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All Journal Journal of Economics, Business, & Accountancy Ventura SEIKO : Journal of Management & Business Jambura Accounting Review JSAP : Journal Syariah and Accounting Public GANESHA: Jurnal Pengabdian Masyarakat Assets : Jurnal Ilmiah Ilmu Akuntansi, Keuangan dan Pajak JAMBURA: JURNAL ILMIAH MANAJEMEN DAN BISNIS Paradoks : Jurnal Ilmu Ekonomi Mopolayio : Jurnal Pengabdian Ekonomi Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Jurnal Mahasiswa Akuntansi JER International Journal of Business and Quality Research Multidisciplinary Indonesian Center Journal Journal of Ekonomics, Finance, and Management Studies
Hiola, Yustina
Universitas Negeri Gorontalo
Religion Agriculture, Biological Sciences & Forestry Humanities Civil Engineering, Building, Construction & Architecture Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Engineering Industrial & Manufacturing Engineering Social Sciences Other

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Journal : JSAP : Journal Syariah and Accounting Public

 1 
Transparansi Pengelolaan Keuangan di Desa Boroko Kecamatan Kaidipang Kabupaten Bolaang Mongondow Utara yustina hiola
JSAP : Journal Syariah and Accounting Public Vol 1, No 1 (2018): Juli 2018
Publisher : Program Studi Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31314/jsap.1.1.40-51.2018

Abstract

Yustina Hiola 2018 Penelitian ini dilakukan di kantor desa Boroko. Tujuan dari penelitian ini adalah 1) untuk mengetahui transparansi terhadap pengelolaan keuangan di desa Boroko kecamatan Kaidipang kabupaten Bolaang Mongondow Utara, 2) Faktor-faktor yang dihadapi pemerintah desa dalam pengelolaan keuangan, 3) Upaya yang dilakukan pemerintah desa untuk meningkatkan prinsip partisipatif dan responsive serta pelaksanaan pengelolaan keuangan yang transparan. Hasil penelitian ini menunjukkan bahwa 1) pertanggung jawaban keuangan di desa Boroko sudah berjalan dengan baik dan telah melaksanakan konsep pembangunan pasrtisipatif masyarakat desa, 2) Faktor-faktor penghambat dalam pengelolaan keuangan di desa Boroko kecamatan kaidipang kabupaten Bolaang Mongondow Utara  yakni kompetensi sumber daya manusia 3) Untuk meningkatkan keberhasilan pengelolaan keuangan di Desa Boroko perlu dilakukan langkah-langkah: Pelatihan bagi Perangkat desa selaku Tim Pelaksana desa tentang manajemen dan administrasi pengelolaan keuangan desa, Penyediaan sarana yang memadai, Dilakukan monitoring dan evaluasi secara berkelanjutan untuk memperbaiki kinerja disemua sisi baik fisik, teknis, maupun administrasi.
Efektifitas Pengelolaan Bantuan Modal Usaha Masyarakat Nelayan Didesa Bubaa Kecamatan Paguyaman Pantai Kabupaten Boalemo yustina hiola
JSAP : Journal Syariah and Accounting Public Vol 1, No 2 (2018): Desember 2018
Publisher : Program Studi Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31314/jsap.1.2.35-46.2018

Abstract

This reseaerch was conducted at Bubaa Village, PaguyamanPantaiSubdistrictBoalemo Regency. The objective of the research is measure the extent of effectiveness of fisheries business capital assistance management at Bubaa villagePenelitian ini dilakukan di Desa Bubaa Kecamatan Paguyaman Pantai Kabupaten Boalemo. Tujuan penelitian ini adalahuntuk mengukur sejauh mana Efektivitas pengelolaan Program Bantuan Modal Usaha  Masyarakat Nelayan di Desa Bubaa
KEBERADAAN GALERI INVESTASI BURSA EFEK INDONESIAUNIVERSITAS MUHAMMADIYAH GORONTALO TERHADAP MINAT MAHASISWA DALAM BERINVESTASI Hiola, Yustina; Paris, Andika
JSAP : Journal Syariah and Accounting Public Vol 3, No 1 (2020): JULI 2020
Publisher : Program Studi Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31314/jsap.3.1.33-40.2020

