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Dharmawaty S. Makur
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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 94 Documents
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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).
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
PENERAPAN PSAP NO. 01 DALAM PERTANGGUNGJAWABAN KEUANGAN DI DESA PENTADIO TIMUR Noho, Maryam; Ali, Yuwin
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.4.1.24-30.2021

Abstract

This study aims to determine the application of the Governmental Accounting Standard Statement (PSAP) No. 01 In Village Financial Accountability in Pentadio Timur Village, Telaga Biru District, Gorontalo District. This type of research uses descriptive research with a qualitative approach by Nazir (2009). The results of this study are that the financial accountability reporting in Pentadio Timur Village, Telaga Biru District, Gorontalo Regency is in accordance with the Minister of Home Affairs Regulation Number 20 of 2018 in the fifth part of article 70 regarding Village financial accountability and is based on the Government Accounting Standards Statement (PSAP) No. 01. However, it is not yet fully in accordance with the implementing regulations. Where the Village Government has only made four of the seven rules of financial accountability reports, while in the regulation on Implementation of PSAP No. 01 it has 7 (tuju) components of the rules. In this case, it is hoped that the Government will make a village financial accountability report in accordance with Government Regulation Number 71 of 2010 based on PSAP No. 01 by completing the components of financial statements in order to create accountable and transparent financial reports
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.
AKUNTABILITAS PENGELOLAAN ANGGARAN PEMBANGUNGAN DESA (Studi Kasus Pada Desa Saruran Kabupaten Enrekang) Idrawahyuni, Idrawahyuni
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.3.1.19-24.2020

Abstract

This study aims to determine how Accountability Management of Village Development Budget in Saruran Village, Enrekang Regency. This research was conducted at the Saruran Village Office using analysis of effectiveness ratios and efficiency ratios. This type of research is quantitative descriptive. Where data collection used is interview and documentation techniques. The data processed in this study is the report of the Realization of the Village Development Budget in Saruran Village, Enrekang Regency. Data Analysis Techniques used are the Effectiveness Ratio and Efficiency Ratio. The results showed that the efficiency can be said to be very efficient because it produces a ratio level of less than 60%. This means that the Saruran Village Government of Enrekang Regency has been able to realize revenue and budget receipts well.
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.
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.
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.
PENGARUH DANA BAGI HASIL TERHADAP BELANJA DAERAH DI KABUPATEN GORONTALO UTARA Aliu, Siskawati D.; Makur, Dharmawaty S.; Yusuf, Fitria Melynsyah
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.4.1.31-36.2021

Abstract

This research was conducted at the Regional Financial and Asset Agency of Gorontalo Utara Regency. The objective was to see the effect of the independent variable, namely profit sharing, on the dependent variable, namely regional expenditure. This research uses a simple linear regression method. The results indicated that profit-sharing has a positive and significant effect on regional spending. If the profit-sharing funds are greater or have increased, regional spending will increase by 0.749, seen from the results of the regression coefficient. If the profit-sharing funds have increased by 1%, then regional spending will increase by 0.749.
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

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