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Lukfiah Irwan Radjak
Program Studi Akuntansi Fakultas Ilmu Sosial Universitas Muhammadiyah Gorontalo
Economics, Econometrics & Finance

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Pendapatan Asli Daerah, Dana Alokasi Umum Dan Dana Alokasi Khusus Terhadap Kinerja Keuangan Pemerintah Kabupaten Gorontalo Joice Machmud; Lukfiah Irwan Radjak
Journal of Accounting Science Vol 2 No 1 (2018): January
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/jas.v2i1.1106

Abstract

This research figures out and analyzes the influence of regency own revenue (PAD), general allocation funds (DAU), and special allocation funds (DAK) on the financial performance of Gorontalo Regency Government, and analyze the dominant variables that affect the Financial Performance of Gorontalo Regency Government. Quantitative approach is applied in this research with multiple regression analysis tools that include Partial Test and simultaneous test. The data used is quantitative internal secondary data, namely LRA period 2012-2016 Gorontalo District Government for all govermental apparatus (SKPD). The results showed that partially, regency own revenue variable (X1) has no significant influence on the value of 0.403 to the financial performance of Gorontalo Regency. General allocation funds variable (X2) has no significant influence with the value of 0.661 on the financial performance of Gorontalo Regency. Special allocation funds (X3) variable has significant influence with significance value 0.000 on financial performance of Gorontalo Regency. It is also shown that simultaneously the independent variables (PAD, DAU and DAK) have a significant effect on the dependent variable, which is the financial performance of Gorontalo Regency Government period 2012-2016 with a significance value of 0.000. It is suggested that further researchers conducting the same study add other variables and use the ratio of local financial independence for performance variables.
ANALISIS FINANCIAL DISTRESS PADA PEMERINTAH PROVINSI GORONTALO TAHUN 2014-2018 Mutiara Pangku; Lukfiah Irwan Radjak
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.4.1.1-8.2021

Abstract

This research was conducted at the Regional Financial and Asset Agency of Gorontalo Province. The purpose of this study is to obtain answers to problems that have been formulated, to analyze financial risks to the government of Gorontalo Province. This study uses binary logistic regression method where the dependent variable financial distress is dummy and only has two possible outcomes, yes and no. From the results of research conducted partially on the independent variables, namely regional financial independence, local revenue, regional expenditure and solvency have no positive effect on the dependent variable financial distress. Meanwhile, simultaneously the independent variables of financial independence, local revenue, regional expenditure and solvency have a positive effect on the variables tied to financial distress
ANALISIS PENGARUH FLYPAPER EFFECT TERHADAP EFISIENSI BELANJA DAERAH DI PROVINSI GORONTALO Lukfiah Irwan Radjak; Syarif K Latarang
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.4.2.47-56.2021

Abstract

Penelitian dilakukan di pemerintah Provinsi Gorontalo.adapun  tujuan dari penelitian ini untuk mengetahui bagaimana Pengaruh Flypaper Effect Terhadap Efisiensi Belanja Daerah di Provinsi Gorontalo. Penelitian ini Mengunakan Metode Regresi Berganda dimana variabel terikat adalah Belanja Daerah dan variabel bebas adalah Dana Alokasi Umum dan Pendapatan Asli Daerah. Dari hasil penelitian yang dilakukan secara parsial Dana Alokasi Umum  berpengaruh positif terhadap belanja daerah dan Pendapatan Asli Daerah tidak berpengaruh Positif terhadap Belanja Daerah. Sedangkan secara simultan Dana Alokasi Umum dan Pendapatan Asli daerah berpengaruh Positif terhadap Belanja daerah. Serta selama periode penelitian tahun 2016-2020 terjadi fenomena Flypaper Effect pada Provinsi Gorontalo Sedangkan Rasio efisiensi Belanja Daerah terhadap pendapatan daerah dari tahun 2016-2020 menujukan hasil yang kurang efisien.
PENGARUH PERENCANAN ANGGARAN DAN PELAKSANAAN KEGIATAN TERHADAP REALISASI ANGGARAN DI PEMERINTAH DAERAH KABUPATEN GORONTALO Lukfiah Irwan Radjak; Ferawati Humolungo
JSAP : Journal Syariah and Accounting Public Vol 5, No 1: JULI 2022
Publisher : Program Studi Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31314/jsap.5.1.1-7.2022

