Article Per Year (5 Year)
p-Index From 2021 - 2026
10.433
P-Index
This Author published in this journals
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) SOCIAL : Jurnal Inovasi Pendidikan IPS Kontigensi: Jurnal Ilmiah Manajemen Indonesian Journal of Economics and Management AKADEMIK: Jurnal Mahasiswa Ekonomi & Bisnis JAMBURA: JURNAL ILMIAH MANAJEMEN DAN BISNIS Economic Reviews Journal Research Review: Jurnal Ilmiah Multidisiplin Journal of International Conference Proceedings Mutanaqishah: Journal of Islamic Banking 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 Mandailing Journal of Education and Sciences
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

Published : 89 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 89 Documents
Search

 5   6   7   8   9 
QUICK RATIO, DEBT TO ASSET RATIO, AND RETURN ON ASSETS DETERMINING FACTORS ON: FIRM VALUE (PBV) Mohamad Yudiansyah Pratama; Hais Dama; Idham Masri Ishak
Multidisciplinary Indonesian Center Journal (MICJO) Vol. 3 No. 3 (2026): Vol. 03 No. 3 Edisi Juli 2026
Publisher : PT. Jurnal Center Indonesia Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62567/micjo.v3i3.2470

Abstract

This study aims to analyze the effect of Quick Ratio (QR), Debt to Asset Ratio (DAR), and Return on Assets (ROA) on firm value as measured by Price to Book Value (PBV) in consumer non-cyclical sector companies listed on the Indonesia Stock Exchange during the 2021–2024 period. The consumer non-cyclical sector was selected because it consists of companies producing essential goods with relatively stable demand, making it an important sector in the national economy. This research employed a quantitative approach using secondary data obtained from the annual financial statements of companies listed on the Indonesia Stock Exchange. The sampling technique used purposive sampling, resulting in 196 observations. Data analysis was conducted using multiple linear regression analysis with SPSS software, preceded by classical assumption tests including normality, multicollinearity, heteroscedasticity, and autocorrelation tests. The results show that partially, Quick Ratio has no significant effect on firm value, indicating that short-term liquidity is not the main consideration for investors in assessing company value. Debt to Asset Ratio also has no significant effect on firm value, meaning that the level of debt dependence does not directly determine market valuation. Meanwhile, Return on Assets has a positive and significant effect on firm value, indicating that profitability is the main factor influencing investor confidence and market value. Simultaneously, Quick Ratio, Debt to Asset Ratio, and Return on Assets have a significant effect on firm value. The coefficient of determination (R²) value of 0.510 indicates that 51.0% of firm value variation can be explained by the three independent variables, while the remaining 49.0% is explained by other factors outside this study.
Financial Disparities Among Retail Employees: Financial Literacy, Income, Financial Behavior, and Personal Financial Planning Rizky Tanaiyo; Hais Dama; Mohamad Agus Salim Monoarfa
Majapahit Journal of Islamic Finance and Management Vol. 6 No. 2 (2026): Islamic Finance and Management
Publisher : Universitas KH. Abdul Chalim Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/mjifm.v6i2.952

Abstract

This study was motivated by the suboptimal personal financial planning among Alfamart employees, despite their having a steady income and financial literacy. This study aims to analyze the influence of financial literacy and income on personal financial planning, with financial behavior as a mediating variable among Alfamart employees. The method used is a quantitative approach with Structural Equation Modeling–Partial Least Squares (SEM-PLS) analysis based on questionnaire data. The results show that financial literacy does not directly influence personal financial planning but does influence financial behavior. Income influences both financial behavior and personal financial planning, and financial behavior influences personal financial planning. Financial behavior fully mediates the relationship between financial literacy and financial planning, and partially mediates the relationship between income and financial planning. These findings confirm that financial behavior is a key factor in shaping well-directed financial planning. Keywords: financial literacy, income, financial behavior, personal financial planning, SEM-PLS, retail employees
Unlocking Micro Enterprises Potential Amid Structural Barriers: The Mediating Role of Digital Financial Capabilities on Financial Literacy and Access to Financing Afini Gusti; Hais Dama; Mohamad Agus Salim Monoarfa
Majapahit Journal of Islamic Finance and Management Vol. 6 No. 2 (2026): Islamic Finance and Management
Publisher : Universitas KH. Abdul Chalim Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/mjifm.v6i2.953

