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All Journal Jurnal Ilmiah Pangabdhi Jurnal Mirai Management AKUNTANSI DEWANTARA Journal of Economic, Bussines and Accounting (COSTING) SEIKO : Journal of Management & Business KACANEGARA Jurnal Pengabdian pada Masyarakat JURNAL PENDIDIKAN TAMBUSAI Jurnal Wawasan dan Riset Akuntansi YUME : Journal of Management Jambura Accounting Review Jurnal Pembelajaran Pemberdayaan Masyarakat (JP2M) Jurnal Buana Akuntansi Jurnal Sibermas (Sinergi Pemberdayaan Masyarakat) Economics and Digital Business Review Wiga : Jurnal Penelitian Ilmu Ekonomi Economic Reviews Journal Jurnal Pengabdian Masyarakat Indonesia (JPMI) International Journal of Applied Business and International Management International Journal of Accounting & Finance in Asia Pasific Journal of International Conference Proceedings Gemilang: Jurnal Manajemen dan Akuntansi International Journal of Science and Environment Jurnal Mahasiswa Manajemen dan Akuntansi Innovative: Journal Of Social Science Research Science and Education Journal Faedah: Jurnal Hasil Kegiatan Pengabdian Masyarakat Indonesia Karunia: Jurnal Hasil Pengabdian Masyarakat Indonesia Mopolayio : Jurnal Pengabdian Ekonomi Majapahit Journal of Islamic Finance dan Management Jurnal Pengabdian Sosial Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah RESLAJ: Religion Education Social Laa Roiba Journal Majapahit Journal of Islamic Finance dan Management Jurnal Mahasiswa Akuntansi International Journal of Technology and Education Research International Journal of Economics, Business and Innovation Research Jurnal Pelayanan Masyarakat Jurnal Pengabdian Dian Mandala Karya Nyata: Jurnal Pengabdian Kepada Masyarakat Journal of Social Science and Education Research Multidisciplinary Indonesian Center Journal Dhana Atestasi : Jurnal Ilmiah Akuntansi International Journal of Economics and Management Research Jurnal Publikasi Ekonomi dan Akuntansi Dhana Jurnal Pengabdian Masyarakat Indonesia
Ayu Rakhma Wuryandini
Unknown Affiliation
Religion Agriculture, Biological Sciences & Forestry Humanities Biochemistry, Genetics & Molecular Biology Chemical Engineering, Chemistry & Bioengineering Chemistry Computer Science & IT Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Medicine & Pharmacology Physics Public Health Social Sciences Other

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Influence Product And Quality Service to Income on Agent Brilink With Moderation System Distribution Profit : Study on BRILink Agents in Bone Bolango Regency Mohamad Rendy Ismaii; Ayu Rakhma wuryandini; Victorson Taruh
International Journal of Economics and Management Research Vol. 4 No. 1 (2025): : International Journal of Economics and Management Research
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/ijemr.v4i1.460

Abstract

Study This aiming For analyze the influence of product and service quality on income at brilink agents moderating the profit sharing system study at brilink agents in bone bolango district. This study uses quantitative methods. Data were collected through questionnaires. Those selected as research samples based on the Propostionate stratified random sampling technique were carried out with dividing the population/strata proportionally and randomly. The sampling technique with Proportionate Stratified Random Sampling was carried out by collecting data on the number of BRILink agents in Bone Bolango Regency from each unit which was then determined by the number of samples needed for each unit using the Statistical Package for the Social Sciences (spss) The results of the study indicate that product and service quality have a positive effect on BRILink agent income. In addition, the profit sharing system has been shown to strengthen the influence of both variables on agent income.
Pengaruh Kompetensi Aparat Desa dan Pemanfaatan Teknologi Informasi Terhadap Akuntabilitas Pengelolaan Dana Desa: Studi Kasus di Kecamatan Tilango Kabupaten Gorontalo Nurain Huda; Harun Blongkod; Ayu Rakhma Wuryandini
Economic Reviews Journal Vol. 3 No. 4 (2024): Economic Reviews Journal
Publisher : Masyarakat Ekonomi Syariah Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56709/mrj.v3i4.536

