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PENGARUH END-USER SATISFACTION TERHADAP PERFORMANCE PENGGUNA AKHIR SISTEM AKUNTANSI INSTANSI BERBASIS AKRUAL (SAIBA) PADA SATUAN KERJA DI PROVINSI GORONTALO Yulia Puspitasari Gobel
Jurnal Akuntansi Vol 7, No 1 (2021)
Publisher : Lembaga Penerbitan dan Publikasi Ilmiah (LPPI) Universitas Muhammadiyah Palopo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35906/ja001.v7i1.737

Abstract

ABSTRAK Penelitian ini bertujuan untuk mengetahui pengaruh End-User Satisfaction  terhadap kinerja Pengguna Akhir Sistem Akuntansi Instansi Berbasis Akrual (SAIBA) pada satuan kerja di provinsi Gorontalo. Variabel bebas pada penelitian ini adalah End-User Satisfaction dan variabel terikatnya adalah Performance. Populasi dalam penelitian ini adalah operator SAIBA satuan kerja dimasing-masing instansi. Dalam penelitian ini operator SAIBA yang menjadi sampel dipilih berdasarkan Purposive Sampling (kriteria yang dikehendaki). Kriteria pemilihan sampel dalam penelitian ini adalah operator SAIBA yang telah menggunakan aplikasi SAIBA sejumlah 30 responden. Kriteria tersebut dimaksudkan untuk mendapatkan sampel yang dalam kegiatan operasionalnya memahami berbagai hal yang terkait dengan Aplikasi SAIBA, kemudian nantinya hasil tersebut dapat digunakan dalam pengambilan keputusan. Penulis mengolah data primer berupa kuesioner yang disebarkan kepada responden. Data yang berasal dari responden dianalisis dengan regresi linear menggunakan program SPSS 23.Berdasarkan hasil penelitian yang telah dilakukan, diperoleh hasil pengujian hipotesis diterima. Hasil pengujian statistik menunjukkan bahwa signifikansi kepuasan pengguna SAIBA sebesar 5,804 lebih besar dari t tabel sebesar 2,037 dan nilai signifikansi 0,000 lebih kecil dari 0,05. Hal ini berarti bahwa kepuasan pengguna SAIBA berpengaruh terhadap Kinerja Operator SAIBAKata kunci : End-User Satisfaction, Performance, SAIBA. ABSTRACTThis study aims to determine the effect of End-User Satisfaction on the performance of the End-User Sistem Akuntansi Instansi Berbasis Akrual (SAIBA) in work units in Gorontalo province. The independent variable in this study is End-User Satisfaction and the dependent variable is Performance. The population in this study were the SAIBA operators in each work unit. In this study, the SAIBA operator who became the sample was selected based on purposive sampling (desired criteria). The sample selection criteria in this study were 30 SAIBA operators who had used the SAIBA application. These criteria are intended to obtain samples that in their operational activities understand various things related to the SAIBA application, then later these results can be used in decision making. The author processes primary data in the form of a questionnaire distributed to respondents. Data from respondents were analyzed using linear regression using the SPSS 23 program. Based on the results of the research that has been done, the results of hypothesis testing are accepted. The results of statistical testing show that the significance of SAIBA user satisfaction of 5.804 is greater than the t table of 2.037 and the significance value of 0.000 is less than 0.05. This means that SAIBA user satisfaction has an effect on the Performance of SAIBA OperatorsKeywords : End-User Satisfaction, Performance, SAIBA
Akuntansi potali: membangun praktik akuntansi penjualan di pasar tradisional (studi etnometodologi islam) Mohamad Anwar Thalib; Supandi Rahman; Mei K. Abdullah; Yulia Puspitasari Gobel
Jurnal Akuntansi Aktual VOLUME 8, NOMOR 1, FEBRUARI 2021
Publisher : Universitas Negeri Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17977/um004v8i12021p025

