Articles
<![CDATA[MODEL PENCATATAN AKUNTANSI DI BADAN USAHA MILIK KAMPUS UNIVERSITAS MUHAMMADIYAH GORONTALO ]]>
<![CDATA[Radjak, Lukfiah Irwan]]>;
<![CDATA[Hiola, Yustina]]>
<![CDATA[ JSAP : Journal Syariah and Accounting Public Vol 5, No 1 (2022): JULI 2022 ]]>
Publisher : <![CDATA[Program Studi Akuntansi ]]>
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DOI: 10.31314/jsap.5.1.8-18.2022
<![CDATA[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.]]>
<![CDATA[PERANAN PENTADIO RESORT DALAM MENINGKATKAN PENDAPATAN ASLI DAERAH DI KABUPATEN GORONTALO ]]>
<![CDATA[Hiola, Yustina]]>
<![CDATA[ JSAP : Journal Syariah and Accounting Public Vol 2, No 2 (2019): DESEMBER 2019 ]]>
Publisher : <![CDATA[Program Studi Akuntansi ]]>
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DOI: 10.31314/jsap.2.2.103-112.2019
<![CDATA[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.]]>
<![CDATA[Kajian Praktik Akuntansi pada Organisasi Keagamaan (Studi Fenomenologi) ]]>
<![CDATA[hiola, yustina]]>;
<![CDATA[asdar, asdar]]>
<![CDATA[ JSAP : Journal Syariah and Accounting Public Vol 2, No 1 (2019): Juli 2019 ]]>
Publisher : <![CDATA[Program Studi Akuntansi ]]>
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DOI: 10.31314/jsap.2.1.71-86.2019
<![CDATA[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. ]]>
<![CDATA[PENGARUH KARAKTERISTIK, KOMPLEKSITAS DAN TEMUAN AUDIT TERHADAP TINGKAT PENGUNGKAPAN LAPORAN KEUANGAN PEMERINTAH DAERAH DI PROVINSI GORONTALO ]]>
<![CDATA[Hiola, Yustina]]>;
<![CDATA[Harun, Ervina]]>
<![CDATA[ JSAP : Journal Syariah and Accounting Public Vol 4, No 2 (2021): DESEMBER 2021 ]]>
Publisher : <![CDATA[Program Studi Akuntansi ]]>
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DOI: 10.31314/jsap.4.2.89-101.2021
<![CDATA[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]]>
<![CDATA[The Influence of Islamic Financial Literacy on Sharia Digital Finance for Consumers at Pegadaian Syariah Gorontalo ]]>
<![CDATA[Cahyati, Cici]]>;
<![CDATA[Niswatin, Niswatin]]>;
<![CDATA[Hiola, Yustina]]>
<![CDATA[ Assets : Jurnal Ilmiah Ilmu Akuntansi, Keuangan dan Pajak Vol. 9 No. 2 (2025): July 2025 ]]>
Publisher : <![CDATA[Institut Teknologi dan Bisnis Widya Gama Lumajang ]]>
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DOI: 10.30741/assets.v9i2.1559
<![CDATA[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.]]>
<![CDATA[ANALYSIS OF ACCOUNTABILITY OF VILLAGE FUND MANAGEMENT IN ULOBUA VILLAGE, TIBAWA DISTRICT, GORONTALO REGENCY ]]>
<![CDATA[Putri, Nur Fadillah]]>;
<![CDATA[Bokiu, Zulkifli]]>;
<![CDATA[Hiola, Yustina]]>
<![CDATA[ Multidisciplinary Indonesian Center Journal (MICJO) Vol. 2 No. 3 (2025): Vol. 2 No. 3 Edisi Juli 2025 ]]>
Publisher : <![CDATA[PT. Jurnal Center Indonesia Publisher ]]>
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DOI: 10.62567/micjo.v2i3.820
<![CDATA[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]]>
<![CDATA[Political environment in the effect of the regional government financial performance on disclosure of financial information on website ]]>
<![CDATA[Hiola, Yustina]]>;
<![CDATA[Rosidi, Rosidi]]>;
<![CDATA[Mulawarman, Aji Dedi]]>
<![CDATA[ Journal of Economics, Business, and Accountancy Ventura Vol. 19 No. 1 (2016): April - July 2016 ]]>
Publisher : <![CDATA[Universitas Hayam Wuruk Perbanas ]]>
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DOI: 10.14414/jebav.v19i1.442
<![CDATA[This study aims to analyze the effect of financial performance of local governments towards the disclosure compliance of financial information on the website, as well as the political environment as a moderating variable for the effect of the financial performance of local governments towards disclosure compliance of financial infor-mation on the website. The study was conducted at the local government in Sulawesi with the sample consisting of 53 governments. The data were analyzed by partial least square (PLS). The results showed that good financial performance of local governments can encourage disclosure compliance of financial information on the website. This study also found that the political environment cannot moderate the effect of the financial performance towards the disclosure compliance of financial information on the website. This is due to the people who are interested more in paper-based reporting. The implication of this study was to encourage related re-search as well as encouraging local governments to use website as a media for finan-cial information reporting. Gorontalo district government is local government, which has excellent financial performance with complete disclosure of financial information on the website.]]>
