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All Journal Jurnal Ekonomi JURNAL AKUNTANSI DAN AUDITING Jurnal Akuntansi Multiparadigma SEIKO : Journal of Management & Business Jurnal Wawasan dan Riset Akuntansi YUME : Journal of Management Jambura Science of Management Jambura Accounting Review Atma Jaya Accounting Reseach (AJAR) Jurnal Ilmiah Edunomika (JIE) Cakrawala Repositori Imwi Economics and Digital Business Review JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) Al-Buhuts (e-journal) JAMBURA: JURNAL ILMIAH MANAJEMEN DAN BISNIS Jurnal Cakrawala Ilmiah Economic Reviews Journal Journal of International Conference Proceedings Jurnal Ilmiah Akuntansi Keuangan dan Bisnis Diversity Logic Journal Multidisciplinary Journal of Islamic Digital Economics and Management Mopolayio : Jurnal Pengabdian Ekonomi Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Jurnal Mahasiswa Akuntansi Multidisciplinary Indonesian Center Journal Atestasi : Jurnal Ilmiah Akuntansi
Sahmin Noholo
Universitas Negeri Gorontalo
Religion Agriculture, Biological Sciences & Forestry Humanities Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Other

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Pengungkapan Biaya Lingkungan dalam mendorong Green Economy di Wisata Pantai Botutonuo Nurmillah N Ali; Sahmin Noholo; Siti Pratiwi Husain
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 6 No. 5 (2024): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/alkharaj.v6i5.1725

Abstract

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.
Penerapan Green Accounting pada Wisata Pantai Kurenai dalam Upaya Mengatasi Permasalahan Lingkungan Hasan Abdullah Kilo; Sahmin Noholo; Muzdalifah
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 6 No. 7 (2024): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/alkharaj.v6i7.2171

Abstract

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.
Analisis Kredit Macet dalam Menentukan Kebijakan Restrukturisasi Ibnu Hadi Bidja; Sahmin Noholo; Nilawaty Yusuf
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 6 No. 9 (2024): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/alkharaj.v6i9.2245

Abstract

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
Pengaruh Kualitas Sistem Informasi dan Kondisi Nyata Penggunaan Sistem Terhadap Kepuasan Pengguna Sistem Informasi Akuntansi Pada PT. Bank Sulutgo Kota Gorontalo Laksmi Dewi Sari; Sahmin Noholo; Usman
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 6 No. 8 (2024): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/alkharaj.v6i8.2349

Abstract

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.
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 Melia; Sahmin Noholo; Muliyani Mahmud
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 6 No. 9 (2024): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/alkharaj.v6i9.2767

Abstract

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.
Evaluasi Pengelolaan Keuangan Desa di Desa Dumati Kecamatan Telaga Biru Herlina Pakaya; Sahmin Noholo; Lukman Pakaya
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 6 No. 10 (2024): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/alkharaj.v6i10.3014

Abstract

This study aimed to evaluate village financial management in Dumati Village, Telaga Biru Subdistrict, based on the principles of transparency, accountability, participation, orderliness, and budgetary discipline. The research employed a descriptive approach, where the data analysis technique used was qualitative analysis. The data collection techniques used were interviews and documentation. Thus, in reference to the results of the interviews and documentation, they were compared using indicators in accordance with the Ministry of Home Affairs No. 20 of 2018. The research findings revealed that the Dumati Village government's financial management adheres to Pemdagri No. 20 of 2018, which mandates transparent, accountable, participatory, orderly, and disciplined budgets that meet all indicators. Also, the management was very effective, so it was sufficient and beneficial for the community.
ANALISIS KINERJA KEUANGAN PT KIMIA FARMA TBK MENGGUNAKAN DU PONT SYSTEM PERIODE 2013-2022 Noholo, Sahmin; Tuli, Hartati; Hulungo, Sri Noviyanti
JAMBURA: Jurnal Ilmiah Manajemen dan Bisnis Vol 7, No 2 (2024): JIMB - VOLUME 7 NOMOR 2 SEPTEMBER 2024
Publisher : Universitas Negeri Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37479/jimb.v7i2.27495

