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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) Journal of Law, Society, and Islamic Civilization QISTINA: Jurnal Multidisiplin Indonesia Journal of Accounting Management Business and International Research Constitution Journal JER Atestasi : Jurnal Ilmiah Akuntansi

Nur Lazimatul Hilma Sholehah

Universitas Ichsan Gorontalo

Author-ID : 1080839

Religion Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Nursing Social Sciences Other

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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

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.

Pengaruh Opportunistic Behaviour dan Love of Money Perangkat Desa Terhadap Pengelolaan Keuangan Desa dan Dampaknya Terhadap Kesejahteraan Masyarakat Sholehah, Nur Lazimatul Hilma; Ishak, Parmin
Gorontalo Accounting Journal Volume 5 Nomor 1 April 2022
Publisher : Universitas Gorontalo

The study was conducted to learn of the immediate and indirect relationships of qualistic practices and the love of money towards the management of village finances and the impact on the public welfare of the wonosari district. The study USES a quantitative method. The methods of data collection used in the study are carried out through field observation, disseminating questionnaires, interviews, documentation and literature studies. As for the population in this research is an entire kit of villages in the boalemo district with a sampling withdrawal using sampling clusters. The data analysis technique used in the research is a path analysis technique with the help of version 24 of SPSS software. The results of the study indicate that (1) qualistic traits negatively and significantly affect the village's financial management, (2) love of money makes no significant difference to the village's financial management, (3) provocistic practices indirectly affect both the positive and significant well-being of the village through village financial management, (4) love of money indirectly affects the welfare of the village by managing the village's finances, (5) village finance management has a positive and significant impact on village fund management.

Implementasi Model Pentahelix Dalam Pengembangan UMKM Dimasa Pandemi Covid-19 Ishak, Parmin; Sholehah, Nur Lazimatul Hilma
Gorontalo Accounting Journal Volume 4 Nomor 2 October 2021
Publisher : Universitas Gorontalo

This study aims to determine the extent of the implementation of the pentahelix model in the development of SMEs during the COVID-19 pandemic in Wonosari District.Datawas collected through interviews, documentation and literature study. The results of this study indicate that the development of SMEs in Wonosari District using the pentahelix model has involved five stakeholders, namely the government, academia, community, business and media. Although the five stakeholders have not been optimal in carrying out their respective roles. What is lacking in the pentahelix model is the coordination between stakeholders which is still conditional. This should be a concern for the government as the leading sector to coordinate all stakeholders. As well as the need for monitoring and evaluation from the government in carrying out the program. This paper is expected to contribute to the development of SMEs in the Wonosari sub-district.

Dampak Strategic Agility Bumdes Terhadap Keberhasilan Pengelolaan BUMDes Ditinjau Dari Absorptive Capacity dan Channel Richness Pengurus BUMDes Fitrianti, Fitrianti; Suleman, Nurjana; Sholehah, Nur Lazimatul Hilma
Gorontalo Accounting Journal Volume 6 Nomor 1 April 2023
Publisher : Universitas Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32662/gaj.v6i1.2442

This research is done to identify direct and indirect connections from absorptive filters and the richness channel toward the strategic objectives and their impact on the success of management of the bumdes in wonosari district. The study USES a quantitative method. The methods of data collection used in the study are carried out through field observation, disseminating questionnaires, interviews, documentation and literature studies. As for the population in this research is the entire bumdes county boalemo with a sampling withdrawal using sampling clusters. The data analysis technique used in the research is a path analysis technique with the help of version 24 of SPSS software. The results of this study indicate that (1) absorptive indicators affect negative and significant to the strategic features bumdes in wonosari district, (2) the richness channel has a positive influence on the strategic imports bumdes in wonosari district, (3) absorptive proximity has indirectly affected no significant positive impact on the success of bumdes' management through the strategic imports on the bumdes in wonosari district, (4) the richness channel has indirectly affected the management of bumdes through the strategic imports bumdes in wonosari district, (5) the strategic imports have a positive and significant impact on the management of the bumdes in wonosari district.

Evaluasi Hukum Pemerintahan Daerah Terhadap Implementasi Pajak Karbon Sebagai Instrumen Green Fiscal Policy: Legal Evaluation of Local Government on the Implementation of Carbon Tax as an Instrument of Green Fiscal Policy Ibrahim, Vicky; S. Hasan, Yeti; Sholehah, Nur Lazimatul Hilma
Constitution Journal Vol. 4 No. 2 (2025): Constitution Journal December 2025
Publisher : UIN Kiai Haji Ahmad Sidiq Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35719/constitution.v4i2.193

