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Menakar Kelayakan Pinjaman Pemulihan Ekonomi Nasional (PEN) Daerah pada Kabupaten Bone Bolango William Indra S. Mooduto; Abdul Wahab Podungge; Muliyani Mahmud
Jambura Accounting Review Vol. 2 No. 2 (2021): Jambura Accounting Review - August 2021
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.v2i2.38

This study aims to assess the feasibility of regional national economic recovery loans (PEN) in Bone Bolango Regency, by analyzing 4 (four) indicators of eligibility requirements for granting Regional PEN Loans, namely (1) the area is affected by Covid 19; (2) have a Regional Economic Recovery program or activity that supports the National Economic Recovery program; (3) The remaining amount of the loan plus the amount of the loan to be withdrawn does not exceed 75 percent of the general revenue of the previous year's Regional Government Budget; (4) meet the ratio of regional financial capacity to repay regional loans of at least 2.5 percent.The first and second indicators were tested using desk study analysis. then the third and fourth indicators are tested by analyzing the financial statements of the Bone Bolango Regency in 2020 and calculating the Debt Service Coverage Ratio (DSCR) to assess the ability of the region to repay loans. The results showed that Bone Bolango Regency deserved a regional loan from the Central Government. This is because Bone Bolango fulfills 4 (four) loan requirements for the national economic recovery area.

Evaluasi Penerapan Sistem Keuangan Desa (SISKEUDES) di Kecamatan Kabila William Indra S. Mooduto; Herlina Karim
Journal of Economic, Business, and Administration (JEBA) Vol. 1 No. 1 (2020): Journal of Economic, Business, and Adminsitration (JEBA)
Publisher : LP2M Universitas Bina Mandiri Gorontalo

Tujuan penelitian ini adalah: 1) untuk mengetahui penerapan Sistem Ke-uangan Desa (Siskeudes) di Kecamatan kabila Kabupaten Bone Bolango; 2) untuk mengetahui apa saja faktor penghambat dan faktor pendukung dalam penerapan sistem keuangan desa (Siskeudes) di Kecamatan Kabila. Penelitian ini menggunakan pendekatan kualitatif dan jenis penelitian deskriptif dengan menggunakan teknik pengumpulan data melalui observasi, wawancara mendalam dan dokumentasi. Teknik analisis data dilakukan me-lalui tahapan reduksi data, penyajian data dan penarikan kesimpulan. Hasil penelitian ini menunjukkan bahwa: 1) penerapan Sistem Keuangan Desa (siskeudes) membantu pemerintah desa dalam mengelola keuangan de-sa; 2) Sistem Keuangan Desa (Siskeudes) diterapkan pada tahun 2017; 3) pro-ses penggunaan aplikasi Sistem Keuangan Desa di Kecamatan Kabila sudah dilaksanakan secara terstruktur dan sesuai prosedur. Faktor yang mempe-ngaruhi penerapan Sistem Keuangan Desa (siskeudes). Faktor penghambat yaitu kurangnya BIMTEK aparat desa, faktor pendukung yaitu memudahkan dalam pelaporan keuangan desa. Penerapan aplikasi Sistem Keuangan Desa (siskeudes) di Kecamatan Kabila sudah berjalan dengan baik. Dalam hal ini kualitas Sumber Daya Manusia (SDM) harus sangat di perhatikan karena dapat berdampak pada kualitas laporan keuangan yang akan di hasilkan

The Influence of Leadership, Work Commitment and Organizational Culture on Employee Performance at the Bank SulutGo Limboto Tomy Gobel; Titin Dunggio; William Indra S. Mooduto
Journal of Economic, Business, and Administration (JEBA) Vol. 2 No. 2 (2021): Journal of Economic, Business, and Adminsitration
Publisher : LP2M Universitas Bina Mandiri Gorontalo

