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All Journal JRAK: Jurnal Riset Akuntansi dan Komputerisasi Akuntansi Media Trend: Berkala Kajian Ekonomi dan Studi Pembangunan AdBispreneur 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 Jurnal Ilmiah Akuntansi Kesatuan 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 Jurnal Publikasi Ekonomi dan Akuntansi
Hasan, Wahyudin
Universitas Gorontalo
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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) 
The Effect of Earnings Management, Liquidity, and Leverage on Tax Aggressiveness Mustapa, Eka Sri Murni; Junus, Onong; Saprudin; Abdullah, Julie; Hasan, Wahyudin
Basic and Applied Accounting Research Journal Vol 4 No 2 (2024): Basic and Applied Accounting Research Journal
Publisher : Future Science

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.11594/baarj.04.02.09

Abstract

This research aims to examine the influence of Profit Management, Liquidity, Leverage on Tax Aggressiveness. This research is a type of quantitative research using secondary data. The population in this study are mining companies listed on the Indonesia Stock Exchange for the 2018-2022 period. The sample used a purposive sampling method with a total sample of 65 consisting of 13 companies. This research uses SPSS 22. Based on the results of this research, it shows that Profit Management partially has no effect on Tax Aggressiveness because managers do not use earnings management to carry out tax aggressiveness. The Liquidity Ratio partially has a negative and significant effect on Tax Aggressiveness, because a liquidity percentage of 73% means that the company has a 73% ability to pay its short-term obligations including the tax burden. The leverage ratio partially has a negative and significant effect on Tax Aggressiveness. This research found a leverage effect of 53% where a company has high debt, so the company will tend to choose to pay its debt. Simultaneously (together) the variables Profit Management, Liquidity Ratio and Leverage Ratio have a negative and significant effect on Tax Aggressiveness.
Analisis Efektivitas Pengelolahan Dana Bantuan Operasional Sekolah (BOS) Di SMA Negeri 1 Telaga Kabupaten Gorontalo Antika, Ririn; Abdullah, Julie; Hasan, Wahyudin
Jurnal Ekonomika Dan Bisnis (JEBS) Vol. 3 No. 2 (2023): Mei - Agustus
Publisher : CV. ITTC INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47233/jebs.v3i2.721

Abstract

The purpose of this study is to analyze the effectiveness of the manement of School Operational Assistance (BOS) funds. The methods used in this study are quantitative methods, data collection techniques with observation, interviews and documentation. The results of the study showed that the BOS funds at SMA Negeri 1 Telaga were evvetife because the school budget activity plan (RKAS) and budget realization are in accordance with what was previously budgeted so that it is said to be effective
Analisis Efisiensi dan Efektivitas Pengelolaan APBDes di Desa Yosonegoro, Kecamatan Limboto Barat, Kabupaten Gorontalo Mulastri Suleman; Zubaidah Rahman; Wahyudin Hasan
Jurnal Publikasi Ekonomi dan Akuntansi Vol. 5 No. 2 (2025): Mei: Jurnal Publikasi Ekonomi dan Akuntansi (JUPEA)
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51903/jupea.v5i2.3980

Abstract

This study aims to evaluate the efficiency and effectiveness of the management of the Village Revenue and Expenditure Budget (APBDesa) in Yosonegoro Village, Limboto Barat District, Gorontalo Regency, for the 2019–2023 fiscal years. The research is grounded in the strategic importance of optimal village fund management as a key instrument to promote sustainable rural development. A mixed-methods approach was employed using a case study design, combining quantitative analysis of budget realization data with qualitative insights from interviews with village officials. The findings reveal that expenditure efficiency remains relatively low, with an average efficiency ratio of 94.57%, primarily due to underutilized funds in key sectors such as MSMEs, community empowerment, and cultural programs. In contrast, revenue management performed well, with an average effectiveness ratio of 97.50%, indicating the village's ability to meet most of its revenue targets. These results suggest the need for more thorough program evaluations, increased community participation, and enhanced transparency in financial governance to strengthen fiscal accountability and ensure village development aligns with the actual needs of local residents
Analysis of Financial Performance Using the Value For Money Approach in Sidomulyo Village Boliyohuto District Hamzah, Fadilah; Hasan, Wahyudin; Bilondatu, Nikma; Junus, Onong
International Journal Of Education, Social Studies, And Management (IJESSM) Vol. 6 No. 1 (2026): The International Journal of Education, Social Studies, and Management (IJESSM)
Publisher : LPPPIPublishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52121/ijessm.v6i1.1017

Abstract

Financial Performance Analysis Using a Value-for-Money Approach in Sidomulyo Village, Boliyohuto District. (Supervised by Wahyudin Hasan as the Main Supervisor and Nikma Bilondatu as a co-supervisor). This study aims to analyze the effectiveness, efficiency, and economy of Sidomulyo Village's financial management by calculating effectiveness, efficiency, and economy ratios. The research method employed a quantitative approach, using the Village Budget Realization and the Revenue and Expenditure Budget Reports. The data analysis technique used three value-for-money ratios. The results show that the management of Sidomulyo Village Funds for 2020–2024 is very effective, but still inefficient and economical. This indicates the need to improve expenditure management to optimize it.
Co-Authors ., Saprudin Abd Mutalib, Susanti 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 Bilondatu, Nikma Biongan, Ahiar Chusnul Rofiah Dahu, Marlina Ak. Datuela, Detasya 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 Hamzah, Fadilah 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 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 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 Moonti, Roy Marthen Moonti, Roy Marthen Muhammad Fachri Arsjad Muhammad Rispan Affandi Mulastri Suleman Musran Munizu Mustapa, Eka Sri Murni 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 Rachelia Porogoi Rahman, Zubaidah Rahman, Zubaidah 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 Zulkifli Pakaya