Article Per Year (5 Year)
p-Index From 2021 - 2026
1.244
P-Index
This Author published in this journals
All Journal YUME : Journal of Management Majapahit Journal of Islamic Finance dan Management Jurnal Pengabdian Sosial Majapahit Journal of Islamic Finance dan Management Multidisciplinary Indonesian Center Journal
Muliyani Mahmud
Dosen Universitas Negeri Gorontalo, Fakultas Ekonomi Dan Bisnis, Jurusan Akuntansi
Religion Humanities Computer Science & IT Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Health Professions Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Other

Published : 8 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 8 Documents
Search

 1 
The Effect of Financial Literacy and Financial Inclusion on Business Sustainability : (A Study of Women Running MSMEs Actors in Batudaa Sub-District) Rizqika Nur Annisa Padang; Muliyani Mahmud; Nurharyati Panigoro
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.v6i1.863

Abstract

This study aims to analyze financial literacy and financial inclusion on the sustainability of businesses among women MSME actors in Batudaa District. This research method uses a quantitative approach with primary data obtained thru a questionnaire with a 1-5 Likert Scale. The population in this study consists of women MSME actors in the Batudaa district. The sample collection process used purposive sampling with a sample size of 93 respondents in this study. Data analysis was conducted using the Statistical Product and Service Solution (SPSS) method. The research results show that financial literacy and inclusion affect business sustainability. These findings indicate that understanding and the ability to manage finances, as well as easy access to formal financial products and services, are important factors in maintaining and developing a business.
THE EFFECT OF INTERNAL CONTROL AND THE VILLAGE FINANCIAL SYSTEM ON THE MANAGERIAL PERFORMANCE OF VILLAGE OFFICIALS (A Study in the Villages of West Limboto District) Mochammad Arief Pratama; Harun Blongkod; Muliyani Mahmud
Multidisciplinary Indonesian Center Journal (MICJO) Vol. 3 No. 3 (2026): Vol. 03 No. 3 Edisi Juli 2026
Publisher : PT. Jurnal Center Indonesia Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62567/micjo.v3i3.2664

Abstract

This study aims to determine the influence of internal control and the village financial system on the managerial performance of village apparatus in the villages of West Limboto District. This research employed a quantitative method. The data used in this study were primary data collected through questionnaires distributed to village apparatus in West Limboto District, resulting in a sample of 118 respondents. The sampling technique used was purposive sampling. The analytical tool employed was multiple linear regression analysis. The results indicate that the Village Financial System has a positive effect on the Managerial Performance of Village Apparatus, whereas Internal Control does not have a positive effect on the Managerial Performance of Village Apparatus.
THE EFFECT OF MODERNIZATION OF TAX ADMINISTRATION ON THE COMPLIANCE OF MOTOR VEHICLE TAXPAYERS (CASE STUDY OF SAMSAT GORONTALO CITY) Esmelanda Diens; Hartati Tuli; Muliyani Mahmud
Multidisciplinary Indonesian Center Journal (MICJO) Vol. 3 No. 1 (2026): Vol. 3 No. 1 Edisi Januari 2026
Publisher : PT. Jurnal Center Indonesia Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62567/micjo.v3i1.1576

Abstract

This study aims to determine the influence of administrative modernization in taxation on the compliance of vehicle taxpayers at the SAMSAT Office in the Gorontalo City area. The modernization of tax administration is expected to increase service efficiency and convenience for taxpayers which can encourage increased compliance in fulfilling tax obligations. This study uses a quantitative method. Population in this study are all registered motor vehicle taxpayers as many as 144,490 taxpayers, with a sample of 100 respondents consisting of 83 two-wheeled vehicle taxpayers and 17 four-wheeled motor vehicle taxpayers. The sampling technique uses proportional random sampling. Data were collected through the distribution of questionnaires to taxpayers and analyzed using simple linear regression analysis and IBM SPSS 25. The results of the study show that the modernization of tax administration has a positive and significant effect on the compliance of motor vehicle taxpayers. This is evidenced by a t-calculated value of 2.514 > t-table of 1.98472 and a significance value of 0.014 < 0.05. The value of the regression coefficient of 0.129 indicates that every 1% increase in tax administration modernization will increase taxpayer compliance by 12.9%. In addition, a determination coefficient value (R2) of 0.061 indicates that 6.1% of the variation in taxpayer compliance can be explained by modernization of tax administration, while the remaining 93.9% is influenced by other factors outside of this study.
IMPROVING ANALYSIS OF FINANCIAL DISTRESS USING THE SPRINGATE SCORE METHOD AT PT PERTAMINA PATRA NIAGA PERIOD 2019–2023 Salmi Qauly K. Pakaya; Sahmin Noholo; Muliyani Mahmud
Multidisciplinary Indonesian Center Journal (MICJO) Vol. 3 No. 1 (2026): Vol. 3 No. 1 Edisi Januari 2026
Publisher : PT. Jurnal Center Indonesia Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62567/micjo.v3i1.1641

