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All Journal JURNAL AKUNTANSI DAN AUDITING Wahana Riset Akuntansi The Indonesian Accounting Review Jurnal Akuntansi Multiparadigma Jurnal Ilmiah Pangabdhi JABE (Journal of Accounting and Business Education) Jurnal Maneksi (Management Ekonomi Dan Akuntansi) SRIWIJAYA INTERNATIONAL JOURNAL OF DYNAMIC ECONOMICS AND BUSINESS Journal of Economic, Bussines and Accounting (COSTING) SEIKO : Journal of Management & Business KACANEGARA Jurnal Pengabdian pada Masyarakat Martabe : Jurnal Pengabdian Kepada Masyarakat Jurnal Wawasan dan Riset Akuntansi YUME : Journal of Management Jambura Accounting Review Syarikat : Jurnal Rumpun Ekonomi Syariah Proceeding of National Conference on Accounting & Finance JURNAL PENELITIAN PENDIDIKAN SOSIAL HUMANIORA Tangible Journal Jurnal Ekuilnomi Jurnal Sibermas (Sinergi Pemberdayaan Masyarakat) Economics and Digital Business Review Jurnal Studi Ekonomi dan Bisnis Islam (SEBI) INTERNATIONAL JOURNAL OF CULTURAL AND SOCIAL SCIENCE Al-Buhuts (e-journal) JAMBURA: JURNAL ILMIAH MANAJEMEN DAN BISNIS AKASYAH: Jurnal Akuntansi, Keuangan dan Audit Syariah Jurnal Riset Hukum, Ekonomi Islam, ekonomi, Manajemen dan Akuntansi Journal Research of Social Science, Economics, and Management Jurnal Informasi Pengabdian Masyarakat Mopolayio : Jurnal Pengabdian Ekonomi Majapahit Journal of Islamic Finance dan Management Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam RESLAJ: Religion Education Social Laa Roiba Journal Majapahit Journal of Islamic Finance dan Management Jurnal Mahasiswa Akuntansi International Journal of Economics, Management and Accounting International Journal of Technology and Education Research International Journal of Economics, Business and Innovation Research Journal of Social Science and Education Research International Journal of Economics Studies Multidisciplinary Indonesian Center Journal Atestasi : Jurnal Ilmiah Akuntansi International Journal of Multidisciplinary Science and Applied Research (IJOMAS) Jurnal Akuntansi Kontemporer As-Syirkah: Islamic Economic & Financial Journal
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Analisis Sistem Pemberlakuan Akad Ijarah pada Porduk Rahn di Pegadaian Syariah Cabang Kota Gorontalo Katili , Tri Suci; Daud, Nurmila; Amaliah , Tri Handayani
Jurnal Mahasiswa Akuntansi Vol 2 No 2 (2023): JAMAK: Jurnal Mahasiswa Akuntansi (September)
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/jamak.v2i2.102

Abstract

Penelitian ini bertujuan untuk menganalisis Sistem Pemberlakuan akad ijarah pada produk Rahn di Pegadaian Syariah cabang Kota Gorontalo. Akad ijarah merupakan gabungan dari akad ijarah (sewa). Pegadaian Syariah sebagai lembaga keuangan syariah membuat perjanjian ini untuk memberikan layanan keuangan sesuai prinsip keuangan Islam. Penelitian ini mendefinisikan konsep dasar akad ijarah pada produk Rahn, menganalisis tahapan proses pelaksanaannya dan mengevaluasi dampaknya terhadap pemangku kepentingan, seperti nasabah, pegadaian syariah dan masyarakat. Metode penelitian yang digunakan meliputi telaah dokumen, wawancara dan studi kasus untuk memahami secara mendalam mekanisme pelaksanaan akad ijarah pada produk Rahn. Penelitian ini memberikan kontribusi untuk pemahaman yang lebih baik tentang penerapan akad ijarah pada produk Rahn di lembaga keuangan Islam, dengan menyoroti keberhasilan, hambatan dan peluang yang dapat dilihat untuk meningkatkan efektivitas model pendanaan ini. Implikasi dari temuan penelitian ini dapat menjadi dasar bagi lembaga keuangan syariah lainnya yang ingin mengadopsi atau meningkatkan penerapan akad ijarah pada produk Rahn dalam operasionalnya.
Penerapan Akuntansi pada Wisata Olele Kabupaten Bone Bolango Kecamatan Kabila Bone Usman, Karmila; Amaliah , Tri Handayani; Badu, Ronald S.
Jurnal Mahasiswa Akuntansi Vol 2 No 3 (2023): 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 | DOI: 10.37479/jamak.v2i3.112

