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All Journal Journal of Economics, Business, & Accountancy Ventura SEIKO : Journal of Management & Business 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 Jurnal Mahasiswa Akuntansi Multidisciplinary Indonesian Center Journal
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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TEKNIS PEMBUKUAN SEDERHANA SESUAI SAK EMKM BAGI PENGELOLA KANTIN UNG Yustina Hiola; Mentari Rizki Sawitri Pilomonu
GANESHA: Jurnal Pengabdian Masyarakat Vol. 5 No. 1 (2025): Januari 2025
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat Universitas Tunas Pembangunan Surakarta (UTP)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36728/ganesha.v5i1.4537

Abstract

Pengelolaan keuangan yang efektif adalah kunci keberhasilan operasional kantin kampus. Namun, banyak pengelola kantin di Fakultas Ekonomi dan Bisnis Universitas Negeri Gorontalo (FEB UNG) menghadapi tantangan dalam melakukan pembukuan secara terstruktur sesuai dengan Standar Akuntansi Keuangan Entitas Mikro, Kecil, dan Menengah (SAK EMKM). Kegiatan pengabdian masyarakat ini bertujuan untuk meningkatkan pemahaman dan keterampilan pengelola kantin dalam menyusun laporan keuangan sederhana yang sesuai dengan SAK EMKM. Metode yang digunakan meliputi ceramah, diskusi, bimbingan teknis, dan evaluasi keberhasilan penerapan pembukuan. Hasil menunjukkan bahwa 85% peserta pelatihan mampu memahami dan mempraktikkan pembukuan sederhana menggunakan Microsoft Excel. Para peserta juga menyadari manfaat penerapan SAK EMKM, seperti kemudahan pelacakan transaksi dan peningkatan kualitas laporan keuangan. Dengan adanya pelatihan ini, pengelola kantin diharapkan dapat meningkatkan efisiensi operasional dan pengambilan keputusan berbasis data. Secara keseluruhan, kegiatan ini berkontribusi pada pengelolaan keuangan yang lebih baik di kantin kampus, serta mendukung pengembangan ekonomi lokal. Diharapkan pelatihan serupa dapat dilakukan secara berkala untuk memperkuat penerapan SAK EMKM di lingkungan kampus.
Pengaruh Aplikasi Sistem Keuangan Desa (SISKEUDES) Dan Partisipasi Masyarakat Terhadap Pengelolaan Keuangan Desa (Studi Pada Desa-Desa Di Kecamatan Bolaang Uki) Gobel, Nabila; Blongkod, Harun; Hiola, Yustina
Paradoks : Jurnal Ilmu Ekonomi Vol. 8 No. 3 (2025): May - July
Publisher : Fakultas Ekonomi, Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57178/paradoks.v8i3.1369

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh sistem keuangan desa (Siskeudes) dan partisipasi masyarakat terhadap pengelolaan keuangan desa. Studi ini dilakukan pada Desa-desa di Kecamatan Bolaang Uki Kabupaten Bolaang Mongondow Selatan Provinsi Sulawesi Utara menggunakan metode kuantitatif. Data dikumpulkan melalui kuesioner. Teknik analisis yang digunakan meliputi uji validitas, uji reliabilitas, dan analisis deskriptif. Proses pengumpulan data menggunakan teknik Total Sampling atau semua desa-desa yang ada di Kecamatan Bolaang Uki dengan total sampel 152 responden di tujuh belas Desa berbeda yaitu Desa Tolondadu, Desa Tolondadu 1, Desa Tolondadu 2, Desa Sondana, Desa pintadia, Desa Popodu, Desa Molibagu, Desa Toluaya, Desa Soguo, Desa Salongo, Desa Salongo Timur, Desa Salongo Barat, Desa Pinolantungan, Desa Dudepo, Desa Dudepo Barat, desa Tangagah, Desa Tabilaa. Teknik analisis data dalam penelitian ini menggunakan Structural Equation Modeling (SEM) atau Model Persamaan Struktural yang dioperasikan melalui program AMOS 24. Hasil penelitian ini menunjukan bahwa sistem keuangan desa memiliki pengaruh terhadap pengelolaan keuangan desa. Begitu juga dengan partisipasi masyarakat memiliki pengaruh terhadap pengelolaan keuangan desa. Secara simultan kedua variabel independen ini berkontribusi signifikan terhadap pengelolaan keuangan desa.
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.%p.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
The Influence of Islamic Financial Literacy on Sharia Digital Finance for Consumers at Pegadaian Syariah Gorontalo Cahyati, Cici; Niswatin, Niswatin; Hiola, Yustina
Assets : Jurnal Ilmiah Ilmu Akuntansi, Keuangan dan Pajak Vol. 9 No. 2 (2025): July 2025
Publisher : Institut Teknologi dan Bisnis Widya Gama Lumajang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30741/assets.v9i2.1559

