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All Journal KOLEGIAL : Jurnal Manajemen, Bisnis, dan Akuntansi Ekopem: Jurnal Ekonomi Pembangunan Journal of Economic, Business, and Administration JEBA Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi)
Fibriyanti S. Lakoro
Universitas Bina Mandiri Gorontalo
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Environmental Science Social Sciences Other

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PENERAPAN AKUNTANSI RUMAH TANGGA SEBELUM DAN SETELAH MASA PANDEMI COVID-19 DI KECAMATAN TILAMUTA KABUPATEN BOALEMO Sukrianto Sukrianto; Fibriyanti S. Lakoro
Jurnal Ilmiah MEA (Manajemen, Ekonomi, & Akuntansi) Vol 6 No 3 (2022): Edisi September - Desember 2022
Publisher : LPPM STIE Muhammadiah Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (701.611 KB) | DOI: 10.31955/mea.v6i3.2402

Abstract

Tujuan penelitian adalah untuk mengetahui penerapan akuntansi rumah tangga sebelum dan setelah masa pandemi Covid-19 di Kecamatan Tilamuta Kabupaten Boalemo. Metode penelitian yang dapat digunakan dalam penelitian dengan jenis penelitian kualitatif dengan pendekatan fenomenologi. Teknik pengumpulan data dilakukan dengan observasi, wawancara dan dokumentasi. Teknik analisis data yang digunakan adalah teknik kualitatif menggunakan pendekatan fenomenologi. Hasil penelitian yang diperoleh adalah penerapan akuntansi rumah tangga sebelum masa pandemi Covid-19 dapat dikelola dengan baik terutama penganggaran rumah tangga, perencanaan keuangan yang dilakukan dengan terukur, pencatatan keuangan yang memang masih sederhana tapi dikelola dengan baik dan pertanggungjawaban keuangan yang berbasis kebutuhan rumah tangga baik dan sehat. Hanya saja penerapan akuntansi setelah masa pandemi Covid-19 membuat beberapa rumah tangga mengalami kesulitan baik penganggaran, perencanaan, pencatatan dan pengambilan keputusan yang dilakukan setiap hari.
THE PROSPECTS OF VILLAGE OWNED ENTERPRISES DEVELOPMENT IN IGIRISA VILLAGE, PAGUYAMAN DISTRICT BOALEMO REGENCY Roni Saidi; Ikram Muhammad; Fibriyanti S. Lakoro
Journal of Economic, Business, and Administration (JEBA) Vol. 3 No. 4 (2022): Journal of Economics, Business and Administration (JEBA)
Publisher : LP2M Universitas Bina Mandiri Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47918/jeba.v3i3.419

Abstract

The objectives of this research are (1) to find out the prospect of Village Owned Enterprises development (BUMDes) in Girisa Village, Paguyaman District, Boalemo Regency. (2) To determine the supporting and inhibiting factors of Village Owned Enterprises development (BUMDes) in Girisa Village, Paguyaman District, Boalemo Regency. (3) To find out the efforts made to overcome obstacles of Village Owned Enterprises development (BUMDes) in Girisa Village, Paguyaman District, Boalemo Regency.The research method used descriptive research with a qualitative approach. The data analysis technique used SWOT analysis. SWOT analysis is used to analyze prospects of Village Owned Enterprises development in Girisa Village, Paguyaman District, Boalemo Regency.The research results showed that (1) The prospect of Village Owned Enterprises development (BUMDes) in Girisa Village, Paguyaman District, Boalemo Regency which is considered not running optimally because gradually in the short-, medium- and long-term prospects have not been fulfilled. (2) The supporting factor for good cooperation between the Village Government and the high interest and interest of the community, while the inhibiting factor is the lack of BUMDes budget. Lack of competent BUMDes managers. The existence of a similar business where the presence of other parties from outside makes a business. Lack of promotion of BUMDes to the community and managers who do not have an entrepreneurial spirit. (3) Efforts made to overcome obstacles have minimal planning both short term and long term. There needs to be organizing so that a good organization can help BUMDes Bangkit Bersama be able to run well. Have good controlling (supervision). And have actuating (implementation), which is able to run well.
Manajemen Pasar Tradisional Pasca Revitalisasi (Studi Kasus Di Pasar Hungayonaa Kecamatan Tilamuta Kabupaten Boalemo) Sukrianto Namrud; Fibriyanti S. Lakoro
Ekopem: Jurnal Ekonomi Pembangunan Vol 5 No 1 (2023): Jurnal Ekonomi Pembangunan
Publisher : Program Studi Ekonomi Pembangunan Fakultas Ekonomi dan Bisnis Universitas Timor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32938/jep.v5i1.3152

Abstract

The objectives of this study are (1) to determine the process of traditional market management after revitalization in Tilamuta District. (2) to find out the obstacles faced in the management of traditional markets after the revitalization in Tilamuta District. The research method used is descriptive qualitative. The types and sources of data used are primary and secondary. The data analysis technique carried out by the research is data analysis using the Miles and Huberman model which includes data reduction, data display and drawing conclusions and verification. The results of the research and discussion are (1) The management of the Tilamuta traditional market has not been supported by the existing equipment. (2) Post-Revitalization Tilamuta traditional market management is still limited to production and marketing. (3) The management of the Tilamuta traditional market after the revitalization is still not optimal in terms of development and maintenance. (4) The management of the Tilamuta traditional market after the Revitalization is still less than optimal because the market manager does not have the authority to set levies.
EFEKTIVITAS MANAJEMEN KREDIT (STUDI KASUS KOPERASI PRIMA DANA SARI DAN KOPERASI KARYA BERSAMA) DESA HUNGAYONA Sukrianto Sukrianto; Fibriyanti S Lakoro
KOLEGIAL Vol 11 No 1 (2023): Januari-Juni
Publisher : STIE DWI SAKTI BATURAJA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55744/kolegial.v11i1.190

Abstract

Tujuan penelitian adalah untuk mengetahui efektivitas manajemen kredit pada koperasi (studi evaluasi pada Koperasi Prima dan Dana Sari dan Koperasi Karya Bersama) Desa Hungayonaa. Jenis penelitian ini adalah penelitian deskriptif dengan menggunakan pendekatan metode kualitatif. Teknik pengumpulan data yang digunakan adalah observasi, wawancara dan dokumentasi. Teknik analisis data yang digunakan adalah reduksi data, penyajian data dan penarikan kesimpulan. Hasil penelitian menunjukkan bahwa (1) Perencanaan pihak manajemen lebih menekankan pada kesejahteraan konsumen dan mengembangkan modal usaha. (2) Pengorganisasian dalam mengorganisasikan sebuah usaha, harus disertai dengan tanggung jawab serta menjalin hubungan yang baik. (3)Pemberian kredit, ada beberapa prosedur diantaranya memiliki KTP, domisili yang tetap, memiliki usaha yang tetap, memiliki karakter yang baik dan kemampuan nasabah dalam membayar pinjaman. (4) Administrasi untuk pencatatan pembukuan masih menggunakan sistem manual dalam bentuk buku album. (5) Pengamatan kredit dilakukan dengan langkah pengamanan yaitu sejak perencanaan pemberian kredit kepada calon nasabah
Co-Authors Ikram Muhammad roni saidi Sukrianto