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All Journal AKUNTABILITAS Gorontalo Accounting Journal Insan Cita Jurnal Pengabdian Kepada Masyarakat Jurnal Pengabdian kepada Masyarakat Nusantara Jurnal Akuntansi, Manajemen dan Ilmu Ekonomi (JASMIEN) International Journal of Education, Social Studies, And Management (IJESSM) KINDAI : Kumpulan Informasi dan Artikel Ilmiah Manajamen dan Akuntansi Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Basic and Applied Accounting Research Journal Jurnal Ekonomi, Manajemen, Ilmu Sosial dan Politik
Junus, Onong
Universitas Gorontalo
Agriculture, Biological Sciences & Forestry Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Public Health Social Sciences Other

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The Effect of Earnings Management, Liquidity, and Leverage on Tax Aggressiveness Mustapa, Eka Sri Murni; Junus, Onong; Saprudin; Abdullah, Julie; Hasan, Wahyudin
Basic and Applied Accounting Research Journal Vol 4 No 2 (2024): Basic and Applied Accounting Research Journal
Publisher : Future Science

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.11594/baarj.04.02.09

Abstract

This research aims to examine the influence of Profit Management, Liquidity, Leverage on Tax Aggressiveness. This research is a type of quantitative research using secondary data. The population in this study are mining companies listed on the Indonesia Stock Exchange for the 2018-2022 period. The sample used a purposive sampling method with a total sample of 65 consisting of 13 companies. This research uses SPSS 22. Based on the results of this research, it shows that Profit Management partially has no effect on Tax Aggressiveness because managers do not use earnings management to carry out tax aggressiveness. The Liquidity Ratio partially has a negative and significant effect on Tax Aggressiveness, because a liquidity percentage of 73% means that the company has a 73% ability to pay its short-term obligations including the tax burden. The leverage ratio partially has a negative and significant effect on Tax Aggressiveness. This research found a leverage effect of 53% where a company has high debt, so the company will tend to choose to pay its debt. Simultaneously (together) the variables Profit Management, Liquidity Ratio and Leverage Ratio have a negative and significant effect on Tax Aggressiveness.
ANGGARAN KINERJA MELALUI PENDEKATAN VALUE FOR MONEY DI KABUPATEN BONE BOLANGO Afni, Meyke Nur; Abdullah, Julie; Junus, Onong; Saprudin, Saprudin; Masjhur, Mohamad Abdul Radjak
KINDAI Vol 21 No 3 (2025): KINDAI
Publisher : JURNAL KINDAI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35972/kindai.v21i3.2433

Abstract

Implementing government financial management involves periodic evaluation of the implementation of the financial management system. One way of organizing the state and managing government finances is by using the concept of value for money. Value for money, often called economics, efficiency, and effectiveness, can be used to evaluate local government performance through performance-based budgeting. The data collection technique in this study is documentation by collecting data using the Budget Realization Report (LRA) 2018-2023. The analysis technique used is the economic, efficiency, and effective ratio formula. The results showed that from 2018 to 2021, the financial performance of the Bone Bolango Regency Government was said to be economical, the efficiency ratio of the financial performance of the Bone Bolango Regency Government from 2018 to 2023 was declared less efficient, and in 2018-2023, it was said to be effective. Keywords: performance based budget, financial performance, value for money
PENGARUH SISTEM INFORMASI PEMERINTAH DAERAH TERHADAP DISPARITAS AKUNTABILITAS PENGELOLAAN KEUANGAN DAERAH Kalay, Vindy Nerson; Abdullah, Julie Abdullah; Junus, Onong; Saprudin, Saprudin; Masjhur, Mohamad Abdul Radjak; Yakup, Anggita Permata
KINDAI Vol 21 No 3 (2025): KINDAI
Publisher : JURNAL KINDAI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35972/kindai.v21i3.2547

Abstract

This study aims to examine the impact of the Regional Government Information System (SIPD) on disparities in regional financial management accountability in North Sulawesi Province. The study used primary data collected from 96 respondents through online questionnaires and field observations. A quantitative descriptive approach with simple linear regression analysis was employed. The results indicate that SIPD implementation has generally been well executed across most local governments, as reflected by high average scores for the SIPD variable. However, disparities in financial management accountability among regions persist, influenced by internal factors such as human resource capacity, technological infrastructure, and institutional readiness. The findings demonstrate that effective implementation of SIPD significantly contributes to reducing disparities in regional financial management accountability. Keywords: local government information system, disparity in local financial management accountability
Faktor-Faktor Yang Mempengaruhi Kualitas Laporan Keuangan Pemerintah Daerah Kabupaten Boalemo Rivai, Sukariyati M; Saprudin, Saprudin; Junus, Onong; Masjhur, Mohamad Abdul Radjak; Hippy, Mega Nurannisa; Polapa, Lianti
Jurnal Akuntansi, Manajemen dan Ilmu Ekonomi (Jasmien) Vol. 5 No. 08 (2026): Jurnal Akuntansi, Manajemen dan Ilmu Ekonomi (Jasmien)
Publisher : Cattleya Darmaya Fortuna

