Garuda - Garba Rujukan Digital

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

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

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

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.

Pengaruh Penerapan Digital Payment & Digital Marketing Terhadap Peningkatan Pendapatan UMKM (Studi Pada UMKM Binaan Bank Indonesia Di Kota Gorontalo): (Studi pada UMKM Binaan Bank Indonesia di Kota Gorontalo) Nur Syafira Aulia Fatihah; Muliyani Mahmud; Nurharyati Panigoro
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.v20i1.4428

This research aims to find out the effect of implementing digital payments and digital marketing on increasing MSME income in MSMEs assisted by Bank Indonesia in Gorontalo City. This type of research uses a quantitative approach. The population in this research is MSMEs assisted by Bank Indonesia in Gorontalo City, namely 45 MSMEs. This research uses primary data obtained directly from respondents. The population in this study was 45 MSMEs assisted by Bank Indonesia in Gorontalo City, with the criteria that will later be used as respondents, namely 2 people per MSME. Meanwhile, sampling used the Non Probability Sampling Technique with the Purposive Sampling type. The results of this research are that digital payments have no effect on increasing MSME income, while digital marketing has an effect on increasing MSME income, especially MSMEs assisted by Bank Indonesia in Gorontalo City.

Pengembangan Sistem Akuntansi Berbasis SAK EMKM pada Pokdakan Nila Jaya Rahmat Agrianto Mohamad; Andi Yusniar Mendo; Nurharyati Panigoro; Hartati Tuli; Yustina Hiola
Community Engagement and Emergence Journal (CEEJ) Vol. 7 No. 6 (2026): Community Engagement & Emergence Journal (CEEJ)
Publisher : Yayasan Riset dan Pengembangan Intelektual

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/p7dy9514

Penelitian ini bertujuan untuk menganalisis kondisi pencatatan transaksi, pengelolaan persediaan, dan pelaporan keuangan pada POKDAKAN Nila Jaya serta mengembangkan sistem akuntansi berbasis Standar Akuntansi Keuangan Entitas Mikro, Kecil, dan Menengah (SAK EMKM) menggunakan Microsoft Excel. Penelitian ini dilatarbelakangi oleh kondisi pencatatan keuangan kelompok yang masih dilakukan secara manual, belum terstruktur, dan belum sesuai dengan standar akuntansi yang berlaku. Kondisi tersebut menyebabkan kelompok mengalami kesulitan dalam mengetahui posisi keuangan, menghitung biaya produksi, serta menyusun laporan keuangan secara periodik sebagai dasar pengambilan keputusan usaha. Penelitian ini menggunakan metode Research and Development (R&D) dengan pendekatan kualitatif dan model pengembangan ADDIE yang meliputi tahap analysis, design, development, implementation, dan evaluation. Teknik pengumpulan data dilakukan melalui observasi, wawancara, dan dokumentasi. Sistem dikembangkan menggunakan Microsoft Excel dengan memanfaatkan formula dan fitur otomatisasi untuk mendukung proses pencatatan transaksi, pengelolaan persediaan, pengolahan data akuntansi, hingga penyusunan laporan keuangan sesuai SAK EMKM. Hasil penelitian menunjukkan bahwa sistem pencatatan yang diterapkan sebelumnya masih sederhana dan belum terintegrasi. Sistem akuntansi yang dikembangkan mampu mengintegrasikan pencatatan transaksi, pengelolaan persediaan, aktivitas produksi, serta penyusunan laporan laba rugi, laporan posisi keuangan, dan catatan atas laporan keuangan dalam satu sistem yang saling terhubung. Hasil validasi menunjukkan bahwa sistem dinilai layak digunakan dengan beberapa perbaikan. Selain itu, sistem mampu memproses data secara lebih cepat dan menghasilkan informasi yang lebih terstruktur. Namun demikian, hasil penelitian ini masih terbatas pada tahap implementasi dan evaluasi awal, sehingga diperlukan pengujian lebih lanjut dalam jangka waktu yang lebih panjang untuk menilai efektivitas sistem secara komprehensif.

Analisis Tingkat Financial Distress Terhadap Financial Reporting Delay pada Perusahaan Infrastruktur Sub Sektor Transportasi Miranda Bimbing; Usman Usman; Nurharyati Panigoro
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: 10.37479/jar.v6i2.253

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.

