning, budgeting, and budget implementation.
Tingkat Ketergantungan Keuangan Daerah Abdullah, Julie; Hasan, Wahyudin
Gorontalo Accounting Journal Volume 5 Nomor 2 October 2022
Publisher : Universitas Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32662/gaj.v5i2.2414

Abstract

The purpose of writing this article is to determine the level of regional financial dependence in the North Bolaang Mongondow Regency using the method of financial ratio analysis.  The results showed that over 5 years the government of North Bolaang Mongondow Regency relied heavily on transfer funds from external parties to finance regional expenditures with an average percentage of financial dependence of 93.29 percent.  This high percentage rate shows that the contribution of local original income to the total regional income of the North Bolaang Mongondow Regency is still minimal.
Sistem Akuntansi Pemberian Kredit Agunan Rumah Dalam Mendukung Pengendalian Internal Pemberian Kredit Dera, Firman; Masiaga, Novaliastuti; Rahman, Zubaidah; Hasan, Wahyudin
Gorontalo Accounting Journal Volume 7 Nomor 1 April 2024
Publisher : Universitas Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32662/gaj.v7i1.3435

Abstract

This research aims to explain and analyze how the Accounting System for Providing Home Collateral Credit at PT. Bank Tabungan Negara, Tbk Gorontalo Branch Office. The method used in the research is a qualitative descriptive review. PT. Bank Tabungan Negara, Tbk Gorontalo Branch Office has implemented an accounting system for granting home mortgage credit  well and meets the internal control elements and is in accordance with established standards, and is supported by an E-Loan system which can provide convenience in the credit granting process and more effective and efficient credit decision making from the credit granting system.
Penyusutan Aset Tetap Kenderaan Bermotor Abdullah, Julie; Hasan, Wahyudin; Djarangkala, Azwar
Gorontalo Accounting Journal Volume 4 Nomor 2 October 2021
Publisher : Universitas Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (295.612 KB) | DOI: 10.32662/gaj.v4i2.1786

Abstract

Fixed assets of motorized vehicles have a relatively short useful life compared assets such as structures and buildings. Besides from that, this object is very prone to loss, damage, and constant depreciation. To minimize the risk in estimating depreciation of fixed assets on a time frame scale, good asset plan is necessary. The goal of this article is to find out which Bone Bolango Regency Financial and Asset Management Agency manages the depreciation of motorized vehicle in the financial statements. The analysis tool use the straight-line method to assess fixed assets, as well as the method used is quantitative descriptive, the aim of obtaining an objective picture of the implementation of depreciation of fixed assets in accordance with Government Regulation Number 71 of 2010 based on financial statement data period 2020. From the results of the research showed that In the activity of determining the value of BPKAD Bone Bolango district not yet in accordance with Government Accounting Standards No. 07 contained in Government Regulation Number 71 of 2010 concerning Government Accounting Standards. In principles of the accounting activity of depreciation of assets, primarily motorized vehicles, the activity of determining the useful life of assets and the depreciation of assets calculation activities of institutional motorized vehicle assets has matched PSAP number 7.
Pengaruh Intellectual Capital dan Ukuran Perusahaan Terhadap Profitabilitas Perbankan di Bursa Efek Indonesia Ishak, Sucindah; Abdullah, Julie; Saprudin, Saprudin; Hasan, Wahyudin
Jurnal Ilmiah Akuntansi & Bisnis Vol 9 No 1 (2024)
Publisher : Universitas Pendidikan Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38043/jiab.v9i1.5108

Abstract

Penelitian ini bertujuan untuk mengkaji pengaruh intelectual capital dan ukuran perusahaan terhadap profitabilitas pada perusahaan perbankan yang terdaftar di Bursa Efek Indonesia. Perusahaan besar memiliki stabilitas kinerja yang lebih baik dan kemampuan menghasilkan profitabilitas yang tinggi, sementara intellectual capital berfungsi sebagai aset tak berwujud yang meningkatkan daya saing dan kinerja perusahaan. Data penelitian menunjukkan bahwa beberapa perusahaan mengalami penurunan laba bersih yang signifikan selama periode 2019-2022, terutama akibat pandemi Covid-19. Penelitian ini menggunakan model regresi untuk menguji pengaruh variabel independent terhadap variabel dependent. Berdasarkan analisis, ditemukan bahwa secara parsial intellectual capital dan ukuran perusahaan keduanya memiliki pengaruh positif dan signifikan terhadap profitabilitas. Intellectual capital menjadi indikator objektif untuk menilai keberhasilan bisnis dan kemampuan perusahaan dalam menghasilkan profit, sementara perusahaan dengan ukuran lebih besar cenderung memiliki kinerja yang lebih baik dan profit lebih tinggi. Secara simultan, kedua variabel ini memberikan kontribusi signifikan terhadap profitabilitas, menunjukkan pentingnya intellectual capital dan ukuran perusahaan dalam meningkatkan kinerja finansial.
Pelatihan Pembuatan “Kelapa Renyah” Bagi Kelompok Usaha Desa Mutiara Laut Kecamatan Tomilito Kasim, Ramdan; Ichsan, Ilyas; Hasan, Wahyudin; Harun, Nur Istiyan
Insan Cita : Jurnal Pengabdian Kepada Masyarakat Vol 2, No 2 (2020): Agustus 2020 - Insan Cita Jurnal Pengabdian Kepada Masyarakat
Publisher : Universitas Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (627.662 KB) | DOI: 10.32662/insancita.v2i2.1136