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54209/jasmien.v5i08.2087

Abstract

This study aims to analyze the influence of human resource (HR) competency, internal control systems, information technology (IT) utilization, and organizational commitment on the quality of local government financial reports in Boalemo Regency. The research is motivated by recuring findings from the Audit Board Of Indonesia (BPK)regarding financial report deficiencies across several local government agencies (OPDs), and the low rate of follow up on BPK recommendations. A quantitative method was employed using a survey approach involving 45 respondents from 15 OPDs in the Boalemo Regency Government. The results show that all four independent variables simultaneously affect the quality of financial reports. Partially, HR Competency, internal control systems, and IT utilization have a positive and significant effect, while organizational commitment doesnot have significant effect. These findings underscore the importance of strengthening financial reporting governance through improved HR Capacity, effective Internal Control System, and optimal use of technology.
THE INFLUENCE OF SUSTAINABILITY PERFORMANCE ON THE VALUE OF BANKING COMPANIES LISTED ON THE INDONESIA STOCK EXCHANGE Ari Kurniawan Putra; Onong Junus; Novaliastuti Masiaga; Julie Abdullah; Saprudin Saprudin
Jurnal Ilmiah Manajemen, Ekonomi, & Akuntansi (MEA) Vol 9 No 2 (2025): Edisi Mei - Agustus 2025
Publisher : LPPM STIE Muhammadiah Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31955/mea.v9i2.5681

Abstract

In order to increase your company's value and entice investors, you must ensure that your sustainability performance is maintained by adhering to criteria for environmental performance, social performance, and governance performance. The impact of ESG performance indicators on a company's value is examined in this study using Tobin's q. This study takes a look at one banking firm that is listed on the Indonesia Stock Exchange. It uses a 5-year purposive selection technique. This study analyzed the data utilizing multiple regression analysis using a panel data strategy. Findings indicate that ESG (environmental, social, and governance) performance influences company value. The existing literature on the potential effects of ESG data on investment choices and the optimization of company value is expanded upon by this study. In order for investors to make well-informed choices on which companies to put their money into, this study emphasizes the importance of ESG performance in company operations.
Pengaruh Rasio Kemandirian Keuangan Terhadap Likuiditas dan Solvabilitas Pada Rumah Sakit Aloe Saboe Ronal Idrus; Julie Abdullah; Onong Junus; Saprudin Saprudin; Mohamad Abdul Radjak Masjhur; Mega Nurannisa Hippy
Jurnal Akuntansi, Manajemen dan Ilmu Ekonomi (Jasmien) Vol. 6 No. 2 (2026): Jurnal Akuntansi, Manajemen dan Ilmu Ekonomi (Jasmien)
Publisher : Cattleya Darmaya Fortuna

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54209/jasmien.v6i2.2511

Abstract

This study aims to analyze the effect of the financial independence ratio on liquidity and solvency at Aloe Saboe Hospital (RSAS) in Gorontalo City. As an institution implementing the Regional Public Service Agency Financial Management Pattern (PPK-BLUD), RSAS is required to improve financial performance and independence to provide top-notch public services without heavily relying on government funds. The research method used is a quantitative approach with secondary data analysis in the form of quarterly financial reports. Data analysis techniques include descriptive statistics, classical assumption tests, and hypothesis testing (t-test) using SPSS software. The results show that the independence ratio has a positive and significant effect on liquidity. This indicates that the higher the hospital's ability to generate independent revenue, The stronger the capacity to meet short-term obligations and routine operational costs, the better. Besides that, financial independence also positively affects solvency. These findings show that improving financial independence strengthens the hospital’s ability to cover all its obligations through its assets. In conclusion, financial independence is a crucial factor that determines the financial health of RSAS. Management is advised to keep optimizing BLUD’s own revenue to maintain liquidity and solvency stability for the continued delivery of healthcare services to the community.
Pengaruh Kebijakan Dividen Terhadap Pertumbuhan Laba Febriyanti Lakoro; Onong Junus; Zubaidah Rahman
Jurnal Ekonomi, Manajemen, Ilmu Sosial dan Politik (J-EMSPOL) Vol. 2 No. 2 (2025): Jurnal Ekonomi, Manajemen, Ilmu Sosial dan Politik
Publisher : CV. Dalle’ Deceng Abeeayla

