Article Per Year (5 Year)
p-Index From 2021 - 2026
11.86
P-Index
This Author published in this journals
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 Jurnal Ilmiah Wahana Pendidikan 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 Journal of Artificial Intelligence and Digital Business Jurnal Ilmiah Akuntansi Keuangan dan Bisnis Jurnal Manajemen dan Penelitian Akuntansi (JUMPA) Science and Education Journal Diversity Logic Journal Multidisciplinary Journal of Islamic Digital Economics and Management Mopolayio : Jurnal Pengabdian Ekonomi Majapahit Journal of Islamic Finance dan Management Jurnal Pengabdian Sosial Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Majapahit Journal of Islamic Finance dan Management Jurnal Mahasiswa Akuntansi Advances: Jurnal Ekonomi & Bisnis Indonesian Journal of Agriculture and Environmental Analytics International Journal of Technology and Education Research Multidisciplinary Indonesian Center Journal Atestasi : Jurnal Ilmiah Akuntansi International Journal of Multidisciplinary Science and Applied Research (IJOMAS) Harmoni Economics: International Journal of Economics and Accounting
Sahmin Noholo
Unknown Affiliation
Religion Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Physics Public Health Social Sciences Other

Published : 95 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 95 Documents
Search

 6   7   8   9   10 
The Effect of Village Officials’ Competence and Educational Level on Accountability in the Management of Village Funds Sri Pebriani Mopatu; Sahmin Noholo; Nilawaty Yusuf
Advances: Jurnal Ekonomi & Bisnis Vol. 4 No. 3 (2026): May - June
Publisher : Yayasan Pendidikan Bukhari Dwi Muslim

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60079/ajeb.v4i3.869

Abstract

Purpose: This study examines the effects of village officials’ competence and formal educational level on the accountability of village fund management in Tibawa Subdistrict, Gorontalo Regency. Research Method: This study employed a quantitative approach with a causal design. Data were collected through questionnaires distributed to 96 village officials directly involved in village fund management across 16 villages in Tibawa Subdistrict. Respondents were selected using purposive sampling based on their roles in planning, implementation, administration, reporting, and supervision of village funds. Data were analyzed using SPSS through validity and reliability tests, classical assumption tests, multiple linear regression, t-tests, F-tests, and coefficient of determination analysis. Results and Discussion: The findings reveal that village officials’ competence and formal educational level each have a positive and significant effect on the accountability of village fund management. Simultaneously, both variables significantly influence accountability, with the model explaining 72.9% of the variation in accountability. Implications: Strengthening technical competence and improving educational capacity are essential to enhance accountable village financial governance. Originality: This study extends Agency Theory by empirically demonstrating the simultaneous role of competence and formal educational level in reducing agency problems and strengthening accountability in village fund management.
IMPROVING ANALYSIS OF FINANCIAL DISTRESS USING THE SPRINGATE SCORE METHOD AT PT PERTAMINA PATRA NIAGA PERIOD 2019–2023 Salmi Qauly K. Pakaya; Sahmin Noholo; Muliyani Mahmud
Multidisciplinary Indonesian Center Journal (MICJO) Vol. 3 No. 1 (2026): Vol. 3 No. 1 Edisi Januari 2026
Publisher : PT. Jurnal Center Indonesia Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62567/micjo.v3i1.1641

Abstract

This study aims to analyze the financial distress condition of PT Pertamina Patra Niaga during 2019–2023 using the Springate Score (S-Score) model. Financial distress is a critical stage preceding potential bankruptcy, commonly detected through declining liquidity, profitability, and operational capability. This study employed a quantitative descriptive approach using secondary data sourced from audited financial statements. The Springate model, consisting of four key ratios (working capital to total assets, EBIT to total assets, EBT to current liabilities, and sales to total assets), was applied to evaluate the company’s financial stability. The results show fluctuating financial performance. PT Pertamina Patra Niaga was categorized as financially healthy (safe zone) in 2019, 2020, 2021, and 2023, but experienced financial distress in 2022 due to severe liquidity pressure and increased short-term liabilities. The overall average S-Score of 0.9453 places the company in the grey area, indicating potential vulnerability to financial instability. The findings highlight the importance of improving liquidity management, strengthening working capital, and increasing operational efficiency to prevent future distress. Distress dengan Metode Springate Score pada PT Pertamina Patra Niaga Periode 2019–2023
ACCOUNTANTS' READINESS IN IMPLEMENTING SAK-EP: A CASE STUDY OF THE PONUWA COOPERATIVE AT GORONTALO STATE UNIVERSITY Cintya Azhari Rauf; Denis D. Naru; Riby Tri Hamdoko; Mohammad Agung Tuki; Gufran Djalali; Adi R. Manggi; Sahmin Noholo
Multidisciplinary Indonesian Center Journal (MICJO) Vol. 3 No. 1 (2026): Vol. 3 No. 1 Edisi Januari 2026
Publisher : PT. Jurnal Center Indonesia Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62567/micjo.v3i1.1762

