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All Journal JRAK: Jurnal Riset Akuntansi dan Komputerisasi Akuntansi Jurnal Dimensi Gorontalo Accounting Journal Jurnal Ilmiah Akuntansi dan Bisnis Jurnal Ilmiah Akuntansi Kesatuan Insan Cita Jurnal Pengabdian Kepada Masyarakat JSAP : Journal Syariah and Accounting Public International Journal of Education, Social Studies, And Management (IJESSM) Bussman Journal : Indonesian Journal of Business and Management Jurnal Ekonomika Dan Bisnis Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Basic and Applied Accounting Research Journal
Abdullah, Julie
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Agriculture, Biological Sciences & Forestry Arts Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Public Health Social Sciences Other

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ANALISIS RASIO KEUANGAN BANK UMUM YANG TERDAFTAR DI BURSA EFEK INDONESIA Botutihe, Syamsurizal; Lamuda, Ilyas; Hasanuddin, Hasanuddin; Abdullah, Julie
JSAP : Journal Syariah and Accounting Public Vol 6, No 1 (2023): Juli 2023
Publisher : Program Studi Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31314/jsap.6.1.31-47.2023

Abstract

This study aims to analyze the financial ratios of commercial banks listed on the Indonesia Stock Exchange. The analytical method used is financial ratios consisting of profitability ratios, liquidity ratios, company growth ratios, capital structure ratios and company value ratios. The results of the study show that the average profitability ratio of the commercial banks studied cannot be said to meet the standards. Furthermore, the average liquidity ratio of the bank under study does not meet the standard ratio. For the company's growth ratio, only Bank Mandiri in 2021 meets the standards. The results of the ratio of the capital structure of the banking companies of all the banks studied on average met banking standards and lastly for the ratio of company values of all the banks studied, on average they met the standard ratio.
Efektivitas Belanja Barang Dan Jasa Pada Kantor Kecamatan Tapa Kabupaten Bone Bolango Umar, Reply Jusuf; Abdullah, Julie; Hasan, Wahyudin
JSAP : Journal Syariah and Accounting Public Vol 6, No 1 (2023): Juli 2023
Publisher : Program Studi Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31314/jsap.6.1.1-8.2023

Abstract

This study aims to determine and analyze the effectiveness of the budget for goods and services in the Tapa District Office, Bone Bolango Regency. This study uses the method of analysis of the effectiveness ratio. The data collection method used in this research is by means of documentation, interviews and observation.The results of this study indicate that the level or criteria for the effectiveness of the goods and services budget at the Tapa District Office, Bone Bolango Regency from 2018-2021 are classified as effective criteria. In 2018 the effectiveness rate was 97.22% (Effective). Then in the following year 2019, the level of effectiveness increased to 98.79% (Effective). Furthermore, 2020 is the year with the lowest level of effectiveness during the 2018-2021 period with an effectiveness rate of 93.31% but is still classified as Effective. Furthermore, 2021 will be the year with the highest level of effectiveness during the 2018-2021 period, namely 99.66% (Effective).
ANALISIS AKTIVITAS KEUANGAN DAN PENGELOLAAN UTANG DALAM MENGUKUR KEMAMPUAN LABA PERUSAHAAN Abdullah, Yunita Damayanti; Lamuda, Ilyas; Abdullah, Julie; Karundeng, Deby R.
JSAP : Journal Syariah and Accounting Public Vol 6, No 1 (2023): Juli 2023
Publisher : Program Studi Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31314/jsap.6.1.9-19.2023

Abstract

The purpose of this study is to analyze financial activity and debt management in measuring the company's profit capability (studies in the hotel industry listed on the Indonesian Stock Exchange). The purposive sampling method was used for sampling with analytical techniques using financial performance ratios and multiple linear regression analysis to analyze the effect of the independent variables on the dependent variable. The results showed that financial activity had a positive and significant effect on earning capacity, debt management had a non-significant positive effect on earning capacity, and simultaneously financial activity and debt management had a positive effect on earning capacity in hotel companies listed on the Indonesia Stock Exchange.
THE INFLUENCE OF SUSTAINABILITY PERFORMANCE ON THE VALUE OF BANKING COMPANIES LISTED ON THE INDONESIA STOCK EXCHANGE Putra, Ari Kurniawan; Junus, Onong; Masiaga, Novaliastuti; Abdullah, Julie; Saprudin, Saprudin
Jurnal Ilmiah Manajemen, Ekonomi, & Akuntansi (MEA) Vol 9 No 2 (2025): Edisi Mei - Agustus 2025
Publisher : LPPM STIE Muhammadiah Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31955/mea.v9i2.5681

