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All Journal Journal of Economics, Business, & Accountancy Ventura Measurement : Jurnal Akuntansi SEIKO : Journal of Management & Business Jambura Accounting Review Community Engagement and Emergence Journal (CEEJ) JSAP : Journal Syariah and Accounting Public GANESHA: Jurnal Pengabdian Masyarakat Assets : Jurnal Ilmiah Ilmu Akuntansi, Keuangan dan Pajak JAMBURA: JURNAL ILMIAH MANAJEMEN DAN BISNIS Paradoks : Jurnal Ilmu Ekonomi Mopolayio : Jurnal Pengabdian Ekonomi Majapahit Journal of Islamic Finance dan Management Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Majapahit Journal of Islamic Finance dan Management Jurnal Mahasiswa Akuntansi JER International Journal of Business and Quality Research Multidisciplinary Indonesian Center Journal Journal of Ekonomics, Finance, and Management Studies
Hiola, Yustina
Universitas Negeri Gorontalo, Gorontalo, Indonesia
Religion Agriculture, Biological Sciences & Forestry Humanities Civil Engineering, Building, Construction & Architecture Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Social Sciences Other

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The Effect Of Sustainability Reporting On Company Value With Intellectual Capital As A Moderation Dirman, Dirman; Muliyani Mahmud; Yustina Hiola
International Journal of Business and Quality Research Vol. 4 No. 01 (2026): Januari - March, International Journal of Business and Quality Research (IJBQR
Publisher : Citakonsultindo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63922/ijbqr.v4i01.3030

Abstract

This study examines the relationship between sustainability reporting and firm value and investigates whether intellectual capital strengthens this relationship in companies listed in the Jakarta Islamic Index (JII). Firm value is proxied by Price to Book Value (PBV), sustainability reporting is measured using the Global Reporting Initiative (GRI) disclosure index, and intellectual capital is assessed using the Value Added Intellectual Coefficient (VAIC™) model. The sample consists of 30 JII-listed firms in 2024, analyzed using Structural Equation Modeling–Partial Least Squares (SEM-PLS). Drawing on signaling theory and the resource-based view, sustainability reporting is expected to function as a credible signal of long-term value creation, while intellectual capital is assumed to enhance the firm’s ability to transform sustainability disclosure into competitive advantage. However, the findings indicate that sustainability reporting does not significantly affect firm value, and intellectual capital does not moderate this relationship. These results suggest that sustainability disclosure in the Islamic capital market context may not yet be perceived as value-relevant information by investors. The absence of a significant effect also raises concerns regarding disclosure quality and the potential perception of greenwashing, where sustainability reporting fulfills regulatory compliance but lacks substantive strategic integration. The study contributes to the literature by highlighting the signaling limitations of sustainability reporting and the underutilized strategic role of intellectual capital in emerging Islamic markets.
Analisis Modal Kredit Usaha Rakyat dalam Meningkatkan Perkembangan UMKM dI Kota Tengah: Studi Kasus UMKM Dwi Laundry dan Toko Olfan Dinda Resti Umar; Ronald Soemitro Badu; Yustina Hiola
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 7 No. 1 (2025): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/alkharaj.v7i1.4520

Abstract

This study aims to determine the ideal working capital for MSMEs in the Central City District. The research used a quantitative approach with descriptive methods. The sample in this study was two MSMEs where data collection used observation, interviews and documentation. The data analysis technique uses debt ratio analysis, maximum loan analysis and calculation analysis of business capital sources from loans. The results showed that People’s Business Credit capital has a positive impact on improving the income and operations of MSMEs. Dwi Laundry and Toko Olfan recorded increased revenues thanks to the use of People's Business Credit capital, which allowed for increased operational capacity and improved financial performance from year to year. However, the research also found that MSME owners tend to use business income for personal purposes, which leads to confusion between personal and business finances and hinders strategic decision-making.
Evaluasi Pengawasan Pengadaan Barang dan Jasa pada Pemerintah Kota Gorontalo: Studi Kasus Inspektorat Kota Gorontalo Siti Nur Anisa Ali; Rio Monoarfa; Yustina Hiola,
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 7 No. 1 (2025): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/alkharaj.v7i1.5050

