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All Journal Jurnal Minds: Manajemen Ide dan Inspirasi Resona : Jurnal Ilmiah Pengabdian Masyarakat Equilibrium: Jurnal Ilmiah Ekonomi, Manajemen dan Akuntansi Jurnal Manajemen STIE Muhammadiyah Palopo Journal of Economic, Bussines and Accounting (COSTING) Scientific Journal of Reflection : Economic, Accounting, Management and Business SEIKO : Journal of Management & Business Owner : Riset dan Jurnal Akuntansi Jurnal Manajemen Strategi dan Aplikasi Bisnis Jesya (Jurnal Ekonomi dan Ekonomi Syariah) PengabdianMu: Jurnal Ilmiah Pengabdian kepada Masyarakat JURNAL EKSBIS Ecobisma (Jurnal Ekonomi, Bisnis dan Manajemen) Al-Kharaj: Journal of Islamic Economic and Business Management Studies and Entrepreneurship Journal (MSEJ) Enrichment : Journal of Management RESLAJ: RELIGION EDUCATION SOCIAL LAA ROIBA JOURNAL Jurnal Fokus Manajemen Bisnis Community Empowerment Jurnal Ekonomi Journal of Government Science (GovSci ) : Jurnal Ilmu Pemerintahan International Journal of Management Science and Information Technology (IJMSIT) Jurnal Inovasi Bisnis Indonesia (JIBI) Jurnal Pengabdian kepada MASyarakat (J-PMAS)
Goso , Goso
Universitas Muhammadiyah Palopo
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Public Health Social Sciences

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Peran Literasi Keuangan dan Literasi Digital dalam Meningkatkan Kinerja UMKM Bidasari; Sahrir; Goso; Rahmad Solling Hamid
Owner : Riset dan Jurnal Akuntansi Vol. 7 No. 2 (2023): Research Artikel Volume 7 Issue 2: Periode April 2023
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v7i2.1404

Abstract

The purpose of this study is to determine the relationship between financial literacy and digital literacy on the performance of MSMEs. This study uses a quantitative approach method through the distribution of online questionnaires. The population in this study is all MSME actors in Luwu Utara Regency, specifically in Masamba District. The sampling technique used is random sampling, namely random sampling based on a predetermined sample. The sample size was taken based on 10 times the calculation of the number of sample measurements and obtained a sample size of 100 samples. The analytical method used is linear regression analysis. The results of this study obtained information that financial literacy and digital literacy have a positive and significant effect on MSME performance.
Pengaruh Struktur Modal Terhadap Manajemen Laba Eka Eka; Goso Goso; Muh. Halim
Journal of Economic, Bussines and Accounting (COSTING) Vol 6 No 2 (2023): COSTING : Journal of Economic, Bussines and Accounting
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v6i2.5905

Abstract

The purpose of the study was to analyze and determine the impact of capital structure as measured by the debt-to-asset ratio (DER) and the debt-to-asset ratio (DAR). financial ratios on earnings management calculated using the Jones and Modified Jones discretionary accruals models. The secondary data used is the financial statements of PT. Piranti Jagad Raya for the 2018-2022 period. The data analysis technique uses simple linear regression with the help of SPSS Statistics 25. The results and findings of the study show that capital structure has a significant positive effect on earnings management. This indicates that the higher the equity of a company, the more efficient use of earnings management. Implications for PT. The Jagad Raya tool is to avoid agency problems and information asymmetry between agents and principals. Companies can implement more efficient earnings management or suppress the use of earnings management to avoid opportunistic actions so that companies have healthy financial reports. Keywords: Earnings Management, Capital Structure, Agency teori
THE EFFECT OF WORKING CAPITAL ON COMPANY PROFITABILITY Muh. Farhan; Goso Goso; H. Halim Palatte
Jurnal Ekonomi Vol. 12 No. 02 (2023): Jurnal Ekonomi, Perode April - Juni 2023
Publisher : SEAN Institute