Abstract

Micro businesses still face limitations in financial literacy, access to financing, and the use of financial technology that affect business performance. This study aims to analyze the influence of financial literacy and access to financing on the performance of micro businesses with digital financial capabilities as a mediating variable in micro business actors in Gorontalo City. The study used a quantitative approach using the PLS-SEM method on 150 respondents selected through purposive sampling. Data were collected through interviews using a questionnaire with a semantic differential scale of 1–7 and analyzed using SmartPLS 3. The results of the study show that financial literacy and access to financing have a positive effect on digital financial capabilities and micro business performance. Digital financial capabilities also have a positive effect on business performance and mediate the influence of financial literacy and access to financing on the performance of micro businesses. Keywords: financial literacy, access to financing, digital finance capabilities, micro business performance
Local Culture-Based Investment Decisions and Financial Well-Being Among Msmes: A Systematic Literature Review Meriyana Fransisca Dungga; Mahludin Baruadi; Hais Dama; Tineke Wolok
Dinasti International Journal of Management Science Vol. 7 No. 5 (2026): Dinasti International Journal of Management Science (May - June 2026)
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijms.v7i5.6819

Abstract

Financial well-being has become a strategic concern in household finance, MSME development, and inclusive growth, especially in emerging economies where financial access often grows faster than financial capability. This study conducts a systematic literature review to examine how financial literacy, financial inclusion, financial experience, and financial behavior shape financial well-being through the mediating role of local culture-based investment decisions among micro, small, and medium-sized enterprises (MSMEs). Guided by a PRISMA-based review logic, this article integrates Behavioral Finance Theory, the Theory of Planned Behavior, and Socio-Cultural Theory to explain financial well-being as a culturally embedded outcome of knowledge, access, experience, behavior, and investment judgment. Based on 33 selected studies, the review identifies four dominant streams: financial capability and literacy, financial inclusion and digital access, behavioral finance and investment decision-making, and socio-cultural embeddedness in financial well-being. The synthesis shows that local culture-based investment decisions serve as a contextual bridge between modern financial systems and community-based economic values. This review contributes an integrative framework for future MSME research and offers practical implications for culturally grounded financial literacy, inclusive finance, and investment assistance programs.
Analisis Prediksi Kebangkrutan Menggunakan Model Altman Z-Score, Zmijewski X-Score Pada Perusahaan Manufaktur Sub Sektor Pakan Ternak Di Bursa Efek Indonesia Periode 2019-2023 Juwinda Bokiu; Hais Dama, Srie Isnawaty Pakaya
YUME : Journal of Management Vol 9, No 1 (2026)
Publisher : Pascasarjana STIE Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/yum.v9i1.10626

Abstract

Penelitian ini bertujuan untuk menganalisis dan membandingkan kedua model yaitu model Altman Z-Score dan Zmijewski X-Score dalam memprediksi kebangkrutan pada perusahaan manufaktur sub sektor pakan ternak yang terdaftar di Bursa Efek Indonesia periode 2019-2023. Penelitian yang digunakan dalam penelitian ini adalah penelitian kuantitatif. Populasi penelitian menggunakan seluruh perusahaan di Sektor Pakan Ternak yang terdaftar di Bursa Efek Indonesia (BEI) yang sebanyak 4 perusahaan selama kurun waktu 5 tahun. Sampel penelitian ini menggunakan sampel jenuh dan memperoleh 20 sampel untuk teknik analisis data menggunakan uji statistik paramterik yaitu Shapiro Wilk dan analisis deskriptif serta uji tingkat akurasi untuk menguji keakuratan dari kedua model Altman Z-Score dan Zmijewski X-Score. Berdasarkan hasil penelitian bahwa terdapat perbedaan signifikan antara model Altman Z-Score dan Zmijewski X-Score. Model Altman Z-Score menunjukkan sebagian besar peruahaan berada di zona grey area dan tidak bangkrut dengan tingkat akurasi sebesar 40% dan tidak ada kesalahan tipe error. Sementara itu, model Zmijewski X-Score menunjukkan semua perusahaan berada pada kondisi tidak bangkrut, dengan tingkat akurasi 95% dan kesalahan tipe error II sebesar 0%. Dari hasil tersebut, model Zmijewski X-Score lebih akurat untuk memprediksi kebangkrutan di subektor pakan ternak. Keywords: Kebangkrutan, Model Altman Z-Score, Model Zmijewski X-Score
Pengaruh Pengetahuan Akuntansi, Modal Usaha dan Pengalaman Usaha Terhadap Penggunaan Informasi Akuntansi Pelaku UMKM Cesilia Mile; Hais Dama; Lukman Pakaya
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.v6i2.195

