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<![CDATA[Pengaruh Pemahaman Investasi, Modal Minimal dan Persepsi Risiko terhadap Minat Investasi Mahasiswa di Pasar Modal (Studi Kasus pada Mahasiswa yang Terdaftar di Galeri Investasi Fakultas Ekonomi Universitas Negeri Gorontalo) ]]>
<![CDATA[Ikrar Afandi]]>;
<![CDATA[Niswatin Niswatin]]>;
<![CDATA[Sahmin Noholo]]>
<![CDATA[ Jurnal Mahasiswa Akuntansi Vol 1 No 4 (2023): JAMAK: Jurnal Mahasiswa Akuntansi ]]>
Publisher : <![CDATA[Program Studi S1 Akuntansi Jurusan Akuntansi, Fakultas Ekonomi Universitas Negeri Gorontalo ]]>
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<![CDATA[Penelitian ini bertujuan untuk mengetahui pengaruh pemahaman investasi, modal minimal dan persepsi risiko terhadap minat investasi mahasiswa baik secara parsial maupun simultan. Data yang digunakan adalah data primer yang diperoleh dengan menyebarkan kuesioner kepada mahasiswa aktif yang terdaftar di Galeri Bursa Efek Indonesia Universitas Negeri Gorontalo. Penarikan sampel dalam penelitian ini menggunakan rumus slovin sehingga jumlah sampel dalam penelitian ini berjumlah 67. Analisis data dalam penelitian ini menggunakan analisis Regresi Berganda. Hasil penelitian menunjukan 1) Pemahaman investasi berpengaruh terhadap minat investasi mahasiswa, 2) Modal minimal berpengaruh terhadap minat investasi mahasiswa, 3) Persepsi risiko tidak berpengaruh terhadap minat investasi mahasiswa, dan 4) Pemahaman investasi, modal minimal dan persepsi risiko secara simultan berpengaruh terhadap minat investasi mahasiswa.]]>
<![CDATA[Pengaruh Kompetensi ASN dan Pemanfaatan Sistem Informasi Akuntansi Terhadap Kualitas Laporan Keuangan Pada Kantor Badan Keuangan Provinsi Gorontalo ]]>
<![CDATA[Rizkam Syamsudin Bakari]]>;
<![CDATA[Sahmin Noholo]]>;
<![CDATA[Zulkifli Bokiu]]>
<![CDATA[ Economics and Digital Business Review Vol. 5 No. 1 (2024): Agustus - January ]]>
Publisher : <![CDATA[STIE Amkop Makassar ]]>
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DOI: 10.37531/ecotal.v5i1.900
<![CDATA[Penelitian ini bertujuan untuk mengetahui pengaruh kompetensi aparat dan sistem informasi akuntansi terhadap kualitas laporan keuangan pemerintah di Kantor Badan Keungan Provinsi Gorontalo secara parsial maupun simultan. Pendekatan dalam penelitian ini yakni kuantitatif dengan metode Teknik sampling yang digunakan dalam penelitian ini adalah non-probability sampling dengan teknik sampling purposive. Pengumpulan data dalam penelitian ini dilakukan dengan kuiaioner dengan jumlah sampel sebanyak 25 orang. Tehnik analisis data yang dilakukan dengan model regresi linier berganda dan menggunakan aplikasi software SPSS. Hasil Penelitan menunjukan bahwa (1) terdapat pengaruh yang signifikan antara Kompetensi Aparat terhadap Kualitas Laporan Keuangan. (2) tidak terdapat pengaruh yang signifikansi antara Sistem Informasi Akuntansi terhadap Kualitas Laporan Keuangan. (3) Terdapat pengaruh Kompetensi Aparat dan Sistem Informasi Akuntansi terhadap Kualitas Laporan Keuangan sebesar 60,6%. Hal ini menunjukkan bahwa Terdapat pengaruh Kompetensi Aparat dan Sistem Informasi Akuntansi terhadap Kualitas Laporan Keuangan sebesar 60,6%. Sedangkan sisanya 39,4% dipenggaruhi oleh variabel lain.]]>
<![CDATA[Penerapan Sistem Informasi Akuntansi Berbasis Android SIAPIK Pada Toko Kardi ]]>
<![CDATA[Devi Giman]]>;
<![CDATA[Ayu Rakhma Wuryandini]]>;
<![CDATA[Sahmin Noholo]]>
<![CDATA[ Economics and Digital Business Review Vol. 5 No. 1 (2024): Agustus - January ]]>
Publisher : <![CDATA[STIE Amkop Makassar ]]>
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DOI: 10.37531/ecotal.v5i1.1019
