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All Journal JABE (Journal of Accounting and Business Education) Jurnal Mirai Management Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Journal of Economic, Bussines and Accounting (COSTING) SEIKO : Journal of Management & Business YUME : Journal of Management Jambura Science of Management Jambura Accounting Review Atma Jaya Accounting Reseach (AJAR) Diklat Review : Jurnal manajemen pendidikan dan pelatihan RESLAJ: RELIGION EDUCATION SOCIAL LAA ROIBA JOURNAL Tangible Journal Jurnal Sibermas (Sinergi Pemberdayaan Masyarakat) Jurnal Riset Akuntansi Tridinanti (Jurnal Ratri) JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) JAMBURA: JURNAL ILMIAH MANAJEMEN DAN BISNIS KNOWLEDGE: Jurnal Inovasi Hasil Penelitian dan Pengembangan Paradoks : Jurnal Ilmu Ekonomi Mopolayio : Jurnal Pengabdian Ekonomi Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah RESLAJ: Religion Education Social Laa Roiba Journal SUBSERVE: Community Service and Empowerment Journal Jurnal Mahasiswa Akuntansi Multidisciplinary Indonesian Center Journal International Journal of Economics and Management Research
Amir Lukum, Amir
Unknown Affiliation
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Astronomy Biochemistry, Genetics & Molecular Biology Chemistry Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Engineering Environmental Science Health Professions Immunology & microbiology Industrial & Manufacturing Engineering Mathematics Mechanical Engineering Medicine & Pharmacology Neuroscience Physics Public Health Social Sciences Other

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Analisis Perkembangan Kinerja Keuangan Perusahaan Pra Pandemi dan Saat Pandemi Covid-19 (Studi Kasus Perusahaan Transportasi Laut yang Terdaftar di BEI) Derek, Aliyah Quieta; Yusuf, Nilawaty; Lukum, Amir
Jurnal Mahasiswa Akuntansi Vol 1 No 2 (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.v1i2.32

Abstract

Tujuan dari penelitian ini adalah untuk menganalisis perkembangan kinerja keuangan perusahaan pra pandemi dan saat pandemi covid- 19 berdasarkan analisis rasio likuiditas, rasio aktivitas, rasio solvabilitas, dan rasio profitabilitas. Jenis metode yang digunakan dalam penelitian ini adalah deskriptif kuantitatif dengan teknik pengumpulan data menggunakan studi dokumentasi dan kepustakaan. Sampel yang digunakan 10 perusahaan. Sumber data yang digunakan dalam penelitian ini yakni data sekunder yang diperoleh dari website resmi Bursa Efek Indonesia. Hasil penelitian menunjukkan adanya peningkatan dan penurunan kinerja saat pra pandemi dan saat pandemi covid-19 pada perusahaan transportasi laut yang menjadi sampel dalam penelitian
Penentuan Harga Jual menggunakan Metode Cost Plus Pricing dengan Pendekatan Full Costing pada Keripik Pisuke Kota Gorotalo Tongkad, Sri Cicindra; Bokiu, Zulkifli; Lukum, Amir
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.v1i3.45

Abstract

Penelitian ini bertujuan untuk mengetahui bagaimana Penentuan Harga Jual Menggunakan Metode Cost Plus Pricing Dengan Pendekatan Full Costing Pada Keripik Pisuke Kota Gorontalo. Jenis penelitian yang digunakan dalam penelitian ini metode kuantitatif dengan pendekatan deskriptif. Data yang digunakan adalah data primer berupa wawancara dengan pemilik UMKM keripik pisuke. Hasil penelitian menunjukkan bahwa perhitungan harga pokok produksi menurut perusahaan lebih rendah dari pada metode full costing hal ini disebabkan karena perusahaan tidak memperhitungkan seluruh unsur biaya pengeluaran pada saat proses produksi sehingga memiliki selisih Rp451. Sedangkan penentuan harga jual menurut cost plus pricing lebih mahal dari pada penentuan perusahaan disebabkan karena cost plus pricing ditambahkan dengan keuntungan 20% dan 30% sedangkan perusahaan menetapkan harga jual berdasarkan taksiran yang dapat menyebabkan kerugian pada perusahaan.
Pemahaman Pelaku UKM Terhadap SAK EMKM : Survey Pada UKM Di Kota Gorontalo Sya’ban, Moh. Ichsanul; Lukum, Amir; Pakaya, Lukman
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.v1i4.54

