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    Analisis Daya Saing Daerah Analisis Daya Saing Daerah Provinsi Gorontalo Ditinjau Dari Kualitas Hidup dan Pembangunan infrastruktur

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    The aim of this research for analyzing competitiveness Gorontalo province in reviewed quality of life and infrastructure development. This research method is method research mixed (mixed methods). The aim method research mixed to answer the question of research which cannot be answered with approach “qualitative” or “quantitative” only, mixed method research it also focuses on collecting analysis and document mixing quantitative and qualitative in one study or series of studies there are analysis tools which will be used in this competitiveness analysis is using indicators and scope used by Asia Competitiveness Institute (ACI). Asia Competitiveness Institute (ACI) using a statistical method that is a standardized score (standard number) research result shows that the scope of competitiveness is the scope quality of life and infrastructure development Gorontalo province only four index areas above the average are Gorontalo city, Gorontalo district, and Boalemo district, as well Bone Bolango district be the most competitive with the index of competitiveness in the scope quality of life and infrastructure development above the provincial average while the North Gorontalo district and Pohuwato is still below the provincial average.The aim of this research for analyzing competitiveness Gorontalo province in reviewed quality of life and infrastructure development. This research method is method research mixed (mixed methods). The aim method research mixed to answer the question of research which cannot be answered with approach “qualitative” or “quantitative” only, mixed method research it also focuses on collecting analysis and document mixing quantitative and qualitative in one study or series of studies there are analysis tools which will be used in this competitiveness analysis is using indicators and scope used by Asia Competitiveness Institute (ACI). Asia Competitiveness Institute (ACI) using a statistical method that is a standardized score (standard number) research result shows that the scope of competitiveness is the scope quality of life and infrastructure development Gorontalo province only four index areas above the average are Gorontalo city, Gorontalo district, and Boalemo district, as well Bone Bolango district be the most competitive with the index of competitiveness in the scope quality of life and infrastructure development above the provincial average while the North Gorontalo district and Pohuwato is still below the provincial average

    Akuntansi, Budaya, dan Korupsi: Sebuah Studi antar Negara

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    The purpose of this study is to determine and analyze the influence of accounting and culture on the level of corruption in countries. The study uses the adoption status of international accounting standards as a proxy for the accounting variable, Hofstede\u27s cultural dimensions for culture variable, and measures a country\u27s level of corruption using the Corruption Perception Index. The research data are obtained from adoption status of international accounting standards published by IFAC and IASB, Hofstede\u27s cultural dimensions published by Hofstede Insights, and Corruption Perceptions Index published by Transparency International for the observation period of 2022-2023. The study employs multiple linear regression analysis of the data with a sample size of 83 countries obtained using purposive sampling. The results show that a country can reduce its level of corruption by adopting international public sector accounting standards and international financial reporting standards. The study also indicates that a country\u27s level of corruption increases if the country is characterized by high power distance, collectivism, masculinity, high uncertainty avoidance, long-term orientation, and restraint cultural dimensions. Meanwhile, adoption of international education standards, international standards on auditing, and code of ethics for professional accountants has no significant influence on reducing a country\u27s level of corruptionThe purpose of this study is to determine and analyze the influence of accounting and culture on the level of corruption in countries. The study uses the adoption status of international accounting standards as a proxy for the accounting variable, Hofstede\u27s cultural dimensions for culture variable, and measures a country\u27s level of corruption using the Corruption Perception Index. The research data are obtained from adoption status of international accounting standards published by IFAC and IASB, Hofstede\u27s cultural dimensions published by Hofstede Insights, and Corruption Perceptions Index published by Transparency International for the observation period of 2022-2023. The study employs multiple linear regression analysis of the data with a sample size of 83 countries obtained using purposive sampling. The results show that a country can reduce its level of corruption by adopting international public sector accounting standards and international financial reporting standards. The study also indicates that a country\u27s level of corruption increases if the country is characterized by high power distance, collectivism, masculinity, high uncertainty avoidance, long-term orientation, and restraint cultural dimensions. Meanwhile, adoption of international education standards, international standards on auditing, and code of ethics for professional accountants has no significant influence on reducing a country\u27s level of corruptio

    Potensi Sektor Ekonomi di Kabupaten Tuban, Bojonegoro dan Lamongan Provinsi Jawa Timur

