Article Per Year (5 Year)
p-Index From 2021 - 2026
3.637
P-Index
This Author published in this journals
All Journal PROFIT Jambura Accounting Review Jurnal Review Pendidikan dan Pengajaran (JRPP) Jurnal Riset Terapan Akuntansi Economics and Digital Business Review Oikos - Nomos : Jurnal Kajian Ekonomi dan Bisnis Jurnal Pijar MIPA Journal Of Human And Education (JAHE) Journal of Entrepreneur, Business and Management Science and Education Journal Ininnawa: Jurnal Pengabdian Masyarakat Majapahit Journal of Islamic Finance dan Management Jurnal Pengabdian Sosial Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam RESLAJ: Religion Education Social Laa Roiba Journal Majapahit Journal of Islamic Finance dan Management Jurnal Mahasiswa Akuntansi Civic Education Law and Humaniora : Jurnal Pengabdian Masyarakat Terintegrasi Journal of Accounting, Economics, and Business Education Multidisciplinary Indonesian Center Journal Sosiologi: Jurnal Penelitian dan Pengabdian Kepada Masyarakat
Ikhlas Ul Aqmal
Unknown Affiliation
Religion Agriculture, Biological Sciences & Forestry Humanities Biochemistry, Genetics & Molecular Biology Chemistry Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Energy Engineering Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Physics Public Health Social Sciences Other

Published : 25 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 25 Documents
Search

 1   2   3 
Pengaruh Sistem Keuangan Desa (Siskeudes) dan Partisipasi Masyarakat Terhadap Kualitas Laporan Keuangan Pada Desa-desa di Kecamatan Bulango Utara Kabupaten Bone Bolango Provinsi Gorontalo Taufik Satriawan Parenrengi; Harun Blongkod; Ikhlas Ul Aqmal
Reslaj: Religion Education Social Laa Roiba Journal Vol. 7 No. 3 (2025): RESLAJ: Religion Education Social Laa Roiba Journal
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/reslaj.v7i3.7272

Abstract

This study aims to analyze the influence of the village financial system (siskeudes) and community participation on the quality of financial reports. This study was conducted in villages in North Bulango District, Bone Bolango Regency, Gorontalo Province using quantitative methods. Data was collected through questionnaires. The analysis techniques used include validity tests, reliability tests, and descriptive analysis. The data collection process uses a purposive sampling technique or samples with certain criteria, namely villages that have used the siskeudes application for at least one year with a total sample of 120 respondents in nine different villages, namely Boidu, Suka Damai, Bandungan, Tupa, Tuloa, Lomaya, Kopi, Bunuo, Longalo, in the North Bulango District Area. The data analysis technique in this study uses Structural Equation Modeling (SEM) or Structural Equation Model which is operated through the AMOS 24 program. The results of this study show that the village financial system has no influence on the quality of financial reports. On the contrary, public participation has an influence on the quality of financial reports. However, simultaneously these two independent variables contribute significantly to the quality of financial statements.
Pengaruh Kompetensi Aparatur Desa dan Tingkat Pendidikan Terhadap Kualitas Laporan Keuangan Desa: Studi pada Desa-desa di Kecamatan Lemito, Kabupaten Pohuwato, Provinsi Gorontalo Refky Tooy; Harun Blongkod; Ikhlas UL Aqmal
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 7 No. 5 (2025): 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.v7i5.7156

Abstract

This research aims to analyze the influence of village apparatus competency and education level on the quality of village financial reports. Transparency, accountability and community participation in village financial management are important aspects in realizing good financial governance. However, various factors such as low competency of village officials and lack of relevant educational background can affect the quality of village financial reports. The research method used is a quantitative approach with data analysis techniques using Structural Equation Modeling (SEM) via AMOS software. The research sample consisted of village officials in Lemito District, Pohuwato Regency, Gorontalo Province. The research results show that the competence of village officials has a positive and significant effect on the quality of village financial reports with a t-value of 3.740 (p < 0.05). Likewise, the education level of village officials has a positive and significant influence on the quality of village financial reports with a t-value of 2.149 (p < 0.05). Simultaneously, village apparatus competency and education level explain 76.5% of the variation in the quality of village financial reports. These findings support agency theory which emphasizes the importance of accountability and transparency in village financial governance. Increasing the competence and education of village officials is a key factor in producing financial reports that are accurate, transparent and accountable. Therefore, the recommendation of this research is the need for training programs and increasing the capacity of village officials in the field of accounting and financial management in order to improve the quality of village financial reports.
Pengaruh Kecerdasan Emosional, Perilaku Belajar, dan Kepercayaan Diri terhadap Tingkat Pemahaman Mahasiswa Akuntansi Darniati A. Salogo; Suciawati H. Pate; Ikhlas Ul Aqmal
Journal of Accounting, Economics, and Business Education Vol. 4 No. 1 (2026): JAEBE, Mei 2026
Publisher : Program Studi Pendidikan Akuntansi, Fakultas Ekonomi, Universitas Negeri Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62794/es6tgz35

