Article Per Year (5 Year)
p-Index From 2021 - 2026
13.342
P-Index
This Author published in this journals
All Journal AKUNTABILITAS Jurnal Ekonomi Jurnal Inovasi Jurnal Ilmiah Pangabdhi Jurnal Mirai Management Journal of Economic, Bussines and Accounting (COSTING) J-MAS (Jurnal Manajemen dan Sains) SEIKO : Journal of Management & Business KACANEGARA Jurnal Pengabdian pada Masyarakat Jurnal Wawasan dan Riset Akuntansi Jambura Science of Management Jambura Accounting Review Jurnal Informatika Ekonomi Bisnis Proceeding of National Conference on Accounting & Finance Cakrawala Repositori Imwi Jurnal Sibermas (Sinergi Pemberdayaan Masyarakat) Jurnal Akuntansi, Manajemen dan Ilmu Ekonomi (JASMIEN) Oikos - Nomos : Jurnal Kajian Ekonomi dan Bisnis Jurnal Pengabdian Pada Masyarakat Indonesia (JPPMI) JAMBURA: JURNAL ILMIAH MANAJEMEN DAN BISNIS Research Review: Jurnal Ilmiah Multidisiplin Journal of Accounting and Finance Management (JAFM) International Journal of Applied Business and International Management International Journal of Accounting & Finance in Asia Pasific Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Innovative: Journal Of Social Science Research Jurnal Informatika Ekonomi Bisnis Mopolayio : Jurnal Pengabdian Ekonomi Majapahit Journal of Islamic Finance dan Management Jurnal Pengabdian Sosial Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Majapahit Journal of Islamic Finance dan Management Jurnal Mahasiswa Akuntansi Advances: Jurnal Ekonomi & Bisnis Jurnal Ekonomi, Akuntansi dan Perpajakan Jurnal Pelayanan Masyarakat Multidisciplinary Indonesian Center Journal International Journal of Multidisciplinary Science and Applied Research (IJOMAS) As-Syirkah: Islamic Economic & Financial Journal Harmoni Economics: International Journal of Economics and Accounting Economics and Digital Business Review
Siti Pratiwi Husain
Universitas Negeri Gorontalo
Religion Agriculture, Biological Sciences & Forestry Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Engineering Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Medicine & Pharmacology Public Health Social Sciences Other

Published : 98 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 98 Documents
Search

 6   7   8   9   10 
The Impact of Local Own-Source Revenue and Balancing Funds on Regional Expenditure in Gorontalo Province: A Study from 2019-2024 Ntou, Siti Nur Aulia Ramadhani; Blongkod, Harun; Husain, Siti Pratiwi
Jurnal Akuntansi, Manajemen dan Ilmu Ekonomi (Jasmien) Vol. 5 No. 08 (2026): Jurnal Akuntansi, Manajemen dan Ilmu Ekonomi (Jasmien)
Publisher : Cattleya Darmaya Fortuna

