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All Journal Jurnal Ekonomi Jurnal Mirai Management AKUNTANSI DEWANTARA YUME : Journal of Management Jambura Accounting Review Ideas: Jurnal Pendidikan, Sosial dan Budaya Economics and Digital Business Review GANESHA: Jurnal Pengabdian Masyarakat Co-Value : Jurnal Ekonomi, Koperasi & Kewirausahaan JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) Al-Buhuts (e-journal) JAMBURA: JURNAL ILMIAH MANAJEMEN DAN BISNIS Economic Reviews Journal Innovative: Journal Of Social Science Research Mopolayio : Jurnal Pengabdian Ekonomi Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah RESLAJ: Religion Education Social Laa Roiba Journal Multidisciplinary Indonesian Center Journal Jurnal Simki Economic
Nurharyati Panigoro
Universitas Negeri Gorontalo
Religion Agriculture, Biological Sciences & Forestry Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Other

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Pengaruh Program Pelayanan SAMSAT, Insentif Pajak dan Kesadaran Pajak Terhadap Tingkat Kepatuhan Pembayaran Pajak Kendaraan Bermotor pada SAMSAT Kota Gorontalo Putra Mahmud; Ayu Rakhma Wuryandini; Nurharyati Panigoro
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 7 No. 2 (2025): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/alkharaj.v7i2.5717

Abstract

The aim of this research is to determine the effect of the Samsat service program, tax incentives and tax awareness on the level of compliance with motor vehicle tax payments in Gorontalo City Samsat. The type of method used in this research is a quantitative method with data collection techniques using questionnaire surveys and observation. The number of respondents in this study was 100 respondents consisting of motor vehicle taxpayers registered with the Gorontalo City Samsat. The tool used in this research uses multiple linear regression analysis. The research results show that 1. The Samsat service program has a positive and significant effect on the level of compliance with motor vehicle tax payments. 2. Tax incentives have a positive and significant effect on the level of compliance with motor vehicle tax payments. 3. Tax awareness has a positive and significant effect on the level of compliance with motor vehicle tax payments. 4. Simultaneously, the Samsat service program, tax incentives and tax awareness have a positive effect on the level of compliance with motor vehicle tax payments.
Analisis Faktor-Faktor yang Mempengaruhi Akuntabilitas Pengelolaan BUMDes: Studi di BUMDes Kecamatan Bulango Timur Kezia Rozalin Kasman; Zulkifli Bokiu; Nurharyati Panigoro
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 7 No. 7 (2025): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/alkharaj.v7i7.7881

Abstract

This study aims to analyze the accountability of the management of Village-Owned Enterprises (BUMDes) in East Bulango District through the influence of the internal control system, transparency, human resource competence, and the role of village heads. This study uses a quantitative descriptive and causality approach with primary data collected through the distribution of questionnaires to BUMDes managers. Data analysis was carried out to test the influence of each independent variable partially or simultaneously on the accountability of BUMDes management. The findings of this research are expected to contribute to improving more accountable governance of BUMDes, through strengthening aspects of internal control, transparency, improving human resource competence, and optimizing the role of village heads.
Kajian Faktor-Faktor yang Berperan terhadap Literasi Keuangan Perempuan Perkotaan dalam Mendukung Percepatan Pencapaian Tujuan Pembangunan Berkelanjutan Nurharyati Panigoro; Boby Rantow Payu; Muliyani Mahmud
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 7 No. 12 (2025): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/alkharaj.v7i12.9958

Abstract

In the context of women, especially those living in urban areas, financial literacy plays a strategic role not only in the management of personal and family finances, but also in increasing women's participation in productive economic sectors. The purpose of this study is to analyze and identify factors that affect the level of financial literacy in urban women. The method used in this study uses a quantitative method approach. The data used in this study is in the form of primary data obtained from surveys, while data collection uses questionnaire instruments. This research is not only focused on women who have careers, but all women's groups in the city of Gorontalo. The results of the study show that the level of financial literacy of urban women in the city of Gorontalo for conventional financial products is very good and for the level of financial literacy of non-conventional products is still low.  Then among the factors that have an influence on financial literacy are age, education level and income, while marital and employment status are not related to the level of financial literacy of urban women.
ANALYSIS OF THE COMPANY'S FINANCIAL PERFORMANCE BEFORE AND AFTER THE CONSUMER BOYCOTT CAMPAIGN (CASE STUDY OF PT. MAPB TBK) PERIOD 2022 – 2024 Victorson Taruh; Nurharyati Panigoro; Sisna Meamogu; Yusuf Abdul Wahid
Multidisciplinary Indonesian Center Journal (MICJO) Vol. 3 No. 1 (2026): Vol. 3 No. 1 Edisi Januari 2026
Publisher : PT. Jurnal Center Indonesia Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62567/micjo.v3i1.1748

