Article Per Year (5 Year)
p-Index From 2020 - 2025
1.879
P-Index
This Author published in this journals
All Journal SEIKO : Journal of Management & Business Gorontalo Accounting Journal Indonesian Journal of Economics, Social, and Humanities Jurnal Pendidikan Akuntansi dan Keuangan JOURNAL OF APPLIED MANAGERIAL ACCOUNTING Jurnal ABDIMAS (Pengabdian kepada Masyarakat) UBJ Al-Buhuts (e-journal) Journal Of Human And Education (JAHE) AKASYAH: Jurnal Akuntansi, Keuangan dan Audit Syariah
Lomagio, Afriana
Universitas Ichsan Gorontalo
Humanities Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences Other

Published : 11 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 11 Documents
Search

 1   2 
Studi Perilaku Wajib Pajak Usaha Mikro Kecil Menengah di Kabupaten Gorontalo Utara Afriana Lomagio
Al-Buhuts Vol. 15 No. 1 (2019): Al-Buhuts
Publisher : Institute Agama Islam Negeri (IAIN) Sultan Amai Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (353.042 KB) | DOI: 10.30603/ab.v15i1.956

Abstract

This research was conducted to analyze the behavior of UMKM Taxpayers in North Gorontalo District. The results of this study are expected to provide input and develop research in the field of accounting, especially in the field of taxation and behavioral accounting. This research uses descriptive qualitative method. There are four informants who were selected based on the criteria of the researcher. Meanwhile, the data collection is completed by using the unstructured interview method. The results showed that the willingness of informants to register as taxpayers was driven by regulatory demands. In other side, the implementation of the Self Assessment System has not been fully implemented by the UMKM Taxpayer. This is not only by the lack of knowledge of taxpayers, as well as the condition of taxpayers living in North Gorontalo Regency which is The central of Tax office is quite far from Gorontalo City, it makes taxpayers take another account material that must be sacrificed rather than those issued to fulfill tax obligations.
ANALISIS ANALISIS PENGELOLAAN KERUGIAN PIUTANG PEMBIAYAAN DI BFI FINANCEINDONESIA TBK. Afriana Lomagio
JOURNAL OF APPLIED MANAGERIAL ACCOUNTING Vol 6 No 2 (2022): JOURNAL OF APPLIED MANAGERIAL ACCOUNTING
Publisher : Pusat P2M Politeknik Negeri Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30871/jama.v6i2.4771

Abstract

Penelitian ini bertujuan untuk menganalisis piutang pembiayaan melalui rasio tunggakan dan rasio penagihan pada BFI Finance Indonesia Tbk periode tahun 2018-202. Hasil penelitian ini menunjukkan bahwa dalam penagihan dan tunggakan pada BFI Finance Indoensia Tbk masih mengalami ketidakefektifan karena persentase berdasarkan hasil penelitian pada rasio tunggakan tergolong dalam standar yang besar yaitu diatas dari 3% yang artinya perusahaan belum maksimal dalam pengelolaan risiko penagihan piutang, kecuali di tahun 2019 pengelolaan piutan berhasil dikelola dengan nilai persentase 1,99% lebih kecil dari standar persentase yang seharusnya. Selanjutnya untuk rasio pengagihan, perusahaan ini sudah maksimal dalam pengendalian penagihan karena persentase rata – rata diatas 90% selama empat periode.
Analisis Penerimaan Teknologi Pada Penggunaan Digitalisasi Layanan Perbankan Syariah di Provinsi Gorontalo Rahmatia Rahmatia; Afriana Lomagio; Meyanti Meyanti; Sulfia Sulfia
SEIKO : Journal of Management & Business Vol 5, No 2 (2022): July - December
Publisher : Program Pascasarjana STIE Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/sejaman.v5i2.2009

