The purpose of this study was to analyze the influence of gender, labor market considerations and work environment on career choice as an accounting profession for accounting students at universities in Gorontalo Province. This type of quantitative research is used in this study with multiple regression as an analytical technique. One university and 3 private universities in Gorontalo Province were used as the population and the sample of this study was accounting students in semester VII of 74 students obtained from simple random sampling. The results of this study indicate that partially gender has a positive but not significant effect on career choice as an accountant profession, labor market considerations have a positive and significant effect on career choice as an accountant profession, and work environment has a positive and significant effect on career choice as an accountant profession. Simultaneously, the variables of Gender, Labor Market Considerations, and Work Environment have a positive and significant effect on career choice as an accountant profession. The variables of gender, labor market considerations, and work environment were able to explain the choice of career as an accounting profession by 36.9% while the remaining 63.1% was influenced by other variables not explained in this study.
This study aims at finding out the actual condition of community empowerment activity and improvement of productive economic activities through village funds financing and gaining information on Village Funds management to increase productive economy in the village level. This is a descriptive study with a qualitative approach using Milles and Huberman as its method of analysis. This study finds that village funds financing is able to improve people's welfare. This is evident from various achievement of the government of Bone Bolango regency. The success of this village funds in improving people's welfare has made the central government to increase the village allocation funds for this regency annually. This village allocation fund is distributed through two channels: 1) direct disbursement for productive economic activities (grant), (2) fund disbursement for productive economic activity through Village Owned Enterprise (Hereinafter will be referred as BUMDes). To optimize this village funds management, several strategic steps such as: 1) increasing the capacity of village institution; 2). Establishment of Business Units as a joint working group needs to be done.
This research aims to examine the influence of Islamic Investment, Islamic Income, Profit sharing, implementation of duties and responsibilities of the Sharia Supervisory Board (SSB), and implementation of duties and responsibilities of the Director towards the performance of Sharia Commercial Bank. The data in this research are obtained by downloading the annual financial report of each sharia bank for the period 2014-2018 (5 years), the selected sample was 6 banks, so the number of observations was 30. The findings indicate that partially, the variable of Sharia Conformity as measured by the indicators of Islamic investment and Islamic income has no influence on the performance of Sharia Commercial Bank where indicator of profit sharing influence the performance of Sharia Commercial Bank. Meanwhile, the variable of Good Governance Business Sharia as measured by indicators of the implementation of duties and responsibilities of SSB and indicators of implementation of duties and responsibilities of the Directors have an influence on the performance of Sharia Commercial Bank. The variable of Sharia Conformity and Good Governance Business Sharia are able to explain the performance of variable of Sharia Commercial Bank of 29%.
The study aims to elaborate the management and allocation of village fund from the central and local governments and to formulate management model and documents of strategic plans in the implementation of the fund in the second year as a follow-up development. The research involved village heads and officers in Regional Government of Bone Bolango regency, local public figures, and residents receiving financial support from the village fund. The descriptive qualitative study employed Milles and Huberman analysis method and conducted focus group discussions to obtain the data.The result shows that the implementation of the management model is successful to empower the community, as overviewed from achievements by the Regional Government of Bone Bolango regency. The government’s achievement inspires the central government to allocate more fund to the village in the next year. The village fund of IDR 122,344,494,000 is distributed as follows: 30% of the fund is allocated for the operational budget of the village government and the Village Consultative Body (Badan Permusyawaratan Desa, BPD); moreover, 70% of the fund is distributed for empowerment of the community and enhancement of the village government’s capacity. Henceforth, it is proven that the village fund is optimally conducted as economic leverage for the village to progress and as a helping hand to boost the community’s welfare in Bone Bolango regency.
Pengembangan Potensi Desa Pesisir di Tengah Pandemi Covid-19 Melalui Pemberdayaan Masyarakat dengan Metode Enterpreneurship Capacity Building (ECB) New Normal dan Edukasi Pengelolaan Sumber Daya Desa. Kuliah Kerja Nyata Tematik Lembaga Pengabdian Masyarakat Universitas Negeri Gorontalo Tahun 2020. KKN Tematik ini bertujuan mengidentifikasi potensi strategis desa dan mengedukasi masyarakat terkait potensi desa yang dimiliki dan dapat dimanfaatkan sebagai sumber pendapatan dalam mendorong ekonomi masyarakat. Selain itu, memberikan edukasi kewirausahaan era normal baru diberbagai sektor potensial yang telah teridentifikasi terutama sektor pertanian, serta memberikan edukasi pengelolaan sumber daya desa dalam mendukung peningkatan ekonomi produktif di desa. Di samping itu juga, menggiatkan kegiatan produktif lainnya seperti mengembangkan budaya literasi desa dengan membentuk komunitas literasi. Target dan luaran yang dicapai dalam pelaksaaan Program KKN Tematik ini yaitu terbentuk program pengembangan potensi desa melalui metode Entrepreneurship Capacity Building (ECB) new normal dan edukasi pengelolaan sumber daya desa, terbentuknya pola pikir masyarakat dalam meningkatkan produktivitas usahanya walaupun pada masa pandemi dengan informasi yang telah diperoleh mengenai strategi peningkatan kapasitas wirausaha di era new normal, selain itu berbagai kelompok masyarakat baik aparat desa, pengelola BUMDes, kelompok usaha telah dibekali pengetahuan tentang pencatatan keuangan yang ideal dan terstandarkan.
