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All Journal Nominal: Barometer Riset Akuntansi dan Manajemen Al-Ulum Assets : Jurnal Ekonomi, Manajemen dan Akuntansi Jurnal Akuntansi STIE Muhammadiyah Palopo Journal of Research in Business, Economics, and Education Tangible Journal Jurnal Dharma Bhakti Ekuitas Share: Jurnal Ekonomi dan Keuangan Islam Jurnal Akuntansi dan Audit Syariah (JAAIS) Komunal Jurnal Pengabdian Masyarakat Balanca : Jurnal Ekonomi dan Bisnis Islam Jurnal Akuntansi Keuangan dan Bisnis Islamic Economics and Finance Journal Ekombis Sains: Jurnal Ekonomi, Keuangan dan Bisnis AKASYAH: Jurnal Akuntansi, Keuangan dan Audit Syariah Aktiva: Journal Of Accountancy and Management Diversity Logic Journal Multidisciplinary
Juniaty Ismail
Fakultas Ekonomi Dan Bisnis Islam, IAIN Sultan Amai Gorontalo
Religion Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Neuroscience Social Sciences Other

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MACROECONOMIC INDICATORS AND HUMAN DEVELOPMENT INDEX IN TEN LOWEST MEDIUM IN INDONESIA: AN ISLAMIC PERSPECTIVE Kadir, Rifadli D; Ismail, Juniaty
Journal of Research in Business, Economics, and Education Vol 2 No 1 (2020): February Edition
Publisher : STIE Kusuma Negara

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Abstract

The human development index is an important issue because many developing countries have succeeded in achieving high economic growth but failed to reduce the gap in human development. The phenomenon is happening right now, there is a significant difference between one region and another indicates that there has not been equitable development in Indonesia. According to the Indonesian HDI Ranking Data source, there are 10 provinces which are at the bottom of the HDI ranking. This study aims to examine the reasons why the 10 Provinces are at the bottom of the HDI ranking using panel data and the Fixed Effect Model (FEM) regression model. The results showed that the variable economic growth and poverty had no significant effect on Human Development represented by HDI, the GRDP variable per capita had a negative and significant effect on HDI and the minimum wage variable had a positive and significant effect on HDI.
MACROECONOMIC INDICATORS AND HUMAN DEVELOPMENT INDEX IN TEN LOWEST MEDIUM IN INDONESIA: AN ISLAMIC PERSPECTIVE Rifadli D Kadir; Juniaty Ismail
Journal of Research in Business, Economics, and Education Vol. 2 No. 1 (2020): February
Publisher : Kusuma Negara Business School

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Abstract

The human development index is an important issue because many developing countries have succeeded in achieving high economic growth but failed to reduce the gap in human development. The phenomenon is happening right now, there is a significant difference between one region and another indicates that there has not been equitable development in Indonesia. According to the Indonesian HDI Ranking Data source, there are 10 provinces which are at the bottom of the HDI ranking. This study aims to examine the reasons why the 10 Provinces are at the bottom of the HDI ranking using panel data and the Fixed Effect Model (FEM) regression model. The results showed that the variable economic growth and poverty had no significant effect on Human Development represented by HDI, the GRDP variable per capita had a negative and significant effect on HDI and the minimum wage variable had a positive and significant effect on HDI.
Economical Order Quantity, Safety Stock, dan Reorder Point pada Raw Inventory Ismail, Juniaty
Jurnal Akuntansi dan Audit Syariah (JAAiS) Vol 2 No 2 (2021): December 2021
Publisher : Jurusan Akuntansi Syariah Fakultas Ekonomi dan Bisnis Islam IAIN Pekalongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (337.363 KB) | DOI: 10.28918/jaais.v2i2.4330

