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All Journal Gorontalo Accounting Journal International Journal of Management Progress Jurnal Pengabdian kepada Masyarakat Nusantara International Journal of Education, Social Studies, And Management (IJESSM) Bussman Journal : Indonesian Journal of Business and Management Jurnal Ekonomika Dan Bisnis Balance : Jurnal Akuntansi dan Manajemen JPPE : Jurnal Perencanaan & Pengembangan Ekonomi Paradoks : Jurnal Ilmu Ekonomi
Masiaga, Novaliastuti
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Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Social Sciences Other

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Optimizing the Utilization of Local Government Assets in Gorontalo District Potale, Marlen; Saprudin, Saprudin; Masiaga, Novaliastuti; Yakup, Yakup
International Journal Of Education, Social Studies, And Management (IJESSM) Vol. 4 No. 2 (2024): The International Journal of Education, Social Studies, and Management (IJESSM)
Publisher : LPPPIPublishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52121/ijessm.v4i2.357

Abstract

This study aims to analyze the management of Regional Owned Assets by the Gorontalo District Government, focusing on optimizing the utilization of BMD to increase Regional Original Revenue. The study evaluates BMD management practices in Gorontalo District from 2018 to 2022 using qualitative methods through interviews, observations, and documentation. The results show that BMD management includes inventory, appraisal, and legal audits to ensure effective asset utilization. Schemes such as leasing and lending have significantly contributed to Regional Original Revenue. Although revenue from BMD is fluctuating, optimization efforts are ongoing. Challenges include asset maintenance for maximum results. The implications of this study highlight the importance of strict supervision and the application of good state financial management principles for efficient and sustainable BMD management.
PENGARUH RASIO LIKUIDITAS DAN SOLVABILITAS TERHADAP KINERJA KEUANGAN PADA PERUSAHAAN TERINDEKS LQ45 Umar, Iyam; Junus, Onang; Masiaga, Novaliastuti
JPPE : Jurnal Perencanaan & Pengembangan Ekonomi Vol 7, No 1 (2024): JUNI 2024
Publisher : Universitas Muhammadiyah Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31314/jppe.v7i1.3150

Abstract

Financial statement analysis is needed to assess the company's financial performance and compare financial conditions from year to year. This analysis helps in making strategic decisions based on financial performance. Previous studies have shown various findings on the influence of financial variables such as CR (Current Ratio), Debt to Equity Ratio (DER), Earning per Share (EPS), and Return on Equity (ROE) on stock prices and the company's financial performance. This study aims to determine a). To determine the liquidity ratio's effect on the Financial Performance of LQ45 indexed companies b). To determine the Solvency Ratio's effect on Financial Performance in LQ45 indexed companies. This study uses quantitative data. The data presented are from the results of financial reports of companies indexed in LQ45 obtained through the Indonesia Stock Exchange. The conclusions of the analysis are as follows: a). The liquidity ratio does not have a partial effect on the company's financial performance, but the solvency and profitability ratios have an effect. Simultaneously, the three ratios affect the financial performance of companies indexed in LQ45. b). The company is experiencing an unhealthy liquidity ratio, which indicates a lack of ability to pay short-term and long-term debts every year. Although there is an increase in fluctuating ability, it still has not reached a good level, especially in debt payments by banking companies
Pengaruh Dewan Komisaris Dan Direksi Terhadap Kinerja Keberlanjutan Melalui Kinerja Keuangan Pada Perusahaan Industri Barang Konsumsi Sub Sektor Makanan & Minuman Di Bei Tahun 2019-2023 Malik , Amas Bin; Junus , Onong; Masiaga, Novaliastuti; Karundeng, Deby R.
Paradoks : Jurnal Ilmu Ekonomi Vol. 8 No. 3 (2025): May - July
Publisher : Fakultas Ekonomi, Universitas Muslim Indonesia

