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All Journal Gorontalo Accounting Journal YUME : Journal of Management JURNAL MANAJEMEN BISNIS JOURNAL OF APPLIED MANAGERIAL ACCOUNTING Amsir Accounting & Finance Journal
Shella Budiawan
Universitas Ichsan Gorontalo
Economics, Econometrics & Finance Health Professions Social Sciences

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Dimensi Nilai Budaya Terhadap Kualitas Kinerja Dosen Budiawan, Shella
JURNAL MANAJEMEN BISNIS Vol 7 No 1 (2020): March - Manajemen Bisnis
Publisher : Pusat Penerbitan dan Publikasi Ilmiah Fakultas Ekonomi, Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (233.429 KB) | DOI: 10.33096/jmb.v7i1.406

Abstract

Dosen yang berkualitas memiliki kemampuan yang baik sesuai dengan bidangnya masing-masing (kompeten), memiliki motivasi, inovatif, disiplin kerja yang tinggi dan di dukung oleh manajemen yang handal, lingkungan fisik serta budaya organisasi yang baik. Nilai budaya kinerja yang baik mendukung terciptanya kualitas kinerja yang baik. Hal ini didukung dengan tercapainya Inovasi, Detail, Fokus Pada Hasil,Fokus Pada Tim, Agresivitas, dan Stabilitas yang harus dimiliki oleh dosen untuk menciptakan kinerja yang berkualitas. Penelitian ini menggunakan desain penelitian Kuantitatif dengan menggunakan pendekan kausal dan interaktif antara Nilai Budaya Kinerja(X) terhadap Kulaitas Kinerja Dosen (Y). Hasil penelitian ini membuktikan adanya hubungan kausal dan interaktif antara kedua variabel ini, yang dinyatakan melalui hasil dari olahdata menggunakan program analisis SPSS 23 untuk mengetahui hubungan antara kedua variabel ini.
Analisis Sistem Penyaluran Dana Bantuan Sosial Akibat Corona Virus Desease (Covid -19) Di Provinsi Gorontalo Rizka Yunika Ramly; Shella Budiawan
YUME : Journal of Management Vol 4, No 3 (2021)
Publisher : Pascasarjana STIE Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/yum.v4i3.1056

Abstract

Studi ini bertujuan bertujuan untuk menilai dan mengidentifikasi sistem penyaluran dana bantuan sosial akibat covid-19 serta ketetapan bagi masyarakat layak penerima dana bantuan yang terdampak covid-19. Adapun tahapan penelitian yang digunakan dengan melakukan survey dan wawancara ke Dinas Sosial Provinsi Gorontalo, selain itu melakukan tinjauan langsung ke lapangan saat pencairan dana BantuanLangsung Tunai (BLT) senilai Rp.600ribu di Kantor Pos. Hasil penelitian menyatakan sesuai dengan tanggapan dan gambaran kondisi di lokasi penelitian bahwa sistem penyaluran dana bantuan yang dilakukan oleh pemerintah provinsi Gorontalo dalam hal ini yang mengelola adalah Dinas Sosial Provinsi Gorontalo dinyatakan sudah sesuai prosedur ketetapan sebenarnya, adapun untuk kriteria masyarakat penerima bantuan sudah sesuai kriteria namun yang menjadi kendala adalah kesesuaian data masyarakat yang tidak menyertakan data berkas sesuai syarat yang harus dilengkapi sehingga data tidak dapat diproses. Kata Kunci: Analisis; Pengelolaan Keuangan; Dana Bantuan Covid-19.
ANALISIS KONTRIBUSI PAJAK SARANG BURUNG WALET DALAM MENINGKATKAN PENDAPATAN ASLI DAERAH DI KABUPATEN TOLI – TOLI Shella Budiawan
JOURNAL OF APPLIED MANAGERIAL ACCOUNTING Vol 6 No 1 (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.v6i1.3815

