Garuda - Garba Rujukan Digital

Operational Audit of the Company's Sales Function E-Commerce Diabeaproject Mulyana Machmud; S. Syamsuddin; Nur Lazimatul Hilma Sholehah; Parmin Ishak
Jurnal Economic Resource Vol. 4 No. 1 (2021): March-August
Publisher : Fakultas Ekonomi & Bisnis Universitas Muslim Indonesia

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The purpose of this study was to determine whether the operational activities implemented by the sales function at the Makassar Diabeaproject company were running effectively. This type of research is a case study—data obtained by conducting documentation and interviews. The data analysis technique was using descriptive analysis based on the audit findings. This study indicates that the sales function's implementation has run quite effectively because it carries out almost all sales function activities. However, there are still some weaknesses that the company has. defects in the form of the absence of criteria guidelines for giving promos or discounts to buyers and no proof of transactions for payments via bank transfer.

The Impact of Time Pressure, Audit Fees and Auditor Motivation on Audit Quality. Ishak, Parmin; Shalehah, Nur Lazimatul Hilma
Golden Ratio of Auditing Research Vol. 2 No. 1 (2022): July - January
Publisher : Manunggal Halim Jaya

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This study aimed to empirically investigate the effect of time constraints, audit fees, and auditor motivation on audit quality, either alone or concurrently. The census sampling approach was used to select a sample of 50 independent auditors who work at the Representative Office of the Financial and Development Supervisory Agency (BPKP) in South Sulawesi Province. The data collection instrument was a questionnaire submitted directly to the auditor by the researcher. Multiple regression analysis with the SPSS program was employed as the analytical method in this investigation. Primary and secondary data sources are used in the research. Primary data were gathered through a questionnaire administered by the researcher to the respondents. Secondary data was gleaned from documents pertinent to the subject of the study. This technique was used since there are multiple independent variables. According to the findings of this study, time constraints and auditor motivation have a favorable and significant effect on audit quality. In comparison, audit fees have a significant detrimental impact on audit quality. The findings of this study serve as a guide and motivator for BPKP Auditors as they conduct audits of all government agencies, ensuring that the final reports are of the highest quality. Additionally, researchers can use the findings of this study to contribute insight and serve as a source of reference and information for future research.

Pendampingan Pengelolaan UMKM Desa Batu Hijau dalam Upaya Peningkatan Mutu dan Promosi Produk Mustafa, Muhammad Sabir; Ishak, Parmin; Musafir, Musafir; Sholehah, Nur Lazimatul Hilma
Jurnal Pengabdian Masyarakat Borneo Vol 8, No 2 (2024)
Publisher : Universitas Borneo Tarakan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35334/jpmb.v8i2.4987

Desa Batu Hijau memiliki hasil laut berupa Cumi yang sangat melimpah dan telah dikembangkan menjadi suatu produk olahan cumi yakni Sambal Cumi dan Kripik Cumi oleh Karang Taruna yang terbagi ke dalam 6 kelompok UMKM Desa Batu Hijau. Namun, hasil produksi makanan cumi tersebut masih kurang maksimal karena kurangnya pemahaman kelompok UMKM terhadap pengelolaan dan pengembangan usaha serta tidak adanya legalitas usaha yang dimiliki, membuat hasil produksi kelompok UMKM tersebut harus vakum sejak tahun 2020. Oleh karena itu kelompok UMKM perlu untuk meningkatkan pemahamannya dalam digital, pembuatan merek dan legalitas pemasaran. Berdasarkan hal tersebut maka penting untuk dilakukan pelatihan dan pendampingan kelompok kepada UMKM Desa Batu Hijau agar dapat Kembali ke pasar dan memiliki brand serta legalitas untuk bersaing di pasar modern maupun platform e-commerce yang ada saat ini. Pelatihan dan Pendampingan digital marketing, branding, dan legalitas usaha bertujuan untuk memberikan pengetahuan dan keterampilan bagi kelompok UMKM agar dapat memperkuat kelangsungan usaha dan memaksimalkan potensi desa. Hasil evaluasi dari kegiatan pengabdian ini sangat bermanfaat untuk meningkatkan pengetahuan dan keanggotaan kelompok UMKM dalam pembuatan email, media sosial bisnis, website, pembuatan merek, label, iklan gambar dan pendaftaran legalitas usaha (NIB dan PIRT). Â Kata Kunci : produk olahan cumi, digital marketing, branding, legalitas usaha

Personal Data Protection Policies and Their Impact on Victims of Cybercrime Ibrahim, Vicky; Hasan, Yeti; Ishak, Parmin
Jurnal Ilmu Hukum Kyadiren Vol 6 No 2 (2025): Jurnal Ilmu Hukum Kyadiren
Publisher : PPPM, Sekolah Tinggi Ilmu Hukum (STIH) Biak-Papua