Abstract

This study examines the readiness of accountants in implementing the Financial Accounting Standards for Private Entities (SAK EP) at the Ponuwa Cooperative of Gorontalo State University using a descriptive qualitative approach through in-depth interviews, observation, and documentation. The results show that the cooperative is administratively ready to prepare financial statements in the form of Business Income (PHU), capital change reports, and balance sheets in accordance with the SAK EP, which is mandatory under Permenkop UKM No. 2 of 2024. Accountants have accounting competencies and practical experience, supported by local IT systems and Excel, as well as internal supervision from supervisory bodies and university facilities. The main obstacles include uncollectible receivables due to double borrowing by members and a tax system based on the previous year's PHU. Overall, the implementation of SAK EP has effectively improved the transparency and accountability of small savings and loan cooperative financial management.
GOVERNANCE FAILURE AS A TRIGGER OF FRAUD IN INVESTMENT MANAGEMENT: A CASE STUDY OF PT ASABRI Fitri Nurhayati M; Tiara Abdurahman; Sahmin Noholo
Multidisciplinary Indonesian Center Journal (MICJO) Vol. 3 No. 1 (2026): Vol. 3 No. 1 Edisi Januari 2026
Publisher : PT. Jurnal Center Indonesia Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62567/micjo.v3i1.1772

Abstract

This study aims to analyze how governance failure became a trigger for fraud in investment management at PT ASABRI. The research employs a literature study approach. The results indicate that fraud at PT ASABRI was driven by the weak implementation of corporate governance principles, particularly in terms of transparency, accountability, and independence. In addition, violations of the prudential principle and weak internal controls led to investment decisions being made without adequate risk considerations and opened opportunities for collusion between internal and external parties of the company. The findings of this study emphasize that fraud is a direct consequence of governance system failure rather than merely the actions of individuals. Therefore, this study recommends the need for comprehensive governance reform through strengthening risk management, enhancing the transparency of investment reporting, and implementing independent oversight mechanisms to prevent similar cases in the future.
THE ROLE OF CORPORATE GOVERNANCE IN STRENGTHENING ORGANIZATIONAL RISK MANAGEMENT: A Systematic Literature Review Fardhan M Nur Poloalo; Fityan Halid; Sahmin Noholo
Multidisciplinary Indonesian Center Journal (MICJO) Vol. 3 No. 1 (2026): Vol. 3 No. 1 Edisi Januari 2026
Publisher : PT. Jurnal Center Indonesia Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62567/micjo.v3i1.1957

Abstract

The increasing complexity and uncertainty of the organizational environment demands a management system capable of anticipating various risks in a structured manner. Enterprise Risk Management (ERM) is a comprehensive approach to managing organizational risk, but its implementation often fails to run optimally without the support of strong corporate governance. This study aims to examine the role of corporate governance in strengthening organizational risk management through a systematic literature review. The research method used is a Systematic Literature Review (SLR) of relevant national and international journals. The results of the study indicate that corporate governance plays a strategic role in ensuring the effectiveness of ERM implementation through oversight mechanisms, clarity of responsibilities, and the integration of risk into strategic decision-making. This study provides a conceptual contribution by presenting a synthesis of the literature on the relationship between governance and risk management as a basis for developing more transparent and accountable organizational practices.
THE INFLUENCE OF LOCUS OF CONTROL AND INDEPENDENCE ON THE PERFORMANCE OF INTERNAL AUDITORS AT THE REGIONAL INSPECTORATE OF BONE BOLANGO REGENCY Vidya Vanessa Toloh; Sahmin Noholo; Hendra Pratama Danial
Multidisciplinary Indonesian Center Journal (MICJO) Vol. 3 No. 2 (2026): Vol. 3 No. 2 Edisi April 2026
Publisher : PT. Jurnal Center Indonesia Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62567/micjo.v3i2.2400