Abstract

Tujuan dari penelitian ini adalah mengetahui sudah sejauh mana kesiapan para pelaku UMKM dalam hal penerapan SAK EMKM yang di berlakukan secara efektif sejak 1 januari 2018 yang lalu. Jenis metode yang digunakan dalam penelitian ini adalah metode kuantitatif dengan teknik pengumpulan data menggunakan survey kuesioner. Adapun jumlah responden dalam penelitian ini sebanyak 40 responden yang terdiri dari UKM yang ada di seluruh kota Gorontalo. Adapun teknik statistik yang digunakan dalam penelitian ini adalah persentase, analisis di lakukan dengan melihat sebaran kuesioner dari seluruh responden. Hasil sebaran kuesioner tersebut kemudian dipersentasekan dengan menggunakan tabel frekuensi (persentase). Berdasarkan hasil penelitian menunjukkan bahwa diketahui tingkat pemahaman pelaku UKM di Kota Gorontalo yang berjumlah 40 pelaku UKM yaitu terdapat 8 pelaku UKM yang berada pada kategori rendah dengan persentase 20%, hal ini memiliki arti bahwa 20% pelaku UKM memiliki tingkat pemahaman terhadap SAK EMKM dengan kategori rendah. Sedangkan sebanyak 32 pelaku UKM berada pada kategori sangat rendah dengan persentase 80%, hal ini memiliki arti bahwa 80% pelaku UKM memiliki tingkat pemahaman terhadap SAK EMKM dalam ketegori sangat rendah
Analisis Efektivitas dan Efisiensi Penerimaan Pajak Daerah dalam Upaya Meningkatkan Pendapatan Asli Daerah Kota Gorontalo Wahyu, Anggi; Mattoasi, Mattoasi; Lukum, Amir
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.v2i3.110

Abstract

Tujuan penelitian ini yaitu untuk mengetahui efektivitas dan efisiensi pajak daerah Kota Gorontalo dan melihat bagaimana upaya Pemerintah Kota Gorontalo dalam meningkatkan PAD-nya. Jenis metode penelitian yang digunakan dalam penelitian ini dalam kuantitatif deskriptif dengan Teknik pengumpulan data menggunakan wawancara. Adapun data yang diperoleh berupa dokumentasi LRA Badan Keuangan Kota Gorontalo. Berdasarkan Hasil Penelitian diungkapkan bahwa efektivitas pajak daerah mengalami fluktuasi pada tahun 2017-2019 dengan rasio 99,89%, 88,25%, 89,97% dan mendapatkan kriteria efektif dan cukup efektif, namun pada tahun 2020 mengalami penurunan yang disebabkan oleh pandemi Covid-19 dengan rasio 64,60% sehingga mendapatkan kriteria kurang efektif, namun kembali naik pada tahun 2021 dengan rasio 83,94% dan mendapatkan kriteria cukup efektif. Sama halnya dengan rasio efektivitas, rasio efisiensi juga mengalami fluktuasi denagn rasio berturut-turut 2,93%, 5,39%, 5,08%, 4,59% dan 2,34% namun rasionya masih berada di bawah 20% atau dalam kategori sangat efisien.
Improving the Local Economy Through Diversifying the Use of Mangrove Forests as Marine Resources Lukum, Amir; Mahdalena, Mahdalena; Bokiu, Zulkifli
Jambura Science of Management Vol 7, No 1 (2025): Jambura Science of Management - January 2025
Publisher : Universitas Negeri Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37479/jsm.v7i1.30392

