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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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ANALISIS KEBIJAKAN SUKU BUNGA DEPOSITO TERHADAP TINGKAT DEPOSITO NASABAH PADA PT. BANK SULUTGO CABANG SUWAWA KABUPATEN BONE BOLANGO Machieu, Siti Rahmatia; Hippy, Mohammad Zubair
JSAP : Journal Syariah and Accounting Public Vol 5, No 2 (2022): DESEMBER 2022
Publisher : Program Studi Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31314/jsap.5.2.72-81.2022

Abstract

Abstract:This study aims to analyze the effect of deposit interest rates on customer deposit rates at PT. Suwawa Bank, Suwawa Branch, Bone Bolango Regency. This research is a quantitative research using secondary data. The data analysis technique in this study was simple regression analysis which was processed using the E-Views 9 assistance program. The results of this study indicate that the deposit rate policy has a positive and significant effect on customer deposit rates at PT. Bank SulutGo, Suwawa Branch, Bone Bolango Regency for the 2019-2021 period with a determinant value of 18.9282%. While the rest is influenced by other variables such as administrative costs, exchange rate movements, the amount of customer funds, public trust, bank image and credibility of deposit products. Then the test results for each type of deposit period found that for deposit interest rate policies for periods of 1 month, 3 months and 12 months have a significant effect on customer deposit rates while deposit interest rate policies for periods of 6 months have no significant effectKeywords: Deposit Interest Rate Policy, Deposit Rate  Abstrak:Penelitian ini bertujuan untuk menganalisis pengaruh kebijakan suku Bunga Deposito terhadap tingkat deposito nasabah pada PT. Bank SulutGo Cabang Suwawa Kabupaten Bone Bolango. Penelitian ini merupakan penelitian kuantitatif dengan menggunakan data sekunder. Teknik analisis data dalam penelitian ini adalah analisis regresi sederhana yang diolah menggunakan bantuan program E-Views 9. Hasil penelitian ini menunjukan bahwa kebijakan suku Bunga deposito berpengaruh positif dan signifikan terhadap tingkat deposito nasabah pada PT. Bank SulutGo Cabang Suwawa Kabupaten Bone Bolango periode 2019-2021 dengan nilai determinan sebesar 18,9282%. Sementara sisisanya dipengaruhi oleh variabel lain seperti variabel biaya administrasi, pergerakan kurs, jumlah dana nasabah, kepercayaan masyarakat, citra bank serta kredibilitas produk deposito. Kemudian hasil pengujian untuk setiap jenis jangka waktu deposito ditemukan bahwa untuk kebijakan suku Bunga deposito jangka waktu 1 bulan, 3 bulan dan 12 berpengaruh signifikan terhadap tingkat deposito nasabah sementara kebijakan suku Bunga deposito jangka waktu 6 bulan tidak berpengaruh signifikan Kata kunci : Kebijakan Suku Bunga Deposito, Tingkat Deposito
PERAN APARATUR DESA DALAM AKUNTABILITAS PENGELOLAAN KEUANGAN DESA DI DESA ILUTA KECAMATAN BATUDAA Lantowa, Felmi D.; Yusuf, Fitria Melynsyah; Jusuf, Arena Samsudin
JSAP : Journal Syariah and Accounting Public Vol 5, No 2 (2022): DESEMBER 2022
Publisher : Program Studi Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31314/jsap.5.2.82-92.2022

