Article Per Year (5 Year)
p-Index From 2021 - 2026
5.433
P-Index
This Author published in this journals
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
Unknown Affiliation
Religion Aerospace Engineering Agriculture, Biological Sciences & Forestry Arts Humanities Automotive Engineering Biochemistry, Genetics & Molecular Biology Chemical Engineering, Chemistry & Bioengineering Chemistry Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Engineering Environmental Science Health Professions Immunology & microbiology Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Medicine & Pharmacology Neuroscience Nursing Physics Public Health Social Sciences Transportation Veterinary Other

Published : 37 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 37 Documents
Search

 1   2   3   4 
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.
Analisis Efektivitas Pengelolahan Dana Bantuan Operasional Sekolah (BOS) Di SMA Negeri 1 Telaga Kabupaten Gorontalo Antika, Ririn; Abdullah, Julie; Hasan, Wahyudin
Jurnal Ekonomika Dan Bisnis (JEBS) Vol. 3 No. 2 (2023): Mei - Agustus
Publisher : CV. ITTC INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47233/jebs.v3i2.721

Abstract

The purpose of this study is to analyze the effectiveness of the manement of School Operational Assistance (BOS) funds. The methods used in this study are quantitative methods, data collection techniques with observation, interviews and documentation. The results of the study showed that the BOS funds at SMA Negeri 1 Telaga were evvetife because the school budget activity plan (RKAS) and budget realization are in accordance with what was previously budgeted so that it is said to be effective
Analisis Efisiensi dan Efektivitas Pengelolaan APBDes di Desa Yosonegoro, Kecamatan Limboto Barat, Kabupaten Gorontalo Mulastri Suleman; Zubaidah Rahman; Wahyudin Hasan
Jurnal Publikasi Ekonomi dan Akuntansi Vol. 5 No. 2 (2025): Mei: Jurnal Publikasi Ekonomi dan Akuntansi (JUPEA)
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51903/jupea.v5i2.3980

Abstract

This study aims to evaluate the efficiency and effectiveness of the management of the Village Revenue and Expenditure Budget (APBDesa) in Yosonegoro Village, Limboto Barat District, Gorontalo Regency, for the 2019–2023 fiscal years. The research is grounded in the strategic importance of optimal village fund management as a key instrument to promote sustainable rural development. A mixed-methods approach was employed using a case study design, combining quantitative analysis of budget realization data with qualitative insights from interviews with village officials. The findings reveal that expenditure efficiency remains relatively low, with an average efficiency ratio of 94.57%, primarily due to underutilized funds in key sectors such as MSMEs, community empowerment, and cultural programs. In contrast, revenue management performed well, with an average effectiveness ratio of 97.50%, indicating the village's ability to meet most of its revenue targets. These results suggest the need for more thorough program evaluations, increased community participation, and enhanced transparency in financial governance to strengthen fiscal accountability and ensure village development aligns with the actual needs of local residents
Determinants of Going Concern Audit Opinions: Evidence from Textile and Garment Companies Listed on the Indonesia Stock Exchange Nikma Bilondatu; Wahyudin Hasan; Zubaidah Rahman
Vifada Management and Social Sciences Vol. 4 No. 1 (2026): January - June
Publisher : Yayasan Vifada Cendikia Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70184/3vwhbd09

Abstract

Purpose: This study aims to examine the effects of profitability, liquidity, firm size, debt default, and firm growth on going concern audit opinions among textile and garment manufacturing companies listed on the Indonesia Stock Exchange (IDX). Research Design and Methodology: A quantitative approach was employed using multiple linear regression analysis with the assistance of Statistical Package for the Social Sciences (SPSS). The study utilized secondary data obtained from the annual financial reports of 18 textile and garment manufacturing firms listed on the IDX during the 2023–2025 period, resulting in 54 firm-year observations selected through purposive sampling. Findings and Discussion: The results indicate that profitability, firm size, and firm growth have a negative and significant effect on going concern audit opinions. In contrast, debt default has a positive and significant effect on the likelihood of receiving a going concern audit opinion, while liquidity does not significantly influence the auditor’s opinion. These findings suggest that financial performance and debt-related conditions are important considerations in auditors’ assessments of business continuity. Implications: The study provides practical insights for auditors, managers, and investors regarding the financial determinants of going concern audit opinions. Future research is encouraged to incorporate additional governance and macroeconomic variables and extend the observation period to enhance the generalizability of the findings.
Strategi pengelolaan mangrove untuk ekonomi pesisir berbasis masyarakat di Cagar Alam Panua, Pohuwato Kalzum R Jumiyanti; Dian Puspaningrum; Rais Dera Pua Rawi; Dewi Walahe; Julie Abdullah; Wahyudin Hasan
SELAPARANG: Jurnal Pengabdian Masyarakat Berkemajuan Vol 10, No 2 (2026): April
Publisher : Universitas Muhammadiyah Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31764/jpmb.v10i2.38690