Abstract

Pengembangan dan pemanfaatan sunber daya serta potensi wisata daerah dapat diharapkan memberikan kontribusinya terhadap pembangunan terutama pembangunanam ekonomi. Agar pembangunan wisata bisa berjalan dengan maksimal maka diperlukan pengelolaan dana yang baik dengan cara menerapkannya pencatatan akuntansi yang sesuai dengan standar akuntansi. Akuntansi Keuangan Entitas Tanpa Akuntabilitas Publik (SAK ETAP) Penelitian ini bertujuan untuk mengetahui penerapan akuntansi di Wisata Olele serta menbantu menyusun dam membuat Laporan Keuangan Wisata Olele Kecamatan Kabila Bone Kabupaten Bone Bolango sesuai dengan standar Akuntansi Entitas Tanpa Akuntabilitas Publik (SAK ETAP). Penelitian ini menggunakan metode kualitatif dengan menggunakan teknik pengumpulan data melalui wawancara, dokumentasi. Pencatatn yang dilaukan oleh pengelola Wisata Olele sendiri masih menggunakan pencatatan laporan keuangan sederhana dan manual dimana hanya dicantumkan laporan kas masuk dan keluar.
Analisis Pengelolaan Keuangan Badan Usaha Milik Desa (BUMDes) di Desa Tombulang Timur Kecamatan Pinogaluman Kabupaten Bolaang Mongondow Utara Ahmad, Aristia Rahayu N.; Amaliah, Tri Handayani; Husain, Siti Pratiwi
As-Syirkah: Islamic Economic & Financial Journal Vol. 3 No. 3 (2024): As-Syirkah: Islamic Economic & Financial Journal 
Publisher : Ikatan Da'i Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56672/9sh6qv75

Abstract

This study aims to determine the financial management of the Village-Owned Enterprise (BUMDes) "Harapan Baru" in Tombulan Timur Village, Pinogaluman District, North Bolaang Mongondow Regency. This type of research is qualitative research that is descriptive in nature. The data sources used in this study are primary data and data collection techniques of observation, interviews and documentation. With the data analysis method, namely collecting data, analysis and conclusions. Based on the results of the study, it shows that the financial management of BUMDes Harapan Baru is still simple, the planning carried out by BUMDes Harapan Baru by holding meetings to form RAB, the implementation is carried out by the treasurer with receipts as proof of disbursement of funds, the recording carried out by the treasurer is still general, the accountability carried out by BUMDes Harapan Baru is by providing reports to the BPD and submitted to the community during the village deliberation once a year, the supervision carried out by the BUMDes is appropriate, namely by providing financial reports from the BUMDes to the village BPD, and the BPD has come to supervise.
Sadaqah Financial Management and Accounting Practices in a Community Niswatin; Nilawaty Yusuf; Ayu Rakhma Wuryandini; Amaliah, Tri Handayani
Atestasi : Jurnal Ilmiah Akuntansi Vol. 6 No. 1 (2023): March
Publisher : Pusat Penerbitan dan Publikasi Ilmiah, FEB, Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57178/atestasi.v6i1.593

Abstract

The present work delves into the financial management practice and accounting of sadaqah a association. It relied on an Islamic ethnomethodological approach. The research informants are the administrators and members of the association. The study found that the financial planning, collection, distribution and financial reporting of sadaqah was carried out simultaneously at night every 15th of the month of AD in different locations with a balance policy of less than two hundred and fifty thousand rupiah. Sadaqah collection is carried out in a closed booth and its distribution involves a minimum of two witnesses. study offers the need for the concept of social organizational financial accountability based on Islamic values. The research results also provide input for social organizations in the transparency of financial reporting.
Does the Actualization of Cultural Insights in the Accounting Curriculum Contribute to Students' Perceptions of Ethics? Amaliah, Tri Handayani; Pakaya, Lukman; Noholo, Sahmin; Niswatin, Niswatin; Yusuf, Nilawaty; Mattoasi, Mattoasi; Damity, Fatmawaty
Atestasi : Jurnal Ilmiah Akuntansi Vol. 7 No. 2 (2024): September
Publisher : Pusat Penerbitan dan Publikasi Ilmiah, FEB, Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57178/atestasi.v7i2.597