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Abstract

CV. Tirta Rumaju is a bottled drinking water company located in Rumaju Village, Bajo sub-district, South Sulawesi. This company made a new breakthrough in the bottled drinking water industry in Indonesia by producing bottled drinking water containing high oxygen levels with a tough brand. Oxygen is a water-forming element together with hydrogen (H20). Oxygen (02) is a compound that can affect the freshness level of water. The research method used is a quantitative research method. Quantitative research is research that involves and processes numbers with the help of statistical tools to test the hypothesis. This research is quantitative, namely research in the form of financial statements of the company Cv. Tirta Rumaju Rumaju Village, Bajo District, Sulawesi. Based on the results of research on working capital on profitability at CV. Tirta Rumaju Rumaju Village, Bajo District, South Sulawesi can be drawn the following conclusions: 1). Based on the results of a simple linear regression analysis, working capital (X) has a positive and insignificant effect on profitability (Y), where every one percent increase increases profitability by 0.169. Then the opportunity to get the maximum profit will be even higher. 2). The magnitude of the contribution or influence of working capital on profitability is 0.177 which means the effect of working capital on profitability is 17.7% and the remaining 82.3% is influenced by other factors not examined. 3). Based on the results of the t-test that has been done, it can be seen that t count ≤ t table, namely 0.804 ≤ 2.183. so the hypothesis is rejected, where it can be concluded that working capital has a positive and not significant effect on profitability at CV. Tirta Rumaju Rumaju Village, Bajo District, South Sulawesi.
Pengaruh Fintech (Paylater), Literasi Keuangan Dan Perilaku Komsumtif Terhadap Perilaku Keuangan Mahasiswa Kurnia Kurnia; Goso Goso; Muh. Halim
SEIKO : Journal of Management & Business Vol 6, No 1 (2023): January - Juny
Publisher : Program Pascasarjana STIE Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/sejaman.v6i1.3996

Abstract

Tujuan untuk mengetahui apakah Fintech (Paylater), Literasi Keuangan Dan Perilaku Komsumtif Berpengaruh Terhadap Perilaku Keuangan Mahasiswa. Jenis penelitian ini adalah penelitian kuantitatif yang menggunakan data primer. Data utama yang digunakan dalam penelitian adalah data yang diperoleh dari penyebaran kuesioner kepada mahasiswa program studi manajemen Universitas Muhammadiyah Palopo angkatan 2019 melalui Google Forms. Penelitian ini menggunakan teknik pengambilan data non-probality sampling. Populasi dalam penelitian ini adalah mahasiswa program studi manajemen angkatan 2019 universitas muhammadiyah palopo yang berjumlah 151 mahasiswa. Pada penelitian ini jumlah sampel ditentukan dengan menggunakan rumus slovin. Hipotesis yang digunakan dalam penelitian ini adalah regresi linear berganda dengan menggunakan aplikasi SPSS. Analisis Regresi Berganda, dilakukan untuk mengetahui pengaruh tiap variabel independen terhadap variabel dependen. Analisis data meliputi uji validitas, uji reabilitas, koefisien determinasi, uji parsial dan uji simultan. Hasil penelitian menunjukan bahwa Fintech (paylater) berpengaruh positif terhadap perilaku keuangan mahasiswa, literasi keuangan berpengaruh positif terhadap perilaku keuangan mahasiswa, perilaku konsumtif berpengaruh positif terhadap perilaku keuangan mahasiswa. Fintech (paylater), literasi keungan, perilaku konsumtif bersasama sama berpengaruh positif terhadap perilaku keuangan mahasiswa. Kata Kunci: fintech(paylater), Literasi keuangan, perilaku konsumtif, perilaku keuangan.
Peran Literasi Digital, Motivasi Kerja, Kemampuan Kerja dalam Meningkatkan Kinerja Karyawan UMKM Yuliana Dahman; Goso Goso; Sahrir Sahrir; Salju Salju
Jesya (Jurnal Ekonomi dan Ekonomi Syariah) Vol 6 No 2 (2023): Article Research Volume 6 Number 2, Juni 2023
Publisher : LPPM Sekolah Tinggi Ilmu Ekonomi Al-Washliyah Sibolga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36778/jesya.v6i2.1191

