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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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Pelaporan Keuangan Koperasi Merah Putih Berbasis Aplikasi KOPEKSI Muliyani Mahmud; Hartati Tuli
Mopolayio : Jurnal Pengabdian Ekonomi Vol. 5 No. 3 (2026): Mopolayio : Jurnal Pengabdian Ekonomi Volume 5 Number 3 (July 2026) has been of
Publisher : Fakultas Ekonomi Universitas Negeri Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37479/mopolayio.v5i3.147

Abstract

Pengabdian kepada masyarakat ini bertujuan memperkuat kapasitas pengurus Koperasi Merah Putih Desa Pentadio Barat dalam menyusun laporan keuangan yang sistematis, transparan, dan akuntabel melalui penggunaan Aplikasi KOPEKSI. Kegiatan dilakukan secara partisipatif melalui identifikasi masalah, sosialisasi, pelatihan, pendampingan, evaluasi, dan tindak lanjut keberlanjutan. Mitra menghadapi beberapa kendala, antara lain pencatatan yang masih manual, dokumentasi laporan keuangan yang belum tertata, serta keterbatasan pemahaman pengurus mengenai pembukuan koperasi. Pelatihan diarahkan pada penguatan konsep dasar akuntansi koperasi, pencatatan transaksi, dan penyusunan laporan keuangan berbasis aplikasi. Pendampingan difokuskan pada penyusunan laporan laba rugi, perubahan ekuitas, posisi keuangan, dan arus kas secara terintegrasi. Hasil kegiatan menunjukkan peningkatan pemahaman dan keterampilan pengurus dalam pembukuan serta pelaporan keuangan. Penggunaan KOPEKSI juga mendorong peralihan dari sistem manual menuju pelaporan yang lebih terstruktur, terdokumentasi, dan mendukung tata kelola keuangan koperasi desa secara berkelanjutan.
Pengaruh Pengetahuan Fiskal dan Ketegasan Sanksi Terhadap Kepatuhan Pajak Pelaku UMKM Pajak Restoran di Kota Gorontalo Ayub Domili; Lukman Pakaya; Muliyani Mahmud
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 8 No. 7 (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.v8i7.12473

Abstract

This study aims to determine the effect of fiscal knowledge and strictness of sanctions on tax compliance of restaurant tax MSMEs in Gorontalo City. The research method used was quantitative. Data collection was conducted by distributing questionnaires to restaurant tax MSMEs in Gorontalo City. The population in this study were restaurant tax MSMEs registered as restaurant taxpayers in Gorontalo City, with a sample size of 92 respondents. The data analysis technique used was multiple linear regression analysis with the help of SPSS. The results showed that fiscal knowledge partially had a positive and significant effect on tax compliance of restaurant tax MSMEs in Gorontalo City, and strictness of sanctions had a positive and significant effect on tax compliance of restaurant tax MSMEs in Gorontalo City. Simultaneously, fiscal knowledge and strictness of sanctions had a positive and significant effect on tax compliance of restaurant tax MSMEs in Gorontalo City, explained by the variable's R-square value of 74.2%, while the remaining 25.8% was contributed by other variables outside the research model.
Penerapan Automatic Adjustment sebagai Instrumen Pengendalian Belanja Operasional: Studi pada LPP RRI Gorontalo M. Ikhairi Al Qudri; Lukman Payaka; 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.v7i1.328

