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THE IMPACT OF GREEN ACCOUNTING IMPLEMENTATION ON THE PROFITABILITY OF FOOD AND BEVERAGE INDUSTRY SECTOR COMPANIES LISTED ON THE INDONESIA STOCK EXCHANGE IN 2019-2023 Polapa, Melisa Putri Sinto; Noholo, Sahmin; Husain, Siti Pratiwi
Multidisciplinary Indonesian Center Journal (MICJO) Vol. 2 No. 2 (2025): Vol. 2 No. 2 Edisi April 2025
Publisher : PT. Jurnal Center Indonesia Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62567/micjo.v2i2.792

Abstract

This study aims to analyze the effect of green accounting implementation on the Company's profitability. This study was conducted on companies included in the food and beverage sub-sector listed on the Indonesia Stock Exchange (IDX) during the 2019-2023 period using a quantitative approach. Sample selection was carried out using the purposive sampling method, resulting in 80 observation data samples for five consecutive years. Data analysis techniques used include descriptive analysis using Microsoft Excel, hypothesis testing using SPSS 18 to test the effect of Green Accounting on Profitability. The results of this study indicate that Green Accounting has a negative and significant effect on Profitability.
Pembukuan Sederhana sebagai Sarana Edukasi Keuangan Bagi Pelaku Usaha Mikro dan Kecil Husain, Siti Pratiwi; Muzdalifah, Muzdalifah; Ahmad, Surya Handrisusanto
Mopolayio : Jurnal Pengabdian Ekonomi Vol. 4 No. 3 (2025): Mopolayio : Jurnal Pengabdian Ekonomi Volume 4 Number 3 (July 2025) has been of
Publisher : Fakultas Ekonomi Universitas Negeri Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37479/mopolayio.v4i3.114

Abstract

Usaha Mikro dan Kecil (UMK) merupakan sektor ekonomi yang sangat penting dalam pembangunan ekonomi di Indonesia. Sektor UMK memberikan kontribusi yang signifikan terhadap pertumbuhan ekonomi, penciptaan lapangan kerja, dan pemerataan ekonomi. Namun kenyataannya, UMK yang ada belum mengerti dan paham dalam penyusun pembukuan atau pencatatan sederhana. Setiap transaksi yang terjadi hanya dicatat di kertas kadang juga di buku. Dan tidak dicatat secara teratur. Maka tujuan dari kegiatan pengabdian ini yaitu memberikan pelatihan kepada para pelaku UMK dalam menyusun pembukuan sederhana. Peserta dalam pengabdian ini adalah para pelaku Usaha Mikro dan kecil di Desa Huangobotu Kecamatan Kabila Bone Kabupaten Bone Bolango. Hasil dari kegiatan pengabdian ini menunjukkan peserta mampu
Implementasi Perhitungan Harga Pokok Produksi Bagi Pelaku Usaha Kuliner Desa Pariwisata Ayu Rakhma Wuryandini; Siti Pratiwi Husain
Jurnal Pelayanan Masyarakat Vol. 2 No. 2 (2025): Jurnal Pelayanan Masyarakat
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62951/jpm.v2i2.1877

Abstract

This community service activity was organized by a team of lecturers from the Department of S1 Accounting, Gorontalo State University in 2024 in Botutunuo Village, Kabila Bone District, Bone Bolango Regency, Gorontalo Province as a form of implementation of the Tri Dharma of Higher Education. This coastal village, which is located in the Tomini Bay area and has tourism potential, faces obstacles in the management of culinary businesses owned by the local community. The main problem of partners is low professionalism in business management and suboptimal bookkeeping administration. This activity aims to increase the knowledge and ability of MSME actors in implementing cost accounting for controlling and reporting production costs. The program is carried out in four stages: location survey, material socialization, technical assistance in calculating the cost of production, and monitoring and evaluation of implementation results. The results of the service showed that 75% of the participants understood the material well and welcomed the sustainability of the mentoring. This activity makes a positive contribution to improving the competence of culinary business actors in coastal tourism areas through the application of cost accounting.
Peran Perangkat Desa dalam Akuntabilitas Pengelolaan Dana Desa: Studi Kasus Desa Raharja Kecamatan Wonosari Kabupaten Boalemo Provinsi Gorontalo Siskawati Nur; Siti Pratiwi Husain; Lukman Pakaya
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 7 No. 8 (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.v7i8.8150

Abstract

This study aims to determine the role of Raharja Village apparatus in accountability of village fund management. The data in this study uses a descriptive qualitative method. Data sources were obtained from the observation, interview and documentation stages. Based on this study, it can be concluded that the role of village apparatus in accountability of village fund management in Raharja Village, Wonosari District, Boalemo Regency in 2024 as a whole can be considered to have run well. This is proven by the village apparatus who have carried out their duties in managing village funds well. However, there are several tasks that are carried out by other village officials due to a lack of understanding in the village officials concerned. Such as in the preparation of expenditure transaction reports that should be carried out by the treasurer, but are instead carried out by the secretary. Therefore, it is necessary to improve the quality of knowledge and skills of village officials to support their performance in running the village government.
Pengaruh Teknologi Informasi dan sistem Pengendalian Intern Terhadap Kualitas Laporan Keuangan Pemerintah Daerah Nasir, Novita; Monoarfa, Rio; Husain, Siti Pratiwi
Jambura Accounting Review Vol. 6 No. 1 (2025): Jambura Accounting Review - February 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.v6i1.180

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh teknologi informasi dan sistem pengendalian intern terhadap kualitas laporan keuangan baik secara parsial maupun simultan. Data yang digunakan adalah data primer yang diperoleh dengan menyebarkan kuesioner kepada pegawai di Badan Keuangan Kabupaten Gorontalo Utara. Jumlah sampel dalam penelitian ini sebanyak 43. Analisis data dalam penelitian ini menggunakan analisis Regresi Berganda. Hasil penelitian menunjukan 1) Teknologi informasi berpengaruh positif dan signifikan terhadap kualitas laporan keuangan Pemerintah Daerah Kabupaten Gorontalo Utara, 2) Sistem pengendalian intern berpengaruh positif dan signifikan terhadap kualitas laporan keuangan Pemerintah Daerah Kabupaten Gorontalo Utara, dan 3) Teknologi informasi dan sistem pengendalian intern secara simultan berpengaruh signifikan terhadap kualitas laporan keuangan Pemerintah Daerah Kabupaten Gorontalo Utara.