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All Journal Mopolayio : Jurnal Pengabdian Ekonomi Jurnal Mahasiswa Akuntansi Multidisciplinary Indonesian Center Journal
Mohune, Sesylia
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Religion Humanities Earth & Planetary Sciences Economics, Econometrics & Finance Education Other

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Analisis Kesesuaian Barang dalam Transaksi Akad Salam Di Marketplace Shopee (Studi Kasus pada Mahasiswa PMM Batch 3 Inbound Universitas Muhammadiyah Semarang) Mohune, Sesylia; Toloh, Vidya Vanessa; Pilomonu, Mentari Sawitri
Jurnal Mahasiswa Akuntansi Vol 2 No 3 (2023): JAMAK: Jurnal Mahasiswa Akuntansi (Desember)
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/jamak.v2i3.116

Abstract

Penelitian ini bertujuan untuk menganalisis kesesuaian barang dalam transaksi akad salam di marketplace Shopee. Penelitian ini menggunakan metode penelitian kualitatif deskriptif dengan pembagian kuisioner. Responden penelitian adalah mahasiswa PMM Batch 3 Inbound Universitas Muhammadiyah Semarang yang pernah melakukan transaksi akad salam di marketplace Shopee. Hasil penelitian menunjukkan bahwa kesesuaian barang dalam transaksi akad salam di marketplace Shopee secara umum sudah baik. Hal ini ditunjukkan dari persentase responden yang menyatakan bahwa barang yang diterima sesuai dengan deskripsi dan sesuai dengan spesifikasi yang di inginkan sebesar 89%. Namun, masih terdapat beberapa responden yang menyatakan bahwa barang yang diterima tidak sesuai dengan deskripsi dan Spesifikasi. Berdasarkan penelitian ini, dapat disimpulkan bahwa kesesuaian barang dalam transaksi akad salam di marketplace Shopee sudah baik.
THE INFLUENCE OF WEBSITE-BASED SUSTAINABILITY REPORTING AND CAPITAL STRUCTURE ON FIRM VALUE (Study of IDX ESG Leaders) Mohune, Sesylia; Mahmud, Muliyani; Pilomonu, Mentari Rizki Sawitri
Multidisciplinary Indonesian Center Journal (MICJO) Vol. 3 No. 2 (2026): Vol. 3 No. 2 Edisi April 2026
Publisher : PT. Jurnal Center Indonesia Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62567/micjo.v3i1.2049

Abstract

The phenomenon of increasing attention toward environmental and sustainability issues has driven companies to improve information transparency, moving beyond mere financial reports to include non-financial disclosures. One form of this transparency is realized through website-based sustainability reporting, which allows companies to convey sustainability information more openly and accessibly to stakeholders. On the other hand, capital structure decisions remain a fundamental factor that can potentially influence market perceptions of firm value, as they relate to the balance between internal and external funding in supporting operational continuity and growth strategies. This study aims to determine the influence of website-based sustainability reporting and capital structure on firm value through multiple linear regression analysis. Using a quantitative approach and secondary data obtained from annual reports and official company websites, the study focuses on issuers consistently listed in the IDX ESG Leaders index during the 2023–2024 period. The sample selection utilized purposive sampling, resulting in 20 companies with a total of 40 data observations. Firm value was measured using the Tobin’s Q ratio, the level of sustainability reporting disclosure was proxied through the Sustainability Report Disclosure Index (SRDI) based on GRI 2021 standards, and capital structure was measured by the Debt to Equity Ratio (DER). The partial results of the study show that website-based sustainability reporting has a positive coefficient but no significant effect on firm value. Similarly, capital structure shows a positive direction but is not statistically significant. Furthermore, the two variables simultaneously have no significant effect on the firm value of IDX ESG Leaders issuers. These findings indicate that although website-based sustainability disclosure and capital structure tend to have a direct relationship with firm value, the influence is not yet strong enough to significantly affect market valuation within a group of issuers that already meet sustainability criteria. Consequently, the firm value of IDX ESG Leaders issuers is not solely determined by the level of website-based sustainability disclosure or the company's capital structure.
Peran Relawan Pajak dalam Pendampingan Pelaporan SPT Tahunan Berbasis E-Filing sebagai Upaya Meningkatkan Kepatuhan Wajib Pajak Dirman, Dirman; Koem, Mustaqim R.; Mohune, Sesylia; Iko, Mohammad Alif; Latif, Nazwa Ramadhani
Mopolayio : Jurnal Pengabdian Ekonomi Vol. 3 No. 3 (2024): Mopolayio : Jurnal Pengabdian Ekonomi Volume 3 Number 3 (July 2024) has been of
Publisher : Fakultas Ekonomi Universitas Negeri Gorontalo

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

Abstract

Pajak merupakan sumber utama pendapatan negara yang berperan besar dalam mendukung pembangunan nasional. Oleh sebab itu, kepatuhan wajib pajak dalam melaporkan Surat Pemberitahuan (SPT) Tahunan menjadi sangat penting. Namun, tingkat kepatuhan tersebut masih menghadapi berbagai kendala, khususnya di wilayah Gorontalo, seperti rendahnya pemahaman perpajakan, keterbatasan literasi digital, serta hambatan teknis dalam penggunaan sistem e-Filing. Kegiatan ini bertujuan untuk menganalisis peran relawan pajak dalam mendampingi pelaporan SPT Tahunan berbasis e-Filing guna meningkatkan kepatuhan wajib pajak. Metode yang digunakan adalah pendekatan partisipatif berbasis pemberdayaan masyarakat dengan melibatkan wajib pajak secara aktif. Pelaksanaan kegiatan meliputi tahap persiapan, pelaksanaan, dan evaluasi melalui pendampingan langsung serta penyebaran informasi di ruang publik dan kantor pajak. Hasilnya menunjukkan bahwa pendampingan oleh relawan pajak efektif membantu mengatasi kendala teknis serta meningkatkan kemampuan dan kemandirian wajib pajak dalam memenuhi kewajiban perpajakan
Co-Authors Dirman, Dirman Iko, Mohammad Alif Koem, Mustaqim R. Latif, Nazwa Ramadhani Mentari Rizki Sawitri Pilomonu Muliyani Mahmud Pilomonu, Mentari Sawitri Toloh, Vidya Vanessa