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All Journal Jurnal Akuntansi dan Perpajakan Gorontalo Accounting Journal Jurnal Tecnoscienza jurnal syntax admiration JSAP : Journal Syariah and Accounting Public Dikmas: Jurnal Pendidikan Masyarakat dan Pengabdian Golden Ratio of Auditing Research JER
Suleman, Nurjana
STMIK ICHSAN Gorontalo, Indonesia
Aerospace Engineering Humanities Automotive Engineering Biochemistry, Genetics & Molecular Biology Chemical Engineering, Chemistry & Bioengineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Social Sciences Other

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Pembuatan dan Pelatihan Media Promosi Jasa Jahit Berbasis Android pada Alisya Collection Siti Andini Utiarahman; Nur Oktavin Idris; Novita Adam; Sri Oktavia Dai; Rapika Anwar; Nurjana Suleman; Fitriyanti Suleman; Maryati K. Thalib
Dikmas: Jurnal Pendidikan Masyarakat dan Pengabdian Vol 2, No 2 (2022): June
Publisher : Magister Pendidikan Nonformal Pascasarjana Universitas Negeri Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37905/dikmas.2.2.367-374.2022

Abstract

Teknologi informasi telah mengubah cara berbisnis yang memberikan peluang dan tantangan baru yang berbeda dari cara konvensional. Contohnya pembuatan aplikasi berbasis android sebagai media promosi jasa jahit yang memanfaatkan Bahasa pemrograman android dan MySQL sebagai wadah databasenya. Aplikasi ini akan memberikan solusi serta keefesienan waktu kepada pemilik ataupun pelanggan. PKM dilaksanakan di Alisya Collection berlokasi di Jalan Madura Kota Gorontalo, berupa pembuatan dan pelatihan media promosi jasa jahit berbasis android sebagai salah satu bentuk dukungan terhadap program ekonomi kreatif. Aplikasi diimplementasikan dengan pengguna admin dan pelanggan. Hasil kegiatan PKM yaitu aplikasi berbasis android untuk mendukung program ekonomi kreatif sebagai media yang dapat dimanfaatkan untuk mempermudah dan membantu pemilik usaha dalam mengolah data sebagai salah satu peningkatan pelayanan terhadap pelanggan.
Pengaruh Tingkat Pendidikan, Moralitas Individu Terhadap Tax Avoidance Nurjana Suleman; Maryati K. Thalib; Rapika Anwar
Jurnal Syntax Admiration Vol. 2 No. 12 (2021): Jurnal Syntax Admiration
Publisher : Ridwan Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46799/jsa.v2i12.351

Abstract

Penelitian ini bertujuan untuk menguji pengaruh antara Tingkat Pendidikan  dan Moralitas Individu  terhadap Tax Avoidance pada Wajib Pajak Orang Pribadi di Kantor Pajak Pratama Provinsi Gorontalo. Jenis penelitian ini adalah penelitian kuantitatif dengan menggunakan metode analisis regresi berganda dengan program SPSS 25. Objek penelitian ini adalah Kantor Pajak Pratama Provinsi Gorontalo. Teknik pengambilan sampel menggunakan metode Accidental Sampling. Pengumpulan data dilakukan melalui metode survey dengan menggunakan kuesioner yang disebarkan secara langsung kepada 100 Wajib Pajak Orang Pribadi di Kantor Pajak Pratama Provinsi Gorontalo. Hasil penelitian ini menunjukkan bahwa Tingkat Pendidikan tidak berpengaruh secara signifikan terhadap Tax Avoidance sebesar 1,690, Moralitas Individu berpengaruh secara signifikan terhadap Tax Avoidance sebesar 4,843. secara simultan Tingkat Pendidikan, Moralitas Individu berpengaruh secara signifikan terhadap Tax Avoidance sebesar 14,797
Sistem Informasi Akademik Berbasis Android Pada Sekolah Menengah Pertama Negeri 5 Anggrek Zainudin Sidik; Rapika Anwar; Nurjana Suleman
JURNAL TECNOSCIENZA Vol. 7 No. 1 (2022): TECNOSCIENZA
Publisher : JURNAL TECNOSCIENZA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51158/tecnoscienza.v7i1.741

