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Niswatin
Universitas Negeri Gorontalo
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Sistem Kompensasi Bagi Driver atas Orderan Fiktif di Perusahaan Grab Gorontalo Latif, Muhamad Abdul; Niswatin, Niswatin; Badu, Ronald S.
Jurnal Mahasiswa Akuntansi Vol 1 No 3 (2022): JAMAK: Jurnal Mahasiswa Akuntansi
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.v1i3.40

Abstract

Penelitian ini dilatar belakang oleh permasalahan orderan fiktif yang menimpa para driver Grab di kota Gorontalo dan juga ingin mengetahui tentang sistem kompensasi pada kajian akuntansi manajemen yang berlaku bagi driver atas orderan fiktif. Tujuan dari peneliti ini adalah untuk mengetahui sistem kompensasi berlaku bagi driver atas orderan fiktif diperusahaan Grab Gorontalo. Penelitian ini menggunakan metode penelitian deksriptif kualitatif dengan judul analisis sistem kompensasi bagi driver atas orderan fiktif di perusahaan Grab Gorontalo. Subjek penelitian ini adalah pihak managemen PT. Grab Gorontalo dan juga para driver grab di area kota Gorontalo. Hasil dari peneliti ini yaitu menemukan adanya sistem kompensasi yang berlaku dalam hal orderan fiktif bagi driver grab. sistem kompensasi ini disebut dengan sistem Reimburse atau Reimbursement dengan sistem tertentu yang berlaku di grab. Dalam reimburse atau sistem kompensasi atas orderan fiktif menempuh beberapa cara yaitu dengan klaim pada aplikasi grab setelah mengikuti sistem yang berlaku di grab lalu dana kerugian atas orderan fiktif akan di kembalikan secara keseluruh kepada driver.
Pengaruh Pemahaman Investasi, Modal Minimal dan Persepsi Risiko terhadap Minat Investasi Mahasiswa di Pasar Modal (Studi Kasus pada Mahasiswa yang Terdaftar di Galeri Investasi Fakultas Ekonomi Universitas Negeri Gorontalo) Afandi, Ikrar; Niswatin, Niswatin; Noholo, Sahmin
Jurnal Mahasiswa Akuntansi Vol 1 No 4 (2023): JAMAK: Jurnal Mahasiswa Akuntansi
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.v1i4.53

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh pemahaman investasi, modal minimal dan persepsi risiko terhadap minat investasi mahasiswa baik secara parsial maupun simultan. Data yang digunakan adalah data primer yang diperoleh dengan menyebarkan kuesioner kepada mahasiswa aktif yang terdaftar di Galeri Bursa Efek Indonesia Universitas Negeri Gorontalo. Penarikan sampel dalam penelitian ini menggunakan rumus slovin sehingga jumlah sampel dalam penelitian ini berjumlah 67. Analisis data dalam penelitian ini menggunakan analisis Regresi Berganda. Hasil penelitian menunjukan 1) Pemahaman investasi berpengaruh terhadap minat investasi mahasiswa, 2) Modal minimal berpengaruh terhadap minat investasi mahasiswa, 3) Persepsi risiko tidak berpengaruh terhadap minat investasi mahasiswa, dan 4) Pemahaman investasi, modal minimal dan persepsi risiko secara simultan berpengaruh terhadap minat investasi mahasiswa.
Analisis Realisasi Pendapatan Asli Daerah dengan Menggunakan Rasio Efektivitas, Rasio Efisiensi dan Rasio Pertumbuhan di Badan Keuangan Kota Gorontalo Amu, Agung Prasetyo; Niswatin, Niswatin; Yusuf, Nilawaty
Jurnal Mahasiswa Akuntansi Vol 2 No 3 (2023): 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.v2i3.108