Abstract

This study aims to investigate the influence of village apparatus competence and information techonology utilization on the accountability of village fund management in Tilango Sub-district, Gorontalo Regency. The study employed a quantitative method with primary data collected through a questionnaire. A pusposive sampling tecnique was employed, resulting in a sample size of 103 participants. The analysis method utilized is Sturctural Equation Modeling (SEM) with the assistance of AMOS software. The finding indicate that: 1) Village apparatus competence has an insignificant influence on the accountability of village fund management; 2) Information technology utilization also has an insignificant influence on the accountability of village fund management; 3) Both village apparatus competence and information technology utilization collectively have a significant influence on the accountability of village fund management.
Praktik Akuntabilitas dan Kompetensi Sumber Daya Manusia terhadap Fraud Pengelolaan Dana Desa Dengan Moral Sensivity Sebagai Variabel Moderasi Yuska Rahayu Djunaidi; Ayu Rakhma Wuryandini; Nurharyati Panigoro
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.v6i5.1613

Abstract

The aim of this research is to analyze the factors that influence Village Fund Management Fraud with Moral Sensitivity as a moderating variable. This type of research is a descriptive quantitative method with a Multiple Regression Analysis (MRA) approach. In data collection techniques, researchers used surveys and distributed questionnaires in Kabila Bone District, where the research population consisted of nine villages spread across Kabila Bone District as the coastal area of ​​Tomini Bay. The sampling technique used purposive sampling with a research sample of 72 respondents. The results of this research show that Accountability Practices have a positive effect on village fund management fraud, Human Resource Competence has an effect on village fund management fraud, accountability practices and human resource competency have an effect on village fund management fraud, moral sensitivity is unable to moderate accountability practices on village fund management fraud, and moral sensitivity is able to moderate human resource competence towards village fund management fraud and is a quasi moderator
Persepsi Nasabah Terhadap Penerapan Mobile Banking dalam Meningkatkan Pelayanan dengan Menggunakan Metode Technology Acceptance Model: Studi Kasus Bank Rakyat Indonesia Unit Simpong Kota Luwuk, Sulawesi Tengah Safira Nindita Datu Adam; Tri Handayani Amaliah; Ayu Rakhma Wuryandini
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 6 No. 10 (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.v6i10.2871

Abstract

This research aims to determine customer perceptions regarding the application of mobile banking in improving bank services. This research method uses quantitative descriptive research methods and uses the Technology Acceptance Model (TAM) theory. The data collection method is carried out by distributing questionnaires online (google form) and documentation in the form. The location of this research is BRI Simpang Unit, Luwuk Banggai, Central Sulawesi. The results of the research show that: 1) Customer perceptions have an influence on improving the services of Bank Rakyat Indonesia Simpang Unit Luwuk City, Central Sulawesi. Thus, the better the perception given by customers, the more it will support the improvement of services at Bank Rakyat Indonesia Simpang Unit Luwuk City, Central Sulawesi; 2) Customer perceptions influence the implementation of mobile banking at Bank Rakyat Indonesia Simpang Unit, Luwuk City, Central Sulawesi. Thus, the better the perception given by customers, the more it will encourage them to use service applications via mobile banking from Bank Rakyat Indonesia Simpang Unit Luwuk City, Central Sulawesi; 3) The implementation of mobile banking has an effect on improving the services of the Bank Rakyat Indonesia Simpang Unit, Luwuk City, Central Sulawesi. Thus, the higher the number of customers who use mobile banking for financial transactions, the more it will reflect the improvement in the service quality of Bank Rakyat Indonesia Simpang Unit Luwuk City, Central Sulawesi; 4) The implementation of mobile banking is able to mediate the influence of customer perceptions on improving services at Bank Rakyat Indonesia Simpang Unit, Luwuk City, Central Sulawesi.
Analisis Rantai Nilai (Value Chain) pada Usaha Rumah Karawo Kota Gorontalo Tri Sukma Pulukadang; Zulkifli Bokiu; Ayu Rakhma Wuryandini
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 6 No. 12 (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.v6i12.2998

