Articles
<![CDATA[REFLEKSI NILAI DI BALIK PENETAPAN HARGA UMOONU ]]>
<![CDATA[Tri Handayani Amaliah]]>;
<![CDATA[Mattoasi Mattoasi]]>
<![CDATA[ Jurnal Akuntansi Multiparadigma Vol 11, No 2 (2020): Jurnal Akuntansi Multiparadigma (Agustus 2020 - Desember 2020) ]]>
Publisher : <![CDATA[Universitas Brawijaya ]]>
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DOI: 10.21776/ub.jamal.2020.11.2.24
<![CDATA[Abstrak: Refleksi Nilai di Balik Penetapan Harga Umoonu. Penelitian ini bertujuan untuk mengungkap konsep penetapan harga umoonu (parfum) yang diimplementasikan Panti Asuhan Al-Amanah. Fenomenologi digunakan sebagai metode dengan beberapa informan dari penghuni panti asuhan dan kepala desa setempat. Hasil analisis data menunjukkan bahwa penetapan harga umoonu mencerminkan nilai ketaatan kepada Sang Pencipta dan motoliango (kasih sayang). Selain itu, kepercayaan memiliki peran penting dalam proses terbentuknya harga. Hal ini terjadi karena tujuan penetapan harga umoonu adalah untuk mendapatkan keuntungan materi (uang), menciptakan ketentraman hidup, dan memanusiakan manusia. Abstract: Reflection of Value in Umoonu Pricing. This study aims to reveal the concept of pricing for “umoonu” (perfume) implemented by the Al-Amanah Orphanage. Phenomenology was used as a method with several informants from the residents of the orphanage and the local village head. The results of the data analysis show that the general price-fixing reflects the value of obedience to the Creator and “motoliango” (affection). In addition, trust has an important role in the process of price formation. This happens because the purpose of general price-fixing is to get material gain (money), create a peaceful life, and humanize humans.]]>
<![CDATA[Penerapan Akuntansi Manajemen Lingkungan Pada Rumah Makan Studi Kasus di Kota Gorontalo ]]>
<![CDATA[Mattoasi Mattoasi]]>;
<![CDATA[Tri Herlina Nani]]>;
<![CDATA[Dharmawaty S.Makur]]>
<![CDATA[ Al-Buhuts Vol. 17 No. 1 (2021): Al-Buhuts ]]>
Publisher : <![CDATA[Institute Agama Islam Negeri (IAIN) Sultan Amai Gorontalo ]]>
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DOI: 10.30603/ab.v17i1.2237
<![CDATA[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.]]>
<![CDATA[Efektifitas Pengelolaan Retribusi Parkir Berdasarkan Perda No. 12 Tahun 2011 di Kota Gorontalo ]]>
<![CDATA[Mattoasi Mattoasi]]>;
<![CDATA[Dharmawaty S. Makur]]>
<![CDATA[ Jambura Accounting Review Vol. 1 No. 2 (2020): Jambura Accounting Review - August 2020 ]]>
Publisher : <![CDATA[Program Studi S1 Akuntansi Jurusan Akuntansi, Fakultas Ekonomi Universitas Negeri Gorontalo ]]>
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DOI: 10.37905/jar.v1i2.16
<![CDATA[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.]]>
<![CDATA[Pengaruh Pengetahuan Audit Dan Skeptisme Profesional Auditor Internal Terhadap Pencegahan Kecurangan ]]>
<![CDATA[Usman]]>;
<![CDATA[Mattoasi]]>
<![CDATA[ Jambura Accounting Review Vol. 2 No. 1 (2021): Jambura Accounting Review - February 2021 ]]>
Publisher : <![CDATA[Program Studi S1 Akuntansi Jurusan Akuntansi, Fakultas Ekonomi Universitas Negeri Gorontalo ]]>
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DOI: 10.37905/jar.v2i1.27
<![CDATA[The prevention of fraud committed by the Internal Supervisory apparatus of the Regional Government of Gorontalo Province is still relatively low because the audit knowledge and professional skepticism possessed by the internal auditors of the Gorontalo Provincial Government are still very low so that they cannot prevent and detect the occurrence of criminal acts of corruption and cannot even guarantee attendance good governance. This study aims to examine and analyze the effect of internal auditor knowledge on fraud prevention and professional skepticism of internal auditors on fraud prevention in the Regional