Abstract

Permasalahan yang diangkat pada penelitian ini yaitu, bagaimana kontribusi penerimaan pajak sarang burung walet terhadap pendapatan asli daerah di Kabupaten Tolitoli. Oleh sebab itu melalui penelitian ini penulis bertujuan untuk mengetahui dan menganalisis bagaimana kontribusi penerimaan pajak sarang burung walet terhadap pendapatan asli daerah di Kabupaten Tolitoli. Hasil penelitian menunjukkan bahwa kontribusi penerimaan pajak sarang burung walet terhadap pendapatan asli daerah di Kabupaten Tolitoli yang diperoleh setiap tahunnya masih dibawah 10% dengan kreterian sangat kurang. Hal ini disebabkan oleh kurangnya tingkat kepedulian pemerintah dalam membina dan mengembangkan potensi pajak sarang burung wallet tersebut serta minimnya kesadaran wajib pajak terhadap kewajiban pajaknya dan masih banyaknya pengusaha sarang burung wallet yang terkesan masih menutupi usahanya dalam pendataan serta tidak adanya keterbukaan wajib pajak mengenai hasil usaha pengambilan sarang burung wallet. Sehingga dapat diketahui bahwa tingkat kontribusi pajak sarang burung wallet pada tahun 2018 adalah sebesar 0,3171%, pada tahun 2019 adalah sebesar 0,2780%, dan pada tahun 2020 adalah sebesar 0,2542% dengan kategori sangat kurang dalam tiga tahun terakhir.
Analisis Pengungkapan Triple Bottom Line Dalam Penerapan Akuntansi Manajemen Lingkungan Pada Industri Pertambangan Shella Budiawan
Gorontalo Accounting Journal Volume 2 Nomor 1 April 2019
Publisher : Universitas Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (364.844 KB) | DOI: 10.32662/gaj.v2i1.502

Abstract

The purpose of this study is to reveal the Triple Bottom Line in the application of management accounting in the mining industry in Donggala Regency. This research method uses Qualitative Descriptive Method with respondents as many as 30 people who are communities around the location of the company, community leaders, and local government. The analytical tool used in this study is Phenomenology Analysis and data collection techniques carried out by conducting interviews, observation, and documentation to respondents directly.Based on the result of this research shows that company is PT. Balikpapan Ready Mix is not apply yet the concept of Triple Bottom Line in implementation of environment managementaccounting in the company.
Dimensi Nilai Budaya Terhadap Kualitas Kinerja Dosen Shella Budiawan
Jurnal Manajemen Bisnis Vol. 7 No. 1 (2020): Maret
Publisher : Pusat Penerbitan dan Publikasi Ilmiah, FEB, Universitas Muslim Indonesia

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

Abstract

The qualified lecturers have good abilities in accordance with their respective fields (competent), motivation, innovative, high work discipline and support by reliable management, physical environment and good organizational culture. Cultural values of good performance supported the creation of good quality performance. Supported by the achievement of Innovation, Detail, Focus on Results, Focus on Team, Aggressiveness, and Stability that must be possessed by lecturers to create quality performance. This research uses a quantitative design with a causal and interactive suppressor between Cultural Values of Performance (X) and the Quality of Lecturer Performance (Y). The results of this reseach prove the existence of a causal and interactive relationship between these two variables, which is expressed through the results of data analysis using the SPSS 23 analysis program to determine between the culture value of performance and the quality of lecturer performance.
Professional And Ethical Influences on the Accounting Profession Hasmi, Nurul; Winda, Winda; Ongku, Sartina Abd R.; Hasan, Septianti D. Sinta; R, Desak Ayu Kompyang; Budiawan, Shella
Amsir Accounting & Finance Journal Vol 2 No 1 (2024): Januari
Publisher : Fakultas Bisnis Institut Ilmu Sosial dan Bisnis Andi Sapada

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56341/aafj.v2i1.393

Abstract

Every profession providing services to the public must have a code of ethics, a set of moral principles that govern professional behaviour. This study aims to determine how professional and ethical influences the accounting profession. The method in this research is to use a literature review by using secondary data, namely from literature studies through scientific articles, research journals and Google Scholar. The results of this study indicate that of the eight articles used in this literature review, 7 have a significant relationship or influence between professional behaviour and the ethics of the accounting profession, including public accountants, teaching accountants, auditor professionals, forensic accountants, and tax consultants. Everything is related to professional behaviour to support the achievement of professional responsibility properly, especially in accounting.
The Influence of Understanding The Accountant Profesional Code of Ethics On Students Tahaku, Nur Diyanti; Leofandy, Faidz; J, Juwita; Panto, Natasya Yuliana; Budiawan, Shella
Amsir Accounting & Finance Journal Vol 2 No 1 (2024): Januari
Publisher : Fakultas Bisnis Institut Ilmu Sosial dan Bisnis Andi Sapada

