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All Journal Jurnal Inovasi Ilmu Administrasi Publik SEIKO : Journal of Management & Business Gorontalo Management Research YUME : Journal of Management Jambura Accounting Review Jurnal Public Policy Dinasti International Journal of Management Science Jurnal Akuntansi Journal of Management - Small and Medium Enterprises (SME's) Jurnal Sibermas (Sinergi Pemberdayaan Masyarakat) Kontigensi: Jurnal Ilmiah Manajemen Indonesian Journal of Economics and Management AKADEMIK: Jurnal Mahasiswa Ekonomi & Bisnis JAMBURA: JURNAL ILMIAH MANAJEMEN DAN BISNIS Economic Reviews Journal Journal of International Conference Proceedings Journal of Artificial Intelligence and Digital Business Innovative: Journal Of Social Science Research Journal of Economic and Business Education Majapahit Journal of Islamic Finance dan Management Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Majapahit Journal of Islamic Finance dan Management Jurnal Penelitian dan Pengkajian Ilmiah Nomico Multidisciplinary Indonesian Center Journal Nomico El-Economica
Hais Dama
Universitas Negeri Gorontalo
Religion Agriculture, Biological Sciences & Forestry Humanities 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 Medicine & Pharmacology Public Health Social Sciences Other

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Pengaruh Ukuran Perusahaan, Profitabiltas dan Leverage terhadap Kebijakan Dividen pada Perusahaan Sektor Perbankan yang Terdaftar pada Bursa Efek Indonesia (BEI) Periode 2019-2022 Husin, Muhammad Fajrin; Dama, Hais; Ishak, Idham Masri
AKADEMIK: Jurnal Mahasiswa Ekonomi & Bisnis Vol. 5 No. 1 (2025): AKADEMIK: Jurnal Mahasiswa Ekonomi & Bisnis
Publisher : Perhimpunan Sarjana Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37481/jmeb.v5i1.1157

Abstract

The Effect of Firm Size, Profitability and Leverage on Dividend Policy in Banking Sector Companies Listed on the Indonesia Stock Exchange (IDX) for the 2019-2022 Period. The populations used in this study were all Banking Sector companies listed on the Indonesia Stock Exchange (IDX) in 2019-2022. In the meantime, the samples, which were 12 baking companies, were determined through purposive sampling. The data collection technique in this study used the documentation technique, namely searching for financial statement data published by the company from 2019 to 2022. Then, the analysis test used in testing this study was multiple linear regression analysis. The study findings revealed that the firm size ratio affected dividend policy partially, indicating that the increasing firm size would increase the dividends distributed. Subsequently, the profitability ratio did not possess a partial effect on dividend policy because the company prioritized the sources of funds obtained to finance the company's growth rather than distributing dividends. Lastly, the leverage ratio also did not possess a partial effect on dividend policy. Meanwhile, simultaneously, firm size, profitability, and leverage affected dividend policy with a determination coefficient of 19.4%, while the remaining 70.6% was affected by other variables not examined in this study.
Pengaruh Profitabilitas, Ukuran Perusahaan Dan Leverage Terhadap Nilai Perusahaan Pada Sub Sektor Tekstil Dan Garmen Yang Terdaftar Di Bei Tahun 2019-2023 Duano, Putri Regina; Dama, Hais; Monoarfa, Mohamad Agus Salim
YUME : Journal of Management Vol 8, No 1.1
Publisher : Pascasarjana STIE Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/yum.v8i1.7868

