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All Journal Jurnal Mirai Management SEIKO : Journal of Management & Business Jurnal Wawasan dan Riset Akuntansi YUME : Journal of Management Jambura Science of Management Jambura Accounting Review MONSU'ANI TANO Jurnal Pengabdian Masyarakat Jurnal Riset Terapan Akuntansi Ideas: Jurnal Pendidikan, Sosial dan Budaya Jurnal Ilmiah Edunomika (JIE) Tangible Journal Economics and Digital Business Review Al-Buhuts (e-journal) JAMBURA: JURNAL ILMIAH MANAJEMEN DAN BISNIS KNOWLEDGE: Jurnal Inovasi Hasil Penelitian dan Pengembangan Economic Reviews Journal AKASYAH: Jurnal Akuntansi, Keuangan dan Audit Syariah Innovative: Journal Of Social Science Research Mopolayio : Jurnal Pengabdian Ekonomi Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Jurnal Mahasiswa Akuntansi Civic Education Law and Humaniora : Jurnal Pengabdian Masyarakat Terintegrasi JER International Journal of Business and Quality Research International Journal of Technology and Education Research International Journal of Economics Studies Multidisciplinary Indonesian Center Journal Journal of Ekonomics, Finance, and Management Studies
Muliyani Mahmud
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Pengaruh Penerapan Digital Payment & Digital Marketing Terhadap Peningkatan Pendapatan UMKM (Studi Pada UMKM Binaan Bank Indonesia Di Kota Gorontalo): (Studi pada UMKM Binaan Bank Indonesia di Kota Gorontalo) Nur Syafira Aulia Fatihah; Muliyani Mahmud; Nurharyati Panigoro
Al-Buhuts Vol. 20 No. 1 (2024): Al-Buhuts
Publisher : Institute Agama Islam Negeri (IAIN) Sultan Amai Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30603/ab.v20i1.4428

Abstract

This research aims to find out the effect of implementing digital payments and digital marketing on increasing MSME income in MSMEs assisted by Bank Indonesia in Gorontalo City. This type of research uses a quantitative approach. The population in this research is MSMEs assisted by Bank Indonesia in Gorontalo City, namely 45 MSMEs. This research uses primary data obtained directly from respondents. The population in this study was 45 MSMEs assisted by Bank Indonesia in Gorontalo City, with the criteria that will later be used as respondents, namely 2 people per MSME. Meanwhile, sampling used the Non Probability Sampling Technique with the Purposive Sampling type. The results of this research are that digital payments have no effect on increasing MSME income, while digital marketing has an effect on increasing MSME income, especially MSMEs assisted by Bank Indonesia in Gorontalo City.
Analisis Efektivitas dan Kontribusi Penerimaan PBB-P2 pada Pendapatan Asli Daerah di Kota Gorontalo Yusuf, Sriwahyuning; Hartati Tuli; Muliyani Mahmud
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.v6i5.1513

Abstract

This research aimed to determine the level of effectiveness and contribution of the Land and Rural and Urban Buildings Tax (PBB-P2) acceptance on the Local Revenue of Gorontalo City. The research method used in this study was a descriptive quantitative method. The data source for this research was primary data obtained directly from the Finance Agency of Gorontalo City in the form of interview results and Budget Realization Reports for 2018-2022. The results of this research indicated that the average effectiveness of achieving the PBB-P2 target acceptance was 89.76%, with the interpretation criterion being effective, even though the actual realization value generally had not been able to reach the set target. The significant average value of PBB-P2 acceptance effectiveness was due to the fact that in 2022, the actual acceptance realization exceeded 100% of the set target. Meanwhile, the contribution of PBB-P2 acceptance on the Local Revenue in Gorontalo City from 2018 to 2022 experienced fluctuations or ups and downs each year, with an average percentage acquisition of 3.58% and the interpretation criterion being Very Low.
Daya Saing Usaha Warung Tradisional di Tengah Keberadaan Ritel Modern di Kecamatan Bone Kabupaten Bone-Bolango Nursela Koniyo; Zulkifli Bokiu; Muliyani Mahmud
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.v6i5.2005