Abstract

Abstrak Fokus penelitian ini yakni menghasilkan konsep stabilitas Perbankan Syariah di tengah pandemi Covid-19 dan trend digitalisasi layanan perbankan syariah di Indonesia ditinjau dari persepsi manfaat dan persepsi kemudahan ( Technologi Accepted Model). Adapun penelitian ini bersifat deduktif-hipotetikal, yaitu penelitian yang didesain untuk menguji hipotesis dengan menggunakan penelitian empiris dengan teknik survei. Metode Sampel yang digunakan adalah metode purpossive sampling dengan kriteria responden yakni nasabah yang menggunakan Digitalisasi layanan dalam perbankan. Sedangkan metode analisis data penelitian menggunakan analisis regresi berganda guna hipotesis menguji penelitian. Hasil peneletian ini menujukkan , secara parsial di buktikan bawa Persepsi Manfaat dan Persepsi Kemudahan dapat diketahui secara parsial pengaruhnya terhadap Minat. hal ini menujukan bahwa semakin nasabah/responden merasakan kemudahan dan mendapatkan manfaat dalam menggunakan layanan digitalisasi layanan perbankan syariah yang meliputi : Mobile banking, internet banking sebesar, kartu debit/kredit, dan ATM maka semakin meningkatkan minat nasabah dalam menggunakan layanan digital perbankan syariah di Gorotalo. Kata Kunci: Penerimaan Teknologi, Persepsi Manfaat, Persepsi Kemudahan, Minat, Digital Banking Abstract The focus of this study is to produce the concept of Sharia Banking stability in the midst of the Covid-19 pandemic and the trend of digitizing Islamic banking services in Indonesia in terms of the perception of benefits and perceptions of convenience (Technology Accepted Model). This research is deductive-hypothetical, which is a study designed to test hypotheses using empirical research with survey techniques. Metode Sampel yang digunakan adalah metode purpossive sampling dengan the respondent's criteria are customer which uses digitalization of services in banking. Meanwhile, the research data analysis method uses multiple regression analysis to test the research hypothesis. The results of this study prove that the Perception of Benefits and the Perception of Ease can be partially known for their effect on Interest. this shows that the more customers/respondents feel the convenience and benefit in using sharia banking service digitization services which include: Mobile banking, internet banking, debit/credit cards, and ATMs, the more customer interest in using islamic banking digital services in Gorotalo. Keywords: Acceptance of Technology, Perception of Benefits, Perception of Ease, Interest, Digital Banking.
Pengaruh Anggaran Berbasis Kinerja Terhadap Kinerja Anggaran Pada Dinas Kesehatan Provinsi Gorontalo Rahma Rizal; Afriana Lomagio; Putri Daiyaana
AKASYAH: Jurnal Akuntansi, Keuangan dan Audit Syariah Vol. 1 No. 2 (2021): Akuntansi, Keuangan dan Audit Syariah
Publisher : Department of Islamic Accounting, Faculty of Islamic Economics and Business, IAIN Sultan Amai Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58176/akasyah.v1i2.372

Abstract

Penelitian ini bertujuan untuk mengetahui dan menganalisis seberapa besar pengaruhanggaran berbasis kinerjayang terdiri dari Komprehensif (X1), Fleksibilitas (X2), Terprediksi (X3), Kejujuran(X4), Informasi (X5), Transparansi dan Akuntabilitas (X6) baik secara simultan maupun parsial terhadap kinerja anggaran (Y) pada Dinas Kesehatan Provinsi Gorontalo. Penelitian ini menggunakan jenis penelitian analisis deskriptif dengan pendekatan kuantitatif dengan menggunakan sampel sebanyak 68 responden. Hasil pengujian hipotesis meunjukan bahwa (1) anggaran berbasis kinerja yang terdiri dari: Komprehensif, Fleksibilitas, Terprediksi, Kejujuran, Informasi serta Transparansi dan Akuntabilitas secara simultan berpengaruh positif dan signifikan terhadap Kinerja Anggaran pada Dinas Kesehatan Provinsi Gorontalo. Dengan demikian hipotesis yang diajukan dapat diterima (terbukti). (2) Anggaran Berbasis Kinerja yang terdiri dari Komprehensif (X1), secara parsial berpengaruh terhadap Kinerja Anggaran (Y) pada Dinas Kesehatan Provinsi Gorontalo. (3) Anggaran Berbasis Kinerja yang terdiri dari Fleksibilitas (X2), secara parsial berpengaruh terhadap Kinerja Anggaran (Y) pada Dinas Kesehatan Provinsi Gorontalo. (4) Anggaran Berbasis Kinerja yang terdiri dari Terprediksi (X3), secara parsial berpengaruh terhadap Kinerja Anggaran (Y) pada Dinas Kesehatan Provinsi Gorontalo. (5) Anggaran Berbasis Kinerja yang terdiri dari Kejujurab (X4), secara parsialberpengaruh terhadap Kinerja Anggaran (Y) pada Dinas Kesehatan Provinsi Gorontalo. (6) Anggaran Berbasis Kinerja yang terdiri dari Informasi (X5), secara parsial berpengaruh terhadap Kinerja Anggaran (Y) pada Dinas Kesehatan Provinsi Gorontalo. (7) Anggaran Berbasis Kinerja yang terdiri dari Transparansi dan Akuntabilitas (X6), secara parsial berpengaruh terhadap Kinerja Anggaran (Y) pada Dinas Kesehatan Provinsi Gorontalo.
Poverty Alleviation Efforts Through Socialpreneurship in Gorontalo Sheilla Budiawan; Afriana Lomagio
Indonesian Journal of Economics, Social, and Humanities Vol 5 No 1 (2023)
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31258/ijesh.5.1.34-40

