Article Per Year (5 Year)
p-Index From 2020 - 2025
1.671
P-Index
This Author published in this journals
All Journal Gorontalo Accounting Journal Jurnal Ilmiah Akuntansi Kesatuan Insan Cita Jurnal Pengabdian Kepada Masyarakat Jurnal Pengabdian kepada Masyarakat Nusantara Jurnal Ekonomi, Manajemen, Ilmu Sosial dan Politik
Rahman, Zubaidah
Unknown Affiliation
Agriculture, Biological Sciences & Forestry Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Environmental Science Public Health Social Sciences

Published : 9 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 9 Documents
Search

 1 
Pelatihan Keuangan Sederhana bagi Pelaku Usaha Mikro di Kecamatan Limboto Usu, Idrus; Lamuda, Ilyas; Paramata, Moh Rolli; Ibrahim, Ismail A; Yusuf, Nurdin; Yakup, Anggita Permata; Ishak, Olfin; Hasan, Wahyudin; Abdul, Elfis Mus; Rahman, Zubaidah
Jurnal Pengabdian kepada Masyarakat Nusantara Vol. 6 No. 2 (2025): Jurnal Pengabdian kepada Masyarakat Nusantara Edisi April - Juni
Publisher : Lembaga Dongan Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55338/jpkmn.v6i2.5998

Abstract

Pelatihan keuangan sederhana berbasis digital ini dilaksanakan untuk membantu para pelaku usaha mikro di Kecamatan Limboto dalam memahami dan mengelola keuangan usaha mereka secara lebih baik. Selama ini, banyak pelaku usaha masih mencampuradukkan keuangan pribadi dan usaha, serta belum memiliki kebiasaan mencatat transaksi secara rutin. Melalui pendekatan yang praktis dan mudah dipahami, peserta dikenalkan pada aplikasi pencatatan keuangan berbasis Android seperti BukuKas dan Catatan Keuangan Harian, yang dirancang agar ramah digunakan oleh siapa saja, termasuk mereka yang belum terbiasa dengan teknologi digital. Metode pelatihan mencakup sesi penyampaian materi, praktik langsung, dan pendampingan personal. Hasilnya, sebagian besar peserta mulai memahami pentingnya pencatatan keuangan yang rapi dan mulai menerapkannya dalam usaha mereka. Meski demikian, masih ada peserta yang memerlukan bimbingan lebih lanjut dalam menggunakan aplikasi secara mandiri. Kegiatan ini menunjukkan bahwa pelatihan keuangan berbasis digital dapat menjadi langkah awal yang efektif untuk meningkatkan literasi keuangan pelaku usaha mikro, apalagi jika didukung dengan pendampingan berkelanjutan dan akses teknologi yang memadai.
Pengaruh Profitabilitas dan Leverage Terhadap Nilai Perusahaan Abdullah, Rugaiya; Lamuda, Ilyas; Rahman, Zubaidah
Jurnal Ekonomi, Manajemen, Ilmu Sosial dan Politik Vol. 2 No. 2 (2025): Jurnal Ekonomi, Manajemen, Ilmu Sosial dan Politik
Publisher : CV. Dalle’ Deceng Abeeayla

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69623/j-emspol.v2i2.50

Abstract

This study aims to determine the effect of profitability and leverage on company value in cigarette companies listed on the Indonesia Stock Exchange, the technical analysis of this research data uses multiple linear regression. This can be seen from the hypothesis test where the value of profitability is significant for the profitability variable (X1) with a significance value of 0.038 because <0.05 which means that the profitability variable has a positive effect. So it can be said that profitability (X1) statistically affects the value of the company (Y) which means that the first hypothesis is accepted, the leverage variable (X2) with a significance value of 0.993 which means> 0.5. So it can be said that leverage (X2) statistically does not affect the value of the company (Y). The results of this study state that partially, leverage variable (x2) dominantly has no effect on company value in cigarette companies listed on the indonesia stock exchange. this means hypothesis 2 is rejected.
Pengaruh Kebijakan Dividen Terhadap Pertumbuhan Laba Lakoro, Febriyanti; Junus, Onong; Rahman, Zubaidah
Jurnal Ekonomi, Manajemen, Ilmu Sosial dan Politik Vol. 2 No. 2 (2025): Jurnal Ekonomi, Manajemen, Ilmu Sosial dan Politik
Publisher : CV. Dalle’ Deceng Abeeayla

