JSAP : Journal Syariah and Accounting Public
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.
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94 Documents
<![CDATA[PENGELOLAAN OBJEK WISATA PENTADIO RESORT DALAM MENINGKATKAN PENDAPATAN ASLI DAERAH DI KABUPATEN GORONTALO ]]>
<![CDATA[Sakbir, Sakbir]]>
<![CDATA[ JSAP : Journal Syariah and Accounting Public Vol 3, No 1 (2020): JULI 2020 ]]>
Publisher : <![CDATA[Program Studi Akuntansi ]]>
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DOI: 10.31314/jsap.3.1.1-8.2020
<![CDATA[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. ]]>
<![CDATA[ANALISIS PENGARUH FLYPAPER EFFECT TERHADAP EFISIENSI BELANJA DAERAH DI PROVINSI GORONTALO ]]>
<![CDATA[Radjak, Lukfiah Irwan]]>;
<![CDATA[Latarang, Syarif K]]>
<![CDATA[ JSAP : Journal Syariah and Accounting Public Vol 4, No 2 (2021): DESEMBER 2021 ]]>
Publisher : <![CDATA[Program Studi Akuntansi ]]>
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DOI: 10.31314/jsap.4.2.47-56.2021
<![CDATA[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.]]>
<![CDATA[DETERMINAN PENINGKATAN VOLUME PENJUALAN INDUSTRI KECIL MENENGAH OLAHAN PANGAN DI KABUPATEN GORONTALO ]]>
<![CDATA[Makur, Dharmawaty S.]]>;
<![CDATA[Yusuf, Fitria Melynsyah]]>
<![CDATA[ JSAP : Journal Syariah and Accounting Public Vol 3, No 2 (2020): DESEMBER 2020 ]]>
Publisher : <![CDATA[Program Studi Akuntansi ]]>
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DOI: 10.31314/jsap.3.2.41-50.2020
<![CDATA[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.]]>
<![CDATA[ANALISIS PENERAPAN APLIKASI SISKEUDES DALAM MENINGKATKAN KUALITAS AKUNTABILITAS KEUANGAN DESA DI DESA HUYULA ]]>
<![CDATA[Gusasi, Sry Anita]]>;
<![CDATA[Lantowa, Felmi D.]]>
<![CDATA[ JSAP : Journal Syariah and Accounting Public Vol 4, No 1 (2021): JULI 2021 ]]>
Publisher : <![CDATA[Program Studi Akuntansi ]]>
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DOI: 10.31314/jsap.4.1.15-23.2021
<![CDATA[This research aims to first analyze the management of the SISKEUDES application and analyze the application of the SISKEUDES application in improving the quality of village financial accountability in Huyula Village, Mootilangosub-district, Gorontalo regency. This research uses descriptive research with a qualitative approach. . Collecting data used descriptive research and qualitative approach The result of this research is that the management of the SISKEUDES application in Huyula Village, Mootilango sub-district, Gorontalo regency has carried out an accountability process according to established procedures. Huyula Village has also implemented the principle of obedience and obedience in carrying out duties and responsibilities. For the quality of financial accountability in Huyula Village, after the implementation of the SISKEUDES application, it brought quite a good change for the Huyula Village government, namely making it easier to report accurate accountability so as to produce transparent and accountable financial reports]]>
<![CDATA[PERANAN KELEMBAGAAN POSDAYA DALAM MENINGKATKAN KESEJAHTERAAN KELUARGA DI DESA TOLITE JAYA KECAMATAN TOLINGGULA KABUPATEN GORONTALO UTARA ]]>
<![CDATA[Harun, Isra]]>;
<![CDATA[Baderan, Umar Sako]]>;
<![CDATA[Paramata, Sri Hantuti]]>
<![CDATA[ JSAP : Journal Syariah and Accounting Public Vol 2, No 2 (2019): DESEMBER 2019 ]]>
Publisher : <![CDATA[Program Studi Akuntansi ]]>
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DOI: 10.31314/jsap.2.2.95-102.2019
<![CDATA[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.]]>
<![CDATA[PENGARUH PERENCANAN ANGGARAN DAN PELAKSANAAN KEGIATAN TERHADAP REALISASI ANGGARAN DI PEMERINTAH DAERAH KABUPATEN GORONTALO ]]>
<![CDATA[Radjak, Lukfiah Irwan]]>;
<![CDATA[Humolungo, Ferawati]]>
<![CDATA[ JSAP : Journal Syariah and Accounting Public Vol 5, No 1 (2022): JULI 2022 ]]>
