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The Impact of Financial Ratios on Stock Returns with Labor Education Costs as Moderator in IDX Banks Salwaa Ardhiah Mohamad; Muhammad Amir Arham; Frahmawati Bumulo; Syarwani Canon; NIswatin, NIswatin; Meyko Panigoro
International Journal of Economics, Business and Innovation Research Vol. 4 No. 01 (2025): International Journal of Economics, Business and Innovation Research( IJEBIR)
Publisher : Cita konsultindo

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

Abstract

This study aims to analyze the effect of financial performance ratios on stock returns by considering the role of labor education costs as a moderating variable in conventional banking companies listed on the Indonesia Stock Exchange (IDX) during the period 2009-2023. The financial performance ratios studied include Net Interest Margin (NIM), and Loan Deposit Ratio (LDR). The study used a quantitative approach with a moderated regression analysis method on panel data. The findings show that financial performance ratios significantly affect stock returns. In addition, labor education costs proved to be able to moderate the relationship between financial performance ratios and stock returns, indicating the importance of investing in human resource development to improve financial performance and investment attractiveness. This study provides theoretical implications on the development of microeconomic theory and practical recommendations for the management of banking companies and regulators that the cost of labor education is not only recognized as a company expense in the short term. However, the cost of labor education is able to increase operational efficiency which affects the profitability and securities of banking companies in the long term and is considered to be a strategic step for companies in facing future challenges.
Penguatan Edukasi Akuntansi bagi Pelaku Usaha Mikro di Desa Sipayo: Strengthening Accounting Education for Micro Enterprises in Sipayo Village Yusuf, Nilawaty; Niswatin, Niswatin; Hulopi, Titi Umi Kalsum
PengabdianMu: Jurnal Ilmiah Pengabdian kepada Masyarakat Vol. 9 No. 4 (2024): PengabdianMu: Jurnal Ilmiah Pengabdian kepada Masyarakat
Publisher : Institute for Research and Community Services Universitas Muhammadiyah Palangkaraya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33084/pengabdianmu.v9i4.7059

Abstract

Strengthening Accounting Education for Micro Enterprises in Sipayo village, realized through the KKN Thematic program, aims to increase MSME knowledge in calculating the Cost of Production and preparing simple financial reports. This activity was carried out because of the large number of MSMEs in Sipayo village who operate at the Sore market every day, and there was an expectation that the village head emphasized from the start for the community to be able to process their finances to become more structured. Community service activities consisting of pre-training, implementation, and evaluation stages provide results in the form of education on calculating the Cost of Production and recording simple financial reports, showing that most small business actors in Sipayo village rely more on memory accounting to carry out their business operations, so It is hoped that further community service activities will focus more on providing awareness and education that will convince the public to separate personal finance from their business.
Pengaruh Marketplace Maxim Terhadap Tingkat Penjualan Pada UMKM di Kota Gorontalo Hajiku, Faradila; Niswatin; Yusuf, Nilawaty
JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) Vol. 11 No. 1 (2025): Februari 2025
Publisher : Sekretariat Pusat Lembaga Komunitas Informasi Teknologi Aceh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35870/jemsi.v11i1.2594

Abstract

This study aims to analyze the effect of the use of the Maxim marketplace application on the level of sales of MSMEs in Gorontalo City. This study uses a quantitative method using the SmartPLS 4 application. The population of this study were culinary MSMEs in Gorontalo City, who collaborated with the Maxim marketplace and the sample of this study was 90 using the Slovin technique. In this study, the data collection techniques used were observation, interviews and questionnaires. The results of this study indicate that the Maxim Marketplace has an effect on the level of sales of culinary MSMEs in Gorontalo City. This is because the results of the hypothesis test on the Maxim Marketplace variable show that the significant value is smaller than the partial results which indicate that the Maxim Marketplace has an effect on the level of sales with positive results, so the hypothesis is accepted. These results show that the use of the Maxim Marketplace as a marketing tool provides many advantages and benefits for both business actors and consumers, namely saving more time and money, easier to control the business, and having a wider reach in business competition in the global market.
Tinjauan Bentuk Sistem Informasi Akuntansi Berbasis Komputer pada Bengkel CV. Karisma Motor Abdurrahman, Nur Sellawati; Niswatin, Niswatin; Mendo, Andi Yusniar
Jurnal Mahasiswa Akuntansi Vol 3 No 2 (2024): JAMAK: Jurnal Mahasiswa Akuntansi (September)
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/jamak.v3i2.256