Abstract

Mutiara Laut sebagai salah satu desa yang terdapat di kabupaten Gorontalo Utara yang memiliki banyak sekali potensi sumberaya alam, diantaranya adalah melimpahnya ikan-ikan segar dengan berbagai spesies dan buah kelapa. Permasalahan yang dihadapi oleh masyarakat yang tinggal di desa Mutiara Laut yaitu minimnya pengetahuan tentang pengelolaan sumber daya alam yang dimiliki. Berdasarkan hal tersebut maka perlu dilakukan pelatihan pengelolaan potensi alam yang dimiliki. Solusi yang ditawarkan adalah pelatihan pembuatan kelapa renyah. Tawaran solusi tersebut di uraikan dalam 3 tahapan yaitu, sosialisasi, pembentukan kelompok dan pelatihan pembuatan kelapa renyah. Hasil yang di dapatkan dari kegiatan ini adalah terbentuknya UMKM dan tindak lanjut dari pemerintah kabupaten Gorontalo Utara.
Keripik Daun Singkong Sebagai Arternatif Usaha di Desa Mootilango Kecamatan Anggrek Kabupaten Gorontalo Utara Hasan, Wahyudin; Hilala, Abdul Muis; Abdullah, Julie; Moonti, Roy Marthen; Ernikawati, Ernikawati; Ismail, Nurwita; Rasid, Ayub Usman; Novriansyah, Mohammad Arif; Gani, Roydah; Biongan, Ahiar; Ishak, Olfin; Harun, Nur Istiyan; Pauweni, Lisna; Yakup, Anggita Permata; Rahman, Zubaidah; Olii, Muhammad Umsini Putra; Nuna, Muten; Paramata, Yeni; Kodai, Dince A; Pido, Rivaldo
Insan Cita : Jurnal Pengabdian Kepada Masyarakat Vol 4, No 2 (2022): Agustus 2022 - Insan Cita : Jurnal Pengabdian Kepada Masyarakat
Publisher : Universitas Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (419.262 KB) | DOI: 10.32662/insancita.v4i2.2366

Abstract

Tujuan pengabdian ini yakni untuk memberikan pelatihan dan pendampingan kepada kelompok masyarakat tentang mengolah tanaman singkong menjadi keripik daun singkong. Metode yang digunakan yakni pendekatan langsung kepada masyarakat dan mengundang masyarakat untuk mengikuti sosialisasi pembuatan keripik daun singkong. Hasil pelaksanaan pengabdian yakni kelompok masyarakat mendapatkan pengalaman dan informasi baru tentang bagaimana mengolah tanaman lokal menjadi olahan yang memiliki nilai ekonomis. Harapannya dengan kegiatan pengabdian ini maka tercipta kesadaran masyarakat untuk berinovasi memanfaatkan tanaman lokal sebagai alternatif usaha dan dengan usaha tersebut dapat meningkatkan penghasilan tambahan bagi masyarakat
Pendampingan Pembuatan VCO (Virgin Coconut Oil) di Desa Lelato Kec. Sumalata Kab. Gorontalo Utara Novriansyah, Moh Arif; Harun, Nur Istiyan; Jumiyanti, Kalzum R; Hasan, Wahyudin; Alamri, Annisa Rizqa
Insan Cita : Jurnal Pengabdian Kepada Masyarakat Vol 2, No 2 (2020): Agustus 2020 - Insan Cita Jurnal Pengabdian Kepada Masyarakat
Publisher : Universitas Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (407.144 KB) | DOI: 10.32662/insancita.v2i2.1138