<![CDATA[Implementasi PSAK 408 pada Asuransi Syariah Indonesia dalam Asumsi Going Concern ]]>
<![CDATA[Permata, Mohamad Reyhan]]>;
<![CDATA[Katili, Nurhaliza]]>;
<![CDATA[Hiola, Yustina]]>
<![CDATA[ Jurnal Mahasiswa Akuntansi Vol 2 No 2 (2023): JAMAK: Jurnal Mahasiswa Akuntansi (September) ]]>
Publisher : <![CDATA[Program Studi S1 Akuntansi Jurusan Akuntansi, Fakultas Ekonomi Universitas Negeri Gorontalo ]]>
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DOI: 10.37479/jamak.v2i2.97
<![CDATA[Penelitian ini bertujuan agar dapat memahami implementasi dari PSAK 408 pada asuransi syariah Indonesia dalam asumsi going concern sehingga mendapatkan cara untuk mengantisipasi gagal bayar. Penelitian ini mendapatkan sumber data sekunder yang diambil dari text book, jurnal, publikasi ilmiah, dan tinjauan literatur. Tinjauan literatur digunakan untuk memperoleh data untuk investigasi ini. Penelitian ini menggunakan pendekatan analisis data deskriptif. Dan untuk penelitian ini mendapatkan hasil bahwa penerapan PSAK 408 dalam asuransi syariah Indonesia memberikan pengetahuan tentang kesehatan keuangan dan ancaman terhadap kelangsungan usaha perusahaan asuransi syariah. Selain itu dapat mengantisipasi gagal bayar jika tata kelola perusahaan dalam membuat laporan keuangan dilakukan secara berkesinambungan, dan isi laporannya mencerminkan dan menggambarkan kinerja yang positif.]]>
<![CDATA[Analysis of PSAK 102 Implementation in Murabahah Accounting ]]>
<![CDATA[Hadju, Natasya S.]]>;
<![CDATA[Tanriono, Meiling]]>;
<![CDATA[Hiola, Yustina]]>
<![CDATA[ Jurnal Mahasiswa Akuntansi Vol 2 No 3 (2023): JAMAK: Jurnal Mahasiswa Akuntansi (Desember) ]]>
Publisher : <![CDATA[Program Studi S1 Akuntansi Jurusan Akuntansi, Fakultas Ekonomi Universitas Negeri Gorontalo ]]>
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DOI: 10.37479/jamak.v2i3.117
<![CDATA[Penelitian ini bertujuan untuk mengetahui implementasi PSAK 102 murabahah di PT. Bank Mandiri Syariah-Cabang Gorontalo. Peran peneliti adalah sebagai perencana untuk mengumpulkan data dan informasi untuk menganalisis, dan untuk melaporkan hasilnya. Data yang diperoleh dari penelitian ini adalah dari data primer dan sekunder. Hasil penelitian menyimpulkan bahwa PSAK 102 untuk murabahah tidak sepenuhnya diterapkan di PT. Bank Mandiri Syariah-Cabang Gorontalo. Pengakuan, pengukuran, penyajian, dan pengungkapan murabahah tidak konsisten dengan Standar Laporan Akuntansi Keuangan (PSAK) 102. Selain itu, PT. Bank Mandiri Syariah-Cabang Gorontalo hanya memberikan sejumlah uang kepada klien yang mengajukan murabahah, berbeda dengan konsep murabahah dalam PSAK 102, itu adalah perdagangan produk dengan harga jual sebanyak harga pokok ditambah dengan keuntungan, dan penjual harus secara transparan mengungkapkan harga biaya kepada pembeli.]]>
<![CDATA[Analisis Penerapan Anggaran Berbasis Kinerja Pada Instansi Pemerintah Dinas Sosial Provinsi Gorontalo ]]>
<![CDATA[Hiola, Yustina]]>;
<![CDATA[Mahmud, Abdul Dzakir]]>
<![CDATA[ JAMBURA: Jurnal Ilmiah Manajemen dan Bisnis Vol 7, No 1 (2024): JIMB - VOLUME 7 NOMOR 1 MEI 2024 ]]>
Publisher : <![CDATA[Universitas Negeri Gorontalo ]]>
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DOI: 10.37479/jimb.v7i1.26165
<![CDATA[Penelitian ini bertujuan untuk menganalisis penerapan anggaran berbasis kinerja pada Dinas Sosial Provinsi Gorontalo. Penelitian ini menggunakan jenis penelitian deskriptif kualitatif dengan pendekatan kualitatif. Pengumpulan data menggunakan metode wawancara. Hasil penelitian menunjukan pengelolaan dan penerapan anggaran berbasis kinerja pada instansi pemerintah Dinas Sosial Provinsi Gorontalo sudah menerapkan Anggaran berbasis kinerja dengan standard kinerja yang sudah ditetapkan. Dinas Sosial sudah menganggarkan setiap program yang ada dengan mengukur keluaran yang langsung dihasilkan dari pelaksanaan program dengan melihat capaian dari suatu program yang telah selesai dilaksanakan telah menunjukan pengaruh atau dampak positif yang ditimbulkan dari pelaksanaan program tersebut. Meskipun SDM serta sarana dan prasarana kerja yang kurang memadai tidak menjadikan suatu alasan untuk tidak menjalankan program yang ada namun Dinas Sosial lebih mengupayakan hasil capaian yang baik.]]>
