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MSME Governance and Digitalization Model in Lauwonu Village Sri Indriyani Rahman; Sahmin Noholo; Yustina Hiola
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.v6i2.1108

This study aims to analyze business governance practices and the use of digital technology in MSMEs in Lauwonu Village, Tilango District, Gorontalo Regency, and to develop a digital-based governance model relevant to MSMEs. The study used a qualitative approach with the Participatory Action Learning System (PALS) method developed by Mayouk in 2000. Data collection techniques were carried out through observation, interviews, documentation, and mentoring of six MSMEs in Lauwonu Village. Data analysis was carried out through data reduction, data presentation, and drawing conclusions/verification using triangulation of sources and techniques to maintain data validity. The results of the study indicate that MSME governance in Lauwonu Village is still not running optimally. Most MSMEs have not recorded and reported their finances routinely and systematically. Financial management is still carried out simply and some business actors still mix personal and business finances. The use of digital technology is also still limited, although some MSMEs have used Microsoft Excel and the Buku Kas application. Through mentoring activities, MSMEs began to understand the importance of financial recording and the use of digital technology in business management.

The Effect of Operating Costs on Net Profit in Automotive Sector Companies Listed on the Indonesia Stock Exchange in the 2021-2024 Period Virna Bahu; Sahmin Noholo; Siti Pratiwi Husain
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.v6i2.1156

This study examines the effect of operating costs on net profit in automotive sector companies listed on the Indonesia Stock Exchange (IDX) during 2021–2024. A quantitative approach with simple linear regression analysis was applied. The sample consists of 11 companies selected through purposive sampling, resulting in 44 firm-year observations. Secondary data were collected from audited annual financial reports published on the IDX.The results show that operating costs have a positive and significant effect on net profit, with a t-value of 34.033 > t-table 2.018 and a significance value of 0.000 < 0.05. The adjusted R² value of 0.821 indicates that 82.1% of the variation in net profit can be explained by operating costs. All classical assumption tests were satisfied, confirming the validity of the regression model.The findings suggest that operating costs, when managed efficiently, contribute to net profit growth in the automotive sector. This study provides empirical evidence for managers and investors regarding cost management strategies.

MSME Governance and Digitalization Model in Lauwonu Village Sri Indriyani Rahman; Sahmin Noholo; Yustina Hiola
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.v6i2.1108

This study aims to analyze business governance practices and the use of digital technology in MSMEs in Lauwonu Village, Tilango District, Gorontalo Regency, and to develop a digital-based governance model relevant to MSMEs. The study used a qualitative approach with the Participatory Action Learning System (PALS) method developed by Mayouk in 2000. Data collection techniques were carried out through observation, interviews, documentation, and mentoring of six MSMEs in Lauwonu Village. Data analysis was carried out through data reduction, data presentation, and drawing conclusions/verification using triangulation of sources and techniques to maintain data validity. The results of the study indicate that MSME governance in Lauwonu Village is still not running optimally. Most MSMEs have not recorded and reported their finances routinely and systematically. Financial management is still carried out simply and some business actors still mix personal and business finances. The use of digital technology is also still limited, although some MSMEs have used Microsoft Excel and the Buku Kas application. Through mentoring activities, MSMEs began to understand the importance of financial recording and the use of digital technology in business management.

The Effect of Operating Costs on Net Profit in Automotive Sector Companies Listed on the Indonesia Stock Exchange in the 2021-2024 Period Virna Bahu; Sahmin Noholo; Siti Pratiwi Husain
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.v6i2.1156

This study examines the effect of operating costs on net profit in automotive sector companies listed on the Indonesia Stock Exchange (IDX) during 2021–2024. A quantitative approach with simple linear regression analysis was applied. The sample consists of 11 companies selected through purposive sampling, resulting in 44 firm-year observations. Secondary data were collected from audited annual financial reports published on the IDX.The results show that operating costs have a positive and significant effect on net profit, with a t-value of 34.033 > t-table 2.018 and a significance value of 0.000 < 0.05. The adjusted R² value of 0.821 indicates that 82.1% of the variation in net profit can be explained by operating costs. All classical assumption tests were satisfied, confirming the validity of the regression model.The findings suggest that operating costs, when managed efficiently, contribute to net profit growth in the automotive sector. This study provides empirical evidence for managers and investors regarding cost management strategies.

The Effect of Village Officials’ Competence and Educational Level on Accountability in the Management of Village Funds Sri Pebriani Mopatu; Sahmin Noholo; Nilawaty Yusuf
Advances: Jurnal Ekonomi & Bisnis Vol. 4 No. 3 (2026): May - June
Publisher : Yayasan Pendidikan Bukhari Dwi Muslim

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60079/ajeb.v4i3.869

Purpose: This study examines the effects of village officials’ competence and formal educational level on the accountability of village fund management in Tibawa Subdistrict, Gorontalo Regency. Research Method: This study employed a quantitative approach with a causal design. Data were collected through questionnaires distributed to 96 village officials directly involved in village fund management across 16 villages in Tibawa Subdistrict. Respondents were selected using purposive sampling based on their roles in planning, implementation, administration, reporting, and supervision of village funds. Data were analyzed using SPSS through validity and reliability tests, classical assumption tests, multiple linear regression, t-tests, F-tests, and coefficient of determination analysis. Results and Discussion: The findings reveal that village officials’ competence and formal educational level each have a positive and significant effect on the accountability of village fund management. Simultaneously, both variables significantly influence accountability, with the model explaining 72.9% of the variation in accountability. Implications: Strengthening technical competence and improving educational capacity are essential to enhance accountable village financial governance. Originality: This study extends Agency Theory by empirically demonstrating the simultaneous role of competence and formal educational level in reducing agency problems and strengthening accountability in village fund management.

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