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54209/jasmien.v5i08.1827

Abstract

This study aims to analyze the effect of Local Own-Source Revenue (Pendapatan Asli Daerah or PAD) and Balancing Funds (Dana Perimbangan) on Regional Expenditure (Belanja Daerah) of district and city governments in Gorontalo Province during the 2019–2024 period. The research employs a quantitative approach using secondary data obtained from the Directorate General of Fiscal Balance, Ministry of Finance of the Republic of Indonesia. The analytical method used is multiple linear regression with the assistance of IBM SPSS version 16. The findings reveal that Local Own-Source Revenue (PAD) has a positive and significant effect on Regional Expenditure. This indicates that an increase in PAD enhances the local government’s ability to finance public spending, reflecting stronger fiscal capacity and improved regional financial independence. Similarly, Balancing Funds (Dana Perimbangan) also show a positive and significant influence on Regional Expenditure, suggesting that fiscal transfers from the central government remain a crucial source of funding for regional development programs. The simultaneous test results further confirm that both PAD and Balancing Funds jointly have a positive and significant impact on regional spending across districts and cities in Gorontalo Province. The coefficient of determination (R²) indicates that these two independent variables explain a substantial portion of the variation in regional expenditure, while the remaining variation is influenced by other factors not included in the model. These results highlight the continuing reliance of local governments on central government transfers while emphasizing the strategic importance of increasing PAD to achieve greater fiscal autonomy. Overall, this study underscores the need for local governments in Gorontalo Province to optimize their revenue-generating potential through improved tax collection, better management of local assets, and expanded economic activities. Strengthening PAD will not only reduce dependency on Balancing Funds but also contribute to more sustainable and independent regional fiscal management.
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.
Akuntabilitas Pengelolaan Dana Desa: Studi Kasus di Desa Molotabu, Kecamatan Kabila Bone, Kabupaten Bone Bolango Fitriyanti Panua; Nilawaty Yusuf; Siti Pratiwi Husain
Jurnal Mahasiswa Akuntansi Vol 4 No 3 (2025): JAMAK: Jurnal Mahasiswa Akuntansi (Desember)
Publisher : Program Studi S1 Akuntansi Jurusan Akuntansi, Fakultas Ekonomi Universitas Negeri Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Penelitian ini bertujuan untuk menganalisis penerapan akuntabilitas pengelolaan dana desa di Desa Molotabu, Kecamatan Kabila Bone, Kabupaten Bone Bolango, sesuai dengan prinsip tata kelola keuangan publik berdasarkan Permendagri Nomor 20 Tahun 2018. Pendekatan yang digunakan adalah deskriptif kualitatif dengan sumber data primer melalui wawancara, observasi, dan dokumentasi terhadap perangkat desa, anggota Badan Permusyawaratan Desa (BPD), serta masyarakat. Data dianalisis melalui proses reduksi, penyajian, dan penarikan kesimpulan yang mencerminkan keterpaduan proses perencanaan, pelaksanaan, pelaporan, dan pertanggungjawaban dana desa. Hasil penelitian menunjukkan bahwa pemerintah Desa Molotabu telah berupaya menerapkan prinsip akuntabilitas dan transparansi dalam setiap tahapan pengelolaan dana desa, meskipun masih terdapat kendala administratif seperti keterlambatan pelaporan yang berdampak pada penyaluran dana tahap berikutnya. Keterlibatan masyarakat dalam proses perencanaan dan pelaksanaan menunjukkan tingkat partisipasi yang cukup baik, namun belum optimal dalam pengawasan. Secara umum, praktik akuntabilitas di Desa Molotabu sudah sesuai dengan peraturan yang berlaku, tetapi efektivitasnya dapat ditingkatkan melalui penguatan sistem pelaporan dan pemanfaatan teknologi informasi. Penelitian ini menegaskan pentingnya akuntabilitas publik sebagai instrumen kepercayaan sosial antara pemerintah desa dan masyarakat, serta mendukung teori stewardship bahwa aparatur publik memiliki tanggung jawab moral untuk menempatkan kepentingan publik di atas kepentingan pribadi.
THE EFFECT OF SELF ASSESSMENT SYSTEM IMPLEMENTATION ON TAXPAYER COMPLIANCE (A CASE STUDY OF INDIVIDUAL TAXPAYERS WITH FIXED INCOME (CIVIL SERVANTS) AT UNIVERSITAS NEGERI GORONTALO) Ainun Nisa Putri Musa; Hartati Tuli; Siti Pratiwi Husain
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.v6i2.866

Abstract

This study aims to determine the effect of the implementation of the Self Assessment System on the compliance of individual taxpayers with fixed income (civil servants) at Universitas Negeri Gorontalo. The method used in this study is a quantitative method using primary data obtained through the distribution of questionnaires to respondents who are Civil Servants (PNS) within the Universitas Negeri Gorontalo. The measurement of variables in this study used a Likert scale. The number of samples in this study was 93 respondents who were selected as the research objects. The data analysis techniques used in this study include validity test, reliability test, classical assumption test, simple linear regression analysis, t-test (partial), and coefficient of determination (R²), which were processed using the SPSS program. Based on the results of the study, it shows that the implementation of the Self Assessment System has a positive and significant effect on the compliance of individual taxpayers with fixed income (civil servants) at Universitas Negeri Gorontalo. This is evidenced by the results of the t-test which show a t-value of 17.783 with a significance level of 0.000 which is smaller than 0.05. In addition, the coefficient of determination (R²) value of 0.790 indicates that 79% of the variation in taxpayer compliance can be explained by the Self Assessment System variable, while the remaining 21% is influenced by other variables outside the research model.
THE EFFECT OF PROFITABILITY (ROA AND ROE) ON THE STOCK PRICES OF DIGITAL BANKS LISTED ON THE INDONESIA STOCK EXCHANGE DURING THE 2021-2024 PERIOD Siti Nurindah Hasan; Siti Pratiwi Husain; Yustina Hiola
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.v6i2.1021