Abstract

Penelitian ini bertujuan mendeskripsikan tinjauan bentuk sistem informasi akuntansi terkait pencatatan laporan keuangan yang dijalankan oleh bengkel CV. Karisma motor. Metode penelitian yang digunakan dalam penelitian adalah deskriptif dengan pendekatan kualitatif. Teknik pengumpulan data yang digunakan adalah wawancara mendalam, observasi, dan studi dokumentasi. Informan pada penelitian ini adalah pemilik perusahaan dan karyawan yang bekerja sebagai pencatatan laporan keuangan. Hasil penelitian ini menunjukkan bahwa pada bengkel CV. Karisma motor sudah menerapkan system informasi akuntansi berbasis komputer dengan menggunakan aplikasi ANPER DMS, aplikasi sistem informasi akuntansi dapat memberikan dampak positif karena membuat lebih sederhana dalam penyusunan laporan keuangan. Namun dalam menjalankan aplikasi tersebut belum sepenuhnya mengoptimalkan ketentuan yang ada. Diantaranya sumber daya manusia dan teknologi.
Analisis Keputusan GEN-Z dalam Penggunaan Pembayaran E-Money terhadap Perspektif Akuntansi Keperilakuan Ruyani, Fawza; Niswatin, Niswatin; Badu, Ronald S.
Jurnal Mahasiswa Akuntansi Vol 3 No 2 (2024): JAMAK: Jurnal Mahasiswa Akuntansi (September)
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/jamak.v3i2.257

Abstract

Penelitian bertujuan untuk menganalisis keputusann GEN-Z dalam penggunaan pembayaran E-money terhadap prespektif akuntansi keperilakuan. Penelitian ini menggunakan pendekatan deskriktif kualitatif. Penelitian deskriptif kualitatif bermaksud untuk menggambarkan dan merangkum berbagai kondisi, berbagai keadaan dan berbagai fenomena di Masyarakat deskripsi atau penjelasan dicapai melalui proses yang dilakukan secara berselang-seling. Penelitian ini dilakukan di lingkungan kampus tepatnya untuk ahasiswa Akuntansi Fakultas Ekonomi UNG. Populasi dalam penelitian ini adalah mahasiswa aktif jurusan Akuntansi Universitas Negeri Gorontalo dari tahun 2020-2024 jumlah sample yang di gunakan dalam penelitian ini adalah 55 sample dengan menggunakan teknik sampling acak sederhana. Hasil penelitian ini menunjukan bahwa Berdasarkan penelitian dan pembahasan yang dilakukan mengenai kepuasan gen-z dalam penggunaan pembayaran E-money dapat di simpulkan bahwa lebih dari 50% mahasiswa telah menggunakan pembayaran E-money dengan penggunaan yang berbeda-beda sesuai dengan penggunaannya. Serta sebanyak 94,5% merasa puas dengan penggunaan pembayaran E-money dan merasa terbantu dengan adanya pembayaran elektronik ini segala bentuk transaksi dapat dilakukan Dimana saja dan kapan saja.
Pengaruh Marketplace Maxim Terhadap Tingkat Penjualan Pada UMKM di Kota Gorontalo Hajiku, Faradila; Niswatin; Yusuf, Nilawaty
JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) Vol. 11 No. 1 (2025): Februari 2025
Publisher : Sekretariat Pusat Lembaga Komunitas Informasi Teknologi Aceh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35870/jemsi.v11i1.2594

