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All Journal Majapahit Journal of Islamic Finance dan Management Majapahit Journal of Islamic Finance dan Management
Surya Handrisusanto Ahmad
Universitas Negeri Gorontalo, Gorontalo, Indonesia
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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THE EFFECT OF DEBT COLLECTION EFFECTIVENESS ON THE LEVEL OF UNCOLLECTED RECEIVABLES AT PERUMDA MUARA TIRTA IN GORONTALO CITY Iklima Putri Anggai; Ronald Soemitro Badu; Surya Handrisusanto Ahmad
Majapahit Journal of Islamic Finance and Management Vol. 6 No. 2 (2026): Islamic Finance and Management
Publisher : Universitas KH. Abdul Chalim Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/mjifm.v6i2.908

Abstract

This study aims to analyze the effect of accounts receivable collection effectiveness on the level of uncollectible accounts at the Muara Tirta Regional Public Enterprise (Perumda) in Gorontalo City. The research method uses a quantitative approach with secondary data in the form of monthly financial reports for the period from January 2020 to December 2024 (60 observations). Collection effectiveness is measured using the Receivables Turnover Ratio (RTO), while the level of uncollectible receivables is proxied by the allowance for doubtful accounts ratio. The results of the study indicate that the effectiveness of accounts receivable collection has a negative and significant effect on the level of uncollectible accounts receivable. This indicates that the higher the accounts receivable turnover frequency, the lower the risk of uncollectible accounts receivable that the company must set aside.
The Influence of Religiosity and Obedience Pressure on the Intention to Commit Fraud in Sharia Financial Institutions in Gorontalo City Ajenk Dizca Lalahu; Niswatin; Surya Handrisusanto Ahmad
Majapahit Journal of Islamic Finance and Management Vol. 6 No. 2 (2026): Islamic Finance and Management
Publisher : Universitas KH. Abdul Chalim Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/mjifm.v6i2.971

Abstract

This study aims to determine the influence of the Religiosity variable and the Obedience Pressure variable on the Intention to Commit Fraud in Sharia Financial Institutions of Gorontalo City. The method used in this study is a quantitative method with primary data obtained from a questionnaire whose measurement uses the Likert scale. The sample collection process used a purposive sampling technique with a total sample of 42 respondents spread across four Islamic financial institutions in Gorontalo City, namely Bank Syariah Indonesia, Bank Muamalat Indonesia, AMITRA-FIF Group, and Pegadaian Syariah. The data analysis technique in this study uses multiple linear regression analysis operated through the SPSS program. Based on the results of the study, religiosity did not have a significant effect on the intention to commit fraud in Islamic financial institutions in Gorontalo City, while the pressure of obedience had a positive and significant effect. Simultaneously, religiosity and obedience pressure had a positive and significant effect on the intention to commit fraud, explained by an Adjusted R Square value of 35.3% while the other 64.7% was contributed by other variables outside the research model.
THE EFFECT OF DEBT COLLECTION EFFECTIVENESS ON THE LEVEL OF UNCOLLECTED RECEIVABLES AT PERUMDA MUARA TIRTA IN GORONTALO CITY Iklima Putri Anggai; Ronald Soemitro Badu; Surya Handrisusanto Ahmad
Majapahit Journal of Islamic Finance and Management Vol. 6 No. 2 (2026): Islamic Finance and Management
Publisher : Universitas KH. Abdul Chalim Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/mjifm.v6i2.908

Abstract

This study aims to analyze the effect of accounts receivable collection effectiveness on the level of uncollectible accounts at the Muara Tirta Regional Public Enterprise (Perumda) in Gorontalo City. The research method uses a quantitative approach with secondary data in the form of monthly financial reports for the period from January 2020 to December 2024 (60 observations). Collection effectiveness is measured using the Receivables Turnover Ratio (RTO), while the level of uncollectible receivables is proxied by the allowance for doubtful accounts ratio. The results of the study indicate that the effectiveness of accounts receivable collection has a negative and significant effect on the level of uncollectible accounts receivable. This indicates that the higher the accounts receivable turnover frequency, the lower the risk of uncollectible accounts receivable that the company must set aside.
The Influence of Religiosity and Obedience Pressure on the Intention to Commit Fraud in Sharia Financial Institutions in Gorontalo City Ajenk Dizca Lalahu; Niswatin; Surya Handrisusanto Ahmad
Majapahit Journal of Islamic Finance and Management Vol. 6 No. 2 (2026): Islamic Finance and Management
Publisher : Universitas KH. Abdul Chalim Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/mjifm.v6i2.971

Abstract

This study aims to determine the influence of the Religiosity variable and the Obedience Pressure variable on the Intention to Commit Fraud in Sharia Financial Institutions of Gorontalo City. The method used in this study is a quantitative method with primary data obtained from a questionnaire whose measurement uses the Likert scale. The sample collection process used a purposive sampling technique with a total sample of 42 respondents spread across four Islamic financial institutions in Gorontalo City, namely Bank Syariah Indonesia, Bank Muamalat Indonesia, AMITRA-FIF Group, and Pegadaian Syariah. The data analysis technique in this study uses multiple linear regression analysis operated through the SPSS program. Based on the results of the study, religiosity did not have a significant effect on the intention to commit fraud in Islamic financial institutions in Gorontalo City, while the pressure of obedience had a positive and significant effect. Simultaneously, religiosity and obedience pressure had a positive and significant effect on the intention to commit fraud, explained by an Adjusted R Square value of 35.3% while the other 64.7% was contributed by other variables outside the research model.
Co-Authors Ajenk Dizca Lalahu Iklima Putri Anggai Niswatin Ronald Soemitro Badu