Abstract

This study aims to analyze the effect of profitability, proxied by Return on Assets (ROA) and Return on Equity (ROE), on stock prices of digital banks listed on the Indonesia Stock Exchange (IDX) for the 2021–2024 period. This study employed a quantitative approach with multiple linear regression analysis processed using SPSS. The sample consisted of seven companies using quarterly data. The sampling technique used was saturated sampling. The results indicate that Return on Assets (ROA) and Return on Equity (ROE) influence stock prices, but are not statistically significant. Simultaneously, ROA and ROE also influence stock prices, but are insignificant. These findings indicate that profitability is not yet a primary factor influencing digital bank stock prices, suggesting that other factors beyond the research variables play a more significant role in determining stock price movements.
THE EFFECT OF SELF ASSESSMENT SYSTEM IMPLEMENTATION ON TAXPAYER COMPLIANCE (A CASE STUDY OF INDIVIDUAL TAXPAYERS WITH FIXED INCOME (CIVIL SERVANTS) AT UNIVERSITAS NEGERI GORONTALO) Ainun Nisa Putri Musa; Hartati Tuli; Siti Pratiwi Husain
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.v6i2.866

Abstract

This study aims to determine the effect of the implementation of the Self Assessment System on the compliance of individual taxpayers with fixed income (civil servants) at Universitas Negeri Gorontalo. The method used in this study is a quantitative method using primary data obtained through the distribution of questionnaires to respondents who are Civil Servants (PNS) within the Universitas Negeri Gorontalo. The measurement of variables in this study used a Likert scale. The number of samples in this study was 93 respondents who were selected as the research objects. The data analysis techniques used in this study include validity test, reliability test, classical assumption test, simple linear regression analysis, t-test (partial), and coefficient of determination (R²), which were processed using the SPSS program. Based on the results of the study, it shows that the implementation of the Self Assessment System has a positive and significant effect on the compliance of individual taxpayers with fixed income (civil servants) at Universitas Negeri Gorontalo. This is evidenced by the results of the t-test which show a t-value of 17.783 with a significance level of 0.000 which is smaller than 0.05. In addition, the coefficient of determination (R²) value of 0.790 indicates that 79% of the variation in taxpayer compliance can be explained by the Self Assessment System variable, while the remaining 21% is influenced by other variables outside the research model.
THE EFFECT OF PROFITABILITY (ROA AND ROE) ON THE STOCK PRICES OF DIGITAL BANKS LISTED ON THE INDONESIA STOCK EXCHANGE DURING THE 2021-2024 PERIOD Siti Nurindah Hasan; Siti Pratiwi Husain; Yustina Hiola
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.v6i2.1021

Abstract

This study aims to analyze the effect of profitability, proxied by Return on Assets (ROA) and Return on Equity (ROE), on stock prices of digital banks listed on the Indonesia Stock Exchange (IDX) for the 2021–2024 period. This study employed a quantitative approach with multiple linear regression analysis processed using SPSS. The sample consisted of seven companies using quarterly data. The sampling technique used was saturated sampling. The results indicate that Return on Assets (ROA) and Return on Equity (ROE) influence stock prices, but are not statistically significant. Simultaneously, ROA and ROE also influence stock prices, but are insignificant. These findings indicate that profitability is not yet a primary factor influencing digital bank stock prices, suggesting that other factors beyond the research variables play a more significant role in determining stock price movements.
The Effect of the Implementation of Green Accounting on Company Value in the Pharmaceutical Sub-Sector Listed on the Indonesia Stock Exchange in 2019-2024 Shabrina Salzabila; Sahmin Noholo; Siti Pratiwi Husain
Harmoni Economics: International Journal of Economics and Accounting Vol. 2 No. 4 (2025): November: Harmoni Economics: International Journal of Economics and Accounting
Publisher : International Forum of Researchers and Lecturers

