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All Journal Majapahit Journal of Islamic Finance dan Management Majapahit Journal of Islamic Finance dan Management
Usman
Universitas Negeri Gorontalo, Gorontalo, Indonesia
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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Huyula Cultural Values in Rental Price Determination at Nisma Collection Selvianita Mahadjani; Tri Handayani Amaliah; Usman
Majapahit Journal of Islamic Finance and Management Vol. 6 No. 1 (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.v6i1.745

Abstract

This community service activity was conducted based on a research report examining rental price determination practices at Nisma Collection, a traditional clothing rental business in Gorontalo City. The research findings indicate that rental pricing is not solely based on cost and profit calculations, but is also influenced by social and local cultural values, particularly the Huyula value, which emphasizes togetherness and empathy. The purpose of this community service activity is to provide assistance to MSME actors in managing flexible rental pricing while maintaining business sustainability. The methods employed include socialization activities, participatory discussions, and direct assistance related to simple financial record-keeping, cost evaluation, and rental price determination based on social values and economic rationality. The results of the activity show an improvement in business actors’ understanding of balancing social values and financial aspects in determining rental prices. This activity is expected to serve as a research-based community service model for the development of MSMEs grounded in local wisdom.
The Effect of Internal Audit and Accounting Information System on Financial Management of Bumdes with Internal Control System as a Moderating Variable: An Empirical Study of Bumdes in Villages in Kabila District, Bone Sri Entin I. Lakoro; Usman; Ayu Rakhma Wuryandini
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

Abstract

This study aims to determine the effect of internal audit and accounting information systems on the financial management of Village-Owned Enterprises (BUMDes) with the internal control system as a moderating variable in BUMDes in Kabila Bone District, Bone Bolango Regency. This study uses a quantitative approach with primary data obtained through questionnaires. The population in this study were all BUMDes managers in Kabila Bone District consisting of commissioners, supervisors, directors, secretaries, and treasurers of BUMDes. The research sample consisted of 32 respondents determined using a purposive sampling technique. The data analysis technique used Partial Least Squares–Structural Equation Modeling (PLS-SEM) through the SmartPLS version 4 application. The results of the study indicate that internal audit has a positive and significant effect on BUMDes financial management. The accounting information system also has a positive and significant effect on BUMDes financial management. The internal control system is unable to moderate the effect of internal audit on BUMDes financial management, so it is categorized as homologizer moderation. Conversely, the internal control system significantly moderates the effect of the accounting information system on BUMDes financial management, thus representing pure moderation. The findings of this study indicate that the success of BUMDes financial management is influenced not only by internal audits and accounting information systems but also by the effectiveness of the internal control system in strengthening the implementation of the accounting information system.
The Effect of Internal Audit and Accounting Information System on Financial Management of Bumdes with Internal Control System as a Moderating Variable: An Empirical Study of Bumdes in Villages in Kabila District, Bone Sri Entin I. Lakoro; Usman; Ayu Rakhma Wuryandini
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

Abstract

This study aims to determine the effect of internal audit and accounting information systems on the financial management of Village-Owned Enterprises (BUMDes) with the internal control system as a moderating variable in BUMDes in Kabila Bone District, Bone Bolango Regency. This study uses a quantitative approach with primary data obtained through questionnaires. The population in this study were all BUMDes managers in Kabila Bone District consisting of commissioners, supervisors, directors, secretaries, and treasurers of BUMDes. The research sample consisted of 32 respondents determined using a purposive sampling technique. The data analysis technique used Partial Least Squares–Structural Equation Modeling (PLS-SEM) through the SmartPLS version 4 application. The results of the study indicate that internal audit has a positive and significant effect on BUMDes financial management. The accounting information system also has a positive and significant effect on BUMDes financial management. The internal control system is unable to moderate the effect of internal audit on BUMDes financial management, so it is categorized as homologizer moderation. Conversely, the internal control system significantly moderates the effect of the accounting information system on BUMDes financial management, thus representing pure moderation. The findings of this study indicate that the success of BUMDes financial management is influenced not only by internal audits and accounting information systems but also by the effectiveness of the internal control system in strengthening the implementation of the accounting information system.
The Effect of Audit Knowledge and Professional Skepticism on Audit Quality with Auditor Ethics as a Moderating Variable: Evidence from the Inspectorate of Gorontalo Province Heli Wahyuni Mamonto; Usman; Mentari Rizki Sawitri Pilomonu
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.v6i2.1130