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69623/j-emspol.v2i2.67

Abstract

This research aims to determine the effect of dividend policy on profit growth. This is a quantitative study with an explanatory type of research that explains the relationship or influence between variables. The population in this study consists of 6 cosmetics and household goods companies for the period 2018-2022, with 30 financial report data points. The sampling method used is saturated sampling. This research uses secondary data obtained from the annual financial reports of cosmetics and household goods companies listed on the Indonesia Stock Exchange for the period 2018-2022. The data analysis method used in this research is simple linear regression. The independent variable in this research is the Dividend Policy. The dependent variable in this research is Profit Growth. Based on the analysis results, it shows that simultaneously, the Dividend Policy does not affect Profit Growth.
Dampak Modal Kerja Terhadap Nilai Perusahaan Pada Perusahaan Subsektor Makanan dan Minuman di Bursa Efek Indonesia Rukia Ahmad; Onong Junus; Zubaidah Rahman
Jurnal Ekonomi, Manajemen, Ilmu Sosial dan Politik (J-EMSPOL) Vol. 2 No. 3 (2025): Jurnal Ekonomi, Manajemen, Ilmu Sosial dan Politik
Publisher : CV. Dalle’ Deceng Abeeayla

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69623/j-emspol.v2i3.135

Abstract

This research aims to determine the impact of working capital on firm value. This is a quantitative study that explains the relationship or influence between variables. The sample used consists of 30 companies over the period 2018-2022, with 150 financial report data points. This research uses secondary data obtained from the annual financial reports of food and beverage companies listed on the Indonesia Stock Exchange. The data analysis method used in this research is multiple linear regression. The independent variables in this research are the working capital structure and working capital turnover. The dependent variable in this research is firm value. Based on the analysis results, it shows that, simultaneously, working capital turnover and working capital structure do not affect firm value.
Edukasi Berbasis Kasus untuk Mitigasi Risiko Investasi Digital Siswa SMAN 1 Kabila Mohamad Abdul Radjak Masjhur; Nikma Bilondatu; Liyanti Polapa; Wahyudin Hasan; Zubaidah Rahman; Onong Junus
Jurnal Pengabdian kepada Masyarakat Nusantara Vol. 7 No. 2 (2026): Edisi Mei - Agustus
Publisher : Lembaga Dongan Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55338/jpkmn.v7i2.9184

Abstract

Perkembangan informasi investasi melalui media digital memberikan kemudahan bagi siswa untuk mengenal saham, tetapi akses informasi tersebut belum selalu diikuti kemampuan dalam memahami risiko, membedakan investasi dan spekulasi, serta menilai kredibilitas informasi investasi yang beredar di media sosial. Kondisi tersebut ditemukan pada siswa SMA Negeri 1 Kabila yang telah mengenal istilah saham dan trading, namun masih memerlukan penguatan pemahaman mengenai prinsip investasi yang rasional dan aman. Program pengabdian ini bertujuan memperkuat literasi saham dan kesadaran terhadap risiko investasi digital melalui edukasi berbasis kasus. Kegiatan melibatkan 50 siswa dengan tahapan identifikasi pemahaman awal, penyampaian materi kontekstual, diskusi, analisis kasus investasi digital, dan evaluasi melalui respons peserta selama kegiatan. Materi difokuskan pada pengenalan saham, hubungan keuntungan dan risiko, perbedaan investasi dengan spekulasi, pemeriksaan legalitas platform, serta penilaian terhadap rekomendasi investasi di media sosial. Hasil kegiatan menunjukkan bahwa sebelum memperoleh edukasi, sebagian peserta lebih banyak menghubungkan saham dengan peluang keuntungan, sedangkan aspek risiko, legalitas platform, dan pentingnya analisis informasi belum menjadi pertimbangan utama. Melalui pembahasan kasus, peserta mulai menunjukkan kemampuan dalam mengidentifikasi risiko investasi, mempertanyakan kredibilitas sumber informasi, dan memahami pentingnya melakukan verifikasi sebelum mengambil keputusan investasi. Program ini memberikan dasar pemahaman bagi siswa dalam menghadapi informasi investasi digital, meskipun perubahan perilaku investasi jangka panjang belum dapat diukur karena kegiatan dilakukan dalam satu kali pelaksanaan. Evaluasi lanjutan dengan instrumen kuantitatif diperlukan untuk mengukur perkembangan literasi investasi siswa secara lebih objektif.
PEMBERDAYAAN MASYARAKAT DESA HUNTU SELATAN MELALUI PENGEMBANGAN INFRASTRUKTUR DAN EDUKASI SOSIAL Marada, Nurhayati; Junus, Onong; Rivandi Dengo, Moh.; Sandalayuk, Marselia; Tahir, Antika; Otaya, Yunita; Rahma Kadir, Siti; Marupa, Isra; Yulianti Wando, Nadya; Usman, Verdiansyah; Juniar Doholio, Muh.; A. Lingile, Ismail; Bunai , Oktopianus
Insan Cita : Jurnal Pengabdian Kepada Masyarakat Vol. 8 No. 2 (2026): Agustus 2026-Insan Cita: Jurnal Pengabdian Kepada Masyarakat
Publisher : Universitas Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32662/insancita.v8i2.5180

