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Harijono H. Imbran
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Prof. Dr. H. Mansoer Pateda, Desa Pentadio Timur, Kabupaten Gorontalo Program Studi Ekonomi Pembangunan Universitas Muhammadiyah Gorontalo
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JPPE : Jurnal Perencanaan & Pengembangan Ekonomi
Published by Universitas Muhammadiyah Gorontalo
ISSN : -     EISSN : 2622349X     DOI : -
Core Subject : Social,
Environmental Science Social Sciences
JPPE (Jurnal Perencanaan dan Pengembangan Ekonomi), with registered numbers EISSN 2622-349X (Online) is a peer-reviewed journal, available in print and online and published twice a year, in June and December. The scope of JPPE includes: Economic History, Applied Economics, Business and Finance, Regional Development, Public Policy, Industry and Trade, Environmental and Ecological Economics, Islamic Economics, Health Economics, Fiscal Economics Monetary Economics, Political Economics, Culture Economics, Law Economics
Arjuna Subject : Ilmu Ekonomi, Ekonometrika dan Keuangan (semua kategori) - Ilmu Ekonomi, Ekonometrika dan Keuangan (Lain-Lain)
Articles 10 Documents
 1 
Search results for , issue "Vol 8, No 1 (2025): Juni 2025" : 10 Documents clear
PERBANDINGAN PENDEKATAN TEORI NORMATIF DAN POSITIF DALAM KEBIJAKAN AKUNTANSI PADA PT ASTRA INTERNATIONAL TBK (MANUFAKTUR) DAN PT TELEKOMUNIKASI INDONESIA TBK (TEKNOLOGI) DI INDONESIA Amalya Ahmad, Dwi Rezky; Nawangsari, Ajeng Tita
JPPE : Jurnal Perencanaan & Pengembangan Ekonomi Vol 8, No 1 (2025): Juni 2025
Publisher : Universitas Muhammadiyah Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31314/jppe.v8i1.4226

Abstract

This study examines how theoretical orientations in accounting policy manifest within two leading Indonesian firms operating in distinct industrial sectors—manufacturing and technology—over the period 2017 to 2024. Employing a qualitative content analysis of corporate disclosures and relevant academic literature, the research investigates organizational responses to environmental pressures, governance mechanisms, and institutional expectations as reflected in financial reporting choices. The findings reveal contrasting strategic orientations: the manufacturing firm adopts conservative and rigid policies aimed at preserving legitimacy, while the technology firm pursues adaptive and flexible approaches aligned with innovation dynamics. These patterns reflect deeper institutional logics shaped by legitimacy concerns, agency relationships, and sector-specific value creation imperatives. The study concludes that accounting policy is best understood as a negotiated construct situated between normative ideals and pragmatic demands, highlighting the importance of theoretical pluralism in contemporary accounting practice
ANALISIS STRATEGI PENGEMBANGAN SEKTOR EKONOMI KABUPATEN BOLAANG MONGONDOW TIMUR Paputungan, Dwi R.; Amo, Farisa Maulinam
JPPE : Jurnal Perencanaan & Pengembangan Ekonomi Vol 8, No 1 (2025): Juni 2025
Publisher : Universitas Muhammadiyah Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31314/jppe.v8i1.4266

Abstract

Economic growth is now a benchmark for regional development. High regional economic growth will ensure the prosperity of the people living in the area. The economic growth of East Bolaang Mongondow Regency grows every year but has slowed down due to the lack of maximization of other sectors besides mining and agriculture. The research was conducted to identify the basic sectors or areas favored by East Bolaang Mongondow Regency, as well as to determine the most effective strategy to increase the existing economic potential. The research was conducted using quantitative methods with a descriptive approach. For analysis techniques, researchers used LQ analysis, Shift Share analysis, and SWOT analysis. The results of the study show that there are 3 basic or leading sectors in East Bolaang Mongondow Regency, these three sectors contribute the most each year compared to other sectors. To encourage economic growth, the government must take more initiative in optimizing the potential of the region by implementing better development programs in accordance with regional conditions, so that the leading sectors can encourage the development of non leading sectors
PEMBERIAN REWARD DAN DAMPAKNYA TERHADAP KREATIFITAS KARYAWAN Amiruddin, Rizal; Muslimin, Rustan
JPPE : Jurnal Perencanaan & Pengembangan Ekonomi Vol 8, No 1 (2025): Juni 2025
Publisher : Universitas Muhammadiyah Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31314/jppe.v8i1.4614

