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All Journal JRAK: Jurnal Riset Akuntansi dan Komputerisasi Akuntansi Media Trend: Berkala Kajian Ekonomi dan Studi Pembangunan AdBispreneur SELAPARANG: Jurnal Pengabdian Masyarakat Berkemajuan Dinamis : Journal of Islamic Management and Bussiness Gorontalo Accounting Journal Jurnal Ilmiah Akuntansi dan Bisnis Management Studies and Entrepreneurship Journal (MSEJ) International Journal of Management Progress Insan Cita Jurnal Pengabdian Kepada Masyarakat Jurnal Pengabdian kepada Masyarakat Nusantara JSAP : Journal Syariah and Accounting Public Jurnal Abdimas Bina Bangsa International Journal of Education, Social Studies, And Management (IJESSM) Dikmas: Jurnal Pendidikan Masyarakat dan Pengabdian Empowerment: Jurnal Pengabdian Masyarakat Jurnal Ekonomika Dan Bisnis Journal of Accounting Management Business and International Research Basic and Applied Accounting Research Journal International Assulta of Research and Engagement Vifada Management and Social Sciences Jurnal Publikasi Ekonomi dan Akuntansi
Hasan, Wahyudin
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The Effect of RoA, Roe, and DeR on Stock Prices in Companies That Listed on the LQ-45 Indonesia Stock Exchange in the 2018-2020 Period Laia, Roslina; Sitorus, Friska Darnawaty; Hasan, Wahyudin
Journal Of Accounting Management Business And International Research Vol 2, No 2 (2023): October 2023
Publisher : CV. Rayyan Dwi Bharata

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57235/jambuair.v2i2.875

Abstract

This study analyzes the effect of Return on Assets, Return on Equity, and Debt to Equity Ratio on stock prices in LQ-45 companies listed on the Indonesia Stock Exchange during the 2018-2020 period. The sample used consisted of 63 companies consisting of 21 companies from 45 companies listed in the LQ45 index during that period. The analytical tool used is multiple linear regression analysis with purposive sampling. The results of the study show that together, Return on Assets (ROA), Return on Equity (ROE), and Debt to Equity (DER) have a significant influence on stock prices. Partially ROA and ROE do not affect stock prices, while DER affects stock prices.
EDUKASI TENTANG PENCEGAHAN KECURANGAN KEUANGAN (FRAUD) BAGI PELAKU UMKM Sandag, Eltie Christi; Durya, Ngurah Pandji Mertha Agung; Shifa, Mutiara; Hasan, Wahyudin; Saprudin, Saprudin
Jurnal Abdimas Bina Bangsa Vol. 6 No. 1 (2025): Jurnal Abdimas Bina Bangsa
Publisher : LPPM Universitas Bina Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46306/jabb.v6i1.1745

Abstract

Micro, Small and Medium Enterprises (UMKM) play an important role in the national economy. However, this sector often faces challenges related to financial management, especially in preventing financial fraud. Lack of understanding about transparent and systematic financial management can increase the risk of irregularities, which in turn can harm the UMKM business itself. This community service activity aims to provide education to UMKM players regarding the prevention of financial fraud through the application of good financial governance principles. The method used in this activity is an educational approach based on training and mentoring, which involves counseling sessions, interactive discussions, and simulations of implementing a transparent and accountable financial recording system. This activity was carried out in rural areas by involving a number of UMKM actors from various business sectors. The results of this activity showed an increase in participants' understanding of the types of financial fraud, the factors that cause it, and prevention strategies, including the implementation of a simple internal control system that can be applied according to the scale of their business. With this education, it is hoped that UMKM players will be more aware of the importance of good financial management and be able to implement fraud prevention measures in their business operations.
Analisis Menemukenali Faktor-faktor Pengaruh Konservatisme Dwi Budi Srisulistiowati; Muhammad Rispan Affandi; Harfiahani Indah Rakhma Ningtyas; Wahyudin Hasan; Musran Munizu
Management Studies and Entrepreneurship Journal (MSEJ) Vol. 6 No. 2 (2025): Management Studies and Entrepreneurship Journal (MSEJ)
Publisher : Yayasan Pendidikan Riset dan Pengembangan Intelektual (YRPI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/msej.v6i2.7185

Abstract

Penelitian bertujuan menganalisis pengaruh Financial Distress dan Growth Opportunities terhadap Konservatisme Akuntansi. Penelitian ini menggunakan pendekatan kuantitatif dengan analisis SMART PLS. Data yang digunakan diperoleh dari perusahaan yang terdaftar di BEI selama periode 2017 - 2021. Hasil penelitian menunjukkan bahwa Growth Opportunities memiliki pengaruh terbesar terhadap Konservatisme Akuntansi, Financial Distress menunjukkan pengaruh yang lebih kecil terhadap Konservatisme Akuntansi. Penelitian ini memberikan bukti bahwa perusahaan dengan peluang pertumbuhan yang lebih besar cenderung memilih kebijakan akuntansi yang lebih konservatif. Kesimpulan menyatakan bahwa kebijakan Konservatisme Akuntansi dipengaruhi oleh faktor internal seperti : Growth Opportunities. Namun, penelitian ini juga memiliki keterbatasan dalam hal pengukuran Financial Distress dan tidak mempertimbangkan faktor eksternal seperti kondisi ekonomi makro.
The Influence of Professional Ethics and Government Accounting Standards on the Quality of Financial Reporting in Gorontalo Regency Dahu, Marlina Ak.; Abdullah, Julie; Saprudin; Junus, Onong; Hasan, Wahyudin
Basic and Applied Accounting Research Journal Vol 5 No 1 (2025): Basic and Applied Accounting Research Journal
Publisher : Future Science