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    This study aims to find out how to analyze the potential of each economic sector and find out the magnitude of the multiplier in Tuban, Bojonegoro and Lamongan Regencies. The approach method used is to apply a type of quantitative study with secondary data types in the form of time series data obtained from the Central Bureau of Statistics. By using analysis techniques, namely location quotient, shift share, class typology and multiplier effect. The research results obtained are that there are 6 base sectors in Tuban Regency, 2 base sectors in Bojonegoro Regency and 10 base sectors in Lamongan Regency. For sectors that drive economic growth in East Java Province, there are 2 sectors in Tuban and Bojonegoro Regencies and 5 sectors in Lamongan Regency. Sectors belonging to relatively fast economic growth in Tuban, Bojonegoro and Lamongan Regencies, there are 2 economic sectors. There are 2 sectors that provide locational advantages in Tuban Regency, 3 sectors in Bojonegoro Regency and 4 sectors in Lamongan Regency. For the results of the sector class typology in quadrant I in the Tuban Regency there are 2 sectors, 4 sectors in Bojonegoro Regency and 7 sectors in Lamongan Regency. And on the results of the analysis the value of the basis multiplier is 1.31 in Tuban Regency, 1.70 in Bojonegoro Regency and 1.21 in Lamongan Regency.This study aims to find out how to analyze the potential of each economic sector and find out the magnitude of the multiplier in Tuban, Bojonegoro and Lamongan Regencies. The approach method used is to apply a type of quantitative study with secondary data types in the form of time series data obtained from the Central Bureau of Statistics. By using analysis techniques, namely location quotient, shift share, class typology and multiplier effect. The research results obtained are that there are 6 base sectors in Tuban Regency, 2 base sectors in Bojonegoro Regency and 10 base sectors in Lamongan Regency. For sectors that drive economic growth in East Java Province, there are 2 sectors in Tuban and Bojonegoro Regencies and 5 sectors in Lamongan Regency. Sectors belonging to relatively fast economic growth in Tuban, Bojonegoro and Lamongan Regencies, there are 2 economic sectors. There are 2 sectors that provide locational advantages in Tuban Regency, 3 sectors in Bojonegoro Regency and 4 sectors in Lamongan Regency. For the results of the sector class typology in quadrant I in the Tuban Regency there are 2 sectors, 4 sectors in Bojonegoro Regency and 7 sectors in Lamongan Regency. And on the results of the analysis the value of the basis multiplier is 1.31 in Tuban Regency, 1.70 in Bojonegoro Regency and 1.21 in Lamongan Regency

    Pengaruh Moralitas Individu dan Internal Control terhadap Pencegahan Kecurangan dalam Pengelolaan Dana Desa

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    The purpose of this study was to determine individual morality and internal control on fraud prevention in village fund Management in Kabila Bone District, Bone Bolango Regency. The research methodology used in this research is quantitative method with data collection techniques using questionnaire surveys and observations. The number of respondents in this study were 63 respondents consisting of the Village Head, Village Secretary, Village Treasurer, Head of General Affairs and Planning, Head of Welfare and Services, Head of Hamlet and Chairman of the Village Consultative Body throughout Kabila Bone District. The tools used in this study used multiple linear regression analysis. Based on the results of this study, it is known that individual morality has a significant effect on preventing fraud in the management of village funds in Kabila Bone District and internal control has a significant positive effect on preventing fraud in the management of village funds in Kabila Bone District.The purpose of this study was to determine individual morality and internal control on fraud prevention in village fund Management in Kabila Bone District, Bone Bolango Regency. The research methodology used in this research is quantitative method with data collection techniques using questionnaire surveys and observations. The number of respondents in this study were 63 respondents consisting of the Village Head, Village Secretary, Village Treasurer, Head of General Affairs and Planning, Head of Welfare and Services, Head of Hamlet and Chairman of the Village Consultative Body throughout Kabila Bone District. The tools used in this study used multiple linear regression analysis. Based on the results of this study, it is known that individual morality has a significant effect on preventing fraud in the management of village funds in Kabila Bone District and internal control has a significant positive effect on preventing fraud in the management of village funds in Kabila Bone District