Abstract

In order to increase your company's value and entice investors, you must ensure that your sustainability performance is maintained by adhering to criteria for environmental performance, social performance, and governance performance. The impact of ESG performance indicators on a company's value is examined in this study using Tobin's q. This study takes a look at one banking firm that is listed on the Indonesia Stock Exchange. It uses a 5-year purposive selection technique. This study analyzed the data utilizing multiple regression analysis using a panel data strategy. Findings indicate that ESG (environmental, social, and governance) performance influences company value. The existing literature on the potential effects of ESG data on investment choices and the optimization of company value is expanded upon by this study. In order for investors to make well-informed choices on which companies to put their money into, this study emphasizes the importance of ESG performance in company operations.
An Analysis of Financial Distress in Village-Owned Enterprises (BUM Desa) in Gorontalo Regency Djou, Nurmat; Abdullah, Julie; Junus, Onong; Saprudin, Saprudin
International Journal Of Education, Social Studies, And Management (IJESSM) Vol. 5 No. 2 (2025): The International Journal of Education, Social Studies, and Management (IJESSM)
Publisher : LPPPIPublishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52121/ijessm.v5i2.776

Abstract

This study aims to analyze the financial distress conditions of Village-Owned Enterprises (BUM Desa) in Gorontalo Regency. This research uses a quantitative approach with descriptive data analysis techniques using the Springate S-Score model. Data collection was conducted through documentation methods, including stages such as collecting financial reports, performing financial ratio analyses, conducting financial distress analysis, and drawing research conclusions. The financial report data analyzed spans five years (2019–2023), constituting a time-series dataset. The results of the study indicate that, in general, BUM Desa in Gorontalo Regency are not experiencing financial distress. Of the six BUM Desa analyzed, three consistently demonstrated sound financial health over the five-year period, two exhibited fluctuations in financial performance but overall remained within the healthy category, and only one showed a low Springate score. However, this score was not sufficient to classify the enterprise as significantly distressed, as it continued to demonstrate ongoing business activities and adequate liquidity. Thus, it can be concluded that, overall, BUM Desa in Gorontalo Regency are in a financially healthy condition.
Regional Fiscal Health: An Evaluation of the Financial Performance of Gorontalo Regency Hasan, Wahyudin; Abd Mutalib, Susanti; Rahman, Zubaidah; Abdullah, Julie; Saprudin
Jurnal Ilmiah Akuntansi Kesatuan Vol. 13 No. 5 (2025): JIAKES Edisi Oktober 2025
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v13i5.3853

Abstract

Regional autonomy through fiscal decentralization is expected to strengthen local government capacity in managing resources independently. However, many regions remain highly dependent on central transfers, making the evaluation of fiscal performance crucial to measure independence, efficiency, and effectiveness in financial management. This study aims to evaluate the fiscal health of the Gorontalo Regency Government through an analysis of financial performance over the period 2018–2023. The research employs a descriptive quantitative approach, utilizing secondary data obtained from official government financial reports. The analysis is conducted using three key indicators: the financial independence ratio, the effectiveness ratio of locally-generated revenue, and the financial efficiency ratio. The findings reveal that the financial performance of Gorontalo Regency remains suboptimal. The financial independence ratio indicates a high level of dependence on central government transfers. The average effectiveness ratio of locally-generated revenue is 75.62%, which falls into the category of less effective, while the average financial efficiency ratio of 102.17% indicates inefficient budget utilization. These findings suggest the need for reforms in regional financial management to enhance fiscal independence, as well as the effectiveness and efficiency of budget implementation.
PERAN APARAT PENGAWAS INTERN PEMERINTAH (APIP) DALAM PENCEGAHAN PENYALAHGUNAAN PENGELOLAAN KEUANGAN DANA DESA KECAMATAN ATINGGOLA KABUPATEN GORONTALO UTARA Napu, Suciati; Abdullah, Julie; Saprudin, Saprudin; Masiaga, Novaliastuti
Bussman Journal : Indonesian Journal of Business and Management Vol. 5 No. 1 (2025): Bussman Journal | Januari - April 2025
Publisher : Gapenas Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53363/buss.v5i1.355