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

Abstract

This study aims to analyze the influence of professional ethics and government accounting standards on the quality of financial reports in Gorontalo Regency. The research employs a regression model. The results show that both professional ethics and government accounting standards collectively have a significant impact on the quality of financial reports. Partial tests also indicate that each independent variable has a positive and significant effect on the quality of financial reports. The determination test (R2) results indicate that professional ethics and government accounting standards can explain approximately 64% of the variation. In conclusion, the application of good professional ethics and appropriate government accounting standards plays an important role in enhancing accountability and transparency in public financial management.
Empowering Micro Small and Medium Enterprises (MSMEs) to Improve Global Economic Welfare Bambang Irawan; Chusnul Rofiah; Asfahani Asfahani; Sufyati HS; Wahyudin Hasan
International Assulta of Research and Engagement (IARE) Vol. 1 No. 2 (2023): International Assulta of Research and Engagement (IARE)
Publisher : Edujavare Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70610/iare.v1i2.66

Abstract

In recent years, there has been a paradigm shift in understanding the role of MSMEs in the global economy. MSMEs are no longer considered local business entities but agents of change that can stimulate sustainable economic growth. This service research aims to make a real contribution to designing MSME empowerment strategies that have a broad impact, open up new opportunities, and positively affect global economic welfare. The method applied in this community service activity is community-based Research (CBR) using the forum group discussion (FGD) approach in the training and mentoring process. So, it is concluded that the empowerment of MSMEs proves its effectiveness in identifying, overcoming, and providing concrete solutions to their challenges. Involving business actors in decision-making and empowerment processes provides a solid foundation for sustainable growth. Training, mentoring, and support from the government and local communities form a supportive ecosystem in improving global economic welfare through developing MSMEs. Second, findings related to product innovation from natural resources, such as coconut and fish, show great potential in diversifying MSME businesses and opening up new opportunities in the global market.
Pelatihan Keuangan Sederhana bagi Pelaku Usaha Mikro di Kecamatan Limboto Usu, Idrus; Lamuda, Ilyas; Paramata, Moh Rolli; Ibrahim, Ismail A; Yusuf, Nurdin; Yakup, Anggita Permata; Ishak, Olfin; Hasan, Wahyudin; Abdul, Elfis Mus; Rahman, Zubaidah
Jurnal Pengabdian kepada Masyarakat Nusantara Vol. 6 No. 2 (2025): Jurnal Pengabdian kepada Masyarakat Nusantara Edisi April - Juni
Publisher : Lembaga Dongan Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55338/jpkmn.v6i2.5998

Abstract

Pelatihan keuangan sederhana berbasis digital ini dilaksanakan untuk membantu para pelaku usaha mikro di Kecamatan Limboto dalam memahami dan mengelola keuangan usaha mereka secara lebih baik. Selama ini, banyak pelaku usaha masih mencampuradukkan keuangan pribadi dan usaha, serta belum memiliki kebiasaan mencatat transaksi secara rutin. Melalui pendekatan yang praktis dan mudah dipahami, peserta dikenalkan pada aplikasi pencatatan keuangan berbasis Android seperti BukuKas dan Catatan Keuangan Harian, yang dirancang agar ramah digunakan oleh siapa saja, termasuk mereka yang belum terbiasa dengan teknologi digital. Metode pelatihan mencakup sesi penyampaian materi, praktik langsung, dan pendampingan personal. Hasilnya, sebagian besar peserta mulai memahami pentingnya pencatatan keuangan yang rapi dan mulai menerapkannya dalam usaha mereka. Meski demikian, masih ada peserta yang memerlukan bimbingan lebih lanjut dalam menggunakan aplikasi secara mandiri. Kegiatan ini menunjukkan bahwa pelatihan keuangan berbasis digital dapat menjadi langkah awal yang efektif untuk meningkatkan literasi keuangan pelaku usaha mikro, apalagi jika didukung dengan pendampingan berkelanjutan dan akses teknologi yang memadai.
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.
Efektivitas Belanja Barang Dan Jasa Pada Kantor Kecamatan Tapa Kabupaten Bone Bolango Umar, Reply Jusuf; Abdullah, Julie; Hasan, Wahyudin
JSAP : Journal Syariah and Accounting Public Vol 6, No 1 (2023): Juli 2023
Publisher : Program Studi Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31314/jsap.6.1.1-8.2023