Abstract

This study aims to identify and evaluate the form of the goods and services procurement oversight in the Gorontalo City Government conducted by the Gorontalo City Inspectorate. This study uses a qualitative method with a case study approach. The data collection techniques include observation, interviews, and documentation. The data analysis techniques involve data reduction, data display, and conclusion drawing/verification. The results of study indicate that the task planning in the oversight process of goods and services procurement by the Gorontalo City Inspectorate can proceed through several stages as follows: task preparation, task risk assessment, preliminary survey, work program, and the requirement for a Management Representation Letter (MRL). The task implementation in the oversight process of goods and services procurement by the Gorontalo City Inspectorate can proceed through several stages mentioned as follows: preliminary discussions, data and information collection, analysis and evaluation of evidence, a list of obtained evidence, task documentation, and task supervision. In communicating the task results in the goods and services procurement oversight process by the Gorontalo City Inspectorate, several stages need to proceed: task result discussion, task result reporting, and follow-up monitoring.
Analisis Pengungkapan Biaya Lingkungan pada Pengelolaan Limbah Rumah Sakit Umum Daerah (RSUD) Toto Kabila, Bone Bolango Istifani R. Sako; Ronald S Badu; Yustina Hiola
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 7 No. 1 (2026): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v7i1.10330

Abstract

This study aims to analyze the environmental cost disclosure in waste management at Toto Kabila Regional General Hospital (RSUD) Bone Bolango. The research method used is descriptive qualitative. The data used are primary and secondary data, with data collection using direct interviews and archival documents. The results of this study indicate that Toto Kabila Regional General Hospital (RSUD) Bone Bolango has incurred waste management costs as a form of maintaining environmental quality. Waste management costs incurred have not been specifically classified in the environmental cost report. However, in implementing environmental cost allocation, Toto Kabila Bone Bolango Regional General Hospital identifies environmental costs based on waste type, recognizes waste management costs when they provide benefits to the hospital, measures waste management costs using monetary units, presents waste management costs alongside other costs related to environmental costs, and discloses waste management costs in the operational report.
THE EFFECT OF PROFITABILITY (ROA AND ROE) ON THE STOCK PRICES OF DIGITAL BANKS LISTED ON THE INDONESIA STOCK EXCHANGE DURING THE 2021-2024 PERIOD Siti Nurindah Hasan; Siti Pratiwi Husain; Yustina Hiola
Majapahit Journal of Islamic Finance and Management Vol. 6 No. 2 (2026): Islamic Finance and Management
Publisher : Universitas KH. Abdul Chalim Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/mjifm.v6i2.1021

Abstract

This study aims to analyze the effect of profitability, proxied by Return on Assets (ROA) and Return on Equity (ROE), on stock prices of digital banks listed on the Indonesia Stock Exchange (IDX) for the 2021–2024 period. This study employed a quantitative approach with multiple linear regression analysis processed using SPSS. The sample consisted of seven companies using quarterly data. The sampling technique used was saturated sampling. The results indicate that Return on Assets (ROA) and Return on Equity (ROE) influence stock prices, but are not statistically significant. Simultaneously, ROA and ROE also influence stock prices, but are insignificant. These findings indicate that profitability is not yet a primary factor influencing digital bank stock prices, suggesting that other factors beyond the research variables play a more significant role in determining stock price movements.
ANALYSIS OF ACCOUNTABILITY OF VILLAGE FUND MANAGEMENT IN ULOBUA VILLAGE, TIBAWA DISTRICT, GORONTALO REGENCY Nur Fadillah Putri; Zulkifli Bokiu; Yustina Hiola
Multidisciplinary Indonesian Center Journal (MICJO) Vol. 2 No. 3 (2025): Vol. 2 No. 3 Edisi Juli 2025
Publisher : PT. Jurnal Center Indonesia Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62567/micjo.v2i3.820

Abstract

The objective of this research was to prove whether using Choral Reading strategy can improve reading comprehension of the eight grade students of SMP Negeri 13 Palu. This research limited the use of Choral Reading strategy in improving students’ reading comprehension, which focuses on literal meaning and descriptive text. This research used quasi-experimental research design involving an Experimental class and a control class. The sample of this research were students of VII B as the experimental class, which consisted of 31 students, and the students of VIII A as the control class, which consisted of 31 students. The data was collected through pre-test and post-test. The result confirmed that the mean score of the experimental class had increased from 44.87 to 73.83. On the other hand, in the control class, it has increased from 48.29 to 62.64. The result of the test was analyzed statistically by applying 0.05 level significance. The researcher found that the value of the t-counted was higher than the t-table (4.59 > 1.67). In the other words, the implementation of choral reading strategy can develop students’ reading comprehension of the eighth-grade students of SMP Negeri 13 Palu. This strategy has a significant impact on the English learning process, especially helping students in reading comprehension to find information about the text and understand the entire meaning of the text, so that students can practice choral reading as their independent reading comprehension strategy in the future
Pengembangan Sistem Akuntansi Berbasis SAK EMKM pada Pokdakan Nila Jaya Rahmat Agrianto Mohamad; Andi Yusniar Mendo; Nurharyati Panigoro; Hartati Tuli; Yustina Hiola
Community Engagement and Emergence Journal (CEEJ) Vol. 7 No. 6 (2026): Community Engagement & Emergence Journal (CEEJ)
Publisher : Yayasan Riset dan Pengembangan Intelektual