Abstract

This study aims to determine competitiveness, formulate competitive strategies, and find factors causing the decline in the income of traditional stall traders amid the existence of modern retail in Bone District. This research uses qualitative methods with a descriptive approach and uses primary and secondary data sources, the informant in this study is a traditional warung business owner in Bone District. The results showed that traditional stalls in Bone sub-district can compete with modern retail by strengthening the concept of costleadership because it does not require much cost like the concept of differentiation and does not focus consumers and certain areas like the concept of focus. Then the SO strategy can be applied by utilizing existing strengths and opportunities. The factor that causes the decline in the income of traditional stall owners is the lack of insight and careful planning in facing business competition with modern retail.
Blue Accounting dan Wirausaha Teripang Laut: Studi Kasus di Desa Torosiaje, Kecamatan Popayato, Kabupaten Pohuwato Helton Wira Nugraha R.A Umar; Nilawaty Yusuf; Muliyani Mahmud
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 6 No. 8 (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.v6i8.2188

Abstract

This research aims to find forms of Blue Accounting practices in sea cucumber entrepreneurs (Case Study in Torosiaje Village, Popayato District, Pahuwato Regency). This research uses descriptive qualitative methods, data collection uses observation, interviews and documentation. Based on the research results, it can be stated that sea cucumber entrepreneurs in Torosiaje Village have implemented the principles of Blue Accounting where the fishing community and sea product collectors focus on sea cucumbers, starting from cultivating sea cucumbers naturally by avoiding catching young sea cucumbers or too small can help ensure that they have a chance to reproduce before being caught. So Blue Accounting has a big impact on sea cucumber entrepreneurship, where the big impact of Blue Accounting itself can be seen from how it helps sea cucumber entrepreneurs monitor and manage sea cucumber stocks in a sustainable manner and run businesses by prioritizing the environment as an asset in their business activities.
Analisis Abnormal Return dan Trading Volume Activity Sebelum dan Sesudah Ex-Dividend Date: Studi Kasus pada Perusahaan High Dividend 20 yang Terdaftar di Bursa Efek Inodnesia Tahun 2023 Melia; Sahmin Noholo; Muliyani Mahmud
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 6 No. 9 (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.v6i9.2767

Abstract

This research aims to determine whether or not there are differences in abnormal returns and trading volume activity before and after the ex-dividend date in 20 high dividend companies listed on the Indonesia Stock Exchange in 2023. The type of method used in this research is a quantitative method. The sampling technique used was purposive sampling. There were 20 companies used as samples in the research. Research data taken for 30 days consists of 5 days, 10 days and 15 days before and after the ex-dividend date. The analysis used was the paired sample t-test and the Wilcoxon Signs rank test. Based on the research results, it shows that 1) there is no significant difference in abnormal returns before and after the ex-dividend date in high dividend 20 companies. 2) there is a significant difference in trading volume activity before and after the ex-dividend date in high dividend 20 companies.
Pengaruh Pengetahuan Perpajakan dan Sanksi Pajak Terhadap Kepatuhan Wajib Pajak dalam Membayar Pajak Kendaraan Bermotor dengan Kesadaran Wajib Pajak Sebagai Variabel Intervening: Studi Kasus pada SAMSAT Kota Gorontalo Nur’Ain Husa; Nilawaty Yusuf; Muliyani Mahmud
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 5 No. 8 (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.v5i8.2412

Abstract

This study aims to prove the effect of tax knowledge and tax sanctions on taxpayer compliance in paying motor vehicle tax with taxpayer awareness as an intervening variable in Samsat Gorontalo City. This study used primary data, namely by distributing questionnaires to taxpayers registered at Samsat Kota Gorontalo. Sample determination in this study used incidental sampling method. . The number of taxpayers in this study was 100 taxpayers. The method used in this study is Partial Least Square (PLS) using SmartPLS 3.0 data analysis application. The results of this study show that taxation knowledge has a positive effect on taxpayer compliance. Tax sanctions do not have a positive effect on taxpayer compliance. Knowledge of taxation has a positive effect on taxpayer awareness. Tax sanctions have a positive effect on taxpayer awareness. Taxation knowledge positively affects taxpayer compliance with taxpayer awareness as an intervening variable. Tax sanctions positively affect taxpayer compliance with taxpayer awareness as an intervening variable.
Pengaruh Kompetensi Sumber Daya Manusia dan Pemanfaatan Teknologi Informasi Terhadap Akuntabilitas Pengelolaan Dana Desa: Studi Kasus Se Kecamatan Suwawa Timur Kabupaten Bone Bolango Ferra Meilisa; Mattoasi; Muliyani Mahmud
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 5 No. 9 (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.v5i9.2586

