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All Journal AKUNTABILITAS Jurnal Ekonomi Jurnal Inovasi 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) Economics and Digital Business Review Jurnal Akuntansi, Manajemen dan Ilmu Ekonomi (JASMIEN) Oikos - Nomos : Jurnal Kajian Ekonomi dan Bisnis JAMBURA: JURNAL ILMIAH MANAJEMEN DAN BISNIS International Journal of Applied Business and International Management International Journal of Accounting & Finance in Asia Pasific 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 Journal of Ekonomics, Finance, and Management Studies International Journal of Multidisciplinary Science and Applied Research (IJOMAS) As-Syirkah: Islamic Economic & Financial Journal Harmoni Economics: International Journal of Economics and Accounting
Siti Pratiwi Husain
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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

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Analisis Sistem Prosedur Perolehan Data Pengesahan Pendapatan dan Belanja Badan Layanan Umum Pada Perguruan Tinggi Negeri Musliyanto Igirisa; Rio Monoarfa; Siti Pratiwi Husain
Jambura Accounting Review Vol. 7 No. 1 (2026): Jambura Accounting Review - February - Juli 2026
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.v7i1.266

Abstract

Penelitian ini bertujuan untuk mengetahui sistem prosedur perolehan data pengesahan pendapatan dan belanja pada Badan Layanan Umum Universitas Negeri Gorontalo dan untuk mengetahui kendala yang dihadapi dalam pelaksanaan sistem prosedur perolehan data pengesahan pendapatan dan belanja. Data yang digunakan adalah data primer yang diperoleh dari hasil wawancara. Analisis data dalam penelitian ini yaitu kualitatif deskriptif yang diperoleh dari hasil wawancara, catatan lapangan dan dokumentasi dengan tahapan reduksi data, data display, penarikan kesimpulan dan verifikasi. Hasil penelitian 1) Sistem prosedur perolehan data pengesahan pendapatan dan belanja pada BLU Universitas Negeri Gorontalo telah berjalan sesuai dengan SOP, namun perlu perbaikan dalam proses verifikasi data oleh verifikator untuk sinkronisasi data realisasi dan anggaran, 2) Kendala yang dihadapi yaitu ketidaksesuaian antara RBA dan RKA-KL yang menyebabkan keterlambatan dalam pengesahan dimana unit melakukan belanja terlebih dahulu berdasarkan kondisi lapangan, baru kemudian melakukan revisi agar sesuai dengan RKA-KL, Fleksibilitas BLU dalam berbelanja menyebabkan lemahnya kontrol pada tingkat unit kerja.
Pengembangan Produk Bibit Teratai Berbasis Potensi Lokal dan SWOT Analisis Usaha dalam Mendukung Kemandirian Desa Ayu Rakhma Wuryandini; Tri Handayani Amaliah; Siti Pratiwi Husain; Lukman Pakaya
Mopolayio : Jurnal Pengabdian Ekonomi Vol. 5 No. 3 (2026): Mopolayio : Jurnal Pengabdian Ekonomi Volume 5 Number 3 (July 2026) has been of
Publisher : Fakultas Ekonomi Universitas Negeri Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37479/mopolayio.v5i3.157

Abstract

Pemberdayaan masyarakat berbasis potensi lokal menjadi salah satu strategi penting dalam mendukung terwujudnya desa mandiri. Desa Teratai memiliki potensi lokal berupa tanaman teratai yang sedang dikembangkan menjadi produk bubuk kopi dan makanan pendamping program pencegahan stunting. Namun, masyarakat masih menghadapi berbagai kendala, seperti keterbatasan pengetahuan dan keterampilan dalam pengolahan produk lokal serta rendahnya pemanfaatan potensi desa secara optimal. Kondisi ini menjadi urgensi pelaksanaan kegiatan pengabdian guna meningkatkan kapasitas masyarakat dalam mengelola potensi lokal sebagai upaya mendukung peningkatan ekonomi dan kemandirian desa. Kegiatan pengabdian ini bertujuan untuk meningkatkan pengetahuan, keterampilan, dan partisipasi masyarakat dalam pengolahan bibit teratai menjadi produk bernilai tambah melalui program pemberdayaan masyarakat berbasis potensi lokal. Metode pelaksanaan dilakukan dengan pendekatan partisipatif melalui tahapan observasi, analisis kebutuhan, perencanaan program, implementasi, dan refleksi serta melakukan SWOT Analisis usaha. Program dilaksanakan dalam bentuk sosialisasi, pelatihan, dan pendampingan pengolahan bibit teratai menjadi bubuk kopi dan makanan pendamping pencegahan stunting. Hasil kegiatan menunjukkan adanya peningkatan pemahaman dan keterampilan masyarakat dalam mengolah bibit teratai menjadi produk bernilai ekonomi. Selain itu, masyarakat menunjukkan partisipasi aktif selama kegiatan berlangsung dan mulai memahami pentingnya pemanfaatan potensi lokal dalam mendukung pembangunan desa mandiri. Program ini diharapkan dapat menjadi langkah awal dalam pengembangan produk unggulan desa serta memperkuat kemandirian ekonomi masyarakat berbasis sumber daya lokal.
The Effect of Operating Costs on Net Profit in Automotive Sector Companies Listed on the Indonesia Stock Exchange in the 2021-2024 Period Virna Bahu; Sahmin Noholo; 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.v6i2.1156