Abstract

Indonesia Stock Exchange (IDX) Investment Gallery at Universitas Muhammadiyah Gorontalo is the first investment gallery in the University at Gorontalo Province. Since it was formed at the end of 2017, this investment gallery has had more than 100 stock investors. This research aimed to determine the existence of the stock exchange investment gallery at Universitas Muhammadiyah Gorontalo and its effect on the students’ investment interests. The researcher used the descriptive qualitative method. Data were collected by using a questionnaire that was distributed to 40 students of Universitas Muhammadiyah Gorontalo with two indicators, 1) understanding of galleries and 2) interest in investing. The results of the study showed that 45% or 18 respondents knew the existence of galleries, 42% or 17 respondents did not know the existence of galleries, and 13% or 5 respondents were doubtful. While the second indicator about investment interest, there were 46% or 19 respondents answered yes (interested), 33% or 13 who answered not interested, and 21% or 8 respondents were doubtful
PENGARUH RASIO KEMANDIRIAN, RASIO EFEKTIVITAS, DAN RASIO EFISIENSI TERHADAP PENDAPATAN ASLI DAERAH KABUPATEN GORONTALO Buka, Nurul Farha M.; Hiola, Yustina
JSAP : Journal Syariah and Accounting Public Vol 4, No 1 (2021): JULI 2021
Publisher : Program Studi Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31314/jsap.4.1.9-15.2021

Abstract

The research was conducted at department of regional financial and assets of Gorontalo Regency. The objective was to determine the influence of dependent variable there are independency, effectiveness, and efficiency ratio to the dependent variable, namely Original local government revenue (PAD). The method used multiple linear regressions. The results was the independence ratio, effectiveness ratio, and efficiency ratio together have a positive and significant effect, while partially the independence and effectiveness ratio have an effect on Original local government revenue where if the independence ratio and effectiveness ratio have increased, the original regional income will increase. Also, while the efficiency ratio has a negative and significant effect because when the efficiency ratio increases, local revenue will decrease. 
MODEL PENCATATAN AKUNTANSI DI BADAN USAHA MILIK KAMPUS UNIVERSITAS MUHAMMADIYAH GORONTALO Radjak, Lukfiah Irwan; Hiola, Yustina
JSAP : Journal Syariah and Accounting Public Vol 5, No 1 (2022): JULI 2022
Publisher : Program Studi Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31314/jsap.5.1.8-18.2022

Abstract

This study aims to develop a design model for accounting records in Business Entities Owned by the University of Muhammadiyah Gorontalo. The targeted output of this research is the design of a simple recording model on the University of Muhammadiyah Gorontalo Campus-Owned Enterprises and the research results can be published in local and national journals that have ISSN. This research is a qualitative research with data collection methods through observation, interviews and documentation. This research will lead to the design of an accounting record model that can be used by the University of Muhammadiyah Gorontalo Campus-Owned Enterprises in accordance with SAK EMKM which is based on the needs of routine and non-routine transactions on the entity. The results of this study indicate that BUMK UMGo is not ready to prepare its financial statements independently. Financial recording is still on a cash basis, there is no going concern analysis and has not applied the concept of a business entity. BUMK UMGo does not yet have adequate accounts receivable subsidiary ledger records, inadequate inventory records and the absence of accounting policies. BUMK UMGo is starting to be able to fix its accounting records starting by complying with the basic accounting assumptions required in SAK EMKM, namely recording transactions on an accrual basis, having going concern analysis and applying the concept of business entities. In addition, pay attention to the transaction subsidiary books, which so far have only been cash books as a control over all accounts that cannot accommodate accrual transactions.
PERANAN PENTADIO RESORT DALAM MENINGKATKAN PENDAPATAN ASLI DAERAH DI KABUPATEN GORONTALO Hiola, Yustina
JSAP : Journal Syariah and Accounting Public Vol 2, No 2 (2019): DESEMBER 2019
Publisher : Program Studi Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31314/jsap.2.2.103-112.2019

Abstract

This research aims to find out the management of pentadio resort attractions. The research method uses a qualitative type. Management of pentadio resort attractions in planning aspects is not optimal. This can be seen from the less planned arrangement of tourist attractions. Management of pentadio resort attractions in the organizing aspect is not optimal. This can be seen from the irregularities of the officers in the work such as the absence of uniformity in dress, and the many facilities that no longer function. Management of pentadio resort attractions in aspects of supervision is not optimal. This can be seen from the many tourist facilities that are not maintained anymore and just left.
Kajian Praktik Akuntansi pada Organisasi Keagamaan (Studi Fenomenologi) hiola, yustina; asdar, asdar
JSAP : Journal Syariah and Accounting Public Vol 2, No 1 (2019): Juli 2019
Publisher : Program Studi Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31314/jsap.2.1.71-86.2019