Abstract

Abstrak: Penelitian ini bertujuan untuk menganalisis kinerja keuangan PT Kimia Farma Tbk tahun 2013-2022. Alat analisis yang digunakan dalam penelitian ini adalah metode Du Pont System, dengan variabel yang digunakan meliputi Net Profit Margin (NPM), Total Asset Turnover (TATO), Return on Investment (ROI) dan Return on Equity (ROE).Jenis metode yang digunakan dalam penelitian ini adalah metode kuantitatif dengan teknik pengumpulan data menggunakan data sekunder.Berdasarkan hasil penelitian, hasil NPM menunjukkan tren menurun yang menunjukkan kinerja perusahaan kurang baik dalam mengefisienkan laba bersih. Variabel TATO menunjukkan hasil yang cenderung menurun yang mencerminkan kemampuan perusahaan dalam menghasilkan pendapatan dari aset yang dimilikinya berada dalam kondisi yang buruk. Variabel ROI menunjukkan Kinerja Keuangan Perusahaan dinilai sangat buruk. Hal ini disebabkan karena kemampuan perusahaan dalam mengelola asetnya belum optimal sehingga penjualan tidak dapat memberikan kontribusi yang lebih besar dalam menghasilkan laba atau masih banyak aset perusahaan yang belum dimanfaatkan untuk menghasilkan laba. Variabel ROE menunjukkan hasil yang cenderung berfluktuasi sehingga secara keseluruhan tergolong buruk dan statusnya di bawah standar industri.
PERCEPTIONS AND COMPETENCY READINESS OF ACCOUNTING STUDENTS IN EMBRACING DIGITAL FINANCIAL ACCOUNTING: A MIXED METHODS CASE STUDY Ismail, Juniaty; Noholo, Sahmin; Abdullah, Fony
DIVERSITY Logic Journal Multidisciplinary Vol. 3 No. 2 (2025): September: Diversity Logic Journal Multidisciplinary
Publisher : SYNTIFIC

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61543/div.v3i2.147

Abstract

Background. The advancement of digital technology has transformed accounting practices from manual systems to digital platforms such as software, cloud computing, and artificial intelligence. This shift requires accounting students to master both conceptual knowledge and digital competence in line with current industry needs. Research Purpose. This study aims to describe accounting students’ perceptions of digital financial accounting implementation and examine their competency readiness, particularly within the local context of Gorontalo, a region underrepresented in accounting education research. Research Method. A mixed-methods case study design was employed, involving 13 higher education accounting students as respondents. Quantitative data were collected through a questionnaire based on the constructs of the Technology Acceptance Model (TAM), the Technology Readiness Index (TRI), and the Unified Theory of Acceptance and Use of Technology (UTAUT), combined with digital competency indicators. Descriptive statistics calculated the mean, median, and standard deviation, while qualitative data from essay responses were analyzed thematically to identify key patterns. Findings. Most students perceive digital accounting as beneficial in improving learning efficiency (mean = 4.07). However, aspects of digital competence, including content creation and data security, remain moderate (mean = 3.0–3.3). Essay responses indicate optimism, hands-on practice, and data protection issues. Conclusion. An initial understanding of accounting students’ perceptions and readiness for digital transformation in Eastern Indonesia serves as a foundation for developing accounting curricula emphasizing digital competence and practical application.
Pengaruh Pemanfaatan Teknologi Informasi Dan Pengendalian Internal Terhadap Kualitas Laporan Keuangan Pada Rumah Sakit Umum Daerah Otanaha Setiowati, Desi; Noholo, Sahmin; Taan, Hapsawati
SEIKO : Journal of Management & Business Vol 9, No 1
Publisher : Program Pascasarjana STIE Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/sejaman.v9i1.10459

Abstract

This study aims to examine the influence of Utilization of Information Technology and Internal Control on the Quality of Financial Statements at RSUD Otanaha. The research employed a quantitative method with data collected throught the distribution of questionnaires. The sample consisted of 33 respondents selected using purposive sampling from employees of RSUD Otanaha. Data were analyzed using multiple linear regression with IBM SPSS for Windows Version 23. The results of the study indicate that: (1) Utilization of Information Technology has a positive and significant influence on the Quality of Financial Statements; (2) Internal Control has a positive and significant influence on the Quality of Financial Statements; and (3) Utilization of Information Technology and Internal Control simultaneously have a positive and significant influence on the Quality of Financial Statements at RSUD Otanaha. Keywords: Utilization of Information Technology, Internal Control, Quality of Financial Statements
Edukasi Literasi Keuangan dan Pencatatan Keuangan Sederhana Bagi Pelaku UMKM di Desa Lauwonu Kecamatan Tilango Kabupaten Gorontalo Noholo, Sahmin; Taruh, Victorson; Ibrahim, Zumran; Wahid, Yusuf Abdul
Mopolayio : Jurnal Pengabdian Ekonomi Vol. 5 No. 1 (2025): Mopolayio : Jurnal Pengabdian Ekonomi Volume 5 Number 1 (November 2025) has bee
Publisher : Fakultas Ekonomi Universitas Negeri Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37479/mopolayio.v5i1.126

