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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

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Journal : Al-Buhuts (e-journal)

 1 
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.
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.
Kontribusi Kemudahan dan Keamanan terhadap Minat Penggunaan Aplikasi BRI Mobile Lomagio, Afriana; Karim, Rivaldi U.
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.v20i2.5651

Abstract

This study aims to determine the magnitude of the influence of convenience (X1) and security (X2) on the Interest in Using (Y) BRI Mobile on Customers of Bank Rakyat Indonesia Unit Kwandang. This study uses a quantitative method with a descriptive research type. The population in this study were Bank Rakyat Indonesia customers who used BRI Mobile (BRImo), totaling 1,453 customers. While the sample used was 94 clients. This study used multiple linear regression analysis with validity, reliability, classical assumption tests, and hypothesis tests. The results of the study showed that convenience had a negative and insignificant effect, and security had a positive and significant effect on interest in use. Simultaneously, convenience and security had a positive effect on customer interest in using BRI Mobile (BRImo).
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