Abstract

VCO merupakan minyak kelapa murni yang berasal dari buah kelapa tua segar yang diolah secara sederhana tanpa proses pemutihan dan hidrogenasi. VCO tergolong ke dalam minyak yang tahan terhadap panas, cahaya, oksigen dan proses degradasi, karena struktur kimianya tidak mengandung ikatan ganda. Desa Lelato merupakan salah satu desa yang terletak di Kecamatan Sumalata Kabupaten Gorontalo Utara Provinsi Gorontalo yang sebagian besar masyarakatnya bekerja sebagai petani dan pekebun. Salah satu tanaman perkebunan yang banyak dibudidayakan adalah kelapa, namun selama ini hasil kelapa hanya di jadikan sebagai kopra dan harga kopra saat ini turun drastis yakni 400.000 per 100 kilogram, sehingga tidak mampu menutupi biaya yang di keluarkan pada proses panen sampai pada tahapan kopra siap jual. Saat ini masyarakat Desa Lelato memilih untuk menjual kelapa dalam bentuk mentah dikarenakan jika di olah menjadi kopra maka pihak pekebun/ petani akan mengalami kerugian. Menjual kelapa mentah menjadi pilihan masyarakat karena masyarakat desa Lelato belum memahami cara mengelolah kelapa untuk menjadi sebuah produk yang memiliki nilai jual tinggi. Tujuan pendampingan pembuatan VCO adalah memberikan solusi terhadap masalah yang dihadapi oleh masyarakat desa Lelato. Metode  pelaksanaan kegiatan adalah;1) Sosialisasi, 2) Pendampingan pembuatan VCO, pengemasan produk dan pemasaran.  Kata kunci : Lelato, Kelompok Bugenvil, VCO (Virgin Coconut Oil) 
Co-Authors ., Saprudin Abdul, Elfis Mus Abdullah, Julie Abdullah, Julie Aditya Putri Mayasari Pakaya Afdal S. Hatta Alamri, Annisa Rizqa Anggita Permata Yakup Antika, Ririn Asfahani Asfahani Atika Puspita Marzaman Belembele, Moh. Dimas Biongan, Ahiar Chusnul Rofiah Dahu, Marlina Ak. Datuela, Detasya Dewi Walahe Dian Puspaningrum Dikson junus Djarangkala, Azwar Dunggio, Sabrina Durya, Ngurah Pandji Mertha Agung Dwi Budi Srisulistiowati ernikawati ernikawati ernikawati, ernikawati Firman Dera Fransiska Nteseo Gamar Sri Wahyuningsi Winowoda Gani, Roydah Hanapi, Yayan Harfiahani Indah Rakhma Ningtyas Harun, Nur Istiyan Harun, Nur Istiyan Hasan, Meryanti Hilala, Abdul Muis Ibrahim, Ismail A Ibrahim, Meimoon Ichsan, Ilyas Idrus Usu Ishak, Sucindah Ismail, Nurwita Julie Abdullah Julie Abdullah Jumiyanti, Kalzum R Jumiyanti, Kalzum R. Junus, Onong Kalzum R Jumiyanti Karundeng, Deby Rita Kasim, Ramdan Kodai, Dince A Kumay, Asmaranda Laia, Roslina Lamuda, Ilyas Liyanti Polapa Luawo, Vera Vebrianti Masiaga, Novaliastuti Mayang, Faqih Al-Ghazali T. Meryanti Hasan Modamba, Widya Moh Farhan Ooktafian Moh Rizal A. Pontoh Moh. Arif Novriansyah Moh. Rolli Paramata Mohamad Abdul Radjak Masjhur Moonti, Roy Marthen Moonti, Roy Marthen Muhammad Fachri Arsjad Muhammad Rispan Affandi Mulastri Suleman Musran Munizu Mustapa, Eka Sri Murni Nikma Bilondatu Nikma Bilondatu Nirmala Sahi Novaliastuti Masiaga Novriansyah, Mohammad Arif Nuna, Muten Nurindah Thalib Olfin Ishak Olii, Muhammad Umsini Putra Palowa, Fidya H. Paramata, Yeni Paramata, Yeni Pauweni, Lisna Pido, Rivaldo Pongoalo, Melisa Andriayanti R. Jumiyanti, Kalzum Rachelia Porogoi Rahman, Zubaidah Rahman, Zubaidah Rais Dera Pua Rawi Rasid, Ayub Usman Rasid, Ayub Usman Ririn Antika RR. Ella Evrita Hestiandari Ryan Ishak Sado, Deysi Ramadani P. Sandag, Eltie Christi Saprudin Saprudin . Saprudin Saprudin, Saprudin Shifa, Mutiara Sitorus, Friska Darnawaty Sufyati HS Syamsudin, Febriyanto Towana, Putriyanti Umar, Reply Jusuf Wowor, Muhammad Rinaldy Yopin Lamatenggo Yulinda Djalilu Yusuf, Nurdin Yusup, Mercy Zubaidah Rahman Zubaidah Rahman Zulkifli Pakaya