Abstract

This study aims to analyze the influence of locus of control and independence on the performance of internal auditors at the Regional Inspectorate of Bone Bolango Regency. This research employs a quantitative approach with a causal research design. The population and sample consist of 38 internal auditors, using a total sampling technique. Data were collected through questionnaires and analyzed using multiple linear regression with the assistance of SPSS software. The results show that partially, locus of control does not have a significant effect on internal auditor performance, while independence has a positive and significant effect. Simultaneously, locus of control and independence significantly influence internal auditor performance. The coefficient of determination indicates that 55.1% of the variation in internal auditor performance can be explained by locus of control and independence, while the remaining 44.9% is influenced by other factors outside the research model. These findings indicate that internal auditor performance is more strongly influenced by professional factors such as independence than by psychological factors such as locus of control. Therefore, efforts to improve internal auditor performance should focus on strengthening auditor independence to ensure objective and professional audit practices.
THE EFFECT OF CURRENT RATIO (CR) AND DEBT TO EQUITY RATIO (DER) ON RETURN ON ASSETS (ROA) IN ENERGY SECTOR COMPANIES LISTED ON THE INDONESIA STOCK EXCHANGE FOR THE PERIOD 2020–2024 Almuhajir Baihaqy Utina; Sahmin Noholo; Siti Pratiwi Husain
Multidisciplinary Indonesian Center Journal (MICJO) Vol. 3 No. 2 (2026): Vol. 3 No. 2 Edisi April 2026
Publisher : PT. Jurnal Center Indonesia Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62567/micjo.v3i2.2404

Abstract

This study aims to analyze the effect of Current Ratio (CR) and Debt to Equity Ratio (DER) on Return on Assets (ROA) in energy sector companies listed on the Indonesia Stock Exchange during the period 2020–2024. The research method employed is a quantitative approach with a causal associative design. The data used are secondary data obtained from companies’ financial statements, with a total sample of 110 observations. Data analysis was conducted using multiple linear regression with the assistance of SPSS version 26. The results show that partially, the Current Ratio (CR) has no significant effect on Return on Assets (ROA), with a significance value of 0.833. Meanwhile, the Debt to Equity Ratio (DER) has a negative and significant effect on Return on Assets (ROA), with a significance value of 0.000. Simultaneously, Current Ratio (CR) and Debt to Equity Ratio (DER) have a significant effect on Return on Assets (ROA), as indicated by an F-test significance value of 0.000. The coefficient of determination (Adjusted R Square) of 0.128 indicates that the independent variables explain 12.8% of the variation in ROA, while the remaining 87.2% is influenced by other factors outside the research model. This study concludes that capital structure plays a more dominant role in influencing profitability compared to liquidity in energy sector companies. Therefore, companies are expected to manage debt usage optimally to improve financial performance.
Pengaruh Pemanfaatan Teknologi Informasi Dan Pengendalian Internal Terhadap Kualitas Laporan Keuangan Pada Rumah Sakit Umum Daerah Otanaha Desi Setiowati; Sahmin Noholo; Hapsawati Taan
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
Pengaruh Kompetensi ASN dan Pemanfaatan Sistem Informasi Akuntansi Terhadap Kualitas Laporan Keuangan Pada Kantor Badan Keuangan Provinsi Gorontalo Rizkam Syamsudin Bakari; Sahmin Noholo; Zulkifli Bokiu
Economics and Digital Business Review Vol. 5 No. 1 (2024)
Publisher : STIE Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/ecotal.v5i1.900

Abstract

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.
Penerapan Sistem Informasi Akuntansi Berbasis Android SIAPIK Pada Toko Kardi Devi Giman; Ayu Rakhma Wuryandini; Sahmin Noholo
Economics and Digital Business Review Vol. 5 No. 1 (2024)
Publisher : STIE Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/ecotal.v5i1.1019