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Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh Dewan Komisaris Dan Direksi Terhadap Kinerja Keberlanjutan Melalui Kinerja Keuangan Pada Perusahaan Industri Barang Konsumsi Sub Sektor Makanan Dan Minuman Di Bei Tahun 2019 2023.Teknik pengambilan sampel menggunakan sampling purposive yaitu teknik sampel dengan perbandingan tertentu. Data hasil uji penelitian menggunakan Eviews versi 9,2025. Hasil penelitian menunjukan bahwa 1) pengaruh dewan komisaris berpengaruh positif dan signifikan terhadap kinerja keuangan pada perusahaan barang konsumsi sub sektor makanan dan minuman di bei. 2) pengaruh direksi berpengaruh positif dan signifikan terhadap kinerja keuangan pada perusahaan barang konsumsi sub sektor makanan dan minuman di bei. 3) pengaruh dewan komisaris berpengaruh positif dan tidak signifikan terhadap kinerja keberlanjutan pada perusahaan barang konsumsi sub sektor makanan dan minuman di bei.4) pengaruh direksi berpengaruh positif dan tidak signifikan terhadap kinerja keberlanjutan pada perusahaan barang konsumsi sub sektor makanan dan minuman di bei. 5). pengaruh kinerja keuangan berpengaruh positif dan signifikan terhadap kinerja keberlanjutan pada perusahaan barang konsumsi sub sektor makanan dan minuman di bei.
Pengaruh Akuntabilitas Dan Transparansi Pengelolaan Keuangan Daerah Terhadap Kinerja Pemerintah Daerah Kabupaten Gorontalo Veronica Wongkar, Filly; ., Saprudin; Masiaga, Novaliastuti; Abdullah, Julie; Nurannisa Hippy, Mega
Jurnal Ekonomika Dan Bisnis (JEBS) Vol. 4 No. 4 (2024): Juli-Agustus
Publisher : CV. ITTC INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47233/jebs.v4i4.1908

Abstract

This study aims to analyze the influence of accountability and transparency in the management of regional finances on the performance of the Gorontalo District Government. The research employs a multiple linear regression model to examine the relationship between independent and dependent variables. The results indicate that accountability has a significant positive impact on government performance; higher levels of accountability in governance lead to better government performance. Transparency also shows a significant positive effect on government performance; openness and transparency in governance contribute to enhancing government performance. Both accountability and transparency are critical factors determining government performance; enhancing both accountability and transparency together will significantly improve government performance
Pengaruh Kompetensi, Independensi, dan Etika Profesi Terhadap Kualitas Audit Di Inspektorat Provinsi Gorontalo Hasan, Meryanti; ., Saprudin; Masiaga, Novaliastuti; Abdullah, Julie; Hasan, Wahyudin
Jurnal Ekonomika Dan Bisnis (JEBS) Vol. 4 No. 5 (2024): September - Oktober
Publisher : CV. ITTC INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47233/jebs.v4i5.1981

Abstract

This study aims to analyze the impact of competence, independence, and professional ethics on audit quality at the Inspectorate of Gorontalo Province. A quantitative approach was employed using a census sampling method, involving 54 auditors. Data were collected through questionnaires and analyzed using multiple linear regression with SPSS. The partial test results show that competence, independence, and professional ethics each have a significant effect on audit quality. Auditors with high competence can accurately identify and report audit findings. Good independence ensures objectivity without external influence, and strong professional ethics maintain the integrity of auditors. The simultaneous test results indicate that these three variables collectively have a significant effect on audit quality, with an R square value of 0.661, meaning that 66.1% of audit quality is influenced by competence, independence, and professional ethics. This underscores the importance of strengthening these three factors to improve audit quality at the Inspectorate of Gorontalo Province.
The Influence of the Audit Committee and Company Age on the Financial Report Quality of Energy Sector Companies Listed on the Indonesia Stock Exchange Hintalo, Indrawati; Junus, Onong; Masiaga, Novaliastuti; Ishak, Olfin
International Journal Of Education, Social Studies, And Management (IJESSM) Vol. 5 No. 2 (2025): The International Journal of Education, Social Studies, and Management (IJESSM)
Publisher : LPPPIPublishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52121/ijessm.v5i2.721

Abstract

This study aimed to analyze the effect of the audit committee and company age on the quality of financial statements in energy sector companies listed on the Indonesia Stock Exchange (IDX). The research sample consisted of 15 companies selected using purposive sampling method based on certain criteria, such as being listed on the IDX main board, having annual financial reports during the 2017-2022 period, and reporting positive profits. The method used in this research is a quantitative approach with multiple linear regression analysis used to test the hypothesis. The results showed that the audit committee had no significant effect on the quality of financial statements, while the age of the company had a negative effect. This finding indicates that the longer the company operates, the possibility of declining financial statement quality, which can be caused by factors such as suboptimal accounting practices or a decrease in the effectiveness of corporate governance. Therefore, stricter oversight is needed to ensure transparency and accountability of financial statements in the energy sector.
Empirical Investigation of Financial Ratios and Performance of Consumer Goods Manufacturing Companies in Indonesia Usu, Idrus; Masiaga, Novaliastuti; Hasan, Wahyudin
International Journal of Management Progress Vol. 6 No. 1 (2024): International Journal of Management Progress
Publisher : Institute for Research and Community Service