Abstract

Penelitian in bertujuan untuk mengetahui bagaimana Kinerja Keuangan Pemerintah Daerah yang dilihat dari Rasio Efektifitas, Rasio Efisiensi dan Rasio Pertumbuhan Pendapatan Asli Daerah Kota Gorontalo. Penelitian ini dilakukan di Badan Keuangan Kota Gorontalo. Penelitian ini menggunakan metode deskriptif, teknik pengumpulan data dilakukan dengan teknik dokumentasi. Hasil penelitian ini menunjukkan bahwa Rasio Efektifitas PAD Kota Gorontalo Tahun 2013-2018 sebesar 82% yang tergolong cukup efektif dan tahun 2019-2021 sebesar 100% yang tergolong efektif, Rasio efesiensi PAD Kota Gorontalo sebesar 99% tergolong kurang efisien dan Rasio Pertumbuhan PAD Kota Gorontalo pada tahun 2013-2018 sebesar 15%, tahun 2018-2021 sebesar 16% yang tergolong rendah.
Sadaqah Financial Management and Accounting Practices in a Community Niswatin; Nilawaty Yusuf; Ayu Rakhma Wuryandini; Amaliah, Tri Handayani
Atestasi : Jurnal Ilmiah Akuntansi Vol. 6 No. 1 (2023): March
Publisher : Pusat Penerbitan dan Publikasi Ilmiah, FEB, Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57178/atestasi.v6i1.593

Abstract

The present work delves into the financial management practice and accounting of sadaqah a association. It relied on an Islamic ethnomethodological approach. The research informants are the administrators and members of the association. The study found that the financial planning, collection, distribution and financial reporting of sadaqah was carried out simultaneously at night every 15th of the month of AD in different locations with a balance policy of less than two hundred and fifty thousand rupiah. Sadaqah collection is carried out in a closed booth and its distribution involves a minimum of two witnesses. study offers the need for the concept of social organizational financial accountability based on Islamic values. The research results also provide input for social organizations in the transparency of financial reporting.
Does the Actualization of Cultural Insights in the Accounting Curriculum Contribute to Students' Perceptions of Ethics? Amaliah, Tri Handayani; Pakaya, Lukman; Noholo, Sahmin; Niswatin, Niswatin; Yusuf, Nilawaty; Mattoasi, Mattoasi; Damity, Fatmawaty
Atestasi : Jurnal Ilmiah Akuntansi Vol. 7 No. 2 (2024): September
Publisher : Pusat Penerbitan dan Publikasi Ilmiah, FEB, Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57178/atestasi.v7i2.597

Abstract

This study examines the effect of culture-based accounting models on students' perceptions of ethics. This study used an experimental method using a post-test-only group design. Participants in this study were accounting students of Gorontalo State University in two classes of Business Ethics and Accountant Profession courses. The participants were classified into an experimental group (25 students) and a control group (16 students). This research proves that the integrated accounting learning model of cultural insights shapes students' perceptions of ethics. The results showed a significant difference between the perception of experimental group participants and control group participants. This is due to the different treatments given to the experimental group, which include cultural stimuli in the learning process of business ethics and the accountant profession, and not caused by differences between groups before the experiment. The results of this study also show that the influence of the integrated accounting learning process of cultural insights on students' perceptions of ethics is greater than the influence of differences between individuals on students' perceptions of ethics.
Penggunaan Sistem Pembayaran QRIS Sebagai Alat Transaksi non Tunai terhadap Perkembangan UMKM Binaan Bank Indonesia Provinsi Gorontalo Koni, Wiwin; Sofhian; Ismail, Juniaty; Niswatin; Halid, Rahmawati
Al-Ulum Vol. 24 No. 1 (2024): Al-Ulum
Publisher : Institut Agama Islam Negeri (IAIN) Sultan Amai Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30603/au.v24i1.4784

Abstract

This research aims to determine the impact of using the QRIS payment system as a non-cash transaction tool on the development of MSMEs assisted by Bank Indonesia in Gorontalo Province. This research method uses quantitative research methods, the sample taken was 101 MSME respondents who were MSMEs assisted by Bank Indonesia, the sampling technique used in this research was a saturated sampling technique.  The results of this research show that the QRIS payment system has an influence on the development of MSMEs under the guidance of Bank Indonesia Gorontalo, so consistency in the use of payments via QRIS is needed so that MSMEs understand banking technology more and make it easier for MSMEs to carry out payment transactions. The suggestions in this research are encourage Indonesian banks to further expand their MSME development so that more and more MSME players are aware of QRIS technology in banking
Pengaruh Produk Domestik Regional Bruto (PDRB) Inflasi dan Suku Bunga Terhadap Produk Deposito Berjangka Di Bank SULUTGO Tahun 2020-2022: (Studi pada Bank Sulutgo Tahun 2020-2022) Ahmad, Fikranto; Niswatin, Niswatin; Usman, Usman
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.v20i1.4716