Abstract

AbstractThis study aims to construct the efforts of traders to conduct sales accounting practices in traditional market Gorontalo. Research in sales accounting based on local wisdom is important to maintain the accounting sustainability in Indonesia. Islamic ethnomethodology is the approach used in this research. There are 5 stages of data analysis comprising of: amal, ilmu, iman, informasi wahyu, and ihsan (amiiin). The research finds two ways of selling accounting practices which are bargaining and giving bonus cake. These methods are driven by the spirits of Gorontalo Islamic culture, patience, persistence, and brotherhood. The spirits exist because the sellers have demand on income that represents blessing from God. The findings of this research are important because the existence of sales accounting based on Gorontalo’s cultural values have been successfully explored and proven.AbstrakPenelitian ini bertujuan untuk merumuskan cara pedagang di pasar tradisional Gorontalo mempraktikkan akuntansi penjualan. Penelitian akuntansi penjualan berbasis kearifan lokal penting untuk dilakukan sebagai upaya untuk menjaga kelangsungan akuntansi di Indonesia. Etnometodologi Islam adalah pendekatan yang digunakan dalam riset ini. Terdapat 5 tahap analisis data yaitu: amal, ilmu, iman, informasi wahyu, dan ihsan (amiiin). Hasil penelitian menemukan dua cara praktik akuntansi penjualan yaitu: tawar menawar dan memberikan bonus kue. Kedua cara tersebut digerakkan oleh semangat budaya Islam Gorontalo berupa kesabaran, kegigihan, dan persaudaraan. Semangat tersebut hidup karena para penjual ingin mendapatkan rejeki yang merupakan berkah dari Tuhan. Temuan riset ini penting karena berhasil menggali serta menunjukkan keberadaan akuntansi penjualan berbasis nilai budaya Gorontalo.
PEMULIHAN EKONOMI INDONESIA PASCA PANDEMI COVID-19 DENGAN MENGKOMBINASIKAN MODEL FILANTROPI ISLAM DAN NDEAS MODEL Yulia Puspitasari Gobel
Jurnal Tabarru': Islamic Banking and Finance Vol. 3 No. 2 (2020): Jurnal Tabarru' : Islamic Bangking and Finance
Publisher : Department of Islamic Banking, Faculty of Islamic Studies, Islamic University of Riau (UIR)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25299/jtb.2020.vol3(2).5809

Abstract

Penelitian ini merumuskan model pemulihan ekonomi Indonesia pasca pandemi Covid-19 dengan mengkombinasikan model filantropi Islam dengan The National Domestic Economic Auto-Sustainability Model (NDEAS-MODEL). Metode penelitian ini berupa Studi Kepustakaan (Library Research). Hasil penelitian ini berupa gabungan antara filantropi Islam dengan NDEAS Model yang memberikan model keberlanjutan berupa kebangkitan ekonomi yang ditandai dengan adanya kenaikan pendapatan dan Negara Indonesia menjadi lebih hemat pengeluaran sehingga produktivitas lebih tinggi maka pendapatan dan tabungan juga dapat meningkat secara bersamaan, hal inilah yang dapat menekan biaya produksi karena investasi sama dengan tabungan, menghasilkan lapangan pekerjaan dan menarik investor domestik dan internasional, ketahanan pangan dan identitas negara serta berkurangnya pencemaran lingkungan.
PELATIHAN MANAJEMEN DESA DAN PENYUSUNAN SOP PELAYANAN DESA DESA SALILAMA KECAMATAN MANANGGU KABUPATEN BOALEMO Yulia Puspitasari Gobel; Hendra Dukalang
Madani: Jurnal Pengabdian Ilmiah Vol. 1 No. 1 (2018): MADANI Jurnal Pengabdian Ilmiah
Publisher : LP2M IAIN Sultan Amai Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (365.534 KB) | DOI: 10.30603/md.v1i1.717

