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All Journal PROFIT Jambura Accounting Review Jurnal Review Pendidikan dan Pengajaran (JRPP) Jurnal Riset Terapan Akuntansi Jurnal Pijar MIPA Journal Of Human And Education (JAHE) Ininnawa: Jurnal Pengabdian Masyarakat El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Civic Education Law and Humaniora : Jurnal Pengabdian Masyarakat Terintegrasi Journal of Accounting, Economics, and Business Education Journal of Ekonomics, Finance, and Management Studies Sosiologi: Jurnal Penelitian dan Pengabdian Kepada Masyarakat
Ikhlas Ul Aqmal
Universitas Negeri Gorontalo
Religion Agriculture, Biological Sciences & Forestry Humanities Biochemistry, Genetics & Molecular Biology Chemistry Civil Engineering, Building, Construction & Architecture Economics, Econometrics & Finance Education Energy Engineering Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Physics Public Health Social Sciences Other

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PENGARUH KOMPETENSI SUMBER DAYA MANUSIA DAN KUALITAS SISTEM INFORMASI TERHADAP EFEKTIFITAS PENGELOLAAN KEUANGAN DESA Adam, Rahmi R.; Blongkod, Harun; Aqmal, Ikhlas Ul
Pro-fit Vol 15 No 2 (2024): Juli
Publisher : Fakultas Ekonomi

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

Abstract

This study aims to determine and analyze the competence of human resources and the quality of information systems affect the effectiveness of village financial management. The population of this study were villages in Pohuwato Regency. The sample of this study amounted to 115 respondents. Tests were carried out with descriptive analysis methods using Structural Equation Modeling (SEM) with the help of the Amos 24 program and Statistical Product and Service Solution (SPSS 16). This research proves that human resource competence has a positive and significant effect on the effectiveness of village financial management. Information systems have a positive and significant effect on the effectiveness of village financial management.
Pengaruh Perencanaan Strategis dan Pemberian Informasi Biaya Terhadap Kualitas Laporan Keuangan Afriani Ekaputri R. Sidiki, Yayu; Blongkod, Harun; Aqmal, Ikhlas Ul
Journal of Accounting, Economics, and Business Education VOL 2, NO 1 (2024): JAEBE, MEI 2024
Publisher : Program Studi Pendidikan Akuntansi, Fakultas Ekonomi, Universitas Negeri Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62794/jaebe.v2i1.2321

Abstract

ABSTRAK Penelitian ini bertujuan untuk mengetahui dan menganalisis perencanaan strategis dan pemberian informasi biaya berpengaruh terhadap kualitas laporan keuangan UMKM. Populasi penelitian ini adalah UMKM – UMKM yang ada di Kota Gorontalo. Sampel penelitian ini berjumlah 167 responden. Pengujian dilakukan dengan metode analisis deskriptif menggunakan Structural Equation Modelling (SEM) dengan bantuan program Amos 24 dan Statistical Product and Service Solution (SPSS 16). Hasil penelitian pada variabel perencanaan stratejik diperoleh thitung 2,476 > ttabel 1.660 dan signifikansi sebesar 0.024 < 0,05. Kemudian untuk variabel perencanaan kapasitas diperoleh thitung 4.952 > ttabel 1.660 dan signifikansi sebesar 0.000 < 0,05. Hal ini membuktikan bahwa perencanaan stratejik dan pemberian informasi biaya berpengaruh positif dan signifikan terhadap kualitas laporan keuangan.   ABSTRACT This study aims to determine and analyze how strategic planning and presentation of cost information affect the quality of MSME financial reports. The population of this research is MSMEs in Gorontalo City. The sample for this research consisted of 167 respondents. Testing was carried out using a descriptive analysis method using Structural Equation Modeling (SEM) with the help of the Amos 24 program and Statistical Product and Service Solution (SPSS 16). The results of the research on the planning strategy variable obtained tcount 2.476 > ttable 1.660 and a significance of 0.024 <0.05. Then for the capacity planning variable, tcount is 4.952 > ttable 1.660 and the significance is 0.000 < 0.05. This proves that planning strategies and presenting cost information have a positive and significant effect on the quality of financial reports.
ANALISIS IMPLEMENTASI PENGGUNAAN UANG PERSEDIAAN MELALUI KKP DALAM PELAKSANAAN BELANJA PEMERINTAH Ananda Arsyad, Nur Dhea; Tuli, Hartati; Aqmal, Ikhlas Ul
Jurnal Riset Terapan Akuntansi Vol. 9 No. 1 (2025): JURNAL RISET TERAPAN AKUNTANSI
Publisher : Jurnal Riset Terapan Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.15322194