Abstract

This study aims to find out how the influence of Profitability (ROA and ROE), Company Size (Total Assets), and Leverage (DAR and DER) on Company Value (Tobins'Q) on Textile and Garment Companies listed on the IDX in 2019-2023. The sampling technique taken was 18 Textile and Garment companies. The data collection technique in this study uses secondary data, namely financial report data that has been published by Textile and Garment companies on the Indonesia Stock Exchange (IDX). The analysis test used in this study is using Multiple Linear Regression Analysis and Descriptive Statistical Analysis using SPSS 26 application data analysis.Based on the research, the test results show that Profitability (ROA and ROE) has no effect on the company's value (Tobins'Q), the company's size (Total Assets) has a positive effect on the Company's Value (Tobins'Q), Leverage with the DAR gauge has a positive effect on the Company's Value (Tobins'Q) and Leverage with the DER gauge has no effect on the company's value (Tobins'Q). Keywords : Return On Aset, Return On Equity, Total Aset, Debt to Aset Rasio, Debt to Equity Rasio, dan Tobins’ Q
RETIREMENT FUND PAYMENT SYSTEM BASED ON FINANCIAL LITERACY LEVEL AMONG CIVIL SERVANTS IN GORONTALO PROVINCE Adam, Sulistiawati; Dama, Hais; Pongoliu, Yayu Isyana
Journal of Management Small and Medium Enterprises (SMEs) Vol 18 No 1 (2025): JOURNAL OF MANAGEMENT Small and Medium Enterprises (SME's)
Publisher : Universitas Nusa Cendana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35508/jom.v18i1.15418

Abstract

This study aims to determine the influence of financial literacy levels on the retirement fund payment system. This research uses a descriptive quantitative method. The population is 31,800 civil servants (ASN) in Gorontalo, including civil servants from Gorontalo Provincial Government and Gorontalo Regency/City Governments. The sample size selected is 100 civil servants. The data collection technique uses questionnaires/surveys. Data analysis techniques include descriptive statistical analysis, goodness-of-fit, overall model fit test, Wald test, coefficient of determination, and hypothesis testing using logistic regression. Based on the research, it is found that financial literacy levels partially influence the retirement fund payment system. Civil servants with low financial literacy levels tend to prefer a monthly pension fund payment system, while those with high financial literacy levels prefer a lump-sum retirement fund payment system. Finally, those with average financial literacy prefer a monthly retirement fund payment system. Keywords: Financial Literacy; Retirement Fund Payment System; Civil Servant
Pengaruh Perputaran Modal Kerja dan Perputaran Piutang Terhadap Return on Equity pada Perusahaan Sektor Properti dan Real Estate Periode 2019-2023 Chintia Listanti Kamaru; Hais Dama; Selvi
Economic Reviews Journal Vol. 4 No. 2 (2025): Economic Reviews Journal
Publisher : Masyarakat Ekonomi Syariah Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56709/mrj.v4i2.715

Abstract

This research aims to examine the effect of working capital turnover and accounts receivable turnover on Return on Equity (ROE) in property and real estate subsector companies during the 2019-2023 period. The data collection technique in this research is secondary data, specifically financial reports published by property and real estate companies listed on the Indonesia Stock Exchange (IDX). The sample selection technique employed purposive sampling, resulting in a total sample of 14 companies. The data are analyzed using multiple linear regression analysis. The result of hypothesis using multiple linear regression analysis indicate that working capital turnover does not have a partial effect on return on equity, whereas accounts receivable turnover has a partial effect on return on equity. However, when analyzed simultaneously both working capital turnover and accounts receivable turnover influence return on equity.
Pengaruh Penerapan Sistem Informasi Manajemen terhadap Kinerja Pegawai pada Dinas Kependudukan dan Catatan Sipil (Dukcapil) Kabupaten Bone Bolango (Studi Kasus Penerapan Sistem Informasi Administrasi Kependudukan) Dama, Nazlia; Dama, Hais; Rahman, Endi
CENDEKIA : Jurnal Penelitian dan Pengkajian Ilmiah Vol. 2 No. 6 (2025): CENDEKIA : Jurnal Penelitian Dan Pengkajian Ilmiah, Juni 2025
Publisher : Lembaga Pendidikan dan Penelitian Manggala Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62335/cendekia.v2i6.1315