This research was conducted at the Bank Sulutgo Limboto in November 2020. With the aim of research to determine the influence of leadership, organizational culture, work commitment on employee performance at the Bank Sulutgo Limboto. This research was traced using multiple linear regression analysis method. The research location chosen was the Limboto Branch of Bank SulutGo in Gorontalo Regency and was carried out around October-November 2020. The study population was employees of Bank SulutGo Limboto branch with a total of 40 people. Sampling is done by means of saturated samples or census because the number of employees is 40 people so all of them are taken to represent research information. As for the research components to be studied are the dependent variable / dependent variable (performance of Bank SulutGo employees), and the independent variables / independent variables are (leadership, organizational culture, and work commitment). Primary data collection techniques by means of observation, interviews, and surveys using multiple regression analysis. The results showed that there was a positive influence between leadership on employee performance of 3.103> 0.685 and p value of 0.004 <0.005, work commitment had an effect on the performance of Bank Sulutgo employees of 3.171> 0.685 and p value of 0.003 <0.005 and organizational culture had an effect on the performance of employees of Bank Sulutgo Limboto is 3.053> 0.685 and p value 0.004 <0.005, simultaneously the three variables contribute positively on the employees performance of the Bank Sulutgo Limboto based on the F-count value (20.430) greater than the F-table value (2.863) and p value 0.000 < 0.005.

Analysis of Village Facilitators Permormances in Bone Raya Sub-District of Bone Bolango Regency Rahna Juwita Hatta Era; Sri Yulianty Mozin; William Indra S.Mooduto
Journal of Economic, Business, and Administration (JEBA) Vol. 2 No. 1 (2021): Journal of Economic, Business, and Adminsitration (JEBA)
Publisher : LP2M Universitas Bina Mandiri Gorontalo

The purposes of this research are: 1) to understand and to analyze the performances of village facilitators in implementing government policies on community empowerment; 2) to describe the inhabiting factors of village facilitators to assist the villages in Bone Raya Sub- District. This is a descriptive research as the problem solving investigated by describing/ portraying current state of the object/subject of research based on the fact that appear as they are. The result of research shows that: 1) the performance of village facilitators both in terms of Performances supervsion in the program stages is well running in tiered with the amplifying of village government, Village Council (BPD) by socializing the latest regulation; 2) Performances Supervising, there are a lot to be addressed especially in identifying weakness of the institution, facilitators have to directly interact with the institution not based on the presence in the village meeting; 3)Village facilitators in 2020 carriied out stages coordination wihout violeting the code of ethics as facilitators in an effective team work; 4) adminitrative performances of the village facilitators in 2020 is good but there is a delay in sending the data report at the village level to the regency level caused by the uneffective time management to request the data to the village government; 5) the inhabiting factor village facilitators performances is the unachieved work quality because it depends on the village chief policies which doesn’t comply with teh regulations submitted by village facilitators. In addition, unpunctuality in facilitating the village due to the distance of residence and the number of villages that had not yet developed a good work commmitment due to teh frequent late siging of contracts.

Menakar Tingkat Kepatuhan Wajib Pajak Melalui Program Pengungkapan Sukarela Muliyani Mahmud; William Indra S. Mooduto
Jambura Accounting Review Vol. 4 No. 1 (2023): Jambura Accounting Review - February 2023
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.v4i1.63

Penelitian ini bertujuan untuk menilai tingkat kepatuhan wajib pajak melalui program pengungkapan sukarela. Penelitian ini menggunakan metode kualitatif deskriptif dengan pendekatan studi literatur dan mengkaji data empiris tentang tingkat kepatuhan wajib pajak melalui program pengungkapan sukarela dengan 2 (dua) skema kebijakan. Pertama, skema kebijakan untuk wajib pajak orang pribadi dan badan peserta tax amnesty dengan basis aset per 31 Desember 2015 yang belum diungkapkan. Kedua, skema kebijakan program pengungkapan sukarela oleh wajib pajak orang pribadi yang ingin mengungkap harta perolehan 2016-2020, masih dimiliki pada 31 Desember 2020 dan belum dilaporkan dalam SPT Tahunan PPh Tahun Pajak 2020. Hasil penelitian menunjukan bahwa tingkat kepatuhan wajib pajak meningkat melalui program pengungkapan sukarela. Sehingga Program Pengungkapan Sukarela ini perlu dilanjutkan dengan skema-skema yang lain