Abstract

In the field, the phenomenon shows that companies are increasingly realizing the importance of employee creativity in driving innovation and competitive advantage. One effort is providing rewards to show appreciation for performance. However, the effectiveness of rewards in increasing creativity remains a question that requires further research. The study aims to analyze the effect of rewards on employee creativity. The research method used is a quantitative approach with Simple linear regression analysis technique. Data were collected through distributing questionnaires to a number of Bazarnas Gorontalo employees and analyzed statistically. The results showed that the reward variable (X) had a positive but insignificant effect on employee creativity (Y), as indicated by the calculated T value of 0.442 and a significance value of 0.661 (≥ 0.05). Thus, it can be concluded that although reward provides a positive impetus, it is not significant enough to increase employee creativity in the context of the organization under study.
FAKTOR-FAKTOR YANG MEMPENGARUHI TINGKAT PRODUKSI JAGUNG DI DESA KARYAMUKTI KECAMATAN MOOTILANGO KABUPATEN GORONTALO Lagarusu, Herti; Machmud, Joice; Paramata, Sri Hantuti; Imbran, Harijono
JPPE : Jurnal Perencanaan & Pengembangan Ekonomi Vol 8, No 1 (2025): Juni 2025
Publisher : Universitas Muhammadiyah Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31314/jppe.v8i1.4292

Abstract

This study aims to determine and analyze whether: 1) area (X1), labor (X2) and capital (X3) have a partial and significant effect on corn production, and whether 1) area (X1), labor (X2) and capital (X3) have a simultaneous and significant effect on corn production in Karyamukti Village, Mootilango District. The research method used is research with a quantitative approach and descriptive type. The results of the study are: The results of corn production by farmers in Karyamukti Village, Mootilango District, Gorontalo Regency are 99.20 percent influenced by land area factors (X1), labor factor (X2), and capital factor (X3). Based on the equation Y = 10.369 + 0.688X1 + 2.128X2 + 1.523X3, it shows a very large possibility for farmers to increase their production by increasing the use of land area factors, labor factor, and capital factor for their corn planting business production. Partially, all factors studied, namely land area factors (X1), labor factors (X2), and capital factors (X.) Capital factors (X3) have a positive and significant effect on the amount of corn production produced by farmers in Karyamukti Village, Mootilango District, Gorontalo Regency. Simultaneously, land area factors (X1), labor factors (X2), and capital factors (X3) have a positive and significant effect on the amount of corn production produced by farmers in Karyamukti Village, Mootilango District, Gorontalo Regency
EFEKTIVITAS DANA DESA TAHUN 2017-2021 DALAM PEMBANGUNAN EKONOMI DAN INFRASTRUKTUR DI DESA TOTOPO KECAMATAN BILATO KABUPATEN GORONTALO Ongi, Yusmaya; Paramata, Sri Hantuti; Baderan, Umar Sako; Machmud, Joice
JPPE : Jurnal Perencanaan & Pengembangan Ekonomi Vol 8, No 1 (2025): Juni 2025
Publisher : Universitas Muhammadiyah Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31314/jppe.v8i1.4291

Abstract

This study aims to determine the extent of the Effectiveness of Village Funds in 2017-2021 in Economic and Infrastructure Development in Totopo Village, Bilato District, Gorontalo Regency. The research method used is research with a quantitative approach and descriptive type. The results of the study are: The allocation of funds for infrastructure has decreased drastically from IDR 717,120,800 in 2017 to IDR 165,776,000 in 2021. This shows a decrease in the priority or scope of infrastructure development in the last five years. The results of the study found that the main problem lies in the lack of technical supervision, the quality of work that does not meet specifications due to the lack of implementer skills, and low transparency in project implementation. This resulted in infrastructure development not being in accordance with the initial plan. Furthermore, funds for economic development are very volatile, with the highest allocation in 2018 of IDR 425,904,900, but decreased to IDR. 214,267,400 in 2021. This fluctuation indicates inconsistent planning, which hinders the success of the program. The results of the study show that aid planning has not been designed in a targeted manner, so that aid is not always on target. In addition, the monitoring system carried out by the Village Consultative Body (BPD) and the village government is less than optimal, and monitoring of the impact of aid has not been carried out in a structured manner
EVALUASI KINERJA PENYELENGGARA IBADAH HAJI DI PROVINSI GORONTALO Tilome, Arfan A
JPPE : Jurnal Perencanaan & Pengembangan Ekonomi Vol 8, No 1 (2025): Juni 2025
Publisher : Universitas Muhammadiyah Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31314/jppe.v8i1.4777

