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All Journal Jurnal Akuntansi, Manajemen dan Ilmu Ekonomi (JASMIEN) Jurnal Muhammadiyah Manajemen Bisnis (JMMB) Dikmas: Jurnal Pendidikan Masyarakat dan Pengabdian
Abdullah, Julie
Universitas Gorontalo
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education

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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

Abstract

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.
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

Abstract

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.
Pengaruh Rasio Kemandirian Keuangan Terhadap Likuiditas dan Solvabilitas Pada Rumah Sakit Aloe Saboe Ronal Idrus; Julie Abdullah; Onong Junus; Saprudin Saprudin; Mohamad Abdul Radjak Masjhur; Mega Nurannisa Hippy
Jurnal Akuntansi, Manajemen dan Ilmu Ekonomi (Jasmien) Vol. 6 No. 2 (2026): Jurnal Akuntansi, Manajemen dan Ilmu Ekonomi (Jasmien)
Publisher : Cattleya Darmaya Fortuna

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54209/jasmien.v6i2.2511

Abstract

This study aims to analyze the effect of the financial independence ratio on liquidity and solvency at Aloe Saboe Hospital (RSAS) in Gorontalo City. As an institution implementing the Regional Public Service Agency Financial Management Pattern (PPK-BLUD), RSAS is required to improve financial performance and independence to provide top-notch public services without heavily relying on government funds. The research method used is a quantitative approach with secondary data analysis in the form of quarterly financial reports. Data analysis techniques include descriptive statistics, classical assumption tests, and hypothesis testing (t-test) using SPSS software. The results show that the independence ratio has a positive and significant effect on liquidity. This indicates that the higher the hospital's ability to generate independent revenue, The stronger the capacity to meet short-term obligations and routine operational costs, the better. Besides that, financial independence also positively affects solvency. These findings show that improving financial independence strengthens the hospital’s ability to cover all its obligations through its assets. In conclusion, financial independence is a crucial factor that determines the financial health of RSAS. Management is advised to keep optimizing BLUD’s own revenue to maintain liquidity and solvency stability for the continued delivery of healthcare services to the community.
EVALUASI EFISIENSI DAN EFEKTIVITAS PENGGUNAAN DANA SUBSIDI PADA ANGKUTAN PENYEBERANGAN PERINTIS DI WILAYAH PELABUHAN PENYEBERANGAN GORONTALO Mochdar Alhabsyi; Ilyas Lamuda; Julie Abdullah; Wahyudin Hasan
JURNAL MUHAMMADIYAH MANAJEMEN BISNIS Vol 7 No 1 (2026): Jurnal Muhammadiyah Manajemen Bisnis (JMMB)
Publisher : Universitas Muhammadiyah Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24853/jmmb.7.1.53-66

Abstract

This study evaluates the efficiency and effectiveness of the use of subsidy funds in pioneer crossing transportation in the Gorontalo Crossing Port Area. The evaluation was carried out because there were indications of an imbalance between the frequency of shipping, the number of passengers, and the amount of subsidies, so that the achievements of the program needed to be reviewed with the principle of value for money in public financial management. The research uses a descriptive-evaluative approach with data-driven financial and operational ratio analysis for the 2023–2025 period, which is strengthened through documentation, observation, and limited interviews. The results show that the use of subsidy funds is not efficient, as reflected in the ratio of operational costs to subsidies that are consistently above 1 (2023–2025) and the increase in subsidies per passenger in line with the decrease in the number of passengers. In terms of effectiveness, the cruise trip target is achieved 100% every year, but passenger achievement towards the target decreases and schedule accuracy tends to deteriorate. These findings confirm that programs are strong in the fulfillment of administrative outputs, but weak in utilization outcomes and service quality. The research recommends strengthening performance-based evaluation and improving service reliability so that subsidies are more targeted and sustainable.
Co-Authors ., Saprudin Anggita Permata Yakup Dikson junus ernikawati ernikawati Fatmawati Otoluwa Filly Veronica Wongkar Harun, Nur Istiyan Hasan, Wahyudin Ismail, Nurwita Junus, Onong Lamuda, Ilyas Mega Nurannisa Hippy Mega Nurannisa Hippy Meryanti Hasan Mochdar Alhabsyi Mohamad Abdul Radjak Masjhur Moonti, Roy Marthen Muhammad Fachri Arsjad Nirmala Sahi Novaliastuti Masiaga Nuna, Muten Paramata, Yeni Rahman, Zubaidah Rasid, Ayub Usman Ronal Idrus Roydah Gani