Abstract

This study aims to analyze the effect of the use of the Maxim marketplace application on the level of sales of MSMEs in Gorontalo City. This study uses a quantitative method using the SmartPLS 4 application. The population of this study were culinary MSMEs in Gorontalo City, who collaborated with the Maxim marketplace and the sample of this study was 90 using the Slovin technique. In this study, the data collection techniques used were observation, interviews and questionnaires. The results of this study indicate that the Maxim Marketplace has an effect on the level of sales of culinary MSMEs in Gorontalo City. This is because the results of the hypothesis test on the Maxim Marketplace variable show that the significant value is smaller than the partial results which indicate that the Maxim Marketplace has an effect on the level of sales with positive results, so the hypothesis is accepted. These results show that the use of the Maxim Marketplace as a marketing tool provides many advantages and benefits for both business actors and consumers, namely saving more time and money, easier to control the business, and having a wider reach in business competition in the global market.
Pengaruh Pendapatan dan Pengetahuan Keuangan terhadap Pengelolaan Keuangan Rumah Tangga (Studi Kasus Pada Pelaku UMKM di Foodcourt Halal Syabilurrasyad Universitas Negeri Gorontalo) Ahmad, Hainun Putri Y.; Niswatin, Niswatin; Bokiu, Zulkifli
Jurnal Mahasiswa Akuntansi Vol 3 No 3 (2024): JAMAK: Jurnal Mahasiswa Akuntansi (Desember)
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/jamak.v3i3.263

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh pendapatan dan pengetahuan keuangan terhadap pengelolaan keuangan rumah tangga bagi pelaku UMKM di Food court halal Syabilurrasyad Universitas Negeri Gorontalo. Penelitian ini menggunakan metode kuantitatif dengan pendekatan deksriptif analisis dengan menggunakan sumber data primer yang diperoleh secara langsung dari observasi dan wawancara. Lokasi penelitian bertempat diFood court halal Syabilurrasyad Universitas Negeri Gorontalo. Hasil penelitian yang dilakukan oleh peneliti memperlihatkan bahwa secara parsial terdapat pengaruh pendapatan terhadap pengelolaankeuangan sedangkan pengetahuan keuangan tidak berpengaruh terhadap pengelolaan keuangan, sehingga perlunya dasar pengetahuan yang baik, sehingga bisa memisahkan pengelolaan keuangan rumah tangga dan usahanya, pendapatan yang diperoleh perlu dikontrol dengan sebaik mungkin agar semua pendapatan bias terus memenuhi kebutuhan rumah tangga.
The Influence of Intellectual Capital and Islamicity Performance Index on the Financial Performance of Indonesian Sharia Commercial Banks Tine, Nurul Alam F.; Niswatin, Niswatin; Badu, , Ronald S.
International Journal of Economics Studies Vol. 2 No. 3 (2025): International Journal of Economics Studies (In Press)
Publisher : Raudhah Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59613/9hyyeh61

Abstract

This study aims to analyze the influence of Intellectual Capital and the Islamicity Performance Index on the financial performance of Islamic Commercial Banks in Indonesia. Intellectual Capital, which includes human capital, structural capital, and relational capital, plays a crucial role in enhancing operational efficiency and bank competitiveness. Meanwhile, the Islamicity Performance Index, measured using the Zakat Performance Ratio (ZPR), represents the bank’s adherence to Islamic principles. This research employs a quantitative method using secondary data obtained from the financial reports of eight Islamic Commercial Banks registered with the Financial Services Authority (OJK) from 2019 to 2023. The analytical technique applied is multiple linear regression, with classical assumption tests to ensure the validity of the research model. The findings reveal that Intellectual Capital has a positive and significant impact on financial performance, as measured by Return on Assets (ROA). This indicates that effective intellectual capital management enhances bank profitability. Conversely, the Islamicity Performance Index does not significantly influence financial performance. Although essential for Islamic compliance, zakat payments made by banks do not directly increase profitability. However, when examined simultaneously, Intellectual Capital and the Islamicity Performance Index together influence financial performance, with a coefficient of determination (R²) of 65%. This study suggests that Islamic Commercial Banks in Indonesia should strengthen their Intellectual Capital management to enhance competitiveness and profitability while maintaining adherence to Islamic principles as a core value of Islamic banking.
Analisis Penerapan Cost Reduction Pada Usaha Wi-Fi Dewo Hotspot (Studi Kasus Limboto Barat) Busa, Sri Wulandari Putri; Niswatin, Niswatin; Badu, Ronald S.
SEIKO : Journal of Management & Business Vol 6, No 2 (2023): July - December
Publisher : Program Pascasarjana STIE Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/sejaman.v6i2.4246