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69623/j-emspol.v2i2.67

Abstract

This research aims to determine the effect of dividend policy on profit growth. This is a quantitative study with an explanatory type of research that explains the relationship or influence between variables. The population in this study consists of 6 cosmetics and household goods companies for the period 2018-2022, with 30 financial report data points. The sampling method used is saturated sampling. This research uses secondary data obtained from the annual financial reports of cosmetics and household goods companies listed on the Indonesia Stock Exchange for the period 2018-2022. The data analysis method used in this research is simple linear regression. The independent variable in this research is the Dividend Policy. The dependent variable in this research is Profit Growth. Based on the analysis results, it shows that simultaneously, the Dividend Policy does not affect Profit Growth.
Dampak Modal Kerja Terhadap Nilai Perusahaan Pada Perusahaan Subsektor Makanan dan Minuman di Bursa Efek Indonesia Ahmad, Rukia; Junus, Onong; Rahman, Zubaidah
Jurnal Ekonomi, Manajemen, Ilmu Sosial dan Politik Vol. 2 No. 3 (2025): Jurnal Ekonomi, Manajemen, Ilmu Sosial dan Politik
Publisher : CV. Dalle’ Deceng Abeeayla

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69623/j-emspol.v2i3.135

Abstract

This research aims to determine the impact of working capital on firm value. This is a quantitative study that explains the relationship or influence between variables. The sample used consists of 30 companies over the period 2018-2022, with 150 financial report data points. This research uses secondary data obtained from the annual financial reports of food and beverage companies listed on the Indonesia Stock Exchange. The data analysis method used in this research is multiple linear regression. The independent variables in this research are the working capital structure and working capital turnover. The dependent variable in this research is firm value. Based on the analysis results, it shows that, simultaneously, working capital turnover and working capital structure do not affect firm value.
Regional Fiscal Health: An Evaluation of the Financial Performance of Gorontalo Regency Hasan, Wahyudin; Abd Mutalib, Susanti; Rahman, Zubaidah; Abdullah, Julie; Saprudin
Jurnal Ilmiah Akuntansi Kesatuan Vol. 13 No. 5 (2025): JIAKES Edisi Oktober 2025
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v13i5.3853

Abstract

Regional autonomy through fiscal decentralization is expected to strengthen local government capacity in managing resources independently. However, many regions remain highly dependent on central transfers, making the evaluation of fiscal performance crucial to measure independence, efficiency, and effectiveness in financial management. This study aims to evaluate the fiscal health of the Gorontalo Regency Government through an analysis of financial performance over the period 2018–2023. The research employs a descriptive quantitative approach, utilizing secondary data obtained from official government financial reports. The analysis is conducted using three key indicators: the financial independence ratio, the effectiveness ratio of locally-generated revenue, and the financial efficiency ratio. The findings reveal that the financial performance of Gorontalo Regency remains suboptimal. The financial independence ratio indicates a high level of dependence on central government transfers. The average effectiveness ratio of locally-generated revenue is 75.62%, which falls into the category of less effective, while the average financial efficiency ratio of 102.17% indicates inefficient budget utilization. These findings suggest the need for reforms in regional financial management to enhance fiscal independence, as well as the effectiveness and efficiency of budget implementation.
Analisis Perlakuan Akuntansi Konstruksi Pengerjaan Dalam Penyajian Laporan Keuangan pada Dinas Pekerjaan Umum Kota Gorontalo Rahman, Zubaidah
Gorontalo Accounting Journal Volume 1 Number 1 April 2018
Publisher : Universitas Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (279.872 KB) | DOI: 10.32662/gaj.v1i1.80

Abstract

As for the purpose of this research was to determine the Accounting Treatment of Construction In the execution of the Financial Statements in the Public Works Department of the city of Gorontalo. How Accounting Treatment Construction In the execution of the Financial Statements in the Public Works Department of the city of GorontaloBased on the results presented earlier, it was found that the acquisition of fixed assets construction in progress on the means Public Dungingi Terminal and Pump House on the balance sheet at the Public Works Department of the city of Gorontalo not comply Treatment accounting, this can be seen in table 5.3 above, which shows the value of property and equipment construction in progress, construction in progress account in 2013 as records have been adjusted in the accounting treatment of Rp 6,725,491,000.00, it has been an accumulation value acquisition fixed assets construction in progress means Dungingi and Houses Public Terminal Pompatetapi not include the costs inherent in current procurement transactions means Dungingi Public Terminal and Pump house facilities
Sistem Akuntansi Pemberian Kredit Agunan Rumah Dalam Mendukung Pengendalian Internal Pemberian Kredit Dera, Firman; Masiaga, Novaliastuti; Rahman, Zubaidah; Hasan, Wahyudin
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.v7i1.3435