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Abstract

This study investigates the relationship between financial ratios and the financial performance of consumer goods manufacturing companies listed on the Indonesia Stock Exchange (IDX) during the 2020 to 2023 period. The research was conducted to provide empirical evidence on how internal financial indicators influence company performance, particularly during the post pandemic recovery period. The main objective of this study is to identify which financial ratios, namely profitability, liquidity, solvency, and activity, have the most significant impact on company performance and to determine the extent of their contribution. The research used a quantitative empirical approach with secondary data obtained from audited annual reports, IDX publications, and financial databases. Data were analyzed using descriptive and inferential statistical techniques, including multiple linear regression, supported by classical assumption tests to ensure the validity of the model. The results show that profitability ratios, specifically Return on Assets (ROA) and Return on Equity (ROE), have the strongest positive influence on firm performance. Solvency ratios have a significant negative effect, while liquidity and activity ratios show moderate to weak relationships. The regression model produced an R squared value of 0.63, indicating that financial ratios collectively explain a large portion of performance variation. These findings emphasize the importance of profitability and prudent debt management in achieving financial stability and sustainable growth.
Analisis Dampak Investasi Modal Pemerintah Daerah Terhadap Pertumbuhan Aset, Efisiensi, dan Kinerja Keuangan Bank SulutGO Hamid, Hasan; Saprudin, Saprudin; Masiaga, Novaliastuti; Masjhur, Mohamad Abdul Radjak
Balance : Jurnal Akuntansi dan Manajemen Vol. 4 No. 3 (2025): Desember 2025
Publisher : Lembaga Riset Ilmiah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59086/jam.v4i3.927

Abstract

Penelitian ini bertujuan untuk mengetahui adanya pengaruh secara parsial Penyertaan modal terhadap pertumbuhan aktiva, efisiensi dan kinerja keuangan menggunakan Tobins’Q. Kajian ini dilatarbelakangi oleh gap penelitian terdahulu yang belum mengintegrasikan tiga variabel tersebut secara simultan dalam konteks bank pembangunan daerah. Penelitian menggunakan pendekatan kuantitatif dengan data sekunder berupa laporan keuangan tahunan PT. Bank SulutGo dan dokumen penyertaan modal selama periode 2010–2024. Sampel pada penelitian ini merupakan perusahaan perbankan PT. Bank SulutGo pada 15 tahun periode. Teknik analisis data yang digunakan pada penelitian ini adalah analisis regresi berganda dengan menggunakan metode data panel. Berdasarkan hasil penelitian menunjukkan bahwa secara parsial penyertaan modal berpengaruh positif dan signifikan terhadap pertumbuhan aktiva, penyertaan modal berpengaruh negatif dan signifikan terhadap efisiensi dan penyertaan modal berpengaruh positif ridak signifikan terhadap pertumbuhan aktiva. Temuan ini menegaskan bahwa modal pemerintah daerah mampu mendorong ekspansi aset dan meningkatkan efisiensi, tetapi belum sepenuhnya terkonversi menjadi peningkatan profitabilitas. Implikasi penelitian ini menekankan pentingnya strategi alokasi modal yang lebih produktif, transformasi digital untuk efisiensi, serta penguatan tata kelola agar penyertaan modal dapat berkontribusi optimal terhadap keberlanjutan kinerja bank daerah.   This study aims to examine the partial influence of capital participation on asset growth, efficiency, and financial performance using Tobin's Q. This study is motivated by a gap in previous research that has not simultaneously integrated these three variables in the context of regional development banks. The research employs a quantitative approach using secondary data in the form of annual financial statements of PT. Bank SulutGo and capital participation documents for the period 2010–2024. The sample in this study consists of the banking company PT. Bank SulutGo over a 15-year period. The data analysis technique used in this study is multiple regression analysis using the panel data method. Based on the research results, it was shown that partially, capital participation has a positive and significant effect on asset growth, capital participation has a negative and significant effect on efficiency, and capital participation has a positive but not significant effect on asset growth. These findings confirm that regional government capital can drive asset expansion and improve efficiency, but it has not yet fully translated into increased profitability. The implications of this study emphasize the importance of more productive capital allocation strategies, digital transformation for efficiency, and strengthening governance so that capital participation can optimally contribute to the sustainability of regional bank performance.  
Pemanfaatan Ampas Tahu Dalam Upaya Pengembangan Potensi Usaha Masyarakat Rasid, Ayub Usman; Masiaga, Novaliastuti; Misilu, Santiara; Suleman, Mulastri; Usman, Minarti; Hula, Putri Ayu; Suaiba, Ishak; Matolodula, Ramla; Husin, Windi; Tonuo, Luthfiah Putri; Moohula, Nur Nawingka; Pontoh, Fadlika Fadzri; Saleh, Rafly
Jurnal Pengabdian kepada Masyarakat Nusantara Vol. 5 No. 4 (2024): Jurnal Pengabdian kepada Masyarakat Nusantara (JPkMN) Edisi September - Desembe
Publisher : Lembaga Dongan Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55338/jpkmn.v5i4.4366

