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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.
Analisis Penentuan Harga Pokok Produksi dan Harga Pokok Penjualan pada Usahatani Jagung di Desa Owalanga Kecamatan Bongomeme Santi Harun; Tri Handayani Amaliah; Victorson Taruh
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 5 No. 4 (2024): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v5i4.2090

Abstract

This research aims to find out how the analysis determines the cost of production and cost of goods sold in Owalanga Village, Bongomeme District. This research uses a qualitative approach with descriptive methods. The sample in this study was 30 people. Data collection uses observation, interviews and documentation. Data analysis techniques use reduction, data presentation, and conclusion verification. The results of this research show that corn production is one of the main commodities that makes a significant contribution to the local economy. Based on the research results, there are several factors that influence the cost of production. (1) The majority of farmers in Owalanga Village, Bongomeme District use the NK 212 seed type. (2) The basic production costs of corn farming in Owalanga Village, Bongomeme District consist of variable costs and labor wage costs. The biggest variable cost is the purchase of NK 212 corn seeds for Rp. 600,000 per bag, and for one planting season with a land area of ​​1 hectare, 4 bags of seeds are needed. Thus, the total cost required for corn seeds in one hectare of planting season is IDR 2,400,000. (3) Labor costs in corn farming refer to the total expenditure incurred by farmers to pay salaries or rewards to workers involved in corn farming activities. These costs involve compensation for various types of work, including planting, maintaining, and harvesting corn crops. The largest cost for labor wages in corn production in Owalanga Village is land clearing costs of IDR 900,000 for 3 workers with a planting area of ​​1 ha.
Efektivitas Pengelolaan Dana Desa di Desa Pangada’a Kecamatan Dungaliyo Kabupaten Gorontalo Sindi Djafar; Tri Handayani Amaliah; Siti Pratiwi Husain
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 5 No. 12 (2024): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v5i12.5171

Abstract

Effectiveness of Village Fund Management in Pangada'a Village, Dungaliyo District, Gorontalo Regency. Sindi Djafar. 931418121. 2024. Thesis. Accounting Study Program, Accounting Department, Faculty of Economics, Gorontalo State University.This study aims to: 1). to determine the effectiveness of village fund management in Pangada'a, Dungaliyo District, 2) to determine the supporting and inhibiting factors for the effectiveness of village fund management in Pangada'a, Dungaliyo District. The research method used is qualitative descriptive, the location of the study is in Pangada'a Village, Gorontalo Regency. Data collection techniques in the form of observation, interviews and documentation which are then analyzed using qualitative data based on the concepts of Miles and Huberman.The results of the study show: 1). Village fund management in Pangada'a, Dungaliyo District has been carried out but is not yet effective and still requires improvement in aspects of implementation and financial management (administration) and accountability for reporting village financial management to achieve optimal effectiveness. 2). Determining Factors of Effectiveness of Village Fund Management Pangada'a Sub-district has been proven to be a supporting factor in the implementation of effective village fund management, but is still constrained by the aspect of timeliness.
Eksplorasi Efisiensi Biaya Produksi Usaha Tani Jagung Berbasis Budaya Motiayo Di Desa Huntulohulawa Inul Hemeto; Tri Handayani Amaliah; Muzdalifah
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 6 No. 4 (2025): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v6i4.7394

Abstract

This research aims to explore the level of cost efficiency of corn farming based on Motiayo culture carried out by corn farmers in Huntulohulawa Village. This study uses a Qualitative research method with an Ethnomethodology approach. The data sources used in this study are primary data. Data analysis techniques in this study follow ethnomethodology rules, including data reduction, data presentation, indexicality, reflexivity and drawing conclusions. The results of the study show that with the Motiayo culture, the efficiency of corn farming production costs can be achieved without eliminating the value of togetherness or social values. The production costs of corn farming in Huntulohulawa Village in general are Rp. 9,460,000. With the motiayo culture, farmers do not incur labor costs in the form of wages for workers during the spraying, planting, fertilizing, maintenance, and harvesting processes. So that farmers can save costs of Rp. 3,400,000.
Pengaruh Kualitas Sistem Informasi Akuntansi dan Partisipasi Penyusunan Anggaran Terhadap Kinerja Manajerial pada Rumah Sakit Umum Daerah Otanaha Gorontalo Pinau, Bisaadah; Amaliah, Tri Handayani; Muzdalifah, Muzdalifah
Jambura Accounting Review Vol. 6 No. 2 (2025): Jambura Accounting Review - August 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.v6i2.234

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh kualitas sistem informasi akuntansi dan partisipasi penyusunan anggaran terhadap kinerja manajerial pada Rumah Sakit Umum Daerah Otahana Gorontalo baik secara parsial maupun simultan. Metode penelitian yang digunakan dalam penelitian ini adalah metode kuantitatif dengan pendekatan deskriptif. Data yang digunakan diperoleh dari penyebaran kuesioner kepada 34 orang pimpinan manajemen dan yang terlibat langsung dalam pengelolaan keuangan rumah sakit. Analisis data menggunakan regresi linier berganda dengan bantuan program SPSS Versi 21. Hasil penelitian menunjukan: 1) Kualitas sistem informasi akuntansi berpengaruh positif dan signifikan terhadap kinerja manajerial pada Rumah Sakit Umum Daerah Otanaha Gorontalo, 2) Partisipasi penyusunan anggaran berpengaruh positif dan signifikan terhadap kinerja manajerial pada Rumah Sakit Umum Daerah Otanaha Gorontalo, dan 3) Kualitas sistem informasi akuntansi dan partisipasi penyusunan anggaran secara simultan berpengaruh signifikan terhadap kinerja manajerial pada Rumah Sakit Umum Daerah Otanaha Gorontalo.
Budaya Digital dalam Adopsi Akuntansi Berbasis Cloud: Pendekatan Netnografi Ismail, Juniaty; Olilingo, Fahrudin Zain; Hinelo, Raflin; Amaliah, Tri Handayani
Tangible Journal Vol. 10 No. 2 (2025): Vol. 10 No. 2, Desember 2025
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat (LPPM) STIE Tri Dharma Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53654/tangible.v10i2.688

