Article Per Year (5 Year)
p-Index From 2021 - 2026
4.576
P-Index
This Author published in this journals
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

Published : 36 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 36 Documents
Search

 1   2   3   4 
Pengaruh Ukuran Perusahaan dan Kepemilikan Institusional Terhadap Nilai Perusahaan Subsektor Makanan dan Minuman Riskiyanto Abas; Sahmin Noholo; Yustina Hiola
Jambura Accounting Review Vol. 6 No. 2 (2025): Jambura Accounting Review - August 2025
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/jar.v6i2.245

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh ukuran perusahaan dan kepemilikan institusional terhadap nilai perusahaan pada perusahaan subsektor makanan dan minuman yang terdaftar di Bursa Efek Indonesia periode 2019–2024. Penelitian menggunakan pendekatan kuantitatif dengan memanfaatkan data sekunder berupa laporan keuangan tahunan yang memenuhi kriteria kelayakan sampel. Analisis dilakukan melalui regresi linier berganda setelah model dinyatakan memenuhi persyaratan uji asumsi klasik. Hasil penelitian menunjukkan bahwa secara parsial ukuran perusahaan dan kepemilikan institusional berpengaruh negatif dan signifikan terhadap nilai perusahaan, yang mengindikasikan bahwa peningkatan skala aset maupun proporsi kepemilikan institusional tidak selalu diikuti oleh penguatan persepsi pasar terhadap kinerja perusahaan. Namun, secara simultan kedua variabel tersebut terbukti berpengaruh positif dan signifikan terhadap nilai perusahaan, sehingga keduanya tetap memegang peranan penting dalam menjelaskan perubahan nilai perusahaan secara kolektif. Temuan ini memberikan pemahaman bahwa pembentukan nilai perusahaan tidak hanya ditentukan oleh struktur aset dan komposisi kepemilikan, tetapi juga sangat dipengaruhi oleh efektivitas pengelolaan, tata kelola, serta kualitas informasi yang dihasilkan perusahaan. Penelitian ini menyimpulkan bahwa ukuran perusahaan dan kepemilikan institusional secara bersama-sama memberikan kontribusi terhadap pembentukan nilai perusahaan.
MSME Governance and Digitalization Model in Lauwonu Village Sri Indriyani Rahman; Sahmin Noholo; 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.v6i2.1108

Abstract

This study aims to analyze business governance practices and the use of digital technology in MSMEs in Lauwonu Village, Tilango District, Gorontalo Regency, and to develop a digital-based governance model relevant to MSMEs. The study used a qualitative approach with the Participatory Action Learning System (PALS) method developed by Mayouk in 2000. Data collection techniques were carried out through observation, interviews, documentation, and mentoring of six MSMEs in Lauwonu Village. Data analysis was carried out through data reduction, data presentation, and drawing conclusions/verification using triangulation of sources and techniques to maintain data validity. The results of the study indicate that MSME governance in Lauwonu Village is still not running optimally. Most MSMEs have not recorded and reported their finances routinely and systematically. Financial management is still carried out simply and some business actors still mix personal and business finances. The use of digital technology is also still limited, although some MSMEs have used Microsoft Excel and the Buku Kas application. Through mentoring activities, MSMEs began to understand the importance of financial recording and the use of digital technology in business management.
MSME Governance and Digitalization Model in Lauwonu Village Sri Indriyani Rahman; Sahmin Noholo; 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.v6i2.1108

Abstract

This study aims to analyze business governance practices and the use of digital technology in MSMEs in Lauwonu Village, Tilango District, Gorontalo Regency, and to develop a digital-based governance model relevant to MSMEs. The study used a qualitative approach with the Participatory Action Learning System (PALS) method developed by Mayouk in 2000. Data collection techniques were carried out through observation, interviews, documentation, and mentoring of six MSMEs in Lauwonu Village. Data analysis was carried out through data reduction, data presentation, and drawing conclusions/verification using triangulation of sources and techniques to maintain data validity. The results of the study indicate that MSME governance in Lauwonu Village is still not running optimally. Most MSMEs have not recorded and reported their finances routinely and systematically. Financial management is still carried out simply and some business actors still mix personal and business finances. The use of digital technology is also still limited, although some MSMEs have used Microsoft Excel and the Buku Kas application. Through mentoring activities, MSMEs began to understand the importance of financial recording and the use of digital technology in business management.
Political environment in the effect of the regional government financial performance on disclosure of financial information on website Yustina Hiola; Rosidi Rosidi; Aji Dedi Mulawarman
Journal of Economics, Business, and Accountancy Ventura Vol. 19 No. 1 (2016): April - July 2016
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v19i1.442

Abstract

This study aims to analyze the effect of financial performance of local governments towards the disclosure compliance of financial information on the website, as well as the political environment as a moderating variable for the effect of the financial performance of local governments towards disclosure compliance of financial infor-mation on the website. The study was conducted at the local government in Sulawesi with the sample consisting of 53 governments. The data were analyzed by partial least square (PLS). The results showed that good financial performance of local governments can encourage disclosure compliance of financial information on the website. This study also found that the political environment cannot moderate the effect of the financial performance towards the disclosure compliance of financial information on the website. This is due to the people who are interested more in paper-based reporting. The implication of this study was to encourage related re-search as well as encouraging local governments to use website as a media for finan-cial information reporting. Gorontalo district government is local government, which has excellent financial performance with complete disclosure of financial information on the website.
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.
Analisis Komparatif Pengaruh Sustainability Reporting Berbasis Website dan Kinerja Keuangan terhadap Nilai Perusahaan Konstituen JII dan IDX ESG Leaders di BEI Mentari Rizki Sawitri Pilomonu; Muliyani Mahmud; Yustina Hiola; Sesylia Mohune; Dirman Dirman
JSAP: Journal Syariah and Accounting Public Vol 9, No 1 (2026): Juli 2026
Publisher : Program Studi Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31314/jsap.9.1.1-20.2026

Abstract

ABSTRACT: Sustainability reporting has become a global demand [5], with public companies competing to disclose it for a better corporate image and value [10]. Companies included in the Jakarta Islamic Index (JII) constituents that comply with sharia principles and companies indexed in the IDX ESG Leaders that excel in handling environmental, social, and governance issues should be role models in sustainability reporting. Therefore, this study is directed at analyzing the influence of website-based sustainability reporting and financial performance on the value of JII and IDX ESG Leaders constituent companies. In the context of the Indonesian capital market, company value is an important indicator that reflects management performance and investor perceptions. With increasing attention to environmental, social, and governance (ESG) issues, companies are required to focus not only on profits but also on positive impacts for stakeholders [2]. The method used in this study is a comparative quantitative approach, with a sample of companies listed on the JII and IDX ESG Leaders that publish sustainability reports and financial reports. The data collected includes company value as measured by stock price, financial performance as measured by Return on Assets (ROA), and sustainability reports analyzed using the content analysis method. Data analysis was performed using multiple linear regression and the Chow test to identify differences in influence between the two index groups. The expected results of this study are the identification of a significant influence of sustainability reporting and financial performance on company value, as well as recommendations for companies and investors regarding the importance of digital sustainability reporting. Keywords: sustainability reporting, financial performance, company value, JII, IDX ESG Leaders.
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