The Influence of Transparency, Accountability, and Managerial Competence on Village Fund Management (A Study in Villages Located in Pulubala District, Gorontalo Regency, Gorontalo Province) Nursila Moha; Ayu Rakhma Wuryandini; Nurharyati Panigoro
Majapahit Journal of Islamic Finance and Management Vol. 6 No. 2 (2026): Islamic Finance and Management
Publisher : Universitas KH. Abdul Chalim Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/mjifm.v6i2.980

This study aims to determine the influence of transparency, accountability, and managerial competence on the management of village funds in villages in Pulubala District, Gorontalo Regency. The method used in this study is a quantitative method using primary data obtained through the distribution of questionnaires to respondents. The sampling technique used is purposive sampling with the criteria of village officials directly involved in the management of village funds. The data analysis technique used in this study is multiple linear regression analysis with the assistance of the IBM SPSS Statistics 2026 program. Research results show that transparency does not have a significant effect on village fund management. Accountability also does not have a significant effect on village fund management. Meanwhile, managerial competence has a positive and significant effect on village fund management. Simultaneously, transparency, accountability, and managerial competence have a significant effect on village fund management.

Cost Perspective in the Selection of Cattle Sales Channels (Case Study: Cattle Farmers in Bongomeme) Reza Putra Moohulalo; Zulkifli Bokiu; Nurharyati Panigoro
Majapahit Journal of Islamic Finance and Management Vol. 6 No. 2 (2026): Islamic Finance and Management
Publisher : Universitas KH. Abdul Chalim Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/mjifm.v6i2.1120

This study aims to analyze the cost perspective in the selection of cattle sales channels by farmers in Bongomeme, Gorontalo. This study uses a qualitative descriptive approach with primary data obtained through in-depth interviews and observations of four key informants, consisting of farmers who use brokers (dahangi) and those who sell directly. The data were analyzed using the Miles and Huberman interactive model. The results show that farmers experience an illusory profit because they only apply a cash-basis perspective, ignoring opportunity costs such as unpaid personal labor and natural feed. The decision to choose a sales channel is heavily influenced by risk aversion, liquidity needs, and information asymmetry. Farmers who use brokers prioritize risk transfer and fast cash to avoid the fear of price manipulation, while those selling directly optimize margins by utilizing personal assets and digital literacy (social media). The study concludes that direct selling is the most efficient channel when farmers apply a full costing method to accurately calculate the real cost of production.

The Influence of Transparency, Accountability, and Managerial Competence on Village Fund Management (A Study in Villages Located in Pulubala District, Gorontalo Regency, Gorontalo Province) Nursila Moha; Ayu Rakhma Wuryandini; Nurharyati Panigoro
Majapahit Journal of Islamic Finance and Management Vol. 6 No. 2 (2026): Islamic Finance and Management
Publisher : Universitas KH. Abdul Chalim Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/mjifm.v6i2.980

This study aims to determine the influence of transparency, accountability, and managerial competence on the management of village funds in villages in Pulubala District, Gorontalo Regency. The method used in this study is a quantitative method using primary data obtained through the distribution of questionnaires to respondents. The sampling technique used is purposive sampling with the criteria of village officials directly involved in the management of village funds. The data analysis technique used in this study is multiple linear regression analysis with the assistance of the IBM SPSS Statistics 2026 program. Research results show that transparency does not have a significant effect on village fund management. Accountability also does not have a significant effect on village fund management. Meanwhile, managerial competence has a positive and significant effect on village fund management. Simultaneously, transparency, accountability, and managerial competence have a significant effect on village fund management.

Cost Perspective in the Selection of Cattle Sales Channels (Case Study: Cattle Farmers in Bongomeme) Reza Putra Moohulalo; Zulkifli Bokiu; Nurharyati Panigoro
Majapahit Journal of Islamic Finance and Management Vol. 6 No. 2 (2026): Islamic Finance and Management
Publisher : Universitas KH. Abdul Chalim Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/mjifm.v6i2.1120

This study aims to analyze the cost perspective in the selection of cattle sales channels by farmers in Bongomeme, Gorontalo. This study uses a qualitative descriptive approach with primary data obtained through in-depth interviews and observations of four key informants, consisting of farmers who use brokers (dahangi) and those who sell directly. The data were analyzed using the Miles and Huberman interactive model. The results show that farmers experience an illusory profit because they only apply a cash-basis perspective, ignoring opportunity costs such as unpaid personal labor and natural feed. The decision to choose a sales channel is heavily influenced by risk aversion, liquidity needs, and information asymmetry. Farmers who use brokers prioritize risk transfer and fast cash to avoid the fear of price manipulation, while those selling directly optimize margins by utilizing personal assets and digital literacy (social media). The study concludes that direct selling is the most efficient channel when farmers apply a full costing method to accurately calculate the real cost of production.

Title

Found 46 Documents
Search

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Title Search

Found 46 Documents Search

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Title

Found 46 Documents
Search