Abstract

Smartphone adalah komputer berukuran kecil yang memiliki kemampuan canggih yang tidak kalah kehebatannya dengan sebuah personal computer. Android menyediakan platform terbuka bagi para pengembangnnya untuk menciptakan aplikasinya sendiri. Sejalan dengan teknologi yang ada sekarang ini kita dituntut untuk bisa beradaptasi dengan perkembangan tersebut. (N. Safaat, 2012). Tujuan dari penelitian ini untuk membuat sistem informasi pengolahan data akademik sehinggah mempermudah sistem kerja di Sekolah Menengah Pertama Negeri 5 Anggrek dalam mengolah data akademik, agar data yang diperoleh lebih akurat, cepat dan efesien. Metode penelitian yang digunakan adalah metode Deskriptif, Aplikasi ini di rancang menggunakan software bahasa pemograman PHP dan HTML5, Bahasa Pemograman Java Menggunakan Android Studio, dan tool untuk pemodelan menggunakan DAD (Diagram Arus Data). Untuk Pengujian sistem ini menggunakan pengujian whitebox dan blackbox. Dari implementasi yang dilakukan sistem ini dapat mempermudah Siswa dan guru untuk mendapatkan informasi jadwal dan untuk melakukan absensi dan penginputan nilai dimana saja dan kapan saja.
Can Tax Knowledge, Tax Awareness and Socialization Increase Taxpayer Compliance? Novita Adam; Nurjana Suleman; Maryati Kadir Thalib
Jurnal Economic Resource Vol. 4 No. 1 (2021): March-August
Publisher : Fakultas Ekonomi & Bisnis Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57178/jer.v4i1.326

Abstract

This study wants to examine how the influence of knowledge and awareness on taxpayer compliance; and want to test whether tax socialization is able to moderate to relationship awareness and taxpayer compliance. Data was collected through a questionnaire distributed to 100 taxpayers at KPP West Makassar research samples then analyzed using the Partial Least Square (PLS) approach. The results of the study found that tax knowledge and awareness affect taxpayer compliance. However, tax socialization was unable to moderate the relationship between awareness and taxpayer compliance.
Size Board of Commissioners, Independent Commissioners and Audit Committee on Audit Report Lag Anwar, Rapika; Suleman, Nurjana; Thalib, Maryati Kadir
Golden Ratio of Auditing Research Vol. 2 No. 1 (2022): July - January
Publisher : Manunggal Halim Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study examines whether the size of the board of commissioners, independent commissioners, and audit committees affects audit report lag in manufacturing companies listed on the IDX. The sampling process uses the purposive sampling method; this method is used so that the samples taken are under the criteria—sources of data in the study obtained from companies in the form of secondary data. And the data processing method used is multiple regression analysis, with the help of SPSS for Windows software. The results of this study indicate that partially the variable size of the board of commissioners has a positive and significant effect on audit report lag. In contrast, the variables of independent commissioners and audit committees have a negative and significant impact on audit report lag. The results of this study can also be used as input and a reference for companies in observing the implementation of the preparation of quality company financial reports to reduce audit report lag.
Exploration of the Readiness of Indonesian MSMEs in Facing Digital Taxes and Their Implications for Tax Justice Suleman, Nurjana; Ngabito, Dewi; Sholehah, Nur Lazimatul Hilma
Jurnal Akuntansi dan Perpajakan Vol. 10 No. 2 (2024): September 2024
Publisher : University of Merdeka Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26905/ap.v10i2.14746

Abstract

The Indonesian government has adopted a digital tax policy in response to accelerating digital transformation aimed at increasing state revenue from digital economy transactions. However, this policy also brings new challenges for micro, small, and medium enterprises (MSMEs), which are the pillars of Indonesia's economy. This study examines the readiness of MSMEs in Indonesia to face digital taxation challenges and analyzes their impact on the perception of tax justice. This study uses a quantitative method with data collection through questionnaires. The population studied is MSMEs that use digital platforms in Gorontalo. Samples were selected using the purposive sampling method. The data analysis technique is a structural equation model (SEM) with Smart PLS 3.0 software. The study results show that understanding digital taxes and tax technology infrastructure positively affects digital tax compliance. In addition, understanding digital taxes also positively impacts the perception of digital taxes. However, tax technology infrastructure and digital tax compliance do not positively influence tax perception. The influence of understanding digital taxes and tax technology infrastructure on digital tax perceptions is largely mediated by digital tax compliance. Technology adaptation moderates the relationship between digital tax understanding and tax technology infrastructure to the perception of tax justice. However, the effect of technology adaptation moderation on the relationship between digital tax understanding and tax technology infrastructure and the perception of tax justice is insignificant.
ANALISIS KINERJA PENGELOLAAN DANA DESA DI DESA MOTODUTO Radjak, Lukfiah Irwan; Lantowa, Felmi D; Suleman, Nurjana; Torana, Nopriyanto
JSAP : Journal Syariah and Accounting Public Vol 6, No 1 (2023): Juli 2023
Publisher : Program Studi Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31314/jsap.6.1.71-83.2023

