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Sosialisasi Pengelolaan Keuangan Desa Ilyas Lamuda; Julie Abdullah; Wahyudin Hasan; Zubaidah Rahman
Dikmas: Jurnal Pendidikan Masyarakat dan Pengabdian Vol 2, No 1 (2022): March
Publisher : Magister Pendidikan Nonformal Pascasarjana Universitas Negeri Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37905/dikmas.2.1.41-48.2022

Abstract

Undang-undang Nomor 6 Tahun 2014 mengamanahkan agar pemerintah desa bisa mandiri dalam mengelola sistem pemerintahannya. Dalam perjalanannya, UU Desa memberi perubahan cukup signifikan terhadap pembangunan desa. Namun juga tidak dapat dipungkiri, banyak kepala desa beserta aparat desa yang mendapat sorotan disebabkan gagal mengemban amanah UU Desa ini. Penyebabnya karena belum memahami aturan serta rendahnya kualitas sumber daya manusia yang mengelola keuangan desa. Tujuan penyelenggaraan kegiatan ini untuk mengedukasi dan memberikan pengetahuan yang memadai kepada aparat desa dalam mengelola keuangan desa. Metode yang digunakan yakni pemberian teori, tanya jawab serta pendampingan langsung. Dari pelaksanaan kegiatan diperoleh hasil bahwa peserta memperoleh pemahaman tentang pengelolaan keuangan desa serta memberikan solusi atas permasalahan yang dihadapi.
Penyusutan Aset Tetap Kenderaan Bermotor Julie Abdullah; Wahyudin Hasan; Azwar Djarangkala
Gorontalo Accounting Journal Volume 4 Nomor 2 October 2021
Publisher : Universitas Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (295.612 KB) | DOI: 10.32662/gaj.v4i2.1786

Abstract

Fixed assets of motorized vehicles have a relatively short useful life compared assets such as structures and buildings. Besides from that, this object is very prone to loss, damage, and constant depreciation. To minimize the risk in estimating depreciation of fixed assets on a time frame scale, good asset plan is necessary. The goal of this article is to find out which Bone Bolango Regency Financial and Asset Management Agency manages the depreciation of motorized vehicle in the financial statements. The analysis tool use the straight-line method to assess fixed assets, as well as the method used is quantitative descriptive, the aim of obtaining an objective picture of the implementation of depreciation of fixed assets in accordance with Government Regulation Number 71 of 2010 based on financial statement data period 2020. From the results of the research showed that In the activity of determining the value of BPKAD Bone Bolango district not yet in accordance with Government Accounting Standards No. 07 contained in Government Regulation Number 71 of 2010 concerning Government Accounting Standards. In principles of the accounting activity of depreciation of assets, primarily motorized vehicles, the activity of determining the useful life of assets and the depreciation of assets calculation activities of institutional motorized vehicle assets has matched PSAP number 7.
Pengaruh Penerapan Dimensi Value For Money Terhadap Akuntabilitas Publik Pada Dinas Kesehatan Kabupaten Pohuwato Julie Abdullah
Gorontalo Accounting Journal Volume 1 Nomor 1 April 2018
Publisher : Universitas Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (307.118 KB) | DOI: 10.32662/gaj.v1i1.68

Abstract

This study aims to determine the effect of dimensional Value For Money to the public accountability at the Department of Health Pohuwato. As for the background of this study because of the negative phenomena that occur in the application of the dimensions of value for money that is stronger demands for accountability by the public on public institutions, both at central and local levels. Application of dimension value for money is very necessary both to manage and use resources owned by the organization as well as a form of public sector organizations to the public over the public resources entrusted to the organization.In addition, low-dimensional application value for money causes decreased levels of government accountability and increase the risk of investment and reduce the ability to compete with other public sector organizations were similar.
Hubungan Korelasional Antara Kompetensi Manajerial dan Sistem Kontrol Internal Terhadap Kinerja Keuangan Pemerintah Provinsi Gorontalo Onong Junus; Julie Abdullah
Gorontalo Accounting Journal Volume 1 Nomor 1 April 2018
Publisher : Universitas Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (404.153 KB) | DOI: 10.32662/gaj.v1i1.83

Abstract

This study aimed to analyze the correlation relationship between managerial competence and control systems to the financial performance of Gorontalo Provincial Government. A total of 648 employees of the finance department and samples taken as many as 247 respondents by formula Slovin. Data from the questionnaires were analyzed using Structural Equation Model using AMOS aid 18.The results found that the internal control system directly and not significant positive effect on financial performance. Means the internal control system has been implemented, but has not been able to achieve results that match the input, process, output, outcome, benefit and impact as an assessment of the organization's financial performance. Direct managerial competence dominant influence positive and significant impact on the financial performance of the organization. Means an employee-owned managerial competence are good and support the achievement of the work in the field of appropriate financial inputs, processes, outputs, outcomes, benefits and impact as well as the assessment of financial performance to the principles of management in the financial sector.
Keripik Daun Singkong Sebagai Arternatif Usaha di Desa Mootilango Kecamatan Anggrek Kabupaten Gorontalo Utara Wahyudin Hasan; Abdul Muis Hilala; Julie Abdullah; Roy Marthen Moonti; Ernikawati Ernikawati; Nurwita Ismail; Ayub Usman Rasid; Mohammad Arif Novriansyah; Roydah Gani; Ahiar Biongan; Olfin Ishak; Nur Istiyan Harun; Lisna Pauweni; Anggita Permata Yakup; Zubaidah Rahman; Muhammad Umsini Putra Olii; Muten Nuna; Yeni Paramata; Dince A Kodai; Rivaldo Pido
Insan Cita : Jurnal Pengabdian Kepada Masyarakat Vol 4, No 2 (2022): Agustus 2022
Publisher : Insan Cita : Jurnal Pengabdian Kepada Masyarakat