<![CDATA[This study aims to determine 1) Forms of accounting information systems in Kardi Stores, 2) Application of accounting information system based on android SI APIK at Kardi Store, and 3) Comparison of the old system and the new system at Toko Kardi. The data analysis used in this research is a descriptive qualitative approach. By using primary data sources and secondary data sources. The data collection method in this study was carried out by means of observation, interviews, and documentation. The results showed that: (1) Accounting records or accounting practices at Toko Kardi are not system-based or still in the use of simple and undetailed records, so that the profit or turnover obtained at the store cannot be accurately ascertained, it can only be estimated more or less. (2) The application of the SI APIK android-based accounting application can help Toko Kardi in processing transactions automatically into financial information in the form of accurate financial reports according to SAK EMKM. (3) The manual system is considered less effective because not all transactions can be recorded directly, there is potential for fraud, security and data inaccuracies. In the new system, information can be more easily accessed and understood because the output of financial reports is already available. Then there is a database within the program where all monetary transaction records can be stored safely for future reference. Users from the micro, small and medium enterprise sector can easily access historical records from any location at any time]]>
<![CDATA[Pengungkapan Biaya Lingkungan dalam mendorong Green Economy di Wisata Pantai Botutonuo ]]>
<![CDATA[Nurmillah N Ali]]>;
<![CDATA[Sahmin Noholo]]>;
<![CDATA[Siti Pratiwi Husain]]>
<![CDATA[ Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 6 No. 5 (2024): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah ]]>
Publisher : <![CDATA[Intitut Agama Islam Nasional Laa Roiba Bogor ]]>
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DOI: 10.47467/alkharaj.v6i5.1725
<![CDATA[This research aims to reveal the environmental costs of Botutonuo Beach tourism in encouraging the Green Economy. This research method uses a qualitative descriptive method with a field study approach, where the researcher is the key instrument, the data collection technique is carried out by triangulation (combination), the data source in this research uses primary and secondary data. The informants for this research are Botutonuo Beach Tourism Managers and the Community . The research results show that the presentation of environmental costs in Botutonuo beach tourism is presented together with other costs which are recorded in the profit and loss financial report. Where the presentation of environmental costs arising from waste management activities is then disclosed in the operational report, this disclosure is useful for knowing the transactions that will be incurred. By business owners so that they can encourage the Green Economy in tourism.]]>
<![CDATA[PERILAKU PENGUSAHA MIKRO BETAWI PERANTAUAN TERHADAP COST REDUCTION ]]>
<![CDATA[Niswatin Niswatin]]>;
<![CDATA[Sahmin Noholo]]>;
<![CDATA[Hartati Tuli]]>;
<![CDATA[Ayu R Wuryandini]]>
<![CDATA[ Jurnal Akuntansi Multiparadigma Vol 8, No 3 (2017): Jurnal Akuntansi Multiparadigma ]]>
Publisher : <![CDATA[Universitas Brawijaya ]]>
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DOI: 10.18202/jamal.2017.12.7064
<![CDATA[Abstrak: Perilaku Pengusaha Mikro Betawi Perantauan terhadap Cost Reduction. Penelitian ini mencoba mengungkap makna cost reduction dalam perspektif pengusaha mikro Betawi perantauan. Fenomenologi digunakan sebagai metode dalam penelitian ini. Penelitian ini menemukan bahwa pengusaha mikro Betawi perantauan memaknai cost reduction sebagai cara menghemat biaya untuk menghasilkan produk. Mereka berupaya menjaga keberlangsungan usaha dengan mempertimbangkan aspek pelanggan. Selain itu, eksistensi usaha juga dilakukan dengan menjunjung tinggi nilai kebudayaan Betawi, Gorontalo, dan agama Islam. Hal ini ditemukan ketika mereka meyakini bahwa tidak semua konten pengeluaran dapat diartikan sebagai biaya yang harus dihindarkan atau dilakukan efisiensi. Abstract: The behavior of the Overseas Betawi Micro Entrepreneur to Cost Reduction. This research tried to reveal the meaning of cost reduction in the perspective of Betawi overseas micro entrepreneurs. Phenomenology was used as a method in this study. This research found that Betawi micro entrepreneurs perceive cost reduction as a cost-saving way to produce the product. They strive to maintain business continuity by considering the customer aspect. In addition, the existence of business is also done by upholding the value of Betawi culture, Gorontalo, and Islam religion. This has been found when they believe that not all expenditure content can be interpreted as cost-avoided or efficiency.]]>