Government of Gorontalo Province. This study uses an explanatory research method and the type of research used is verification. The types of data used are primary and secondary data and use interval and ordinal scales as measurement scales. Collecting data using survey techniques, whiie the observation unit is the Regional Inspectorate of the Regional Government of Gorontalo Province. The results showed that: (1) Knowledge of internal government audits had an effect on fraud prevention by contributing 45.3% and professional skepticism had an effect on fraud prevention by contributing 56.5% to the local government of Gorontalo province.]]>
<![CDATA[Efektivitas Penggunaan Media Vibermixo Dalam Meningkatkan Motivasi Belajar Siswa Pada Mata Kuliah Akuntansi: Berdasarkan Tinjauan Literatur ]]>
<![CDATA[Mattoasi Mattoasi]]>
<![CDATA[ Jambura Economic Education Journal Vol 1, No 1 (2019): JANUARY 2019 ]]>
Publisher : <![CDATA[universitas negeri gorontalo ]]>
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DOI: 10.37479/jeej.v1i1.2083
<![CDATA[Learning is a complex and unique process, meaningthat someone who learns involves all aspects of hispersonality, both physically and mentally. The involvementof all aspects of personality is expected tohave an impact on students with the support of adequatelearning media. The purpose of this study is tofind out the appropriate learning media in the accountingsphere based on the literature. The research methodused is a qualitative method by using library researchas a data source. The results showed that the use ofVibermixo media in the accounting learning processcould be used to improve the quality with student.]]>
<![CDATA[Pelatihan Pengolahan Kelapa Menjadi Minyak Murni (VCO) Untuk Meningkatkan Penghasilan Masyarakat Di Masa Pandemi Covid 19 ]]>
<![CDATA[Mattoasi Mattoasi]]>;
<![CDATA[Usman Usman]]>
<![CDATA[ Jurnal Sibermas (Sinergi Pemberdayaan Masyarakat) Vol 9, No 2 (2020): Jurnal Sbermas (Sinergi Bersama Masyarakat) ]]>
Publisher : <![CDATA[Univeristas Negeri Gorontalo ]]>
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DOI: 10.37905/sibermas.v9i2.7839
<![CDATA[Wilayah Gorontalo memiliki potensi besar dalam hal ketersediaan pohon kelapa. Namun pengolahan kelapa khususnya di Desa Babalonge, Kecamatan Lemito, Kabupaten Pohuwato belum dilakukan secara maksimal. Manfaat pengabdian masyarakat dari program ini adalah untuk meningkatkan pemahaman masyarakat terhadap minyak kelapa murni.Tujuan yang ingin dicapai dalam mengolah kelapa menjadi VCO adalah untuk meningkatkan pendapatan yang diperoleh masyarakat karena telah mampu mengolah kelapa menjadi virgin coconut oil (VCO). Hasil dari pengabdian masyarakat ini berhasil melatih masyarakat di desa Babalonge membuat VCO baik dengan cara fermentasi maupun menggunakan mesin sentrifugal.]]>
<![CDATA[Strategi Pengelolaan Usaha Mikro Kecil Dan Menengah (UMKM) Di Era Pandemi Corona Virus Disease (Covid -19) ]]>
<![CDATA[Muhammad Amir Arham]]>;
<![CDATA[Mattoasi Mattoasi]]>;
<![CDATA[Rio Monoarfa]]>;
<![CDATA[Siti Pratiwi Husain]]>;
<![CDATA[Amir Lukum]]>
<![CDATA[ Jurnal Sibermas (Sinergi Pemberdayaan Masyarakat) Vol 9, No 2 (2020): Jurnal Sbermas (Sinergi Bersama Masyarakat) ]]>
Publisher : <![CDATA[Univeristas Negeri Gorontalo ]]>
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DOI: 10.37905/sibermas.v9i2.7923
<![CDATA[Pandemi Covid-19 sangat berdampak pada sektor ekonomi nasional.bagaiamana tidak, sektor UMKM yang telah teruji bertahap selama beberapa kalinkrisis ekonomi melanda Indonesia, namun pandemic Covid-19 berhasil menumbangkan sektor ini. tidak sedikit pelaku UMKM yang harus gulung tikar, dan mengalami penurunan omset yang begitu drastis. Tujuan dilaksanakan kegiatan pengabdian ini adalah untuk membantu menyelasaikan persoalan UMKM baik meliputi strategi menjalankan bisnis dimasa pandemi, manajemen keuangan UMKM, dan akses modal.Kegiatan pengabdian ini berhasil memberikan pembinaan berdasarkan rumusan masalah yang diperolah dari olahan data hasil wawancara dan observasi secara langsung.]]>