Abstract

This study investigates the effect of audit knowledge and professional skepticism on audit quality, with auditor ethics serving as a moderating variable. A quantitative approach was employed using survey data collected from auditors at the Inspectorate of Gorontalo Province. Data were analyzed using Structural Equation Modeling–Partial Least Squares (SEM-PLS). The results reveal that audit knowledge and professional skepticism have positive and significant effects on audit quality. Auditor ethics strengthens the relationship between audit knowledge and audit quality. However, auditor ethics negatively moderates the relationship between professional skepticism and audit quality. These findings indicate that auditors with adequate knowledge and strong professional skepticism tend to produce higher-quality audits. Furthermore, ethical values enhance the effective application of audit knowledge in the auditing process. This study contributes to the understanding of factors influencing audit quality in the public sector and provides practical implications for improving auditor competence, ethical conduct, and audit performance within government institutions.
The Effect of Audit Knowledge and Professional Skepticism on Audit Quality with Auditor Ethics as a Moderating Variable: Evidence from the Inspectorate of Gorontalo Province Heli Wahyuni Mamonto; Usman; Mentari Rizki Sawitri Pilomonu
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.v6i2.1130

Abstract

This study investigates the effect of audit knowledge and professional skepticism on audit quality, with auditor ethics serving as a moderating variable. A quantitative approach was employed using survey data collected from auditors at the Inspectorate of Gorontalo Province. Data were analyzed using Structural Equation Modeling–Partial Least Squares (SEM-PLS). The results reveal that audit knowledge and professional skepticism have positive and significant effects on audit quality. Auditor ethics strengthens the relationship between audit knowledge and audit quality. However, auditor ethics negatively moderates the relationship between professional skepticism and audit quality. These findings indicate that auditors with adequate knowledge and strong professional skepticism tend to produce higher-quality audits. Furthermore, ethical values enhance the effective application of audit knowledge in the auditing process. This study contributes to the understanding of factors influencing audit quality in the public sector and provides practical implications for improving auditor competence, ethical conduct, and audit performance within government institutions.
Huyula Cultural Values in Rental Price Determination at Nisma Collection Selvianita Mahadjani; Tri Handayani Amaliah; Usman
Majapahit Journal of Islamic Finance and Management Vol. 6 No. 1 (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.v6i1.745

Abstract

This community service activity was conducted based on a research report examining rental price determination practices at Nisma Collection, a traditional clothing rental business in Gorontalo City. The research findings indicate that rental pricing is not solely based on cost and profit calculations, but is also influenced by social and local cultural values, particularly the Huyula value, which emphasizes togetherness and empathy. The purpose of this community service activity is to provide assistance to MSME actors in managing flexible rental pricing while maintaining business sustainability. The methods employed include socialization activities, participatory discussions, and direct assistance related to simple financial record-keeping, cost evaluation, and rental price determination based on social values and economic rationality. The results of the activity show an improvement in business actors’ understanding of balancing social values and financial aspects in determining rental prices. This activity is expected to serve as a research-based community service model for the development of MSMEs grounded in local wisdom.
Co-Authors Ayu Rakhma Wuryandini Heli Wahyuni Mamonto Mentari Rizki Sawitri Pilomonu Selvianita Mahadjani Sri Entin I. Lakoro Tri Handayani Amaliah