Abstract

Abstrak Mangrove di Cagar Alam Panua berpotensi menjadi penggerak ekonomi pesisir, namun menghadapi tekanan alih fungsi tambak sehingga diperlukan strategi pengelolaan berbasis masyarakat yang terarah. Program pengabdian masyarakat bertujuan untuk memetakan faktor internal–eksternal, menentukan posisi strategi, dan menetapkan prioritas program. Pendekatan kualitatif-deskriptif dilakukan melalui FGD di Balai Desa Maleo (15–16 Januari 2026) dengan 40 pemangku kepentingan, menggunakan brainstorming dan nominal group technique; analisis memakai IFAS–EFAS serta matriks SWOT. Berdasarkan hasil, kekuatan utama meliputi kawasan ±3.000 ha, 12 spesies mangrove, dan kelompok tani aktif di tiga desa (156 anggota). Lokasi studi berada pada Kuadran I (SO) dengan koordinat (1,76; 1,57) yang menandai kekuatan internal dan peluang eksternal tinggi. Strategi prioritas adalah SO1 (skor 9,2), WO2 (8,8), SO2 (8,5), ST1 (8,3), dan SO3 (8,0). Temuan menegaskan integrasi rantai nilai, insentif ekonomi, dan pengawasan partisipatif sebagai prasyarat agar pengembangan ekonomi memperkuat konservasi. Studi ini menyediakan peta strategi operasional bagi pemerintah daerah, BKSDA, dan komunitas; implikasinya kebijakan perlu mengikat konservasi melalui manfaat ekonomi yang adil dan terukur. Riset lanjut perlu mengukur dampak ekonomi-sosial secara longitudinal dan membandingkan antar desa. Kata kunci: pengelolaan mangrove berbasis masyarakat; ekonomi pesisir; analisis SWOT; blue economy; cagar alam panua.  Abstract Mangroves in the Panua Nature Reserve have the potential to be a driver of the coastal economy, but face pressure to change the function of ponds, a directed community-based management strategy is needed. This community service program to map internal–external factors, determine strategic positions, and set program priorities. Qualitative-descriptive approach was conducted through a FGD at Maleo Village Hall (January 15–16, 2026) with 40 stakeholders, using brainstorming and nominal group techniques; analysis using IFAS-EFAS and SWOT matrix Based on the results, the main strengths include an area of ±3,000 ha, 12 species of mangroves, and active farmer groups in three villages (156 members). The study location is in Quadrant I (SO) with coordinates (1.76; 1.57) which marks internal strength and high external opportunities. The priority strategies are SO1 (score 9.2), WO2 (8.8), SO2 (8.5), ST1 (8.3), and SO3 (8.0). The findings affirm value chain integration, economic incentives, and participatory oversight as prerequisites for economic development to strengthen conservation. This study provides operational strategy maps for local governments, BKSDA, and communities; The implication is that policies need to bind conservation through fair and measurable economic benefits. Further research needs to measure socio-economic impacts longitudinally and compare between villages. Keywords: community-based mangrove management; coastal economy; SWOT analysis; blue economy; panua nature reserve.
Kompensasi dan Penempatan Pengaruhnya Terhadap Kepuasan Kerja Karyawan Moh Farhan Ooktafian; Meimoon Ibrahim; Olfin Ishak; Wahyudin Hasan; Anggita Permata Yakup
Dinamis : Journal of Islamic Management and Bussiness Vol. 6 No. 1 (2023): April
Publisher : Institut Agama Islam Negeri Palopo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24256/dinamis.v6i1.3873

Abstract

The purpose of this study was to identify and analyze partially and simultaneously the independent variables of compensation and placement on the dependent variable of employee job satisfaction at PT. Batam Aero Technic. The method of analysis uses: multiple linear regression analysis, 2 independent variables and 1 dependent variable. Research results: 1) Compensation has a significance value of 0.010 1.694 it can be concluded that H1 is accepted. This means that compensation has a positive and significant effect partially on employee job satisfaction at PT. Batam Aero Technic. 2) Placement has a significance value of 0.019 1.694 it can be concluded that H1 is accepted. This means that placement has a positive and significant effect partially on employee job satisfaction at PT. Batam Aero Technic. 3) The results of the F test show that the joint effect of all independent variables of compensation (X1) and placement (X2) on the dependent variable (employee job satisfaction) shows positive and significant results at PT. Batam Aero Technic.
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.
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