Abstract

Purpose: This research aims to 1) Analysis of the economic infrastructure around the mangrove forest on the local economy; 2) Identify potential and opportunities for diversification of mangrove forest use; 3) Development of optimal action plans including production, marketing, and sustainability strategy planning. The research was conducted in East Pentadu and West Pentadu Villages, Boalemo Regency, which is one of the mangrove forest locations in Boalemo Regency, Gorontalo Province.Design/Methodology/Approach: The research uses qualitative methods to analyze economic improvement through diversification of mangrove forest use. Data collection and data analysis techniques are carried out through observation and documentation with stages of data reduction, data presentation, and conclusion.Findings: The research results showed that the development of tourist attractions in East Pentadu Village by utilizing the mangrove forest area began in 2017 and West Pentadu in 2022 offers great potential for local economic development. With the background of the beach location in East Pentadu Village which used to be a place for mooring fishing boats and the beach in West Pentadu Village which was not used, these two locations have been transformed into attractive destinations for visitors, both from inside and outside Boalemo Regency. Regarding the use of mangroves in overcoming the problem of managing tourist attractions, several steps need to be taken by the village government and community including forming working groups and dialogue between elements of society.
The Influence of Financial Inclusion and the Ability to Pre-pare Financial Reports on the Financial Performance of Micro Businesses in the Culinary Sector in South Kota District Nurfadila Nurfadila; Harun Blongkod; Amir lukum
International Journal of Economics and Management Research Vol. 4 No. 2 (2025): August: International Journal of Economics and Management Research
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/ijemr.v4i2.400

Abstract

This study aims to analyze the influence of financial inclusion and the ability to prepare financial reports on the financial performance of micro-enterprises in the culinary sector in South Kota District. This study uses a quantitative method. Data were collected through a questionnaire. Those selected as research samples based on purposive sampling techniques as a specific form of non-probability sampling were 125 respondents from micro-enterprises in South Kota. The data analysis technique in this study used Structural Equation Modeling (SEM) or a structural equation model operated through the Amos 24 program. The results of the study showed that financial inclusion has a positive influence on financial performance. On the other hand, the ability to prepare financial reports has no influence on financial performance. However, simultaneously these two independent variables contribute significantly to financial performance.
ANALISIS PENGUNGKAPAN BIAYA LINGKUNGAN PADA PERUMDAM MUARA TIRTA KOTA GORONTALO Rosmiati, Rosmiati; Mahdalena, Mahdalena; Lukum, Amir
KNOWLEDGE: Jurnal Inovasi Hasil Penelitian dan Pengembangan Vol. 5 No. 2 (2025)
Publisher : Pusat Pengembangan Pendidikan dan Penelitian Indonesia (P4I)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51878/knowledge.v5i2.5833