Abstract

Indonesia, as a nation characterized by a Muslim-majority population, plays an important contribution to the advancement of Islamic finance, especially in line with digitalization advancements. This condition has driven the growth of various sharia-based digital businesses, including online platforms and fintech that implement sharia-compliant transaction principles. Islamic financial literacy describes a person's knowledge and comprehension of financial products and services that comply with Islamic principles, as well as their capacity to differentiate between conventional and Islamic banking systems. A prevailing issue is that sharia financial literacy remains low, despite showing annual growth. This research seeks to analyze the impact of Islamic financial literacy on digital sharia finance services at Pegadaian Syariah Gorontalo. The research applies A quantitative method utilizing purposive sampling technique method, involving 94 respondents. A simple linear regression method was employed to analyze the data through SPSS version 30. The findings show that Islamic financial literacy has a significant impact influences digital sharia finance.
ANALYSIS OF ACCOUNTABILITY OF VILLAGE FUND MANAGEMENT IN ULOBUA VILLAGE, TIBAWA DISTRICT, GORONTALO REGENCY Putri, Nur Fadillah; Bokiu, Zulkifli; Hiola, Yustina
Multidisciplinary Indonesian Center Journal (MICJO) Vol. 2 No. 3 (2025): Vol. 2 No. 3 Edisi Juli 2025
Publisher : PT. Jurnal Center Indonesia Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62567/micjo.v2i3.820

Abstract

The objective of this research was to prove whether using Choral Reading strategy can improve reading comprehension of the eight grade students of SMP Negeri 13 Palu. This research limited the use of Choral Reading strategy in improving students’ reading comprehension, which focuses on literal meaning and descriptive text. This research used quasi-experimental research design involving an Experimental class and a control class. The sample of this research were students of VII B as the experimental class, which consisted of 31 students, and the students of VIII A as the control class, which consisted of 31 students. The data was collected through pre-test and post-test. The result confirmed that the mean score of the experimental class had increased from 44.87 to 73.83. On the other hand, in the control class, it has increased from 48.29 to 62.64. The result of the test was analyzed statistically by applying 0.05 level significance. The researcher found that the value of the t-counted was higher than the t-table (4.59 > 1.67). In the other words, the implementation of choral reading strategy can develop students’ reading comprehension of the eighth-grade students of SMP Negeri 13 Palu. This strategy has a significant impact on the English learning process, especially helping students in reading comprehension to find information about the text and understand the entire meaning of the text, so that students can practice choral reading as their independent reading comprehension strategy in the future
Co-Authors Aji Dedi Mulawarman Asdar Asdar Buka, Nurul Farha M. Cahyati, Cici Dinda Resti Umar Gobel, Nabila Harun Blongkod Harun, Ervina Hasan, Mohamad Fitri Lukfiah Irwan Radjak Lukfiah Irwan Radjak, Lukfiah Irwan Meiling Tanriono Mentari Rizki Sawitri Pilomonu Mohamad Reyhan Permata Natasya S. Hadju Nilawaty Yusuf Niswatin Nurhaliza Katili Nur’Ain Amanda R. Diko Paris, Andika Putri, Nur Fadillah Rio Monoarfa Ronald S. Badu Rosidi Rosidi Siti Nur Anisa Ali Surya Handrisusanto Ahmad Zulkifli Bokiu