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/p7dy9514

Abstract

Penelitian ini bertujuan untuk menganalisis kondisi pencatatan transaksi, pengelolaan persediaan, dan pelaporan keuangan pada POKDAKAN Nila Jaya serta mengembangkan sistem akuntansi berbasis Standar Akuntansi Keuangan Entitas Mikro, Kecil, dan Menengah (SAK EMKM) menggunakan Microsoft Excel. Penelitian ini dilatarbelakangi oleh kondisi pencatatan keuangan kelompok yang masih dilakukan secara manual, belum terstruktur, dan belum sesuai dengan standar akuntansi yang berlaku. Kondisi tersebut menyebabkan kelompok mengalami kesulitan dalam mengetahui posisi keuangan, menghitung biaya produksi, serta menyusun laporan keuangan secara periodik sebagai dasar pengambilan keputusan usaha. Penelitian ini menggunakan metode Research and Development (R&D) dengan pendekatan kualitatif dan model pengembangan ADDIE yang meliputi tahap analysis, design, development, implementation, dan evaluation. Teknik pengumpulan data dilakukan melalui observasi, wawancara, dan dokumentasi. Sistem dikembangkan menggunakan Microsoft Excel dengan memanfaatkan formula dan fitur otomatisasi untuk mendukung proses pencatatan transaksi, pengelolaan persediaan, pengolahan data akuntansi, hingga penyusunan laporan keuangan sesuai SAK EMKM. Hasil penelitian menunjukkan bahwa sistem pencatatan yang diterapkan sebelumnya masih sederhana dan belum terintegrasi. Sistem akuntansi yang dikembangkan mampu mengintegrasikan pencatatan transaksi, pengelolaan persediaan, aktivitas produksi, serta penyusunan laporan laba rugi, laporan posisi keuangan, dan catatan atas laporan keuangan dalam satu sistem yang saling terhubung. Hasil validasi menunjukkan bahwa sistem dinilai layak digunakan dengan beberapa perbaikan. Selain itu, sistem mampu memproses data secara lebih cepat dan menghasilkan informasi yang lebih terstruktur. Namun demikian, hasil penelitian ini masih terbatas pada tahap implementasi dan evaluasi awal, sehingga diperlukan pengujian lebih lanjut dalam jangka waktu yang lebih panjang untuk menilai efektivitas sistem secara komprehensif.
THE EFFECT OF PROFITABILITY (ROA AND ROE) ON THE STOCK PRICES OF DIGITAL BANKS LISTED ON THE INDONESIA STOCK EXCHANGE DURING THE 2021-2024 PERIOD Siti Nurindah Hasan; Siti Pratiwi Husain; Yustina Hiola
Majapahit Journal of Islamic Finance and Management Vol. 6 No. 2 (2026): Islamic Finance and Management
Publisher : Universitas KH. Abdul Chalim Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/mjifm.v6i2.1021

Abstract

This study aims to analyze the effect of profitability, proxied by Return on Assets (ROA) and Return on Equity (ROE), on stock prices of digital banks listed on the Indonesia Stock Exchange (IDX) for the 2021–2024 period. This study employed a quantitative approach with multiple linear regression analysis processed using SPSS. The sample consisted of seven companies using quarterly data. The sampling technique used was saturated sampling. The results indicate that Return on Assets (ROA) and Return on Equity (ROE) influence stock prices, but are not statistically significant. Simultaneously, ROA and ROE also influence stock prices, but are insignificant. These findings indicate that profitability is not yet a primary factor influencing digital bank stock prices, suggesting that other factors beyond the research variables play a more significant role in determining stock price movements.
Pengaruh Pemanfaatan Teknologi Informasi Terhadap Peningkatan Kinerja Keuangan UMKM dengan Sistem Pengendalian Intern Sebagai Variabel Moderasi: Studi Penelitian pada UMKM Binaan BI Kota Gorontalo Ebi Cahra Pulomoduyo; Usman Usman; Yustina Hiola
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 8 No. 7 (2026): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/alkharaj.v8i7.12305

