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Dharmawaty S. Makur
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+6285240393757
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Jl.Prof. Mansoer Pateda, Ds. Pentadio Timur Kec. Telaga Biru, Kabupaten Gorontalo
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JSAP : Journal Syariah and Accounting Public
Published by Universitas Muhammadiyah Gorontalo
ISSN : -     EISSN : 26223538     DOI : doi.org/10.31314/JSAP
Core Subject : Economy,
Economics, Econometrics & Finance
JSAP : Journal Syariah and Accounting Public dengan Nomor ISSN 2622-3538 (online) merupakan Jurnal Program Studi Akuntansi universitas muhammadiyah gorontalo. JSAP: Jurnal Syariah dan akuntansi public ini berkaitan dengan aspek: Akuntansi Keuangan, Akuntansi dan Manajemen Keuangan Syariah, Perbankan, Akuntansi Sektor Publik, Etika dan Profesionalisme, Auditing, Pasar Modal dan Investasi, Keuangan Perusahaan, Pendidikan Akuntansi, Perpajakan, Profesi Akuntansi, Sistem Informasi Akuntansi. JSAP: Journal Syariah and Accounting Public Terbit pada Bulan Juli dan Desember setiap tahunnya.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Akuntansi
Articles 5 Documents
 1 
Search results for , issue "Vol 2, No 2 (2019): DESEMBER 2019" : 5 Documents clear
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.
PENGAWASAN PENYELENGGARAAN ADMINISTRASI KEUANGAN DESA DI DESA BOROKO KECAMATAN KAIDIPANG KABUPATEN BOLAANG MONGONDOW UTARA Radjak, Lukfiah I.
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.2.2.87-94.2019

Abstract

Lukfiah I. Radjak 2018. This research was conducted in the village of Boroko, with the purpose was to determine the supervision of village financial management in Boroko village by using qualitative research with the case study method. Data sources used in this research are primary data sources obtained through interviews with elements in Boroko Village and secondary data sources obtained from books, the internet, and related documents. The informants in this research were the village head, village secretary, village treasurer, BPD and Community Empowerment Institute (LPM) and representatives of community leaders in the village of Boroko. The results showed that the supervision activities of village financial administration in Boroko Village were not yet effective. The reason to is for example BPD is still focused its supervision on physical programs only. Where, supervision of village financial administration is only carried out by the Regional Inspectorate and the Office of Community and Village Empowerment. This research is a supervisory study that uses village financial supervision indicators proposed by Arifin Abdul Rachman (2001: 23) which is one of the indicators of the success of a government organization in achieving its objectives largely determined by the success of supervision. Lukfiah I. Radjak 2018. Penelitian dilakukan di Desa Boroko, tujuan penelitian ini adalah untuk mengetahui pengawasan penyelenggran keuangan desa di Desa Boroko dengan menggunakan metode penelitian kualitatif dengan metode studi kasus. Sumber data yang digunakan dalam penelitian ini adalah Sumber data primer diperoleh melalui wawancara dengan unsur yang ada di Desa Boroko dan sumber data sekunder di peroleh dari buku,internet, dan dokumen-dokumen yang terkait. Informan dalam penelitian ini adalah kepala desa, sekertaris desa, bendahara desa, BPD dan Lembaga Pemberdayaan Masyarakat (LPM) serta perwakilan tokoh masyarakat di desa Boroko. Hasil penelitian menunjukan bahwa kegiatan pengawasan penyelenggaraan administrasi keuangan desa di Desa Boroko belum efektif. Karena BPD masih terfokus pengawasannya pada program fisik saja. Dimana, pengawasan admminstrasi keuangan desa hanya dilakukan oleh Inspektorat Daerah dan Dinas Pemberdayaan Masyarakat dan Desa. Penelitian ini merupakan studi pengawasan yang menggunakan indikator pengawasan keuangan desa yang dikemukakan oleh Arifin Abdul Rachman (2001:23) yaitu salah satu dari indikator keberhasilan suatu organisasi pemerintah dalam mencapai tujuannya banyak ditentukan oleh keberhasilan pengawasan.
PENGELOLAAN RETRIBUSI PADA TERMINAL LIMBOTO KABUPATEN GORONTALO Suprapto, SriSrihandayani
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.2.2.113-120.2019

Abstract

The objective of research was to describe the retribution management in Limboto station, Gorontalo district. This research used descriptive approach whit qualitive method. The resuld showed in retribution management of the station not fully said to be maximal especially in the planning and supervision sector. This is cause by several things, namely the non-socislization of government ordinance, the society not involved in determining retribution rates, and there is ignorance of the station officer abou the toilet which the retribution  collected by the third person. The effective sector is in implementation part which followed by the existing procedures with applicable laws
EFEKTIVITAS RETRIBUSI PASAR DALAMMENINGKATKAN PENDAPATAN ASLI DAERAH DI KABUPATEN GORONTALO Abjul, Riswan; Machmud, Joice; Paramata, Sri Hantsuti
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.2.2.121-127.2019

Abstract

The objective of this research is to describe the effectiveness of market retribution in increasing original local government revenue of Gorontalo Regency. This research is quantitative research which guided by the data provided by the relevant office. The scope of this research includes the amount of original local government revenue and amount of market retribution received at Gorontalo regency in 2013 until 2017. The result  showed effectiveness of market retribution on orginal local government revenue in 2013 are 135%, in 2014 are 105,22%, in 2015 are 82,51%, in 2016 are 89,93%, and 2017 are 71,63%. Based on effectiveness criteria that used showed market retribution is classsifiet as effective. But has not been able to give a significant influence on original local government revenue at Gorontalo regency, because number of targets and realization of market retribution that set by government decreases every years.
PERANAN KELEMBAGAAN POSDAYA DALAM MENINGKATKAN KESEJAHTERAAN KELUARGA DI DESA TOLITE JAYA KECAMATAN TOLINGGULA KABUPATEN GORONTALO UTARA Harun, Isra; Baderan, Umar Sako; Paramata, Sri Hantuti
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.2.2.95-102.2019

Abstract

This study aims to obtain a description of the institutional of Posdaya in increasing the income of the community in Tolite Jaya Village, Tolinggula Sub District, North Gorontalo District. The research method used qualitative type. Data collection techniques are done through interviews, observation and documentation. The result of the research shows the role of institutional posdaya in improving the family welfare in Tolite Jaya Village Tolinggula Sub District, North Gorontalo regency. The role of Posdaya in Tolite Jaya Village in giving aid is only in the form of money, but there are groups that do not receive the aid because they have not paid. The role of institutional posdaya through the involvement of all parties with the involvement of village governments and members of the established groups. The mechanism of Posdaya institutional work in Tolite Jaya Village is in accordance with the proposed form of assistance.

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