Article Per Year (5 Year)
p-Index From 2021 - 2026
9.933
P-Index
This Author published in this journals
All Journal Jurnal Mirai Management Integritas: Jurnal Antikorupsi SEIKO : Journal of Management & Business YUME : Journal of Management Jambura Science of Management Jambura Accounting Review Jurnal Akuntansi Jurnal Buana Akuntansi Jurnal Sibermas (Sinergi Pemberdayaan Masyarakat) Economics and Digital Business Review Al-Buhuts (e-journal) JAMBURA: JURNAL ILMIAH MANAJEMEN DAN BISNIS Jurnal Akuntansi AKUNESA Research Review: Jurnal Ilmiah Multidisiplin Innovative: Journal Of Social Science Research Science and Education Journal Mopolayio : Jurnal Pengabdian Ekonomi Majapahit Journal of Islamic Finance dan Management Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam RESLAJ: Religion Education Social Laa Roiba Journal Majapahit Journal of Islamic Finance dan Management Jurnal Mahasiswa Akuntansi Mimbar Administrasi Multidisciplinary Indonesian Center Journal As-Syirkah: Islamic Economic & Financial Journal
Rio Monoarfa
Universitas Negeri Gorontalo
Religion Agriculture, Biological Sciences & Forestry Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Medicine & Pharmacology Public Health Social Sciences Other

Published : 66 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 66 Documents
Search

 3   4   5   6   7 
THE ROLE OF INTERNAL AUDIT IN IMPROVING REGIONAL FINANCIAL INTEGRITY (A STUDY OF THE GORONTALO PROVINCIAL INSPECTORATE) Andi Balqis Rahmashari Ashari; Rio Monoarfa; Titi Umi Kalsum Hulopi
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.v3i2.2284

Abstract

This study aims to analyze the role of internal audit in enhancing the integrity of regional financial reports at the Gorontalo Provincial Inspectorate. The research employed a descriptive qualitative method, collecting data through in-depth interviews, observations, and document studies. The results indicate that internal audit plays a significant role through assurance, consultative, and risk-based supervisory functions, including regular audits, OPD financial report reviews, technical assistance, probity audits, and investigative audits. However, supervisory effectiveness is constrained by limited authority, resources, and OPD commitment. To overcome these challenges, the Inspectorate implements strategies such as utilizing information technology, improving coordination with OPDs, monitoring follow-up on audit recommendations, and ensuring auditor independence. These findings demonstrate that internal audit contributes to increased accountability and prevention of financial irregularities. The study offers practical implications for enhancing auditor capacity and OPD coordination, as well as recommendations for future research to broaden the scope of informants.
Evaluasi Penerapan Good Governance dalam Pengelolaan Dana Desa: Studi Kasus di Desa Daenaa Kecamatan Limboto Barat Marshanda Eka Putri Dukalang; Rio Monoarfa; Muzdalifah Muzdalifah
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 8 No. 8 (2026): 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.v8i8.12530

Abstract

This study aims to evaluate the application of good governance principles in the management of Village Funds in Daenaa Village, West Limboto District, Gorontalo Regency. The research method used is qualitative research with a case study approach. Data were obtained through observation, interviews, and documentation. Research informants consisted of the Village Head, Village Secretary, Village Treasurer, Head of the Village Consultative Body (BPD), and the Daenaa Village community. Data analysis techniques used the Miles and Huberman model which includes data reduction, data presentation, as well as drawing conclusions and verification. The results of the study indicate that the application of good governance principles in the management of Village Funds in Daenaa Village has been running quite well. Transparency is realized through village deliberations, information boards, budget billboards, and regular meetings with the community. Accountability is implemented through the preparation of realization reports, financial reports, and periodic activity reports in accordance with applicable regulations. Community participation has been involved in the planning and implementation of village development programs. In addition, the use of Village Funds has been directed to the priority needs of the community, thus supporting the effectiveness and efficiency of budget management. However, obstacles remain, including a lack of public understanding of Village Fund management information and suboptimal community participation. The conclusion of this study indicates that the application of good governance principles in Village Fund management in Daenaa Village has been quite successful, but further improvements are needed through strengthening information transparency, enhancing the quality of public communication, and optimizing community involvement in the monitoring and implementation of village development.
Pengaruh Current Ratio dan Debt to Equity Ratio Terhadap Net Profit Margin pada Perusahaan Sektor Transportasi dan Logistik yang Terdaftar di Bursa Efek Indonesia 2023-2025 Mahmud Lewis Ismail; Rio Monoarfa; Ikhlas Ul Aqmal
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 8 No. 8 (2026): 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.v8i8.12575

