Article Per Year (5 Year)
p-Index From 2019 - 2024
1.376
P-Index
This Author published in this journals
All Journal AKADEMIKA Liquidity: Jurnal Riset Akuntansi dan Manajemen Journal of Accounting Science Ekuilibrium : Jurnal Ilmiah Bidang Ilmu Ekonomi Jurnal Pengabdian Kepada Masyarakat MEMBANGUN NEGERI JSAP : Journal Syariah and Accounting Public
Felmi D. Lantowa
Program Studi Akuntansi Fakultas Ilmu Sosial Universitas Muhammadiyah Gorontalo
Humanities Economics, Econometrics & Finance Social Sciences Other

Published : 9 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 4 Documents
Search
Journal : JSAP : Journal Syariah and Accounting Public

 1 
EFEKTIVITAS PENGELOLAAN DAN TRANSPARANSI DANA DESA DI DESA SIDOHARJO KECAMATAN TOLANGOHULA KABUPATEN GORONTALO Felmi D. Lantowa; Nurjanah Sadikin
JSAP : Journal Syariah and Accounting Public Vol 4, No 2: 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).
ANALISIS PENERAPAN APLIKASI SISKEUDES DALAM MENINGKATKAN KUALITAS AKUNTABILITAS KEUANGAN DESA DI DESA HUYULA Sry Anita Gusasi; Felmi D. Lantowa
JSAP : Journal Syariah and Accounting Public Vol 4, No 1: JULI 2021
Publisher : Program Studi Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31314/jsap.4.1.15-23.2021

Abstract

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
PERAN APARATUR DESA DALAM AKUNTABILITAS PENGELOLAAN KEUANGAN DESA DI DESA ILUTA KECAMATAN BATUDAA Felmi D. Lantowa; Fitria Melynsyah Yusuf; Arena Samsudin Jusuf
JSAP : Journal Syariah and Accounting Public Vol 5, No 2: DESEMBER 2022
Publisher : Program Studi Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31314/jsap.5.2.%p.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
ANALISIS KINERJA KEUANGAN PEMERINTAH KABUPATEN GORONTALO Felmi D Lantowa; Ismail Wirsan yahya
JSAP : Journal Syariah and Accounting Public Vol 6, No 1: JULI 2023
Publisher : Program Studi Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31314/jsap.6.1.%p.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
Co-Authors Arena Samsudin Jusuf Fitri Melynsyah Yusuf Fitria Melynsyah Yusuf Ismail Wirsan yahya Joice Machmud Lukfiah I. Radjak Nurjanah Sadikin Siti Alisa Mayulu Sry Anita Gusasi Umar Sako, Umar