Abstract

This study aims to analyze the disclosure of environmental costs at PERUMDAM Muara Tirta, Gorontalo City. The background of this research is the low transparency and accountability regarding environmental costs, which have not been disclosed in a structured manner. This study uses a qualitative descriptive method with data collection techniques through observation, interviews, and documentation. The results show that PERUMDAM Muara Tirta has not implemented a structured environmental accounting system. Costs related to the environment, such as source water maintenance, waste management, and chemical usage, are still combined within operational expenses without specific classification as environmental costs. Furthermore, the company does not have a dedicated report on waste management and lacks adequate wastewater treatment installation (IPAL). The main obstacles faced are the absence of clear regulations or environmental accounting standards and the limited human resources knowledgeable in environmental accounting. This study recommends the development of an environmental accounting system and the preparation of separate environmental cost reports to improve the company’s transparency and accountability regarding environmental impacts, as well as to provide more accurate information to stakeholders. ABSTRAK Penelitian ini bertujuan untuk menganalisis pengungkapan biaya lingkungan pada PERUMDAM Muara Tirta Kota Gorontalo. Latar belakang penelitian ini adalah rendahnya transparansi dan akuntabilitas terhadap biaya lingkungan yang belum diungkapkan secara terstruktur. Penelitian ini menggunakan metode deskriptif kualitatif dengan teknik pengumpulan data melalui observasi, wawancara, dan dokumentasi. Hasil penelitian menunjukkan bahwa PERUMDAM Muara Tirta belum menerapkan sistem akuntansi lingkungan secara terstruktur. Biaya-biaya yang berkaitan dengan lingkungan, seperti pemeliharaan sumber air, pengelolaan limbah, dan penggunaan bahan kimia, masih digabungkan dalam beban operasional tanpa klasifikasi khusus sebagai biaya lingkungan. Selain itu, perusahaan belum memiliki laporan khusus mengenai pengelolaan limbah dan belum dilengkapi dengan instalasi pengolahan air limbah (IPAL) yang memadai. Hambatan utama yang dihadapi adalah belum adanya regulasi atau standar akuntansi lingkungan yang jelas serta keterbatasan sumber daya manusia yang memahami akuntansi lingkungan. Penelitian ini merekomendasikan perlunya pengembangan sistem akuntansi lingkungan dan penyusunan laporan biaya lingkungan secara terpisah agar transparansi dan akuntabilitas perusahaan terhadap dampak lingkungan dapat ditingkatkan, serta memberikan informasi yang lebih akurat kepada para pemangku kepentingan.
Analisis Perbedaan Kinerja Keuangan Sebelum dan Sesudah Go Publik pada PT. Samator Indo Gas di Bursa Efek Indonesia Tiara Nurbayiti Ibrahim; Gaffar; Amir Lukum
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.v6i6.1656

Abstract

This research aims to analyze and test differences in financial performance at PT. Samator Indo Gas before and after going public using CR, DER, ROI and TATO ratios. This study uses a quantitative approach. The population is the financial reports at PT. Samator Indo Gas. The sampling applies purposive sampling. The samples are financial reports 5 years before going public and 5 years after going public. The data analysis research is by testing ratio analysis, normality test, difference test (T test). The results show a significant difference in financial performance at PT. Samator Indo Gas before and after going public seen from the DER ratio. And there is no significant difference in financial performance at PT. Samator Indo Gas before and after going public as seen from the CR, ROI and TATO ratios.
Pengaruh Kompetensi Sumber Daya Manusia Terhadap Kualitas Laporan Keuangan di Badan Keuangan Pemerintah Daerah Provinsi Gorontalo Rizki Karim; Amir Lukum; Nurharyati Panigoro
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 6 No. 10 (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.v6i10.3015

Abstract

The financial statements of regional governments play a crucial role in creating accountability for local governments. Therefore, high-quality regional financial statements are needed as they can serve as a reference for policy-making and have a high level of quality for their users. This research aims to determine the influence of human resource competence on the quality of financial statements. This research employs descriptive quantitative. The sampling technique employed is purposive sampling. This research uses primary data collected by distributing questionnaires to 40 respondents involved in statement management. The data analysis technique used is simple linear regression analysis. The results indicate that human resource competence has a positive and significant influence on the quality of financial statements at the Regional Financial Agency of Gorontalo Province.
PENDAMPINGAN AKUNTANSI DASAR UNTUK PENGUATAN TATA KELOLA KOPERASI MERAH PUTIH DI DESA BULOTALANGI KECAMATAN BULANGO TIMUR KABUPATEN BONE BOLANGO Lukum, Amir; Mahdalena, Mahdalena; Bokiu, Zulkifli
Diklat Review : Jurnal manajemen pendidikan dan pelatihan Vol. 9 No. 3 (2025): JURNAL DIKLAT REVIEW
Publisher : Komunitas Manajemen Kompetitif