Abstract

This study aims to analyze the effect of Current Ratio (CR) and Debt to Equity Ratio (DER) on Net Profit Margin (NPM) in transportation and logistics companies listed on the Indonesia Stock Exchange (IDX) during the 2023–2025 period. The study is motivated by the financial challenges faced by the transportation and logistics sector due to rising operational costs and fluctuations in global oil prices, which require companies to maintain liquidity, capital structure, and profitability simultaneously. This research employs a quantitative approach using multiple linear regression analysis. The population consists of 40 transportation and logistics companies, while the sample was selected through purposive sampling, resulting in 36 companies that met the research criteria. The data used are secondary data obtained from the companies’ financial statements for the 2023–2025 period. The results indicate that the Current Ratio has a significant effect on Net Profit Margin, suggesting that a company’s ability to meet short-term obligations is related to its profitability level. In addition, the Debt to Equity Ratio also affects Net Profit Margin, indicating that the company’s financing structure is associated with its ability to generate net income. Simultaneously, Current Ratio and Debt to Equity Ratio have a significant effect on Net Profit Margin in transportation and logistics companies listed on the IDX. These findings support signaling theory, which states that financial ratios can serve as signals of a company’s condition to external parties in assessing company performance and prospects.
Evaluasi Pengelolaan Aset Desa Di Kecamatan Batudaa Pantai Kabupaten Gorontalo Utami Oktaviani Soleman; Rio Monoarfa; Ayu Rakhma Wuryandini
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.v5i1.920

Abstract

Penelitian berjudul Evaluasi Pengelolaan Aset Desa di Kecamatan Batudaa Pantai Kabupaten Gorontalo memiliki tujuan yaitu untuk mengetahui pengelolaan Aset Desa di Kecamatan Batudaa Pantai Kabupaten Gorontalo sudah dilaksanakan sesuai dengan pengelolaan aset desa yang diatur dalam Peraturan Menteri Dalam Negeri Nomor 1 tahun 2016 tentang pengelolaan aset desa. Pendekatan yang digunakan dalam penelitian ini yaitu dengan menggunakan metode kuantitatif deskriptif dengan teknik pengumpulan data menggunakan data primer dengan membagikan kuesioner. Hasil penelitian menunjukkan evaluasi pengelolaan aset desa diperoleh bahwa pengelolaan aset desa di Kecamatan Batudaa Pantai Kabupaten Gorontalo yang meliputi kegiatan perencanaan, penggunaan, pemanfaatan, pengamanan, pemeliharaan, penatausahaan, penilaian, serta pengendalian dan pengawasan secara rata-rata telah dilaksanakan dengan sangat baik. Namun demikian walaupun secara rata-rata telah dilakukan dengan baik, masih ada beberapa indikator yang perlu untuk diperbaiki serta ditingkatkan lagi dalam pelaksanaannya, seperti pada indikator pemanfaatan aset desa yang hanya memperoleh skor baik (80,53%) dan indikator penilaian (82,10%). Hasil penelitian ini berimplikasi pada teori agensi dimana pemerintah dalam pengelolaan aset desa harus melibatkan partisipasi masyarakat dalam pengelolaannya dimulai dari perencanaan sampai dengan pengendalian dan pengawasan.
Pengaruh E-Commerce Dan Sistem Informasi Akuntansi Terhadap Kinerja UMKM Di Kota Gorontalo Agnes U. Polingala; Rio Monoarfa; Siti Pratiwi Husain
Economics and Digital Business Review Vol. 6 No. 2 (2025)
Publisher : STIE Amkop Makassar

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

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh e-commerce dan sistem informasi akuntansi terhadap kinerja UMKM di Kota Gorontalo. Penelitian ini menggunakan pendekatan kuantitatif, Sampel penelitian berjumlah 100 responden yang ditentukan menggunakan rumus Slovin, dengan kriteria pelaku UMKM yang telah menerapkan e-commerce dalam kegiatan usahanya. Data dikumpulkan melalui penyebaran kuesioner tertutup menggunakan skala Likert, yang kemudian dianalisis menggunakan uji regresi linier berganda dengan bantuan aplikasi SPSS. Teknik analisis data meliputi analisis statistik deskriptif, uji validitas dan reliabilitas instrumen, uji asumsi klasik (normalitas, multikolinearitas, dan heteroskedastisitas), serta uji hipotesis (uji t, uji F, dan koefisien determinasi/R²). Hasil uji t menunjukkan bahwa e-commerce (nilai signifikansi 0,016) dan sistem informasi akuntansi (nilai signifikansi 0,000) berpengaruh signifikan terhadap kinerja UMKM. Selain itu, hasil uji F simultan dengan nilai signifikansi 0,000 juga menunjukkan bahwa kedua variabel secara bersama-sama memiliki pengaruh yang signifikan terhadap kinerja UMKM. Temuan ini menegaskan bahwa penerapan teknologi digital, baik dalam bentuk e-commerce maupun sistem informasi akuntansi, mampu meningkatkan efisiensi operasional, pengelolaan keuangan, serta daya saing UMKM di tengah tantangan era digital. Meskipun demikian, kualitas produk, manajemen yang baik, dan strategi pemasaran yang efektif tetap menjadi faktor penting yang turut menentukan keberhasilan UMKM secara menyeluruh.
Pengaruh Laporan Keberlanjutan Terhadap Kinerja Keuangan Perbankan Syariah Periode 2021-2024 Nurdea Nurdea; Niswatin Niswatin; Ikhlas Ul Aqmal; Rio Monoarfa; Yustina Hiola
Science and Education Journal (SICEDU) Vol 5 No 3 (2026): Science and Education Journal 2026
Publisher : LPPM Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/sicedu.v5i3.1200