Abstract

This study analyzes the implementation of the use of Petty Cash (Uang Persediaan/UP) through the Government Credit Card (Kartu Kredit Pemerintah/KKP) in government expenditure at the Regional Office of the Directorate General of Treasury (Kanwil DJPb) in Gorontalo. The main issues examined include the effectiveness, efficiency, and challenges in adopting KKP as a payment instrument for government operational expenses. This study aims to evaluate how KKP usage enhances transparency, accountability, and state financial management. A qualitative approach with a case study method was employed, involving interviews, observations, and document analysis. The findings indicate that KKP implementation benefits transaction speed and reduces cash management risks. However, challenges remain, such as limited user understanding, resistance to change, and inadequate supporting infrastructure in certain areas. These findings provide recommendations for the government to improve KKP policy effectiveness for optimizing in Kanwil DJPb for state expenditure management. Keywords: Petty Cash, Government Credit Card, Government Expenditure, Effectiveness, Accountability
PEMANFAATAN MEDIA SOSIAL DI ERA DIGITAL SEBAGAI SARANA PROMOSI MI MUHAMMADIYAH CABANG KOTA UTARA KOTA GORONTALO Aqmal, Ikhlas Ul; Danial, Hendra Pratama; Nurfadliah, Nurfadliah
Civic Education Law and Humaniora : Jurnal Pengabdian Masyarakat Terintegrasi Vol 3, No 1 (2025)
Publisher : Universitas Negeri Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37905/celara.v3i1.31420

Abstract

This community service project aims to enhance the promotional capabilities of MI Muhammadiyah North City Branch, Gorontalo, by utilizing social media in the digital era. The background of this activity stems from the school's lack of popularity amid the increasing competition among educational institutions, compounded by the limited knowledge of teachers regarding digital promotion strategies. The activity was conducted as a one-day seminar using lectures, discussions, and technical assistance methods, including training in creative content production for platforms such as Facebook, Instagram, WhatsApp, and TikTok. The outcomes indicated improved teacher understanding of the importance of school branding through social media and a renewed enthusiasm for implementing digital marketing techniques. This initiative is expected to be a starting point for the continuous implementation of targeted promotional strategies that align with current technological advancements in communication.
Pengaruh Profitabilitas Terhadap Harga Saham pada Perusahaan Pertambangan di Bursa Efek Indonesia Munafri, Nur Amalia Kartika; Blongkod, Harun; Ul Aqmal, Ikhlas
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.v6i2.187

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh Profitabilitas terhadap harga saham pada sektor pertambangan sub sektor batu bara yang terdaftar di Bursa Efek Indonesia (BEI) selama periode 2019–2023. Profitabilitas terdiri dari lima indikator utama, yaitu Return on Asset (ROA), Return on Equity (ROE), Net Profit Margin (NPM), Gross Profit Margin (GPM), dan Return on Sales (ROS) Penelitian ini menggunakan pendekatan kuantitatif dengan metode analisis Structural Equation Modeling (SEM) melalui software AMOS versi 24.00. Sampel penelitian berjumlah 22 perusahaan yang dipilih dengan metode purposive sampling berdasarkan kriteria tertentu agar data yang diperoleh relevan dan representatif. Hasil pengujian menunjukkan bahwa Profitabilitas tidak berpengaruh signifikan terhadap Harga saham pada perusahaan batu bara yang diteliti. Hal ini terlihat dari nilai Critical Ratio (C.R) sebesar 0,774 yang lebih kecil dari batas kritis 1,660, serta nilai probabilitas sebesar 0,439 yang melebihi taraf signifikansi 0,05. Dengan demikian, hipotesis nol diterima, dan indikator Profitabilitas tidak dapat digunakan sebagai prediktor yang efektif dalam mengidentifikasi fluktuasi harga saham.
Pelatihan Teknis Operasional Artificial Intelligences (AI) Vevox Dan Mentimeter Bagi Guru Madrasah Dalam Meningkatkan Kualitas Pembelajaran Yg Interaktif Dan Menyenangkan R, Rinovian; Hakim, Nur; Muhammadiah, Mas'ud; Danial, Hendra Pratama; Aqmal, Ikhlas Ul
Journal Of Human And Education (JAHE) Vol. 4 No. 5 (2024): Journal of Human And Education (JAHE)
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/jh.v4i5.1597