Abstract

Penelitian ini bertujuan menganalisis penerapan Automatic Adjustment sebagai instrumen pengendali belanja operasional pada LPP RRI Gorontalo serta mengidentifikasi faktor pendukung dan penghambatnya. Penelitian menggunakan pendekatan kualitatif deskriptif dengan data dari wawancara, observasi, dan dokumentasi. Informan terdiri dari pimpinan satuan kerja dan pelaksana fungsi keuangan. Hasil penelitian menunjukkan bahwa kebijakan dilaksanakan melalui penetapan pagu efektif, revisi TOR dan RAB, penyesuaian kegiatan, serta verifikasi berlapis sebelum realisasi belanja. Kebijakan ini memperkuat disiplin anggaran, tetapi menambah beban administrasi dan membatasi fleksibilitas operasional. Faktor pendukung meliputi komunikasi formal, komitmen pimpinan, kompetensi SDM, dan budaya kepatuhan. Hambatan utama meliputi keterlambatan informasi teknis, revisi berulang, keterbatasan anggaran, dan belum tersedianya SOP khusus.
Implementasi Perhitungan Harga Pokok Produksi dengan Metode Harga Pokok Proses Pada Pabrik Mie Cap Ayam Gorontalo Windi Sehebeli; Amir Lukum; 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.v7i1.329

Abstract

Penelitian ini bertujuan untuk mengetahui perhitungan harga pokok produksi menggunakan metode harga pokok proses pada Pabrik Mie Cap Ayam Biawu Kota Gorontalo. Metode penelitian yang digunakan adalah deskriptif kuantitatif dengan data yang diperoleh melalui observasi, wawancara, dan dokumentasi. Hasil penelitian menunjukkan bahwa perhitungan harga pokok produksi menggunakan metode harga pokok proses menghasilkan informasi biaya yang lebih akurat karena seluruh biaya produksi diperhitungkan secara sistematis. Oleh karena itu, metode harga pokok proses dinilai sesuai diterapkan pada Pabrik Mie Cap Ayam Biawu yang melakukan produksi secara massal dan berke-lanjutan.
THE INFLUENCE OF FINANCIAL LITERACY AND BUSINESS CAPITAL ON THE SUSTAINABILITY OF WOMEN-OWNED MSMEs IN LIMBOTO SUBDISTRICT, GORONTALO REGENCY Mohamad Reyhan Permata; Muliyani Mahmud; Nurharyati Panigoro; Hendra Pratama Danial
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.v3i2.2389

Abstract

Micro, Small, and Medium Enterprises (MSMEs) play a vital role in the Indonesian economy, including those managed by women. However, the sustainability of MSMEs still faces various challenges, particularly regarding low financial literacy and limited business capital. These conditions can affect the ability of female entrepreneurs to manage and develop their businesses sustainably. This study aims to determine the influence of financial literacy and business capital on the sustainability of women-owned MSMEs in Limboto Subdistrict, Gorontalo Regency. The method used in this study is a quantitative method with primary data obtained from questionnaires using a Likert scale. The sample collection process used the proportionate stratified random sampling technique. The strata in this study consisted of 14 villages in Limboto Subdistrict, Gorontalo Regency, with a total sample of 175 respondents. The data analysis technique employed Structural Equation Modeling (SEM), operated using the AMOS 24 program. The results of the study indicate that financial literacy does not have a significant effect on business sustainability, while business capital has a positive and significant effect on business sustainability. Furthermore, financial literacy and business capital simultaneously have a positive and significant effect on business sustainability, explained by an R-square value of 94.6%, while the remaining 5.4% is contributed by other variables outside the research model.
Analisis Komparatif Pengaruh Sustainability Reporting Berbasis Website dan Kinerja Keuangan terhadap Nilai Perusahaan Konstituen JII dan IDX ESG Leaders di BEI Mentari Rizki Sawitri Pilomonu; Muliyani Mahmud; Yustina Hiola; Sesylia Mohune; Dirman Dirman
JSAP: Journal Syariah and Accounting Public Vol 9, No 1 (2026): Juli 2026
Publisher : Program Studi Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31314/jsap.9.1.1-20.2026

