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All Journal YUME : Journal of Management Jambura Accounting Review Jurnal Pembelajaran Pemberdayaan Masyarakat (JP2M) Idealis : Indonesia Journal Information System Economics and Digital Business Review Dikmas: Jurnal Pendidikan Masyarakat dan Pengabdian Majapahit Journal of Islamic Finance dan Management Jurnal Mahasiswa Akuntansi Multidisciplinary Indonesian Center Journal Indonesian Journal of Islamic Psychology Jurnal Manajemen, Bisnis dan Kewirausahaan
Mentari Rizki Sawitri Pilomonu
Universitas Negeri Gorontalo
Religion Humanities Computer Science & IT Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Health Professions Social Sciences Other

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Pengembangan Ekonomi Kreatif Produk Industri Rumah Tangga Dan UMKM di Desa Pelehu Kecamatan Bilato Kabupaten Gorontalo Saleh, Sri Endang; Djakaria, Ismail; Pilomonu, Mentari Rizki Sawitri
Dikmas: Jurnal Pendidikan Masyarakat dan Pengabdian Vol 3, No 4 (2023): December
Publisher : Magister Pendidikan Nonformal Pascasarjana Universitas Negeri Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37905/dikmas.3.4.835-842.2023

Abstract

Business activities are mostly dominated by the community through the frame of Creative Economy and Micro, Small, and Menengan Enterprises. The choice of this frame is because the concept is simple and affordable, especially for the lower middle class. Home industry products in the framework of MSMEs play a major role in economic growth and employment. Problems for the creative economy and MSMEs include a lack of knowledge about the establishment of MSMEs, no permits, no branding, and the most important problem is digital marketing strategies. This is also found in Pelehu Village, Bilato District, with small household industries (MSMEs) starting to be developed but not yet using a digital business system, the appearance side of both Labeling, Packaging, and marketing is still relatively traditional and does not have a business license. To improve the economic self-sufficiency of business actors in Pelehu Village, Bilato District, Gorontalo Regency, the Thematic KKN implementation team by involving lecturers and students conducted socialization and training for MSME actors, housewives, and MSME observers. The main objectives of this Thematic KKN program are to assist MSMEs related to business licensing to obtain a Business Identification Number (BIN) to be legally legal; foster business actors to design MSME products and digital marketing systems; and involve students in guiding and motivating MSME actors. With the hope that it can independently encourage the economy in the Pelehu village area, Bilato District, Gorontalo Regency.
Pengaruh Kebijakan Tarif Air dan Penyertaan Modal Terhadap Kinerja Keuangan Perusahaan Umum Daerah Air Minum di Wilayah Sulawesi Matolodula, Febri; Mahdalena, Mahdalena; Pilomonu, Mentari Rizki Sawitri
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: 10.37905/jar.v6i2.246

