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All Journal AKUNTABILITAS JURNAL AKUNTANSI DAN AUDITING Jurnal Akuntansi Multiparadigma Jurnal Mirai Management SEIKO : Journal of Management & Business Jambura Accounting Review Jurnal Riset Terapan Akuntansi Tangible Journal Economics and Digital Business Review Journal of Applied Business, Taxation and Economics Reseach Wiga : Jurnal Penelitian Ilmu Ekonomi JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) JAMBURA: JURNAL ILMIAH MANAJEMEN DAN BISNIS Economic Reviews Journal Journal of International Conference Proceedings JAKBS Journal of Islamic Digital Economics and Management Mopolayio : Jurnal Pengabdian Ekonomi VISA: Journal of Vision and Ideas Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Jurnal Mahasiswa Akuntansi International Journal of Economics Studies Multidisciplinary Indonesian Center Journal Journal of Ekonomics, Finance, and Management Studies
Tuli, Hartati
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Religion Agriculture, Biological Sciences & Forestry Humanities Civil Engineering, Building, Construction & Architecture Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Electrical & Electronics Engineering Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Neuroscience Public Health Social Sciences Other

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PERILAKU PENGUSAHA MIKRO BETAWI PERANTAUAN TERHADAP COST REDUCTION Niswatin Niswatin; Sahmin Noholo; Hartati Tuli; Ayu R Wuryandini
Jurnal Akuntansi Multiparadigma Vol 8, No 3 (2017): Jurnal Akuntansi Multiparadigma
Publisher : Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (560.742 KB) | DOI: 10.18202/jamal.2017.12.7064

Abstract

Abstrak: Perilaku Pengusaha Mikro Betawi Perantauan terhadap Cost Reduction. Penelitian ini mencoba mengungkap makna cost reduction dalam perspektif pengusaha mikro Betawi perantauan. Fenomenologi digunakan sebagai metode dalam penelitian ini. Penelitian ini menemukan bahwa pengusaha mikro Betawi perantauan memaknai cost reduction sebagai cara menghemat biaya untuk menghasilkan produk. Mereka berupaya menjaga keberlangsungan usaha dengan mempertimbangkan aspek pelanggan. Selain itu, eksistensi usaha juga dilakukan dengan menjunjung tinggi nilai kebudayaan Betawi, Gorontalo, dan agama Islam. Hal ini ditemukan ketika mereka meyakini bahwa tidak semua konten pengeluaran dapat diartikan sebagai biaya yang harus dihindarkan atau dilakukan efisiensi. Abstract: The behavior of the Overseas Betawi Micro Entrepreneur to Cost Reduction. This research tried to reveal the meaning of cost reduction in the perspective of Betawi overseas micro entrepreneurs. Phenomenology was used as a method in this study. This research found that Betawi micro entrepreneurs perceive cost reduction as a cost-saving way to produce the product. They strive to maintain business continuity by considering the customer aspect. In addition, the existence of business is also done by upholding the value of Betawi culture, Gorontalo, and Islam religion. This has been found when they believe that not all expenditure content can be interpreted as cost-avoided or efficiency.
Analisis Pendapatan Petani Jagung yang Ditinjau dari Modal dan Harga Jual: Studi pada Petani Jagung di Desa Tudi Kecamatan Monano Fitriana Atima; Hartati Tuli; Ronal S.Badu
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 5 No. 7 (2024): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v5i7.2227

Abstract

In Indonesia, corn is a food ingredient that can contribute to the development of the agricultural sector. Development of the agricultural sector is synonymous with efforts to increase community income and welfare. There are various factors that can influence farming income such as capital, selling price, production, land area, and labor. The aim of this research is to determine the income of corn farmers in terms of capital and selling price. This research uses a descriptive qualitative method using primary data obtained through observation, interviews and documentation. The results of this research show that the average level of income of farmers in terms of selling prices produces income for one harvest which is quite high because the average selling price received during the last harvest by farmers was IDR 4,800/kg. This is also a high selling price. will produce a large income, while the farmer's income level in terms of capital to produce one harvest is quite low due to the varying differences in capital expenditure. This can occur because the purchase price of tools, materials and wage costs incurred by each informant is different, this causes large the small amount of capital spent will affect the level of income generated.
FINANCIAL PERFORMANCE ANALYSIS OF THE EMPLOYEE COOPERATIVE OF THE REPUBLIC OF INDONESIA (KPRI) HARAPAN 2018-2022 Dinda Fadhila Rahim; Sahmin Noholo; Hartati Tuli
Bridging Journal of Islamic Digital Economics and Management Vol. 1 No. 2 (2024): Maret
Publisher : Al-Shobar Publisher, Yayasan Islam Al-Shobar Rawaurip