Abstract

Ampas tahu, yang selama ini dianggap limbah, memiliki kandungan gizi yang tinggi sehingga tidak hanya dapat diolah menjadi kompos dan pakan ternak tapi juga berpotensi diolah menjadi berbagai produk makanan bernilai ekonomis seperti camilan. Artikel ini bertujuan untuk mengeksplorasi lebih lebih dalam pemanfaatan ampas tahu dalam upaya pengembangan potensi usaha masyarakat. Melalui program ini, masyarakat diberikan pelatihan terkait teknik pengolahan ampas tahu menjadi produk bernilai tambah serta strategi pemasaran yang efektif. Metode yang digunakan dalam pengabdian ini meliputi sosialisasi, pelatihan langsung, dan pendampingan berkelanjutan dalam proses produksi dan distribusi produk. Hasil dari program ini diharapkan dapat meningkatkan keterampilan masyarakat, membuka peluang usaha baru, serta mengurangi limbah industri tahu yang berpotensi mencemari lingkungan. Dengan demikian, program ini tidak hanya berfokus pada peningkatan ekonomi, tetapi juga pada aspek keberlanjutan lingkungan dan pemberdayaan masyarakat.
PERAN APARAT PENGAWAS INTERN PEMERINTAH (APIP) DALAM PENCEGAHAN PENYALAHGUNAAN PENGELOLAAN KEUANGAN DANA DESA KECAMATAN ATINGGOLA KABUPATEN GORONTALO UTARA Napu, Suciati; Abdullah, Julie; Saprudin, Saprudin; Masiaga, Novaliastuti
Bussman Journal : Indonesian Journal of Business and Management Vol. 5 No. 1 (2025): Bussman Journal | Januari - April 2025
Publisher : Gapenas Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53363/buss.v5i1.355

Abstract

This study aims to examine the role of the Government Internal Supervisory Apparatus (APIP) in preventing the misuse of village fund financial management in Atinggola District. The research employs a descriptive qualitative approach with purposive sampling techniques to obtain in-depth data. The data were analyzed using the interactive model of Miles and Huberman, which includes data collection, data reduction, data display, and conclusion drawing. The findings reveal that APIP's role in routine supervision, counseling and guidance, internal control, early detection, and capacity building significantly contributes to preventing the misuse of village fund management. The positive impacts include the prevention of potential misuse of village funds, increased compliance and understanding of village fund managers regarding regulations, prevention of state financial losses, enhanced community participation, and the realization of more accountable and transparent village governance
Co-Authors Abdullah, Julie Firman Dera Gusasi, Suwardi Hasan Hamid Hasan, Meryanti Hasan, Wahyudin Hintalo, Indrawati Hula, Putri Ayu Husin, Windi Idrus Usu Junus , Onong Junus, Onang Junus, Onong Karundeng, Deby Rita Malik , Amas Bin Masjhur, Mohamad Abdul Radjak Matolodula, Ramla Misilu, Santiara Moohula, Nur Nawingka Napu, Suciati Nurannisa Hippy, Mega Olfin Ishak Pontoh, Fadlika Fadzri Potale, Marlen Rahman, Zubaidah Rasid, Ayub Usman Saleh, Rafly Saprudin . Saprudin Saprudin Saprudin Saprudin, Saprudin Suaiba, Ishak Suleman, Mulastri Tonuo, Luthfiah Putri Umar, Iyam Usman, Minarti Veronica Wongkar, Filly Yakup Parto Yakup Yakup