Abstract

This study aims to examine the effect of information technology utilization on improving the financial performance of Micro, Small, and Medium Enterprises (MSMEs), with the internal control system serving as a moderating variable among Bank Indonesia-assisted MSMEs in Gorontalo City. This study employed a quantitative research method using primary data collected through questionnaires distributed to 46 Bank Indonesia-assisted MSMEs. Data were analyzed using Partial Least Squares-Structural Equation Modeling (PLS-SEM) with SmartPLS 4.0 software to evaluate both the measurement model (outer model) and the structural model (inner model). The findings indicate that information technology utilization has a significant effect on improving the financial performance of MSMEs. The internal control system also has a significant effect on financial performance. Furthermore, the internal control system significantly moderates the relationship between information technology imply ton the success of sm dişital transaniat pen foreign odings imply that the success of MSMEs' digital transformation effective utilization of information technology but also on therimplementation of a sound internal control system to ensure that business manage dont is more effective, efficient, and sustainable.
Analisis Modal Kredit Usaha Rakyat Dalam Meningkatkan Perkembangan UMKM Di Kota Tengah Dinda Resti Umar; Ronald Soemitro Badu; Yustina Hiola
MEASUREMENT : Jurnal Program Studi Akuntansi Vol 20, No 1 (2026): MEASUREMENT : JURNAL AKUNTANSI JUNI 2026
Publisher : Universitas Riau Kepulauan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33373/mja.v20i1.6735

Abstract

Abstrak Penelitian ini bertujuan untuk mengetahui modal kerja ideal bagi UMKM di Kecamatan Kota Tengah. Penelitian menggunakan pendekatan kuantitatif dengan metode deskriptif. Sampel dalam penelitian ini sebanyak 2 UMKM dimana pengumpulan data menggunakan observasi, wawancara dan dokumentasi. Teknik analisis data menggunakan analisis rasio utang, analisis pinjaman maksimum dan analisis perhitungan modal usaha sumber dari pinjaman. Hasil penelitian menunjukkan bahwa modal Kredit Usaha Rakyat (KUR) memiliki dampak positif terhadap peningkatan pendapatan dan operasional UMKM. Dwi Laundry dan Toko Olfan mencatat peningkatan pendapatan berkat penggunaan modal Kredit Usaha Rakyat, yang memungkinkan peningkatan kapasitas operasional dan perbaikan kinerja keuangan dari tahun ke tahun. Namun, penelitian juga menemukan bahwa pemilik UMKM cenderung menggunakan pendapatan usaha untuk keperluan pribadi, yang menyebabkan ketidakjelasan antara keuangan pribadi dan bisnis, serta menghambat pengambilan keputusan strategis. Kata Kunci: Modal, Kredit Usaha Rakyat, Usaha Mikro Kecil Menengah
Co-Authors Aji Dedi Mulawarman Andi Yusniar Mendo Asdar Asdar Buka, Nurul Farha M. Cahyati, Cici Dinda Resti Umar Dinda Resti Umar Dirman Dirman Dirman, Dirman Ebi Cahra Pulomoduyo Gobel, Nabila Hadju, Natasya S. Harun Blongkod Harun, Ervina Hasan, Mohamad Fitri Husain, Sitti Pratiwi Istifani R. Sako Katili, Nurhaliza Lukfiah Irwan Radjak Lukfiah Irwan Radjak, Lukfiah Irwan Mahmud, Abdul Dzakir Meiling Tanriono Mentari Rizki Sawitri Pilomonu Mentari Rizki Sawitri Pilomonu Mohamad Reyhan Permata Muliyani Mahmud Natasya S. Hadju Nilawaty Yusuf Niswatin Nur Fadillah Putri Nurhaliza Katili Nurharyati Panigoro Nur’Ain Amanda R. Diko Paris, Andika Permata, Mohamad Reyhan Puluhulawa, Vikran Rahmat Agrianto Mohamad Rio Monoarfa Riskiyanto Abas Ronald S Badu Ronald S. Badu Ronald Soemitro Badu Rosidi Rosidi Sahmin Noholo Sesylia Mohune Siti Nur Anisa Ali Siti Nurindah Hasan Siti Pratiwi Husain Sri Indriyani Rahman Surya Handrisusanto Ahmad Tanriono, Meiling Tuli, Hartati Usman Usman, Sri Rahmiati yusuf, fitria melynsyah Zulkifli Bokiu