Abstract

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
Co-Authors Abdullah, Fony Adi R. Manggi Afandi, Ikrar Agretta Thalia Kamba Alisyah Rahman Almuhajir Baihaqy Utina Amir Lukum, Amir Ammara, Yasmin Ardelia Amrin Andriansyah Bantu Andriani A. Zain Andriyawan Karim Anita Anita Anwar, Fitria Aprianto Saputra Mokoginta Arham, Amir Asnita Amrin Habi Ayu R Wuryandini Ayu Rakhma Wuryandini Biki, Fathrisya Nur Handayani Cintya Azhari Rauf Damity, Fatmawaty Denis D. Naru Desi Setiowati Devi Giman Dinda Fadhila Rahim Dungga, Meriyana F. Dunggio, Yolanda Bina Dwi Prastiani Ibrahim Eduart Wolok Faldaria Ahmad Fardhan M Nur Poloalo Fatma Ishak Fatma Kasim Fatmawati R Karim Fatmawaty Damity Fitri Nurhayati M Fitriana S. Salmin Fitriyanti B. Tahir Fitriyanti Kadir Fityan Halid Gaffar, Gaffar Gita Hamid Gufran Djalali Gusti Ngurah Arya Prahmana Habiba Habiba Hapsa Yasin Hapsawati Taan Hasan Abdullah Kilo Hasni Musa Hasyim Hasyim Hatibae, Almaida Hendra Pratama Danial Herlina Pakaya Hiola, Yustina Hulungo, Sri Noviyanti Hunowu , Putri Rahmawati Husain, Fauziah Ibnu Hadi Bidja Ibrahim, Zumran Ikrar Afandi Imran Rosman Hambali Isna Ahmad Ivan Rahmat Santoso Jasmine Nadia Podungge Joanna Clarissa Jumiati Jumiati Juniaty Ismail Laksmi Dewi Sari Lihawa, Nur Indah Pratiwi Lisnawati Tunai Lukman Pakaya Made Ulandari Mahdalena Mahdalena Maimun Baode Marsanda Ponelo mattoasi mattoasi Mattoasi, Mattoasi Mayantri Yusuf Meilan Ripansa Melia Mentari Rizki Sawitri Pilomonu Merlinda Musa Moh. Fauzan Yassin Mohammad Agung Tuki Mosii, Sartika Mubarak, Muhammad Muhammad Mubarak Muliyani Mahmud Muliyani Mahmud Mursalim, Rajul Murslim, Rajul Musa, Hasni Mutia Maulita Anggraeni Mutiara Nandiva Muzdalifah Muzdalifah Muzdalifah Muzdalifah Muzdalifah Nadya Sarah Amelya Nato Tobai Ni Ketut Raka Ni Ketut Raka Ni Luh Frita A Nilawaty Yusuf Nilawaty Yusuf Niswatin Nona Yusina Nuhatus Safiroh Nur Ain Rahmadani Lasena Nur Tiyas Abdul Rahim Nurhidaya Pettasolong Nurmillah N Ali Nurul Fatinah Nurul Maghfiroh Bakio Nur’azizah Bungalo Pakaya, Lukman Polapa, Melisa Putri Sinto Pratiwi, Iis Putri Patricia Lausupu Qistiatun Adilla Neu Revalina Hudja Riby Tri Hamdoko Rio Monoarfa Riskiyanto Abas Rislan R. Ali Risnawati Gobel Rizkam Syamsudin Bakari Ronald S. Badu Rusliyanto Rusman Rusman, Rusliyanto Safitri, Pila Salmi Qauly K. Pakaya Salzabila, Shabrina Samsul, Moh Shabrina Salzabila Shinta W. Abdjul Silfanawati A. Dumo Sintia Pakaya Sissylia Elvariani B Siti Hadjar Satiya Dwi Ahmad Siti Pratiwi Husain Sri Delfiyanti Djafar Sri Indriyani Rahman Sri Pebriani Mopatu Suci Rahmatia S. Umar Surya Handrisusanto Ahmad Syalwa Alya Kandusu Tahir, Fitriyanti B. Tiara Abdurahman Tiara Abdurahman Tri Handayani Amaliah Tuli, Hartati Ulati Rusmini Umar, Rahmawati Usman Usman Usman Usman Victorson Taruh Vidya Vanessa Toloh Virna Bahu Wahid, Yusuf Abdul Wahyuni Pakaya Wahyuni Rahman Widyawati Nusi Yezha Aulia Makalalag Yulinda Djasman Lameo Yusuf Abdul Wahid Yusuf Abdul Wahid Yuyanti Rahman Zein Luadu Zulkifli Bokiu