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    It is feared that the unemployment rate among educated students will continue to increase if universities as degree-producing institutions cannot direct their students and alumni to the world of work after graduation. Coupled with the lack of entrepreneurial motivation among the younger generation, this is a serious concern for various parties. This research aims to foster students\u27 interest and awareness of entrepreneurship through making business plans, increasing motivation to learn entrepreneurship, and introducing students to the preparation of business plans in developing character as entrepreneurs. Equipping students to start a business by designing a canvas business model. The sample used in this study was 68 respondents. Data collection techniques with observation, questionnaires, or interviews, the sampling technique uses purposive sampling. as an evaluation tool during the business run.Keywords: Entrepreneurial interest, Business Plan, Business Model Canvas. The results showed that there is a significant relationship between interest in entrepreneurship with the creation of a business plan and business model canvas on students with a regression value Y = 1.757 + 0.431 X1 + 0.179 X2, the significance value of the significance of the research results 0.00000 <0.05, then the relationship of the three variables is significant. The correlation coefficient value r of 0.647 is a strong and positive relationship between entrepreneurial interest and making business plans and business model canvases. A good business plan uses language that is easy to understand, short, concise, and clear. The business model canvas can facilitate future business design and as an evaluation tool while the business is running.Tingkat pengangguran di kalangan mahasiswa terdidik dikhawatirkan akan terus meningkat jika perguruan tinggi sebagai institusi penghasil gelar tidak memiliki kemampuan untuk mengarahkan mahasiswa dan alumninya ke dunia kerja setelah lulus. Ditambah lagi dengan minimnya motivasi berwirausaha di kalangan generasi muda, hal ini menjadi pemikiran serius berbagai pihak. Penelitian ini bertujuan, untuk menumbuhkan minat dan kesadaran berwirausaha mahasiswa melalui pembuatan business plan, meningkatkan motivasi belajar kewirausahaan dan mengenalkan mahasiswa dalam penyusunan business plan dalam mengembangkan karakter sebagai pengusaha. Membekali mahasiswa untuk memulai usaha dengan perancangan model bisnis kanvas. Sampel yang digunakan dalam penelitian ini sebanyak 68 responden. Teknik pengumpulan data dengan observasi, kuesioner dan interview, teknik pengambilan sampel menggunakan purposive sampling. Hasil penelitian menunjukkan terdapat hubungan yang signifikan antara minat berwirausaha dengan pembuatan business plan dan bisnis model kanvas pada mahasiswa dengan nilai regresi Y = 1.757 + 0.431 X1 + 0.179 X2, nilai signifikansinya signifikansi hasil riset 0.00000 < 0,05, maka hubungan ketiga variabel signifikan. Nilai koefisien korelasi r sebesar 0.647 hubungannya kuat dan positif antara minat berwirausaha dengan pembuatan business plan dan bisnis model kanvas. Business Plan yang baik menggunakan bahasa yang mudah di pahami, singkat, padat dan jelas. Bisnis model kanvas dapat mempermudah rancangan bisnis ke depannya dan sebagai alat evaluasi selama bisnis dijalankan. &nbsp

    Model Pengembangan Kewirausahaan Berbasis Gerakan Kemandirian Ekonomi di Lingkungan Muhammadiyah Limbung Gowa

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    This article aims to analyze and develop an entrepreneurship development model based on the economic independence movement in the Muhammadiyah Limbung Gowa environment. The research method used is qualitative with a case study approach. Data was collected through in-depth interviews, observation and documentation studies. The informants consisted of Muhammadiyah figures, branch administrators and unsteady Muhammadiyah leaders. The research results show that the Muhammadiyah Limbung Gowa environment has great potential in developing entrepreneurship. However, there are still challenges such as a lack of understanding of the concept of entrepreneurship and a lack of access to capital and entrepreneurship training. Based on these findings, this research proposes an entrepreneurship development model that involves a collaborative approach between Muhammadiyah, the government and the private sector in providing assistance, training and access to capital for aspiring entrepreneurs. Apart from that, this model also encourages strengthening networks between entrepreneurs to support local economic growthThis article aims to analyze and develop an entrepreneurship development model based on the economic independence movement in the Muhammadiyah Limbung Gowa environment. The research method used is qualitative with a case study approach. Data was collected through in-depth interviews, observation and documentation studies. The informants consisted of Muhammadiyah figures, branch administrators and unsteady Muhammadiyah leaders. The research results show that the Muhammadiyah Limbung Gowa environment has great potential in developing entrepreneurship. However, there are still challenges such as a lack of understanding of the concept of entrepreneurship and a lack of access to capital and entrepreneurship training. Based on these findings, this research proposes an entrepreneurship development model that involves a collaborative approach between Muhammadiyah, the government and the private sector in providing assistance, training and access to capital for aspiring entrepreneurs. Apart from that, this model also encourages strengthening networks between entrepreneurs to support local economic growt

    Analisis Penerapan Akuntansi Pertanggungjawaban dalam Pengelolaan Dana Hibah di Lembaga Kesejahteraan Sosial Ummu Syahidah Gorontalo

