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All Journal SEIKO : Journal of Management & Business Economics and Digital Business Review VISA: Journal of Vision and Ideas Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Journal of Ekonomics, Finance, and Management Studies
Mahmud, Mulyani
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Religion Agriculture, Biological Sciences & Forestry Civil Engineering, Building, Construction & Architecture Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Public Health Social Sciences

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Pengaruh Literasi Keuangan, Efikasi Keuangan Dan Kemampuan Finansial Terhadap Pengambilan Keputusan Berinvestasi Di Pasar Modal Sumba, Alif Risolah; Mahmud, Mulyani; Pilomonu, Mentari R. Sawitri
SEIKO : Journal of Management & Business Vol 7, No 2.1 (2024)
Publisher : Program Pascasarjana STIE Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/sejaman.v7i2.7900

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh literasi keuangan, efikasi keuangan, dan kemampuan finansial terhadap pengambilan keputusan berinvestasi di pasar modal. Studi ini dilakukan pada mahasiswa di universitas wilayah Kota Gorontalo menggunakan metode kuantitatif. Data dikumpulkan melalui kuesioner yang disusun berdasarkan indikator literasi keuangan, efikasi keuangan, kemampuan finansial, dan pengambilan keputusan investasi. Teknik analisis yang digunakan meliputi uji validitas, reliabilitas, regresi linear berganda, dan analisis deskriptif. Proses pengumpulan sampel menggunakan purposive sampling atau sampel dengan kriteria tertentu yakni penentuan sampel berdasarkan pertimbangan akses peneliti menuju lokasi sampel dengan total sampel 105 responden di empat Universitas berbeda yaitu Univesitas Negeri Gorontalo, Universitas Ichsan Gorontalo, Universitas Bina Mandiri, IAIN Sultan Amai Gorontalo, di Wilayah Kota Gorontalo. Teknil analisis data dalam penelitian ini menggunakan Structural Equation Modeling (SEM) atau Model Persamaan Struktural yang dioprasikan melalui program AMOS 24. Hasil penelitian menunjukkan bahwa literasi keuangan dan kemampuan finansial memiliki pengaruh positif dan signifikan terhadap pengambilan keputusan investasi. Sebaliknya, efikasi keuangan ditemukan memiliki pengaruh tapi tidak signifikan terhadap keputusan investasi. Namun, secara simultan ketiga variabel independen ini berkontribusi signifikan terhadap pengambilan keputusan berinvestasi.
Pengaruh Pengalaman Auditor, Stres Kerja, Komunikasi Tim Dan Profesionalisme Terhadap Kualitas Audit Di Inspektorat Provinsi Gorontalo Hardianti, Sry; Mahmud, Mulyani; Pilomonu, Mentari Rizki Sawitri
Economics and Digital Business Review Vol. 7 No. 1 (2025): Agustus - Januari
Publisher : STIE Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/ecotal.v6i2.2536

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh pengalaman auditor, stres kerja, komunikasi tim, dan profesionalisme terhadap kualitas audit pada Inspektorat Provinsi Gorontalo. Kualitas audit yang tinggi menjadi kunci dalam menciptakan tata kelola pemerintahan yang transparan dan akuntabel. Penelitian ini menggunakan pendekatan kuantitatif dengan metode survei melalui penyebaran kuesioner kepada auditor yang bekerja di lingkungan Inspektorat Provinsi Gorontalo. Data dianalisis menggunakan regresi linier berganda untuk menguji pengaruh masing-masing variabel independen terhadap variabel dependen. Hasil penelitian menunjukkan bahwa pengalaman auditor dan profesionalisme berpengaruh positif dan signifikan terhadap kualitas audit. Sementara itu, stres kerja berpengaruh negatif namun signifikan, sedangkan komunikasi tim memiliki pengaruh positif tetapi tidak signifikan terhadap kualitas audit. Temuan ini mengindikasikan pentingnya penguatan kompetensi profesional dan pengelolaan stres kerja dalam rangka meningkatkan mutu audit internal di sektor pemerintahan daerah. Penelitian ini memberikan implikasi praktis bagi pimpinan inspektorat dalam merancang strategi pengembangan sumber daya auditor secara berkelanjutan.
Pengaruh Dana Desa terhadap Peningkatan Kesejahteraan Masyarakat: Studi Kasus yang Berada di Kecamatan Telaga Jaya, Kabupaten Gorontalo Aprilindah Uno, Sri; Noholo, Sahnim; Mahmud, Mulyani
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 5 No. 4 (2024): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v5i4.1216