Abstract

This research aims to find out how the Value Chain Practices in the Karawo Home Business, Gorontalo City. This research uses a qualitative method with a descriptive approach and uses data collection techniques using primary data obtained directly from observation, interviews and documentation. The results of this research show that there are two activities that are carried out well in the Karawo House Business in Gorontalo City, namely primary and supporting activities. Primary activities include inbound logistics consisting of receiving and storing raw materials, scheduling vehicles via J&E or cargo. The operation starts from designing the motif, making cuts on the fabric, finally embroidering and sewing the clothes. Outbound logistics consists of product collection, product storage to the Rumah Karawo boutique. However, Rumah Karawo does not have a distributor, so products are sold directly to customers. Marketing and sales, namely by utilizing relationships, fashion shows, marketing and sales through online and offline, advertising and promotions. As well as providing service to customers. Supporting activities include Company Infrastructure which includes general management, planning for the development of Rumah Karawo, and finances at Rumah Karawo which still need to be improved. Human Resources Management is quite good but does not provide special training for workers. The technology used is still simple except for designing motifs. as well as Procurement/purchase of raw materials and karawo equipment.
Pengendalian Internal dan Transparansi terhadap Pencegahan Fraud: Studi Kasus pada Inspektorat Kabupaten Gorontalo Yuliana Mangopa; Hartati Tuli; Ayu Rakhma Wuryandini
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 6 No. 10 (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.v6i10.3026

Abstract

The study aims to identify the impact of the variables of Internal Control and Transparency on fraud prevention. (Studi Kasus Pada Inspektorat Kabupaten Gorontalo). The method used in research is a quantitative method with primary data obtained from questionnaire data that is measured using a likert scale. The sample collection process used a saturated sample with a total sample of 53 respondents. The data collected was then analyzed using a double linear regression test using the SPSS program version 26. The results of the research show that: 1) Internal controls have a significant impact on the Prevention of Fraud in the Gorontalo District Inspectorate. 2) Transparency has a significant influence on the prevention of fraud in Gorontalu District Inspection. 3) Fraud prevention in the gorontalo district inspectorate with a determination coefficient of 87.4% while the remaining 12.6% can be explained by other variables not studied in this study
The Effect of Business Capital Financing Utilization on MSME Development: The Moderating Role of Financial Literacy (Evidence from MSMEs in East Kota District, Gorontalo City Financed by Amartha Point) Anastasya Kandow; Tri Handayani Amaliah; Ayu Rakhma Wuryandini
International Journal of Technology and Education Research Vol. 4 No. 01 (2026): January- March, International Journal of Technology and Education Research (IJ
Publisher : International journal of technology and education research

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63922/ijeter.v4i01.2381

Abstract

This study aims to analyze the effect of business capital financing utilization on the development of micro, small, and medium enterprises (MSMEs) and to examine the role of financial literacy as a moderating variable. The research employed a quantitative method with a descriptive approach. Data were collected through questionnaires distributed to 96 MSME owners who received financing from Amartha in East City District, Gorontalo City. Data analysis was conducted using Moderated Regression Analysis with the assistance of SmartPLS software. The results indicate that the utilization of business capital financing has a positive effect on MSME development. However, the moderation test results show that financial literacy does not moderate the effect of business capital financing utilization on MSME development. The t-statistic value of 0.712, which is smaller than the significance threshold of 1.96, and a significance value of 0.477, which is greater than 0.05, indicate that financial literacy does not function as a moderator. These findings suggest that improvements in MSME development are primarily influenced by the amount and form of financing utilization itself rather than by the financial literacy level of business actors.
Production Cost Management In The Development Of Karawo Center At Smes Of Karawo Business Source Mongolato Village, Gorontalo Regency Didin Lonto; Tri Handayani Amaliah; Ayu Rakhma Wuryandini
International Journal of Economics, Business and Innovation Research Vol. 5 No. 01 (2026): December - January, International Journal of Economics, Business and Innovatio
Publisher : Cita konsultindo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63922/ijebir.v5i01.2830