Publisher : <![CDATA[Program Studi Akuntansi ]]>
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DOI: 10.31314/jsap.5.1.1-7.2022
<![CDATA[This research was conducted at the Gorontalo Regency Finance Agency. The purpose of this study was to determine the effect of budget planning on budget realization and to determine the effect of activity implementation on budget realization. This study uses quantitative methods, namely multiple linear regression formulas, coefficient of determination, F test and T test. Based on the results of the analysis, the tcount value for the budget planning variable is 3.018 when compared with the ttable value of 2.109, it can be concluded that budget planning has a positive and significant effect. on budget realization and for the activity implementation variable, the tcount value is 1.700, the ttable value is 2.109, it can be concluded that the implementation of activities has an insignificant positive effect on budget realization. So the most dominant influence on budget realization is the planning variable, so it can be concluded that budget planning and implementation joint activities have a positive and significant impact on budget realization in the Gorontalo Regency Government in 2015-2019]]>
<![CDATA[MODEL PENCATATAN AKUNTANSI DI BADAN USAHA MILIK KAMPUS UNIVERSITAS MUHAMMADIYAH GORONTALO ]]>
<![CDATA[Radjak, Lukfiah Irwan]]>;
<![CDATA[Hiola, Yustina]]>
<![CDATA[ JSAP : Journal Syariah and Accounting Public Vol 5, No 1 (2022): JULI 2022 ]]>
Publisher : <![CDATA[Program Studi Akuntansi ]]>
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DOI: 10.31314/jsap.5.1.8-18.2022
<![CDATA[This study aims to develop a design model for accounting records in Business Entities Owned by the University of Muhammadiyah Gorontalo. The targeted output of this research is the design of a simple recording model on the University of Muhammadiyah Gorontalo Campus-Owned Enterprises and the research results can be published in local and national journals that have ISSN. This research is a qualitative research with data collection methods through observation, interviews and documentation. This research will lead to the design of an accounting record model that can be used by the University of Muhammadiyah Gorontalo Campus-Owned Enterprises in accordance with SAK EMKM which is based on the needs of routine and non-routine transactions on the entity. The results of this study indicate that BUMK UMGo is not ready to prepare its financial statements independently. Financial recording is still on a cash basis, there is no going concern analysis and has not applied the concept of a business entity. BUMK UMGo does not yet have adequate accounts receivable subsidiary ledger records, inadequate inventory records and the absence of accounting policies. BUMK UMGo is starting to be able to fix its accounting records starting by complying with the basic accounting assumptions required in SAK EMKM, namely recording transactions on an accrual basis, having going concern analysis and applying the concept of business entities. In addition, pay attention to the transaction subsidiary books, which so far have only been cash books as a control over all accounts that cannot accommodate accrual transactions.]]>
<![CDATA[ANALISIS PENERAPAN PSAP NOMOR 08 TENTANG AKUNTANSI KONSTRUKSI DALAM PENGERJAAN PADA DINAS PUPR KABUPATEN GORONTALO ]]>
<![CDATA[Yusuf, Fitria Melynsyah]]>;
<![CDATA[Ali, Yuwin]]>
<![CDATA[ JSAP : Journal Syariah and Accounting Public Vol 5, No 1 (2022): JULI 2022 ]]>
Publisher : <![CDATA[Program Studi Akuntansi ]]>
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DOI: 10.31314/jsap.5.1.19-26.2022