Abstract

This research to reveal efforts in poverty alleviation through the involvement of socialpreneurs in Gorontalo by using descriptive qualitative methods. This qualitative research has an exploratory and meaningful approach to social phenomena that actually occur. For standard determination of informants, researchers used purposive sampling technique. In this study, researchers will conduct deep interviews as a basic stage of data collection for socialpreneurs in their involvement in poverty alleviation in Gorontalo. The results of this study indicate the magnitude of the role of entrepreneurs in supporting socialpreneurship programs. This is evidenced by the fact that every entrepreneurial activity that is carried out always involves a social environment program. Several Micro, Small and Medium Enterprises (MSMEs) in Gorontalo always work together to hold a socialpreneurship program to help economic growth in Gorontalo. Several forms of socialpreneurship activities carried out by MSME actors in Gorontalo include reducing the use of plastic materials, distributing food staples assistance, and opening employment opportunities as well as helping to develop entrepreneurship in the form of resellers.
Menggagas Laporan Keuangan berbasis Standar Akuntansi Keuangan Entitas Mikro Kecil dan Menengah (SAK EMKM) Bagi Pelaku Usaha Dodol Gorontalo Melinda Ibrahim; Afriana Lomagio; Muhammad Ichsan Gaffar
Jurnal Pendidikan Akuntansi & Keuangan Vol 11, No 1 (2023): JPAK : Jurnal Pendidikan Akuntansi dan Keuangan
Publisher : Universitas Pendidikan Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jpak.v11i1.55760

Abstract

This study aims to assess the obstacles faced by Dodol Gorontalo MSME players in preparing financial reports based on SAK EMKM and designing a financial reporting system based on SAK EMKM. This research is a qualitative research with the Participation Action Research method. The stages of data analysis go through 4 (four) stages, namely: 1) Identifying the Research Question, 2) Gathering the information to answer the question, 3) Analyzing and interpreting the information, 4) Sharing the results with the participant. The results showed obstacles in accounting practices in Dodol Gorontalo MSMEs, namely accounting records are considered troublesome, complicated, and there is limited knowledge in financial management. Researchers designed a financial report format that is still manual in accordance with the SAK EMKM guidelines. This format is designed based on the specific needs and characteristics of the dodol business, namely cash receipts journal, cash disbursements journal, income statement and balance sheet.
Pendampingan Wirausaha Mikro Pengrajin Rumahan Untuk Produk Olahan Eceng Gondok Bernilai Ekspor Rustam, Suhardi; Lomagio, Afriana; Fadli, Muh; Patilima, Vina Saputri; Paramata, Faldimas
Jurnal Pengabdian kepada Masyarakat UBJ Vol. 8 No. 1 (2025): January 2025
Publisher : Lembaga Penelitian Pengabdian kepada Masyarakat dan Publikasi Universitas Bhayangkara Jakarta Raya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31599/gj6c7c64

Abstract

Program Pendampingan Masyarakat Pemula (PMP) aimed at developing water hyacinth crafts in Alata Village, Gorontalo. This home craft industry has great potential to improve the local economy and environmental sustainability. The assistance explained the importance of lake water hyacinth weed as a raw material for environmentally friendly crafts, as well as the challenges faced by craftsmen in production, management and marketing. The resulting crafts, such as bags and furniture, have export prospects, but require further support in terms of skills, resources and promotion.The proposed solutions include partnerships with raw material suppliers, technical training, increasing production efficiency, as well as marketing and financial management training. This program also emphasizes digital marketing, with the aim of expanding the market reach of artisans and building export channels. The methodology used includes training sessions, provision of equipment and consistent monitoring to ensure project sustainability. This initiative is in line with Indonesia's Green Economy goals, encouraging environmentally friendly business practices while empowering local craftsmen. Through this program, students will also gain direct experience in business management including creating digital products from the environment, integrating their learning with community service.
Implementasi Laporan Keuangan Berbasis Digital Pada Usaha Mikro Kecil Dan Menengah (UMKM) Rahmatia, Rahmatia; Ardi , Muhammad; Lomagio, Afriana
Journal Of Human And Education (JAHE) Vol. 3 No. 3 (2023): Journal Of Human And Education (JAHE)
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/jh.v3i3.358