Abstract

This study aims to analyze the differences in the financial performance of PT MAP Boga Adiperkasa Tbk (MAPB) before and after the consumer boycott campaign in the 2022–2024 period. The boycott campaign triggered by global geopolitical issues has an impact on the decline of the company's social legitimacy, thus affecting profitability and financial stability. The research method uses a descriptive quantitative approach through the analysis of annual financial statements processed using profitability ratios. The results show a significant downward trend in the entire profitability ratio from 2022 to 2024. In 2022, the entire ratio was in a positive condition, but declined sharply in 2023 and turned negative in 2024; NPM from 4.26% to −4.53%, ROA from 5.67% to −4.93%, ROE from 12.45% to −9.45%, and ROI from 8.37% to −4.87%. These findings indicate that boycott campaigns have a significant effect on declining profitability and show the loss of corporate social legitimacy in the eyes of the public according to the perspective of legitimacy theory.
Analisis Tingkat Financial Distress Terhadap Financial Reporting Delay pada Perusahaan Infrastruktur Sub Sektor Transportasi Bimbing, Miranda; Usman, Usman; Panigoro, Nurharyati
Jambura Accounting Review Vol. 6 No. 2 (2025): Jambura Accounting Review - August 2025
Publisher : Program Studi S1 Akuntansi Jurusan Akuntansi, Fakultas Ekonomi Universitas Negeri Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37905/jar.v6i2.253

Abstract

Penelitian ini bertujuan untuk menganalisis tingkat financial distress dan dampaknya terhadap financial reporting delay pada perusahaan infrastruktur sub sektor transportasi yang terdaftar di Bursa Efek Indonesia (BEI) periode 2022–2024. Financial distress diukur menggunakan model Springate (S-Score), sedangkan financial reporting delay dihitung berdasarkan selisih waktu antara akhir tahun buku dan tanggal publikasi laporan keuangan. Sampel penelitian terdiri dari 12 perusahaan yang dipilih melalui purposive sampling dengan total 36 observasi. Analisis data dilakukan menggunakan regresi logistik biner. Hasil penelitian menunjukkan bahwa secara parsial financial distress tidak berpengaruh signifikan terhadap financial reporting delay, namun secara simultan financial distress berpengaruh signifikan terhadap kemungkinan terjadinya keterlambatan pelaporan. Temuan ini mengindikasikan bahwa tekanan keuangan perusahaan secara keseluruhan berpotensi memengaruhi ketepatan waktu pelaporan keuangan, meskipun pengaruhnya tidak konsisten pada setiap perusahaan. Penelitian ini memberikan implikasi bagi investor dan regulator untuk lebih memperhatikan indikator distress sebagai salah satu faktor yang dapat memengaruhi kualitas pelaporan keuangan.
Pengaruh Pengungkapan Sustainability Reporting Terhadap Kinerja Keuangan Perusahaan yang Terdaftar di Indeks Saham Syariah Indonesia Periode 2018-2021 Tirsa Anisa Wartabone; Nilawaty Yusuf; Nurharyati Panigoro
Jurnal Simki Economic Vol 6 No 2 (2023): Volume 6 Nomor 2 Tahun 2023
Publisher : Universitas Nusantara PGRI Kediri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29407/jse.v6i2.364

Abstract

The aim of this study is to find out how the influence of disclosure of social, environmental and economic performance on financial performance is measured using the ROA profitability ratio. The research method uses descriptive quantitative. The data used is secondary data by taking figures obtained through the Indonesia Stock Exchange Website and the official Website of each company. Quantitative descriptive is used in analyzing the data. The results of the study show that disclosure of economic performance has no significant positive effect on the company’s finansial performance, as well as social performance which has no significant positive effect, while enviromental performance has a significant positive effect.
Co-Authors Alamri, Sakinah Amir Lukum, Amir Avania Putri Zalni Ayu Rakhma Wuryandini Bimbing, Miranda Bito, Annisiah Boby Rantow Payu Darise, Sindi Fitri Nurhayati M Harun Blongkod Kezia Rozalin Kasman Koyansow, Novianita Ladis Saleh Madjid, Suryadi Mattoasi Mattoasi Moh Adrifat Suila Muliyani Mahmud Ni Luh Ketut Sri Widiani Nilawaty Yusuf Nita Y Adju Nur Syafira Aulia Fatihah Nursam, Isnawati Pakaya, Lukman Putra Mahmud Rahayu Gonibala Rahmawaty B. Ali Rio Monoarfa Rizki Karim Ronald S. Badu Selvi Selvi Sisna Meamogu Siti Nur Hasanah Asiku Siti Pratiwi Husain Sjahril Botutihe Srie Isnawaty Pakaya Syafaa, Amar Bayu Syahrul Rizky Hasan Tirsa Anisa Wartabone Tuli, Hartati Umin Kango Usman Usman Victorson Taruh Wartabone, Tirsa Anisa Wulandari Abdullah Wuryandini, Ayu Rakma Yuska Rahayu Djunaidi Yusuf Abdul Wahid Yusuf, Nur Cahyanto R. Zulkifli Bokiu