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh pengungkapan laporan keberlanjutan pada dimensi ekonomi, sosial, dan lingkungan terhadap kinerja keuangan yang diproksikan dengan Return on Assets (ROA) pada perbankan syariah di Indonesia. Penelitian ini menggunakan pendekatan kuantitatif dengan data sekunder yang bersumber dari laporan tahunan dan laporan keberlanjutan bank sampel. Data dianalisis menggunakan regresi linear berganda dengan bantuan program Statistical Package for the Social Sciences (SPSS). Hasil pengujian secara parsial menunjukkan bahwa pengungkapan dimensi ekonomi tidak berpengaruh signifikan terhadap ROA dan memiliki arah hubungan negatif. Sementara itu, pengungkapan dimensi sosial dan lingkungan juga tidak berpengaruh signifikan terhadap ROA, meskipun keduanya menunjukkan arah hubungan positif. Hasil pengujian secara simultan menunjukkan bahwa pengungkapan dimensi ekonomi, sosial, dan lingkungan secara bersama-sama tidak berpengaruh signifikan terhadap ROA. Nilai koefisien determinasi (R²) sebesar 10,6% menunjukkan bahwa ketiga dimensi tersebut hanya mampu menjelaskan sebagian kecil variasi ROA. Temuan ini menunjukkan bahwa pengungkapan keberlanjutan belum menjadi faktor utama dalam meningkatkan profitabilitas jangka pendek perbankan syariah.
Co-Authors Abdullah, Anggriliani Adelin Ishak Agnes U. Polingala Ais Nurdin Ali, Eka Putriani Alimin Daud Alya Nurlail Mudeng Amalia Hamidah Amir Lukum Amir Lukum, Amir Amna Vianti Hasan Andi Balqis Rahmashari Ashari Andre Margo Daulima Arfan Utiarahman Arip Mulyanto Avania Putri Zalni Ayu Rakhma Wuryandini Biki , Fathrisya Nur Handayani Buhang, Miftahul Zannah Burhan, Misran Dikna Towalu Djaena, Muhamad A. Djailani, Windiyastuti Fathrisya Nur Handayani Biki Fidyatul Husna Yunus Hais Dama Hajrat Mahajani Hamidah, Amalia Hapsawati Taan Hardianti , Sry Harun Blongkod Hasan, Amna Vianti Hawaria Djafar Hiola, Yustina Idham Halid Lahay Ikal Toha Ikhlas Ul Aqmal Ishak, Adelin Ladis Saleh Latjompo, Sri Mulyani Mahdalena Mahdalena Mahdalena Mahmud Lewis Ismail Marshanda Eka Putri Dukalang Martosono, Sinta Nur Mala S. mattoasi mattoasi Mentari R. Sawitri Pilomonu Mentari Rizki Sawitri Pilomonu Miftahul Zannah Buhang Mokodongan, Zein Enzelina Muhammad Amir Arham Muhammad Ichsan Gaffar Muliyani Mahmud Musliyanto Igirisa Muzdalifah Muzdalifah Nasir, Novita Ni Ketut Lona Andriani Ni Made Sagita Satmanadika Ni Nyoman Dina Anjani Ni Nyoman Selviani Nilawaty Yusuf Niswatin Nopiana Mozin Nurain Dalanggo Nuralifah Alawiah Nurdea Nurdea Nurharyati Panigoro Nusi, Pratiwi Pakaya, Lukman Pakaya, Puput Panigoro, Nurhayati Pratiwi Nusi PURNAMASARI, PURNAMASARI Rahayu Gonibala Rahim, Dea Rizka Fadillah Rahmadani Raukang Rahmi R. Adam Ramli Mahmud Revana Gobel Rezkiawan Tantawi Rifki Putra Ronal S. Badu Ronald S. Badu Sahmin Noholo Sartin Adjira Sastro M Wantu Satmanadika, Ni Made Sagita Siti Nur Anisa Ali Siti Nurain Pakaya Siti Pratiwi Husain Sitti Ta’mirullah A. Popalo Sry Hardianti Stevie Gibernau Paendong Surya Handrisusanto Ahmad Tiara Saroh Titi Umi Kalsum Hulopi Tri Handayani Amaliah Tuli, Hartati Udin Hamim Usman Usman Usman Utami Oktaviani Soleman Victorson Taruh Victorson Taruh Vira Annisa Wildayanti SD Yayu Afriani Ekaputri R. Sidiki