<![CDATA[Penerapan Green Accounting pada Wisata Pantai Kurenai dalam Upaya Mengatasi Permasalahan Lingkungan ]]>
<![CDATA[Hasan Abdullah Kilo]]>;
<![CDATA[Sahmin Noholo]]>;
<![CDATA[Muzdalifah]]>
<![CDATA[ Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 6 No. 7 (2024): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah ]]>
Publisher : <![CDATA[Intitut Agama Islam Nasional Laa Roiba Bogor ]]>
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DOI: 10.47467/alkharaj.v6i7.2171
<![CDATA[This research aims to find out how Green Accouting is implemented in Kurenai Beach Tourism. This research uses a qualitative method with a case study approach with data collection carried out using the interview method. The informants in this research are the Kurenai Beach Tourism Manager and Kurenai Beach Tourism Visitors. The results of this research indicate that Kurenai Beach Tourism has not implemented Green Accounting. This is because Kurenai beach tourism has not made a special report regarding environmental costs. Apart from that, environmental costs are not fully in accordance with Hansen and Mowen's theoretical framework. The implementation of Green Accounting in Kurenai Beach Tourism is still not effective due to obstacles such as lack of education and the absence of obligations in implementing it. However, Kurenai Beach Tourism always tries to maintain the sustainability and cleanliness of the surrounding environment.]]>
<![CDATA[Pengaruh Kualitas Sistem Informasi dan Kondisi Nyata Penggunaan Sistem Terhadap Kepuasan Pengguna Sistem Informasi Akuntansi Pada PT. Bank Sulutgo Kota Gorontalo ]]>
<![CDATA[Laksmi Dewi Sari]]>;
<![CDATA[Sahmin Noholo]]>;
<![CDATA[Usman]]>
<![CDATA[ Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 6 No. 8 (2024): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah ]]>
Publisher : <![CDATA[Intitut Agama Islam Nasional Laa Roiba Bogor ]]>
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DOI: 10.47467/alkharaj.v6i8.2349
<![CDATA[The purpose of this research is to determine the effect of information system quality and actual system usage on user satisfaction of the accounting information system at Pt. Bank Sulutgo, Gorontalo City. The type of method used in this research is a quantitative method with data collection techniques using questionnaire surveys and observation. The number of respondents in this study was 60 respondents consisting of AKL, General, Credit, Operations, Funds, Perben at Pt. Bank Sulutgo, Gorontalo City. The tool used in this research uses multiple linear regression analysis. The research results show that 1. The quality of the information system is positive and significant on user satisfaction of the accounting information system at Pt. Bank Sulutgo, Gorontalo City. 2. Actually system usage has a positive and significant effect on user satisfaction of the accounting information system at Pt. Bank Sulutgo, Gorontalo City. 3. Simultaneously, the quality of the information system and actual system usage have a positive effect on user satisfaction of the accounting information system at Pt. Bank Sulutgo Gorontalo City with a determinant value of 73.9% while the remaining 26.1% is explained by other variables not examined in this research.]]>
<![CDATA[Analisis Penetapan Harga Jual Produk dan Volume Penjualan: Studi Kasus pada Rumah Makan Raja Ayam Kota Gorontalo ]]>
<![CDATA[Nur’azizah Bungalo]]>;
<![CDATA[Sahmin Noholo]]>;
<![CDATA[Muliyani Mahmud]]>
<![CDATA[ Economic Reviews Journal Vol. 3 No. 3 (2024): Economic Reviews Journal ]]>
Publisher : <![CDATA[Masyarakat Ekonomi Syariah Bogor ]]>
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DOI: 10.56709/mrj.v3i3.248