Abstract

This study aims to analyze the influence of emotional intelligence, learning behavior, and self-confidence on the level of understanding of Accounting Students at Gorontalo State University, both partially and simultaneously. This study involved 104 Accounting students from the 2020 to 2024 intakes as participants, with data collected through a questionnaire using Google Forms. The research instrument used a Likert Scale to measure respondents' responses, while data analysis was conducted using Multiple Regression assisted by SPSS. The analysis techniques used included descriptive statistics, validity tests, reliability tests, classical assumptions, and partial and simultaneous hypothesis testing. The results showed that partially, emotional intelligence and learning behavior had a significant influence on accounting understanding, while self-confidence did not have a significant effect on accounting understanding. However, simultaneously, these three factors together had an influence on the understanding of accounting students at Gorontalo State University
Pelatihan Pembuatan Media Presentasi Multimedia Pembelajaran IPAS Berbasis Artificial Intelligence di MI Muhammadiyah Nurfadliah Nurfadliah; Andi Marsyanawiah; Ikhlas Ul Aqmal
Civic Education Law and Humaniora : Jurnal Pengabdian Masyarakat Terintegrasi Vol 4 No 1 May 2026
Publisher : Universitas Negeri Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37905/celara.v4i1.38792

Abstract

The rapid development of digital technology has encouraged the integration of Artificial Intelligence (AI) in education, including the development of multimedia learning media. However, many teachers still have limited skills in utilizing AI-based technology in the learning process. This community service activity aimed to improve teachers’ skills in developing AI-based multimedia presentation media for IPAS learning at MI Muhammadiyah Kota Utara, Gorontalo. The methods used included preparation, training implementation, practice sessions, and evaluation. The activity involved 20 teachers through material presentations, discussions, and direct practice using AI applications. The results showed that teachers gained new knowledge and skills in creating interactive and innovative learning media. Teachers also showed high enthusiasm and active participation during the training. The implementation of AI-based multimedia learning media is expected to improve learning quality, student motivation, and teachers’ digital competencies in the digital era.
Comparative Analysis of Cost of Production Calculation Using Full Costing, Variable Costing, and Target Costing Methods in Determining Product Selling Prices : (Case Study: MSMEs in Gorontalo) Mohammad Fadel Tosan; Mahdalena Mahdalena; Ikhlas Ul Aqmal
Majapahit Journal of Islamic Finance and Management Vol. 6 No. 2 (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.v6i2.881

Abstract

This study aims to analyze the comparison of the full cost, variable cost, and target cost methods in calculating the cost of production by MSMEs in Gorontalo, namely Martabak Ar Fachrul, Rolan Upia Karanji, and Taqim Meubel. This study uses a quantitative descriptive approach with primary and secondary data. Data analysis uses the full cost, variable cost, and target cost methods. The results show that each business has its own considerations in choosing the method that best suits its business conditions. Martabak Ar Fachrul and Taqim Meubel chose the full cost method because it covers all production costs, thus providing a more complete cost picture. Meanwhile, Rolan Upia Karanji used the target cost method because the selling price is adjusted to market conditions to remain competitive. The variable cost method was not chosen because it only covers variable costs, so it does not reflect the total production costs and is less appropriate for determining long-term selling prices.
Comparative Analysis of Cost of Production Calculation Using Full Costing, Variable Costing, and Target Costing Methods in Determining Product Selling Prices : (Case Study: MSMEs in Gorontalo) Mohammad Fadel Tosan; Mahdalena Mahdalena; Ikhlas Ul Aqmal
Majapahit Journal of Islamic Finance and Management Vol. 6 No. 2 (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.v6i2.881

Abstract

This study aims to analyze the comparison of the full cost, variable cost, and target cost methods in calculating the cost of production by MSMEs in Gorontalo, namely Martabak Ar Fachrul, Rolan Upia Karanji, and Taqim Meubel. This study uses a quantitative descriptive approach with primary and secondary data. Data analysis uses the full cost, variable cost, and target cost methods. The results show that each business has its own considerations in choosing the method that best suits its business conditions. Martabak Ar Fachrul and Taqim Meubel chose the full cost method because it covers all production costs, thus providing a more complete cost picture. Meanwhile, Rolan Upia Karanji used the target cost method because the selling price is adjusted to market conditions to remain competitive. The variable cost method was not chosen because it only covers variable costs, so it does not reflect the total production costs and is less appropriate for determining long-term selling prices.
EFIKASI DIRI DALAM MEMEDIASI PENGARUH PARTISIPASI ANGGARAN TERHADAP KINERJA Ikhlas Ul Aqmal; Hendra Pratama Danial; Aurelia Revalina Anwar; Putri Jesica Aulia Haq
Oikos Nomos: Jurnal Kajian Ekonomi dan Bisnis Vol 18, No 2 (2025): Desember 2025
Publisher : Universitas Negeri Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37479/jkeb.v18i2.36588