Abstract

Penelitian ini bertujuan untuk mengetahui seberapa besar pengaruh motivasi kerja, kemampuan kerja dan literasi digital terhadap kinerja pegawai pada UMKM. Jenis penelitian ini menggunakan pendekatan penelitian kuantitatif, sampel dalam penelitian ini ditentukan berdasarkan besar sampel minimal yaitu 10 kali jumlah item pengukuran yang digunakan dalam penelitian. Selanjutnya metode yang digunakan adalah analisis linier. Hasil penelitian dapat disimpulkan bahwa motivasi kerja berpengaruh negatif dan signifikan terhadap kinerja karyawan, kemudian kemampuan kerja berpengaruh positif dan signifikan terhadap kinerja karyawan dan literasi digital berpengaruh positif dan signifikan terhadap kinerja karyawan. Dalam hal ini, kinerja pegawai dapat ditingkatkan dengan meningkatkan keunggulannya dalam hal daya saing melalui peningkatan literasi digital.
Analisis Kinerja Keuangan Menggunakan Rasio Keuangan Pada Badan Usaha Milik Desa (BUMDes) Fitriani Khairunnisa; Goso Goso; Muh. Halim Palatte
SEIKO : Journal of Management & Business Vol 6, No 1 (2023): January - Juny
Publisher : Program Pascasarjana STIE Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/sejaman.v6i1.4009

Abstract

Pada penelitian ini menggunakan rasio keuangan untuk melihat bagaimana kinerja keuangan pada Badan Usaha Milik Desa (BUMDes), Kabupaten Luwu Utara. Bila ditinjau dari sudut rasio likuiditas, diukur dengan menggunakan current ratio maka keadaan Badan Usaha Milik Desa menunjukan bahwa Badan Usaha Milik Desa dapat memenuhi kewajiban jangka pendeknya dengan baik. Bila ditinjau dari sudut solvabilitas, diukur dengan menggunakan debt to equity ratio maka keadaan Badan Usaha Milik Desa menunjukan bahwa kemampuannya untuk memenuhi kewajiban hutangnya yaitu cukup. Bila ditinjau dari sudut profitabilitas, diukur dengan menggunakan return on equity (ROE) Badan Usaha Milik Desa kemampuannya untuk mendapatkan keuntungan yaitu cukup baik. Sedangkan menggunakan return on assets (ROA) Badan Usaha Milik Desa mendapatkan keuntungan yang baik dengan jumlah keseluruhan aktiva. Kata Kunci: Analisis, Kinerja keuangan, BUMDes
Pengaruh Literasi Keuangan terhadap Inkluisi Keuangan pada Layanan Pembayaran Digital Shopee Pay   Siska Handayani; Goso Goso; Muh. Halim
Reslaj : Religion Education Social Laa Roiba Journal Vol 5 No 4 (2023): Reslaj: Religion Education Social Laa Roiba Journal
Publisher : LPPM Institut Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (947.54 KB) | DOI: 10.47467/reslaj.v5i4.3411

Abstract

Financial inclusion is the availability of financial public service products according to the needs and possibilities of the financial public. The development of digital technology has affected many industries, including the financial sector. One of the most popular technology-based financial services is digital payments. This financial technology is expected to increase financial inclusion. The purpose of this writing is to obtain information about the impact of financial literacy on financial inclusion, using the digital student payment service Shopee Pay as a research object. The data used in this study are primary data obtained by distributing questionnaires to management students at Muhammadiyah University of Palopo. The method of analysis is simple regression using SPSS2020. This study shows that the literacy variable has a significant effect on financial inclusion Keywords: financial literacy, financial inclusion
SIKENA: Digitalization of BUMDes management in Mario Village Zikra Supri; Wisnu Kurniadi; Rismawati Sudirman; Goso Goso
Community Empowerment Vol 8 No 6 (2023)
Publisher : Universitas Muhammadiyah Magelang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31603/ce.8218