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.
PENGARUH SISTEM PEMBAYARAN QRIS TERHADAP EFISIENSI TRANSAKSI UMKM PADA KANTIN KAMPUS Silvania Delvitria Yusuf; Hais Dama; Sudirman Sudirman; Melizubaida Mahmud; Yulianti Toralawe
SOCIAL : Jurnal Inovasi Pendidikan IPS Vol. 6 No. 3 (2026)
Publisher : Pusat Pengembangan Pendidikan dan Penelitian Indonesia (P4I)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51878/social.v6i3.12953

Abstract

The risk of counterfeit money circulation, long queues, and the untidiness of manual cash book administration records that are prone to loss are the background to this research. These operational problems trigger inefficiencies in operational cash circulation and potential cash change conflicts among small traders. The main focus of this scientific study is to dissect and test the effect of the Quick Response Code Indonesian Standard (QRIS) payment system on transaction efficiency of MSMEs operating in campus canteens at Gorontalo State University. This associative descriptive quantitative research step was operated through sampling using the Slovin formula, resulting in a total of 56 respondents from a population of 129 micro-businesses. The primary data collection procedure was collected through the distribution of a five-level Likert scale closed-ended questionnaire, interviews, and direct observation, which were then analyzed using residual normality testing and simple linear regression modeling. The quantitative data from the research empirically revealed that the QRIS system had a positive and significant effect on transaction efficiency, indicated by the achievement of a calculated t value of 14.837 > t table 2.004 at a significance level of 0.000. The coefficient of determination (R-square) analysis yielded a very strong contribution of 80.3 percent, while the remaining 19.7 percent of variability was influenced by external factors outside the model. The main conclusion confirms that real-time financial recapitulation automation has proven highly reliable in streamlining the operational cash flow management of campus entrepreneurship in a comprehensive and sustainable manner. ABSTRAK Risiko peredaran uang palsu, antrean panjang, serta ketidakrapian pencatatan administrasi buku kas manual yang rawan hilang melatarbelakangi penelitian ini. Masalah operasional tersebut memicu terjadinya inefisiensi sirkulasi kas operasional serta potensi konflik kembalian tunai di kalangan pedagang kecil. Fokus utama kajian ilmiah ini adalah membedah dan menguji pengaruh sistem pembayaran Quick Response Code Indonesian Standard (QRIS) terhadap efisiensi transaksi pelaku UMKM kantin kampus di Universitas Negeri Gorontalo. Langkah-langkah penelitian kuantitatif deskriptif asosiatif ini dioperasikan melalui penarikan sampel menggunakan rumus Slovin, menghasilkan total 56 responden dari populasi 129 pelaku usaha mikro. Prosedur pengumpulan data primer dihimpun lewat penyebaran instrumen angket kuesioner tertutup skala Likert lima tingkat, wawancara, dan observasi langsung, yang selanjutnya dianalisis menggunakan pengujian persyaratan normalitas residual serta permodelan regresi linier sederhana. Data kuantitatif hasil penelitian secara empiris menyingkap bahwa sistem QRIS berpengaruh positif dan signifikan terhadap efisiensi transaksi, ditunjukkan oleh capaian nilai thitung sebesar 14,837 > ttabel 2,004 pada taraf signifikansi 0,000. Analisis koefisien determinasi (R-square) menghasilkan kontribusi sangat kuat sebesar 80,3 persen, sedangkan sisa variabilitas 19,7 persen dipengaruhi faktor eksternal luar model. Simpulan utama menegaskan bahwa otomatisasi rekapitulasi finansial secara real-time terbukti sangat andal memperlancar pengelolaan arus kas operasional wirausaha kampus secara menyeluruh dan berkelanjutan.    
Corporate Profitability and Firm Value Dynamics: The Moderating Effect of Dividend Policy in the Indonesian Consumer Non-Cyclicals Industry Xevanya Melia Kadir; Hais Dama; Mohamad Agus Salim Monoarfa
Research Review: Jurnal Ilmiah Multidisiplin Vol. 5 No. 1 (2026): Research Review: Jurnal Ilmiah Multidisiplin (Februari 2026 - Juli 2026)
Publisher : Transbahasa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54923/researchreview.v5i1.500

