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All Journal Jurnal Ekonomi Jurnal Mirai Management AKUNTANSI DEWANTARA SEIKO : Journal of Management & Business YUME : Journal of Management Jambura Accounting Review Ideas: Jurnal Pendidikan, Sosial dan Budaya Community Engagement and Emergence Journal (CEEJ) 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 Majapahit Journal of Islamic Finance dan Management Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah RESLAJ: Religion Education Social Laa Roiba Journal Majapahit Journal of Islamic Finance dan Management Multidisciplinary Indonesian Center Journal Bata Ilyas Educational Management Review 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 Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Other

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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.
THE INFLUENCE OF FINANCIAL LITERACY AND BUSINESS CAPITAL ON THE SUSTAINABILITY OF WOMEN-OWNED MSMEs IN LIMBOTO SUBDISTRICT, GORONTALO REGENCY Mohamad Reyhan Permata; Muliyani Mahmud; Nurharyati Panigoro; Hendra Pratama Danial
Multidisciplinary Indonesian Center Journal (MICJO) Vol. 3 No. 2 (2026): Vol. 3 No. 2 Edisi April 2026
Publisher : PT. Jurnal Center Indonesia Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62567/micjo.v3i2.2389

Abstract

Micro, Small, and Medium Enterprises (MSMEs) play a vital role in the Indonesian economy, including those managed by women. However, the sustainability of MSMEs still faces various challenges, particularly regarding low financial literacy and limited business capital. These conditions can affect the ability of female entrepreneurs to manage and develop their businesses sustainably. This study aims to determine the influence of financial literacy and business capital on the sustainability of women-owned MSMEs in Limboto Subdistrict, Gorontalo Regency. The method used in this study is a quantitative method with primary data obtained from questionnaires using a Likert scale. The sample collection process used the proportionate stratified random sampling technique. The strata in this study consisted of 14 villages in Limboto Subdistrict, Gorontalo Regency, with a total sample of 175 respondents. The data analysis technique employed Structural Equation Modeling (SEM), operated using the AMOS 24 program. The results of the study indicate that financial literacy does not have a significant effect on business sustainability, while business capital has a positive and significant effect on business sustainability. Furthermore, financial literacy and business capital simultaneously have a positive and significant effect on business sustainability, explained by an R-square value of 94.6%, while the remaining 5.4% is contributed by other variables outside the research model.
Melirik Dinamika Investasi Cryptocurrency Dalam Perspektif Akuntansi Syariah Mawadha Afriza Said; Niswatin Niswatin, Nurharyati Panigoro
SEIKO : Journal of Management & Business Vol 8, No 2 (2025): July - December
Publisher : Program Pascasarjana STIE Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/sejaman.v8i2.8765

Abstract

Penelitian ini mengkaji dinamika investasi aset kripto (cryptocurrency) dari perspektif akuntansi syariah, dengan tujuan mengevaluasi kesesuaian mekanisme dan karakteristiknya terhadap prinsip-prinsip syariah serta peran akuntansi syariah dalam memastikan transparansi dan keadilan. Pendekatan kualitatif deskriptif dan normatif syar’i digunakan, dengan pengumpulan data melalui wawancara mendalam bersama investor, ahli fiqih, dan ahli akuntansi syariah, dilengkapi tinjauan literatur, analisis regulasi, dan dokumentasi. Temuan penelitian mengungkapkan bahwa cryptocurrency, seperti Bitcoin dan Ethereum, menawarkan potensi keuntungan signifikan namun diiringi risiko tinggi akibat volatilitas harga yang ekstrem, yang berpotensi melanggar prinsip syariah terkait larangan gharar (ketidakpastian berlebihan) dan maysir (spekulasi menyerupai perjudian). Teknologi blockchain yang mendasari cryptocurrency mendukung transparansi dan keamanan transaksi, tetapi adopsinya dalam kerangka syariah terkendala oleh minimnya regulasi spesifik dan pemahaman yang memadai di kalangan investor. Akuntansi syariah, dengan prinsip pertanggungjawaban, keadilan, dan kebenaran, berperan krusial dalam mencatat transaksi secara transparan dan memitigasi risiko ketidakpatuhan syariah. Namun, perbedaan persepsi responden mengenai kehalalan cryptocurrency menunjukkan perlunya edukasi syariah yang lebih intensif dan konsensus fatwa yang lebih jelas. Penelitian ini merekomendasikan pengembangan kerangka regulasi yang komprehensif, peningkatan literasi keuangan syariah, dan penelitian lanjutan untuk merumuskan standar akuntansi syariah yang relevan bagi aset digital. Implikasi penelitian ini signifikan bagi investor Muslim, regulator keuangan, dan akademisi dalam memajukan praktik investasi yang sesuai dengan nilai-nilai syariah di era keuangan digital. Kata Kunci: Cryptocurrency, Investasi, Akuntansi Syariah
The Effect of Financial Literacy and Financial Inclusion on Business Sustainability : (A Study of Women Running MSMEs Actors in Batudaa Sub-District) Rizqika Nur Annisa Padang; Muliyani Mahmud; Nurharyati Panigoro
Majapahit Journal of Islamic Finance and Management Vol. 6 No. 1 (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.v6i1.863