Abstract

This research was conducted at the Gorontalo Regency Finance Agency. The purpose of this study was to determine the effect of budget planning on budget realization and to determine the effect of activity implementation on budget realization. This study uses quantitative methods, namely multiple linear regression formulas, coefficient of determination, F test and T test. Based on the results of the analysis, the tcount value for the budget planning variable is 3.018 when compared with the ttable value of 2.109, it can be concluded that budget planning has a positive and significant effect. on budget realization and for the activity implementation variable, the tcount value is 1.700, the ttable value is 2.109, it can be concluded that the implementation of activities has an insignificant positive effect on budget realization. So the most dominant influence on budget realization is the planning variable, so it can be concluded that budget planning and implementation joint activities have a positive and significant impact on budget realization in the Gorontalo Regency Government in 2015-2019
MODEL PENCATATAN AKUNTANSI DI BADAN USAHA MILIK KAMPUS UNIVERSITAS MUHAMMADIYAH GORONTALO Lukfiah Irwan Radjak; Yustina Hiola
JSAP : Journal Syariah and Accounting Public Vol 5, No 1: JULI 2022
Publisher : Program Studi Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31314/jsap.5.1.%p.2022

Abstract

This study aims to develop a design model for accounting records in Business Entities Owned by the University of Muhammadiyah Gorontalo. The targeted output of this research is the design of a simple recording model on the University of Muhammadiyah Gorontalo Campus-Owned Enterprises and the research results can be published in local and national journals that have ISSN. This research is a qualitative research with data collection methods through observation, interviews and documentation. This research will lead to the design of an accounting record model that can be used by the University of Muhammadiyah Gorontalo Campus-Owned Enterprises in accordance with SAK EMKM which is based on the needs of routine and non-routine transactions on the entity. The results of this study indicate that BUMK UMGo is not ready to prepare its financial statements independently. Financial recording is still on a cash basis, there is no going concern analysis and has not applied the concept of a business entity. BUMK UMGo does not yet have adequate accounts receivable subsidiary ledger records, inadequate inventory records and the absence of accounting policies. BUMK UMGo is starting to be able to fix its accounting records starting by complying with the basic accounting assumptions required in SAK EMKM, namely recording transactions on an accrual basis, having going concern analysis and applying the concept of business entities. In addition, pay attention to the transaction subsidiary books, which so far have only been cash books as a control over all accounts that cannot accommodate accrual transactions.
ANALISIS PENGELOLAAN KEUANGAN SESUAI PERMENDAGRI NOMOR 79 TAHUN 2018 TENTANG BADAN LAYANAN UMUM DAERAH DI PUSKESMAS TOLANGOHULA Lukfiah Irwan Radjak
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.5.2.103-111.2022

Abstract

Penelitian ini bertujuan untuk mengetahui apakah pengelolaan keuangan sudah sesuai dengan Permendagri No. 79 Tahun 2018 tentang Badan Layanan Umum Daerah pada Puskesmas Tolangohula. Pada penelitian ini peneliti menggunakan jenis penelitian deskriptif kualitatif. Puskesmas Tolangohula dalam pengelolaan keuangannya sesuai dengan Peraturan Menteri Dalam Negeri Nomor 79 Tahun 2018 tentang Badan Layanan Umum Daerah pada Puskesmas Tolangohula dengan mematuhi beberapa prinsip tata kelola keuangan, yaitu Transparansi dan Independensi. Namun, Puskesmas Tolangohula belum menerapkan prinsip akuntabilitas dan tanggung jawab. Namun demikian, Puskesmas Tolangohula RPSA telah mandiri dalam mengelola organisasi secara profesional tanpa benturan kepentingan dan pengaruh atau tekanan dari orang lain yang tidak sesuai dengan peraturan perundang-undangan dan prinsip bisnis yang sehat.
ANALISIS KINERJA PENGELOLAAN DANA DESA DI DESA MOTODUTO Lukfiah Irwan Radjak; Felmi D Lantowa; Nurjana Suleman; Nopriyanto Torana
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

This research aims to determine the performance of the Motoduto Village Government in managing the Village Fund. This research used a qualitative approach and conducted interviews with 9 informants. The results indicated the overall performance indicators studied have not been implemented properly by the Village Government. It was also found the main factors that led to the absence of performance allocations and the existence of a non-budgetary in the Motoduto Village Government were productivity, responsiveness and accountability factors. It is recommended to the Motoduto Village Government, providing facilities that can accommodate aspirations, criticisms, or suggestions. For transparency of information about Village Funds, you can use media in the form of billboards placed in strategic places. For the quality of the Motoduto Village apparatus, the Government can plan routine programs/training that can support village financial management.
Co-Authors Felmi D Lantowa Ferawati Humolungo Joice Machmud Mutiara Pangku Nopriyanto Torana Nurjana Suleman Syarif K Latarang Yustina Hiola