Abstract

Regional autonomy is a new chapter in the administration of a more decentralized form of government. Likewise, the village government is given the authority to be able to carry out village financial management based on accountability and transparent financial management. The purpose of the study was to identify the Role of Village apparatuses in Village Financial Management Accountability in Iluta Village, Batudaa District. The results showed that the role of village officials in the accountability of village financial management in Iluta Village, Batudaa Subdistrict from five indicators based on Permendagri Number 20 of 2018, two indicators are not yet appropriate, namely the administration stage and the reporting stage, the administration stage is still carried out by the Head of the Administration Section due to the lack of understanding of the Village Treasurer in operating a computer, resulting in the reporting of village government budget realization to the Regency level is still often delayed, but the PMD Office still provides an allowance of fourteen days from the specified time so that it does not affect the disbursement of further funds. Thus, it is necessary to increase the capacity quality of knowledge, and expertise of village officials about computers to improve the performance of village officials in village financial management
PENGARUH UKURAN ASET PERUSAHAAN DAN DIVIDEND PAYOUT RATIO (DPR) TERHADAP NILAI PRICE BOOK VALUE (PBV) PERUSAHAAN PLASTIK & KEMASAN YANG TERDAFTAR DI BURSA EFEK INDONESIA Hippy, Mohammad Zubair; Makur, Dharmawaty S.
JSAP : Journal Syariah and Accounting Public Vol 5, No 2 (2022): DESEMBER 2022
Publisher : Program Studi Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31314/jsap.5.2.93-102.2022

Abstract

Abstract:The research is quantitative research using secondary data obtained from the site of the indonesia stock exchange.The size of the population in this research as many as 15 companies, then with the purposive sampling so obtained the number of samples from 10 companies.Data analysis techniques of the research is multiple regression analysis of the pooled data. The results of this study indicate that (1) the size of company assets has a positive and significant effect on the Price book value of plastic and packaging companies. (2) Dividend Payout Ratio has no significant positive effect on the Price book value of plastic and packaging companies. (3) The size of the company's assets and the Dividend Payout Ratio together have a significant effect on the Price book value of plastic and packaging companies with a determinant value of 78.0867%. The ability of other variables to explain the value of the company is 21.9133%, namely the variable liquidity ratios, audit committees, independent commissioners, profitability ratios, solvency ratios, management decisions, company ownership structure and earnings per share of the company. Keywords: Price book value, Size of company assets, Dividend Payout Ratio Abstrak:Penelitian ini merupakan penelitian kuantitatif dengan menggunakan data sekunder yang diperoleh dari situs Bursa Efek Indonesia. Jumlah populasi dalam penelitian ini sebanyak 15 perusahaan, kemudian dengan metode purposive sampling sehingga diperoleh jumlah sampel sebanyak 10 perusahaan. Teknik analisis data dalam penelitian ini adalah analisis regresi berganda data panel. Hasil penelitian ini menunjukan bahwa (1) Ukuran aset perusahaan berpengaruh positif dan signifikan terhadap nilai Price book value perusahaan plastik & kemasan. (2) Dividend Payout Ratio berpengaruh positif tidak signifikan terhadap nilai Price book value perusahaan plastik & kemasan. (3) Ukuran aset perusahaan dan Dividend Payout Ratio secara bersama-sama berpengaruh signifikan terhadap nilai Price book value perusahaan plastik & kemasan dengan nilai determinan sebesar 78,0867%. Adapun kemampuan dari variabel lain dalam menjelaskan nilai perusahaan sebesar 21.9133% yakni variabel rasio likuiditas, komite audit, komisaris independen, rasio profitabilitas, rasio solvabilitas, keputusan manajemen, struktur kepemilikan perusahaan serta laba per lembar saham perusahaan. Kata Kunci : Price book value, Ukuran aset perusahaan, Dividend Payout Ratio
ANALISIS PENGELOLAAN KEUANGAN SESUAI PERMENDAGRI NOMOR 79 TAHUN 2018 TENTANG BADAN LAYANAN UMUM DAERAH DI PUSKESMAS TOLANGOHULA Radjak, Lukfiah Irwan
JSAP : Journal Syariah and Accounting Public Vol 5, No 2 (2022): DESEMBER 2022
Publisher : Program Studi Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31314/jsap.5.2.103-111.2022