Abstract

Kegiatan PKM ini bertujuan untuk menjalankan salah satu dari tiga pilar pendidikan tinggi, dengan fokus memberikan pelatihan teknis operasional mengenai platform AI, yaitu Vevox dan Mentimeter, kepada guru Madrasah guna meningkatkan efektivitas pembelajaran. Melalui pelatihan yang diselenggarakan, guru-guru akan diberikan pemahaman mendalam tentang cara mengintegrasikan teknologi AI ini dalam proses pembelajaran, memfasilitasi interaksi dua arah antara guru dan siswa, serta meningkatkan keterlibatan siswa dalam kelas. Metode pelatihan ini akan melibatkan sesi praktik langsung, diskusi interaktif, dan studi kasus untuk memperkuat pemahaman guru terkait penerapan Vevox dan Mentimeter dalam suasana pembelajaran Madrasah. Diharapkan pelatihan ini akan memberikan wawasan baru bagi para pendidik dalam menciptakan lingkungan pembelajaran yang dinamis, kolaboratif, dan responsif terhadap kebutuhan siswa. Melalui integrasi teknologi AI dalam pembelajaran, diharapkan kualitas pembelajaran Madrasah dapat ditingkatkan secara menyeluruh, menciptakan pengalaman belajar yang lebih menarik, interaktif, dan relevan bagi siswa.
Penerapan PSAK 102 tentang Pembiayaan Murabahah pada Bank BNI Syariah Kantor Cabang Makassar Ikhlas Ul Aqmal; Azwar Anwar
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 5 No. 6 (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.v5i6.2192

Abstract

This research aims to find out the implementation of SFAS 102 for Murabahah financing at BNI Syariah Makassar Branch Office. Variables of this research are Murabahah financing and SFAS 102. The data source of this research is Operational Unit of BNI Syariah Makassar Branch Office, especially the Financing Administration. The data is collected by using documentation and interview techniques. This  study  used  descriptive  comporative  method  to  describe  and  indicate the  condition  deeply  the  implementation  of  Murabahah  financing  BNI Syariah Makassar Branch Office. Based on the analysis there are records that should be applied in accordance with SFAS 102 but BNI Syariah Makassar Branch Office has not applied it, the records related to murabahah assets, discounts, murabahah receivables, and down payment. While the recording has been done by BNI Syariah Makassar Branch office is about the murabahah profit, deduction, and fines. The result of this research indicated that the implementation of Murabahah financing in BNI Syariah Makassar Branch Office is not suitable with SFAS 102. Keywords: Murabahah accounting, SFAS no. 102
Implementation of Path Analysis for Modeling the Influence of Organizational Culture on Work Productivity Abdussamad, Siti Nurmardia; Abdussamad, Zuchri; Reza, Widya; Aqmal, Ikhlas Ul
Jurnal Pijar Mipa Vol. 19 No. 4 (2024): July 2024
Publisher : Department of Mathematics and Science Education, Faculty of Teacher Training and Education, University of Mataram. Jurnal Pijar MIPA colaborates with Perkumpulan Pendidik IPA Indonesia Wilayah Nusa Tenggara Barat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/jpm.v19i4.7037

