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All Journal JURNAL MANAJEMEN BISNIS Journal Of Management Science (JMAS) Jurnal Multidisiplin Madani (MUDIMA) Formosa Journal of Sustainable Research (FJSR) Makapande: Jurnal Pengabdian Kepada Masyarakat
Mardiana Mardiana
Sekolah Tinggi Ilmu Ekonomi Mujahidin. Universitas Madako
Agriculture, Biological Sciences & Forestry Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Social Sciences

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The Effects of Government Internal Control Systems and Technology Utilization on The Financial Statement Quality of Local Government Mardiana Mardiana; Ilham Rahim
Jurnal Manajemen Bisnis Vol. 9 No. 1 (2022): March
Publisher : Pusat Penerbitan dan Publikasi Ilmiah, Fakultas Ekonomi dan Bisnis, Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

The purpose of this research is to examine the impact of the internal control system and the usage of information technology on the quality of local government financial reports (a survey on regional working units of Tolitoli regency). This is a quantitative study. The data used are original data gathered by delivering questionnaires to 13 Regional Working Units (RWU) that generate local revenue in Tolitoli Regency; each RWU is represented by three respondents, for a total of 39 respondents. The data was analyzed using multiple linear regression with the Statistical Product and Service Solutions application. The findings revealed that the internal control system and the application of information technology had a significant partial or simultaneous effect on the quality of the Tolitoli district government's financial reports.
Analisis Laporan Arus Kas Sebagai Alat Ukur Keputusan Investasi Pada PT. Sepatu Bata Tbk. Periode 2016-2020 Ilham Rahim; Mardiana
Jurnal Multidisiplin Madani Vol. 1 No. 3 (2021): Desember 2021
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (255.866 KB) | DOI: 10.55927/mudima.v1i3.60

Abstract

Penelitian ini bertujuan untuk mengetahui analisis laporan arus kas sebagai alat ukur keputusan investasi pada PT. Sepatu Bata Tbk. Periode 2016-2020. Penelitian ini menggunakan desain penelitian kuantitatif. Metode analisis data yaitu analisis horizontal, rasio arus kas dan analisis trend. Berdasarkan Hasil penelitian dan pembahasan disimpulkan analisis laporan arus kas dapat menjadi alat ukur investor dalam mengambil keputusan berinvestasi. Dari hasil analisis horizontal arus kas aktivitas operasi positif dan dapat dikatakan baik, sedangkan arus kas aktivitas investasi dan pendanaan bernilai negatif, namun dikatakan tidak begitu buruk. Dan hasil analisis rasio terdapat 3 rasio yang memenuhi standar angka 1 yaitu rasio CKB, PM, dan AKBB, sehingga layak mendapatkan investasi dari investor. Sedangkan 5 rasio lainnya tidak memenuhi standar angka 1 yaitu rasio AKO, CAD, CKHL, TH, dan KAK yang membuat perusahaan sulit mendapatkan investasi. Serta untuk analisis trend rasio nilainya cenderung rendah, dalam 5 tahun penelitian, sehingga dari analisis trend rasio akan sulit menarik investor untuk berinvestasi.
Analisis Efektifitas Dan Efesiensi Pengelolaan Modal Kerja Pada Home Industri Kripik Ferikar Tolitoli. Mardiana; Ilham Rahim
Jurnal Multidisiplin Madani Vol. 1 No. 3 (2021): Desember 2021
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (243.475 KB) | DOI: 10.55927/mudima.v1i3.63

Abstract

Tujuan penelitian ini adalah untuk mengetahui tingkat efektifitas dan efesien pengelolaan modal kerja pada Home Industri Kripik Ferikar Tolitoli. Penelitian ini menggunakan deskriptif kuantitatif. Pengumpulan Data dilakukan dengan observasi, interview dan dokumentasi. Sedangkan variable yang digunakan dalam penelitian ini Perputaran modal kerja (Working Capital Turn Over) dan Return On Investment (ROI). Hasil penelitian pengelolaan modal kerja yang dimiliki oleh Home Industri Kripik Ferikar dari tahun ke tahun mengalami peningkatan, ini menunjukan bahwa modal kerja telah digunakan secara efektif dan efesien serta Sedangkan variable yang digunakan dalam penelitian ini Perputaran modal kerja (Working Capital Turn Over) dan Return On Investment (ROI) kemampuan mengelolah aktiva dengan baik untuk memperoleh laba.
Strategi Keuangan UMKM Dalam Mengatasi Perekonomian di Masa Pandemi Covid-19 di Kecamatan Baolan Kabupaten Tolitoli Mardiana
Formosa Journal of Sustainable Research Vol. 1 No. 3 (2022): August 2022
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/fjsr.v1i3.1063

Abstract

This study aims to determine the financial strategy of SMEs in overcoming the economy during the Covid-19 pandemic in Baolan District, Tolitoli Regency. The research informants were 12 informants, each of which consisted of 2 people representing six villages in the Baolan sub-district, Tolitoli Regency. The data analysis technique used is data reduction, data presentation and conclusion. The MSME financial strategy in dealing with the economy during the COVID-19 pandemic is still very simple, overall it only uses a simple budget, recording and control and does not report on business finances
The effect of hotel tax and restaurant tax contributions on local original revenue in Tolitoli regency from 2016 to 2020 Mardiana; Ilham Rahim; Masri Arfandi; Burhanuddin; Yahya
Junal Ilmu Manajemen Vol 6 No 1 (2023): January: Management Science and Field
Publisher : Institute of Computer Science (IOCS)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35335/jmas.v6i1.214