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Abstract

This research aims to determine the financial performance of KPRI Harapan 2018-2022. The type of method used in this research is a quantitative method with data collection techniques using secondary data and library data. The analytical tool used in this research uses liquidity ratio analysis, solvency ratio, profitability ratio and activity ratio. The results of this research show that the financial performance of KPRI Harapan 2018-2022 based on liquidity ratio analysis which is measured using the current ratio shows poor results according to the Minister of State for Cooperatives and SMEs Regulation of the Republic of Indonesia regarding cooperative assessment guidelines. Based on the analysis of the solvency ratio which is measured using the debt to total asset ratio and the debt to equity ratio, it shows very good results according to the Minister of State for Cooperatives and SMEs of the Republic of Indonesia Regulation regarding cooperative assessment guidelines. The profitability ratio, which is measured using the return on assets and net profit margin ratio, shows very good results, while the return on equity ratio shows quite good results according to the Minister of State for Cooperatives and SMEs Regulation of the Republic of Indonesia regarding guidelines for assessing cooperative achievement. Meanwhile, the analysis of activity ratios measured using accounts receivable turnover and assets turnover shows poor results according to the Minister of State for Cooperatives and SMEs of the Republic of Indonesia Regulation on cooperative assessment guidelines.
Pengelolaan Persediaan Melalui Pendekatan Metode FIFO Bagi UMKM Panigoro, Nurharyati; Tuli, Hartati; Mahmud, Muliyani
Mopolayio : Jurnal Pengabdian Ekonomi Vol. 3 No. 2 (2024): Mopolayio : Jurnal Pengabdian Ekonomi Volume 3 Number 2 (Maret 2024) has been o
Publisher : Fakultas Ekonomi Universitas Negeri Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37479/mopolayio.v3i2.82

Abstract

Tujuan yang ingin dicapai dari program ini adalah untuk mengembangkan pengetahuan para pelaku usaha mikro mengenai pengelolaan persediaan barang dengan menerapkan metode First in First Out (Masuk Pertama Keluar Pertama) agar dapat meningkatkan pendapatan dengan meminimalisir adanya biaya persediaan yang expaired. Kegiatan dilaksanakan di Desa Botutonuo, Kecamatan Kabila Bone, Kabupaten Bone Bolango. Manfaat kegiatan ini bagi para pelaku usaha mikro adalah mereka mendapatkan pemahaman tentang bagaimana mengelola persediaannya dengan baik sehingga dapat meningkatkan pendapatan mereka dengan meminimalisir adanya biaya persediaan yang rusak atau habis masa layak pakainya. Penyajian materi diberikan oleh narasumber dari Dosen Jurusan Akuntansi Universitas Negeri Gorontalo. Adapun materi yang disampaikan meliputi pentingnya mengelola persediaan, tata cara pengelolaan persediaan menggunakan metode First in First Out. Evaluasi yang dilakukan untuk mengukur tingkat capaian yaitu dengan metode diskusi dan menyelesaikan kasus. pada tahap ini dilakukan untuk mengukur pemahaman peserta pelatihan tentang materi yang telah diberikan. Berdasarkan hasil pengabdian ini diperoleh yaitu peserta sebagian besar mampu mengelola persediaan menggunakan metode First in First Out. Tindak lanjut dari hasil pengabdian ini yaitu ada kerjasama dari pihak Desa mewakili UMKM dengan Jurusan Akuntansi Universitas Negeri Gorontalo untuk melakukan pendampingan bagi UMKM.
Analisis Penilaian Kinerja UMKM Dengan Pendekatan Balanced Scorecard Alipok, Asitriani; Tuli, Hartati; Taruh, Victorson
Jambura Accounting Review Vol. 5 No. 2 (2024): Jambura Accounting Review - August 2024
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.v5i2.131