Abstract

This study aims to analyze the effects of profitability and firm size on firm value, with dividend policy serving as a moderating variable, among non-cyclical consumer sector companies listed on the Indonesia Stock Exchange (IDX) during the 2019–2023 period. The study employed a quantitative research approach using secondary data obtained from the companies’ annual financial reports. A purposive sampling technique was applied to select companies that met the predetermined criteria, resulting in a final sample of 26 companies with a total of 130 observations over five years. Data were analyzed using the Structural Equation Modeling–Partial Least Squares (SEM-PLS) method with the assistance of SmartPLS version 3.2.9. The findings indicate that profitability has a positive and significant effect on firm value, suggesting that companies with stronger financial performance are more likely to achieve higher market valuations. Firm size also has a positive and significant effect on firm value, implying that larger companies tend to gain greater investor confidence due to their operational stability and growth potential. Conversely, dividend policy has a negative and significant effect on firm value, indicating that higher dividend distributions may reduce investors’ expectations regarding future business expansion. Furthermore, the moderation analysis reveals that dividend policy is unable to strengthen or weaken the relationship between profitability and firm value, as well as the relationship between firm size and firm value. These findings contribute to the financial management literature by providing empirical evidence on the determinants of firm value and demonstrating the limited moderating role of dividend policy in non-cyclical consumer sector companies in Indonesia.
Does Firm Growth Strengthen the Effect of Profitability and Liquidity on Firm Value? Empirical Evidence from Consumer Non-Cyclicals Firms in Indonesia Natasya Aprilia Karren Wilson; Hais Dama; Mohamad Agus Salim Monoarfa
Research Review: Jurnal Ilmiah Multidisiplin Vol. 5 No. 1 (2026): Research Review: Jurnal Ilmiah Multidisiplin (Februari 2026 - Juli 2026)
Publisher : Transbahasa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54923/researchreview.v5i1.501

Abstract

This study aims to analyze the effect of profitability and liquidity on firm value, with firm growth serving as a moderating variable, in consumer non-cyclicals sector companies listed on the Indonesia Stock Exchange (IDX) during the 2021–2023 period. The study employed a quantitative research approach using secondary data obtained from the annual financial reports of listed companies. A purposive sampling technique was applied to select companies that met the predetermined criteria, resulting in a final sample of 52 companies with a total of 156 observations over the three-year period. Data were analyzed using the Partial Least Squares–Structural Equation Modeling (PLS-SEM) approach with SmartPLS version 3.2.9. The findings reveal that profitability has a positive and significant effect on firm value, indicating that companies with higher profitability tend to achieve higher market valuations. Conversely, liquidity has a negative and significant effect on firm value, suggesting that excessive liquidity may be perceived as inefficient asset utilization by investors. Furthermore, firm growth does not have a significant effect on firm value. The moderation analysis also demonstrates that firm growth is unable to strengthen or weaken the relationship between profitability and firm value, as well as between liquidity and firm value. These findings provide empirical evidence regarding the determinants of firm value and contribute to the financial management literature by highlighting the limited moderating role of firm growth in consumer non-cyclicals companies.
PENGARUH HARGA DAN LOKASI USAHA TERHADAP VOLUME PENJUALAN PEDAGANG KAKI LIMA (PKL) DIKAWASAN KAMPUS Reva Van Gobel; Radia Hafid; Frahmawati Bumolo; Hais Dama; Melizubaida Mahmud
Mandailing Journal of Education and Sciences Vol. 1 No. 2 (2026): Vol. 1 No. 2, Juli 2026
Publisher : PT Mandailing Publisher Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.66698/mjoes.v1i2.25