Carbon tax is a fiscal instrument designed to control carbon emissions while supporting sustainable development. However, its implementation at the regional level still faces problems of authority and institutional readiness that are not yet optimally integrated. This study aims to evaluate the legal framework, the authority of local governments, and institutional preparedness in the implementation of carbon tax as an instrument of green fiscal policy, with a specific focus on Gorontalo Province. The research method employed is normative legal research with a statutory approach, complemented by empirical data obtained through interviews with relevant agencies, namely the Regional Development Planning Agency (Bappeda), the Regional Revenue Agency (Bapenda), and the Environmental Agency (DLH). The findings indicate that the regulation of carbon tax under Law Number 7 of 2021 on the Harmonization of Tax Regulations remains centralized and does not provide attribution of authority to local governments. Institutional preparedness at the regional level is also limited, as no regulation or coordination mechanism integrates the functions of planning, collection, and supervision. In addition, the main challenges identified include the absence of regional regulations, potential socio-economic burdens, and the lack of a transparent fiscal governance mechanism. This study concludes that the success of carbon tax implementation as a green fiscal instrument requires strengthening of the legal framework, institutional capacity, and fiscal governance at the regional level. Abstrak Pajak karbon merupakan instrumen fiskal yang dirancang untuk mengendalikan emisi karbon sekaligus mendukung pembangunan berkelanjutan. Namun, pelaksanaannya di tingkat daerah masih menghadapi persoalan kewenangan dan kelembagaan yang belum terintegrasi secara optimal. Penelitian ini bertujuan mengevaluasi kerangka hukum, kewenangan pemerintah daerah, serta kesiapan kelembagaan dalam implementasi pajak karbon sebagai instrumen green fiscal policy, dengan fokus kajian di Provinsi Gorontalo. Metode penelitian yang digunakan adalah penelitian hukum normatif dengan pendekatan peraturan perundang-undangan, dilengkapi dengan data empiris melalui wawancara dengan instansi terkait, yaitu Bappeda, Bapenda, dan Dinas Lingkungan Hidup. Hasil penelitian menunjukkan bahwa pengaturan pajak karbon dalam Undang-Undang Nomor 7 Tahun 2021 tentang Harmonisasi Peraturan Perpajakan masih bersifat sentralistik dan tidak memberikan atribusi kewenangan kepada pemerintah daerah. Kesiapan kelembagaan di daerah juga terbatas karena belum ada regulasi maupun mekanisme koordinasi yang mengintegrasikan fungsi perencanaan, pemungutan, dan pengawasan. Selain itu, tantangan utama yang dihadapi mencakup keterbatasan regulasi daerah, potensi dampak sosial-ekonomi, serta belum adanya tata kelola fiskal yang transparan. Penelitian ini menyimpulkan bahwa keberhasilan implementasi pajak karbon sebagai instrumen fiskal hijau memerlukan penguatan aspek hukum, kelembagaan, dan tata kelola pada tingkat daerah.

MSMEs Go Green Pays Less: Efficiency Strategies to Minimize the Impact of Carbon Tax Thalib, Maryati Kadir; Lomagio, Afriana; Sholehah, Nur Lazimatul Hilma
Gorontalo Accounting Journal Volume 9 Issue 1 April 2026
Publisher : Universitas Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32662/gaj.v9i1.4595

This study examines the understanding, perceptions, readiness, and adaptation strategies of Micro, Small, and Medium Enterprises (MSMEs) in Gorontalo, Indonesia, toward carbon tax policies. MSMEs remain highly dependent on fossil-based energy, while their knowledge and capacity to adapt to environmental fiscal instruments are still limited. This study employed a descriptive qualitative approach using in-depth interviews with purposively selected food-sector MSMEs, supported by policy documents, official reports, and relevant literature. Data were analyzed through thematic analysis focusing on understanding, readiness, perceptions, challenges, and adaptation strategies. The findings indicate that most MSMEs have limited knowledge of carbon tax mechanisms and generally perceive the policy as an additional financial burden. Although negative perceptions and uncertainty are common, some business actors emphasize the importance of fairness and transparency in policy implementation. Only a small proportion of MSMEs demonstrate readiness to adapt when supported by government incentives, green technologies, and technical assistance. Key challenges include limited technical knowledge, financial constraints, restricted access to environmentally friendly technology, and regulatory complexity. Existing adaptation efforts are mainly limited to energy-saving practices and reducing plastic packaging. The study concludes that successful carbon tax implementation among MSMEs requires inclusive government support to facilitate a fair and sustainable transition toward a green economy.

Restorative Justice Berbasis Kearifan Lokal dalam Penyelesaian Tindak Pidana Ringan di Era Digital Hasan, Yeti S.; Mooduto, Sarlis; Sholehah, Nur Lazimatul Hilma
Journal of Law, Society, and Islamic Civilization Vol 13, No 2: Oktober 2025
Publisher : Universitas Sebelas Maret

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20961/jolsic.v13i2.108339

Restorative justice (RJ) has emerged as an alternative approach within the criminal justice system, particularly in resolving minor offenses. In Indonesia, RJ practices are closely intertwined with local wisdom that emphasizes consensus, reconciliation, and the restoration of social harmony. However, the digital era presents new challenges, as information technology not only accelerates case resolution but also raises issues of unequal access to justice. This study aims to analyze the practice of restorative justice, grounded in local wisdom, for handling minor criminal offenses and to examine its relevance within the context of legal digitalization in Indonesia. The research employed a qualitative method with a juridical-empirical approach, involving literature review, analysis of statutory regulations, and interviews with law enforcement officials and traditional leaders in Gorontalo. The findings reveal that local wisdom provides social legitimacy for RJ practices, thereby strengthening public acceptance of out-of-court settlements. Furthermore, legal digitalization, through e-justice and e-documentation systems, offers opportunities to expand access and transparency, although it still faces challenges related to infrastructure and digital literacy. This study underscores that integrating local wisdom with digital innovation is a strategic step to optimize the implementation of restorative justice in Indonesia. Therefore, it is crucial to formulate a digital legal framework that is adaptive to local values to promote substantive justice.

Co-Authors Fitrianti Fitrianti, Fitrianti Hasan, Yeti S. Ibrahim, Rizkyanto Ibrahim, Vicky Lomagio, Afriana Maryati Kadir Thalib Mooduto, Sarlis Muhammad Sabir Mustafa Mulyana Machmud Muslim Muslim Ngabito, Dewi Nur Rahmi Nurwijayanti Parmin Ishak Rahim, Syamsuri S. Hasan, Yeti S. Syamsuddin Salsabila, Unik Hanifah Siwin Mohamad Suleman, Nurjana Syamsuri Rahim Yundari, Yundari

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