Abstract

Penelitian ini bertujuan untuk mengetahui seberapa besar sistem informasi manajemen berpengaruh terhadap kinerja pegawai. Teknik pengumpulan data dalam penelitian ini menggunakan kuisioner dengan populasi pegawai Dinas Kependudukan dan Catatan Sipil Kabupaten Bone Bolango sebanyak 52. Penelitian ini menggunakan 52 sampel responden dengan menggunakan teknik pengambilan sampel yaitu teknik sampel jenuh. Jenis data yang digunakan dalam penelitian ini adalah data primer dengan pendekatan penelitian kuantitatif. Metode analisis data yang digunakan adalah analisis regresi linier sederhana. Dari hasil penelitian menunjukkan bahwa Sistem Informasi Manajemen berpengaruh terhadap kinerja pegawai pada Dinas Kependudukan dan Catatan Sipil Kabupaten Bone Bolango.
PENGARUH KEPUASAN KERJA DAN MOTIVASI TERHADAP KINERJA KARYAWAN PADA KANTOR DINAS PENDIDIKAN DI KABUPATEN BOALEMO Ibura, Sri Devi; Dama, Hais; Mendo, Andi Yusniar
JAMBURA: Jurnal Ilmiah Manajemen dan Bisnis Vol 8, No 1 (2025): JIMB - VOLUME 8 NOMOR 1 MEI 2025
Publisher : Universitas Negeri Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37479/jimb.v8i1.32030

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh kepuasan kerja dan motivasi terhadap kinerja karyawan secara parsial dan simultan. Penelitian ini menggunakan metode kuantitatif. Populasi dalam penelitian ini yaitu seluruh pegawai negeri sipil (PNS) dinas pendidikan kabupaten boalemo yang berjumlah 109 orang. Data diperoleh melalui penyebaran kuesioner yang disebarkan kepada 52 responden. Dengan menggunkan probability sampling. Data diolah dengan menggunakan program aplikasi SPSS 25 dan dianalisis menggunakan regresi linier berganda. Hasil penelitian menunjukkan bahwa kepuasan kerja dan motivasi berpengaruh positif dan signifikan terhadap kinerja pegawai dinas pendidikan kabupaten boalemo baik secara parsial maupun simultan. Dalam penelitian ini variabel kepuasan kerja dan motivasi kerja dalam menjelaskan variabel kinerja karyawan sebesar 42,0% sedangkan sisanya 58% dipengaruhi oleh variabel lain yang tidak diteliti dan dijelaskan dalam penelitian ini. Dengan demikian dapat disimpulkan bahwa hasil hipotesis penelitian teruji kebenarannya dan dapat diterima.
Analisis Financial Distress Menggunakan Metode Atlman, Springate dan Zmijewski (Studi kasus pada Perusahaan Penerbangan yang terdaftar di Bursa Efek Indonesia Tahun 2019 – 2023 Idham M. Ishak, Siti Nurain Zakaria,; Dama, Hais
YUME : Journal of Management Vol 8, No 2 (2025)
Publisher : Pascasarjana STIE Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/yum.v8i2.8938

