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All Journal Jambura Accounting Review JSAP : Journal Syariah and Accounting Public Al-Buhuts (e-journal)
Dharmawaty S. Makur
Universitas Muhammadiyah Gorontalo
Economics, Econometrics & Finance

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Penerapan Akuntansi Manajemen Lingkungan Pada Rumah Makan Studi Kasus di Kota Gorontalo Mattoasi Mattoasi; Tri Herlina Nani; Dharmawaty S.Makur
Al-Buhuts Vol. 17 No. 1 (2021): Al-Buhuts
Publisher : Institute Agama Islam Negeri (IAIN) Sultan Amai Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (492.795 KB) | DOI: 10.30603/ab.v17i1.2237

Abstract

The existence of environmental management accounting in the organization aims to provide information on financial and non-financial aspects of the company's environmental performance. This study aims to determine the understanding of restaurant actors who have the mandatory status of implementing Environmental Management Efforts and Environmental Monitoring Efforts) on a regular basis. The research method used is a qualitative method (post positivism) which is expected to be able to express answers to a field phenomenon inductively. Data were collected based on triangulation with data analysis using the concept of Miles and Huberman (1994). The results of this study indicate that restaurant business actors' understanding of environmental management accounting information has an impact on financial reporting, especially environmental costs.
Efektifitas Pengelolaan Retribusi Parkir Berdasarkan Perda No. 12 Tahun 2011 di Kota Gorontalo Mattoasi Mattoasi; Dharmawaty S. Makur
Jambura Accounting Review Vol. 1 No. 2 (2020): Jambura Accounting Review - August 2020
Publisher : Program Studi S1 Akuntansi Jurusan Akuntansi, Fakultas Ekonomi Universitas Negeri Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37905/jar.v1i2.16

Abstract

Penelitian terdahulu menyatakan bahwa kemandirian keuangan daerah berdampak terhadap belanja pemerintah. Oleh karena itu pemerintah harus memaksimalkan pendapatan asli daerah termasuk retribusi parkir. Penelitian ini berkaitan dengan keuangan pemerintah daerah setelah Perda No.12 Tahun 2011 telah efektif diberlakukan di Pemerintah Kota Gorontalo. Tujuan penelitian untuk mengetahui efektivitas pengelolaan retribusi parkir. Data penelitian diperoleh melalui pengumpulan data dokumen melalui Badan Keuangan Kota Gorontalo serta beberapa sumber dari website Kota Gorontalo. Hasil penelitian menunjukkan bahwa Pendapatan Asli Daerah (PAD) dari sektor retribusi parkir mengalami penurunan selama tahun 2018 walaupun kendaraan mengalami peningkatan setiap tahun di Kota Gorontalo.
PENGARUH DANA BAGI HASIL TERHADAP BELANJA DAERAH DI KABUPATEN GORONTALO UTARA Siskawati D. Aliu; Dharmawaty S. Makur; Fitria Melynsyah Yusuf
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.4.1.31-36.2021

Abstract

This research was conducted at the Regional Financial and Asset Agency of Gorontalo Utara Regency. The objective was to see the effect of the independent variable, namely profit sharing, on the dependent variable, namely regional expenditure. This research uses a simple linear regression method. The results indicated that profit-sharing has a positive and significant effect on regional spending. If the profit-sharing funds are greater or have increased, regional spending will increase by 0.749, seen from the results of the regression coefficient. If the profit-sharing funds have increased by 1%, then regional spending will increase by 0.749.
DETERMINAN PENINGKATAN VOLUME PENJUALAN INDUSTRI KECIL MENENGAH OLAHAN PANGAN DI KABUPATEN GORONTALO Dharmawaty S. Makur; Fitria Melynsyah Yusuf
JSAP : Journal Syariah and Accounting Public Vol 3, No 2: DESEMBER 2020
Publisher : Program Studi Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31314/jsap.3.2.41-50.2020

Abstract

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.
Co-Authors Fitria Melynsyah Yusuf Mattoasi, Mattoasi Siskawati D. Aliu Tri Herlina Nani