Abstract

ABSTRACT: Sustainability reporting has become a global demand [5], with public companies competing to disclose it for a better corporate image and value [10]. Companies included in the Jakarta Islamic Index (JII) constituents that comply with sharia principles and companies indexed in the IDX ESG Leaders that excel in handling environmental, social, and governance issues should be role models in sustainability reporting. Therefore, this study is directed at analyzing the influence of website-based sustainability reporting and financial performance on the value of JII and IDX ESG Leaders constituent companies. In the context of the Indonesian capital market, company value is an important indicator that reflects management performance and investor perceptions. With increasing attention to environmental, social, and governance (ESG) issues, companies are required to focus not only on profits but also on positive impacts for stakeholders [2]. The method used in this study is a comparative quantitative approach, with a sample of companies listed on the JII and IDX ESG Leaders that publish sustainability reports and financial reports. The data collected includes company value as measured by stock price, financial performance as measured by Return on Assets (ROA), and sustainability reports analyzed using the content analysis method. Data analysis was performed using multiple linear regression and the Chow test to identify differences in influence between the two index groups. The expected results of this study are the identification of a significant influence of sustainability reporting and financial performance on company value, as well as recommendations for companies and investors regarding the importance of digital sustainability reporting. Keywords: sustainability reporting, financial performance, company value, JII, IDX ESG Leaders.
Pelatihan Pembuatan Souvenir Berbahan Limbah Di Kecamatan Suwawa Kabupaten Bone Bolango Nilawaty Yusuf; Muliyani Mahmud
Civic Education Law and Humaniora : Jurnal Pengabdian Masyarakat Terintegrasi Vol 3 No 1 May 2025
Publisher : Universitas Negeri Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37905/celara.v3i1.31164

Abstract

Pemanfaatan limbah pakaian dan rumah tangga untuk dijadikan souvenir ini dapat mengatasi permasalahan limbah yang selalu ada disetiap daerah. Oleh karenanya masyarakat harus mampu memanfaatkan limbah yang ada, permasalahan yang ada Kurangnya pemahaman masyarakat tentang pemanfaatan limbah menjadi souvenir. Adapun tujuan dari pengabdian ini adalah Untuk meningkatkan kemampuan dan ketrampilan masyarakat dalam mengolah limbah menjadi souvenir. Metode pelaksanaan dalam pengabdian ini adalah: (1) metode ceramah digunakan oleh pemateri; (2) metode diskusi digunakan untuk memperdalam materi; (3) pelatihan pembuatan souvenir dan (4) evaluasi. Hasil yang dicapai dari kegiatan pelatihan ini dapat disimpulkan bahwa peserta mulai memahami dan mengetahui bagaimana cara mengolah limbah menjadi souvenir atau produk jadi yang siap dijual sehingga dapat meningkatkan pendapatan masyarakat dari hasil penjualan produk tersebut. 
PENGARUH PERENCANAAN ANGGARAN TERHADAP PROFITABILITAS UMKM DI KOTA TENGAH, KOTA GORONTALO Adnan R. Abas; Mattoasi Mattoasi; Muliyani Mahmud
JAMBURA: Jurnal Ilmiah Manajemen dan Bisnis Vol 9, No 2 (2026): JIMB - VOLUME 9 NOMOR 2 SEPTEMBER 2026
Publisher : Universitas Negeri Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37479/jimb.v9i2.41074