Abstract

This research aims to determine the influence of gross regional domestic product (GRDP), inflation and interest rates on time deposit products at Sulutgo banks. The type of method used in this research is a quantitative method with data collection techniques using secondary data and library data. The number of samples in this research is 36 samples in 2020-2022. The tool used in this research uses multiple linear regression analysis. The results of this research show that gross regional domestic product (GRDP), inflation and interest rates have an influence on time deposit products. 4. Simultaneously gross regional domestic product (GRDP), inflation and interest rates have a very limited but very limited influence on the dependent variable with a determinant value of 15.6% while the remaining 84.4% is influenced by other variables not included in the regression model and The presence of Covid-19 caused the economy in Indonesia to decline greatly at that time.
Analisa Perancangan Sistem Informasi Keuangan Pegawai pada BASARNAS Gorontalo Anisa Larasati Panyilie; Niswatin; Ayu Rakhma Wuryandini
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 6 No. 6 (2024): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah (in Press)
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/alkharaj.v6i6.1540

Abstract

This research aims to analyze the design of the employee financial information system at BASARNAS Gorontalo and the financial reporting system mechanism that operates in accordance with Minister of Finance Regulation (PMK) No. 232/PMK.05/2022 of 2022 concerning Institutional Accounting and Financial Reporting Systems. This research uses a qualitative method with a descriptive approach using primary data sources obtained directly from the field, observations and interviews as well as documentation data. The research location is at BASARNAS Gorontalo JL. Pangeran Hidayat II, Pulubala, Kota Tengah. The results of the research conducted show that the Analysis of the Design of the Employee Financial Information System at BASARNAS Gorontalo has been carried out in accordance with the applicable Minister of Finance Regulations (PMK). And also the system that is running is in accordance with the established Financial Reporting Agency Standards. The Financial Information System Reporting Model has used the Input Sub system via the Tunkin2019 BASARNAS digital application as well as the BASARNAS Online Presence application and the Output Sub system via the SAKTI BASARNAS and DIGIT websites/links from both agencies and the Minister of Finance of Gorontalo City.
Analisis Perbandingan Kinerja Keuangan Bank di Indonesia Sebelum dan pada Saat Pandemi Covid-19: Studi Kasus pada Bank BUMN Periode 2018-2021 Fitri Azzahra Raharja; Niswatin; Ronal S. Badu
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 6 No. 6 (2024): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah (in Press)
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/alkharaj.v6i6.1609

Abstract

The quick of the Covid-19 virus across all countries, including Indonesia, has led banking in Indonesia to experience challenges in its development. In this case, Indonesia banks must maintain their financial performance as it could affect the bank health level. Financial performance analysis was used as a benchmark for assessing banking financial performance. This research aimed to analyze and examine differences in the financial performanceof State-Owned Banks (BUMN) before and during Covid-19 by using CAR, ROA, BOPO, and NPL ratios. The research employed a quantitative approach. The findings indicated a significant difference in the ROA, ratio, which meant that H2 was confirmed, and no sicnificant difference in the CAR, BOPO, and NPL ratio was found, meaning that H1, H3 and H4 in this researchweare rejected.
Studi Etnometodologi Tentang Penerapan Biaya Pernikahan Gorontalo dalam Adat Tolobalango dan Dutu Nur Ainun Nisya Mohi; Niswatin; Nilawaty Yusuf
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 6 No. 5 (2024): 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.v6i5.2166

Abstract

This research aims to determine the implementation of Gorontalo wedding costs in Tolobalango and Dutu customs. This research method uses qualitative research methods with an ethnomethodological study approach. Data collection methods were carried out by means of interviews, observation and documentation in the form of notes, photos and recordings. The research location is in Hulonthalangi District, Tenda Village, Gorontalo City. The research results show that there are accounting values ​​contained in Tolobalango and Dutu customs. This is proven by the existence of actions to minimize costs because in this research the two customs were carried out together. This indicates that costs are not just about generating profit or income, but also have important value when viewed from a cultural perspective. And it shows that there are expenses incurred in this wedding ceremony, including: 1) traditional costs, 2) operational costs. Customary fees consist of 1) Tonggu fees; 2) Dingo Fee; 3) Maharru fees; 4) Bungalow Fee. Operational costs consist of 1) Clothing Costs; 2)Makeup Fees; 3)Henna Cost; 4) Catering Costs; 5) Host Fee. The Tolobalango and Dutu traditional processions also contain family values, the value of love and the value of trust.
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 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