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh kebijakan tarif air dan penyertaan modal terhadap kinerja keuangan Perusahaan Umum Daerah Air Minum (PDAM) di wilayah Sulawesi. Perusahaan daerah ini memiliki peran yang sangat penting dalam penyediaan air bersih kepada masyarakat, namun sering menghadapi tantangan dalam mencapai keberlanjutan finansial yang optimal. Penetapan tarif air yang tidak tepat serta ketergantungan pada penyertaan modal dari pemerintah daerah menjadi faktor utama yang mempengaruhi kinerja keuangan PDAM. Metode penelitian ini menggunakan pendekatan kuantitatif dengan desain penelitian eksplanatori. Data yang digunakan dalam penelitian ini berupa data sekunder, yang diperoleh dari laporan keuangan PDAM di wilayah Sulawesi selama periode 2021–2023. Analisis data dilakukan dengan menggunakan regresi linier berganda, dengan menguji pengaruh kebijakan tarif air (X1) dan penyertaan modal (X2) terhadap kinerja keuangan (Y) yang diukur dengan menggunakan indikator Return on Equity (ROE). Hasil penelitian menunjukkan bahwa kebijakan tarif air berpengaruh negatif dan signifikan terhadap kinerja keuangan PDAM. Hal ini mengindikasikan bahwa tarif yang terlalu tinggi justru dapat menurunkan konsumsi air oleh pelanggan, yang pada gilirannya mempengaruhi pendapatan dan kinerja keuangan PDAM. Sementara itu, penyertaan modal dari pemerintah daerah berpengaruh positif dan signifikan terhadap kinerja keuangan PDAM, menunjukkan bahwa dukungan modal yang tepat dapat meningkatkan kapasitas operasional dan stabilitas keuangan perusahaan. Secara simultan, kebijakan tarif air dan penyertaan modal memiliki pengaruh signifikan terhadap kinerja keuangan PDAM di wilayah Sulawesi.
Pengaruh Value Added of Capital Employed, Value Added Human Capital dan Structural Capital Value Added terhadap Nilai Perusahaan F&B Mentari Rizki Sawitri Pilomonu; Syamsul B. Biki; Mohammad Dimas Suronoto; Iklima Abdul Halid; Wayan Eka Ayu Noviantari
Jurnal Manajemen, Bisnis dan Kewirausahaan Vol. 5 No. 3 (2025): Desember : Jurnal Manajemen, Bisnis dan Kewirausahaan
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jumbiku.v5i3.6105

Abstract

This study examines the influence of Value Added of Capital Employed (VACE), Value Added Human Capital (VAHC), and Structural Capital Value Added (SCVA) on firm value in Indonesia’s Food and Beverage (F&B) sector from 2022 to 2024. The research is driven by the growing significance of intellectual capital in boosting competitiveness and firm value, particularly in the rapidly transforming and digitalized F&B industry. A quantitative methodology was adopted, utilizing secondary data from the financial statements of F&B companies selected through purposive sampling. The data were analyzed using multiple linear regression, supplemented with classical assumption tests to validate the model. Key findings indicate that, collectively, the three independent variables significantly impact firm value. However, only SCVA demonstrates a positive and significant partial effect. The coefficient of determination (R²) of 26.1% suggests that the model accounts for a portion of the variation in firm value, leaving 73.9% attributable to external factors beyond the model’s scope. These results underscore the strategic importance of enhancing structural capital—through advancements in systems, technology, and organizational processes—as a means to elevate firm value in the F&B industry.
The Effect of Intellectual Capital and Sustainability Report Disclosure on Firm Value : (Study on the Food and Beverage Sector for the Period 2022-2024) Halid, Iklima Abdul; Yusuf, Nilawaty; Pilomonu, Mentari Rizki Sawitri
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.v6i1.836

Abstract

This study aims to examine the effects of intellectual capital and sustainability report disclosure on firm value among food and beverage subsector companies listed on the Indonesia Stock Exchange during the 2022-2024 period. Employing a quantitative appoarch, the study uses secondary data collected from corporate finansial statements and sustainability reports. The data analysis technique is panel data regression. The sample consists of 30 food and beverage sub-sector companies for the 2022-2024 period, seceted using a purposive sampling method based on spesific criteria to ensure data relevance and representativeness. The results indicate that: (1) intellectual capital, measured using the Value Added Intellectual Capital (VAIC), has no significant effect on firm value; (2) sustainability report disclosure, measured using the Sustainability Report Disclosure Index (SRDI), also has no significant effect on firm value; and (3) simultaneously intellectual capital and sustainability report disclosure do not aaffect firm value. The coefficient of determination (R2) is 2,54%, indicating the model has low explanatory power for variations in firm value, while the remaining 97,46% is explained by variables outside the model.
Generation Z Job Preferences in the MSME Sector: An Analysis of Herzberg's Hygiene-Motivator Factors with Compensation as a Mediating Variable in Gorontalo Province Biki, Syamsul B.; Mendo, Andi Yusniar; Pilomonu, Mentari Rizki Sawitri; Suronoto, Mohammad Dimas
IJIP : Indonesian Journal of Islamic Psychology Vol. 8 No. 1 (2026)
Publisher : Da'wa Faculty of Islamic State University Salatiga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18326/ijip.v8i1.6536