Abstract

This study examines the effect of operating costs on net profit in automotive sector companies listed on the Indonesia Stock Exchange (IDX) during 2021–2024. A quantitative approach with simple linear regression analysis was applied. The sample consists of 11 companies selected through purposive sampling, resulting in 44 firm-year observations. Secondary data were collected from audited annual financial reports published on the IDX.The results show that operating costs have a positive and significant effect on net profit, with a t-value of 34.033 > t-table 2.018 and a significance value of 0.000 < 0.05. The adjusted R² value of 0.821 indicates that 82.1% of the variation in net profit can be explained by operating costs. All classical assumption tests were satisfied, confirming the validity of the regression model.The findings suggest that operating costs, when managed efficiently, contribute to net profit growth in the automotive sector. This study provides empirical evidence for managers and investors regarding cost management strategies.
The Effect of Operating Costs on Net Profit in Automotive Sector Companies Listed on the Indonesia Stock Exchange in the 2021-2024 Period Virna Bahu; Sahmin Noholo; 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.v6i2.1156

Abstract

This study examines the effect of operating costs on net profit in automotive sector companies listed on the Indonesia Stock Exchange (IDX) during 2021–2024. A quantitative approach with simple linear regression analysis was applied. The sample consists of 11 companies selected through purposive sampling, resulting in 44 firm-year observations. Secondary data were collected from audited annual financial reports published on the IDX.The results show that operating costs have a positive and significant effect on net profit, with a t-value of 34.033 > t-table 2.018 and a significance value of 0.000 < 0.05. The adjusted R² value of 0.821 indicates that 82.1% of the variation in net profit can be explained by operating costs. All classical assumption tests were satisfied, confirming the validity of the regression model.The findings suggest that operating costs, when managed efficiently, contribute to net profit growth in the automotive sector. This study provides empirical evidence for managers and investors regarding cost management strategies.
PENGARUH SELF ASSESSMENT SYSTEM TERHADAP KEPATUHAN WAJIB PAJAK DI BONE BOLANGO Salsa Nelisa; Hartati Tuli; Siti Pratiwi Husain
Oikos Nomos: Jurnal Kajian Ekonomi dan Bisnis Vol 19, No 1 (2026): Juni 2026
Publisher : Universitas Negeri Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37479/jkeb.v19i1.38878

Abstract

This study aims to determine the effect of the implementation of the Self Assessment System on the compliance of Individual Taxpayers (WPOP) with fixed income (private employees) in Bone Bolango Regency. The method used in this research is a quantitative approach with primary data sources obtained through distributing questionnaires to respondents. The sampling technique used convenience sampling, with respondents being private employee WPOP in Bone Bolango Regency. The data analysis techniques used were descriptive analysis and logistic regression to statistically test the effect of the independent variable on the dependent variable. The results of this study indicate that the implementation of the Self Assessment System has a significant negative effect on the compliance of Individual Taxpayers (WPOP) with fixed income (private employees) in Bone Bolango Regency. This is evidenced by the logistic regression analysis results with a significance value of 0.039 ( 0.05), a coefficient value of -0.302, and an Odds Ratio (Exp(B)) value of 0.740, which means that an increase in the implementation of the Self Assessment System actually reduces the chance of compliance of Individual Taxpayers (WPOP) private employees in Bone Bolango Regency. 
The Effect of The Use of Integrated Social Welfare Data, Information Technology, and Internal Control Systems on The Prevention of Fraud in The Management of Social Assistance Funds Moh Alamsyach Soleman; Mahdalena Mahdalena; Siti Pratiwi Husain
Advances: Jurnal Ekonomi & Bisnis Vol. 4 No. 3 (2026): May - June
Publisher : Yayasan Pendidikan Bukhari Dwi Muslim