Abstract

The purpose of this study was to determine the impact of self-efficacy in mediating the influence of budget participation on performance in the Gorontalo Provincial Government. Data were analyzed using SEM-PLS assisted by WarpPLS software. SEM-PLS allows testing the direct effect of budget participation on performance and the indirect effect between budget participation and performance through self-efficacy. The findings of this study indicate that self-efficacy partially mediates the effect of budget participation on performance. A limitation of this study is the use of questionnaires to obtain primary data, which relies on respondents' perceptions and, therefore, may contain subjective factors. A second limitation is the generalizability of the sample.
The Effectiveness of Student MSME Management in Increasing Business Profits in Gorontalo City Nabila D. Pakaya; Tri Handayani Amaliah; Ikhlas Ul Aqmal
Economics and Digital Business Review Vol. 7 No. 2 (2026)
Publisher : STIE Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/ecotal.v7i2.3946

Abstract

This study aims to determine the effectiveness of student MSME management in increasing business profits in Gorontalo City. The data analysis used in this study is a descriptive qualitative approach using primary and secondary data sources. The data collection method was carried out through observation, interviews, and documentation. Based on the results of the study, it shows that the effectiveness of student MSME management in increasing business profits is seen from several aspects, namely financial management, information management, operational management, and business control and supervision have been running quite well, but not fully optimal. Some student MSME actors still use simple business management, especially in financial recording and business control. The operating profit obtained has increased, but it is still fluctuating because it is influenced by sales levels, the number of consumers, operational costs, raw material prices, and market conditions. Therefore, more effective and structured business management is needed so that the increase in business profits can be more stable and sustainable.
Pengaruh Profitabilitas Terhadap Harga Saham pada Perusahaan Pertambangan di Bursa Efek Indonesia Nur Amalia Kartika Munafri; Harun Blongkod; Ikhlas Ul Aqmal
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: 10.37479/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.
COST STRUCTURE ANALYSIS IN DETERMINING SELLING PRICES USING THE COST PLUS PRICING METHOD IN THE DEPULA ADZRA FOOD BUSINESS IN GORONTALO CITY Syahla Badjeber; Hartati Tuli; Ikhlas Ul Aqmal
Multidisciplinary Indonesian Center Journal (MICJO) Vol. 3 No. 3 (2026): Vol. 03 No. 3 Edisi Juli 2026
Publisher : PT. Jurnal Center Indonesia Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62567/micjo.v3i3.2490

Abstract

This study aims to determine the Cost Structure in Determining Selling Prices using the Cost Plus Pricing method in the Depula Adzra food business in Gorontalo City. The type of research used in this study is a Quantitative method with a Descriptive approach. The data used are primary data in the form of interviews, Observations and Documentation with the owner of the Depula Adzra business. The results of the study show that the calculation of selling prices using the cost plus pricing method shows a difference with the selling price set by the business. The selling price of goat kabuli rice according to Depula Adzra is IDR 1,000,000, while based on the cost plus pricing method it is obtained at IDR 1,269,055. Conversely, on the beef kabuli rice menu, the selling price according to Depula Adzra is IDR 800,000, while the calculation result of the cost plus pricing method is IDR 1,037,673. This difference shows that the determination of selling prices in the business is not entirely based on systematic cost calculations.
Co-Authors Adam, Rahmi R. Afriani Ekaputri R. Sidiki, Yayu Ananda Arsyad, Nur Dhea Andi Marsyanawiah Aurelia Revalina Anwar Azwar Anwar Danial, Hendra Pratama Darniati A. Salogo Djailani, Nur’Ain Y. Hakim, Nur Hamka Hamka Hartati Tuli Harun Blongkod Harun Blongkod Hendra Pratama Danial Hiola, Yustina Lihawa, Nur Fadhilah Mahdalena Mahdalena Mahmud Lewis Ismail Mas'ud Muhammadiah Mattoasi Mohammad Fadel Tosan Muzdalifah Muzdalifah Nabila D. Pakaya Niswatin Nur Amalia Kartika Munafri Nurdea Nurdea Nurfadliah Pratiwi Husain Putri Jesica Aulia Haq R, Rinovian Refky Tooy Rio Monoarfa Siti Nurmardia Abdussamad Siti Pratiwi Husain Suciawati H. Pate Syahla Badjeber Taufik Satriawan Parenrengi Titi Umi Kalsum Tri Handayani Amaliah Tuli, Hartati Usman Widya Reza Zuchri Abdussamad