Abstract

The aim of this research is to determine the effect of village funds on improving community welfare (case study of villages in telaga jaya). The research method used in this research is a quantitative method with data collection techniques using surfey questionnaires and observation. The number of respondents in this research was 50 respondents in all village officials in the telaga jaya, Gorontalo Regrency. The tool used in this research uses simple linier regression analysis. Based on the results of this research, it is known that the influence of village funds on improving community walfare has a positive and significant effect on increasing community walfare in villages in telaga jaya , Gorontalo Regrency.
Pengaruh Penerapan Konsep Perpajakan Modern terhadap Kepatuhan Wajib Pajak: Studi Pada KPP Pratama Gorontalo Harun, Mutiya; Tuli, Hartati; Mahmud, Mulyani
VISA: Journal of Vision and Ideas Vol. 4 No. 2 (2024): VISA: Journal of Vision and Ideas (In Press)
Publisher : IAI Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/visa.v4i2.1626

Abstract

Taxes are one of the largest types of state receipts and are used to finance government affairs, equalization of development, and social welfare of people. In order to increase tax revenue from taxpayers, the government has implemented a more modern taxation system that is expected to improve compliance by taxpayers, which include e-registration, e-VAT, and e-billing. The study was intended to find out how the application of the modern taxation system influences taxpayer compliance. In this study, the type of research used is a quantitative approach. The type of data used is primary data, that is, data obtained from the results of the questionnaire, and secondary data as supporting data. The results of the study showed that, firstly, variable X1 had no influence on variable Y. However, simultaneously, variables X1, X2 and X3 had a significant effect on the taxpayer compliance variable in KPP Pratama Gorontalo (Calculate more than Ftabel).
Penggunaan Laba dan Arus Kas untuk Memprediksi Kondisi Financial Distress: Studi Kasus pada Perusahaan Makanan dan Minuman yang Terdaftar di BEI Periode 2019-2022 Riko Angguda, Windy; Blongkod, Harun; Mahmud, Mulyani
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.v6i5.1199

Abstract

This research aims to examine the use of profits and cash flow in predicting financial distress conditions in food and beverage companies. This research uses quantitative descriptive analysis methods. Data was obtained from secondary data, namely data obtained from other parties in the form of published reports for the 2019-2022 period. The population of this research is all food and beverage companies listed on the Indonesian Stock Exchange. The number of samples in this research was 28 companies. The sampling method used was purposive sampling. The data was processed using Eviews 12. The results of this study show that profits have a significant effect on financial distress, while cash flow does not have a significant effect on financial distress in food and beverage companies listed on the Indonesia Stock Exchange. This research also states that profits and cash flow simultaneously influence financial distress.
Pengaruh Dana Desa terhadap Peningkatan Kesejahteraan Masyarakat: Studi Kasus yang Berada di Kecamatan Telaga Jaya, Kabupaten Gorontalo Aprilindah Uno, Sri; Noholo, Sahnim; Mahmud, Mulyani
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 5 No. 4 (2024): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v5i4.1216

Abstract

The aim of this research is to determine the effect of village funds on improving community welfare (case study of villages in telaga jaya). The research method used in this research is a quantitative method with data collection techniques using surfey questionnaires and observation. The number of respondents in this research was 50 respondents in all village officials in the telaga jaya, Gorontalo Regrency. The tool used in this research uses simple linier regression analysis. Based on the results of this research, it is known that the influence of village funds on improving community walfare has a positive and significant effect on increasing community walfare in villages in telaga jaya , Gorontalo Regrency.
Co-Authors Aprilindah Uno, Sri Hardianti, Sry Harun Blongkod Harun, Mutiya Mentari Rizki Sawitri Pilomonu Noholo, Sahnim Pilomonu, Mentari R. Sawitri Riko Angguda, Windy Sumba, Alif Risolah Tuli, Hartati