Abstract

This study aims to analyze the financial distress condition of PT Pertamina Patra Niaga during 2019–2023 using the Springate Score (S-Score) model. Financial distress is a critical stage preceding potential bankruptcy, commonly detected through declining liquidity, profitability, and operational capability. This study employed a quantitative descriptive approach using secondary data sourced from audited financial statements. The Springate model, consisting of four key ratios (working capital to total assets, EBIT to total assets, EBT to current liabilities, and sales to total assets), was applied to evaluate the company’s financial stability. The results show fluctuating financial performance. PT Pertamina Patra Niaga was categorized as financially healthy (safe zone) in 2019, 2020, 2021, and 2023, but experienced financial distress in 2022 due to severe liquidity pressure and increased short-term liabilities. The overall average S-Score of 0.9453 places the company in the grey area, indicating potential vulnerability to financial instability. The findings highlight the importance of improving liquidity management, strengthening working capital, and increasing operational efficiency to prevent future distress. Distress dengan Metode Springate Score pada PT Pertamina Patra Niaga Periode 2019–2023
THE INFLUENCE OF WEBSITE-BASED SUSTAINABILITY REPORTING AND CAPITAL STRUCTURE ON FIRM VALUE (Study of IDX ESG Leaders) Sesylia Mohune; Muliyani Mahmud; Mentari Rizki Sawitri Pilomonu
Multidisciplinary Indonesian Center Journal (MICJO) Vol. 3 No. 2 (2026): Vol. 3 No. 2 Edisi April 2026
Publisher : PT. Jurnal Center Indonesia Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62567/micjo.v3i1.2049

Abstract

The phenomenon of increasing attention toward environmental and sustainability issues has driven companies to improve information transparency, moving beyond mere financial reports to include non-financial disclosures. One form of this transparency is realized through website-based sustainability reporting, which allows companies to convey sustainability information more openly and accessibly to stakeholders. On the other hand, capital structure decisions remain a fundamental factor that can potentially influence market perceptions of firm value, as they relate to the balance between internal and external funding in supporting operational continuity and growth strategies. This study aims to determine the influence of website-based sustainability reporting and capital structure on firm value through multiple linear regression analysis. Using a quantitative approach and secondary data obtained from annual reports and official company websites, the study focuses on issuers consistently listed in the IDX ESG Leaders index during the 2023–2024 period. The sample selection utilized purposive sampling, resulting in 20 companies with a total of 40 data observations. Firm value was measured using the Tobin’s Q ratio, the level of sustainability reporting disclosure was proxied through the Sustainability Report Disclosure Index (SRDI) based on GRI 2021 standards, and capital structure was measured by the Debt to Equity Ratio (DER). The partial results of the study show that website-based sustainability reporting has a positive coefficient but no significant effect on firm value. Similarly, capital structure shows a positive direction but is not statistically significant. Furthermore, the two variables simultaneously have no significant effect on the firm value of IDX ESG Leaders issuers. These findings indicate that although website-based sustainability disclosure and capital structure tend to have a direct relationship with firm value, the influence is not yet strong enough to significantly affect market valuation within a group of issuers that already meet sustainability criteria. Consequently, the firm value of IDX ESG Leaders issuers is not solely determined by the level of website-based sustainability disclosure or the company's capital structure.
The Effect of Financial Literacy and Financial Inclusion on Business Sustainability : (A Study of Women Running MSMEs Actors in Batudaa Sub-District) Rizqika Nur Annisa Padang; Muliyani Mahmud; Nurharyati Panigoro
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.v6i1.863

