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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 JSAP : Journal Syariah and Accounting Public Al-Buhuts (e-journal) JAMBURA: JURNAL ILMIAH MANAJEMEN DAN BISNIS KNOWLEDGE: Jurnal Inovasi Hasil Penelitian dan Pengembangan Economic Reviews Journal Research Review: Jurnal Ilmiah Multidisiplin 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
Muliyani Mahmud
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Religion Agriculture, Biological Sciences & Forestry Arts Humanities Astronomy Biochemistry, Genetics & Molecular Biology Chemistry Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Engineering Environmental Science Health Professions Immunology & microbiology Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Mechanical Engineering Neuroscience Physics Public Health Social Sciences Other

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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.
Analysis of The Growth Rate, Effectiveness and Contribution of Regional Taxes to The Original Regional Revenue of Gorontalo Province for the Period 2020-2024 Hapsa Yasin; Sahmin Noholo; Muliyani Mahmud
International Journal of Technology and Education Research Vol. 3 No. 04 (2025): October - December, International Journal of Technology and Education Research
Publisher : International journal of technology and education research

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63922/ijeter.v3i04.2743

Abstract

This study aims to find out and analyze the growth rate, effectiveness, and amount of regional tax contribution to the original regional revenue of Gorontalo Province during the 2020-2024 period. The method used in this study is a descriptive method with a quantitative approach with the type of data used, namely secondary data. The analysis used is an analysis of growth rate, effectiveness and contribution. The results of this study show that the growth rate of regional taxes in Gorontalo Province during the 2020-2024 period shows unstable conditions and tends to fluctuate with an average of 5% included in the criteria of not succeeding. Meanwhile, the level of regional tax effectiveness in Gorontalo Province shows very good achievements with an average of 110%. Regional taxes make a huge contribution to the Regional Revenue of Gorontalo Province with an average of 84% which means that most of the original revenue of Gorontalo Province comes from regional taxes.
The Effect Of Sustainability Reporting On Company Value With Intellectual Capital As A Moderation Dirman, Dirman; Muliyani Mahmud; Yustina Hiola
International Journal of Business and Quality Research Vol. 4 No. 01 (2026): Januari - March, International Journal of Business and Quality Research (IJBQR
Publisher : Citakonsultindo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63922/ijbqr.v4i01.3030

Abstract

This study examines the relationship between sustainability reporting and firm value and investigates whether intellectual capital strengthens this relationship in companies listed in the Jakarta Islamic Index (JII). Firm value is proxied by Price to Book Value (PBV), sustainability reporting is measured using the Global Reporting Initiative (GRI) disclosure index, and intellectual capital is assessed using the Value Added Intellectual Coefficient (VAIC™) model. The sample consists of 30 JII-listed firms in 2024, analyzed using Structural Equation Modeling–Partial Least Squares (SEM-PLS). Drawing on signaling theory and the resource-based view, sustainability reporting is expected to function as a credible signal of long-term value creation, while intellectual capital is assumed to enhance the firm’s ability to transform sustainability disclosure into competitive advantage. However, the findings indicate that sustainability reporting does not significantly affect firm value, and intellectual capital does not moderate this relationship. These results suggest that sustainability disclosure in the Islamic capital market context may not yet be perceived as value-relevant information by investors. The absence of a significant effect also raises concerns regarding disclosure quality and the potential perception of greenwashing, where sustainability reporting fulfills regulatory compliance but lacks substantive strategic integration. The study contributes to the literature by highlighting the signaling limitations of sustainability reporting and the underutilized strategic role of intellectual capital in emerging Islamic markets.
Efektivitas Pengelolaan Dana Desa Pada Desa Iluta Kecamatan Batudaa Kabupaten Gorontalo Nurcahyati Wahyuning Latif; Zulkifli Bokiu; Muliyani Mahmud
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
Pengaruh Pengendalian Internal dan Sistem Informasi Akuntansi Terhadap Kinerja Pegawai pada Inspektorat Daerah Kota Gorontalo Nur Sabriani Kaaba; Nilawaty Yusuf; Muliyani Mahmud
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 7 No. 5 (2025): 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.v7i5.5470