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    This study aimed to assess the extent to which accountability accounting is applied in the management of grant funds at the Ummu Syahidah Social Welfare Institution. The research method employed was descriptive qualitative. Data collection was carried out using observation, interviews, and documentation studies techniques. The Result of the study revealed that the implementation of responsibility accounting in the management of grant funds at the Ummu Syahidah Social Welfare Institution adhered to the requirements for responbility accounting and the interpretation of Financial Accounting Standars (ISAK 35), particularly in terms of organizational structure, planning/budgeting,implementation/control which were found to be properly implemented. However, the institution has yet to carry out cost classification/acoount code preparation and presentation of financial reports. Therefore, it is recommended that the institutions optimize the fulfilment of grant management requirements to establish trust among all patiesThis study aimed to assess the extent to which accountability accounting is applied in the management of grant funds at the Ummu Syahidah Social Welfare Institution. The research method employed was descriptive qualitative. Data collection was carried out using observation, interviews, and documentation studies techniques. The Result of the study revealed that the implementation of responsibility accounting in the management of grant funds at the Ummu Syahidah Social Welfare Institution adhered to the requirements for responbility accounting and the interpretation of Financial Accounting Standars (ISAK 35), particularly in terms of organizational structure, planning/budgeting,implementation/control which were found to be properly implemented. However, the institution has yet to carry out cost classification/acoount code preparation and presentation of financial reports. Therefore, it is recommended that the institutions optimize the fulfilment of grant management requirements to establish trust among all patie

    Pengaruh Social Media Marketing dan Sales Promotion Terhadap Keputusan Pembelian Tastea Perintis Kemerdekaan Makassar

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    This research aims to see the influence of marketing using social media and sales promotions on consumer purchasing decisions at the Tastea Perintis Independen Makassar branch. The population in this study were all Tastea customers at the Perintis Independen Makassar branch, where the author took a sample of 50 people based on convenience sampling techniques. From the research results, it was found that Social media marketing (X1) had no effect on Tastea consumer purchasing decisions (Y). On the other hand, sales promotion (X2) has a positive and significant influence on consumer purchasing decisions (Y). For this reason, the author suggests that Tastea look for other digital marketing tools that are considered appropriate for reaching their consumers. Apart from that, they continue to strengthen sales promotions which are their advantage.Penelitian ini bertujuan untuk melihat pengaruh dari pemasaran menggunakan media sosial dan promosi penjualan terhadap keputusan pembelian konsumen Tastea cabang Perintis Kemerdekaan Makassar. Populasi dalam penelitian ini adalah seluruh pelanggan Tastea cabang Perintis Kemerdekaan Makassar, dimana penulis mengambil sampel sebanyak 50 orang berdasarkan teknik convenience sampling. Dari hasil penelitian, ditemukan bahwa Social media marketing (X1) tidak berpengaruh terhadap keputusan pembelian konsumen Tastea (Y). Di sisi lain sales promotion (X2) memiliki pengaruh yang positif dan signifikan terhadap keputusan pembelian konsumen (Y). Untuk itu, penulis menyarankan agar Tastea mencari sarana pemasaran digital lain yang dianggap tepat untuk menjangkau konsumen mereka. Di samping itu terus memperkuat promosi penjualan yang menjadi keunggulan mereka