IMPLEMENTATION OF PMK NO 3 OF 2020 CONCERNING HOSPITAL CLASSIFICATION AND LICENSING AT TOTO KABILA HOSPITAL: IMPLEMENTASI PMK NO 3 TAHUN 2020 TENTANG KLASIFIKASI DAN PERIZINAN RUMAH SAKIT DI RSUD TOTO KABILA Ifta Mu’arif Daud; Andi Kurniawaty Naue; William Indra S. Mooduto
Journal of Hulonthalo Service Society (JHSS) Vol. 2 No. 2 (2023): Journal of Hulonthalo Service Society (JHSS)
Publisher : LPPM Universitas Bina Mandiri Gorontalo

Ifta Mu’arif Daud, 2420192010, 2022. Implementasi Permenkes No. 3 Tahun 2020 Tentang Klasifikasi dan Perizinan Rumah Sakit. Skripsi, Pembimbing I : dr. Andy Kurniawaty Naue, M.Kes dan Pembimbing II : William Indra S. Mooduto,. M.SA,, Ak, Ca. Program Studi S1 Administrasi Rumah Sakit, Fakultas Sains Teknologi dan Ilmu Kesehatan, Universitas Bina Mandiri Gorontalo. Penelitian ini bertujuan untuk mengetahui pengimplementasian permenkes No. 3 tahun 2020 tentang klasifikasi dan perizinan rumah sakit di RSUD Toto Kabila yang dilihat dari aspek SDM (sumber daya manusia) dan bangunan prasarana. Metode dalam penelitian ini menggunakan pendekatan kualitatif dengan mengandalkan proses observasi data awal, kemudia memperkuat dengan metode pengajuan pertanyaan melalui wawancara kepada narasumber. Hasil penelitian menunjukkan bahwa RSUD Toto Kabila sudah memiliki SDM dan bangunan prasarana yang di persyaratkan sebagai rumah sakit tipe C sesuai yang tertuang dalam permenkes No. 3 tahun 2020 tentang klasifikasi dan perizinan rumah sakit.

IMPLEMENTATION OF GOVERNANCE IN VILLAGE FUND MANAGEMENT IN ILOMATA VILLAGE, BULANGO ULU DISTRICT, BONE BOLANGO REGENCY Danial Yunus; William Indra S. Mooduto; Sitti Husna Djou
Jurnal Ilmu Manajemen dan Bisnis Vol. 9 No. 3 (2021): Jurnal Ilmu Manajemen dan Bisnis (JIMB)
Publisher : LP2M Universitas Bina Mandiri Gorontalo

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

This study aims to find out a descriptive description of the implementation ofgovernance in the management of village funds which will ultimately affect theimplementation of village governance.This research is a qualitative research with primary data and secondary data.Primary data obtained through observation, interviews and documentation.Secondary data using literature study.As for the results of the research conducted, it shows that the management ofvillage fund budgets must be based on the principles of Good Governance in thevillage whose management is a whole activity covering the stages and processesthat have been regulated, namely the initial activity is the participatory planningstage, the implementation that meets transparency, and accountability processesfor village fund budgets (ADD)

IMPLEMENTATION OF GOVERNANCE IN VILLAGE FUND MANAGEMENT IN ILOMATA VILLAGE, BULANGO ULU DISTRICT, BONE BOLANGO REGENCY Danial Yunus; William Indra S. Mooduto; Sitti Husna Djou
Jurnal Ilmu Manajemen dan Bisnis Vol. 11 No. 1 (2023): Jurnal Ilmu Manajemen dan Bisnis (JIMB)
Publisher : LP2M Universitas Bina Mandiri Gorontalo

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

This study aims to find out a descriptive description of the implementation ofgovernance in the management of village funds which will ultimately affect theimplementation of village governance.This research is a qualitative research with primary data and secondary data.Primary data obtained through observation, interviews and documentation.Secondary data using literature study.As for the results of the research conducted, it shows that the management ofvillage fund budgets must be based on the principles of Good Governance in thevillage whose management is a whole activity covering the stages and processesthat have been regulated, namely the initial activity is the participatory planningstage, the implementation that meets transparency, and accountability processesfor village fund budgets (ADD).

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