Abstract

Penelitian ini bertujuan untuk mengetahui penerapan cost reduction pada Usaha Wi-Fi Dewo Hotspot dan melihat aktivitas yang bernilai tambah dan aktivitas yang tidak bernilai tambah. Data dalam penelitian ini berdasarkan metode kualitatif deskriptif. Sumber data diperoleh dari tahap observasi dan dokumentasi serta wawancara. Hasil penelitian menunjukkan bahwa Usaha Wi-Fi Dewo Hotspot sudah menerapkan cost reduction sebagai strategi untuk mengurangi biaya demi mempertahankan produktivitas usahanya dan juga agar usaha yang dijalankan akan berjangka panjang atau usaha tersebut bertahan secara berkelanjutan. Pada usaha Wi-Fi ini menerapkan cost reduction dengan menghindari adanya produk sisa, efisiensi biaya tenaga kerja, dan mengefisiensikan biaya overhead pabrik. Kata Kunci: Usaha Wi-Fi; Akuntansi Biaya; Cost Reduction
Blue Accounting Bagi Masyarakat Laut Torosiaje Yusuf, Nilawaty; Niswatin, Niswatin; Muhammad Fadli Mantali; Ardi Wiranata Moogangga
Jurnal Buana Akuntansi Vol 10 No 1 (2025): Jurnal Buana Akuntansi
Publisher : LPPM UBP