Abstract

Penelitian ini bertujuan untuk mengetahui apakah pengelolaan keuangan sudah sesuai dengan Permendagri No. 79 Tahun 2018 tentang Badan Layanan Umum Daerah pada Puskesmas Tolangohula. Pada penelitian ini peneliti menggunakan jenis penelitian deskriptif kualitatif. Puskesmas Tolangohula dalam pengelolaan keuangannya sesuai dengan Peraturan Menteri Dalam Negeri Nomor 79 Tahun 2018 tentang Badan Layanan Umum Daerah pada Puskesmas Tolangohula dengan mematuhi beberapa prinsip tata kelola keuangan, yaitu Transparansi dan Independensi. Namun, Puskesmas Tolangohula belum menerapkan prinsip akuntabilitas dan tanggung jawab. Namun demikian, Puskesmas Tolangohula RPSA telah mandiri dalam mengelola organisasi secara profesional tanpa benturan kepentingan dan pengaruh atau tekanan dari orang lain yang tidak sesuai dengan peraturan perundang-undangan dan prinsip bisnis yang sehat.
PENGAMANAN BARANG MILIK DAERAH DALAM MEWUJUDKAN AKUNTABILITAS PADA BADAN KEUANGAN KABUPATEN GORONTALO UTARA Adam, Novita; Thalib, Maryati Kadir
JSAP : Journal Syariah and Accounting Public Vol 5, No 1 (2022): JULI 2022
Publisher : Program Studi Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31314/jsap.5.1.27-36.2022

Abstract

This study aims to analyze and describe how the implementation of securing Regional Property in realizing accountability in the North Gorontalo Regency Financial Board. the method used in this study is a qualitative approach by conducting interviews with employees in the accounting and asset sector. The results of the study show that the safeguarding of Regional Property in the North Gorontalo Regency Finance Agency has been effective but not yet accountable. The novelty of this study is what distinguishes it from previous research, namely the researcher includes elements of Regional Original Revenue (PAD) to assess accountability in securing Regional Property
Peran Keunggulan Bersaing Memoderasi Teknik Akuntansi Manajemen Strategis Terhadap Kinerja UMKM Puyo, Marten
JSAP : Journal Syariah and Accounting Public Vol 6, No 1 (2023): Juli 2023
Publisher : Program Studi Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31314/jsap.6.1.48-61.2023

Abstract

Teknik akuntansi manajemen strategis serta keunggulan bersaing merupakan factor yang sangat penting dalam meningkatkan kinerja UMKM. Penelitian ini bertujuan untuk menganalisis peran keunggulan bersaing memoderasi teknik akuntansi manajemen strategis terhadap kinerja UMKM. Penelitian ini menggunakan penelitian kuantitatif dengan jenis survey terhadap 398 pimpinan perusahaan UMKM di Provinsi Gorontalo. Penarikan sampel penelitian dilakukan dengan menggunakan teknik probability sampling. Analisis data dalam penelitian ini menggunakan metode analisis PLS-SEM (partial least square modeling) melalui program SmartPLS 3.0. Hasil penelitian menemukan bahwa pertama teknik akuntansi manajemen strategis berpengaruh signifikan terhadap kinerja UMKM. Kedua keunggulan bersaing memoderasi teknik akuntansi manajemen strategis terhadap kinerja UMKM. Berdasarkan hasil pengujian, bahwa dalam menangani kompetitor, maka teknik akuntansi manajemen strategis melalui strategi benchmarking, analisis pelanggan, strategic costing dan pricing, competitor accounting serta strategi value chain menjadi peran penting dalam meningkatkan kinerja perusahaan. Sedangkan strategi keunggulan bersaing dalam memperkuat teknik akuntansi manajemen strategis terhadap kinerja UMKM, perusahaan berfokus pada pengembangan dalam inovasi produk.Kata Kunci: Teknik Akuntansi Manajemen Strategis, Keunggulan Bersaing, Kinerja UMKM
Efektivitas Belanja Barang Dan Jasa Pada Kantor Kecamatan Tapa Kabupaten Bone Bolango Umar, Reply Jusuf; Abdullah, Julie; Hasan, Wahyudin
JSAP : Journal Syariah and Accounting Public Vol 6, No 1 (2023): Juli 2023
Publisher : Program Studi Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31314/jsap.6.1.1-8.2023