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70062/harmonieconomics.v2i4.342

Abstract

This study aims to analyze the effect of implementing green accounting on company value in the pharmaceutical sub-sector listed on the Indonesia Stock Exchange during the period 2019–2024. The focus of this research is on pharmaceutical companies that are expected to integrate sustainable practices into their financial and operational reporting. A quantitative approach was employed using a simple linear regression analysis method. The data utilized in this research are secondary data obtained from annual reports and sustainability reports published by the companies through the Indonesia Stock Exchange. The sample was determined using a purposive sampling technique, resulting in 8 companies that met the criteria, with a total of 34 observations across six years. The findings of this study demonstrate that the implementation of green accounting has a positive and significant effect on company value. This result suggests that the higher the level of green accounting adoption, the greater the improvement in company value that can be achieved. The implication of these findings emphasizes the importance of adopting green accounting practices as part of corporate strategy to enhance financial performance and sustainability, especially in industries with high environmental impacts such as pharmaceuticals.
Pengaruh Akuntabilitas dan Transparansi Pelaporan Terhadap Digitalisasi Pengelolaan Keuangan Desa di Era Smart Village: Studi Kasus di Kecamatan Tolinggula Dwi Prastiani Ibrahim; Sahmin Noholo; Siti Pratiwi Husain
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.v8i7.12278

Abstract

This study aims to analyze the effect of accountability and reporting transparency on the digitalization of village financial management in the Smart Village era in villages located in Tolinggula District, North Gorontalo Regency. This research employed a quantitative method with a verificative approach and causal research design. Data were collected through questionnaires distributed to village officials involved in village financial management. The data were analyzed using multiple linear regression analysis to determine the partial and simultaneous effects of the independent variables on the dependent variable. The results indicate that accountability does not have a significant effect on the digitalization of village financial management. This condition occurs because the implementation of accountability is still administrative and manual, so it has not been fully integrated into digital systems. Meanwhile, reporting transparency has a positive and significant effect on the digitalization of village financial management. The higher the level of reporting transparency, the higher the implementation of digitalization in village financial management. Simultaneously, accountability and reporting transparency significantly affect the digitalization of village financial management in the Smart Village era. This study concludes that the digitalization of village financial management is more strongly influenced by reporting transparency than accountability. Therefore, strengthening digital system integration, improving human resource competencies, and developing information technology infrastructure are necessary to support the realization of effective, transparent, accountable, and Smart Village-based village governance.
Creative innovative BUMDes menuju smart village berbasis kearifan lokal dalam kerangka Asta Cita 6 Tri Handayani Amaliah; Siti Pratiwi Husain; Ayu Rakhma Wuryandini; Hendra Pratama Danial
KACANEGARA Jurnal Pengabdian pada Masyarakat Vol 9, No 3 (2026): Agustus
Publisher : Institut Teknologi Dirgantara Adisutjipto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28989/kacanegara.v9i3.3466