Abstract

The Karawo Center in Gorontalo Regency has an important role in the development of a creative industry based on local culture. Although the demand for Karawo products tends to increase, the management of production costs at the Small and Medium Industries (SMEs) scale still faces various obstacles, especially related to efficiency and cost control. This study aims to analyze the application of production cost management strategies based on the management function of Planning, Organizing, Actuating, and Controlling (POAC) in Karawo Business Source SMEs in Mongolato Village, Gorontalo Regency.This study uses a descriptive qualitative approach with data collection techniques in the form of observation, interviews, and documentation. The research informants include business owners, production managers, and Karawo craftsmen. The data was analyzed by examining the application of POAC functions in managing raw material costs, labor, and overhead costs. The results of the study show that production cost management is still carried out simply and has not been integrated into a systematic management function. Cost planning has not been carried out before production, labor organization has not been optimal, production implementation still causes inefficiencies, and cost control has not been implemented in a sustainable manner. This study concludes that the implementation of POAC-based production cost management can be an important strategy in increasing efficiency and supporting the sustainable development of the Karawo Center.
Desain Logo Kemasan Bagi Umkm Desa Oluhuta Sebagai Langkah Awal Media Promosi Kreatif Lukman Pakaya; Ayu Rakhma Wuryandini
JURNAL PENGABDIAN MASYARAKAT INDONESIA Vol. 2 No. 2 (2023): Juni : Jurnal Pengabdian Masyarakat Indonesia (JPMI)
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jpmi.v2i2.2096

Abstract

Oluhuta Village, including villages in the Tomini Bay area. Oluhuta village is the eighth village of nine villages in the Kabila Bone sub-district, Bone Bolango district, Gorontalo province. Servants bring the KKN MBKM program as a form of the tri dharma of Higher Education to educate the nation's life. The problem faced by the village of Oluhuta is that MSMEs in Oluhuta Village still have deficiencies in designing the packaging logo for the products they produce, namely skipjack tuna, so they are less attractive to buyers for transactions. The methods used in this community service program are 1) location observation surveys, 2) interviews, 3) coaching. The results of the dedication to the Oluhuta village community Helping creative, innovative and more modern Oluhuta villagers who become entrepreneurs to improve the economy of the village community, especially MSME actors
Implementasi Unsur Informasi dan Komunikasi dalam Mendukung Pencegahan Fraud : Analisis Penerapan SPIP di Inspektorat Daerah Kabupaten Bone Bolango Dungi, Annisa; Mattoasi, Mattoasi; Wuryandini, Ayu Rakhma
Jurnal Publikasi Ekonomi dan Akuntansi Vol. 6 No. 2 (2026): Mei : Jurnal Publikasi Ekonomi dan Akuntansi
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51903/jupea.v6i2.5956