Abstract

This study aims to determine and analyze the effectiveness of the budget for goods and services in the Tapa District Office, Bone Bolango Regency. This study uses the method of analysis of the effectiveness ratio. The data collection method used in this research is by means of documentation, interviews and observation.The results of this study indicate that the level or criteria for the effectiveness of the goods and services budget at the Tapa District Office, Bone Bolango Regency from 2018-2021 are classified as effective criteria. In 2018 the effectiveness rate was 97.22% (Effective). Then in the following year 2019, the level of effectiveness increased to 98.79% (Effective). Furthermore, 2020 is the year with the lowest level of effectiveness during the 2018-2021 period with an effectiveness rate of 93.31% but is still classified as Effective. Furthermore, 2021 will be the year with the highest level of effectiveness during the 2018-2021 period, namely 99.66% (Effective).
ANALISIS AKTIVITAS KEUANGAN DAN PENGELOLAAN UTANG DALAM MENGUKUR KEMAMPUAN LABA PERUSAHAAN Abdullah, Yunita Damayanti; Lamuda, Ilyas; Abdullah, Julie; Karundeng, Deby R.
JSAP : Journal Syariah and Accounting Public Vol 6, No 1 (2023): Juli 2023
Publisher : Program Studi Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31314/jsap.6.1.9-19.2023

Abstract

The purpose of this study is to analyze financial activity and debt management in measuring the company's profit capability (studies in the hotel industry listed on the Indonesian Stock Exchange). The purposive sampling method was used for sampling with analytical techniques using financial performance ratios and multiple linear regression analysis to analyze the effect of the independent variables on the dependent variable. The results showed that financial activity had a positive and significant effect on earning capacity, debt management had a non-significant positive effect on earning capacity, and simultaneously financial activity and debt management had a positive effect on earning capacity in hotel companies listed on the Indonesia Stock Exchange.
ANALISIS KINERJA KEUANGAN PEMERINTAH KABUPATEN GORONTALO Lantowa, Felmi D; yahya, Ismail Wirsan
JSAP : Journal Syariah and Accounting Public Vol 6, No 1 (2023): Juli 2023
Publisher : Program Studi Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31314/jsap.6.1.20-30.2023

Abstract

In the era of regional autonomy, they were given authority and responsibility in managing financial resources to ensure the prosperity of their people. One of the changes to the regional financial management system is the utilization of the Financial Accounting Information System. So it is very important for local governments to pay great attention to the performance of regional financial management. The purpose of this study is to determine the financial performance of the Gorontalo district government. The results of the study show that regional financial performance ratios in Gorontalo Regency during the 2017 – 2021 period show that all financial ratios have decreased from 2017 to 2020. Then in 2021 there will be improvements in terms of increasing financial performance when viewed from various financial ratios. So that the Gorontalo Regency Government must be able to maximize the potential that exists in the region to be able to improve financial performance which is generally lower than in 2017
ANALISIS RASIO KEUANGAN BANK UMUM YANG TERDAFTAR DI BURSA EFEK INDONESIA Botutihe, Syamsurizal; Lamuda, Ilyas; Hasanuddin, Hasanuddin; Abdullah, Julie
JSAP : Journal Syariah and Accounting Public Vol 6, No 1 (2023): Juli 2023
Publisher : Program Studi Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31314/jsap.6.1.31-47.2023

Abstract

This study aims to analyze the financial ratios of commercial banks listed on the Indonesia Stock Exchange. The analytical method used is financial ratios consisting of profitability ratios, liquidity ratios, company growth ratios, capital structure ratios and company value ratios. The results of the study show that the average profitability ratio of the commercial banks studied cannot be said to meet the standards. Furthermore, the average liquidity ratio of the bank under study does not meet the standard ratio. For the company's growth ratio, only Bank Mandiri in 2021 meets the standards. The results of the ratio of the capital structure of the banking companies of all the banks studied on average met banking standards and lastly for the ratio of company values of all the banks studied, on average they met the standard ratio.

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