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All Journal Jurnal Mitra Manajemen Journal of Economic, Bussines and Accounting (COSTING) Community Development Journal: Jurnal Pengabdian Masyarakat Jurnal Ilmiah Akuntansi Peradaban juremi: jurnal riset ekonomi West Science Accounting and Finance Sciences du Nord Economics and Business JURNAL SAINS, SOSIAL DAN HUMANIORA
Aspiati Samiun
Universitas Muhammadiyah Maluku Utara
Humanities Economics, Econometrics & Finance Education Health Professions Public Health

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Faktor-Faktor yang Mempengaruhi Audit Delay Pada Perusahaan Manufaktur Terdaftar di Bursa Efek Indonesia Tahun 2018-2020 Faradila Nati; Aspiati A. Samiun; Naswan Hadilia; Sofyan Abas
JURNAL SAINS SOSIAL DAN HUMANIORA (JSSH) Vol. 4 No. 1 (2024): JSSH : Jurnal Sains, Sosial dan Humaniora
Publisher : Lembaga Penellitian, Pengabdian dan Publikasi (LP3M), UNIVERSITAS MUHAMMADIYAH MALUKU UTARA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52046/jssh.v4i1.2066

Abstract

This study aims to determine the effect of profitability, solvency and firm size on audit delay in manufacturing companies listed on the Indonesia Stock Exchange in 2018-2020.The type of data used in this research is secondary data. Secondary data is a type of research data obtained by researchers indirectly through intermediary media. Secondary data is generally in the form of evidence, historical records or reports that have been compiled for publication or unpublished (Fanny et al, 2017). Secondary data or quantitative data with data sources from financial statements that have been audited by each manufacturing company listed on the Indonesia Stock Exchange (IDX) which is time series data for the period 2018-2020 obtained from the Indonesia Stock Exchange website. (www.idx.co.id). The results of this study indicate that profitability partially has a negative effect on audit delay, solvency partially affects audit delay, company size partially does not affect audit delay, while profitability, solvency, and company size simultaneously have no effect on audit delay.
Balanced Scorecard as A Performance Measurement Instrument for The Obi District Government, South Halmahera Regency Naswan Hadilia; Aspiati A. Samiun
JURNAL SAINS SOSIAL DAN HUMANIORA (JSSH) Vol. 5 No. 2 (2025): JSSH : Jurnal Sains, Sosial dan Humaniora
Publisher : Lembaga Penellitian, Pengabdian dan Publikasi (LP3M), UNIVERSITAS MUHAMMADIYAH MALUKU UTARA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52046/jssh.v5i2.2674

Abstract

This study aims to measure the performance of Obi District, South Halmahera Regency, using the Balanced Scorecard method. The Balanced Scorecard is a performance measurement method that is able to provide a comprehensive picture of organizational performance, both from financial and non-financial aspects. The results of the study indicate that financial performance measured through a budget perspective with an effectiveness ratio has increased. In 2022 the effectiveness ratio reached 95.5% and was included in the effective category, in 2023 it increased to 97.2% with an effective category, and in 2024 it reached 98.8% which was also in the effective category. Meanwhile, measurements through the efficiency ratio showed that in 2022 the efficiency value was 28.2% and was included in the very efficient category, in 2023 it was 26.8% in the very satisfactory category, and in 2024 it was 25.5% which was also in the very satisfactory category. Non-financial performance shows that from a customer perspective, the average overall score reached 80% which was included in the satisfactory category. The internal business process perspective also achieved an average score of 75%, indicating a satisfactory rating. Meanwhile, the growth and learning perspective achieved an average score of 69%, remaining in the satisfactory rating.
Implementation of the Balanced Scorecard (BSC) in Measuring Community Health Center Performance: A Case Study in West Obi District, South Halmahera Regency Naswan Hadilia; Aspiati A. Samiun
JURNAL SAINS SOSIAL DAN HUMANIORA (JSSH) Vol. 5 No. 2 (2025): JSSH : Jurnal Sains, Sosial dan Humaniora
Publisher : Lembaga Penellitian, Pengabdian dan Publikasi (LP3M), UNIVERSITAS MUHAMMADIYAH MALUKU UTARA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52046/jssh.v5i2.2690

Abstract

This study aims to assess organizational performance using the Balanced Scorecard approach, which encompasses four perspectives: financial, customer, internal business processes, and growth and learning. The assessment was conducted qualitatively by analyzing the average value, score, and performance category for each perspective. The results indicate that overall organizational performance is in the good category, although there is variation in achievement across perspectives. The financial perspective obtained an average score of 79, categorized as good, indicating effective and efficient financial management. The customer perspective recorded an average score of 76.8, categorized as good, reflecting that service quality and user satisfaction levels have been met. The internal business process perspective demonstrated the most outstanding performance, with an average score of 73, categorized as very good, indicating that operational processes and work procedures are running optimally. Meanwhile, the growth and learning perspective obtained the highest average score, 80.4, categorized as good, demonstrating the organization's commitment to human resource development, learning, and innovation. Overall, the results of this study confirm that the Jikohai Community Health Center in West Obi District has good performance with the main strengths in the aspects of internal processes and learning, but a continuous improvement strategy is still needed so that balance and optimization of performance between perspectives can be achieved.
Determinants of Regional Budget Realization Supervision in the West Halmahera Regency DPRD: (Study on the DPRD of West Halmahera Regency) Naswan Hadilia; Aspiati A. Samiun
JURNAL SAINS SOSIAL DAN HUMANIORA (JSSH) Vol. 6 No. 1 (2026): JSSH : Jurnal Sains, Sosial dan Humaniora
Publisher : Lembaga Penellitian, Pengabdian dan Publikasi (LP3M), UNIVERSITAS MUHAMMADIYAH MALUKU UTARA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52046/jssh.v6i1.2757