Abstract

Aktivitas penyusunan laporan keuangan yang disusun secara manual dianggap sebagai seuatu aktivitas yang rumit dan membebani bagi pelaku UMKM. Upaya dilakukan dalam mengatasi hal ini yakni dengan melakukan adopsi sistem penyusunan laporan keuangan yang berbasis digital bagi UMKM. Tujuan dari penelitian ini adalah untuk menganalisis dampak penerapan penyusunan laporan keuangan berbasis digital aplikasi SIAM Syariah (Sistem Informasi Akuntansi Syariah). Adapun mitra dipilih yakni pelaku UMKM di Gorontalo dan sebanyak 29 (dua puluh Sembilan) peserta yang hadir pada saat kegiatan. Pendekatan yang digunakan dalam penelitian ini adalah pelibatan masyarakat, dengan tahapan sebagai berikut: (1) analisis situasi masyarakat, (2) identifikasi masalah, (3) penetapan tujuan kerja, (4) perencanaan penyelesaian masalah, (5) pendekatan sosial, (6) pelaksanaan kegiatan, (7) evaluasi kegiatan dan hasil. Hasil yang diperoleh menunjukan bahwa aplikasi SIAM Syariah dapat meningkatkan minat, pengetahuan, dan ketampilan mitra dalam penyusunan laporan keuangan UMKM serta berdampak pada persepsi mitra terhadap manfaat penyusunan laporan keuangan berbasis digital bagi keberlanjutan usaha.
Pengaruh Computer Anxiety, Computer Attitude dan Computer Self-Efficacy Terhadap Literasi Digital Pelaku UMKM Industri Pangan Lomagio, Afriana; Fitrianti, Fitrianti
Gorontalo Accounting Journal Volume 5 Nomor 1 April 2022
Publisher : Universitas Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (401.767 KB) | DOI: 10.32662/gaj.v5i1.1772

Abstract

The study was conducted to determine how much computer anxiety, computer attitude, and computer self-access acy affect the digital literacy of the industrial food umkm of boalemo district. The study USES a quantitative method. The methods of data collection used in the study are carried out through field observation, disseminating questionnaires, interviews, documentation and literature studies. As for the population in this study are all the perpetrators of the food industry in the boalemo district with sample withdrawal using sampling cluster methods in tilamuta district. The data analysis technique used in the study is a linear, linear regression analysis technique with the help of version 24 SPSS software. The study suggests that (1) computer anxiety, computer attitude and computer self acy both simultaneously affect the digital literacy of umkm perpetrators, (2) computer anxiety can also have a partial negative and significant impact on the digital literacy of umkm perpetrators, And (4) computer self literacy has a partial positive and significant impact on the digital literacy of umkm perpetrators.
Hambatan Pengimplementasian Laporan Keuangan Usaha Mikro Kecil dan Menengah (UMKM) Berbasis Digital Rahmatia, Rahmatia; Ardi, Muhammad; Lomagio, Afriana; Paputungan, Ririn; A Mustava, Novia
Al-Buhuts Vol. 20 No. 1 (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.v20i1.4724

Abstract

This research aims to analysed the barriers in implementing the preparation of financial reports based digital for UMKM in Gorontalo. This reseach was a type of quantitative reseach with a Participatory Action Research (PAR) approach which consists of four stages, namely (1) Identifying the Research Question. (2) Gathering the information to answer the question, (3) Analyzing and interpreting the information, dan (4) Sharing the results with the participant. The research results show that there are several factors what can barriers the implementation of a financial reporting system UMKM based digital, namely the lack of business actors’ knowledge regarding the preparation of financial reports and technology, as well as the low interest of UMKM. This research highlights the barriers in implementing financial reports based digital for UMKM. These barriers then become a reference in designing a digital system for UMKM SIAM Syariah financial reports adapted to the needs and conditions of business actors. This information system based digital expected to produce relevant and reliable information according to the needs of UMKM. Different from previous research, this research did not just focus on the barriers to implementing financial reports in UMKM, but also provides concrete and practicial solutions to support of the implementation reports based digital in UMKM.
Co-Authors A Mustava, Novia Ardi , Muhammad Fadli, Muh Fitrianti Fitrianti, Fitrianti Karim, Rivaldi U. Melinda Ibrahim Meyanti Meyanti Muhammad Ardi, Muhammad Muhammad Ichsan Gaffar Paputungan, Ririn Paramata, Faldimas Patilima, Vina Saputri Putri Daiyaana Rahma Rizal Rahmatia Rahmatia Rahmatia Rahmatia, Rahmatia Rustam, Suhardi Sheilla Budiawan Sulfia Sulfia