Abstract

Badan Usaha Milik Desa (BUMDes) berperan krusial dalam mendorong kemandirian ekonomi di tingkat desa. Namun, realitasnya BUMDes “Gemilang” yang berlokasi di Desa Huidu, Gorontalo, masih menghadapi tantangan serius terkait manajemen tata kelola usaha dan strategi pemasaran. Hambatan utama yang diidentifikasi terletak pada lemahnya kapasitas sumber daya manusia (SDM) dalam hal perencanaan strategis, pencatatan keuangan akuntansi, serta adopsi teknologi digital. Oleh karena itu, penguatan kompetensi pengurus melalui pelatihan merancang pemetaan potensi desa berbasis kearifan lokal, penerapan sistem akuntansi sederhana, dan pembuatan akun marketplace menjadi sangat urgensi untuk menciptakan kelembagaan yang inovatif. Tujuan program pengabdian masyarakat ini adalah meningkatkan kapasitas kelembagaan BUMDes melalui edukasi manajemen dan keuangan berbasis potensi lokal menggunakan kerangka Smart Village yang selaras dengan visi Asta Cita 6. Metode pelaksanaan yang diterapkan adalah SINERGI_Motiayo (Sistem Inovasi Ekonomi dan Resiliensi Gotong Royong) yang menekankan tahapan pelatihan intensif, pendampingan berkala, evaluasi berkala, serta penjaminan keberlanjutan program. Hasil pengabdian menunjukkan dampak positif signifikan dengan adanya peningkatan pemahaman pengurus pada aspek tata kelola manajemen usaha sebesar 33,3%, aspek pencatatan transaksi keuangan sebesar 62,5%, serta adopsi pemasaran digital mencapai 55,6%.
Co-Authors Abarang, Citra Vebryanti Abdullah, Anggriliani Aditya S. Kilo Agnes U. Polingala Ahmad, Aristia Rahayu N. Ainun Nisa Putri Musa Alamri, Nabila Fadelina Ali, Nurmillah N. Almuhajir Baihaqy Utina Amaliah, Tri Amir Lukum, Amir Amna Vianti Hasan Andi Riska Yunianti Andriyawan E. Karim Aristia Rahayu N. Ahmad Armansyah Alipok Ayu Rakhma Wuryandini Baga, Novianti Bagi, Nicky Cahyani Cici Amalia Kondengis Dai, Mawar Masita Desi Rahman Daluta Desy Purnama T. Mayang Dhea Safitri Kurniawati Mohama Dilapanga, Yana Dunggio, Yolanda Bina Dwi Prastiani Ibrahim Fatma Ishak Fatrina R Mooduto Febriani Febriyansyah Rustam Fidyatul Husna Yunus Fitri Oktaviyani Fitriyanti Panua Gaffar, Gaffar Gita Febriani Panigoro, Gita Febriani Panigoro Hartati Tuli Harun Blongkod Hasan, Amna Vianti Hawaria Djafar Hendra Pratama Danial Herlina Rasjid Hiola, Yustina Ikhlas Ul Aqmal Ismail, Nur’Ain Iwan S. Seber Iwan S. Seber Khairunnisa Alya Putri Ibrahim Kondengis, Cici Amalia Lamba, Uci Wulandari Luli, Puput A. Mahdalena Mahdalena Marshanda Tumaloto Mattoasi Mattoasi Mawar Masita Dai Melati Putriani Idris Mentari Rizki Sawitri Pilomonu Moh Alamsyach Soleman Mohamad Ikram Bin Holan Mozin, Sri Yulianty Muhammad Amir Arham Muhammad Fikri Ramadhan Musliyanto Igirisa Muzdalifah Muzdalifah Muzdalifah Muzdalifah Muzdalifah Muzdalifah Nanda Apriyani Aday Nasir, Novita Nilawaty Yusuf Niswatin Niwayan Selviyanti Ntou, Siti Nur Aulia Ramadhani Nur Tiyas Abdul Rahim Nurharyati Panigoro Nurhayati Panigoro Nurmillah N Ali Nusi, Pratiwi Olivia Adam Olviati Laode Pakaya, Lukman Paputungan?, Pratiwi Polapa, Melisa Putri Sinto Pomanto, Aprilia Pratiwi Nusi Puput A. Luli Ramdita, Sri Rio Monoarfa Ronald S. Badu Sabrina Aurelia Putri Sagi Sahmin Noholo Salsa Nelisa Salwaa Ardhiah Mohamad Salzabila, Shabrina Samsul, Moh Shabrina Salzabila Sindi Djafar Siskawati Nur Siti Jariani Pontoh Siti Nurindah Hasan Sri Anggrainy Sri Desiyani Permata Gani Stevie Gibernau Paendong Suila, Muh. Adrifat Surya Handrisusanto Ahmad Syafaa, Amar Bayu Titi Umi Kalsum Hulopi Tri Hadayani Amaliah Tri Handayani Amaliah Tumatar, Jihan Fahira Valentina Monoarfa Victorson Taruh Virna Bahu Zulkifli Bokiu