Abstract

This research uses a quantitative descriptive approach. The sampling technique used a saturated census (total sampling), as well as the data analysis method using multiple linear regression analysis. The objectives of this study are: (1) To determine and analyze the influence of the personal and political backgrounds of DPRD members on the supervision of the realization of the West Halmahera Regency Regional Budget (APBD). (2) To determine and analyze the influence of the organizational commitment of DPRD members on the supervision of the realization of the West Halmahera Regency Regional Budget (APBD). (3) To determine and analyze the influence of DPRD members' budget knowledge on the supervision of the realization of the West Halmahera Regency Regional Budget (APBD). The results of this study indicate that: (1) Personal and political backgrounds do not have a positive and significant influence on the supervision of the realization of the West Halmahera Regency Regional Budget (APBD). (2) Organizational commitment has a positive and significant influence on the supervision of the realization of the West Halmahera Regency Regional Budget (APBD). (3) Budget knowledge has a positive and significant influence on the supervision of the realization of the West Halmahera Regency Regional Budget (APBD).
The Influence of Accounting Understanding and Internal Control Systems on the Quality of Financial Reports in MSMEs in North Maluku Province Aspiati A. Samiun; Naswan Hadilia; Susmita Fataruba
JURNAL SAINS SOSIAL DAN HUMANIORA (JSSH) Vol. 6 No. 1 (2026): JSSH : Jurnal Sains, Sosial dan Humaniora
Publisher : Lembaga Penellitian, Pengabdian dan Publikasi (LP3M), UNIVERSITAS MUHAMMADIYAH MALUKU UTARA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52046/jssh.v6i1.2759

Abstract

This study aims to determine: (1) the effect of accounting understanding on the quality of financial reports, and (2) the effect of internal control systems on the quality of financial reports. The sampling method used purposive sampling. Data analysis used the Structural Equation Modeling–Partial Least Square (SEM-PLS) method. The results of the study indicate that accounting understanding has a positive and significant effect on the quality of financial reports, indicating that MSMEs with stronger accounting knowledge produce more reliable, transparent, and accurate financial information. Furthermore, internal control systems also significantly improve the quality of financial reports by reducing errors and minimizing the risk of fraud through proper monitoring and structured financial procedures. Together, these two variables significantly affect the quality of financial reports, indicating that accounting knowledge and effective internal control complement each other in improving accountability and supporting sustainable business decision-making processes.
EDUKASI FINANSIAL PINTAR SEJAK DINI: UPAYA PENINGKATAN LITERASI KEUANGAN SISWA SMAN 35 HALMAHERA SELATAN MENGGUNAKAN PENDEKATAN PRE-TEST DAN POST-TEST Naswan Hadilia; Aspiati A. Samiun; Wirawati Abjan
Community Development Journal : Jurnal Pengabdian Masyarakat Vol. 7 No. 3 (2026): Vol. 7 No. 3 (2026)
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/cdj.v7i3.59452

Abstract

Literasi keuangan merupakan kemampuan yang penting dimiliki oleh generasi muda untuk membantu mereka dalam mengelola keuangan secara bijak dan bertanggung jawab. Namun, tingkat literasi keuangan siswa masih relatif rendah sehingga diperlukan upaya edukasi yang efektif. Kegiatan ini bertujuan untuk meningkatkan literasi keuangan siswa SMAN 35 Halmahera Selatan melalui program Edukasi Finansial Pintar sejak Dini. Metode yang digunakan adalah pendekatan pre-test dan post-test dengan melibatkan 43 siswa sebagai peserta. Materi yang diberikan meliputi pengelolaan uang saku, pentingnya menabung, penyusunan anggaran sederhana, serta perbedaan antara kebutuhan dan keinginan. Hasil analisis menunjukkan bahwa rata-rata nilai pre-test sebesar 37,0 meningkat menjadi 47,1 pada post-test. Hasil uji Paired Sample t-Test menunjukkan nilai t = -15,4 dengan tingkat signifikansi p < 0,001, yang menunjukkan adanya peningkatan pemahaman yang signifikan setelah pelaksanaan edukasi. Temuan ini menunjukkan bahwa program edukasi finansial yang diberikan efektif dalam meningkatkan tingkat literasi keuangan siswa. Oleh karena itu, edukasi keuangan sejak dini perlu terus dikembangkan sebagai upaya membentuk generasi muda yang cerdas dan bertanggung jawab dalam mengelola keuangan.
Co-Authors Alfiana Ari Purwanti Ari Purwanti Burhan Zakaria Dian Saripujiana Eko Sudarmanto Faradila Nati Firman La Hadia Hasannudin Hasannudin Ia Kurnia Jamaluddin Majid Karim Abubakar Loso Judijanto Naswan Hadilia Naswan Hadilia Nurhani Saban Nurhasina Wael Nusantara Senen Pamungkas, Eko Wiji Purwanto - Purwanto Rheza Pratama Rihfenti Ernayani Sofyan Abas Sofyan Abbas Susmita Fataruba Thitus Gilaa Unika Oktaviani Damau Wirawati Abjan