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Abdulrahim Maruwae
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Oikos - Nomos : Jurnal Kajian Ekonomi dan Bisnis
Published by Lembaga Pengkajian, Penelitian Ekonomi dan Bisnis
ISSN : 19791607     EISSN : 27470059     DOI : 10.37479
Core Subject : Economy, Humanities, Agriculture, Social,
Agriculture, Biological Sciences & Forestry Humanities Economics, Econometrics & Finance Environmental Science Social Sciences
Oikos Nomos menerbitkan artikel mengikuti panduan dan template yang sudah disediakan. Semua manuskrip yang dikirim akan melalui proses peer-review double-blind, durasi peninjauan adalah antara 2-4 minggu. Pra-review naskah dilakukan oleh tim editorial untuk meninjau kesesuaian teks dengan fokus dan ruang lingkup dan gaya jurnal dan pedoman penulisan. Naskah akan dikirim ke pengulas berdasarkan bidang spesialisasi mereka. Peninjau memberikan penilaian naskah yang mencakup orisinalitas, kontribusi ilmiah, dan kejelasan presentasi. Berdasarkan komentar dan saran dari pengulas dewan editorial membuat keputusan atas komentar dan saran pengulas. Jurnal ini memiliki empat jenis kriteria keputusan termasuk: diterima, diterima dengan sedikit revisi, diterima dengan banyak revisi, dan ditolak. Pemeriksaan plagiarisme dilakukan dengan menggunakan Pemeriksa Plagiarisme Online. Batas indikasi untuk plagiarisme yang ditetapkan adalah maksimum 10%.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 66 Documents
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DAMPAK ONLINE SHOP TERHADAP PERILAKU KONSUMTIF MAHASISWA JURUSAN PENDIDIKAN EKONOMI Sri Rahmawati Monoarfa; Radia Hafid; Imam Prawiranegara Gani; Meyko Panigoro
Oikos Nomos: Jurnal Kajian Ekonomi dan Bisnis Vol 18, No 2 (2025): Desember 2025
Publisher : Universitas Negeri Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37479/jkeb.v18i2.38156

Abstract

Penelitian ini bertujuan untuk menganalisis dampak online shop terhadap perilaku konsumtif mahasiswa Jurusan Pendidikan Ekonomi Angkatan 2023 Universitas Negeri Gorontalo. Penelitian ini menggunakan pendekatan kuantitatif dengan metode ex-post facto. Populasi penelitian berjumlah 180 mahasiswa dengan sampel sebanyak 64 responden yang dipilih menggunakan teknik simple random sampling. Teknik analisis data menggunakan regresi linear sederhana. Hasil penelitian menunjukkan bahwa online shop berpengaruh positif dan signifikan terhadap perilaku konsumtif mahasiswa. Hasil uji t menunjukkan nilai t-hitung sebesar 4,259 lebih besar dari t-tabel 1,669 dengan nilai signifikansi 0,05. Koefisien determinasi sebesar 22,6% menunjukkan bahwa variasi perilaku konsumtif mahasiswa dapat dijelaskan oleh online shop, sedangkan 77,4% dipengaruhi oleh faktor lain di luar penelitian. Implikasi penelitian menunjukkan pentingnya literasi keuangan dan pengendalian diri mahasiswa dalam berbelanja online agar terhindar dari perilaku konsumtif yang berlebihan.
MENGUKUR DAMPAK ALOKASI DANA DESA TERHADAP KESEJAHTERAAN MASYARAKAT DI DESA MAMUNGA’A Ainur Rapiq Basiha; Meyko Panigoro; Roy Hasiru; Radia Hafid; Fatmawaty Damiti
Oikos Nomos: Jurnal Kajian Ekonomi dan Bisnis Vol 18, No 2 (2025): Desember 2025
Publisher : Universitas Negeri Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37479/jkeb.v18i2.38662

Abstract

Penelitian ini bertujuan untuk mengukur dampak Alokasi Dana Desa terhadap kesejahteraan masyarakat di Desa Mamunga’a Kecamatan Bulawa Kabupaten Bone Bolango. Penelitian ini menggunakan pendekatan kuantitatif dengan metode ex post facto. Sumber data yang digunakan adalah data primer yang diperoleh melalui penyebaran kuesioner kepada masyarakat. Populasi dalam penelitian ini berjumlah 432 jiwa, sedangkan sampel yang digunakan sebanyak 108 responden. Teknik analisis data yang digunakan adalah analisis regresi linear sederhana untuk mengetahui pengaruh Alokasi Dana Desa terhadap kesejahteraan masyarakat. Hasil penelitian menunjukkan bahwa Alokasi Dana Desa berdampak positif dan signifikan terhadap kesejahteraan masyarakat di Desa Mamunga’a. Hal ini dibuktikan dengan nilai koefisien regresi sebesar 0,802 dan nilai signifikansi sebesar 0,000 yang lebih kecil dari 0,05. Selain itu, nilai koefisien determinasi sebesar 0,578 menunjukkan bahwa Alokasi Dana Desa memberikan kontribusi sebesar 57,8% terhadap kesejahteraan masyarakat, sedangkan sisanya sebesar 42,2% dipengaruhi oleh faktor lain yang tidak diteliti dalam penelitian ini. Dengan demikian, semakin baik pengelolaan dan pemanfaatan Alokasi Dana Desa, maka semakin meningkat pula kesejahteraan masyarakat, khususnya pada aspek pendapatan, pendidikan, kesehatan, dan pengurangan kemiskinan.
PENGARUH TRANSPARANSI, AKUNTABILITAS, DAN PARTISIPASI TERHADAP PENGELOLAAN DANA DESA Rifka Abdullah; Hartati Tuli; Nilawaty Yusuf
Oikos Nomos: Jurnal Kajian Ekonomi dan Bisnis Vol 19, No 1 (2026): Juni 2026
Publisher : Universitas Negeri Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37479/jkeb.v19i1.39082