Usaha Mikro Kecil dan Menengah (UMKM) merupakan salah satu bagian penting dari perekonomian suatu negara ataupun daerah. Perguruan Tinggi memiliki peran andil dalam mengimplementasi pemberdayaan masyarakat. Wujud kepedulian Perguruan Tinggi tercermin dalam program kegiatan pengabdian kepada masyarakat salah satunya program KKS Pengabdian dengan melibatkan dosen dan mahasiswa. Kegiatan pengabdian ini dilakukan di Desa Jatimulya Kecamatan Wonosari Kabupaten Boalemo. Tujuan dari KKS Pengabdian ini untuk: (1) memberikan pengetahuan pada kelompok masyarakat/usaha mikro dan kecil menengah (UMKM) tentang manajemen keuangan dan penyusunan laporan keuangan usaha, (2) meningkatkan partisipasi kelompok masyarakat/UMKM dalam pengelolaan Badan Usaha Milik Desa (BUMDesa) melalui pemberian pengetahuan tentang pengelolaan BUMDesa. Tahapan kerja yang dilakukan oleh tim pelaksana dalam program KKS pengabdian ini adalah memberikan pelatihan serta melakukan pendampingan dalam penataan manajemen keuangan dan penyusunan laporan keuangan kelompok masyarakat/UMKM kemitraan BUMDesa. Hasil yang diharapkan dari program KKS pengabdian ini adalah dapat menunjang perbaikan manajemen keuangan kelompok masyarakat/UMKM dan BUMDesa yang ada di desa Jatimulya Kecamatan Wonosari Kabupaten Boalemo sehingga taraf hidup masyarakatnya meningkat dan produktivitas BUMDesa meningkat demi tercapainya kesejahteraan hidup masyarakat. Kata kunci: Manajemen Keuangan, laporan keuangan, dan BUMDesa
Tujuan dari penelitian ini adalah untuk menggambarkan bagaimana pengelolaan Dana desa dan Alokasi dana desa yang diberikan oleh pemerintah pusatdan daerah. Metode penelitian yang digunakan adalah penelitian deskriftif dengan pendekatan kualitatif dan menggunakan metode analisis Milles dan Huberman. Berdasarkan hasil penelitian terbukti ampuh mensejahterakan masyarakat. Hal tersebut bisa dilihat dari berbagai capaian yang dilakukan oleh Pemerintah Kabupaten Bone Bolango. Keberhasilan dana desa dalam mensejahterakan masyarakat, membuat pemerintah pusat terus meningkatkan jumlah alokasi anggaran dana desa setiap tahunnya. Anggaran Dana Desa Tahun 2017 Rp. 122.344.494.000. Alokasi dana peruntukkan 30% untuk biaya operasional Pemerintah Desa dan Badan Permusyawaratan Desa (BPD); 70% untuk pemberdayaan masyarakat dan penguatan kapasitas Pemerintahan Desa. Fakta membuktikan bahwa Dana Desa mampu menjadi daya ungkit terhadap perekonomian desa untuk berkembang maju dan meningkatkan kesejahteraan masyarakat di kabupaten bone bolango. Metode penelitian yang digunakan adalah penelitian deskriptif dengan pendekatan kualitatif dan menggunakan metode analisis Milles dan Huberman. Kata Kunci : Pengelolaan Dana Desa dan Alokasi Dana Desa ( ADD ), Kegiatan Ekonomi Produktif
This research aims to find out The Influence of Gender, Financial Award, and Professional Recognition toward Career Selection as an Accountant on Accounting Students in the College of Gorontalo Province. The research method is a quantitative method. The samples are 74 students of department of accounting in the final year of study. The sampling technique is a simple random sampling. The technique of data analysis uses multiple regression analysis. The findings show that partially variable of gender influences negatively and not significantly on career selection as an accountant, variable of financial award influences positively and significantly on career selection as an accountant, and variable of professional recognition influences positively but not significanlty on career selection as an accountant. Meanwhile, simultaneously variable of gender, financial award, and professional recognition influences positively and significantly on career selection as an accountant. Variable of gender, financial award, and professional recognition are able to explain career selection as an accountant on accounting students as much as 53,5%. While the rest of 46,5% is able to be explained by other variables exclude from this research.
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