Abstract

This study examines the effect of culture-based accounting models on students' perceptions of ethics. This study used an experimental method using a post-test-only group design. Participants in this study were accounting students of Gorontalo State University in two classes of Business Ethics and Accountant Profession courses. The participants were classified into an experimental group (25 students) and a control group (16 students). This research proves that the integrated accounting learning model of cultural insights shapes students' perceptions of ethics. The results showed a significant difference between the perception of experimental group participants and control group participants. This is due to the different treatments given to the experimental group, which include cultural stimuli in the learning process of business ethics and the accountant profession, and not caused by differences between groups before the experiment. The results of this study also show that the influence of the integrated accounting learning process of cultural insights on students' perceptions of ethics is greater than the influence of differences between individuals on students' perceptions of ethics.
Peningkatan eksistensi BUMDes di Desa Taludaa melalui pelatihan tata kelola, literasi keuangan dan pemasaran Wuryandini, Ayu Rakhma; Husain, Siti Pratiwi; Amaliah, Tri Handayani
KACANEGARA Jurnal Pengabdian pada Masyarakat Vol 7, No 1 (2024): Februari
Publisher : Institut Teknologi Dirgantara Adisutjipto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28989/kacanegara.v7i1.1869

Abstract

Realitas yang dihadapi Bumdes “Zansibar” di desa Taludaa, diantaranya: 1) Pengelolaan bisnis yang tengah digeluti masih belum memadai untuk menopang pendapatan desa dan kesejahteraan masyarakat, 2) tata kelola usaha BUMDes yang belum memadai,                3) keterbatasan sumber daya mitra dalam pengelolaan keuangan yang memadai, 4) kurangnya inovasi media promosi yang dilakukan. Melihat realitas yang dihadapi oleh mitra maka dibutuhkan penguatan kompetensi dalam pengelolaan keuangan dan sistem pemasaran yang efektif dalam pengembangan usaha mitra. Tujuan dari pengabdian ini adalah memberikan edukasi tentang tata kelola bumdes, literasi keuangan dan pemasaran berdasarkan potensi desa. Metode yang dilakukan adalah melalui pendekatan partisipatif, metode pendekatan ceramah, pendekatan FGD (Focus Group Discussion), pendekatan kelompok dan individual. Mekanisme tahapan kegiatan pengabdian ini terdiri beberapa tahapan, yakni tahap investigasi, pembekalan, evaluasi, dan tahap implementasi. Hasil dari kegiatan pengabdian ini menunjukkan peningkatan motivasi dan pemahaman dimiliki mitra dalam tata kelola, pengelolaan keuangan dan sistem pemasaran potensi yang dimiliki desa.
MEMBANGUN KEBERLANJUTAN BISNIS EKOWISATA DI PULAU MOHINGGITO MELALUI LITERASI KEUANGAN DAN KEARIFAN LOKAL Handayani Amaliah, Tri
Martabe : Jurnal Pengabdian Kepada Masyarakat Vol 7, No 7 (2024): MARTABE : JURNAL PENGABDIAN MASYARAKAT
Publisher : Universitas Muhammadiyah Tapanuli Selatan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31604/jpm.v7i7.2526-2534

Abstract

Membangun bisnis ekowisata membutuhkan strategi untuk mendukung tercapainya keberlanjutan usaha. Pengelolaan keuangan yang baik dan benar serta kekuatan kearifan lokal masyarakat merupakan strategi yang saling mendukung dalam membangun ketahanan ekowisata. Target jangka pendek program layanan ini bertujuan untuk 1) meningkatkan kompetensi pelaku bisnis ekowisata dalam pengelolaan keuangan yang baik, 2) meningkatkan pengetahuan dan pemahaman masyarakat akan pentingnya nilai-nilai kearifan lokal untuk membangun ketahanan ekonomi dan budaya masyarakat. Sementara itu, target jangka panjang yang ingin dicapai dalam layanan ini adalah meningkatkan pendapatan masyarakat melalui kuantitas wisatawan yang berkunjung dan kualitas bisnis ekowisata yang ditawarkan oleh masyarakat setempat. Program pengabdian ini dilaksanakan di Pulau Mohinggito melalui tahapan investigasi, analisis solusi, pembekalan, pendampingan dan evaluasi. Metode yang digunakan dalam program layanan ini adalah dengan menggunakan metode partisipatif dan Focus Group Discussion (FGD). Melalui program pengabdian ini, diharapkan civitas akademika Universitas Negeri Gorontalo dapat memberikan kontribusi yang berarti bagi pertumbuhan dan keberlanjutan bisnis ekowisata di Desa Wisata Pulau Mohinggito dan memberikan dampak positif bagi semua pihak yang terlibat.
Mental Accounting Etnis Minoritas Berbasis Mali Siparappe Rebba Sipatokkong Malilu Sipakainge di Teluk Tomini Amaliah, Tri Handayani; Musdalifah, Musdalifah; Anwar, Mohamad Sultan; Hemeto, Inul
Al-Buhuts Vol. 20 No. 2 (2024): Al-Buhuts
Publisher : Institute Agama Islam Negeri (IAIN) Sultan Amai Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30603/ab.v20i2.5670