Abstract

The central government's policy on regional finance aims to improve the ability of local governments to finance government affairs and development. The main source of funds is the Regional Own Revenue (PAD) and taxes and local levies are sources of revenue that can be developed. Local governments must be aware of the potential for taxes and levies and use the proper collection systems and procedures. Hotel and restaurant taxes play an important role in Regional Own Revenue and are used to finance government expenditures such as administration, infrastructure, education and health facilities, and local government activities. This phenomenon shows that local taxes are crucial in financing regional development.
BUMDES MANDIRI, DESA SEJAHTERA: OPTIMALISASI PENGELOLAAN BUMDES UNTUK EKONOMI LOKAL DESA PANGI KABUPATEN TOLITOLI Syahrina marsyah; Annisa Nurfitriani; Aprianti Aprianti; Rahma Rahma; Susi Febriani Valentin; Moh Ahksan Ishak Ambotje; Mardiana Mardiana
Makapande Mengabdi: Jurnal Ilmiah Pengabdian Kepada Masyarakat Vol 1 No 1 (2025): Maret
Publisher : Lembaga Penelitian dan Pengabdian Kepada Masyarakat Universitas Madako Tolitoli

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.2001/makapande.v1i1.1117

Abstract

Management of Village-Owned Enterprises (BUMDes) to support the economic welfare of village communities. The activity was carried out in Pangi Village, Baolan District, Tolitoli Regency. The main activities carried out included training, technical assistance, and evaluation focused on financial management, marketing strategy planning, business variety development, and increasing operational efficiency. The results of the activity showed an increase in the capabilities of BUMDes managers, especially in creating accountable financial reports, developing digital-based marketing strategies, and identifying new business opportunities. In addition, the average income of BUMDes increased by 30%, and community involvement in BUMDes activities also increased. However, several challenges, such as limited access to technology and resistance to change, still need to be addressed through follow-up programs so that the results achieved can be sustained. Overall, this program has made a positive contribution to increasing the professionalism of BUMDes management and strengthening the village economy.
ABON IKAN SOLUSI USAHA KECIL YANG MENGUNTUNGKAN DAN BERKELANJUTAN Dewi Puspita; Mardiana Mardiana; Nindy Cahya Ningsih; Sri Dhita Aulia; Dwi Utami Putri
Makapande Mengabdi: Jurnal Ilmiah Pengabdian Kepada Masyarakat Vol 1 No 3 (2025): September
Publisher : Lembaga Penelitian dan Pengabdian Kepada Masyarakat Universitas Madako Tolitoli

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.2001/makapande.v1i3.1226

Abstract

The community service program in Lais Village, Dondo District, Tolitoli Regency was carried out to enhance community skills in processing fish into value-added shredded fish (abon) products. The region has abundant fish resources, but utilization remains limited to selling fresh fish at low prices with a high risk of spoilage. The program applied methods such as socialization, technical training, and business management assistance. The results showed significant improvements in participants’ technical skills in fish processing, more hygienic packaging practices, and a better understanding of cost calculation and marketing strategies. The shredded fish produced had good taste, a shelf life of up to two months without preservatives, and strong potential for both traditional and digital marketing. The program provided positive socio-economic impacts by creating additional household income opportunities and fostering community self-reliance. With government policy support, abundant raw material availability, and increasing consumer demand for practical food, shredded fish products have strong potential to develop into sustainable and competitive small-scale businesses.
KOLABORASI MAHASISWA FAKULTAS KEGURUAN DAN EKONOMI DALAM MENDORONG LITERASI KEUANGAN DAN BAHASA INGGRIS: STUDI DI DESA ANGGASAN KABUPATEN TOLITOLI Nadia R Mujara; Dhea Friska Sari; Hamsia Hamsia; Sri Wahda; Pinkan Kartika Rahim; Jaya Jaya; Hidayati Hidayati; Mardiana Mardiana
Makapande Mengabdi: Jurnal Ilmiah Pengabdian Kepada Masyarakat Vol 1 No 2 (2025): Juni
Publisher : Lembaga Penelitian dan Pengabdian Kepada Masyarakat Universitas Madako Tolitoli

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.2001/makapande.v1i2.1289

Abstract

The integration of financial education and English learning at the elementary and junior high school levels is a strategic innovation in an effort to improve financial literacy and foreign language competency in students from an early age. This Community Service activity aims to implement and evaluate an integrated learning model through collaboration between students of the Economics Study Program and the Faculty of Teacher Training and Education (FKIP) in designing and implementing contextual and applicable teaching and learning activities. The community service implementation method uses a qualitative approach with observation and documentation techniques during the activities at elementary and junior high schools in Anggasan Village. The community service program is implemented through learning mentoring activities, direct classroom practice, and the use of learning media that link basic financial concepts with simple English vocabulary and conversations. The results of the activity show that the integration of financial education and English is able to increase student interest and participation in learning, strengthen the understanding of basic financial concepts relevant to everyday life, and expand English vocabulary mastery. In addition to having a positive impact on students and partner schools, this activity also provides meaningful field practice experiences for students in developing pedagogical, collaborative, and social competencies. Thus, this program contributes to strengthening the quality of learning in schools and increasing the role of universities in supporting human resource development at the village level.
Co-Authors Annisa Nurfitriani Aprianti Aprianti Burhanuddin Dewi Puspita Dhea Friska Sari Dwi Utami Putri Hamsia Hamsia Hidayati Hidayati Ilham Rahim Jaya Jaya Masri Arfandi Moh Ahksan Ishak Ambotje Nadia R Mujara Nindy Cahya Ningsih Pinkan Kartika Rahim Rahma Rahma Sri Dhita Aulia Sri Wahda Susi Febriani Valentin Syahrina marsyah Yahya