<![CDATA[Penelitian ini berjudul Analisis Penerapan PSAP Nomor 08 Tentang Akuntansi Konstruksi Dalam Pengerjaan Pada Dinas PUPR Kabupaten Gorontalo. Penelitian inidilakukan di Dinas PUPR Kabupaten Gorontalo. Tujuan dari penelitian ini mengetahui penerapan pernyataan standar akuntansi pemerintah nomor 08 tentang akuntansi konstruksi dalam pengerjaan. Penelitian ini menggunakan metode kualitatif deskriptif. Hasil penelitian ini adalah laporan pertanggungjawaban keuangan belum sepenuhnya sesuai dengan aturan penerapan PSAP Nomor 08 tentang akuntansi konstruksi dalam pengerjaan. Dimana masih adanya temuan audit terhadap laporan hasil pemeriksaan, yaitu: adanya temuan tentang konstruksi dalam pengerjaan yang belum menyajikan informasi ukuran, bukti kepemilikan dicatat tidak sesuai dengan berita acara serah terima, sementara dalam aturan penerapan PSAP yaitu untuk mewejudkan akuntabilitas dan transparansi pengelolaan keuangan negara dalam menyusun dan menyampaikan laporan keuangan.Diharapkan pemerintah dalam membuat laporan keuangan agar dapat sesuai dengan Peraturan Pemerintah Nomor 71 Tahun 2010 berdasarkan PSAP Nomor 08]]>
<![CDATA[PENGARUH KONTRIBUSI DAN EFISIENSI PENDAPATAN ASLI DAERAH TERHADAP PENDAPATAN DAERAH DI KABUPATEN GORONTALO ]]>
<![CDATA[Iyonu, Mentari Ariesta]]>;
<![CDATA[Pakaya, Mohamad]]>;
<![CDATA[Ali, Yuwin]]>
<![CDATA[ JSAP : Journal Syariah and Accounting Public Vol 5, No 2 (2022): DESEMBER 2022 ]]>
Publisher : <![CDATA[Program Studi Akuntansi ]]>
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DOI: 10.31314/jsap.5.2.47-59.2022
<![CDATA[This research was conducted at the Regional Government Finance Agency of Gorontalo Regency. The purpose of this study was to see the effect of the dependent variable, namely the contribution and efficiency of PAD on the dependent variable, namely regional income. This research uses multiple linear regression method. The results of this study indicate that contribution and efficiency have a simultaneous and significant effect on the Gorontalo Regency area while partially contributing positively and significantly to regional income because if the contribution increases then regional income will experience an increase and efficiency has a negative and significant effect because if efficiency increases then income area will decrease.]]>
<![CDATA[PERAN KOMUNIKASI BISNIS ISLAM DALAM PENINGKATAN PENJUALAN E-COMMERCE SYARIAH DIKOTA MEDAN ]]>
<![CDATA[Pratami, Arifa]]>;
<![CDATA[Hadi, Muhammad]]>;
<![CDATA[Iyonu, Mentari Ariesta]]>
<![CDATA[ JSAP : Journal Syariah and Accounting Public Vol 5, No 2 (2022): DESEMBER 2022 ]]>
Publisher : <![CDATA[Program Studi Akuntansi ]]>
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DOI: 10.31314/jsap.5.2.60-71.2022
<![CDATA[In the current era of globalization and technological advances, it has a major influence on people's lifestyles and economic activities, including in fulfilling household and personal needs and desires. As is the case in the behavior of buying and selling goods online, one of which is through e-commerce or other sales services, Indonesia, which is the largest Muslim country in the world, provides opportunities for every company to create innovations such as in terms of providing e-commerce services. Particularly in the nature of sharia e-commerce, which are currently increasingly in demand by the public, such as Shoppe Berkah, Tokopedia Salam and Lazada Amanah. This study examines the increase in sales of Islamic e-commerce with Stuctural Equation Modeling (SEM) analysis. This research is built on the basis of ethics and Islamic business communication principles which explain that the exchange of messages or information with other parties within the business sphere must be based on Islamic rules. This study found that variables that have an influence on increasing sharia e-commerce sales, namely people's purchasing power and implementation of sharia contracts and Islamic business communication variables have no significant effect on increasing sharia e-commerce sales. ]]>