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh perencanaan anggaran terhadap profitabilitas Usaha Mikro, Kecil, dan Menengah (UMKM) di Kecamatan Kota Tengah, Kota Gorontalo. Penelitian ini dilatarbelakangi oleh masih rendahnya pengelolaan keuangan dan belum optimalnya penerapan perencanaan anggaran pada sebagian pelaku UMKM, sehingga menyebabkan profitabilitas usaha cenderung mengalami fluktuasi. Perencanaan anggaran dianggap penting karena mampu membantu pelaku usaha dalam mengendalikan biaya operasional, mengatur arus kas, serta meningkatkan efektivitas penggunaan sumber daya usaha. Metode penelitian yang digunakan adalah metode kuantitatif dengan pendekatan deskriptif. Populasi dalam penelitian ini adalah seluruh pelaku UMKM di Kecamatan Kota Tengah, Kota Gorontalo. Teknik pengambilan sampel menggunakan purposive sampling dengan jumlah sampel sebanyak 34 responden. Teknik pengumpulan data dilakukan melalui penyebaran kuesioner kepada pelaku UMKM. Analisis data menggunakan uji validitas, uji reliabilitas, uji asumsi klasik, analisis regresi linear sederhana, uji t, dan koefisien determinasi dengan bantuan aplikasi IBM SPSS Statistics 21. Hasil penelitian menunjukkan bahwa perencanaan anggaran berpengaruh positif dan signifikan terhadap profitabilitas UMKM di Kecamatan Kota Tengah, Kota Gorontalo. Hal ini menunjukkan bahwa semakin baik perencanaan anggaran yang dilakukan oleh pelaku UMKM, maka semakin meningkat pula profitabilitas usaha yang diperoleh. Perencanaan anggaran yang baik membantu UMKM dalam mengontrol pengeluaran, meningkatkan efisiensi operasional, serta mempermudah evaluasi kinerja keuangan usaha.
Pengaruh Transparansi dan Akuntabilitas terhadap Pengelolaan Dana Desa dengan Internal Control sebagai Variabel Moderasi Intan T. Mohamad; Usman; Muliyani Mahmud
Research Review: Jurnal Ilmiah Multidisiplin Vol. 5 No. 2 (2026): Research Review: Jurnal Ilmiah Multidisiplin (Agustus 2026 - Januari 2027)
Publisher : Transbahasa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54923/researchreview.v5i2.567

Abstract

This study aims to analyze the influence of transparency and accountability on village fund management and to examine the role of internal control as a moderating variable in village governments in Tabongo District, Gorontalo Regency. This study employed a quantitative approach with a causal associative research design. The population consisted of 110 village government officials from nine villages in Tabongo District, while 36 respondents were selected using purposive sampling. Data were collected through questionnaires and analyzed using multiple linear regression and Moderated Regression Analysis (MRA) with IBM SPSS Statistics version 26. The results indicate that transparency and accountability have a positive and significant effect on village fund management. Furthermore, internal control moderates the effect of transparency on village fund management and is classified as pure moderation, although the moderating effect weakens the relationship. Meanwhile, internal control does not moderate the effect of accountability on village fund management and is therefore classified as homologiser moderation. These findings indicate that improving the quality of village fund management is influenced by the implementation of transparency and accountability, while the effectiveness of internal control only plays a role in the relationship between transparency and village fund management.
Pengaruh Penggunaan BSG QRIS terhadap Perilaku Transaksi Non-Tunai pada Nasabah Bank SulutGo Ziantara Sagita Raihan Kariem; Niswatin; Muliyani Mahmud
Research Review: Jurnal Ilmiah Multidisiplin Vol. 5 No. 2 (2026): Research Review: Jurnal Ilmiah Multidisiplin (Agustus 2026 - Januari 2027)
Publisher : Transbahasa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54923/researchreview.v5i2.578

Abstract

This study aims to analyze the effect of BSG QRIS usage on the cashless transaction behavior of customers at Bank SulutGo, Gorontalo Branch. A quantitative research approach was employed, using primary data collected through questionnaires distributed to the respondents. The research instrument was measured using a Likert scale to assess customers’ use of BSG QRIS and their cashless transaction behavior. The sample was selected using purposive sampling, involving 40 respondents who were customers of Bank SulutGo, Gorontalo Branch, and users of BSG QRIS. The collected data were analyzed using simple linear regression with the assistance of SPSS version 25. The results demonstrate that BSG QRIS usage has a positive and significant effect on customers’ cashless transaction behavior. This finding is supported by a regression coefficient of 0.436 and a significance value of 0.002, which is lower than the 0.05 significance level. Furthermore, the Adjusted R Square value of 22.7% indicates that BSG QRIS usage explains 22.7% of the variation in customers’ cashless transaction behavior, while the remaining 77.3% is attributable to other factors outside the research model. These findings suggest that greater utilization of BSG QRIS can encourage customers to adopt more convenient and cashless transaction practices in their daily financial activities.
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