Abstract

This study aims to examine the role of the Government Internal Supervisory Apparatus (APIP) in preventing the misuse of village fund financial management in Atinggola District. The research employs a descriptive qualitative approach with purposive sampling techniques to obtain in-depth data. The data were analyzed using the interactive model of Miles and Huberman, which includes data collection, data reduction, data display, and conclusion drawing. The findings reveal that APIP's role in routine supervision, counseling and guidance, internal control, early detection, and capacity building significantly contributes to preventing the misuse of village fund management. The positive impacts include the prevention of potential misuse of village funds, increased compliance and understanding of village fund managers regarding regulations, prevention of state financial losses, enhanced community participation, and the realization of more accountable and transparent village governance
Pengaruh Penerapan Dimensi Value For Money Terhadap Akuntabilitas Publik Pada Dinas Kesehatan Kabupaten Pohuwato Abdullah, Julie
Gorontalo Accounting Journal Volume 1 Number 1 April 2018
Publisher : Universitas Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (307.118 KB) | DOI: 10.32662/gaj.v1i1.68

Abstract

This study aims to determine the effect of dimensional Value For Money to the public accountability at the Department of Health Pohuwato. As for the background of this study because of the negative phenomena that occur in the application of the dimensions of value for money that is stronger demands for accountability by the public on public institutions, both at central and local levels. Application of dimension value for money is very necessary both to manage and use resources owned by the organization as well as a form of public sector organizations to the public over the public resources entrusted to the organization.In addition, low-dimensional application value for money causes decreased levels of government accountability and increase the risk of investment and reduce the ability to compete with other public sector organizations were similar.
Hubungan Korelasional Antara Kompetensi Manajerial dan Sistem Kontrol Internal Terhadap Kinerja Keuangan Pemerintah Provinsi Gorontalo Junus, Onong; Abdullah, Julie
Gorontalo Accounting Journal Volume 1 Number 1 April 2018
Publisher : Universitas Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (404.153 KB) | DOI: 10.32662/gaj.v1i1.83

Abstract

This study aimed to analyze the correlation relationship between managerial competence and control systems to the financial performance of Gorontalo Provincial Government. A total of 648 employees of the finance department and samples taken as many as 247 respondents by formula Slovin. Data from the questionnaires were analyzed using Structural Equation Model using AMOS aid 18.The results found that the internal control system directly and not significant positive effect on financial performance. Means the internal control system has been implemented, but has not been able to achieve results that match the input, process, output, outcome, benefit and impact as an assessment of the organization's financial performance. Direct managerial competence dominant influence positive and significant impact on the financial performance of the organization. Means an employee-owned managerial competence are good and support the achievement of the work in the field of appropriate financial inputs, processes, outputs, outcomes, benefits and impact as well as the assessment of financial performance to the principles of management in the financial sector.
Tingkat Ketergantungan Keuangan Daerah Abdullah, Julie; Hasan, Wahyudin
Gorontalo Accounting Journal Volume 5 Nomor 2 October 2022
Publisher : Universitas Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32662/gaj.v5i2.2414

Abstract

The purpose of writing this article is to determine the level of regional financial dependence in the North Bolaang Mongondow Regency using the method of financial ratio analysis.  The results showed that over 5 years the government of North Bolaang Mongondow Regency relied heavily on transfer funds from external parties to finance regional expenditures with an average percentage of financial dependence of 93.29 percent.  This high percentage rate shows that the contribution of local original income to the total regional income of the North Bolaang Mongondow Regency is still minimal.
Co-Authors Abd Mutalib, Susanti Abdullah, Winarsih Abdullah, Yunita Damayanti Anggita Permata Yakup Antika, Ririn Biongan, Ahiar Botutihe, Syamsurizal Dahu, Marlina Ak. Djarangkala, Azwar Djou, Nurmat ernikawati, ernikawati Gani, Roydah Gude, Maksum Gusasi, Suwardi Harun, Nur Istiyan Hasan, Meryanti Hasan, Wahyudin Hasanuddin Hasanuddin Hilala, Abdul Muis Ishak, Sucindah Ismail Ibrahim Ismail, Nurwita Junus, Onong Karundeng, Deby Rita Kodai, Dince A Lamuda, Ilyas Masiaga, Novaliastuti Moh. Rolli Paramata Moonti, Roy Marthen Mustapa, Eka Sri Murni Napu, Suciati Novriansyah, Mohammad Arif Nuna, Muten Nurannisa Hippy, Mega Olfin Ishak Olii, Muhammad Umsini Putra Paramata, Yeni Pauweni, Lisna Pido, Rivaldo Putra, Ari Kurniawan Rahman, Olivia Anastasia Rahman, Zubaidah Rasid, Ayub Usman Runtukahu, Resita Olivya Saprudin Saprudin . Saprudin Saprudin, Saprudin Suaiba, Haidar Rizki Suyanto, Moh. Afan Umar, Reply Jusuf Uno, Rahmat Veronica Wongkar, Filly Yakup Yakup Yusup, Mercy