Abstract

This study aims to explore  the culture-based mental accounting  behavior of mali siparappe rebba sipatokkong malilu sipakainge in ethnic minorities (Bugis) in Tomini Bay. This research is in the realm of qualitative research with an interpretive paradigm. The method used is ethnomethodology. Data collection was conducted through observation and interviews. The informants in this study consist of ethnic minorities in Gorontalo City, namely Bugis entrepreneurs, and academics. The results of the study show that the mental accounting framework in the Bugis ethnicity based on the Mali siparappe rebba sipatokkong malilu sipakainge culture plays a role in advancing MSMEs in Tomini Bay. The mental accounting of the Bugis ethnic minority shows a pattern of mental allocation strategy, which prioritizes stable cash flow to maintain business sustainability rather than momentary gains. Spiritual strength, social values and hard work in the mental category are important investments to achieve success in business. Mental accounting in the Bugis ethnicity can be seen through the way Bugis business people classify and assess profits that go beyond the traditional financial framework. The implications of this study provide an understanding of the integration of local culture in accounting practices, especially financial behavior to advance MSMEs
Pengaruh Literasi Keuangan, Financial Technology, dan Pengendalian Diri Terhadap Perilaku Keuangan Mahasiswa Jurusan Akuntansi Universitas Negeri Gorontalo Khairunnisa Alya Putri Ibrahim; Tri Handayani Amaliah; Siti Pratiwi Husain
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 6 No. 8 (2024): 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.v6i8.2186

Abstract

This research aims to determine the influence of financial literacy, financial technology, and self-control on the financial behavior of students majoring in accounting at Gorontalo State University, both partially and simultaneously. This research uses quantitative research methods. The data source used in this research is primary data obtained from a questionnaire distributed to the population in this research, namely all students majoring in accounting at Gorontalo State University. The results of the research show that partially financial literacy and self-control have a positive and significant effect on the financial behavior of students majoring in accounting at Gorontalo State University, while financial technology literacy does not have a positive and insignificant effect on the financial behavior of students majoring in accounting at Gorontalo State University. Then simultaneously financial literacy, financial technology and self-control have a positive and significant effect on the financial behavior of students majoring in accounting at Gorontalo State University. with a determinant value of 34.8% while the remaining 65.2% is explained by other variables not examined in this study.
Persepsi Nasabah Terhadap Penerapan Mobile Banking dalam Meningkatkan Pelayanan dengan Menggunakan Metode Technology Acceptance Model: Studi Kasus Bank Rakyat Indonesia Unit Simpong Kota Luwuk, Sulawesi Tengah Safira Nindita Datu Adam; Tri Handayani Amaliah; Ayu Rakhma Wuryandini
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 6 No. 10 (2024): 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.v6i10.2871