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35446/diklatreview.v9i3.2454

Abstract

Cooperatives play a strategic role as drivers of the village economy, but they still face many challenges in financial governance. This community service program aims to provide basic accounting guidance to the management of the Merah Putih Cooperative in Bulotalangi Village, East Bulango District, Bone Bolango Regency, to strengthen governance from its inception. The implementation method included initial observation, training and workshops, transaction recording practice, and evaluation through pre- and post-tests. The program was attended by 12 participants, consisting of cooperative management, village officials, and community members. The evaluation results showed a significant increase in understanding of basic accounting, with an average pre-test score of 4.2 increasing to 8.1 in the post-test. Furthermore, this activity also raised awareness of the importance of accountability and transparency in financial reporting as the foundation for cooperative sustainability. Overall, this mentoring program was able to improve financial literacy while strengthening professional and sustainable cooperative governance. Keywords: Mentoring, Basic Accounting, Cooperative, Governance, Bulotalangi Village
Co-Authors A. Buato, Mardlia A. Rabiyatul Adawiah Adelin Ishak Aldi D. Komendangi Aliyah Quieta Derek Amanda Luawo Ammara, Yasmin Ardelia Anggi Wahyu Aprilia Hidayati Aslan J. Nuke Astiya J. Ntuiyo Aswindawaty A. Mahmud Ayu Rakhma Wuryandini Cinta Claudya Hasan Darise, Sindi Derek, Aliyah Quieta Fahrezi Kango Fairanti Podu Flora Putri Latif Friska Jesika Hasan Gaffar, Gaffar Gracia Pretty Benufinit Harun Blongkod Haryati Hulopi Hendra Pratama Danial Ida Ayu Putu Sri Widnyani Ishak, Adelin Jantu, Syeila Salsabillah Syabania Raymond Kartin Usman Keisha Nadhira Hamid Kristi Mailensun Kristof Darmawan Gaho Lihawa, Nur Indah Pratiwi Mahdalena Mahdalena Mahdalena Mahdalena Mahdalena Mahdalena Makalalag, Nabila Mardlia A. Buato mattoasi mattoasi Mattoasi, Mattoasi Moh. Ichsanul Sya’ban Monika Agustina Firnando Monoarfa, Amelia Ramadhani Muh. Sabrijal Muhammad Amir Arham Muliyani Mahmud Mutia Maulita Anggraeni Muzdalifah Muzdalifah Nabila Hajiku Nanda Apriyani Aday Nazliya Rabbi A. Sugiarto Nazwa Aulia Monoarfa Ni Nyoman Selviani Ni Wayan Sintyawati Nilawaty Yusuf Nissha Dwi Aulia Ramadhani Ahmad Niswatin Normawati Paulu Nur Ayida Nur Hafisah Budi Nurfadila Nurfadila Nurharyati Panigoro Nurmala Safii Pahrin, Mohammad Reza Pakaya, Lukman Pautina, Awanda Rhodiya Polapa, Marsyandah Irwan Rahmat Djibu Rayssa Maharani Entengo Revalina Elizabeth Hulukati Rianti Rianti Rio Monoarfa Riskawati Riskawati, Riskawati Riyantika A. Poriyama Rizki Karim Rosmiati Rosmiati Sahmin Noholo Sello Dahono Siti Pratiwi Husain Siti Pratiwi Husain Siti Rahma Sri Cicindra Tongkad Suci Indah Rahmadani Bobihu Sutriyanti Kau Sya’ban, Moh. Ichsanul Tiara Nurbayiti Ibrahim Tongkad, Sri Cicindra Tri Amaliah Tri Handayani Amaliah Tuli, Hartati Vera Widyawati Victorson Taruh Wahyu, Anggi Windi Sehebeli Yahya, Fatimah Zohra Zulkifli Bokiu