Abstract

This study aims to analyze the factors influencing young job seekers' preferences in the MSME sector of Gorontalo Province, specifically examining the role of work environment, work flexibility, and compensation. A quantitative approach with a descriptive-correlational design was employed, involving 189 Generation Z respondents aged 18-28 years who reside in Gorontalo Province and have intentions or are currently seeking employment in the MSME sector. Data were analyzed using Structural Equation Modeling-Partial Least Squares (SEM-PLS). The results reveal that work environment and compensation significantly influence job seeker preferences, while work flexibility does not have a direct significant effect. However, work flexibility influences job preferences indirectly through compensation as a mediating variable. Of the seven hypotheses tested, six were accepted, and one was rejected. The study concludes that compensation and work environment are primary factors attracting Gen Z to the MSME sector, whereas flexibility offerings require adequate compensation to be effective. These findings reinforce Herzberg's Two-Factor Theory and provide practical implications for MSME stakeholders in developing strategies to attract young talent.
THE INFLUENCE OF WEBSITE-BASED SUSTAINABILITY REPORTING AND CAPITAL STRUCTURE ON FIRM VALUE (Study of IDX ESG Leaders) Mohune, Sesylia; Mahmud, Muliyani; Pilomonu, Mentari Rizki Sawitri
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.v3i1.2049

Abstract

The phenomenon of increasing attention toward environmental and sustainability issues has driven companies to improve information transparency, moving beyond mere financial reports to include non-financial disclosures. One form of this transparency is realized through website-based sustainability reporting, which allows companies to convey sustainability information more openly and accessibly to stakeholders. On the other hand, capital structure decisions remain a fundamental factor that can potentially influence market perceptions of firm value, as they relate to the balance between internal and external funding in supporting operational continuity and growth strategies. This study aims to determine the influence of website-based sustainability reporting and capital structure on firm value through multiple linear regression analysis. Using a quantitative approach and secondary data obtained from annual reports and official company websites, the study focuses on issuers consistently listed in the IDX ESG Leaders index during the 2023–2024 period. The sample selection utilized purposive sampling, resulting in 20 companies with a total of 40 data observations. Firm value was measured using the Tobin’s Q ratio, the level of sustainability reporting disclosure was proxied through the Sustainability Report Disclosure Index (SRDI) based on GRI 2021 standards, and capital structure was measured by the Debt to Equity Ratio (DER). The partial results of the study show that website-based sustainability reporting has a positive coefficient but no significant effect on firm value. Similarly, capital structure shows a positive direction but is not statistically significant. Furthermore, the two variables simultaneously have no significant effect on the firm value of IDX ESG Leaders issuers. These findings indicate that although website-based sustainability disclosure and capital structure tend to have a direct relationship with firm value, the influence is not yet strong enough to significantly affect market valuation within a group of issuers that already meet sustainability criteria. Consequently, the firm value of IDX ESG Leaders issuers is not solely determined by the level of website-based sustainability disclosure or the company's capital structure.
Co-Authors Abas, Chandra Andi Yusniar Mendo Ayu Rakhma Wuryandini Badu, Ronal Soemitro Biki, Syamsul Biki, Syamsul B Biki, Syamsul B. Halid, Iklima Abdul Hardianti, Sry Harun Blongkod Hulopi, Nurferadela Iklima Abdul Halid Ismail Djakaria Juana, Andi Kadir, Adwiyah Mahdalena Mahdalena Mahmud, Mulyani Manopo, Tria Dewi Fadhilah Matolodula, Febri Mohammad Dimas Suronoto Mohune, Sesylia Muhammad Amir Arham Muliyani Mahmud Nilawaty Yusuf Oluwa, Shevina Noviati Pakaya, Lukman Saleh, Ellen Sri Endang Saleh Suronoto, Mohammad Dimas Syamsul B. Biki Taib, Nursada Wayan Eka Ayu Noviantari