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Berlakunya kebijakan alokasi dana desa menuntut perangkat desa dapat meningkatkan kualitas layanan pemerintahan desa yang lebih baik. Tidak hanya layanan masyarakat, pemerintah desa juga diharapkan mengetahui prinsip dasar administrasi. Melalui pelatihan manajemen desa dan penyusunan standar oprasional prosedur (SOP) diharapkan dapat (1) meningkatkan kualitas SDM (perangkat desa) dalam pelayanan kepada masyarakat (2) Meningkatkan kedisiplinan perangkat pemerintahan desa yang menduduki lembaga yang ada (3) Memaksimalkan kemampuan perangkat desa dalam hal pengolahan data yang tersedia (4) meningkatkan Pola kerja perangkat desa agar tertib dalam administrasi maupun dalam pelaporannya.
ANALISIS KINERJA KEUANGAN DENGAN MENGGUNAKAN PENDEKATAN VALUE FOR MONEY PADA SATUAN KERJA IAIN SULTAN AMAI GORONTALO PERIODE TAHUN 2019-2021 najma pettasolong; Yulia Gobel; Arafah Kurniawan
AKASYAH: Jurnal Akuntansi, Keuangan dan Audit Syariah Vol. 2 No. 1 (2022): Akuntansi,Keuangan dan Audit Syariah
Publisher : Department of Islamic Accounting, Faculty of Islamic Economics and Business, IAIN Sultan Amai Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1054.385 KB) | DOI: 10.58176/akasyah.v2i1.132

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This study aims to measure the financial performance of the IAIN Sutan Amai Gorontalo work unit, using the Value For Money approach by analyzing the 2019 to 2020 Budget Realization Report. The method used is descriptive qualitative using a comparative value based on value for money by calculating the economic value, effectiveness value and Efficiency value. The data was obtained through a document study in the form of secondary data reports on the realization of the 2019 to 2020 budget. each economic value < 100, Effectiveness value > 100 and Efficient value > 100, so it is said that the budget realization report of IAIN Sultan Amai Gorontalo for 2019, 2020 and 2021 meets the elements of being economical, efficient and effective.
Implementasi Pemanfaatan Alokasi Dana Desa (Add) Terhadap Kinerja Perekonomian Daerah Di Indonesia Yulia Puspitasari Gobel
AKASYAH: Jurnal Akuntansi, Keuangan dan Audit Syariah Vol. 1 No. 1 (2021): Akuntansi, Keuangan dan Audit Syariah
Publisher : Department of Islamic Accounting, Faculty of Islamic Economics and Business, IAIN Sultan Amai Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58176/akasyah.v1i1.368

Abstract

The government has allocated the Alokasi Dana desa (ADD) in the APBD each fiscal year with a large amount. This is for the sake of increasing Indonesia's development specifically to improve regions that can impact on the welfare of society. The purpose of this study was to test the village funding planning for provincial development in Indonesia, the research method used the Sederhaa regression analysis by conducting hypothesis research with the t test. This study uses secondary data consisting of total village funds with economic growth indexes in each province in Indonesia in 2018. The results of this study indicate the fact that Alokasi Dana Desa have a significant effect on regional economic development in Indonesia
Empowerment of Bongo Religious Tourism Village, Gorontalo Province Through Digital Marketing Strategy Yulia Puspitasari Gobel
Amalee: Indonesian Journal of Community Research and Engagement Vol 4 No 1 (2023): Amalee: Indonesian Journal of Community Research and Engagement
Publisher : LP2M INSURI Ponorogo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37680/amalee.v4i1.2054