Abstract

The purpose of this study was to evaluate the performance of the pilgrimage organizers in terms of guidance of the rituals of Hajj, passport services, health services, pelayanaan at Hajj dormitory, transportation services, and baggage service. This type of research is pursued with the model of summative evaluative research, which evaluates the performance of the pilgrimage organizers of aspects of the product using the criteria of excellent, good, poor, and not well indexed on community satisfaction as stipulated in the Decree of the Minister of State for Administrative Reform Republic Indonesia Number 25 of 2004. Required data collected in this study using a questionnaire instrument, interviews, and observations. Key informants in the study were pilgrims Gorontalo province in 2011, 2012, and 2013 as the population of 2,250 people and 10% of the sample population of 225 people.The results of this study revealed that the overall performance of the pilgrimage organizers in Gorontalo is good. Performance shall include the performance of the pilgrimage organizers in terms of guidance of the rituals of Hajj is good, service is good passport, health care is good, pelayanaan at Hajj dormitory is good, service is good transportation, and the performance of the pilgrimage organizers in terms of baggage service is also good. Based on this research it is recommended to both the central and local governments in order to meet the needs of facilities and infrastructure, especially in the Hajj, making a unified service standards, increasing the number of service personnel, as well as speed up service time
IMPLEMENTASI KEBIJAKAN ABSENSI ONLINE APARATUR SIPIL NEGARA DI KANTOR SEKRETARIAT DAERAH KABUPATEN POHUWATO Djafar, Rusni
JPPE : Jurnal Perencanaan & Pengembangan Ekonomi Vol 8, No 1 (2025): Juni 2025
Publisher : Universitas Muhammadiyah Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31314/jppe.v8i1.4910

Abstract

The aims of this research to examine the implementation of the online attendance policy for Civil Servants (ASN) at the Regional Secretariat Office of Pohuwato Regency. The research focuses on how the policy is executed, its alignment with organizational goals, and the challenges encountered. The findings reveal that the online attendance policy is strongly aligned with the objectives of improving employee discipline and efficiency as part of bureaucratic reform. Although policy information dissemination has been carried out, comprehension remains limited among field staff and senior employees. Additionally, the enforcement of attendance rules is inconsistent, leading to negative perceptions of fairness. Despite being technically feasible, implementation is hindered by system disruptions, poor network coverage, and insufficient technical skills. Enhancing socialization, ensuring fair rule enforcement, improving technical infrastructure, and establishing specific Standard Operating Procedures (SOPs) are necessary to improve policy effectiveness. Violations of the policy may affect the payment of additional income allowances
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI PENDAPATAN PELAKU UMKM DI KELURAHAN TAMALATE KECAMATAN KOTA TIMUR KOTA GORONTALO Malango, Zulyana; Imbran, Harijono H; Machmud, Joice
JPPE : Jurnal Perencanaan & Pengembangan Ekonomi Vol 8, No 1 (2025): Juni 2025
Publisher : Universitas Muhammadiyah Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31314/jppe.v8i1.4889

Abstract

This study aims to identify internal and external factors that influencing the income of SME operators in Tamalate Village, Kota Timur District, Gorontalo City. The instruments used in this research were interviews and questionnaires with a Likert scale approach, supported by regression and multiple correlation analysis. The respondents in this study consisted of 40 MSME respondents. The results of the analysis showed that internal factors (efficiency, competitiveness of product quality including packaging) and external factors (capital, access to business financing, and competitiveness) simultaneously have a strong (significant) influence, with an R-Square value of 0.781 or 78.1 percent.
ANALISIS PERTUMBUHAN EKONOMI INKLUSIF KABUPATEN GORONTALO Imbran, Harijono; Alkatiri, Ramlah; Machmud, Fransiska
JPPE : Jurnal Perencanaan & Pengembangan Ekonomi Vol 8, No 1 (2025): Juni 2025
Publisher : Universitas Muhammadiyah Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31314/jppe.v8i1.4887

Abstract

This study aims to determine the inclusive economic growth of Gorontalo Regency. This study uses a quantitative approach using secondary data from both the Gorontalo Regency Central Statistics Agency (BPS) and the Gorontalo Regency Regional Development Acceleration Agency. The analytical tools used are economic growth and the Inclusive Growth Index (IGI). The results show that Gorontalo Regency's economic growth from 2023 to 2024 has demonstrated inclusiveness in reducing poverty, as reported by the 2024 BPS report, where the poverty rate decreased by 1.05%. Population significantly influences economic growth in Gorontalo Regency from 2020 to 2024. The dependency ratio partially significantly influences economic growth in Gorontalo Regency from 2020 to 2024.
STRATEGI PEMBERDAYAAN USAHA MIKRO KECIL DAN MENENGAH (UMKM) DI KECAMATAN DULUPI KABUPATEN BOALEMO Paramata, Sri Hantuti; Mokodompit, Nur Eng; Mustapa, Sukrianto
JPPE : Jurnal Perencanaan & Pengembangan Ekonomi Vol 8, No 1 (2025): Juni 2025
Publisher : Universitas Muhammadiyah Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31314/jppe.v8i1.4891

Abstract

This study aims to identify internal and external factors that influencing the income of SME operators in Tamalate Village, Kota Timur District, Gorontalo City. The instruments used in this research were interviews and questionnaires with a Likert scale approach, supported by regression and multiple correlation analysis. The respondents in this study consisted of 40 MSME respondents. The results of the analysis showed that internal factors (efficiency, competitiveness of product quality including packaging) and external factors (capital, access to business financing, and competitiveness) simultaneously have a strong (significant) influence, with an R-Square value of 0.781 or 78.1 percent

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