Abstract

This study aims to determine the effect of internal control and accounting information systems on employee performance at the Gorontalo City Regional Inspectorate Office. The study uses a quantitative research method. The primary data source was obtained from a questionnaire distributed to State Civil Apparatus (ASN) at the Gorontalo City Regional Inspectorate. The data analysis technique in this study is descriptive quantitative analysis using the statistical t test, statistical f test and coefficient of determination test using IBM SPSS 27 for windows. The results of the study indicate that partially internal control and accounting information systems have a significant positive effect on Employee Performance at the Gorontalo City Regional Inspectorate. Then simultaneously internal control and accounting information systems have a significant effect on employee performance by 45.2% while the remaining 58.2% is explained by other variables not explained in this study.  
Kajian Faktor-Faktor yang Berperan terhadap Literasi Keuangan Perempuan Perkotaan dalam Mendukung Percepatan Pencapaian Tujuan Pembangunan Berkelanjutan Nurharyati Panigoro; Boby Rantow Payu; Muliyani Mahmud
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 7 No. 12 (2025): 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.v7i12.9958

Abstract

In the context of women, especially those living in urban areas, financial literacy plays a strategic role not only in the management of personal and family finances, but also in increasing women's participation in productive economic sectors. The purpose of this study is to analyze and identify factors that affect the level of financial literacy in urban women. The method used in this study uses a quantitative method approach. The data used in this study is in the form of primary data obtained from surveys, while data collection uses questionnaire instruments. This research is not only focused on women who have careers, but all women's groups in the city of Gorontalo. The results of the study show that the level of financial literacy of urban women in the city of Gorontalo for conventional financial products is very good and for the level of financial literacy of non-conventional products is still low.  Then among the factors that have an influence on financial literacy are age, education level and income, while marital and employment status are not related to the level of financial literacy of urban women.
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.
Pengaruh Kualitas Analisis Kredit, Prosedur Pemantauan Piutang dan Efektivitas Penagihan Terhadap Kewajaran Pengelolaan Piutang Firna Bano; Gaffar Gaffar; Muliyani Mahmud
Jambura Accounting Review Vol. 6 No. 2 (2025): Jambura Accounting Review - August 2025
Publisher : Program Studi S1 Akuntansi Jurusan Akuntansi, Fakultas Ekonomi Universitas Negeri Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37479/jar.v6i2.200

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh kualitas analisis kredit, prosedur pemantauan piutang, dan efektivitas penagihan terhadap kewajaran pengelolaan piutang pada FIF Group Kota Gorontalo. Metode penelitian yang digunakan adalah penelitian kuantitatif dengan pendekatan kausal komparatif. Data primer diperoleh melalui kuesioner yang disebarkan kepada responden, kemudian dianalisis menggunakan regresi linier berganda. Hasil penelitian menunjukkan bahwa secara parsial, kualitas analisis kredit tidak berpengaruh signifikan terhadap kewajaran pengelolaan piutang. Namun, prosedur pemantauan piutang dan efektivitas penagihan terbukti memiliki pengaruh positif dan signifikan terhadap kewajaran pengelolaan piutang. Secara simultan, ketiga variabel tersebut berpengaruh signifikan terhadap kewajaran pengelolaan piutang di FIF Group Kota Gorontalo. Temuan ini menegaskan pentingnya optimalisasi prosedur pemantauan piutang dan efektivitas penagihan untuk menjaga kesehatan keuangan perusahaan.
Pengaruh Penerapan Aplikasi SAP Business One Terhadap Kualitas Pelaporan Keuangan di PT Hasjrat Abadi Gorontalo Deatry Nur Amalia Abdul; Harun Blongkod; Muliyani Mahmud
Jambura Accounting Review Vol. 7 No. 1 (2026): Jambura Accounting Review - February - Juli 2026
Publisher : Program Studi S1 Akuntansi Jurusan Akuntansi, Fakultas Ekonomi Universitas Negeri Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37479/jar.v7i1.267