Abstract

This study aims to determine and analyze the effectiveness of the budget for goods and services in the Tapa District Office, Bone Bolango Regency. This study uses the method of analysis of the effectiveness ratio. The data collection method used in this research is by means of documentation, interviews and observation.The results of this study indicate that the level or criteria for the effectiveness of the goods and services budget at the Tapa District Office, Bone Bolango Regency from 2018-2021 are classified as effective criteria. In 2018 the effectiveness rate was 97.22% (Effective). Then in the following year 2019, the level of effectiveness increased to 98.79% (Effective). Furthermore, 2020 is the year with the lowest level of effectiveness during the 2018-2021 period with an effectiveness rate of 93.31% but is still classified as Effective. Furthermore, 2021 will be the year with the highest level of effectiveness during the 2018-2021 period, namely 99.66% (Effective).
Liquidity Ratio Analysis to Assess the Financial Performance of PT Mayora Indah Tbk Modamba, Widya; Lamuda, Ilyas; Hasan, Wahyudin; Yakup, Anggita Permata
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.v5i2.728

Abstract

This study's background is based on previous studies that show variations in the assessment of the company's financial performance. Therefore, this study was conducted to provide a clearer picture of the company's ability to meet its short-term obligations. The research method used is descriptive analysis with a quantitative approach, where the data obtained is classified, explained, and analyzed using liquidity ratios, namely the Current Ratio, Quick Ratio, and Cash Ratio. The data used are the financial statements of PT. Mayora Indah Tbk for the last five years. The study results show that the Current Ratio, Quick Ratio and Cash Ratio have sufficient cash to meet their short-term obligations. Based on the results of this analysis, it can be concluded that PT. Mayora Indah Tbk has good liquidity and can meet its short-term obligations during the study period. Thus, the initial hypothesis stating that the company's liquidity ratio is in poor condition is rejected.
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

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

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.
Co-Authors ., Saprudin Abdul, Elfis Mus Abdullah, Julie Abdullah, Julie Aditya Putri Mayasari Pakaya Afdal S. Hatta Alamri, Annisa Rizqa Anggita Permata Yakup Antika, Ririn Asfahani Asfahani Atika Puspita Marzaman Belembele, Moh. Dimas Biongan, Ahiar Chusnul Rofiah Dahu, Marlina Ak. Datuela, Detasya Dewi Walahe Dian Puspaningrum Dikson junus Djarangkala, Azwar Dunggio, Sabrina Durya, Ngurah Pandji Mertha Agung Dwi Budi Srisulistiowati ernikawati ernikawati ernikawati, ernikawati Firman Dera Fransiska Nteseo Gamar Sri Wahyuningsi Winowoda Gani, Roydah Hanapi, Yayan Harfiahani Indah Rakhma Ningtyas Harun, Nur Istiyan Harun, Nur Istiyan Hasan, Meryanti Hilala, Abdul Muis Ibrahim, Ismail A Ibrahim, Meimoon Ichsan, Ilyas Idrus Usu Ishak, Sucindah Ismail, Nurwita Julie Abdullah Julie Abdullah Jumiyanti, Kalzum R Jumiyanti, Kalzum R. Junus, Onong Kalzum R Jumiyanti Karundeng, Deby Rita Kasim, Ramdan Kodai, Dince A Kumay, Asmaranda Laia, Roslina Lamuda, Ilyas Liyanti Polapa Luawo, Vera Vebrianti Masiaga, Novaliastuti Mayang, Faqih Al-Ghazali T. Meryanti Hasan Modamba, Widya Moh Farhan Ooktafian Moh Rizal A. Pontoh Moh. Arif Novriansyah Moh. Rolli Paramata Mohamad Abdul Radjak Masjhur Moonti, Roy Marthen Moonti, Roy Marthen Muhammad Fachri Arsjad Muhammad Rispan Affandi Mulastri Suleman Musran Munizu Mustapa, Eka Sri Murni Nikma Bilondatu Nikma Bilondatu Nirmala Sahi Novaliastuti Masiaga Novriansyah, Mohammad Arif Nuna, Muten Nurindah Thalib Olfin Ishak Olii, Muhammad Umsini Putra Palowa, Fidya H. Paramata, Yeni Paramata, Yeni Pauweni, Lisna Pido, Rivaldo Pongoalo, Melisa Andriayanti R. Jumiyanti, Kalzum Rachelia Porogoi Rahman, Zubaidah Rahman, Zubaidah Rais Dera Pua Rawi Rasid, Ayub Usman Rasid, Ayub Usman Ririn Antika RR. Ella Evrita Hestiandari Ryan Ishak Sado, Deysi Ramadani P. Sandag, Eltie Christi Saprudin Saprudin . Saprudin Saprudin, Saprudin Shifa, Mutiara Sitorus, Friska Darnawaty Sufyati HS Syamsudin, Febriyanto Towana, Putriyanti Umar, Reply Jusuf Wowor, Muhammad Rinaldy Yopin Lamatenggo Yulinda Djalilu Yusuf, Nurdin Yusup, Mercy Zubaidah Rahman Zubaidah Rahman Zulkifli Pakaya