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Contact Name
Dharmawaty S. Makur
Contact Email
dharmawaty@umgo.ac.id
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+6285240393757
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dharmawaty@umgo.ac.id
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Jl.Prof. Mansoer Pateda, Ds. Pentadio Timur Kec. Telaga Biru, Kabupaten Gorontalo
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Kab. gorontalo,
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INDONESIA
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 4 Documents
 1 
Search results for , issue "Vol 3, No 2 (2020): DESEMBER 2020" : 4 Documents clear
TRANSPARANSI PENGUNAAN DANA DESA DALAM PEMBANGUNAN MAHYANI DI DESA LELATO KECAMATAN SUMALATA KABUPATEN GORONTALO UTARA Suprapto, Srihandayani; Ayuba, Maharani
JSAP : Journal Syariah and Accounting Public Vol 3, No 2 (2020): DESEMBER 2020
Publisher : Program Studi Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31314/jsap.3.2.51-58.2020

Abstract

This research aims to determine the transparency of the use of village funds in Mahyani development in Lelato Village, Sumalata District, North Gorontalo District. The research method used is a qualitative approach with descriptive research type. The results showed that the transparency of the use of village funds in mahyani development was not in accordance with what was expected. Of the three indicators to measure the level of transparency, there is one indicator that has worked well, namely the indicator of the ease of obtaining information. Meanwhile, two indicators that have not been going well are openness, where there is still a need for transparency on the mahyani development mechanism which often raises public perceptions. Then on the indicators of regulations and procedures, there is still a need for socialization about regulations related to mahyani development so that it does not cause a decrease in public trust in the village government
PENGARUH KOMPETENSI APARAT DESA DAN TINGKAT PENDIDIKAN TERHADAP AKUNTABILITAS PENGELOLAAN DANA DESA (Studi Pada Aparat Desa Se Kecamatan Walea Besar Kabupaten Tojo Una-Una) Mattoasi, Mattoasi; Sapeni, Aston; Musue, Didiet Pratama
JSAP : Journal Syariah and Accounting Public Vol 3, No 2 (2020): DESEMBER 2020
Publisher : Program Studi Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31314/jsap.3.2.59-65.2020

Abstract

This study aims to determine the effect of the competence of village officials and education and training simultaneously on the accountability of village fund financial management by the Village Government in Walea Besar District, Tojo Una-Una Regency partially or simultaneously. This research is a quantitative study. The population in the study was 113 village officials, then the sampling method was purposive sampling so that the sample in the study was 39 people. The results of this study indicate that the competence of village officials and the education and training of village officials partially or simultaneously have a significant effect on the accountability of village fund management in the village of Walea Besar District, Tojo Una-Una Regency. The value of Ajusted R Square is 0.622. This value shows that 62.2% of the variability of village fund management accountability in the Village in Walea Besar District, Tojo Una-Una Regency can be explained by the competence of village officials and education and training of village officials, while the remaining 37.8% can be explained by other variables. which were not examined in this study were the variables of the role of the village head and the awareness of the apparatus.
PERAN BUMDES DALAM MENINGKATKAN EKONOMI MASYARAKAT DI DESA AYUHULA KECAMATAN DUNGALIYO KABUPATEN GORONTALO Baderan, Umar Sako; Napu, Budiyanto
JSAP : Journal Syariah and Accounting Public Vol 3, No 2 (2020): DESEMBER 2020
Publisher : Program Studi Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31314/jsap.3.2.66-72.2020

Abstract

This study aims to determine how the role of BUMDes in Improving Community Economy in Ayuhula Village, Dungaliyo District, Gorontalo Regency. This research is included in the type of descriptive research with a qualitative research approach. The results of the research show that the active role in the aspect of enhancing the quality of human and community life can be found in this aspect to be able to help socially but economically yet to play a role; In the aspect of strengthening the people's economy as the basis for the strength and resilience of the national economy with BUMDes as its foundation, it is found that BUMDes currently has limited capital so this is quite difficult in doing business expansion; In the apsek trying to realize and develop the economy of the village community, obtained with the limitations owned by BUMDes making it difficult to develop businesses related to the potential of the village: and in the aspect of helping the community to increase their income so as to increase the income and prosperity of the community, found where there is pessimism from the village government that BUMDes managers have not been able to if the businesses in BUMDes have increased.
DETERMINAN PENINGKATAN VOLUME PENJUALAN INDUSTRI KECIL MENENGAH OLAHAN PANGAN DI KABUPATEN GORONTALO Makur, Dharmawaty S.; Yusuf, Fitria Melynsyah
JSAP : Journal Syariah and Accounting Public Vol 3, No 2 (2020): DESEMBER 2020
Publisher : Program Studi Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31314/jsap.3.2.41-50.2020

Abstract

This study aims to determine the effect partially or simultaneously on the brand image of IKM products, through government capital assistance and zakat routines on increasing sales volume of IKM food processed products in Gorontalo Regency. This research is a quantitative research. The data analysis technique used is multiple regression analysis.The results of this study indicate that (1) Simultaneously the brand image of IKM products, investment through government capital assistance and routine zakat together has a significant effect on increasing sales volume of IKM food processed products in Gorontalo Regency with a determinant value of 47.7%. While the remaining 52.3% can be explained by other variables not examined in the study such as product quality factors, product prices, promotions and location. (2) partially Image has a positive and significant effect on increasing sales volume of IKM food processed products in Gorontalo Regency. Investment through government capital assistance has a positive but not significant effect on increasing the sales volume of IKM processed food products in Gorontalo Regency. Zakat routines have a positive and significant effect on increasing sales volume of processed food products for SMEs in Gorontalo Regency.

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