Abstract

This study aims to analyze financial literacy and financial inclusion on the sustainability of businesses among women MSME actors in Batudaa District. This research method uses a quantitative approach with primary data obtained thru a questionnaire with a 1-5 Likert Scale. The population in this study consists of women MSME actors in the Batudaa district. The sample collection process used purposive sampling with a sample size of 93 respondents in this study. Data analysis was conducted using the Statistical Product and Service Solution (SPSS) method. The research results show that financial literacy and inclusion affect business sustainability. These findings indicate that understanding and the ability to manage finances, as well as easy access to formal financial products and services, are important factors in maintaining and developing a business.
Determinan Akuntabilitas Dan Transparansi Pengelolaan Dana Desa Dengan Penerapan Siskeudes Annisiah Bito; Ayu Rakhma Wuryandini; Nurharyati Panigoro
Economics and Digital Business Review Vol. 5 No. 1 (2024)
Publisher : STIE Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/ecotal.v5i1.995

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh akuntabilitas dan transparansi melalui penerapan siskeudes. Teknik pengumpulan data menggunakan observasi dan penyebaran kuesioner kepada aparat desa. Populasi dalam penelitian ini berjumlah 94 dengan sampel sebanyak 72 aparat desa yang terdiri Sembilan desa yang tersebar di Kecamatan Kabila Bone Kabupaten Bone Bolango. Teknik pengambilan sampel menggunakan purposive sampling. Jenis penelitian kuantitatif dengan metode regresi linear berganda dan dengan pendekatan Moderated Regression Analysis (MRA). Hasil penelitian menunjukkan bahwa akuntabilitas berpengaruh positif terhadap pengelolaan dana desa, transparansi berpengaruh positif terhadap pengelolaan dana desa, akuntabilitas dan transparansi berpengaruh dan signifikan terhadap pengelolaan dana desa, interaksi antara siskeudes dan akuntabilitas terhadap pengelolaan dana desa tidak signifikan dan tidak mampu memoderasi termasuk dalam sifat homologizer moderator, interaksi antara siskeudes dan transparansi terhadap pengelolaan dana desa tidak signifikan dan tidak mampu memoderasi termasuk dalam sifat homologizer moderator.
Pengaruh Perubahan Anggaran Dan Kompetensi Aparatur Terhadap Efektivitas Penyerapan Anggaran Desa Di Kecamatan Batudaa Kabupaten Gorontalo Tahun 2024 Mohamad Ramdan I. Lamala; Harun Blongkod; Nurharyati Panigoro
Bata Ilyas Educational Management Review Vol. 6 No. 2 (2026): July - December
Publisher : Sekolah Tinggi Ilmu Ekonomi Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/biemr.v6i2.4097

Abstract

Penelitian ini dilatarbelakangi oleh fenomena rendahnya optimalisasi penyerapan APBDes di Kecamatan Batudaa yang belum mencapai target ideal nasional, serta adanya dinamika perubahan anggaran akibat bencana banjir luapan Danau Limboto. Tujuan penelitian adalah untuk menganalisis pengaruh perubahan anggaran dan kompetensi aparatur terhadap efektivitas penyerapan anggaran desa secara parsial maupun simultan. Metode penelitian menggunakan pendekatan kuantitatif dengan teknik Structural Equation Modelling (SEM) melalui perangkat lunak AMOS 24 terhadap 104 aparatur desa sebagai responden. Hasil penelitian menunjukkan bahwa secara parsial, perubahan anggaran berpengaruh positif signifikan dan kompetensi aparatur berpengaruh positif signifikan terhadap efektivitas penyerapan anggaran. Secara simultan, kedua variabel memberikan kontribusi sebesar 76,2% terhadap variabel dependen. Kesimpulannya, sinergi antara regulasi anggaran yang adaptif dan kapasitas sumber daya manusia yang mumpuni menjadi faktor penentu utama dalam keberhasilan tata kelola keuangan desa di wilayah penelitian.
Co-Authors Alamri, Sakinah Amir Lukum, Amir Andi Yusniar Mendo Annisiah Bito Avania Putri Zalni Ayu Rakhma Wuryandini Boby Rantow Payu Darise, Sindi Fitri Nurhayati M Harun Blongkod Hendra Pratama Danial Hiola, Yustina Kezia Rozalin Kasman Koyansow, Novianita Ladis Saleh Madjid, Suryadi Mattoasi Mattoasi Mawadha Afriza Said Miranda Bimbing Moh Adrifat Suila Mohamad Ramdan I. Lamala Mohamad Reyhan Permata Muliyani Mahmud Muliyani Mahmud Ni Luh Ketut Sri Widiani Nilawaty Yusuf Nita Y Adju Nur Syafira Aulia Fatihah Nursam, Isnawati Nursila Moha Pakaya, Lukman Putra Mahmud Rahayu Gonibala Rahmat Agrianto Mohamad Rahmawaty B. Ali Reza Putra Moohulalo Rio Monoarfa Rizki Karim Rizqika Nur Annisa Padang 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 Victorson Taruh Wartabone, Tirsa Anisa Wulandari Abdullah Wuryandini, Ayu Rakma Yuska Rahayu Djunaidi Yusuf Abdul Wahid Yusuf, Nur Cahyanto R. Zulkifli Bokiu