<![CDATA[This research aims to determine the selling price of products at the Raja Ayam Restaurant in Gorontalo City and to determine the sales volume of products at the Raja Ayam Restaurant in Gorontalo City. The research method uses a survey method. The primary data source in this research is the owner of Raja Ayam Restaurant, Gorontalo City. The data obtained will be presented in tabular form and analyzed descriptively. The results of the research show that the product selling price at the Raja Ayam Restaurant in Gorontalo City is determined by calculating all costs which consist of fixed costs and variable costs. Raja Ayam Restaurant in Gorontalo City uses a selling price method that involves a mark-up of 30% of the total production costs. Thus, the selling price of the product is calculated by adding 30% of the total production costs. This strategy provides clarity in determining prices and includes the desired profit elements. In the main menu of Rumah Makan Raja Ayam, the price of each package or size of chicken is determined by applying a certain mark-up above the purchase price. By using the Mark-Up Pricing Method, these prices cover the profits desired by business actors and provide an overview of the pricing strategy used in the Raja Ayam business in Gorontalo City. The average sales volume of Rumah Makan Raja Ayam reaches around 1,229 packages of chicken every month, with sales of around 40 packages per day. The net income earned every month reaches Rp. Rp. 29,388,093.18, and daily net income is Rp. 979,603.11. Stable sales volume and good income reflect the positive performance and operational success of Rumah Makan Raja Ayam in Gorontalo City.]]>
<![CDATA[Analisis Kredit Macet dalam Menentukan Kebijakan Restrukturisasi ]]>
<![CDATA[Ibnu Hadi Bidja]]>;
<![CDATA[Sahmin Noholo]]>;
<![CDATA[Nilawaty Yusuf]]>
<![CDATA[ Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 6 No. 9 (2024): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah ]]>
Publisher : <![CDATA[Intitut Agama Islam Nasional Laa Roiba Bogor ]]>
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DOI: 10.47467/alkharaj.v6i9.2245
<![CDATA[This research aims to find out how bad credit is resolved by credit restructuring at BRI Central Unit. This research uses descriptive qualitative research methods. The data source used in this research is primary data obtained from interviews and secondary data obtained from the agency, namely Bank BRI Central Unit. Data collection methods were carried out using observation, interviews and documentation methods. Based on the research results, it shows that resolving bad credit or problematic credit in the BRI Central Unit implements a restructuring policy as an effective and efficient way to reduce the level of bad credit. BRI Central Unit creditors have carried out credit restructuring in accordance with applicable banking laws and internal bank regulations. In settlement using the restructuring method, the creditor adheres to the conditions issued by BI, in accordance with the provisions regarding credit restructuring was first regulated in Bank Indonesia Directors’ Decree No. 31/150/KEP/DIR dated 12 November 1998 concerning Credit Restructuring which was later changed to Bank Indonesia Regulation No. 2/15/PBI/2000 concerning Credit Restructuring]]>
<![CDATA[Analisis Abnormal Return dan Trading Volume Activity Sebelum dan Sesudah Ex-Dividend Date: Studi Kasus pada Perusahaan High Dividend 20 yang Terdaftar di Bursa Efek Inodnesia Tahun 2023 ]]>
<![CDATA[Melia]]>;
<![CDATA[Sahmin Noholo]]>;
<![CDATA[Muliyani Mahmud]]>
<![CDATA[ Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 6 No. 9 (2024): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah ]]>
Publisher : <![CDATA[Intitut Agama Islam Nasional Laa Roiba Bogor ]]>
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DOI: 10.47467/alkharaj.v6i9.2767
<![CDATA[This research aims to determine whether or not there are differences in abnormal returns and trading volume activity before and after the ex-dividend date in 20 high dividend companies listed on the Indonesia Stock Exchange in 2023. The type of method used in this research is a quantitative method. The sampling technique used was purposive sampling. There were 20 companies used as samples in the research. Research data taken for 30 days consists of 5 days, 10 days and 15 days before and after the ex-dividend date. The analysis used was the paired sample t-test and the Wilcoxon Signs rank test. Based on the research results, it shows that 1) there is no significant difference in abnormal returns before and after the ex-dividend date in high dividend 20 companies. 2) there is a significant difference in trading volume activity before and after the ex-dividend date in high dividend 20 companies.]]>