Abstract

Penelitian ini bertujuan untuk mengetahui apakah terdapat perbedaan antara model Altman (Z-Score), Springate (S-Score) dan Zmijewski (X-Score) serta mengetahui model yang paling akurat dalam memprediksi financial distress pada perusahaan sektor Indusri Penerbangan yang terdaftar di Bursa Efek Indonesia periode 2019-2023. Penelitian ini merupakan jenis penelitian kuantitatif. Populasi penelitian meliputi seluruh perusahaan sektor Industri Penerbangan yang terdaftar di Bursa Efek Indonesia selama tahun 2019-2023. Sampel penelitian menggunakan sampel jenuh, dengan empat perusahaan sebagai sampel dan periode penelitian selama 5 tahun, diperoleh total 20 data pengamatan. Teknik analisis data menggunakan uji statistik parametrik yaitu uji ANOVA, dan Analisis Statistik Deskriptif Dengan menggunakan aplikasi SPSS 26, serta uji tingkat akurasi untuk menguji tingkat keakuratan model Altman (Z-Score) Springate (S-Score) dan Zmijewski (X-Score). Hasil penelitian ini menunjukan bahwa terdapat perbedaan yang signifikan antara model Altman (Z-Score), Springate (S-Score) dan Zmijewski (X-Score) dan model yang memiliki tingkat akurasi tertinggi adalah model Zmijewski (X-Score) dengan tingkat akurasi sebesar 55%.
Pengaruh Pengetahuan Akuntansi, Modal Usaha dan Pengalaman Usaha Terhadap Penggunaan Informasi Akuntansi Pelaku UMKM Mile, Cesilia; Dama, Hais; Pakaya, Lukman
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: 10.37905/jar.v6i2.195

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh pengetahuan akuntansi, modal usaha dan pengalaman usaha terhadap penggunaan infromasi akuntansi pada pelaku UMKM di kota Gorontalo. Populasi yang diteliti dalam penelitian ini adalah pelaku usaha mikro, kecil, dan menengah (UMKM) di Kota gorontalo dari berbagai jenis usaha. Sampel yang diambil berjumlah 100 responden dengan mengacu pada rumus Slovin. Analisis data dilakukan menggunakan bantuan perangkat lunak SPSS. Metode pengujian data dalam penelitian ini mencakup uji validitas dan uji reliabilitas. Selain itu, dilakukan uji asumsi klasik dan analisis regresi linier berganda untuk menguji serta membuktikan hipotesis yang diajukan dalam penelitian ini. Hasil penelitian menunjukkan bahwa pengetahuan akuntansi, dan pengalaman usaha memiliki pengaruh terhadap penggunaan informasi akuntansi, sementara modal usaha tidak berpengaruh terhadap penggunaan informasi tersebut.
Repositioning Women from Policy Objects to Agents of Change: Challenges in Stunting Prevention in Pohuwato Regency Abbas, Syahrawati; Tahir, Arifin; Aneta, Yanti; Dama, Hais
Journal Public Policy Vol 11, No 2 (2025): April
Publisher : Universitas Teuku Umar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35308/jpp.v11i2.11396

Abstract

This study explores the challenges of handling stunting using a women’s empowerment approach in Pohuwato Regency. The main objective is to analyze the extent to which women at risk of stunting can play an active role in prevention efforts and to evaluate the effectiveness of government support in fostering their independence. A descriptive qualitative method was employed, utilizing observation, in-depth interviews, and documentation. Informants included women vulnerable to stunting and stakeholders in empowerment and stunting prevention programs. Findings reveal that although institutional support is relatively adequate, women’s roles remain passive, with low authority, self-confidence, and competence to act independently. Their reliance on top-down assistance limits initiative and decision-making capacity. Furthermore, a lack of practical skills hampers their ability to utilize abundant local resources—particularly in agriculture and biological sectors—for economic and nutritional improvements. The study concludes that women are still treated more as policy objects than empowered agents of change. To address this, empowerment strategies must prioritize capacity building, participatory planning, and the transformation of women into active decision-makers. Strengthening multi-stakeholder collaboration and encouraging program ownership are critical to achieving sustainable stunting prevention efforts. This research contributes to gender-transformative public health policies by positioning women as central actors in community-based interventions.
Pengaruh Return On Asset,Total Aset, dan Debt To Asset Ratio Terhadap Harga Saham pada Sektor Perbankan yang Terdaftar di BEI Tahun 2020-2022 Mohamad Yunus; Hais Dama; Idham Masri Ishak
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.v6i5.2050