Abstract

The manager of BUMDes Mario does not have sufficient knowledge to manage BUMDes, especially the financial aspects in the form of accounting reports. The purpose of this service activity is to increase partners' knowledge and skills related to financial management and to provide a simple accounting system application (SIKENA) for BUMDes. The method of implementing this community service consists of four stages, namely, Focus Group Discussion (FGD), making applications, testing applications and evaluating program implementation. The results of the program include increasing the knowledge and skills of partners related to financial management. In addition, a simple accounting application is available.
Analisis Dampak Pendapatan, Lama Usaha, Usia Terhadap Literasi Keuangan Pelaku UMKM Nurul Azikin; Goso; Sahrir; Rahmad Solling Hamid
Owner : Riset dan Jurnal Akuntansi Vol. 7 No. 3 (2023): Vol. 7 No. 3 (2023): Research Artikel Volume 7 Issue 3: Periode Juli 2023
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v7i3.1405

Abstract

This study aims to determine the effect of income, length of business, and age on the financial literacy of MSME actors in the culinary sector. This type of research uses a quantitative research approach. The objects in this study are the MSME actors in the culinary sector in the Masamba sub-district, North Luwu Regency. The sample in this study was determined based on the minimum sample size, which is 10 times the number of measurement items used in the study. The analytical method used is linear regression analysis. The results of the study show that income has a significant impact on the financial literacy of MSME actors in the culinary sector. This shows that the higher the income generated, the higher the level of financial literacy. Meanwhile, based on age and length of business, there are insignificant differences in the financial literacy of MSMEs in the culinary sector.
The Role of Financial Literacy in Household Finance Decision-Making Goso Goso; Syamsu Alam; Muhammad Yunus Amar; Musran Munizu
JURNAL EKBIS Vol 23 No 2 (2022): Jurnal Ekbis : Analisis,Prediksi dan Informasi
Publisher : Universitas Islam Lamongan

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Abstract

The purpose of this study is to investigate how the importance of financial literacy is connected to a husband and wife's knowledge, abilities, and views, as well as their agreement in making decisions concerning life insurance participation. Married couples do separate in-depth interviews, with wives conducting separate interviews and husbands conducting joint interviews. The major topic we cover is how to do cognitive mapping on data received from interviews with people of different nationalities and cultures. Despite having low levels of financial literacy (financial knowledge and abilities), certain married couples play a more important role in household financial decision-making. This study project will have an impact on how financial information is perceived and how money and consumption are distributed.
Co-Authors Adil Adil Adinda Tasya Salsabilla Anwar Amriani Amriani Andi Ayu Nurnawati Antong Anwar, Suhardi M. Asmawati Asmawati Asriany Asriany Aswidy Wijaya Cipta Bidasari Chichi Pratiwi Duriani Duriani Duriani Eka Eka Elva Amrin Erna Erwin Noki Fitriani Khairunnisa Fitriani S H. Halim Palatte Hartina, Hartina Hijrah Febriana Utami Hikma Ramadani Husmaruddin Husmaruddin, Husmaruddin Ibrahim Halim Ibrahim Halim Imam Pribadi Imran Ukkas Indra Kusdarianto, Indra Indriani Indriani Jumawan Jasman Juwandariah Jubir Khaeriyah Adri Kurnia Kurnia M. Halim Palatte M. Risal Milda Yanti Muh Halim Muh. Farhan Muh. Halim Muh. Halim Muh. Halim Muh. Halim Palatte Muh. Halim Palatte, Muh. Halim Muhammad Ikbal Muhammad Ikbal Muhammad Yunus Amar Muhammad Yusuf Musran Munizu Mustafa Muhani Mustanir, Ahmad Nersa Nur Fadila Nursyamsih Husma Sam Nurul Azikin Pajarianto, Hadi Peri Herdiansyah Rahma Eka Putri Rahmad Solling Hamid Rasyid, Nugraha Rismawati Rismawati Rismawati Sudirman Riswandi Paradi Salju Salju Samsul Bachri Sari Ratna Dewi Siska Handayani Syamsu Alam SYAMSU ALAM Widiyanti, Wika Wisnu Kurniadi Yulia Wiranti Yuliana Dahman Zikra Supri