Article Per Year (5 Year)
p-Index From 2020 - 2025
2.723
P-Index
This Author published in this journals
All Journal Jurnal Akuntansi dan Perpajakan Publik (Jurnal Ilmu Administrasi) JMBI UNSRAT (Jurnal Ilmiah Manajemen Bisnis dan Inovasi Universitas Sam Ratulangi) Gorontalo Accounting Journal JOURNAL OF APPLIED MANAGERIAL ACCOUNTING Jurnal Pengabdian Masyarakat Borneo Jurnal Ekonomi dan Manajemen Journal of Technopreneurship on Economics and Business Review (JTEBR) QISTINA: Jurnal Multidisiplin Indonesia Journal of Management Accounting Business and International Research JER Atestasi : Jurnal Ilmiah Akuntansi
Nur Lazimatul Hilma Sholehah
Universitas Ichsan Gorontalo
Religion Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Nursing Social Sciences Other

Published : 14 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 14 Documents
Search

 1   2 
Exploration of the Readiness of Indonesian MSMEs in Facing Digital Taxes and Their Implications for Tax Justice Suleman, Nurjana; Ngabito, Dewi; Sholehah, Nur Lazimatul Hilma
Jurnal Akuntansi dan Perpajakan Vol. 10 No. 2 (2024): September 2024
Publisher : University of Merdeka Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26905/ap.v10i2.14746

Abstract

The Indonesian government has adopted a digital tax policy in response to accelerating digital transformation aimed at increasing state revenue from digital economy transactions. However, this policy also brings new challenges for micro, small, and medium enterprises (MSMEs), which are the pillars of Indonesia's economy. This study examines the readiness of MSMEs in Indonesia to face digital taxation challenges and analyzes their impact on the perception of tax justice. This study uses a quantitative method with data collection through questionnaires. The population studied is MSMEs that use digital platforms in Gorontalo. Samples were selected using the purposive sampling method. The data analysis technique is a structural equation model (SEM) with Smart PLS 3.0 software. The study results show that understanding digital taxes and tax technology infrastructure positively affects digital tax compliance. In addition, understanding digital taxes also positively impacts the perception of digital taxes. However, tax technology infrastructure and digital tax compliance do not positively influence tax perception. The influence of understanding digital taxes and tax technology infrastructure on digital tax perceptions is largely mediated by digital tax compliance. Technology adaptation moderates the relationship between digital tax understanding and tax technology infrastructure to the perception of tax justice. However, the effect of technology adaptation moderation on the relationship between digital tax understanding and tax technology infrastructure and the perception of tax justice is insignificant.
Implications of Financial Literacy, Illusion of Control and Overconfidence through Emotional Maturity towards People's Investment Decisions during a Pandemic Ishak, Parmin; Sholehah, Nur Lazimatul Hilma
Journal Of Accounting Management Business And International Research Vol 2, No 1 (2023): April 2023
Publisher : CV. Rayyan Dwi Bharata