Abstract

This research aims to determine customer perceptions regarding the application of mobile banking in improving bank services. This research method uses quantitative descriptive research methods and uses the Technology Acceptance Model (TAM) theory. The data collection method is carried out by distributing questionnaires online (google form) and documentation in the form. The location of this research is BRI Simpang Unit, Luwuk Banggai, Central Sulawesi. The results of the research show that: 1) Customer perceptions have an influence on improving the services of Bank Rakyat Indonesia Simpang Unit Luwuk City, Central Sulawesi. Thus, the better the perception given by customers, the more it will support the improvement of services at Bank Rakyat Indonesia Simpang Unit Luwuk City, Central Sulawesi; 2) Customer perceptions influence the implementation of mobile banking at Bank Rakyat Indonesia Simpang Unit, Luwuk City, Central Sulawesi. Thus, the better the perception given by customers, the more it will encourage them to use service applications via mobile banking from Bank Rakyat Indonesia Simpang Unit Luwuk City, Central Sulawesi; 3) The implementation of mobile banking has an effect on improving the services of the Bank Rakyat Indonesia Simpang Unit, Luwuk City, Central Sulawesi. Thus, the higher the number of customers who use mobile banking for financial transactions, the more it will reflect the improvement in the service quality of Bank Rakyat Indonesia Simpang Unit Luwuk City, Central Sulawesi; 4) The implementation of mobile banking is able to mediate the influence of customer perceptions on improving services at Bank Rakyat Indonesia Simpang Unit, Luwuk City, Central Sulawesi.
Co-Authors Abdul Rahmat Abdurahman, Tiara Aditya S. Kilo Agus Hakri Bokingo Ahmad, Aristia Rahayu N. Akbar Akbar Amir Lukum, Amir Anastasya Kandow Andi Yusniar Mendo Andriyawan E. Karim Anwar, Bernito Muslim Anwar, Fitria Anwar, Mohamad Sultan Aprilia Hidayati Aurelia Revalina Anwar Ayahu, Elsanti Ayu Rakhma Wuryandini Ayu, Desi Inggrid F. Dwi Badu, Ronal Soemitro Bagusta, Ikram Fachru Bisaadah Pinau Buata, Dita Aulia Cici Amalia Kondengis Damity, Fatmawaty Daud, Nurmila Didin Lonto Dita Aulia Buata e karim, andriyawan Elfin, Elfin Fahrudin Zain Olilingo Fatmawaty Damity Fityan Halid Halid, Fityan Hapsawati Taan Hasan, Jumeldi Hemeto, Inul Hendra Pratama Danial Herlina Rasjid Ikhlas Ul Aqmal Inul Hemeto Irawati Pangat Ismail, Lifya Febriyanti Jantu, Syeila Salsabillah Syabania Raymond Jerry Kurniawan Piri Juniaty Ismail Juwita Kanon Kanon, Juwita Karmila Usman Katili , Tri Suci Khairunnisa Alya Putri Ibrahim Khoirunnisa Naini Kiki Amelia Bilondatu Kondengis, Cici Amalia Lahema, Jhodivi Frenky Lintong, Stevi Lukman Pakaya Lutfiah Wanda Hiola M, Fitri Nurhayati Mahdalena Mahdalena Mahdalena Mahmud, Syalasya Fatiha R. Maisyaroh, Lia Mantali, Merlin mattoasi mattoasi Mattoasi, Mattoasi Muhammad Irfan Rizki Maulana Muhammad Luthfie Hasan Muliyani Mahmud Musdalifah Musdalifah Mustaqim R. Koem Muzdalifah Muzdalifah Muzdalifah Muzdalifah Muzdalifah Nabila D. Pakaya Nilawaty Yusuf Nilawaty Yusuf Ningrum, Dian Tantia Niswatin Niwayan Selviyanti Normawati Paulu Nurmila Daud Pahrin, Mohammad Reza Pakaya, Inggrid Fanidya Pakaya, Lukman Po'oe, Bambang Supriyanto Raflin Hinelo Revalina Elizabeth Hulukati Rio Monoarfa Riskawati Riskawati, Riskawati Ronald S. Badu Ronald S. Badu Ronald S. Badu Sabrina Aurelia Putri Sagi Sabrina Mutiarahma Mamonto Safira Nindita Datu Adam Sahmin Noholo Salwaa Ardhiah Mohamad Santi Harun Selvianita Mahadjani Shalwa Mustafa Sindi Djafar Siti Magfira Rahmatia Lahay Siti Nur Azizah Azzahra Siti Nurhalimah Siti Pratiwi Husain Siti Radia Siti Rahma Sitti Fatira Gumohung Sofyanti Antu Sri Hapsa Uge Sri Mei Lusiana Hunawa Sri Wahyuni Mustapa Sugianto Sugianto Surya Handrisusanto Ahmad Susanty Ismail Tani, Salwa Ananda Iskandar Tiara Abdurahman Tri Suci Katili Tria Dewi Fadhilah Manopo Tuli, Hartati Usman Usman Usman Usman, Karmila Victorson Taruh Zakir Gunibala