<![CDATA[PENGARUH KOMPETENSI APARAT DESA DAN TINGKAT PENDIDIKAN TERHADAP AKUNTABILITAS PENGELOLAAN DANA DESA (Studi Pada Aparat Desa Se Kecamatan Walea Besar Kabupaten Tojo Una-Una) ]]>
<![CDATA[Mattoasi Mattoasi]]>;
<![CDATA[Aston Sapeni]]>;
<![CDATA[Didiet Pratama Musue]]>
<![CDATA[ JSAP : Journal Syariah and Accounting Public Vol 3, No 2: DESEMBER 2020 ]]>
Publisher : <![CDATA[Program Studi Akuntansi ]]>
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DOI: 10.31314/jsap.3.2.59-65.2020
<![CDATA[This study aims to determine the effect of the competence of village officials and education and training simultaneously on the accountability of village fund financial management by the Village Government in Walea Besar District, Tojo Una-Una Regency partially or simultaneously. This research is a quantitative study. The population in the study was 113 village officials, then the sampling method was purposive sampling so that the sample in the study was 39 people. The results of this study indicate that the competence of village officials and the education and training of village officials partially or simultaneously have a significant effect on the accountability of village fund management in the village of Walea Besar District, Tojo Una-Una Regency. The value of Ajusted R Square is 0.622. This value shows that 62.2% of the variability of village fund management accountability in the Village in Walea Besar District, Tojo Una-Una Regency can be explained by the competence of village officials and education and training of village officials, while the remaining 37.8% can be explained by other variables. which were not examined in this study were the variables of the role of the village head and the awareness of the apparatus.]]>
<![CDATA[PENGARUH RETURN ON EQUITY (ROE) DAN EARNING PER SHARE (EPS) TERHADAP HARGA SAHAM PADA PERUSAHAAN MANUFAKTUR SUB SEKTOR MAKANAN DAN MINUMAN YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2015-2019 ]]>
<![CDATA[Mattoasi Mattoasi]]>;
<![CDATA[Amir Lukum]]>;
<![CDATA[Nur Hafisah Budi]]>
<![CDATA[ Jurnal RATRI (Riset Akuntansi Tridinanti) Edisi Vol. 3, No. 1, Juli-Desember 2021 ]]>
Publisher : <![CDATA[Universitas Tridinanti ]]>
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DOI: 10.52333/ratri.v3i1.811
<![CDATA[This study aims to determine partially and simultaneously the effect of Return On Equity (ROE) and Earning Per Share (EPS) on stock prices. The research method used is a quantitative research method, where the data used is in the form of secondary data. The population in this study is the food and beverage sub-sector manufacturing companies listed on the Indonesia Stock Exchange in 2015-2019, totaling 30 companies. The number of samples used as many as 20 companies with purposive sampling technique. The data analysis technique used in this research is multiple regression analysis using panel data method. The results of the study partially show that Return On Equity (ROE) has no effect on stock prices in food and beverage sub-sector manufacturing companies listed on the Indonesia Stock Exchange in 2015-2019 and Net Profit Margin (NPM) affects stock prices in sub-sector manufacturing companies. sector. food and beverage sector listed on the Indonesia Stock Exchange in 2015-2019. Meanwhile, it simultaneously shows that Return On Equity (ROE) and Earning Per Share (EPS) together have an effect on stock prices in food and beverage sub-sector manufacturing companies listed on the Indonesia Stock Exchange in 2015-2019.Keywords: Return On Equity (ROE), Earning Per Share (EPS) and Stock Price]]>