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60079/ajeb.v4i3.892

Abstract

Purpose: This study aims to analyze the impact of the use of the Integrated Social Welfare Data (DTKS) and the Internal Control System (SPI) on fraud prevention in the management of social assistance funds at the Gorontalo Provincial Social Affairs Office. Research Method: This study employed a quantitative approach with a causal design. Primary data were collected through a questionnaire distributed to employees directly involved in the administration of social assistance, who were selected using purposive sampling. Data analysis was conducted using validity and reliability tests, classical assumption tests, and multiple linear regression analysis with the aid of SPSS. Results and Discussion: The research results show that the use of the DTKS does not have a significant effect on fraud prevention. These findings indicate that the existence of the DTKS is not yet capable of directly preventing fraud if data quality, updates, and verification of aid recipients are not yet optimal. In contrast, the SPI has a positive and significant effect on fraud prevention. Together, the DTKS and SPI have a significant effect on fraud prevention, with an Adjusted R² value of 0.778. Implications: Strengthening the SPI, improving the quality of DTKS data, and optimizing the verification and validation processes are necessary to support accountable and targeted social assistance management. Originality: This study positions the DTKS as a social welfare database, an information system, and an administrative verification tool for preventing fraud in the management of social assistance.
THE EFFECT OF CURRENT RATIO (CR) AND DEBT TO EQUITY RATIO (DER) ON RETURN ON ASSETS (ROA) IN ENERGY SECTOR COMPANIES LISTED ON THE INDONESIA STOCK EXCHANGE FOR THE PERIOD 2020–2024 Almuhajir Baihaqy Utina; Sahmin Noholo; Siti Pratiwi Husain
Multidisciplinary Indonesian Center Journal (MICJO) Vol. 3 No. 2 (2026): Vol. 3 No. 2 Edisi April 2026
Publisher : PT. Jurnal Center Indonesia Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62567/micjo.v3i2.2404

Abstract

This study aims to analyze the effect of Current Ratio (CR) and Debt to Equity Ratio (DER) on Return on Assets (ROA) in energy sector companies listed on the Indonesia Stock Exchange during the period 2020–2024. The research method employed is a quantitative approach with a causal associative design. The data used are secondary data obtained from companies’ financial statements, with a total sample of 110 observations. Data analysis was conducted using multiple linear regression with the assistance of SPSS version 26. The results show that partially, the Current Ratio (CR) has no significant effect on Return on Assets (ROA), with a significance value of 0.833. Meanwhile, the Debt to Equity Ratio (DER) has a negative and significant effect on Return on Assets (ROA), with a significance value of 0.000. Simultaneously, Current Ratio (CR) and Debt to Equity Ratio (DER) have a significant effect on Return on Assets (ROA), as indicated by an F-test significance value of 0.000. The coefficient of determination (Adjusted R Square) of 0.128 indicates that the independent variables explain 12.8% of the variation in ROA, while the remaining 87.2% is influenced by other factors outside the research model. This study concludes that capital structure plays a more dominant role in influencing profitability compared to liquidity in energy sector companies. Therefore, companies are expected to manage debt usage optimally to improve financial performance.
Pengaruh E-Commerce Dan Sistem Informasi Akuntansi Terhadap Kinerja UMKM Di Kota Gorontalo Agnes U. Polingala; Rio Monoarfa; Siti Pratiwi Husain
Economics and Digital Business Review Vol. 6 No. 2 (2025)
Publisher : STIE Amkop Makassar

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

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh e-commerce dan sistem informasi akuntansi terhadap kinerja UMKM di Kota Gorontalo. Penelitian ini menggunakan pendekatan kuantitatif, Sampel penelitian berjumlah 100 responden yang ditentukan menggunakan rumus Slovin, dengan kriteria pelaku UMKM yang telah menerapkan e-commerce dalam kegiatan usahanya. Data dikumpulkan melalui penyebaran kuesioner tertutup menggunakan skala Likert, yang kemudian dianalisis menggunakan uji regresi linier berganda dengan bantuan aplikasi SPSS. Teknik analisis data meliputi analisis statistik deskriptif, uji validitas dan reliabilitas instrumen, uji asumsi klasik (normalitas, multikolinearitas, dan heteroskedastisitas), serta uji hipotesis (uji t, uji F, dan koefisien determinasi/R²). Hasil uji t menunjukkan bahwa e-commerce (nilai signifikansi 0,016) dan sistem informasi akuntansi (nilai signifikansi 0,000) berpengaruh signifikan terhadap kinerja UMKM. Selain itu, hasil uji F simultan dengan nilai signifikansi 0,000 juga menunjukkan bahwa kedua variabel secara bersama-sama memiliki pengaruh yang signifikan terhadap kinerja UMKM. Temuan ini menegaskan bahwa penerapan teknologi digital, baik dalam bentuk e-commerce maupun sistem informasi akuntansi, mampu meningkatkan efisiensi operasional, pengelolaan keuangan, serta daya saing UMKM di tengah tantangan era digital. Meskipun demikian, kualitas produk, manajemen yang baik, dan strategi pemasaran yang efektif tetap menjadi faktor penting yang turut menentukan keberhasilan UMKM secara menyeluruh.
ANALISIS BIAYA PRODUKSI PENGOLAHAN EMAS DAN IMPLIKASINYA TERHADAP PENDAPATAN PENGOLAH EMAS Sabrina Aurelia Putri Sagi; Tri Handayani Amaliah; Siti Pratiwi Husain
Journal of Economic, Bussines and Accounting (COSTING) Vol. 9 No. 2 (2026): Journal of Economic, Bussines and Accounting (COSTING)
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/wkx2dy22

