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All Journal AKADEMIKA Journal La Bisecoman JSAP : Journal Syariah and Accounting Public
Fitria Melynsyah Yusuf
Universitas Muhammadiyah Gorontalo
Economics, Econometrics & Finance

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Journal : JSAP : Journal Syariah and Accounting Public

 1 
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.
Analisis Pengelolaan Dana Desa Dalam Peningkatan Efektivitas Pembangunan Desa Kecamatan Mootilango fitria melynsyah yusuf; febri amalia
JSAP : Journal Syariah and Accounting Public Vol 2, No 1: JULI 2019
Publisher : Program Studi Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31314/jsap.2.1.39-51.2019

Abstract

This study aims to analyze the management of the Village Fund in improving the Effectiveness of Village development in Mootilango District, Gorontalo Regency in the Management of Village Funds. The method used in conducting research is quantitative and qualitative methods. The sampling technique used is proportional random sampling. Penelitian ini bertujuan untuk menganalisis pengelolaan Dana Desa dalam meningkatkan Efektivitas pembangunan Desa di Kecamatan Mootilango Kabupaten Gorontalo dalam Pengelolaan Dana Desa. Metode yang digunakan pada pelaksanaan penelitian adalah metode kuantitaif dan kualitatif. teknik pengambilan sampel yang digunakan adalah proporsional random sampling
ANALISIS TRANSPARANSI DAN AKUNTABILITAS PENGELOLAAN KEUANGAN DESA OMBULO TANGO KECAMATAN TOLANGOHULA Fitria Melynsyah Yusuf; Yuwin Ali; Sariyanti P. Bouti
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.4.2.77-88.2021

Abstract

Penelitian ini bertujuan untuk menganalisis transparansi dan akuntabilitas pengelolaan keuangan desa Ombulo Tango kecamatan tolangohula. Penelitian ini menggunakan jenis penelitian deksriptif dengan pendekatan kualitatif, dengan indikator penelitian pengelolaan keuangan dari Mardiasmo. Hasil penelitian ini adalah pemerintah desa sudah melaksanakan pengelolaan dengan baik namun belum maksimal, Baiknya karena pemerintah desa sudah membuat laporan secara berkala, lengkap dengan dokumen-dokumen pendukung untuk pelaporan kepada pemerintah kabupaten, Hasil kurang maksimalnya karena laporan tersebut hanya dibuat untuk pemerintah kabupaten saja sedangkan masyarakat belum memiliki partisipasi dan akses yang mudah dalam hal pengelolaan keuangan daerah. Masyarakat juga mengeluhkan belum adanya papan informasi yang dapat dilihat secara langsung yang merupakan bentuk pertanggungjawaban kepada masyarakat.
ANALISIS PERBEDAAN GENDER TERHADAP SIKAP BERKOMPUTER DAN KINERJA MAHASISWA PADA KELAS ERP fitria melynsyah yusuf
JSAP : Journal Syariah and Accounting Public Vol 1, No 2 (2018): Desember 2018
Publisher : Program Studi Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31314/jsap.1.2.24-34.2018

Abstract

This study entitled "ANALYSIS OF GENDER DIFFERENCES ON COMPUTER ATTITUDE AND STUDENT PERFORMANCE IN ERP CLASSES (CASE STUDY OF ACCOUNTING STUDENTS FOR 2012-2013 ACADEMIC YEARS)". The purpose of this study is (1) To measure the ability of each gender to absorb computer technology conducted objectively, namely to have data, information, and supporting evidence from related sources or objects.
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.
ANALISIS PENERAPAN PSAP NOMOR 08 TENTANG AKUNTANSI KONSTRUKSI DALAM PENGERJAAN PADA DINAS PUPR KABUPATEN GORONTALO Fitria Melynsyah Yusuf; Yuwin Ali
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.5.1.19-26.2022

Abstract

Penelitian ini berjudul Analisis Penerapan PSAP Nomor 08 Tentang Akuntansi Konstruksi Dalam Pengerjaan Pada Dinas PUPR Kabupaten Gorontalo. Penelitian inidilakukan di Dinas PUPR Kabupaten Gorontalo. Tujuan dari penelitian ini mengetahui penerapan pernyataan standar akuntansi pemerintah nomor 08 tentang akuntansi konstruksi dalam pengerjaan. Penelitian ini menggunakan metode kualitatif deskriptif. Hasil penelitian ini adalah laporan pertanggungjawaban keuangan belum sepenuhnya sesuai dengan aturan penerapan PSAP Nomor 08 tentang akuntansi konstruksi dalam pengerjaan. Dimana masih adanya temuan audit terhadap laporan hasil pemeriksaan, yaitu: adanya temuan tentang konstruksi dalam pengerjaan yang belum menyajikan informasi ukuran, bukti kepemilikan dicatat tidak sesuai dengan berita acara serah terima, sementara dalam aturan penerapan PSAP yaitu untuk mewejudkan akuntabilitas dan transparansi pengelolaan keuangan negara dalam menyusun dan menyampaikan laporan keuangan.Diharapkan pemerintah dalam membuat laporan keuangan agar dapat sesuai dengan Peraturan Pemerintah Nomor 71 Tahun 2010 berdasarkan PSAP Nomor 08
EKSISTENSI MANAJEMEN LABA DAN NILAI TUKAR RUPIAH (KURS) SEBAGAI KATALISATOR REAKSI INVESTOR PASAR MODAL PADA PERUSAHAAN FARMASI YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2015-2019 Fitria Melynsyah Yusuf; Moh. Zubair Hippy
JSAP : Journal Syariah and Accounting Public Vol 3, No 1: JULI 2020
Publisher : Program Studi Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31314/jsap.3.1.9-18.2020

Abstract

This study aims to determine the partial or simultaneous effect of earnings management and the Rupiah exchange rate (Exchange rate) on the market reaction of pharmaceutical companies listed on the Indonesia Stock Exchange for the 2015-2019 period. This research is a quantitative research. The source of data in this study is secondary data in the form of annual financial statements of companies listed on the IDX. Then the stock price is obtained from the yahoo finance site. The sampling method is purposive sampling. The data analysis technique used is multiple regression analysis of panel data constructs. The results of this study indicate that partially earnings management has no significant effect on capital market reactions while the Rupiah exchange rate (exchange rate) has a significant effect on capital market reactions. Simultaneously, earnings management and the exchange rate of the rupiah (exchange rate) have a significant effect on the reaction of the capital market
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
Co-Authors Arena Samsudin Jusuf Dharmawaty S. Makur febri amalia Felmi D. Lantowa Felmi D. Lntowa Mohammad Zubair Hippy Patria Usman Sariyanti P. Bouti Siskawati D. Aliu Siti Alisa Mayulu Yuwin Ali Yuwin Ali