Abstract

Sektor usaha dalam hal ini UMKM berkembang begitu pesat di Indonesia, yang kemudian memainkan peran dalam pertumbuhan ekonomi. Hal ini tentunya menjadi suatu peluang jika dapat dikelola dengan baik, tetapi disisi lain hal ini juga menjadi tantangan tersendiri, dikarenakan rendahnya pemahaman pelaku terkait literasi keuangan dan pengelolaan sederhana bagi UMKM untuk menjadi lebih tangguh lagi. Adapun metode yang digunakan yaitu identifikasi masalah mitra melalui observasi dan wawancara, kemudian pelaksanaan kegiatan berbasis edukasi dan pelatihan dan monitoring serta evaluasi dengan menggunakan pendekatan diskusi dua arah dan penyeberana post-test. Hasil kegiatan PkM menunjukkan bahwa adanya peningkatan signifikan dalam pemahaman peserta mengenai konsep literasi keuangan, pengelolaan kas, serta kemampuan menyusun laporan keuangan sederhana. Peserta mulai menerapkan pencatatan transaksi harian, laporan arus kas, dan pemisahan keuangan pribadi dengan usaha. Kegiatan ini berimplikasi terhadap peningkatan transparansi dan akuntabilitas pengelolaan usaha mikro di tingkat desa, sejalan dengan prinsip good governance.
Co-Authors Abdullah, Fony Afandi, Ikrar Amir Lukum, Amir Ammara, Yasmin Ardelia Anwar, Fitria Arham, Amir Ayu R Wuryandini Ayu Rakhma Wuryandini Bakari, Rizkam Syamsudin Biki, Fathrisya Nur Handayani Damity, Fatmawaty Dinda Fadhila Rahim Dungga, Meriyana F. Dunggio, Yolanda Bina Fatma Ishak Fatmawaty Damity Fitriyanti B. Tahir Giman, Devi Hapsawati Taan Hasan Abdullah Kilo Hasni Musa Hatibae, Almaida Herlina Pakaya Hulungo, Sri Noviyanti Hunowu , Putri Rahmawati Husain, Fauziah Ibnu Hadi Bidja Ibrahim, Zumran Ikrar Afandi Imran Rosman Hambali Isna Ahmad Ivan Rahmat Santoso Juniaty Ismail Laksmi Dewi Sari Lihawa, Nur Indah Pratiwi Lukman Pakaya Mahdalena Mahdalena mattoasi mattoasi Mattoasi, Mattoasi Melia Mentari Rizki Sawitri Pilomonu Merlinda Musa Mosii, Sartika Mubarak, Muhammad Muhammad Mubarak Muliyani Mahmud Mursalim, Rajul Murslim, Rajul Musa, Hasni Mutia Maulita Anggraeni Muzdalifah Muzdalifah Muzdalifah Muzdalifah Muzdalifah Ni Ketut Raka Ni Ketut Raka Nilawaty Yusuf Niswatin Nur Tiyas Abdul Rahim Nurmillah N Ali Nurul Fatinah Nur’azizah Bungalo Nusi, Widyawati Pakaya, Lukman Polapa, Melisa Putri Sinto Pratiwi, Iis Putri Patricia Lausupu Rio Monoarfa Rusliyanto Rusman Rusman, Rusliyanto Safitri, Pila Salzabila, Shabrina Samsul, Moh Setiowati, Desi Siti Pratiwi Husain Surya Handrisusanto Ahmad Tahir, Fitriyanti B. Tiara Abdurahman Tri Handayani Amaliah Tuli, Hartati Umar, Rahmawati Usman Usman Usman Usman Victorson Taruh Wahid, Yusuf Abdul Yulinda Djasman Lameo Yuyanti Rahman Zulkifli Bokiu