Abstract

This study aims to explore the role of digital culture in the adoption of cloud-based accounting in Indonesia. A qualitative approach with a netnographic method was employed to understand how public narratives emerging from user reviews, online forums, and product descriptions shape legitimacy, trust, and resistance toward digital accounting applications. Data were collected from public platforms such as G2, Google Play Store, official application websites, and relevant review blogs, focusing on three Indonesian cloud-based accounting applications: Mekari Jurnal, Accurate Online, and Kledo. Thematic analysis was applied to identify key patterns and emerging themes within digital interactions. The findings reveal five main themes: automation and efficiency, reporting and customization, customer support and performance, security and privacy, and collective learning and community. Positive and negative narratives formed within digital spaces significantly influence the strengthening or weakening of application legitimacy. The results indicate that the adoption of cloud accounting is not only driven by technical and organizational factors as described in the TAM and TOE models but also by social legitimacy emerging from digital culture. The study implies the importance of digital reputation management for vendors and the role of regulators in enhancing digital literacy and public trust.
Eksplorasi Efisiensi Biaya Produksi Usaha Tani Jagung Berbasis Budaya Motiayo Di Desa Huntulohulawa Inul Hemeto; Tri Handayani Amaliah; Muzdalifah
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 6 No. 4 (2025): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v6i4.7394

Abstract

This research aims to explore the level of cost efficiency of corn farming based on Motiayo culture carried out by corn farmers in Huntulohulawa Village. This study uses a Qualitative research method with an Ethnomethodology approach. The data sources used in this study are primary data. Data analysis techniques in this study follow ethnomethodology rules, including data reduction, data presentation, indexicality, reflexivity and drawing conclusions. The results of the study show that with the Motiayo culture, the efficiency of corn farming production costs can be achieved without eliminating the value of togetherness or social values. The production costs of corn farming in Huntulohulawa Village in general are Rp. 9,460,000. With the motiayo culture, farmers do not incur labor costs in the form of wages for workers during the spraying, planting, fertilizing, maintenance, and harvesting processes. So that farmers can save costs of Rp. 3,400,000.
Co-Authors Abdul Rahmat Aditya S. Kilo Agus Hakri Bokingo Ahmad, Aristia Rahayu N. Akbar Akbar Amir Lukum, Amir Andi Yusniar Mendo Anwar, Bernito Muslim Anwar, Fitria Anwar, Mohamad Sultan Aprilia Hidayati Ayahu, Elsanti Ayu Rakhma Wuryandini Ayu Rakhma Wuryandini Ayu, Desi Inggrid F. Dwi Badu, Ronal Soemitro Bagusta, Ikram Fachru Cici Amalia Kondengis Damity, Fatmawaty Elfin, Elfin Fahrudin Zain Olilingo Fatmawaty Damity Hapsawati Taan Hasan, Jumeldi Hemeto, Inul Herlina Rasjid Inul Hemeto Inul Hemeto Irawati Pangat Ismail, Lifya Febriyanti Jantu, Syeila Salsabillah Syabania Raymond Juniaty Ismail Juwita Kanon Kanon, Juwita Karmila Usman Khairunnisa Alya Putri Ibrahim Kondengis, Cici Amalia Lahay, Siti Magfira Rahmatia Lahema, Jhodivi Frenky Lintong, Stevi Mahdalena Mahdalena Mahmud, Syalasya Fatiha R. Maisyaroh, Lia Mantali, Merlin mattoasi mattoasi Mattoasi, Mattoasi Muliyani Mahmud Musdalifah Musdalifah Muzdalifah Muzdalifah Muzdalifah Muzdalifah Naini, Khoirunnisa Nilawaty Yusuf Ningrum, Dian Tantia Niswatin Niwayan Selviyanti Normawati Paulu Nurmila Daud Pahrin, Mohammad Reza Pakaya, Inggrid Fanidya Pakaya, Lukman Pinau, Bisaadah Po'oe, Bambang Supriyanto Pratiwi Husain, Siti Raflin Hinelo Revalina Elizabeth Hulukati Rio Monoarfa Riskawati Riskawati, Riskawati Rizki Maulana, Muhammad Irfan Ronald S. Badu Safira Nindita Datu Adam Sahmin Noholo Salwaa Ardhiah Mohamad Santi Harun Sindi Djafar Siti Nurhalimah Siti Pratiwi Husain Sri Hapsa Uge Sri Mei Lusiana Hunawa Sri Wahyuni Mustapa Sugianto Sugianto Tani, Salwa Ananda Iskandar Tri Suci Katili Tuli, Hartati Usman Usman Usman, Karmila Victorson Taruh Zakir Gunibala