Abstract

Penelitian ini bertujuan untuk menganalisis kinerja UMKM di Kecamatan Kota Tengah Kota Gorontalo menggunakan Balanced Scorecard. Pengumpulan data dalam penelitian ini dilakukan dengan kuesioner. Analisis data dalam penelitian ini yakni analisis deskriptif dengan mengacu pada indikator Balanced scorecard, dengan sampel 75 UMKM pada usaha Mikro yang ada di Kecamatan Kota Tengah kota Gorontalo. Hasil Penelitian dengan menggunakan Balanced Scorecard menunjukan skor dari kinerja pada usaha mikro Kecamatan Kota Tengah Kota Gorontalo dari perspektif keuangan berdasarkan rasio ekonomis UMKM di Kota Tengah Kota Gorontalo menunjukkan sebesar 41.33% tidak ekonomis. Rasio efektivitas menunjukkan 28% UMKM sangat efektif, dan rasion efisiensi menunjukkan 56% UMKM kurang efisien. UMKM yang tergolong tidak ekonomis perlu untuk memahami apa yang menjadi hambatan bagi keberhasilan mereka. Ini dapat mencakup evaluasi aspek keuangan, operasional, dan pemasaran. UMKM yang tidak ekonomis dapat memeriksa dan memperbaiki manajemen keuangan mereka, termasuk mengendalikan biaya, meningkatkan pengelolaan utang, dan memaksimalkan penerimaan.
The Influence of Profitability and Tax Planning on Earnings Management with Company Size as a Moderating Variable Matalauni, Yelis G; Tuli, Hartati; Wuryandini, Ayu Rakhma
Wiga : Jurnal Penelitian Ilmu Ekonomi Vol. 14 No. 1 (2024): March 2024
Publisher : Institut Teknologi dan Bisnis Widya Gama Lumajang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30741/wiga.v14i1.1006

Abstract

This research aims to determine the effect of profitability on earnings management with company size as a moderating variable in cigarette sub-sector companies listed on the Indonesia Stock Exchange for the 2012-2021 period. The research object is a cigarette sub-sector company listed on the Indonesian Stock Exchange. Purposive sampling was used in sampling so that the remaining 3 company samples remained for the 10 year observation period. This research uses secondary data obtained from www.idx.co.id, www.gudanggaramtbk.com, www.sampoerna.com, and www.wismilak.com. Data analysis uses classical assumption tests, multiple linear regression analysis, hypothesis testing and Moderated Regression Analysis tests. The results of the study partially show that profitability and tax planning have no effect on earnings management. Simultaneously, profitability and tax planning have no effect on earnings management. Based on the results of the MRA interaction test, company size can moderate the effect of profitability on earnings management. However, company size cannot moderate the influence of tax planning on earnings management
Analisis Sistem Pengendalian Intern dalam Peningkatan Kualitas Laporan Keuangan Ibrahim, Sri Devianti; Tuli, Hartati; Mahmud, Muliyani
Jurnal Mahasiswa Akuntansi Vol 2 No 4 (2024): JAMAK: Jurnal Mahasiswa Akuntansi (Maret)
Publisher : Program Studi S1 Akuntansi Jurusan Akuntansi, Fakultas Ekonomi Universitas Negeri Gorontalo

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Abstract

Penelitian ini bertujuan untuk mendeskripsikan penerapan sistem pengendalian intern dalam peningkatan kualitas laporan keuangan pada satuan kerja di Pengadilan Negeri Gorontalo. Penelitian ini menggunakan metode kualitatif dengan pendekatan deksriptif dengan menggunakan sumber data primer yang diperoleh secara langsung dari observasi dan wawancara. Lokasi penelitian bertempat di Pengadilan Negeri Gorontalo. Hasil penelitian yang dilakukan oleh peneliti memperlihatkan bahwa di Pengadilan Negeri Gorontalo sudah menerapkan sistem pengendalian intern namun dalam penerapannya masih minim sehingga masih perlu dikembangkan dan ditingkatkan lagi penerapannya dikarenakan baru diterapkan pada tahun 2022.
Pengaruh Kualitas Layanan terhadap Kepuasan Pelanggan Jasa Transportasi Online Maxim di Kota Gorontalo Moha, Sri Wiwin A.; Tuli, Hartati; Taruh, Victorson
Jurnal Mahasiswa Akuntansi Vol 3 No 1 (2024): JAMAK: Jurnal Mahasiswa Akuntansi (Juni)
Publisher : Program Studi S1 Akuntansi Jurusan Akuntansi, Fakultas Ekonomi Universitas Negeri Gorontalo

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

Abstract

Penelitian ini bertujuan untuk mengetahui, menguji dan menganalisis pengaruh kualitas layanan terhadap kepuasan pelanggan jasa transportasi online maxim di kota Gorontalo. Metode penelitian yang digunakan adalah metode kuantitatif. Jenis data yang digunakan adalah data primer berupa kuesioner yang dibagikan langsung kepada mahasiswa akuntansi Unniversitas Negeri Gorontalo. Metode pengambilan sampel menggunakan metode convenience sampling diperoleh 31 sampel. Teknik analisis data dalam penelitian ini menggunakan uji validitas dan reliabilitas, uji statistik deskriptif, uji asumsi klasik, dan uji hipotesis dengan menggunakan IBM SPSS 16 for windows. Berdasarkan analisis data, hasil penelitian menunjukkan bahwa indikator-indikator pada pada penelitian ini bersifat valid dan reliabel. Pada uji asumsi klasik data berdistribusi normal, tidak terjadi heteroskedastisitas dan multikolinieritas. Pada uji hipotesis assurance, reliability, tangible, emphaty dan responsiveness, berpengaruh positif dan signifikan terhadap kepuasan pelanggan maxim. Hasil secara simultan assurance, reliability, tangible, emphaty dan responsiveness, secara bersama-sama berpengaruh terhadap kepuasan pelanggan dengan nilai determinan sebesar 53% sedangkan sisanya sebesar 47% dijelaskan oleh variabel lain yang tidak diteliti dalam penelitian ini.
Pengelolaan Persediaan Ikan Tuna Di PT. Tuna Mantap Febriani, Febriani; Tuli, Hartati; Husain, Siti Pratiwi
Jurnal Mirai Management Vol 9, No 1 (2024)
Publisher : STIE AMKOP