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46924/jihk.v6i2.225

This study aims to analyze personal data protection policies in Indonesia and their impact on cybercrime victims, with a specific focus on their implementation in Gorontalo Province. In the digital era, personal data has become a valuable asset but remains highly susceptible to various forms of misuse. Law No. 27 of 2022 on Personal Data Protection was enacted to safeguard individual privacy rights. However, its implementation continues to face challenges, including low digital literacy, insufficient infrastructure, and weaknesses in law enforcement. The study also highlights the significant effects of cybercrime on victims, such as financial losses, psychological trauma, and substantial social consequences. Addressing these issues requires a comprehensive approach and enhanced international cooperation. This research recommends improving digital literacy, strengthening technological infrastructure, and formulating more specific local regulations in Gorontalo to enhance personal data protection.

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

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 Independensi Auditor, Emotional Intelligence, Spiritual Intelligence Terhadap Perilaku Etis Auditor dan Kinerja Auditor Parmin Ishak
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.v1i1.176

Penelitian ini bertujuan untuk mengukur pengaruh langsung dan pengaruh tidak langsung perilaku etis auditor dan kinerja auditor ditinjau dari independensi auditor, emotional intelligence, dan spiritual intelligence pada Inspektorat dan BPKP Provinsi Gorontalo. Teknik pengambilan sampel dalam penelitian ini menggunakan metode Sampling total dan ditentukan sampel sebanyak 107 auditor. alat analisis yang digunakan adalah IBM SPSS V24. Data dikumpulkan melalui kuesioner yang disebarkan secara langsung kepada kepada responden. Hasil penelitian ini menemukan bahwa Secara parsial ditemukan bahwa variabel independensi auditor dan Emotional Intelligence berpengaruh secara signifikan terhadaap perilaku etis auditor, namun variabel spritual intelligence tidak memberikan pengaruh yang signiifkan terhadap perilaku etis auditor dan pengaruhnya pun negatif. variabel independensi auditor dan Emotional Intelligence tidak berpengaruh secara signifikan terhadap kinerja auditor. Sedangkanv ariabel spritual intelligence dan perilaku etis auditor yang memberikan pengaruh yang signifikan terhadap kinerja auditor.

Strategi Pemerintah Daerah Dalam Mengoptimalkan Kinerja Pegawai Melalui Budaya Kerja Dan Teknologi Untuk Mencapai Pembangunan Berkelanjutan Hasan, Haris; Samiu, La Diu; Ishak, Parmin
Journal of Technopreneurship on Economics and Business Review Vol. 6 No. 2 (2025)
Publisher : Fakultas Ekonomi, Universitas Ichsan Gorontalo

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Tujuan dari penelitian ini adalah untuk mengkaji pendekatan yang diterapkan pemerintah daerah dalam menyeimbangkan budaya kerja dan pemanfaatan teknologi, demi meningkatkan kinerja pegawai serta berperan dalam mewujudkan pembangunan berkelanjutan. Seluruh pegawai di pemerintah daerah Kabupaten Pohuwato menjadi populasi dalam penelitian ini, sementara pemilihan sampel dilakukan dengan metode purposive sampling. Dalam analisis data, penelitian ini menggunakan teknik path analysis, yang diproses dengan software SPSS versi 25. Hasil penelitian menunjukkan bahwa budaya kerja dan teknologi memiliki dampak terhadap kinerja pegawai. Namun, secara tidak langsung, budaya kerja melalui kinerja pegawai tidak memberikan pengaruh yang signifikan terhadap pencapaian pembangunan berkelanjutan. Meski begitu, teknologi dan kinerja pegawai berkontribusi secara signifikan terhadap pembangunan berkelanjutan, baik dalam hubungan langsung maupun melalui efek tidak langsung

Personal Data Protection Policies and Their Impact on Victims of Cybercrime Ibrahim, Vicky; Hasan, Yeti; Ishak, Parmin
Jurnal Ilmu Hukum Kyadiren Vol 6 No 2 (2025): Jurnal Ilmu Hukum Kyadiren
Publisher : PPPM, Sekolah Tinggi Ilmu Hukum (STIH) Biak-Papua

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46924/jihk.v6i2.225

This study aims to analyze personal data protection policies in Indonesia and their impact on cybercrime victims, with a specific focus on their implementation in Gorontalo Province. In the digital era, personal data has become a valuable asset but remains highly susceptible to various forms of misuse. Law No. 27 of 2022 on Personal Data Protection was enacted to safeguard individual privacy rights. However, its implementation continues to face challenges, including low digital literacy, insufficient infrastructure, and weaknesses in law enforcement. The study also highlights the significant effects of cybercrime on victims, such as financial losses, psychological trauma, and substantial social consequences. Addressing these issues requires a comprehensive approach and enhanced international cooperation. This research recommends improving digital literacy, strengthening technological infrastructure, and formulating more specific local regulations in Gorontalo to enhance personal data protection.

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.

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