Abstract

This research aims to determine the significant factors of organizational culture that influence employee performance productivity using a path analysis model by looking at the total direct and indirect influence of sub-variables. Path analysis can describe the magnitude of the influence and significant variables using direct and indirect influences. By adapting to this case, direct and indirect modeling is needed to see the magnitude of the influence of these sub-indicators. Research related to organizational culture has been carried out to see how much influence organizational culture and motivation have on employee performance. The result is that the greater the organizational culture and achievement motivation, the higher the influence on employee performance. This type of research uses a qualitative and quantitative approach. This research uses a questionnaire to collect data, which has been tested for validity and reliability. This research was conducted at the Gorontalo District Health Service in 2022. Respondents used in this research were 57 Gorontalo District Health Service employees. Data analysis using software R. Results of the research show that organizational culture variables and sub-variables, namely artifacts (X1), values ​​(X2), and basic assumptions (X3), significantly influence employee performance productivity (Y). The total effect is calculated using the path coefficient calculation of the significant variables. The total influence of organizational culture in the form of artifacts (X1) on employee work productivity (Y) is 72%, and the total influence of organizational culture in the form of values ​​(X2) on employee work productivity (Y) is 65%. The total influence of organizational culture is in the form of basic assumptions (X3 ) on employee work productivity (Y) of 78%. This shows that the organizational culture variable influences the most significant influence, namely basic assumptions (X3). The Gorontalo district health office can consider the results of this analysis to make further policies regarding which organizational culture priorities will be implemented to increase employee productivity to the maximum.
Pemasaran Konten untuk Meningkatkan Kesadaran Merek UMKM Desa Botutonuo Aqmal, Ikhlas Ul; Mattoasi
Sosiologi Jurnal Penelitian dan Pengabdian Kepada Masyarakat Vol. 1 No. 3 (2024): Sosiologi Jurnal Penelitian dan Pengabdian Kepada Masyarakat
Publisher : Program Studi Sosiologi, Fakultas Ilmu Sosial Universitas Negeri Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37905/sjppm.v1i3.79

Abstract

Dewasa ini, pelaku UMKM menghadapi tantangan dalam memasarkan produk mereka. Mereka harus mengetahui faktor-faktor yang memengaruhi keberhasilan usaha mereka. Salah satu faktor dominan yang berpengaruh adalah pemasaran konten. Program pengabdian kami bertujuan menjembatani pelaku UMKM di Desa Botutonuo agar memiliki pengetahuan dan pemahaman dalam memasarkan produk mereka sehari-hari, dengan fokus pada tujuan berikut: memberikan pengetahuan dan pemahaman tentang urgensi pemasaran konten untuk meningkatkan kesadaran merek; serta meningkatkan kemampuan pelaku UMKM dalam melakukan pemasaran konten secara kreatif dan sesuai perkembangan zaman. Peserta sasaran program pengabdian ini adalah pelaku UMKM di Desa Botutonuo. Diharapkan program ini bermanfaat dalam meningkatkan kompetensi mereka untuk menghasilkan konten menarik dan meningkatkan pengetahuan tentang pemasaran konten guna meningkatkan kesadaran merek usaha mereka.
ANALISIS EFEKTIVITAS PEMUNGUTAN RETRIBUSI PELABUHAN DI DINAS PERHUBUNGAN KABUPATEN PANGKEP Hamka, Hamka; Aqmal, Ikhlas Ul; Danial, Hendra Pratama
Jurnal Review Pendidikan dan Pengajaran Vol. 7 No. 4 (2024): Special Issue Vol. 7 No. 4 Tahun 2024
Publisher : LPPM Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/jrpp.v7i4.36790

Abstract

Penelitian ini adalah penelitian deskriptif dengan menggunakan rasio efektivitas yang bertujuan untuk mengetahui efektivitas pemungutan retribusi pelabuhan pertahun di Dinas Perhubungan Kabupaten Pangkep. Teknik pengumpulan data yang digunakan adalah dokumentasi. Jenis data yang dikumpulkan adalah data kuantitatif dengan teknik analisis data berupa metode efektivitas yang bersumber dari data primer. Berdasarkan hasil penelitian maka dapat disimpulkan bahwa tingkat efektivitas pemungutan retribusi pelabuhan di Dinas Perhubungan Kabupaten Pangkep Pada Tahun 2014 sebesar 93%, tahun 2015 sebesar 103%, tahun 2016 sebesar 94%, tahun 2017 sebesar 108%, dan tahun 2018 sebesar 106% dengan rata-rata efektivitasnya sebesar 100,8% pertahunnya. Dengan demikian pemungutan retribusi pelabuhan di kabupaten pangkep selama tahun 2014 sampai 2018 sangat efektif, karena rata-rata efektivitasnya di atas 100%.
Co-Authors Adam, Rahmi R. Afriani Ekaputri R. Sidiki, Yayu Ananda Arsyad, Nur Dhea Azwar Anwar Danial, Hendra Pratama Hakim, Nur Hamka Hamka Harun Blongkod Mas'ud Muhammadiah Mattoasi Munafri, Nur Amalia Kartika Nurfadliah, Nurfadliah R, Rinovian Siti Nurmardia Abdussamad Tuli, Hartati Widya Reza Zuchri Abdussamad