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Contact Name
Dharmawaty S. Makur
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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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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 4, No 2 (2021): DESEMBER 2021" : 5 Documents clear
EFEKTIVITAS PENGELOLAAN DAN TRANSPARANSI DANA DESA DI DESA SIDOHARJO KECAMATAN TOLANGOHULA KABUPATEN GORONTALO Lantowa, Felmi D.; Sadikin, Nurjanah
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.4.2.57-65.2021

Abstract

This study aims to determine the Effectiveness of Village Fund Management and Transparency in Sidoharjo Village, Tolangohula District, Gorontalo Regency. This type of research uses descriptive research with a qualitative approach according to Arif (2015:21). The results of this study are that the Management and Transparency of Village Funds in Tolangohula District, Gorontalo Regency are in accordance with Permendagri Number 20 of 2018 where the planning, implementation, administration, reporting and accountability of Village Funds are in accordance with the provisions of Village Fund management as regulated in Permendagri No. 20 of 2018, but in terms of planning, Sidohardo Village still does not routinely involve the community in the village fund planning deliberation process as a form of supervision of the Village Government, in terms of implementation there are often changes to the budget made and in terms of transparency the management of Village Funds has been implemented. implemented by the Sidohardjo Village Government but there is still a need for government evaluation of the community regarding the delivery of Village Fund Management to the community properly and clearly in order to create transparent and accountable financial reports, this is as the theory expressed by Krina (2015:17).
MANAJEMEN ASET BERGERAK KENDERAAN BERMOTOR PADA DINAS PENGENDALIAN PENDUDUK DAN KELUARGA BERENCANA KABUPATEN GORONTALO Lamangida, Trisusanti; Harun, Nahrois
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.4.2.66-76.2021

Abstract

This study aims to determine the movable asset management of motorized vehicles at the Population Control and Family Planning Office of Gorontalo Regency. The results of the study concluded that the management of motorized vehicle movable assets at the Gorontalo District Population Control and Family Planning Office was generally not optimal. In particular, the aspects of use, utilization, safeguarding and maintenance of assets have not been going well and are still far from expectations. Planning for asset requirements and procurement of appraisal, deletion, transfer, administration, and guidance, supervision and control at the Gorontalo District Population and Family Planning Office has been running but has not been maximized. It is recommended that local governments evaluate and improve the management of regional assets in Gorontalo District, especially in terms of use, utilization, security and maintenance of assets.
ANALISIS TRANSPARANSI DAN AKUNTABILITAS PENGELOLAAN KEUANGAN DESA OMBULO TANGO KECAMATAN TOLANGOHULA Yusuf, Fitria Melynsyah; Ali, Yuwin; Bouti, Sariyanti P.
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.4.2.77-88.2021

Abstract

Penelitian ini bertujuan untuk menganalisis transparansi dan akuntabilitas pengelolaan keuangan desa Ombulo Tango kecamatan tolangohula. Penelitian ini menggunakan jenis penelitian deksriptif dengan pendekatan kualitatif, dengan indikator penelitian pengelolaan keuangan dari Mardiasmo. Hasil penelitian ini adalah pemerintah desa sudah melaksanakan pengelolaan dengan baik namun belum maksimal, Baiknya karena pemerintah desa sudah membuat laporan secara berkala, lengkap dengan dokumen-dokumen pendukung untuk pelaporan kepada pemerintah kabupaten, Hasil kurang maksimalnya karena laporan tersebut hanya dibuat untuk pemerintah kabupaten saja sedangkan masyarakat belum memiliki partisipasi dan akses yang mudah dalam hal pengelolaan keuangan daerah. Masyarakat juga mengeluhkan belum adanya papan informasi yang dapat dilihat secara langsung yang merupakan bentuk pertanggungjawaban kepada masyarakat.
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
ANALISIS PENGARUH FLYPAPER EFFECT TERHADAP EFISIENSI BELANJA DAERAH DI PROVINSI GORONTALO Radjak, Lukfiah Irwan; Latarang, Syarif K
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.4.2.47-56.2021

Abstract

Penelitian dilakukan di pemerintah Provinsi Gorontalo.adapun  tujuan dari penelitian ini untuk mengetahui bagaimana Pengaruh Flypaper Effect Terhadap Efisiensi Belanja Daerah di Provinsi Gorontalo. Penelitian ini Mengunakan Metode Regresi Berganda dimana variabel terikat adalah Belanja Daerah dan variabel bebas adalah Dana Alokasi Umum dan Pendapatan Asli Daerah. Dari hasil penelitian yang dilakukan secara parsial Dana Alokasi Umum  berpengaruh positif terhadap belanja daerah dan Pendapatan Asli Daerah tidak berpengaruh Positif terhadap Belanja Daerah. Sedangkan secara simultan Dana Alokasi Umum dan Pendapatan Asli daerah berpengaruh Positif terhadap Belanja daerah. Serta selama periode penelitian tahun 2016-2020 terjadi fenomena Flypaper Effect pada Provinsi Gorontalo Sedangkan Rasio efisiensi Belanja Daerah terhadap pendapatan daerah dari tahun 2016-2020 menujukan hasil yang kurang efisien.

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