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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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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 94 Documents
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KEPUASAN MASYARAKAT DALAM PENINGKATAN KESEJAHTERAAN TERHADAP SERAPAN DANA DESA DI DESA MOODULIO KECAMATAN BONE KABUPATEN BONE BOLANGO Bempa, Indrawati; Imran, Harijono; Mohi, Widya Kurniati
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.3.1.25-32.2020

Abstract

The purpose of this research is to determine community satisfaction with the absorption of village funds in Moodulio Village, Bone District, Bone Bolango Regency. This study uses a qualitative research approach, using data sources through interviews and documentation studies. The results of the study concluded that the Village Fund Allocation (ADD) sourced from the central and regional government financial balance funds greatly affected the rate of development of each village. Likewise with Moodulio Village, Bone District, Bone Bolango Regency, with the current ADD, Moodulio Village is very helpful in carrying out village development in stages for the realization of community welfare
ANALISIS FINANCIAL DISTRESS PADA PEMERINTAH PROVINSI GORONTALO TAHUN 2014-2018 Pangku, Mutiara; Radjak, Lukfiah Irwan
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.4.1.1-8.2021

Abstract

This research was conducted at the Regional Financial and Asset Agency of Gorontalo Province. The purpose of this study is to obtain answers to problems that have been formulated, to analyze financial risks to the government of Gorontalo Province. This study uses binary logistic regression method where the dependent variable financial distress is dummy and only has two possible outcomes, yes and no. From the results of research conducted partially on the independent variables, namely regional financial independence, local revenue, regional expenditure and solvency have no positive effect on the dependent variable financial distress. Meanwhile, simultaneously the independent variables of financial independence, local revenue, regional expenditure and solvency have a positive effect on the variables tied to financial distress
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.
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.
IMPLEMENTASI UNDANG UNDANG NOMOR 6 TAHUN 2014 TENTANG DANA DESA DI PENTADIO TIMUR KECAMATAN TELAGA BIRU Mohi, Widya Kurniati; Hulalata, Dian
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.4.1.37-46.2021

Abstract

This research aims to determine how the implementation of Law Number 6 of 2014 concerning Village Funds in East Pentadio, Telaga Biru District and the use of the Village Fund Budget for the prosperity and welfare of the village community in East Pentadio Village, Telaga Biru District, with a qualitative descriptive research method with The data collection technique is done by using the data collection technique through interviews, observation, and documentation. In this study, it can be seen that from four indicators, namely Communication, Resources, Disposition, Bureaucratic Structure to measure the implementation of Law Number 6 of 2014 concerning Village Funds at Pentadio Timur, Telaga Biru District, it can be concluded that all variables are good even though there are still mistakes. One variable that looks unfavorable is: The bureaucracy structure meets the standards but currently shows that there are still disparities in carrying out organizational duties and functions in policymaking
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.
KEBERADAAN GALERI INVESTASI BURSA EFEK INDONESIAUNIVERSITAS MUHAMMADIYAH GORONTALO TERHADAP MINAT MAHASISWA DALAM BERINVESTASI Hiola, Yustina; Paris, Andika
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.3.1.33-40.2020

Abstract

Indonesia Stock Exchange (IDX) Investment Gallery at Universitas Muhammadiyah Gorontalo is the first investment gallery in the University at Gorontalo Province. Since it was formed at the end of 2017, this investment gallery has had more than 100 stock investors. This research aimed to determine the existence of the stock exchange investment gallery at Universitas Muhammadiyah Gorontalo and its effect on the students’ investment interests. The researcher used the descriptive qualitative method. Data were collected by using a questionnaire that was distributed to 40 students of Universitas Muhammadiyah Gorontalo with two indicators, 1) understanding of galleries and 2) interest in investing. The results of the study showed that 45% or 18 respondents knew the existence of galleries, 42% or 17 respondents did not know the existence of galleries, and 13% or 5 respondents were doubtful. While the second indicator about investment interest, there were 46% or 19 respondents answered yes (interested), 33% or 13 who answered not interested, and 21% or 8 respondents were doubtful
PENGARUH RASIO KEMANDIRIAN, RASIO EFEKTIVITAS, DAN RASIO EFISIENSI TERHADAP PENDAPATAN ASLI DAERAH KABUPATEN GORONTALO Buka, Nurul Farha M.; Hiola, Yustina
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.4.1.9-15.2021

Abstract

The research was conducted at department of regional financial and assets of Gorontalo Regency. The objective was to determine the influence of dependent variable there are independency, effectiveness, and efficiency ratio to the dependent variable, namely Original local government revenue (PAD). The method used multiple linear regressions. The results was the independence ratio, effectiveness ratio, and efficiency ratio together have a positive and significant effect, while partially the independence and effectiveness ratio have an effect on Original local government revenue where if the independence ratio and effectiveness ratio have increased, the original regional income will increase. Also, while the efficiency ratio has a negative and significant effect because when the efficiency ratio increases, local revenue will decrease. 
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
PENGARUH PERILAKU PERANGKAT DESA TERHADAP KECENDERUNGAN FRAUD DANA DESA (Studi Kasus Pada Desa Di Kecamatan Pulubala) Lukfiah I. Radjak; Muhamad Taufik R Nani
JSAP : Journal Syariah and Accounting Public Vol 3, No 2: DESEMBER 2020
Publisher : Program Studi Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31314/jsap.3.2.73-81.2020

Abstract

This research is aimed at finding the influence of the behavior of village apparatus on the tendency of village fund fraud in the Pulubala Subdistrict. The object of this research is the villages in the Pulubala Subdistrict. The sampling technique used in this study is the saturated sampling technique. The research data is the primary data obtained by distributing questionnaires to 77 respondents. The results of this study indicate that the behavior of village apparatus has a negative but significant effect on the tendency of village fund fraud with a significance level at 0.000. It shows that the better the behavior of the village apparatus, the lower the tendency for village fund fraud. The implication of the results of this study is the need to apply an ethical culture within the village government organizations by providing understanding to village apparatus that fraud is an unethical and immoral act that can not only harm oneself because it can lead to criminal corruption cases with the threat of imprisonment and tarnished reputation, but it can also cause wider harm, namely the losses to the state and society.

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