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56341/aafj.v2i1.394

Abstract

This research discusses the important role of understanding the code of ethics in shaping the ethical behavior of accounting students. The code of ethics for the accounting profession, which includes aspects of integrity, objectivity, professional responsibility, public interest, professional competence, confidentiality, technical standards and professional behavior, is the main focus in guiding student behavior. However, there are challenges in implementing this code of ethics, such as a lack of understanding which gives rise to dishonest behavior during exams or quizzes. This raises concerns about the quality of behavior in the future when students enter the world of work as accountants. Apart from understanding the code of ethics, variables such as love of money (tendency towards money) and religiosity are also important highlights in shaping the behavior of accounting students. The research methods used include reviews of previous journals and data sources from Google search results, providing a comprehensive picture of the role of understanding the code of ethics in the context of accounting student behavior. This research aims to gain a deeper understanding of how ethics and understanding the code of ethics can shape professionalism among accounting students.
The Influence of Financial Literacy and Access to Financing on the Profitability of MSMEs in Gorontalo: An Empirical Analysis Kamaru, Izmiranty Putri; Hasri, Nurhalisa; Hanapi, Nurisrawati; Budiawan, Shella
Amsir Accounting & Finance Journal Vol 3 No 1 (2025): Januari
Publisher : Fakultas Bisnis Institut Ilmu Sosial dan Bisnis Andi Sapada

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56341/aafj.v3i1.569

Abstract

This study aims to analyze the influence of financial literacy and access to financing, primarily through People's Business Credit, on the profitability of Micro, Small, and Medium Enterprises (MSMEs) in Indonesia. In the context of the significant development of MSMEs in various regions, good financial literacy is expected to increase financial inclusion and, in turn, support business growth. The method used in this study was a survey with a questionnaire distributed to 100 MSME actors in Bandar Lampung and Gorontalo. Data analysis used linear regression techniques to identify the relationship between variables. The study results indicate that high financial literacy and reasonable access to financing positively increase MSME's profitability. These findings emphasize the importance of increasing financial literacy and access to funding for MSMEs to encourage local economic growth. Policy recommendations are aimed at the government and financial institutions to improve financial education programs and facilitate access to financing for MSMEs.
Measuring the Impact of Digital Technology Adoption on the Operational Efficiency of MSMEs in Indonesia Saleh, Citra; Mohamad, Santi; Talipi, Nuzlan; Budiawan, Shella
Amsir Accounting & Finance Journal Vol 3 No 1 (2025): Januari
Publisher : Fakultas Bisnis Institut Ilmu Sosial dan Bisnis Andi Sapada

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56341/aafj.v3i1.570

Abstract

This study aims to analyze the level of adoption of digital technology by MSMEs in Gorontalo and its impact on operational efficiency. Data was obtained through questionnaires and interviews involving MSMEs in various sectors, such as food and beverages, handicrafts, and services. The study results show that adopting digital technology includes using QRIS as a payment method, digital financial management applications such as SI APIK, and digital marketing through social media. The adoption of this technology has proven to have a positive impact on MSME operational efficiency, including reducing operational costs, increasing time efficiency, and improving the quality of service to customers. A simple linear regression analysis revealed a significant influence between the adoption rate of digital technology and the operational efficiency of MSMEs, with a p < p-value of 0.05 and a positive coefficient. The discussion showed that QRIS speeds up transactions and reduces the risk of losing cash, financial management applications increase accuracy and efficiency in financial management, and digital marketing increases the competitiveness of MSMEs. However, implementation costs and lack of digital literacy are still obstacles. These findings support previous research on the benefits and challenges of digitalization for MSMEs.
Pengaruh Penerapan Sistem Akuntansi Keuangan Desa Terhadap Kualitas Laporan Keuangan Ningko, Trislawati; Budiawan, Shella
Amsir Accounting & Finance Journal Vol 1 No 1 (2023): Januari
Publisher : Fakultas Bisnis Institut Ilmu Sosial dan Bisnis Andi Sapada

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56341/aafj.v1i1.192

Abstract

This study aims to find to what extent the effect of the Village Financial Accounting System on the Quality of Financial Reports of village apparatuses in Bolaang Uki Subdistrict, South Bolaang Mongondow District. The results show that the Village Financial Accounting System simultaneously has a positive and significant effect on the Quality of Financial Reports of village apparatus in Bolaang Uki Subdistrict, South Bolaang Mongondow District, Namely 0.709 (70.9%). The other variables unexplored explain the remained value of 0.291 (29.1%). The suitability of the Financial Accounting System (X1) BY 0.236 (23.6%), Transaction Recording Procedures (X2) by 0.242 (24.2%), Preparation of Financial Statement (X3) by 0.231 (23.1%) partially affect Reprt Preparation Finance (Y).
Co-Authors Hanapi, Nurisrawati Hasan, Septianti D. Sinta Hasmi, Nurul Hasri, Nurhalisa J, Juwita Kamaru, Izmiranty Putri Leofandy, Faidz Mohamad, Santi Ningko, Trislawati Ongku, Sartina Abd R. Panto, Natasya Yuliana R, Desak Ayu Kompyang Rizka Yunika Ramly Saleh, Citra Tahaku, Nur Diyanti Talipi, Nuzlan Winda Winda