Abstract

This research aims to explain and analyze how the Accounting System for Providing Home Collateral Credit at PT. Bank Tabungan Negara, Tbk Gorontalo Branch Office. The method used in the research is a qualitative descriptive review. PT. Bank Tabungan Negara, Tbk Gorontalo Branch Office has implemented an accounting system for granting home mortgage credit  well and meets the internal control elements and is in accordance with established standards, and is supported by an E-Loan system which can provide convenience in the credit granting process and more effective and efficient credit decision making from the credit granting system.
Pengukuran Kemampuan Keuangan Daerah Dengan Rasio Share dan Growth Rahman, Zubaidah
Gorontalo Accounting Journal Volume 5 Nomor 2 October 2022
Publisher : Universitas Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32662/gaj.v5i2.2472

Abstract

This study aims to measure the regional financial capacity. The data was used in the form of Financial Statements obtained from the Finance Agency of North Gorontalo Regency. The analytical method used is using share and growth analysis tools. The results of the research with share analysis show that North Gorontalo Regency during the five years, 2016-2020, has a meager criterion value, meaning that North Gorontalo Regency does not yet have the financial capacity to finance all of its total expenditures and is still dependent on the Central Government. Furthermore, the study's results as measured by growth analysis showed that North Gorontalo Regency during the 2016-2020 period had a low criterion value. This means that North Gorontalo Regency has poor growth in Regional Original Income (PAD) so North Gorontalo Regency does not yet have optimal prospects for future economic growth.
Keripik Daun Singkong Sebagai Arternatif Usaha di Desa Mootilango Kecamatan Anggrek Kabupaten Gorontalo Utara Hasan, Wahyudin; Hilala, Abdul Muis; Abdullah, Julie; Moonti, Roy Marthen; Ernikawati, Ernikawati; Ismail, Nurwita; Rasid, Ayub Usman; Novriansyah, Mohammad Arif; Gani, Roydah; Biongan, Ahiar; Ishak, Olfin; Harun, Nur Istiyan; Pauweni, Lisna; Yakup, Anggita Permata; Rahman, Zubaidah; Olii, Muhammad Umsini Putra; Nuna, Muten; Paramata, Yeni; Kodai, Dince A; Pido, Rivaldo
Insan Cita : Jurnal Pengabdian Kepada Masyarakat Vol 4, No 2 (2022): Agustus 2022 - Insan Cita : Jurnal Pengabdian Kepada Masyarakat
Publisher : Universitas Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (419.262 KB) | DOI: 10.32662/insancita.v4i2.2366

Abstract

Tujuan pengabdian ini yakni untuk memberikan pelatihan dan pendampingan kepada kelompok masyarakat tentang mengolah tanaman singkong menjadi keripik daun singkong. Metode yang digunakan yakni pendekatan langsung kepada masyarakat dan mengundang masyarakat untuk mengikuti sosialisasi pembuatan keripik daun singkong. Hasil pelaksanaan pengabdian yakni kelompok masyarakat mendapatkan pengalaman dan informasi baru tentang bagaimana mengolah tanaman lokal menjadi olahan yang memiliki nilai ekonomis. Harapannya dengan kegiatan pengabdian ini maka tercipta kesadaran masyarakat untuk berinovasi memanfaatkan tanaman lokal sebagai alternatif usaha dan dengan usaha tersebut dapat meningkatkan penghasilan tambahan bagi masyarakat
Co-Authors Abd Mutalib, Susanti Abdul, Elfis Mus Abdullah, Julie Abdullah, Rugaiya Ahmad, Rukia Anggita Permata Yakup Biongan, Ahiar ernikawati, ernikawati Firman Dera Gani, Roydah Harun, Nur Istiyan Hasan, Wahyudin Hilala, Abdul Muis Ibrahim, Ismail A Idrus Usu Ismail, Nurwita Junus, Onong Kodai, Dince A Lakoro, Febriyanti Lamuda, Ilyas Masiaga, Novaliastuti Moh. Rolli Paramata Moonti, Roy Marthen Novriansyah, Mohammad Arif Nuna, Muten Olfin Ishak Olii, Muhammad Umsini Putra Paramata, Yeni Pauweni, Lisna Pido, Rivaldo Rasid, Ayub Usman Saprudin Yusuf, Nurdin