Abstract

This research aims to determine the influence of human resource competency and the use of information technology on the accountability of village fund management. The research method used in this research is a quantitative method with an associative quantitative approach. The data used is primary data obtained from distributing questionnaires to Village Heads, Village Secretaries, Heads of Finance and BPD who have served in the last 3 years in East Suwawa District, Bone Bolango Regency. This research involves 3 variables, namely 2 independent variables and 1 dependent variable. Where the independent variable (X1) is Human Resource Competency, the independent variable (X2) is Information Technology Utilization and the dependent variable (Y) is Village Fund Management Accountability. Data analysis in this study used multiple linear regression. The results of the research show 1) Human Resource Competence has a positive and significant effect on accountability in village fund management, 2) The use of information technology has a positive and significant effect on accountability in village fund management, and 3) simultaneously human resource competence and the use of information technology have a positive and significant effect. significant to the accountability of village fund management.
Penyusunan Laporan Keuangan Koperasi Merah Putih Berdasarkan Konsep Entitas di Desa Pentadio Barat Tuli, Hartati; Mahmud, Muliyani
Mopolayio : Jurnal Pengabdian Ekonomi Vol. 5 No. 1 (2025): Mopolayio : Jurnal Pengabdian Ekonomi Volume 5 Number 1 (November 2025) has bee
Publisher : Fakultas Ekonomi Universitas Negeri Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37479/mopolayio.v5i1.119

Abstract

Pengabdian ini bertujuan untuk meningkatkan pemahaman aparat desa dan pengurus koperasi mengenai penyusunan laporan keuangan yang sesuai dengan prinsip akuntansi yang berlaku. Pelaksanaan kegiatan didasari oleh rendahnya tingkat pemahaman dan keterampilan pengelolaan laporan keuangan pada tingkat desa dan koperasi, khususnya di Koperasi Merah Putih yang berlokasi di Desa Pentadio Barat. Selain itu, ditemukan bahwa konsep entitas akuntansi belum diterapkan secara tepat dalam proses penyusunan laporan keuangan koperasi, sehingga laporan yang dihasilkan belum dapat mencerminkan kondisi keuangan koperasi secara akurat. Melalui kegiatan pelatihan dan pendampingan, tim pengabdian berupaya memberikan pemahaman praktis dan teknis kepada peserta mengenai pentingnya penerapan konsep entitas, pencatatan transaksi keuangan yang benar, serta penyusunan laporan keuangan berbasis entitas koperasi. Hasil kegiatan menunjukkan adanya peningkatan pengetahuan dan kemampuan peserta dalam menyusun laporan keuangan yang lebih tertib, transparan, dan sesuai standar.
Efektivitas Pengelolaan Dana Desa Pada Desa Iluta Kecamatan Batudaa Kabupaten Gorontalo Latif, Nurcahyati Wahyuning; Bokiu, Zulkifli; Mahmud, Muliyani
Jurnal Economic Resource Vol. 9 No. 1 (2026): October - March
Publisher : Fakultas Ekonomi & Bisnis Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57178/jer.v9i1.2169

Abstract

Penelitian ini bertujuan untuk mengetahui efektivitas pengelolaan Dana Desa di Desa Iluta, Kecamatan Batudaa, Kabupaten Gorontalo. Metode yang digunakan adalah kualitatif deskriptif dengan teknik pengumpulan data melalui wawancara, observasi, dan dokumentasi. Hasil penelitian menunjukkan bahwa pengelolaan Dana Desa di Desa Iluta secara umum telah berjalan efektif sesuai PMK Nomor 145 Tahun 2023. Tahapan penatausahaan, pertanggungjawaban, dan pelaporan telah dilaksanakan sesuai ketentuan, meskipun masih terdapat kendala berupa ketidaklengkapan dokumen dan keterlambatan penyusunan Surat Pertanggungjawaban (SPJ). Pada tahapan penggunaan, sebagian besar program berjalan sesuai perencanaan, namun program rehabilitasi jembatan belum optimal akibat keterlambatan pencairan dana dan kendala administrasi. Pemantauan dan evaluasi dilaksanakan secara baik oleh pemerintah desa, camat, pendamping desa, dan pemerintah kabupaten, sehingga transparansi dan akuntabilitas tetap terjaga. Selain itu, tidak ditemukan pelanggaran yang memerlukan penghentian atau penundaan penyaluran dana desa. Hasil penelitian ini memberikan gambaran bahwa pengelolaan Dana Desa di Desa Iluta sudah efektif namun perlu peningkatan pada aspek administrasi dan perencanaan program tertentu
THE EFFECT OF MODERNIZATION OF TAX ADMINISTRATION ON THE COMPLIANCE OF MOTOR VEHICLE TAXPAYERS (CASE STUDY OF SAMSAT GORONTALO CITY) Esmelanda Diens; Hartati Tuli; Muliyani Mahmud
Multidisciplinary Indonesian Center Journal (MICJO) Vol. 3 No. 1 (2026): Vol. 3 No. 1 Edisi Januari 2026
Publisher : PT. Jurnal Center Indonesia Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62567/micjo.v3i1.1576