    PENENTUAN SEKTOR EKONOMI UNGGULAN DENGAN ANALISIS OVERLAY DI KABUPATEN TRENGGALEK DAN KABUPATEN PACITAN

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    The purpose of this research is to identify leading sectors, understand the characteristics of economic sectors, understand the grouping of economic sectors and understand the role of economic sectors in regional economic recovery and increasing economic growth. The research method used in this study uses quantitative analysis using the LQ, MRP and Klassen Typology analysis methods, followed by overlay analysis to reach conclusions. According to the results of the calculation of Trenggalek and Pacitan Regencies, 9 sectors and 8 sectors of the LQ calculation base, 10 sectors and 7 sectors are superior to the acquisition of MRP calculations, 5 sectors and 5 sectors are included in quadrant I of the Klassen Typology acquisition. Based on these results, Trenggalek Regency has a real estate sector, education services, and health services while Pacitan Regency has a construction and other services sector which is one of the sectors that achieved positive results in the three research methods. Therefore, according to the overlay analysis, it is a leading economic sector that can be used to drive the economy due to the covid pandemic.Adanya hambatan pandemi covid dalam proses pertumbuhan ekonomi yang menyebabkan turunnya tingkat PDRB daerah, serta terdapat dua kabupaten yang mengalami tingkat PDRB terendah 5 tahun akhir yaitu Kabupaten Trenggalek dan Kabupaten Pacitan. Adapun indikator untuk mengetahui potensi ekonomi suatu daerah dalam kurun waktu tertentu yaitu dengan menggunakan PDRB. Berdasarkan data PDRB tahun 2016 sampai dengan tahun 2021 dilakukan penelitian di Kabupaten Trenggalek dan Kabupaten Pacitan dengan tujuan untuk mengidentifikasi sektor unggulan, memahami karakteristik sektor ekonomi, memahami pengelompokan sektor ekonomi dan memahami peran sektor ekonomi dalam pemulihan ekonomi daerah dan peningkatan pertumbuhan ekonomi. Metode penelitian yang digunakan pada penelitian ini menggunakan analisis kuantitatif dengan menggunakan metode analisis LQ, MRP dan Tipologi Klassen, dilanjutkan dengan analisis overlay untuk mencapai kesimpulan. Menurut hasil perhitungan Kabupaten Trenggalek dan Pacitan, 9 sektor dan 8 sektor basis perhitungan LQ, 10 sektor dan 7 sektor unggul perolehan hitung MRP, 5 sektor dan 5 sektor termasuk dalam kuadran I perolehan Tipologi Klassen. Berdasarkan pada hasil tersebut, Kabupaten Trenggalek memiliki sektor real estate, jasa Pendidikan, dan jasa kesehatan sedangkan Kabupaten Pacitan memiliki sektor kontruksi dan jasa lainnya yang merupakan salah satunya sektor yang meraih hasil positif pada ketiga metode penelitian tersebut. Oleh karena itu, menurut analisis overlay merupakan sektor ekonomi unggulan yang dapat digunakan untuk menggerakkan perekonomian akibat pandemi covid

    ANALISIS PENGARUH PERTUMBUHAN EKONOMI DAN INDEKS PEMBANGUNAN MANUSIA TERHADAP KEMISKINAN DI KOTA KEDIRI MELALUI PENGANGGURAN SEBAGAI VARIABEL INTERVENING

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    This research aims to find out what factors can influence poverty both directly and indirectly, such as HDI, economic growth and unemployment. The method used in this research is a quantitative method with a multiple linear regression model and an analytical tool in the form of path analysis through the Eviews 12 program. This research uses 15 samples starting from 2007 - 2021 with data sourced from the Kediri City Central Statistics Agency website and East Java. The results of this research show that economic growth and HDI do not have a direct effect on poverty. The specific result is that the direct relationship between economic growth and HDI on poverty is positive and not significant. Meanwhile, for indirect effects, through unemployment on poverty from economic growth and HDI, the results show that only HDI has an indirect effect on poverty through unemployment, while economic growth has no indirect effect on poverty in Kediri CityKemiskinan adalah salah satu masalah pembangunan yang ada di berbagai negara tak terkecuali di Indonesia. Ada beberapa faktor yang dapat menjadi penyebab kemiskinan semakin meluas dan tidak ada hentinya. Faktor itu antara lain ada di dalam individu, keluarga, atau bahkan komunitas masyarakat seperti tingkat pendidikan yang rendah dan tingkat pendapatan yang berada di bawah garis kemiskinan. Adapun penelitian ini bertujuan untuk mengetahui faktor apa saja yang dapat mempengaruhi kemiskinan baik secara langsung maupun tidak langsung seperti IPM, pertumbuhan ekonomi dan pengangguran. Metode yang digunakan dalam penelitian ini yaitu metode kuantitatif dengan model regresi linear berganda serta alat analisis berupa analisis jalur atau path analysis melalui program Eviews 12. Penelitian ini menggunakan 15 sampel dimulai dari tahun 2007 – 2021 dengan data yang bersumber dari website Badan Pusat Statistik Kota Kediri dan Jawa Timur. Hasil dari penelitian ini didapatkan bahwa pertumbuhan ekonomi dan IPM tidak berpengaruh secara langsung terhadap kemiskinan. Untuk  pengaruh secara tidak langsung, hanya IPM yang berpengaruh secara tidak langsung terhadap kemiskinan melalui pengangguran, sedangkan pertumbuhan ekonomi tidak memiliki pengaruh secara tidak langsung terhadap kemiskinan di Kota Kediri. Kata Kunci : Kemiskinan, IPM, Pertumbuhan Ekonomi, Pengangguran

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