Abstract

This study wants to examine the effect of company size, leverage, and liquidity to the profitability of pharmaceutical companies in Indonesia. The population of this research is all pharmaceutical companies listed in Indonesia Stock Exchange in 2019 to 2023. This sampling method used non-probability sampling particularly purposive sampling. Out of the entire population 12 companies, ten companies met the criteria. The data analysis technique used multiple linear regression processed by application SPSS version 25. The result shows that company size and liquidity have a significant effect on ROA and ROE, Leverage has a significant effect on roa. The research model is able to describe the performance of profitability amounting to 35.5 % roa or for return in equity 20.8 %. We suggest that next research enquiries on all sectors can enlarge the sample by adding other variable as cost structure and innovation. It is expected with this approach to add to the emphasis of the results.
Co-Authors Agril Masri Amir Lukum, Amir Anas Bin Malik Anastasya Kandow Angeline Zein Bilondatu Anisa Larasati Panyilie Annisiah Bito Annisiah Bito Asnita Amrin Habi Asnun Aliwu Tomelo Aurelia Revalina Anwar Devi Giman Dewi Rahayu O. Usman Didin Lonto Dikna Towalu Djafar, Mohamad Ilhan Dungi, Annisa Elfin Elfin Fadila Kadir Fadila Rahmawaty Biahimo Fatmawati S. Nurdin Felix Ferdinal Edy Thungasal Fitria Putri Wolingalo Freti Arta Melia Botutihe Gaffar Gaffar Gaffar, Gaffar Gumohung, Mohammad Ramdhan Harun Blongkod Hasan, Jumeldi Helingo, Siti Nurdela Hendra Pratama Danial Hunowu , Putri Rahmawati Imran R Hambali Imran Rosman Hambali Inayah Helingo Isma Zakaria Ismail, Nur’Ain Jecklin Eman Juwita Kanon Kadek Hartana Kasmiaty I. Mustapa Khalsja Oktaviani Kadir Lervia Mahwada Musa Lilis Damayanti Sjam Radjak Lintong, Stevi Lukman Pakaya Lukman Payaka Mahdalena Mahdalena Mahdalena Mahdalena Mahmud, Syalasya Fatiha R. Mariana Sampeno Matalauni, Yelis G Mattoasi Mattoasi Mattoasi Mattoasi Mattoasi, Mattoasi Meike Abas Mentari Rizki Sawitri Pilomonu Mohamad Rendy Ismaii Mohamad Rizki Sadaga Muhammad Akbar S. Kau Mustaqim R. Koem Mutiara Istyatun Anyo Natalia Isabel Wantah Natasya S. Hadju Nilawati Yusuf Nilawaty Yusuf Niswatin Noval Amrain Nur Cahyani Dehi Nur Hidayah Is Onu Nurain Huda Nuraini Nuraini Nurharyati Panigoro Nursila Moha Oktaviani Kadir Olista Koniyo Pakaya, Lukman Pratiwi Husain, Siti Putra Mahmud Rahmat Rianto Yusuf Rahmatiya Abdullah Regita Padmadiani Rio Monoarfa Rio Monoarfa Riska Husain Rodiah Salsabillah Pakaya Safira Nindita Datu Adam Safitri, Pila Sahmin Noholo Sahrudin, Nurwindi Salote, Fitriana Salsabillah Dukalang Savira Ramadhani Mokodongan Sa’diyah Nurshabrina Umar Sendy Ledyandini Shalwa Mustafa Shintia Humairah Putri Ibrahim Siti Magfira Rahmatia Lahay Siti Nurain Pakaya Siti Nurdela Helingo Siti Nurhalimah Siti Pratiwi Husain Soekardi, Chyntia P.M. Sri Entin I. Lakoro Sri Intan Aprilia Sri Mei Lusiana Hunawa Sri Novita Sidu Sulfani Sulfani Sulfiana Satar Syafaa, Amar Bayu Tia Latifa Tiara Saroh Titi Umi Kalsum Hulopi Tri Handayani Amaliah Tri Handayani Amaliah Tri Handayani Amaliah Tri Handayani Amaliah Tri Sukma Pulukadang Tri Syawaluddin Luma Tuli, Hartati Usman Usman Usman Usman Usman Usman Usman Utami Oktaviani Soleman Victorson Taruh Widya Astuti Yahya Usman Yuliana Mangopa Yuska Rahayu Djunaidi Zain Olilingo Zulkifli Bokiu