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All Journal JRAK: Jurnal Riset Akuntansi dan Komputerisasi Akuntansi Media Trend: Berkala Kajian Ekonomi dan Studi Pembangunan AdBispreneur 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 Jurnal Ilmiah Akuntansi Kesatuan 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
Hasan, Wahyudin
Universitas Gorontalo
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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.
Regional Fiscal Health: An Evaluation of the Financial Performance of Gorontalo Regency Hasan, Wahyudin; Abd Mutalib, Susanti; Rahman, Zubaidah; Abdullah, Julie; Saprudin
Jurnal Ilmiah Akuntansi Kesatuan Vol. 13 No. 5 (2025): JIAKES Edisi Oktober 2025
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v13i5.3853

Abstract

Regional autonomy through fiscal decentralization is expected to strengthen local government capacity in managing resources independently. However, many regions remain highly dependent on central transfers, making the evaluation of fiscal performance crucial to measure independence, efficiency, and effectiveness in financial management. This study aims to evaluate the fiscal health of the Gorontalo Regency Government through an analysis of financial performance over the period 2018–2023. The research employs a descriptive quantitative approach, utilizing secondary data obtained from official government financial reports. The analysis is conducted using three key indicators: the financial independence ratio, the effectiveness ratio of locally-generated revenue, and the financial efficiency ratio. The findings reveal that the financial performance of Gorontalo Regency remains suboptimal. The financial independence ratio indicates a high level of dependence on central government transfers. The average effectiveness ratio of locally-generated revenue is 75.62%, which falls into the category of less effective, while the average financial efficiency ratio of 102.17% indicates inefficient budget utilization. These findings suggest the need for reforms in regional financial management to enhance fiscal independence, as well as the effectiveness and efficiency of budget implementation.
Pemberdayaan Masyarakat Melalui Pengolahan Jagung Di Desa Botubilotahu Kecamatan Marisa Kabupaten Pohuwato Hasan, Wahyudin; Hanapi, Yayan; Mayang, Faqih Al-Ghazali T.; Kumay, Asmaranda; Dunggio, Sabrina; Belembele, Moh. Dimas; Syamsudin, Febriyanto; Wowor, Muhammad Rinaldy; Towana, Putriyanti; Sado, Deysi Ramadani P.; Pongoalo, Melisa Andriayanti; Datuela, Detasya; Palowa, Fidya H.
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.v5i4.4203

Abstract

Corn is one of Indonesia's leading food crops with great potential, both as a food source and a functional product. In Botubilotahu Village, Marisa District, Pohuwato Regency, most corn is still sold in raw form, even though corn can be processed into various products, one of which is corn chips. Although corn chips are already known, their distribution is limited to a local scale. The Community Service Program in this village aims to empower the community, especially housewives, by utilizing corn to make corn chips as a healthy snack alternative. This program involves socialization, training, and product marketing, with the necessary equipment and raw materials provided. It is hoped that processing corn into chips can increase the selling value of corn and improve the welfare of the local community
Faktor-faktor Yang Mempengaruhi Penyusunan Anggaran Berbasis Kinerja di Pemerintah Provinsi Gorontalo Hasan, Wahyudin
Gorontalo Accounting Journal Volume 1 Number 1 April 2018
Publisher : Universitas Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (283.301 KB) | DOI: 10.32662/gaj.v1i1.67

Abstract

This study aims to describe the factors that influence the performance-based budgeting Gorontalo provincial government by using descriptive research method approach. As for the background of this research is with the issuance of Law No. 17 of 2003 on State Finance which includes a variety of fundamental changes in the approach to budgeting. Such changes would require the support system that is more responsive budgeting, which could facilitate efforts to meet society's demands for improved government performance in the areas of development, quality of service and efficiency of resource utilization.Seeing the conditions in local and central government and supported by the applicable rules then it should budgeting system in Indonesia is still input-based budgeting system was replaced with that is able to respond to those changes. In its place is the State Budget Based on Job Performance or term that is more commonly used is the Performance-Based Budgeting. The process of drafting and targets to be achieved from performance-based budgeting system illustrates the opportunity for the regions to develop vision and mission and realize the wishes and expectations of society in accordance with the potential of the area in question.
Perencanaan dan Penganggaran Responsif Gender terhadap Efektivitas Pelaksanaan Anggaran Organisasi Perangkat Daerah Luawo, Vera Vebrianti; Saprudin, Saprudin; Junus, Onong; Hasan, Wahyudin
Gorontalo Accounting Journal Volume 8 Number 1 April 2025
Publisher : Universitas Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32662/gaj.v8i1.4466

Abstract

This study aims to analyze the effect of Gender-Responsive Planning and Budgeting on the effectiveness of budget implementation in Regional Government Organizations (OPD) in Gorontalo Regency. Involving 64 respondents from 32 OPDs and using multiple regression analysis, the results show that Gender-Responsive Planning does not have a significant effect due to the mismatch between budget realization and the planned targets. In contrast, Gender-Responsive Budgeting has a significant effect; however, limited budget allocations, particularly the decrease in General Allocation Funds (DAU), hinder gender equality programs. Therefore, the Inspectorate’s supervision is essential to ensure consistency between planning, budgeting, and budget implementation.
Tingkat Ketergantungan Keuangan Daerah Abdullah, Julie; Hasan, Wahyudin
Gorontalo Accounting Journal Volume 5 Nomor 2 October 2022
Publisher : Universitas Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32662/gaj.v5i2.2414