Abstract

This research aims to determine the performance of the Motoduto Village Government in managing the Village Fund. This research used a qualitative approach and conducted interviews with 9 informants. The results indicated the overall performance indicators studied have not been implemented properly by the Village Government. It was also found the main factors that led to the absence of performance allocations and the existence of a non-budgetary in the Motoduto Village Government were productivity, responsiveness and accountability factors. It is recommended to the Motoduto Village Government, providing facilities that can accommodate aspirations, criticisms, or suggestions. For transparency of information about Village Funds, you can use media in the form of billboards placed in strategic places. For the quality of the Motoduto Village apparatus, the Government can plan routine programs/training that can support village financial management.
Dampak Strategic Agility Bumdes Terhadap Keberhasilan Pengelolaan BUMDes Ditinjau Dari Absorptive Capacity dan Channel Richness Pengurus BUMDes Fitrianti, Fitrianti; Suleman, Nurjana; Sholehah, Nur Lazimatul Hilma
Gorontalo Accounting Journal Volume 6 Nomor 1 April 2023
Publisher : Universitas Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32662/gaj.v6i1.2442

Abstract

This research is done to identify direct and indirect connections from absorptive filters and the richness channel toward the strategic objectives and their impact on the success of management of the bumdes in wonosari district. The study USES a quantitative method. The methods of data collection used in the study are carried out through field observation, disseminating questionnaires, interviews, documentation and literature studies. As for the population in this research is the entire bumdes county boalemo with a sampling withdrawal using sampling clusters. The data analysis technique used in the research is a path analysis technique with the help of version 24 of SPSS software. The results of this study indicate that (1) absorptive indicators affect negative and significant to the strategic features bumdes in wonosari district, (2) the richness channel has a positive influence on the strategic imports bumdes in wonosari district, (3) absorptive proximity has indirectly affected no significant positive impact on the success of bumdes' management through the strategic imports on the bumdes in wonosari district, (4) the richness channel has indirectly affected the management of bumdes through the strategic imports bumdes in wonosari district, (5) the strategic imports have a positive and significant impact on the management of the bumdes in wonosari district.
Keberlanjutan UMKM Ditinjau Dari Digitalisasi UMKM, Financial Literacy, Dan Behaviour Financial Suleman, Nurjana; K. Thalib, Maryati
Gorontalo Accounting Journal Volume 7 Nomor 1 April 2024
Publisher : Universitas Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32662/gaj.v7i1.3271

Abstract

This study aims to examine the influence of MSME Digitalization, Financial Literacy, and Behavioral Finance on the sustainability of MSMEs in Gorontal City. This type of research is research quantitatively using regression analysis methods multiplex with the SPSS 25 program. Retrieval technique samples using the cluster method. Data collection was carried out through a survey method using a questionnaire distributed directly to 99 MSME actors in the central city of Gorontalo City. The results of this study show that the Digitalization of MSMEs has a significant effect on the Sustainability of MSMEs of 3,694, Financial Literacy has no significant effectto the MSME Sustainability Tax of 1,663, Behavior Financial has a significant effect on the MSME sustainability Tax of 3,632. simultaneously Digitalization of UMKM, Financial Literacy, and Financial Behavior has a significant effect on MSME Sustainability of 11,294.
Size Board of Commissioners, Independent Commissioners and Audit Committee on Audit Report Lag Anwar, Rapika; Suleman, Nurjana; Thalib, Maryati Kadir
Golden Ratio of Auditing Research Vol. 2 No. 1 (2022): July - January
Publisher : Manunggal Halim Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study examines whether the size of the board of commissioners, independent commissioners, and audit committees affects audit report lag in manufacturing companies listed on the IDX. The sampling process uses the purposive sampling method; this method is used so that the samples taken are under the criteria—sources of data in the study obtained from companies in the form of secondary data. And the data processing method used is multiple regression analysis, with the help of SPSS for Windows software. The results of this study indicate that partially the variable size of the board of commissioners has a positive and significant effect on audit report lag. In contrast, the variables of independent commissioners and audit committees have a negative and significant impact on audit report lag. The results of this study can also be used as input and a reference for companies in observing the implementation of the preparation of quality company financial reports to reduce audit report lag.
Co-Authors Adam, Novita Anwar, Rapika Fitrianti Fitrianti, Fitrianti K. Thalib, Maryati Lantowa, Felmi D. Lukfiah Irwan Radjak, Lukfiah Irwan Maryati Kadir Thalib Ngabito, Dewi Nur Lazimatul Hilma Sholehah Nur Oktavin Idris Rapika Anwar Rapika Anwar Sri Oktavia Dai Suleman, Fitriyanti Torana, Nopriyanto Utiarahman, Siti Andini Zainudin Sidik