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The Bongo Religious tourism village destination is a tourist village that has a beautifully natural feel with a culture that is thick with Islamic values, Bongo Village has 208 MSMEs. With the number of MSME actors marketing the products produced and with not being socialized to people who are outside the province of Gorontalo even though the Bubohu Bongo Religious Tourism Village came out as the second winner of ADWI 2021, because the publication of the religious tourism village has not spread widely. Therefore the solutions for MSME problems and publication of religious tourism villages are 1) Stimulating the public and government to be active in supporting MSME products and religious tourism destinations, 2) Optimizing Online Marketing as an attraction for domestic and foreign tourists, 3) creating and managing online marketing media, 6) implemented continuously. Implementation of activities Implementation of community service for Community Empowerment of UMKM Actors and Publication of destinations in the Bongo Religious Tourism village with an Online Marketing approach, carried out through workshop activities on August 1, 20,22 at Dulanga Beach, Bongo Village. Training and mentoring are carried out to increase public awareness of the use of social media as online marketing in increasing MSME businesses and publishing bongo religious tourism destinations. This is shown by the existence of a religious tourism website that markets typical bongo village products.
EFEKTIVITAS DAN KONTRIBUSI PAJAK DAERAH KABUPATEN GORONTALO TAHUN 2017-2021 Yulia Puspitasari Gobel
EKALAYA : Jurnal Ekonomi Akuntansi Vol. 1 No. 1 (2023): Ekalaya : Jurnal Ekonomi Akuntansi
Publisher : CV. Kalimasada Group

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59966/ekalaya.v1i1.36

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This study analyzes the Effectiveness of Regional Taxes of Gorontalo Regency and the Contribution of Local Taxes ofGorontalo Regency to Regional Original Income. This study uses a secondary data Quantitative descriptive method in theform of a Report on Realization of the 2017-2021 Regional Tax Revenue Budget for Gorontalo Regency. The results of theanalysis of regional tax effectiveness in Gorontalo Regency show that the results of measuring the effectiveness of local taxes arevery good with a large percentage of 100%, namely in 2017 it was 123%, in 2018 it was 126% and in 2019 it was121%, while the measurement of tax effectiveness in 2020 is the effectiveness of local taxes is less effective with a percentage of60% -80% with a yield of 75%, then the value of the effectiveness of local taxes in 2021 is not good with a percentage of<60% with a yield of 59%. In the analysis of the local tax contribution to regional own-source revenue that has been carriedout, it can be seen that in 2017 it was 11%, in 2018 it was 15% and in 2019 it was 20% with a percentage value between10.10% - 20% which shows that the contribution is less but experiencing an increase in 2020 of 24% and in 2021 of 23%indicates a moderate contribution of local taxes to PAD.
PELATIHAN PENGELOLAAN KAS BAGI PENGRAJIN KARAWO DI DESA PONGONGAILA KEC. PULUBALA Yulia Puspitasari Gobel
Jurnal Gembira: Pengabdian Kepada Masyarakat Vol 1 No 02 (2023): APRIL 2023
Publisher : Media Inovasi Pendidikan dan Publikasi

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Kegiatan pengabdian kepada masyarakat di desa Pongongaila memiliki tujuan yaitu Kegiatan pengabdian masyarakat ini bertujuan untuk membekali kemampuan dan keterampilan pelaku UMKM pengrajin Karawo agar dapat melaksanakan Manajemen Kasnya dengan mudah dalam kegiatan bisnisnya sehingga dapat meningkatkan kinerja keuangan perusahaan. Tujuan pelatihan ini khususnya adalah dalam hal-hal sebagai berikut. a. Peserta mampu membuat persamaan akuntansi. b. Peserta mampu dan terampil menjurnal dan memindahbukukan. c. Peserta mampu dan terampil menyusun daftar saldo dan mencatat penyesuaian. d. Peserta mampu dan terampil menyusun daftar saldo setelah penyesuaian. e. Peserta mampu dan terampil menyusun laporan keuangan. Metode yang digunakan dalam penyelesaian masalah tersebut ialah menggunakan metode pelatihan Manajemen Kas. Pemateri pelatihan narasumber yakni dosen pemateri dari IAIN Sultan Amai Gorontalo dengan peserta pelatihan adalah seluruh pelaku UMKM Karawo Kecamatan Pulubala Kabupaten Gorontalo. Output kegiatan pengabdian masyarakat ini, antara lain, (1) Pelaku Usaha UMKM Karawo mampu memanajemen kas (2) Pemanfaatan Kas agar efektif dan efisien.