Abstract

The purpose of writing this article is to determine the level of regional financial dependence in the North Bolaang Mongondow Regency using the method of financial ratio analysis.  The results showed that over 5 years the government of North Bolaang Mongondow Regency relied heavily on transfer funds from external parties to finance regional expenditures with an average percentage of financial dependence of 93.29 percent.  This high percentage rate shows that the contribution of local original income to the total regional income of the North Bolaang Mongondow Regency is still minimal.
Sistem Akuntansi Pemberian Kredit Agunan Rumah Dalam Mendukung Pengendalian Internal Pemberian Kredit Dera, Firman; Masiaga, Novaliastuti; Rahman, Zubaidah; Hasan, Wahyudin
Gorontalo Accounting Journal Volume 7 Nomor 1 April 2024
Publisher : Universitas Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32662/gaj.v7i1.3435

Abstract

This research aims to explain and analyze how the Accounting System for Providing Home Collateral Credit at PT. Bank Tabungan Negara, Tbk Gorontalo Branch Office. The method used in the research is a qualitative descriptive review. PT. Bank Tabungan Negara, Tbk Gorontalo Branch Office has implemented an accounting system for granting home mortgage credit  well and meets the internal control elements and is in accordance with established standards, and is supported by an E-Loan system which can provide convenience in the credit granting process and more effective and efficient credit decision making from the credit granting system.
Penyusutan Aset Tetap Kenderaan Bermotor Abdullah, Julie; Hasan, Wahyudin; Djarangkala, Azwar
Gorontalo Accounting Journal Volume 4 Nomor 2 October 2021
Publisher : Universitas Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (295.612 KB) | DOI: 10.32662/gaj.v4i2.1786

Abstract

Fixed assets of motorized vehicles have a relatively short useful life compared assets such as structures and buildings. Besides from that, this object is very prone to loss, damage, and constant depreciation. To minimize the risk in estimating depreciation of fixed assets on a time frame scale, good asset plan is necessary. The goal of this article is to find out which Bone Bolango Regency Financial and Asset Management Agency manages the depreciation of motorized vehicle in the financial statements. The analysis tool use the straight-line method to assess fixed assets, as well as the method used is quantitative descriptive, the aim of obtaining an objective picture of the implementation of depreciation of fixed assets in accordance with Government Regulation Number 71 of 2010 based on financial statement data period 2020. From the results of the research showed that In the activity of determining the value of BPKAD Bone Bolango district not yet in accordance with Government Accounting Standards No. 07 contained in Government Regulation Number 71 of 2010 concerning Government Accounting Standards. In principles of the accounting activity of depreciation of assets, primarily motorized vehicles, the activity of determining the useful life of assets and the depreciation of assets calculation activities of institutional motorized vehicle assets has matched PSAP number 7.
Pengaruh Intellectual Capital dan Ukuran Perusahaan Terhadap Profitabilitas Perbankan di Bursa Efek Indonesia Ishak, Sucindah; Abdullah, Julie; Saprudin, Saprudin; Hasan, Wahyudin
Jurnal Ilmiah Akuntansi & Bisnis Vol 9 No 1 (2024)
Publisher : Universitas Pendidikan Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38043/jiab.v9i1.5108

Abstract

Penelitian ini bertujuan untuk mengkaji pengaruh intelectual capital dan ukuran perusahaan terhadap profitabilitas pada perusahaan perbankan yang terdaftar di Bursa Efek Indonesia. Perusahaan besar memiliki stabilitas kinerja yang lebih baik dan kemampuan menghasilkan profitabilitas yang tinggi, sementara intellectual capital berfungsi sebagai aset tak berwujud yang meningkatkan daya saing dan kinerja perusahaan. Data penelitian menunjukkan bahwa beberapa perusahaan mengalami penurunan laba bersih yang signifikan selama periode 2019-2022, terutama akibat pandemi Covid-19. Penelitian ini menggunakan model regresi untuk menguji pengaruh variabel independent terhadap variabel dependent. Berdasarkan analisis, ditemukan bahwa secara parsial intellectual capital dan ukuran perusahaan keduanya memiliki pengaruh positif dan signifikan terhadap profitabilitas. Intellectual capital menjadi indikator objektif untuk menilai keberhasilan bisnis dan kemampuan perusahaan dalam menghasilkan profit, sementara perusahaan dengan ukuran lebih besar cenderung memiliki kinerja yang lebih baik dan profit lebih tinggi. Secara simultan, kedua variabel ini memberikan kontribusi signifikan terhadap profitabilitas, menunjukkan pentingnya intellectual capital dan ukuran perusahaan dalam meningkatkan kinerja finansial.
Co-Authors ., Saprudin Abd Mutalib, Susanti 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 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 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 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 Moonti, Roy Marthen Moonti, Roy Marthen Muhammad Fachri Arsjad Muhammad Rispan Affandi Musran Munizu Mustapa, Eka Sri Murni 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 Rachelia Porogoi Rahman, Zubaidah Rahman, Zubaidah 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 Zulkifli Pakaya