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57235/jambuair.v2i1.131

Abstract

This study aims to: (1) Find out how much influence financial literacy has on people's emotional maturity during a pandemic; (2) Knowing how much influence the illusion of control has on people's emotional maturity during the pandemic; (3) Knowing how much influence overconfidence has on people's emotional maturity during the pandemic; (4) Knowing how much financial literacy directly and indirectly affects people's investment decisions during the pandemic; (5) Knowing how much influence the illusion of control has directly and indirectly on people's investment decisions during the pandemic; (6) Knowing how much influence overconfidence directly and indirectly has on people's investment decisions during the pandemic; (7) Knowing how much emotional maturity affects people's investment decisions during the pandemic. This type of research is quantitative research. The object of this study is people in Tilamuta District who are involved in investment. The sampling technique in this study used the cluster sampling method. Data collection was carried out through a survey method using a questionnaire that was distributed directly to people in mohungo village who were involved in investment activities. The results of this study show that (1) Financial literacy has an insignificant negative effect on emotional maturity in the mohungo village community of Tilamuta District, (2) Illusion of control has an insignificant positive effect on emotional maturity in the mohungo village community of Tilamuta District, (3) Overconfidence has an insignificant positive effect on emotional maturity in the mohungo village community of Tilamuta District, (4) Financial literacy indirectly affects the community of Mohungo village, Tilamuta District, (4) Financial literacy indirectly affects  positive and significant towards investment decisions through emotional maturity in the people of mohungo village, Tilamuta District, (5) Illusion of control indirectly has an insignificant negative effect on investment decisions through the emotional maturity of the community in mohungo village, Tilamuta District, (6) Overconfidence indirectly has a negative and significant effect on investment decisions through the emotional maturity of the community in mohungo village, Tilamuta District, (7) Emotional maturity has a negative and significant effect on investment decisions in the mohungo village community of Tilamuta District.  With mandatory outputs in the form of accredited national journals
Pengaruh Pengendalian Internal, Moralitas Individu dan Personal Culture Terhadap Kecurangan Akuntansi Nur Lazimatul Hilma Sholehah; Syamsuri Rahim; Muslim Muslim
Atestasi : Jurnal Ilmiah Akuntansi Vol. 1 No. 1 (2018): September
Publisher : Pusat Penerbitan dan Publikasi Ilmiah, FEB, Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57178/atestasi.v1i1.58

Abstract

This research is a quantitative study to examine the effect of internal control, personal culture morality on accounting fraud. The object of this research is the Gorontalo Province Regional Organization (OPD). Sampling using purposive sampling method through survey method. The results of this study indicate that Internal Control has a negative and significant effect on accounting fraud. Individual morality has no significant negative effect on accounting fraud. Personal Culture has no significant positive effect on accounting fraud.
Women's Empowerment Strategy Towards Gender Equality as an Effort to Encourage The Success of The SDGs in The 3T Region Ngabito, Dewi; Ibrahim, Rizkyanto; Sholehah, Nur Lazimatul Hilma
Publik : (Jurnal Ilmu Administrasi) Vol 14, No 1 (2025): June 2025
Publisher : Universitas Muhammadiyah Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31314/pjia.14.1.%p.2025

Abstract

Sustainable development in 3T (Disadvantaged, Frontier, Outermost) areas faces multidimensional challenges in realising gender equality. Conceptually, women's empowerment in disadvantaged areas requires a holistic approach that considers geographical, cultural, and structural aspects. In the policy context, various empowerment programmes so far still face obstacles in terms of effectiveness and sustainability. This study aims to analyze women's empowerment strategies in achieving gender equality as an effort to support the success of the Sustainable Development Goals (SDGs) in the 3T region. The urgency of this research stems from the fact that women in the 3T region face more complex challenges than those in other regions, including limited access to education, health services, and economic opportunities, which hinder the achievement of gender equality and sustainable development. This study employs a qualitative research method, specifically a case study approach, in North Gorontalo Regency, one of Indonesia's 3T regions. Data collection in this study was carried out through in-depth interviews, observation and document analysis. The results of this study show that inclusive and tailored women's empowerment strategies to local challenges can increase women's access to education, health and economic opportunities and strengthen their participation in decision-making. In addition, the use of digital technology has great potential in accelerating the empowerment process, although there are still infrastructure constraints. A more targeted and sustainable empowerment strategy is needed to promote gender equality and accelerate the achievement of the SDGs in the 3T region.
Co-Authors Ibrahim, Rizkyanto Muhammad Sabir Mustafa Mulyana Machmud Musafir, Musafir Muslim Muslim Ngabito, Dewi Nur Rahmi Parmin Ishak Rahim, Syamsuri S. Syamsuddin Salsabila, Unik Hanifah Siwin Mohamad Suleman, Nurjana Syamsuri Rahim Yundari, Yundari