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh kualitas penerapan aplikasi SAP Business One terhadap kualitas pelaporan keuangan. Metode penelitian yang digunakan dalam penelitian ini adalah metode kuantitatif dengan pendekatan deskriptif. Data yang digunakan diperoleh dari penyebaran kuesioner kepada 46 orang pegawai yang menggunakan SAP Business One di PT Hasjrat Abadi “Toyota” Provinsi Gorontalo. Analisis data menggunakan regresi linier sederhana dengan bantuan program SmartPLS. Hasil penelitian menunjukan bahwa Aplikasi SAP Bussines One berpengaruh positif dan signifikan terhadap Kualitas Laporan Keuangan PT Hasjrat Abadi Toyota (Kota Gorontalo). Hal ini berdasarkan hasil pengujian nilai t-Statistik yang diperoleh 31,631 yang berarti lebih besar dari 1,96 seperti yang disyaratkan dan nilai signifikansi yang diperoleh 0,000 atau berada dibawah 0,05 dengan besaran pengaruh Aplikasi SAP Bussines One terhadap Kualitas Laporan Keuangan adalah sebesar 0,912 atau 91,2%. Hasil penelitian ini menjadi masukkan bagi Perusahaan dalam meningkatkan kualitas laporan keuangannya.
Co-Authors Abdul Wahab Podungge Adnan R. Abas Amir Lukum, Amir Ardianah, Yuni Ayahu, Elsanti Ayub Domili Bilatula, Rahmawati Boby Rantow Payu Dahlan, Ince Sefrianti Dai, Raflina Yuniarti Danial, Hendra Pratama Deatry Nur Amalia Abdul Dirman Dirman Dirman, Dirman Dumbi, Nurfahtia FAHREZAL ZUBEDI Ferra Meilisa Firna Bano Friska Talib Gaffar, Gaffar Hamzah, Wulandari M. Hapsa Yasin Harun Blongkod Helton Wira Nugraha R.A Umar Hendra Pratama Danial Hiola, Yustina Ibrahim, Sri Devianti Ince Sefrianti Dahlan Indra Wijaya Hamzah Intan T. Mohamad Isna Ahmad Kadir, Muhamad Taufik Karyono, Debi Koyansow, Novianita Lakisa, Fardin Limbertus, Novita Anjelina Lukman Payaka M. Ikhairi Al Qudri Mantali, Merlin Mattoasi Mattoasi Maya Wulandari Iskandar Melia Mentari Rizki Sawitri Pilomonu Mohamad Reyhan Permata Nilawaty Yusuf Nina Atrina Kudusia Niswatin Novianty Djafri Nur Sabriani Kaaba Nur Syafira Aulia Fatihah Nurcahyati Wahyuning Latif Nurharyati Panigoro Nursela Koniyo Nur’Ain Husa Nur’azizah Bungalo Octavia Hulkiba Pakaya, Lukman Pani, Eka Ria Nazmi Panigoro, Nurhayati PURNAMASARI, PURNAMASARI Putri, Ani Rahmayana Rahmayana Rio Monoarfa Rizaldy Saputra Ahmad Sahmin Noholo Sesylia Mohune Sri Devianti Ibrahim Sri Hapsa Uge Sulistian Mangopa Talib, Friska Tiara Abdurahman Tilameo, Yuditia Tri Handayani Amaliah Tuli, Hartati Usman William Indra S. Mooduto Windi Sehebeli Yuditia Tilameo Yulinda Djasman Lameo Yusuf, Sriwahyuning Zakir Gunibala Ziantara Sagita Raihan Kariem Zulkifli Bokiu