Abstract

Mohamad Yunus, 2024. "The Influence of Profitability, Firm Size, and Leverage on Firm Value in Banking Sector Companies Listed on the IDX during 2020-2022" Bachelor’s Degre Proogram in Management, Faculty of Economics, Universitas Negeri Gorontalo. The Principal Supervisor is Dr. Hais Dama, SE, M.Si., and the Co-supervisor is Idham Masri Ishak, SE, M.Si. This research aimed to determine the influence of Profitability (ROA), Firm Size (Total Asset), and Leverage (DAR) on Firm Value (Share Price) in banking companies listed on the IDX during 2020-2022. The samples were 45 banking companies, in which the data used in this research was secondary data in the form of financial statements that banking companies had published on the Indonesia Stock Exchange (BEI). The research employed Multiple Linier Regression Analysis and Descriptive Statistics Analysis using SPSS 26 aplication data analysis. The research findings indicated that partially, Profitability (ROA) did not influence Firm Value(Share Price), Firm Size (Total Asset) influenced Firm Value (Share Price) Positively, and Leverage (DAR) influenced Firm Value (Share Price) negatively
Co-Authors Abbas, Syahrawati Abdul Wahid Yunus Abdulrahim Maruwae Abua, Ahmad M. Adam, Sulistiawati Adrianto Lasaleng Afini Gusti Alamri, Hamdi Yasir Alma Pakiun Amirudin Ramli Saleh Ananda Dwi C. Arifin Andi Yusniar Mendo Ardiansyah arifin tahir Artadi, Enjeli Asna Aneta Bantali, Nurain Chintia Listanti Kamaru Dama, Nazlia Dewi Indrayani Hamin Duano, Putri Regina Dungga, Meriyana Fransisca Endi Rahman Ervina Putri Pomalingo Faisyal Al Mukhlis Hamid Fakira Fakira Fanessa Palantu Fauzia Naningsi Ibrahim Fazrul, Andi Mohamad Hadjarati, Farah Mulyani Harun Blongkod Herlina Rasjid Husin, Muhammad Fajrin Ibura, Sri Devi Idham M. Ishak Idham M. Ishak, Siti Nurain Zakaria, Idham Masri Ishak Idham Masri Ishak Idris Yanto Niode Idris, Muhammad Alif Pratama Indriani Pakaya Isapunju, Winangsih Ishak, Aprisian Pramesti Putri Ishak, Idham M. Jaman, Jabal Amirul Lanto Miriatin Amali Lisda L. Asi Livia Botutihe Mahludin Baruadi Mariyana Frascisca Dungga Mattoasi, Mattoasi Meriyana Fransisca Dungga Meriyana Franssisca Dungga Mii, Sri Panda Mile, Cesilia Moh. Reza Saputra Basiru Mohamad Agus Salim Monoarfa Mohamad Agus Salim Monoarfa Mohamad Agus Salim Monoarfa Mohamad Yudiansyah Pratama Mohamad Yunus Muchtar Ahmad Mustaqima, Mustaqima Muti, Tri Ni Wayan Windiyani Nilasari Paputungan Nur Indah Novita Dama Nurhikmah Nurhikmah Nurlia Husain Pakaya, Lukman Pongoliu, Yayu Isyana D. Potale, Shelya Shandi Raflin Hinelo Rahman, Mohamad Aksan Rahmatia Pariasi Ramadan Bahu Ramdan K.A Hagu Rarung, Ahmad Firmansyah Rio Monoarfa Rizan Machmud Rizky Tanaiyo Robiyati Podungge Runtuwene, Reza Rusli Isa Samalam, Yulanda Sayuti, Sri Novita Selvi Selvi Selvi Siti Nurwahida A Aluman Sri Panda Mii Srie Isnawaty Pakaya Sudirman Sudirman Sulistiawati Adam Supriyanto Podungge Tineke Wolok Tui, Meygil Nanda Putri M. Windiyani Ishak Wiranda Kaaba Yanti Aneta Yayu Isyana D. Pongoliu Yulinda L. Ismail