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36805/akuntansi.v10i1.8097

Abstract

This research aims to find out the implementation of Blue Accounting for the Torosiaje Sea community. To be able to answer the problem in the application of blue accounting in the Torosiaje marine community, the researcher uses a qualitative research method with a case study approach. The researcher uses stages based on accounting principles, namely identification, recognition, measurement, presentation and disclosure to measure the implementation of blue accounting. The data collection methods used are observation, interviews and documentation, and the informant chosen is the village government as the one who practices blue accounting. The results of the study found that the village government has implemented the practice of blue accounting with a budget for environmental management and a budget for improving the community's economy as well as a budget for social aspects as a goal for the sustainability of the marine ecosystem
Co-Authors A. Buato, Mardlia Abas, Helmiyanto Abdurahman, Tiara Abdurrahman, Nur Sellawati Adella Signal Putri Sholichah Afandi, Ikrar Agil Bahsoan Agung Prasetyo Amu Agus Suprijono Agus Suprijono Ahaya, Ratin Ahmad, Fikranto Ahmad, Hainun Putri Y. Ahmad, Siti Hadjar Satiya Dwi Aldiwanto Landali Aldiwanto Landali Ali Imron Ali Imron Ambo, Rizal Amelia Moki Amelia Moki Amir Lukum, Amir Amu, Agung Prasetyo Andi Yusniar Mendo Anggit Athoillah Hilmy Anindya, Salsa Anisa Larasati Panyilie Anwar, Fatur S. Anwar, Miftakhul Aprilia Umrah Daud Ardi Wiranata Moogangga ARDIANSYAH, ALEN Arsyad, Nur Fadilah Asnimawati Asnimawati, Asnimawati Ayu R Wuryandini Ayu Rakhma Ayu Rakhma Wuryandini Azzahra Talitha Noer Nanlohy Badu, , Ronald S. Bahsuan, Siti Aisyah Bakio, Nurul Maghfiroh Bantu, Amrin Andriansyah Beddu, Sissylia Elvariani Buata, Dita Aulia Buhungo, Suhardin Bumulo, Frahmawati Busa, Sri Wulandari Putri Cahyati, Cici Damayanti, Erika Selphie damayanti, feby feni Damity, Fatmawaty Dannis Indra Kuncoro Datau, Raflian Dewi Indrayani Hamim Dhimas Bagus Virgiawan Dilapanga, Yana Dini Restuningtyas Dinna Karolina Djoko Soelistya Durrotun Nafisah Dwi Febriyanti Eka Putra Erma Amalia Fadila Nurul Zalsabila Fadlillah, Muhammad Afif Fanny Syaifulloh Yusuf FARA DITA Farda Wulandari Fatmawaty Damity Fitri Azzahra Raharja Friska Talib Gani, Nadia Saputri Hajiku, Faradila Halid, Fityan Halid, Ni’Ma Nurbait Halid, Rahmawati Hapsawati Taan Hartono Hartono Harun, Fitra Haryanti, Novalia Suci Haya Mutmainah Qalbi Az-Zahra4 Helmiyanto Abas Hendri Prastiyono HERISPON HERISPON, HERISPON Hermawan, Alesandro Rahmatullah Hiola, Yustina Hudja, Revalina Ika Julianti Syahbudin Ikrar Afandi Imam Khoir Imelsya Afra Nabila Zahra Imran R Hambali Ismail, Susanty Istikomah Ivan Rahmat Santoso Jonathan, Bouyea Joshua, Wang Jumiati Jumiati Juniaty Ismail Karim, Fatmawati R Karim, Iftita Maryam Nur Kartika Fatmawati Pausther Karunia Rahman Katon Galih Setyawan Khozin, Nurwildan Tsalits Khumaidi Kolopita, Lisa Findi Rahayu Kusnul Khotimah Kusnul Khotimah La Ode Rasuli La Ode Rasuli La Ode Rasuli Labib Suzudi Larasati, Dian Ayu Latif, Muhamad Abdul Listiani, Intan Dwi Maharani Mahdalena Mahdalena Mahdalena Mahdalena Manurung, Kristiani Angelika Mardlia A. Buato Marzuqi, Muhammad Ilyas mattoasi mattoasi Mattoasi, Mattoasi Mauliddia, Arini Izzati Mevia, Nia Ayu Meyko Panigoro Moch. Zakki Mubarok Mohammad Faizun Surya Rafli Mokoginta, Aprianto Saputra Muh. Fachrul Ilmi Jibu Muhamad Abdul Latif Muhamad Rifki Botutihe Botutihe Uno Muhammad Amir Arham Muhammad Asrorun Ni’am Muhammad Fadli Mantali Muhammad Irfandi Aditya Muhammad Rohman Al Hasan Muliyani Mahmud Nadira S. Sidik Nashrun Jauhari, Nashrun NASUTION Nasution Nasution Nikmah, Evy Nazilatun Nilawaty Yusuf Nismawati Ali Nuansa Bayu Segara Nuansa Bayu Segara Nur Ainun Nisya Mohi Nur Fadilah Arsyad Nurhayati Panigoro Nurul Hasanah Olatapa, Mohamad Yuda Pakaya, Lukman Pausther, Kartika Fatmawati Polamolo, Nita Setiandini Prastiyono, Hendi Prastiyono, Hendri Pratama, Cindy Arinda Diah Raden Mohamad Herdian Bhakti Rahayu, Martutik Intan Rahayu Rahman, Alisyah Rahmatika, Resty Ramadhani, Nadia Salsabilah Rani Rahmadianti Rasuli, La Ode Rianti Daud Rily Pilomonu Ripansa, Meilan Riyadi Ronal S. Badu Ronald S. Badu Rosyida, Shela Zaimatur Roy Hasiru Ruyani, Fawza Sahmin Noholo Salma, Afin Naila Salwaa Ardhiah Mohamad Santoso, Ivan R. Sarmini Sarmini Septa Katmawanti, Septa Setiyanto, Tegar Setyasih, Iya Setyawan, Katon Galih Silvi Nur Afifah Siti Pratiwi Husain sofhian Stiawan, Agung Sugiantoro Sugiantoro Sugiantoro Sukma Perdana Prasetya Suraiya, Ratna Syahbudin, Ika Julianti Syarwani Canon Tahir, Rivaldi Talib, Friska Tanti Taha Maya Taseman, Taseman Taufiq Yunaz Wicaksono Thantawi, Tubagus Rifqy Tiara Puspita Sari Lihawa Tika Chandrika Lestary Tine, Nurul Alam F. Titi Umi Kalsum Hulopi Titi Umi Kalsum Hulopi Tri Handayani Amaliah Tuli, Hartati Tulie, Fatin Tri Juniarti untari, selvia dewi Usman Usman Usman Victorson Taruh Vini Maulida Putri Salsabila Wahyuni Maulidiniyah Wati, Eka Kurnia Wiji Lestari Suwanto Windika, Ivenna Salsa Wiwik Sri Utami Wiwin Koni zahrotun islamiyah Zakaria, Sri Nursintia Zulkifli Bokiu