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/mirai.v9i1.6209

Abstract

Study This aim For know How planning, implementation and control as well as role EOQ method in efficiency cost supply company. This research uses a qualitative method with a descriptive approach using primary data sources obtained directly from observations and interviews as well as documentation data. Study This carried out by the author at PT. Tuna Mantap located inside place fish auction. Results obtained that PT. Tuna Steady Already do planning However Not yet effective and efficient, as well implementation and control in count Still Not yet use method and only use estimation just. with use method economic order quantity (EOQ) control helps company determine how much economical every item inventory and know frequency booking For something period as well as When booking goods must repeated, so request can fulfilled in a way maximum. With Thus, the economic order quantity (EOQ) method has role important in arrange efficiency inside costs company. Key Words: Inventory, Planning, Economic Order Quantity (EOQ) Method
Pengendalian Internal dan Transparansi terhadap Pencegahan Fraud: Studi Kasus pada Inspektorat Kabupaten Gorontalo Yuliana Mangopa; Hartati Tuli; Ayu Rakhma Wuryandini
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.v6i10.3026

Abstract

The study aims to identify the impact of the variables of Internal Control and Transparency on fraud prevention. (Studi Kasus Pada Inspektorat Kabupaten Gorontalo). The method used in research is a quantitative method with primary data obtained from questionnaire data that is measured using a likert scale. The sample collection process used a saturated sample with a total sample of 53 respondents. The data collected was then analyzed using a double linear regression test using the SPSS program version 26. The results of the research show that: 1) Internal controls have a significant impact on the Prevention of Fraud in the Gorontalo District Inspectorate. 2) Transparency has a significant influence on the prevention of fraud in Gorontalu District Inspection. 3) Fraud prevention in the gorontalo district inspectorate with a determination coefficient of 87.4% while the remaining 12.6% can be explained by other variables not studied in this study
Co-Authors Adawiyah R. M. Bano Alipok, Asitriani Amir Lukum, Amir Ananda Arsyad, Nur Dhea Andi Riska Yunianti Anggelina Tambuwun Aristo Kurniawan Hulopi Ayu R Wuryandini Ayu Rakhma Wuryandini Danial, Hendra Pratama Dewi Indriyani Hamin Dewi U. Hadji Dinda Fadhila Rahim Dumbi, Nurfahtia Fatrina R Mooduto Febriani Fitriana Atima Harun Blongkod Hasni Musa Ibrahim, Sri Devianti Ikhlas Ul Aqmal Indra Wijaya Hamzah Isnawati Nursam Kartin Usman La Ode Muhamad Amar Limbertus, Novita Anjelina Mahdalaena Matalauni, Yelis G Melati Putriani Idris Melati Putriani Idris Merlinda Musa Moh Adrifat Suila Moha, Sri Wiwin A. Mohamad Yuda Olatapa Mohammad Yasin Lihu Monoarfa, Amelia Ramadhani Muliyani Mahmud Mutiya Harun Nilawaty Yusuf Niswatin Nurharyati Panigoro Olivia Adam Pakaya, Lukman Pani, Eka Ria Nazmi Po'oe, Bambang Supriyanto Rahmayana Rahmayana Revana Gobel Rio Monoarfa Ririn Anggraeni Rizaldy Saputra Ahmad Ronal S.Badu Sahmin Noholo Sholeha, Khusniatus Siti Fatmawati Djafar Siti Pratiwi Husain Sitti Hardiyanti Gobel Gobel Sri Devianti Ibrahim Sri Wahyuni Sri Wahyuni Abdullah Sri Wahyuni Mustapa Sriwahyuning Yusuf Sulistian Mangopa Syarwani Canon Thalib, Anisya Wulandari Tri Handayani Amaliah Usman Victorson Taruh Victorson Taruh Wulandari Abdullah Yuliana Mangopa Zulkifli Bokiu