Abstract

This research was conducted with the aim to find out how the management ofinventories of raw materials in UKM FM in times of scarcity and rising rawmaterial prices. The difference between this study and previous studies is thatthe focus of the research is on small and medium enterprises that do notunderstand how to properly manage raw materials. In this study the authorswere directly involved in the observation and interview, so that the datacollected is completely accurate according to research needs. The steps of datacollection including observation, interviews and documentation. The dataanalysis technique used is descriptive qualitative method with EOQ analysis.The results showed that UKM FM in producing its products primarily shreddedfish often run into obstacles that the scarcity of raw materials of fish when theweather is bad, so the level of demand for such raw materials as well asproduction processes become inhibited. Moreover, scarcity of raw materials thatcontributed to rising prices of raw materials and consequently also influence theselling prices come down in consumer demand. To overcome this, the UKM FMdo it with EOQ Analysis, Safety Stock and Reorder Point approach.
ETNOMETODOLOGI PRICE SETTING PADA WARUNG MAKAN MBA CITRA Juniaty Ismail
Jurnal Akuntansi Vol 6, No 2 (2020)
Publisher : Lembaga Penerbitan dan Publikasi Ilmiah (LPPI) Universitas Muhammadiyah Palopo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35906/ja001.v6i2.555

Abstract

Tujuan studi ini adalah untuk menyelidiki bagaimana cara menentukan harga penjualan pada warung makan Mba Citra yang  sebagai pemilik sekaligus pegelolanya, Mba Citra dan Suaminya Mas Djarwo yang menerapkan kearifan budayanya sebagai orang Jawa dalam kehidupan sehari-harinya terutama dalam kegiatan usaha warung makannya yang didirikan sejak tahun 90-an. Studi ini menggunakan pendekatan etnomethodology. Studi menunjukkan bahwa dalam penetapan harga atau price setting pada warung makan ini, tidak seperti warung makan lainnya yang menginginkan keutungan yang sebesar-besarnya, tetapi pengelolanya lebih mengutamakan niat untuk menolong memenuhi kebutuhan pokok pelanggannya  yang didominasi oleh anak-anak kos.Kata kunci: Kultur Jawa, Price Setting, Warung Makan, Etnometodology
ACTIVITY BASED COSTING (ABC) PADA KOS-KOSAN Juniaty Ismail
Jurnal Akuntansi Vol 7, No 1 (2021)
Publisher : Lembaga Penerbitan dan Publikasi Ilmiah (LPPI) Universitas Muhammadiyah Palopo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35906/ja001.v7i1.742

Abstract

ABSTRAKPenelitian ini bertujuan untuk memperkaya informasi tentang penentuan tarif jasa menginap dan tinggal pada usaha jasa kos-kosan dengan menggunakan activity based costing, dapat menjadi standar dalam penetapan tarif jasa tinggal pada kos-kosan Wessabe Blok C 55 dan dapat dibandingkan dengan tarif menginap dan tinggal yang ditetapkan selama ini, serta menjadi salah satu masukan yang memberikan informasi mengenai activity based costing apalagi jika diterapkan pada usaha jasa kos-kosan. Penelitian ini dilaksanakan pada Kos-Kosan Wessabe Blok C 55 yang berlokasi di komplek perumahan BTN kecamatan Tamanlanrea. Metode deskriptif komparatif digunakan sebagai metode analisis yaitu analisis tarif menginap dan tinggal saat ini, penetapan metode biaya didasarkan atas activity based costing, kemudian membandingkan tarif menginap dan tinggal berdasarkan activity based costing dengan realisasinya. Hasil penelitian menunjukkan bahwa dari perhitungan tarif menginap dan tinggal dengan menggunakan activity based costing, jika dibanding dengan tarif yang digunakan oleh jasa kos-kosan ini maka activity based costing memberikan hasil yang lebih besar untuk tipe-tipe kamar pada kos-kosan ini dibanding dengan perhitungan tradisional. Kata Kunci : Activity Based Costing, Kos-Kosan, Jasa ABSTRACTThe purpose of this research is to enrich information about the determination of rates for lodging and living services in a boarding house by using activity based costing, which can be a standard in determining the tariff for living services at Wessabe boarding houses Blok C 55 and can be compared with the rates for staying residence has been determined so far, as well as being one of the inputs that provide information on activity based costing, especially if it is applied to boarding house service businesses. This research was conducted at Kos-Kosan Wessabe Blok C 55 which is located in the BTN housing complex, Tamanlanrea sub-district. The comparative descriptive method is used as an analysis method, namely the analysis of the rates for staying and staying at this time, determining the cost method based on activity based costing, then comparing the rates of stay and stay based on activity based costing with its realization. The results showed that from the calculation of the rates for staying and staying by using activity based costing, when compared to the rates used by this boarding house service, activity based costing gave greater results for the types of rooms in this boarding house than the calculation. traditional.Keywords: Activity Based Costing, Boarding House, Services
DETERMINASI ASET TIDAK BERWUJUD TERHADAP NILAI PERUSAHAAN (Studi Pada Perusahaan Manufaktur yang Terdaftar di BEI Tahun 2019) Yazid Bahuwa; Yustika Andaria Pakaya; Juniaty Ismail
Jurnal Akuntansi Vol 6, No 2 (2020)
Publisher : Lembaga Penerbitan dan Publikasi Ilmiah (LPPI) Universitas Muhammadiyah Palopo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35906/ja001.v6i2.559