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (419.262 KB)

Abstract

Tujuan pengabdian ini yakni untuk memberikan pelatihan dan pendampingan kepada kelompok masyarakat tentang mengolah tanaman singkong menjadi keripik daun singkong. Metode yang digunakan yakni pendekatan langsung kepada masyarakat dan mengundang masyarakat untuk mengikuti sosialisasi pembuatan keripik daun singkong. Hasil pelaksanaan pengabdian yakni kelompok masyarakat mendapatkan pengalaman dan informasi baru tentang bagaimana mengolah tanaman lokal menjadi olahan yang memiliki nilai ekonomis. Harapannya dengan kegiatan pengabdian ini maka tercipta kesadaran masyarakat untuk berinovasi memanfaatkan tanaman lokal sebagai alternatif usaha dan dengan usaha tersebut dapat meningkatkan penghasilan tambahan bagi masyarakat
Penyuluhan Hukum, Kesehatan Dan Kewirausahaan Di Desa Motinelo Kecamatan Tabongo Kabupaten Gorontalo Dikson Junus; Roy Marthen Moonti; Ilyas Lamuda; Nurwita Ismail; Muten Nuna; Yeni Paramata; Ayub Usman Rasid; Wahyudin Hasan; Julie Abdullah; Ernikawati Ernikawati; Nur Istiyan Harun; Muhammad Fachri Arsjad; Nirmala Sahi
Dikmas: Jurnal Pendidikan Masyarakat dan Pengabdian Vol 2, No 3 (2022): September
Publisher : Magister Pendidikan Nonformal Pascasarjana Universitas Negeri Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37905/dikmas.2.3.817-822.2022

Abstract

Salah satu upaya untuk meningkatkan derajat masyarakat ditengah kehidupan bersosial adalah dengan memberikan pemahaman dan kesadaran untuk menerapkan kepatuhan terhadap aspek-aspek yang berlaku ditengah masyarakat. Pada penyelenggaraan kegiatan pengabdian ini yakni masyarakat dibekali pengetahuan, pemahaman serta kesadaran tentang tiga aspek yakni aspek hukum, aspek kesehatan dan kewirausahaan. Metode yang digunakan yakni pemberian teori dan tanya jawab langsung. Hasil dari kegiatan ini yakni adanya peningkatan pengetahuan individu maupun kelompok masyarakat tentang kesadaran hukum, pentingnya menerapkan pola hidup bersih, serta antusias masyarakat untuk mau memulai berwirausaha.
Tingkat Ketergantungan Keuangan Daerah Julie Abdullah; Wahyudin Hasan
Gorontalo Accounting Journal Volume 5 Nomor 2 October 2022
Publisher : Universitas Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32662/gaj.v5i2.2414

Abstract

The purpose of writing this article is to determine the level of regional financial dependence in the North Bolaang Mongondow Regency using the method of financial ratio analysis.  The results showed that over 5 years the government of North Bolaang Mongondow Regency relied heavily on transfer funds from external parties to finance regional expenditures with an average percentage of financial dependence of 93.29 percent.  This high percentage rate shows that the contribution of local original income to the total regional income of the North Bolaang Mongondow Regency is still minimal.
Efektivitas Belanja Barang Dan Jasa Pada Kantor Kecamatan Tapa Kabupaten Bone Bolango Reply Jusuf Umar; Julie Abdullah; Wahyudin Hasan
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.6.1.1-8.2023

Abstract

This study aims to determine and analyze the effectiveness of the budget for goods and services in the Tapa District Office, Bone Bolango Regency. This study uses the method of analysis of the effectiveness ratio. The data collection method used in this research is by means of documentation, interviews and observation.The results of this study indicate that the level or criteria for the effectiveness of the goods and services budget at the Tapa District Office, Bone Bolango Regency from 2018-2021 are classified as effective criteria. In 2018 the effectiveness rate was 97.22% (Effective). Then in the following year 2019, the level of effectiveness increased to 98.79% (Effective). Furthermore, 2020 is the year with the lowest level of effectiveness during the 2018-2021 period with an effectiveness rate of 93.31% but is still classified as Effective. Furthermore, 2021 will be the year with the highest level of effectiveness during the 2018-2021 period, namely 99.66% (Effective).