Abstract

This study aims to reveal in depth the meaning of the presence of "accounting" carried out in religious organizations. The research method used in this study is a qualitative method based on the Interpretivist Paradigm, using transcendental phenomenology as a research approach. This research reveals that in Islam the practice of accounting is known as reckoning or muhasabah which also means to record, count, account, reply, reward and various other interpretations and definitions according to the context of the accompanying sentenceStudi ini bertujuan untuk mengungkap secara mendalam makna kehadiran “akuntansi” yang dilaksanakan di organisasi keagamaan. Metode penelitian  yang digunakan  pada penelitian ini adalah metode kualitatif yang didasarkan pada Interpretivist Paradigm, dengan menggunakan fenomenologi transendental sebagai pendekatan penelitian. Penelitian ini mengungkapkan bahwa dalam Islam praktik akuntansi dikenal dengan istilah hisab atau muhasabah yang juga berarti mencatat, menghitung, mempertanggungjawabkan, balasan, pahala dan berbagai macam tafsiran dan definisi lainnya sesuai konteks kalimat yang menyertainya. 
PENGARUH KARAKTERISTIK, KOMPLEKSITAS DAN TEMUAN AUDIT TERHADAP TINGKAT PENGUNGKAPAN LAPORAN KEUANGAN PEMERINTAH DAERAH DI PROVINSI GORONTALO Hiola, Yustina; Harun, Ervina
JSAP : Journal Syariah and Accounting Public Vol 4, No 2 (2021): DESEMBER 2021
Publisher : Program Studi Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31314/jsap.4.2.89-101.2021

Abstract

The research was conducted at the Financial Audit Agency of the Republic of Indonesia, Representative of the Province of Gorontalo. The purpose of this study is to find out how the Influence of Characteristics, Complexity and Audit Findings on the Level of Disclosure of Local Government Financial Statements in Gorontalo Province. This study uses multiple linear regression where the dependent variable is the level of disclosure of local government financial statements and the independent variables are the size of the local government, regional independence, transfer income, number of regional apparatus organizations, legislative size and audit findings. From the results of research conducted partially the size of the local government has a significant effect on the level of disclosure of local government financial statements in Gorontalo Province in 2018-2020, regional independence has a significant effect on the level of Disclosure of local government financial statements in Gorontalo Province in 2018-2020, transfer income has no effect significantly to the level of disclosure of local government financial statements in Gorontalo Province in 2018-2020, the number of regional apparatus organizations did not significantly affect the level of disclosure of local government financial statements in Gorontalo Province in 2018-2020, the size of the legislature had a significant effect on the level of disclosure of local government financial statements in Gorontalo Province in 2018-2020 and audit findings have a significant effect on the level of disclosure of local government financial statements in Gorontalo Province in 2018-2020
Co-Authors Abas, Riskiyanto Aji Dedi Mulawarman Asdar Asdar Azzahra Talitha Noer Nanlohy Buka, Nurul Farha M. Cahyati, Cici Dinda Resti Umar Dirman, Dirman Gobel, Nabila Hadju, Natasya S. Harun Blongkod Harun, Ervina Hasan, Mohamad Fitri Husain, Sitti Pratiwi Istifani R. Sako Katili, Nurhaliza Lukfiah Irwan Radjak Lukfiah Irwan Radjak, Lukfiah Irwan Mahmud, Abdul Dzakir Meiling Tanriono Mentari Rizki Sawitri Pilomonu Mohamad Reyhan Permata Muliyani Mahmud Natasya S. Hadju Nilawaty Yusuf Niswatin Nurhaliza Katili Nur’Ain Amanda R. Diko Paris, Andika Permata, Mohamad Reyhan Puluhulawa, Vikran Putri, Nur Fadillah R. Sako, Istifani Rio Monoarfa Ronald S Badu Ronald S. Badu Rosidi Rosidi Rosidi Rosidi S Badu, Ronald Sahmin Noholo Siti Nur Anisa Ali Surya Handrisusanto Ahmad Tanriono, Meiling Usman, Sri Rahmiati yusuf, fitria melynsyah Zulkifli Bokiu