Abstract

Nilai perusahaan merupakan persepsi investor terhadap tingkat keberhasilan perusahaan yang terkait erat dengan harga saham. Penelitian ini bertujuan untuk menguji pengaruh aset tidak berwujud terhadap nilai perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia Tahun 2019. Data pada penelitian ini menggunakan data sekunder yang diperoleh dari perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia Tahun 2019 yang diunduh dari www.idx.co.id. Metode penentuan sampel menggunakan tekinik purposive sampling dimana sesuai kriteria yang ditetapkan sehingga diperoleh 47 perusahaan dari 184 perusahaan yang akan dijadikan sebagai objek penelitian. Metode analisis data yang digunakan dalam penelitian ini adalah metode regresi linear sederhana.Kata kunci: Aset Tidak Beruwujud, Nilai Perusahaan, Industri Manufaktur.
“MO ELA MASA TUWAWU” SEBUAH INTERPRETASI MAKNA AKUNTABILITAS AKHIRAT PEMILIK JASA KOS-KOSAN Juniaty Ismail
Assets: Jurnal Ekonomi, Manajemen, dan Akuntansi Vol 11 No 2 (2021): Assets : Jurnal Ekonomi, Manajemen dan Akuntansi
Publisher : Universitas Islam Negeri Alauddin Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24252/assets.v11i2.22060

Abstract

Penelitian ini bertujuan untuk mengetahui bagaimana konsep akuntabilitas dan akuntansi pertanggungjawaban yang dipercayai atau diimani oleh pemilik dan pengelola usaha jasa kos-kosan di kota Gorontalo. Maraknya kos-kosan berlabel “bebas” dengan tujuan memeroleh keuntungan semata menjadi titik awal dilakukannya penelitian ini. Pedekatan paradigma interpretif dipilih dalam riset ini untuk mencari kejelasan mengenai kehidupan sosial dan budaya yang berdasarkan pada pengalaman serta perspektif informan. Hasil penelitian menunjukkan, bahwa dalam menjalankan usaha jasa kos-kosan tidak hanya mengandalkan niat berbisnis semata atau bagaimana meraup untung dan mendatangkan passive income, tetapi ketiga informan sebagai pemilik dan pengelola usaha jasa kos-kosan meyakini ada pertanggungjawaban atau sebuah akuntabilitas yang harus berjalan beriringan dengan motivasi berbisnis sebagai niat awal dalam menjalankan usaha ini. Konsep akuntabilitas yang dijalankan ketiga informan ini, berjenjang dimulai dari akuntabilitas pada orang tua atau keluarga penghuni kos di kampung halaman, akuntabilitas pada tetangga kos sekitar, serta akuntabilitas pada Allah SWT sebagai muara akhir pada saat “mo ela masa tuwawu (mengingat satu waktu akhirat)”.
Economical Order Quantity, Safety Stock, dan Reorder Point pada Raw Inventory Juniaty Ismail
Jurnal Akuntansi dan Audit Syariah (JAAiS) Vol. 2 No. 2 (2021): December 2021
Publisher : Jurusan Akuntansi Syariah Fakultas Ekonomi dan Bisnis Islam UIN K.H. Abdurrahman Wahid Pekalongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28918/jaais.v2i2.4330