Abstract

Community empowerment is a crucial strategy for improving the quality of life in rural areas through capacity building, infrastructure development, and the enhancement of social awareness. This community service initiative aims to empower the residents of Huntu Selatan Village (Bulango Selatan District, Bone Bolango Regency) through infrastructure development and social education tailored to local needs. Key issues addressed include the maintenance of village facilities and infrastructure, limited access to information regarding higher education, low digital literacy, a lack of understanding concerning the risks of early marriage and legal aspects, limited health knowledge, and the underutilization of herbal plant potential. A participatory approach was employed, involving Universitas Gorontalo students (participating in the KKP program), village officials, schools, community leaders, youth groups, and the general public. The activity stages comprised field observation, needs identification, program planning, implementation, and monitoring and evaluation. Implemented programs included renovating village boundary markers, conducting campus introduction sessions, educating students on the wise use of gadgets, and holding awareness sessions on early marriage, legal matters, and health, as well as establishing a Village Herbal Corner. Results indicate improvements in village boundary markers, increased access to higher education information for 41 students, digital literacy education regarding gadget usage for 32 students, and heightened community understanding through sessions on early marriage, law, and health—each attended by approximately 50 participants. Additionally, a Village Herbal Corner was successfully established to serve as a hub for education and the utilization of herbal plants. Overall, the activities positively impacted community knowledge, awareness, concern, and participation in supporting village development. Sustaining the program requires the continued involvement of the village government and the community through facility maintenance, program management, and periodic monitoring and evaluation. Keywords: Community service, community empowerment, infrastructure development, social education.
Co-Authors ., Saprudin A. Lingile, Ismail Abdullah, Julie Abdullah, Julie Abdullah, Julie Abdullah Afni, Meyke Nur Ahmad, Rukia Anggita Permata Yakup Ari Kurniawan Putra Bunai , Oktopianus Dahu, Marlina Ak. Dewi Walahe Diva Djou, Nurmat Elsa Lakoro Febriyanti Lakoro Gagan Mantali Gusasi, Suwardi Hasan, Wahyudin Hintalo, Indrawati Hippy, Mega Nurannisa Iin Agustina Hutudji Julfikram N. Kasim Julie Abdullah Juniar Doholio, Muh. Kalay, Vindy Nerson Kamaludin Uno Lakoro, Febriyanti Liyanti Polapa Luawo, Vera Vebrianti Marada, Nurhayati Marupa, Isra Masiaga, Novaliastuti Masjhur, Mohamad Abdul Radjak Mega Nurannisa Hippy Mohamad Abdul Radjak Masjhur Mohamad Hendrik Tuda Mustapa, Eka Sri Murni Nikma Bilondatu Novaliastuti Masiaga Novaliastuti Masiaga Nur Faizan Rauf Nurhayati Lagata Olfin Ishak Otaya, Yunita Polapa, Lianti Rahma Kadir, Siti Rahman, Zubaidah Rahman, Zubaidah Rasid, Ayub Usman Rivai, Sukariyati M Rivandi Dengo, Moh. Ronal Idrus Rukia Ahmad Sandalayuk, Marselia Saprudin Saprudin Saprudin, Saprudin Sri Hindun Daud Tahir, Antika Usman, Verdiansyah Yulianti Wando, Nadya