Abstract

Penelitian ini bertujuan untuk menganalisis komponen biaya produksi, jumlah biaya produksi, pendapatan, serta implikasi biaya produksi terhadap pendapatan pegolah emas di Desa Tumokang Timur, Kecamatan Dumoga Utara, Kabupaten Bolaang Mongondow. Penelitian ini menggunakan metode kuantitatif deskriptif dengan teknik pengumpulan data melalui wawancara terhadap pengolah emas yang berstatus sebagai pemilik dan penyewa tromol. Analisis data dilakukan menggunakan pendekatan biaya produksi metode full costing dan analisis pendapatan. Hasil penelitian menunjukkan bahwa komponen biaya produksi terdiri dari biaya tenaga kerja langsung dan biaya overhead pabrik. Biaya overhead pabrik merupakan komponen biaya yang paling dominan dikeluarkan dalam proses produksi. Jumlah biaya produksi dalam satu kali proses pengolahan berkisar antara Rp550.600 hingga Rp895.000, yang dipengaruhi oleh status kepemilikan alat dan jumlah material yang diolah. Pendapatan yang diperoleh pengolah emas bervariasi anatar Rp1.800.000 hingga Rp7.250.000 per produksi, tergantung pada jumlah emas yang dihasilkan dan harga jual berdasarkan kadar emas. Struktur biaya produksi memiliki implikasi terhadap pendapatan, dimana efisiensi biaya dan kualitas material sangat menentukan tingkat keuntungan yang diperoleh. Semakin efisien biaya produksi dan semakin optimal hasil emas, maka pendapatan yang diperoleh cenderung lebih tinggi.
Pendampingan Onboarding Digital untuk Meningkatkan Ekonomi Kreatif UMKM Kuliner Pariwisata Teluk Tomini Muzdalifah Muzdalifah; Siti Pratiwi Husain; Ikhlas Ul Aqmal
Jurnal Pengabdian Sosial Vol. 3 No. 7 (2026): Mei
Publisher : PT. Amirul Bangun Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59837/t35qb829

Abstract

Kegiatan pengabdian kepada masyarakat ini bertujuan untuk meningkatkan pemahaman dan kemampuan pelaku UMKM kuliner pariwisata dalam menerapkan ekonomi kreatif melalui onboarding digital di kawasan Teluk Tomini, khususnya Desa Botutonuo. Metode yang digunakan meliputi tahap persiapan, pelaksanaan, dan evaluasi melalui pendekatan edukasi, pelatihan, serta pendampingan secara langsung kepada masyarakat. Kegiatan diawali dengan pretest, dilanjutkan pemberian materi, praktik pengolahan produk, serta posttest untuk mengukur peningkatan pemahaman peserta. Hasil kegiatan menunjukkan bahwa terjadi peningkatan pengetahuan dan keterampilan masyarakat dalam mengelola usaha berbasis ekonomi kreatif dan digitalisasi. Sebanyak 85% peserta mampu memahami konsep dan mulai mengaplikasikan inovasi produk kuliner berbasis hasil perikanan lokal. Kegiatan ini berkontribusi dalam meningkatkan daya saing UMKM serta berpotensi meningkatkan pendapatan masyarakat di kawasan pariwisata.
Co-Authors Aditya S. Kilo Agnes U. Polingala Ahmad, Aristia Rahayu N. Ainun Nisa Putri Musa Alamri, Nabila Fadelina 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 Fitriyanti Panua Gaffar, Gaffar Hartati Tuli Harun Blongkod Hasan, Amna Vianti Hawaria Djafar Hendra Pratama Danial 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 Mahdalena Mahdalena Mattoasi mattoasi mattoasi Mawar Masita Dai Melati Putriani Idris Mentari Rizki Sawitri Pilomonu Moh Alamsyach Soleman Mohamad Ikram Bin Holan 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 Polapa, Melisa Putri Sinto Pomanto, Aprilia Pratiwi Nusi Puput A. Luli Rio Monoarfa 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 Sri Yulianty Mozin Stevie Gibernau Paendong Surya Handrisusanto Ahmad Syafaa, Amar Bayu Titi Umi Kalsum Hulopi Tri Hadayani Amaliah Tri Handayani Amaliah Tuli, Hartati Valentina Monoarfa Victorson Taruh Virna Bahu Zulkifli Bokiu