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh harga dan lokasi usaha terhadap volume penjualan Pedagang Kaki Lima (PKL) di Kawasan Kampus 1 Universitas Negeri Gorontalo. Penelitian ini menggunakan pendekatan kuantitatif dengan metode deskriptif. Data penelitian diperoleh melalui penyebaran kuesioner kepada 40 responden yang merupakan pedagang kaki lima di kawasan tersebut. Teknik analisis data yang digunakan adalah regresi linier berganda dengan bantuan program IBM SPSS Statistics versi 21. Hasil penelitian menunjukkan bahwa harga secara parsial berpengaruh signifikan terhadap volume penjualan, dibuktikan dengan nilai thitung sebesar 6,346 > ttabel 2,028 dan nilai signifikansi 0,000 < 0,05. Lokasi usaha juga berpengaruh signifikan terhadap volume penjualan dengan nilai thitung sebesar 9,189 > ttabel 2,028 dan signifikansi 0,000 < 0,05. Secara simultan, harga dan lokasi usaha berpengaruh signifikan terhadap volume penjualan dengan nilai Fhitung sebesar 76,672 > Ftabel 4,11. Nilai R Square sebesar 0,806 menunjukkan bahwa harga dan lokasi usaha mampu menjelaskan volume penjualan sebesar 80,6%, sedangkan 19,4% dipengaruhi oleh variabel lain.
Co-Authors Abbas, Syahrawati Abdul Wahid Yunus Abdulrahim Maruwae Abua, Ahmad M. Adam, Sulistiawati Adrianto Lasaleng Afini Gusti Alamri, Hamdi Yasir Alifia Mawaddah Borman Alma Pakiun Amirudin Ramli Saleh Ananda Dwi C. Arifin Andi Yusniar Mendo Ardiansyah arifin tahir Artadi, Enjeli Asna Aneta Bantali, Nurain Cesilia Mile Chintia Listanti Kamaru Cindy Pratiwi J Daud Dama, Nazlia Dewi Indrayani Hamin Dina Amalia 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 Frahmawati Bumolo Fritania Bonde Hadjarati, Farah Mulyani Harun Blongkod Herlina Rasjid Husin, Muhammad Fajrin Ibura, Sri Devi Idham M. Ishak Idham M. Ishak Idham M. Ishak, Siti Nurain Zakaria, Idham Masri Ishak Idris Yanto Niode Idris, Muhammad Alif Pratama Indriani Pakaya Isapunju, Winangsih Ishak, Aprisian Pramesti Putri Ishak, Idham M. Jabal Amirul Jaman Juwinda Bokiu Lanto Miriatin Amali Lisda L. Asi Livia Botutihe Mahludin Baruadi Mariyana Frascisca Dungga Mattoasi Mattoasi Melizubaida Mahmud Meriyana Fransisca Dungga Meriyana Franssisca Dungga Meryana Francissca Dungga Mii, Sri Panda Moch. Fadjar B. Saidia Moh. Reza Saputra Basiru Moha, Nur Alzajihan Mohamad Agus Salim Monoarfa Mohamad Agus Salim Monoarfa Mohamad Agus Salim Monoarfa Mohamad Yudiansyah Pratama Mohamad Yunus Muchtar Ahmad Mustaqima, Mustaqima Muti, Tri Natasya Aprilia Karren Wilson Ni Wayan Windiyani Nilasari Paputungan Nofrian S Panita Nur Indah Novita Dama Nurhikmah Nurhikmah Nurlia Husain Pakaya, Lukman Pongoliu, Yayu Isyana D. Potale, Shelya Shandi Putri Rahmawaty Kantu Radia Hafid Raflin Hinelo Rahman, Mohamad Aksan Rahmatia Pariasi Ramadan Bahu Ramdan K.A Hagu Rarung, Ahmad Firmansyah Reva Van Gobel Rio Monoarfa Rizan Machmud Rizky Tanaiyo Robiyati Podungge Runtuwene, Reza Rusli Isa Samalam, Yulanda Sayuti, Sri Novita Selvi Selvi Selvi Silvania Delvitria Yusuf Siti Nurwahida A Aluman Sri Meysra Hasan Sri Panda Mii Srie Isnawaty Pakaya Sudirman Sudirman Sulistiawati Adam Supriyanto Podungge Tineke Wolok Tui, Meygil Nanda Putri M. Windiyani Ishak Wiranda Kaaba Xevanya Melia Kadir Yanti Aneta Yayu Isyana D. Pongoliu Yulianti Toralawe Yulinda L. Ismail