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All Journal Diponegoro Journal of Economics Review: Journal of Multidisciplinary in Social Sciences Journal of Organizational Analysis and Performance
Zumran Ibrahim
Accounting Study Program, Faculty Of Economics And Business, Universitas Negeri Gorontalo, Gorontalo
Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences

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A Dynamic Panel Model of Tourism Performance and Income Inequality in Indonesia Yusrin S Hasan; Roy Anshor; Fathimah Kurniawati; Annisa Pratiwi Katili; Zumran Ibrahim; Refinna Cesari Jacobus; Mega Nurannisa Hippy
Diponegoro Journal of Economics Vol 14, No 2 (2025)
Publisher : Faculty of Economics and Bussiness, Universitas Diponegoro, Semarang, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14710/djoe.50958

Abstract

This study investigates the dual role of tourism performance in shaping income inequality across Indonesia’s 33 provinces from 2014 to 2019. Although the sector’s contribution to the national economy declined during this period, its potential for future growth, particularly through youth-driven innovation, remains significant. Using a dynamic panel GMM approach, we analyze both the short and long-term effects of tourism performance on income inequality, capturing immediate and persistent impacts often overlooked in cross-sectional studies. Our findings reveal that tourism growth exacerbates income inequality in both temporal dimensions, underscoring the need for inclusive policies that engage stakeholders from government and businesses to local communities and youth innovators to ensure tourism becomes a driver of equitable development. As a novel contribution, this study systematically examines the immediate and sustained effects of tourism on wealth distribution while assessing causal relationships between income inequality and key economic indicators, including poverty levels, human development index, population dynamics, and unemployment. These insights advance understanding of the complex interplay between tourism development and socioeconomic disparities in Indonesia.
Analisis Penerimaan Sistem Informasi Akuntansi (SIA) Pada UMKM di Kota Gorontalo Berdasarkan Technology Acceptance Model (TAM) Zumran Ibrahim; Nur Cahyani Dehi; Mega Nurannisa Hippy; Fitria Putri Wolingalo
Journal of Organizational Performance and Analysis Vol. 2 No. 1 (2026): Journal of Organizational Analysis and Performance
Publisher : Athallah Publishing Globalindo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.64845/optimanus.v2i1.163

Abstract

Penelitian ini bertujuan untuk menganalisis faktor-faktor yang mempengaruhi penerimaan Sistem Informasi Akuntansi (SIA) di kalangan UMKM di Kota Gorontalo menggunakan Model Penerimaan Teknologi (TAM). Pendekatan kuantitatif dengan SEM-PLS diterapkan, melibatkan 35 responden UMKM yang menggunakan aplikasi SIA. Hasil menunjukkan bahwa kemudahan penggunaan yang dirasakan secara signifikan mempengaruhi kegunaan yang dirasakan dan sikap terhadap penggunaan teknologi, sedangkan kegunaan yang dirasakan mempengaruhi sikap pengguna tetapi tidak secara langsung mempengaruhi niat perilaku. Sikap ditemukan sebagai penentu terkuat dari niat perilaku, sedangkan kemudahan penggunaan yang dirasakan dan kegunaan yang dirasakan tidak menunjukkan pengaruh langsung terhadap niat penggunaan. Temuan ini menyoroti bahwa penerimaan SIA di kalangan UMKM lebih didorong oleh kesederhanaan operasional dan sikap pengguna daripada manfaat yang dirasakan.
Exploring the Role of Accounting Information Systems in Improving Operational Efficiency and Financial Reporting Accuracy: A Qualitative Study of Beauty MSMEs in Gorontalo Zumran Ibrahim; Savira Ramadhani Mokodongan; Natalia Isabel Wantah; Frety Arta Melia Botutihe; Inayah Helingo; Mega Nurannisa Hippy
Review: Journal of Multidisciplinary in Social Sciences Vol. 3 No. 01 (2026): January 2026
Publisher : Lentera Ilmu Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59422/rjmss.v3i01.1132

Abstract

This study aims to analyze the implementation of Accounting Information Systems (AIS) in two MSMEs, namely Ggehijaband SASHOP, and evaluate their impact on operational efficiency and financial statement accuracy. Both SMEs have transitioned from manual recording to using AIS applications, such as Qasir, which helps improve transaction processes and inventory management. The results show that AIS can reduce service time from an estimated 10-20 minutes to 2-5 minutes, decrease the workload of cashiers, and improve inventory management consistency. Additionally, SIA has been proven to improve the accuracy of financial reports by reducing pricing errors, COGS calculation errors, and errors in manual transaction recapitulation. Overall, the implementation of AIS has made a positive contribution to business sustainability by improving the effectiveness of internal controls and the quality of information used in decision-making and contributes academically by providing empirical evidence on AIS adoption in MSMEs within a developing economy context.
Co-Authors Annisa Pratiwi Katili Fathimah Kurniawati Fitria Putri Wolingalo Frety Arta Melia Botutihe Inayah Helingo Mega Nurannisa Hippy Mega Nurannisa Hippy Mega Nurannisa Hippy Natalia Isabel Wantah Nur Cahyani Dehi Refinna Cesari Jacobus Roy Anshor Savira Ramadhani Mokodongan Yusrin S Hasan