Abstract

This study aims to determine the influence of administrative modernization in taxation on the compliance of vehicle taxpayers at the SAMSAT Office in the Gorontalo City area. The modernization of tax administration is expected to increase service efficiency and convenience for taxpayers which can encourage increased compliance in fulfilling tax obligations. This study uses a quantitative method. Population in this study are all registered motor vehicle taxpayers as many as 144,490 taxpayers, with a sample of 100 respondents consisting of 83 two-wheeled vehicle taxpayers and 17 four-wheeled motor vehicle taxpayers. The sampling technique uses proportional random sampling. Data were collected through the distribution of questionnaires to taxpayers and analyzed using simple linear regression analysis and IBM SPSS 25. The results of the study show that the modernization of tax administration has a positive and significant effect on the compliance of motor vehicle taxpayers. This is evidenced by a t-calculated value of 2.514 > t-table of 1.98472 and a significance value of 0.014 < 0.05. The value of the regression coefficient of 0.129 indicates that every 1% increase in tax administration modernization will increase taxpayer compliance by 12.9%. In addition, a determination coefficient value (R2) of 0.061 indicates that 6.1% of the variation in taxpayer compliance can be explained by modernization of tax administration, while the remaining 93.9% is influenced by other factors outside of this study.
Co-Authors Abdul Wahab Podungge Abdul, Deatry Nur Amalia Ardianah, Yuni Ayahu, Elsanti Bano, Firna Bilatula, Rahmawati Boby Rantow Payu Dahlan, Ince Sefrianti Dai, Raflina Yuniarti Danial, Hendra Pratama Dirman, Dirman Dumbi, Nurfahtia Esmelanda Diens FAHREZAL ZUBEDI Ferra Meilisa Friska Talib Gaffar, Gaffar Hamzah, Wulandari M. Hapsa Yasin Harun Blongkod Helton Wira Nugraha R.A Umar Hiola, Yustina Ibrahim, Sri Devianti Ince Sefrianti Dahlan Indra Wijaya Hamzah Isna Ahmad Kaaba, Nur Sabriani Kadir, Muhamad Taufik Karyono, Debi Koyansow, Novianita Lakisa, Fardin Latif, Nurcahyati Wahyuning Limbertus, Novita Anjelina Mahdalena Mahdalena Mantali, Merlin Mattoasi Mattoasi Mattoasi Maya Wulandari Iskandar Melia Nilawaty Yusuf Nina Atrina Kudusia Niswatin Novianty Djafri Nur Syafira Aulia Fatihah Nurharyati Panigoro Nursela Koniyo Nur’Ain Husa Nur’azizah Bungalo Octavia Hulkiba Pani, Eka Ria Nazmi Panigoro, Nurhayati PURNAMASARI, PURNAMASARI Putri, Ani Rahmayana Rahmayana Rio Monoarfa Rizaldy Saputra Ahmad Sahmin Noholo Salmi Qauly K. Pakaya Sri Devianti Ibrahim Sri Hapsa Uge Sulistian Mangopa Talib, Friska Tiara Abdurahman Tilameo, Yuditia Tri Handayani Amaliah Tuli, Hartati William Indra S. Mooduto Yoesoef, Agustin Yuditia Tilameo Yulinda Djasman Lameo Yusuf, Sriwahyuning Zakir Gunibala Zulkifli Bokiu