Abstract

Due to the discrepancy between the budget plan and the actual procurement realization, as well as the weak implementation of transparency and accountability mechanisms in village fund management, this study aims to analyze the influence of transparency, accountability, and community participation on village fund management in Tibawa District, Gorontalo Regency. This study employed a quantitative approach. The research population consisted of all village officials in Tibawa District, Gorontalo Regency. The sample was selected using a purposive sampling technique with a total of 50–100 respondents. Data were collected through questionnaires and analyzed using multiple linear regression with the assistance of SPSS 16. The results of the analysis indicate that partially, transparency has a significant effect on village fund management, accountability has no significant effect on village fund management, and community participation has a significant effect on village fund management. Simultaneously, the three variables significantly affect village fund management. The coefficient of determination value was 0.434, indicating that transparency, accountability, and community participation are able to explain 43.4% of village fund management, while the remaining percentage is influenced by other factors outside this study.
PENGARUH SELF ASSESSMENT SYSTEM TERHADAP KEPATUHAN WAJIB PAJAK DI BONE BOLANGO Salsa Nelisa; Hartati Tuli; Siti Pratiwi Husain
Oikos Nomos: Jurnal Kajian Ekonomi dan Bisnis Vol 19, No 1 (2026): Juni 2026
Publisher : Universitas Negeri Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37479/jkeb.v19i1.38878

Abstract

This study aims to determine the effect of the implementation of the Self Assessment System on the compliance of Individual Taxpayers (WPOP) with fixed income (private employees) in Bone Bolango Regency. The method used in this research is a quantitative approach with primary data sources obtained through distributing questionnaires to respondents. The sampling technique used convenience sampling, with respondents being private employee WPOP in Bone Bolango Regency. The data analysis techniques used were descriptive analysis and logistic regression to statistically test the effect of the independent variable on the dependent variable. The results of this study indicate that the implementation of the Self Assessment System has a significant negative effect on the compliance of Individual Taxpayers (WPOP) with fixed income (private employees) in Bone Bolango Regency. This is evidenced by the logistic regression analysis results with a significance value of 0.039 ( 0.05), a coefficient value of -0.302, and an Odds Ratio (Exp(B)) value of 0.740, which means that an increase in the implementation of the Self Assessment System actually reduces the chance of compliance of Individual Taxpayers (WPOP) private employees in Bone Bolango Regency. 
KUALITAS PELAYANAN DAN PERSEPSI SEMANGAT KERJA PEGAWAI DALAM MENINGKATKAN KEPUASAN MASYARAKAT Sri Anggun Antu; Syarwani Canon; Melizubaida Mahmud; Irwan Yantu; Maya Novrita Dama
Oikos Nomos: Jurnal Kajian Ekonomi dan Bisnis Vol 19, No 1 (2026): Juni 2026
Publisher : Universitas Negeri Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37479/jkeb.v18i2.38616

Abstract

This study aims to determine the effect of service quality and employee work motivation on community satisfaction at the Karya Indah Village Office in Asparaga Subdistrict, Gorontalo Regency. Data were collected through the distribution of questionnaires. The population for this study consisted of 200 people, while the sample size was 40 people. The data were analyzed using multiple linear regression. The results show that service quality and employee work ethic have a positive effect on public satisfaction at the Karya Indah Village Office in Asparaga Subdistrict, Gorontalo Regency. Together, these two variables explain public satisfaction with the services provided. This indicates that the better the quality of service provided and the higher the employees’ work ethic, the higher the level of public satisfaction with the services at the Karya Indah Village Office in Asparaga Subdistrict, Gorontalo Regency.
PENGARUH LITERASI KEUANGAN TERHADAP PENGELOLAAN KEUANGAN PRIBADI MAHASISWA Mahiro Sholeha Niu; Radia Hafid; Rierind Koniyo; Raflin Hinelo; Agil Bahsoan
Oikos Nomos: Jurnal Kajian Ekonomi dan Bisnis Vol 18, No 2 (2025): Desember 2025
Publisher : Universitas Negeri Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37479/jkeb.v18i2.38470

Abstract

This study aims to examine the effect of financial literacy on the personal financial management of the 2024 cohort of students in the Department of Economic Education, Faculty of Economics and Business, Universitas Negeri Gorontalo. The study employed a quantitative approach using an associative research method. The population consisted of 184 students, with a sample of 65 respondents selected through simple random sampling using the Slovin formula. Data were collected using a Likert-scale questionnaire. Data analysis included validity testing, reliability testing, normality testing, and simple linear regression analysis using SPSS software. The results indicate that financial literacy has a positive and significant effect on students' personal financial management. This is evidenced by a correlation coefficient (r) of 0.781, indicating a strong relationship between the two variables. The coefficient of determination (R²) is 0.610, meaning that 61% of the variation in students' personal financial management is explained by financial literacy, while the remaining 39% is influenced by other factors outside the scope of this study. The hypothesis testing results show that the calculated t-value exceeds the critical t-value (9.930 1.999) at a significance level of α = 5%, with a significance value of 0.000 0.05. Therefore, H₀ is rejected and H₁ is accepted. It can be concluded that the higher the level of students' financial literacy, the better their ability to manage their personal finances.

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