Abstract

This research was conducted with the aim to find out how the management ofinventories of raw materials in UKM FM in times of scarcity and rising rawmaterial prices. The difference between this study and previous studies is thatthe focus of the research is on small and medium enterprises that do notunderstand how to properly manage raw materials. In this study the authorswere directly involved in the observation and interview, so that the datacollected is completely accurate according to research needs. The steps of datacollection including observation, interviews and documentation. The dataanalysis technique used is descriptive qualitative method with EOQ analysis.The results showed that UKM FM in producing its products primarily shreddedfish often run into obstacles that the scarcity of raw materials of fish when theweather is bad, so the level of demand for such raw materials as well asproduction processes become inhibited. Moreover, scarcity of raw materials thatcontributed to rising prices of raw materials and consequently also influence theselling prices come down in consumer demand. To overcome this, the UKM FMdo it with EOQ Analysis, Safety Stock and Reorder Point approach.
Pelatihan Akuntansi Rumah Tangga di Desa Pongongaila Kecamatan Pulubala Kabupaten Gorontalo Juniaty Ismail
Komunal Jurnal Pengabdian Masyarakat Vol. 1 No. 2 (2022): September 2022
Publisher : Scimadly Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (270.503 KB) | DOI: 10.55657/kjpm.v1i2.28

Abstract

Household Accounting is simply recording household expenses and expenses in a certain period, usually done every month. Partners in this community service activity are the Community in Pongongaila Village, Pulubala District, Gorontalo Regency, Gorontalo Province who on average have a livelihood as farmers and also karawo craftsmen (typical handicrafts of the Gorontalo region). But from some discussions conducted with some housewives who became participants during community service activities, it was clear that they did not know how to plan and manage their finances properly. So it is necessary to hold training related to this simple bookkeeping. After this training, participants gained additional knowledge and important information about household accounting in family life and how simple profiteering of income and expenses in family daily activities, how to prioritize between needs and desires, how to manage income to slip 2.5% zakat in it, to make decisions that are beneficial to the family.
Multigroup Analisis Penggunaan Aplikasi Pengiriman Makanan Saat Pandemik Covid-19 Rifadli D. Kadir; Juniaty Ismail
Jurnal Ekonomi Islam Vol 1 No 2 (2022): August 2022
Publisher : Scimadly Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (388.698 KB) | DOI: 10.55657/iefj.v1i2.47

Abstract

The impact of the Covid-19 pandemic has changed the order of human life, especially on consumer behavior. Consumer behavior that transforms from manual to digital in shopping, increasingly dominated by the choice of using food delivery and E-Payment applications. Therefore, this study aims to test the UTAUT-2 Theory against the use of food delivery apps, with SEM-PLS analysis tools and using the Multigroup Gender Use Analysis test on 134 respondents spread across Gorontalo Province. The results showed that Performance Expectancy, Price Value, and Habit influence Behavior intentions. Meanwhile, for Effort Expectancy, Social Influence, Facilitating Conditions, and Hedonic Motivation has no effect on behavior intentions using food delivery apps. In addition, multigroup analysis also showed that gender was not an influence on the use of food delivery apps during the covid-19 pandemic. This study has limitations only using the UTAUT2 model in predicting the behavior intention of food delivery applications during the covid-19 pandemic.
Co-Authors Abdullah, Fony Abdullah, Mei K. Budianto, Rahman Dukalang, Hendra Fahrudin Zain Olilingo Halid, Rahmawati Kadir, Rifadli Kadir, Rifadli D Katili, Chitra Yuliashri Mohamad, Roni Niswatin Ntue, Pratiwi K. Raflin Hinelo Rifadli D Kadir Rifadli D. Kadir Rifadli Kadir Sahmin Noholo Samaun, Nurlela Setia Ningsih Sipatu, Intan Sudarniati sofhian Tri Handayani Amaliah Wiwin Koni Yazid Bahuwa Yustika Andaria Pakaya Zanna, Lizatul Zikra Supri