Abstract

This study aims to analyze financial literacy and financial inclusion on the sustainability of businesses among women MSME actors in Batudaa District. This research method uses a quantitative approach with primary data obtained thru a questionnaire with a 1-5 Likert Scale. The population in this study consists of women MSME actors in the Batudaa district. The sample collection process used purposive sampling with a sample size of 93 respondents in this study. Data analysis was conducted using the Statistical Product and Service Solution (SPSS) method. The research results show that financial literacy and inclusion affect business sustainability. These findings indicate that understanding and the ability to manage finances, as well as easy access to formal financial products and services, are important factors in maintaining and developing a business.
Pengaruh Penerapan Digital Marketing Dan Diversifikasi Produk Terhadap Pendapatan Usaha Mikro Kecil Menengah Agustin Yoesoef; Zulkifli Bokiu; Muliyani Mahmud
YUME : Journal of Management Vol 8, No 3 (2025)
Publisher : Pascasarjana STIE Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/yum.v8i3.10278

Abstract

Penelitian ini bertujuan untuk mengkaji pengaruh Penerapan Digital Marketing dan Diversifikasi Produk terhadap Pendapatan UMKM Kuliner di Kecamatan Kota Tengah. Data penelitian yang digunakan adalah data primer yang diperoleh dari 84 responden UMKM kuliner di Kecamatan Kota Tengah melalui kuesioner, dibantu dengan perangkat lunak SPSS versi 27. Variabel Digital Marketing diukur melalui indikator strategi pemasaran, interaksi pelanggan, dan penggunaan media sosial, sedangkan  Variabel Diversifikasi Produk diukur berdasarkan keragaman produk, inovasi, serta risiko dan keberlanjutan. Sementara itu, Variabel Pendapatan UMKM diukur menggunakan indikator pertumbuhan penjualan dan keuntungan bersih. Hasil penelitian menunjukkan bahwa baik Digital Marketing maupun Diversifikasi Produk berpengaruh positif dan signifikan secara statistik terhadap Pendapatan UMKM Kuliner. Secara simultan, kedua variabel tersebut memberikan kontribusi sebesar 96,3% terhadap peningkatan pendapatan UMKM Kuliner, yang dibuktikan melalui nilai koefisien determinasi yang disesuaikan (Adjusted R²) sebesar 0,963. Sisanya sebesar 3,7% dipengaruhi oleh faktor lain yang tidak diteliti dalam  penelitian ini Kata Kunci: Digital Marketing, Diversifikasi Produk, Pendapatan UMKM 
Pendampingan Digitalisasi Pelaporan Pajak Orang Pribadi Melalui Implementasi Coretax Dalam Meningkatkan Kepatuhan Wajib Pajak di Fakultas Ekonomi Universitas Negeri Gorontalo Muliyani Mahmud
Jurnal Pengabdian Sosial Vol. 3 No. 7 (2026): Mei
Publisher : PT. Amirul Bangun Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59837/67039r41

Abstract

Kegiatan pengabdian kepada masyarakat ini bertujuan untuk meningkatkan kepatuhan wajib pajak orang pribadi melalui pendampingan digitalisasi pelaporan pajak dengan implementasi Core Tax Administration System (Coretax) di Fakultas Ekonomi Universitas Negeri Gorontalo. Permasalahan yang dihadapi adalah rendahnya literasi digital perpajakan serta keterbatasan pemahaman wajib pajak dalam menggunakan sistem pelaporan pajak berbasis digital. Metode yang digunakan adalah pendekatan partisipatif melalui tahapan sosialisasi, pelatihan, dan pendampingan secara langsung kepada peserta. Hasil kegiatan menunjukkan adanya peningkatan pemahaman dan keterampilan wajib pajak dalam menggunakan aplikasi Coretax, serta berkurangnya kesalahan dalam proses pelaporan pajak. Selain itu, peserta juga menunjukkan peningkatan kepercayaan diri dalam melaksanakan kewajiban perpajakannya secara mandiri. Pendampingan berbasis praktik (hands-on training) terbukti efektif dalam membantu wajib pajak memahami sistem perpajakan digital.Dengan demikian, implementasi Coretax yang didukung oleh kegiatan edukasi dan pendampingan secara berkelanjutan dapat menjadi strategi yang efektif dalam meningkatkan kepatuhan wajib pajak di era digital.
Co-Authors Agustin Yoesoef Esmelanda Diens Hartati Tuli Harun Blongkod Mentari Rizki Sawitri Pilomonu Mochammad Arief Pratama Nurharyati Panigoro Rizqika Nur Annisa Padang Sahmin Noholo Salmi Qauly K. Pakaya Sesylia Mohune Zulkifli Bokiu