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All Journal JURNAL AKUNTANSI DAN AUDITING Jurnal Akuntansi Multiparadigma Jurnal Wawasan dan Riset Akuntansi Jambura Accounting Review Atma Jaya Accounting Reseach (AJAR) Cakrawala Repositori Imwi Economics and Digital Business Review JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) JAMBURA: JURNAL ILMIAH MANAJEMEN DAN BISNIS Jurnal Cakrawala Ilmiah Journal of International Conference Proceedings Mopolayio : Jurnal Pengabdian Ekonomi Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Jurnal Mahasiswa Akuntansi
Noholo, Sahmin
Fakultas Ekonomi Universitas Negeri Gorontalo
Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Public Health Social Sciences Other

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PERILAKU PENGUSAHA MIKRO BETAWI PERANTAUAN TERHADAP COST REDUCTION Niswatin, Niswatin; Noholo, Sahmin; Tuli, Hartati; Wuryandini, Ayu R
Jurnal Akuntansi Multiparadigma Vol 8, No 3 (2017): Jurnal Akuntansi Multiparadigma
Publisher : Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (560.742 KB) | DOI: 10.18202/jamal.2017.12.7064

Abstract

Abstrak: Perilaku Pengusaha Mikro Betawi Perantauan terhadap Cost Reduction. Penelitian ini mencoba mengungkap makna cost reduction dalam perspektif pengusaha mikro Betawi perantauan. Fenomenologi digunakan sebagai metode dalam penelitian ini. Penelitian ini menemukan bahwa pengusaha mikro Betawi perantauan memaknai cost reduction sebagai cara menghemat biaya untuk menghasilkan produk. Mereka berupaya menjaga keberlangsungan usaha dengan mempertimbangkan aspek pelanggan. Selain itu, eksistensi usaha juga dilakukan dengan menjunjung tinggi nilai kebudayaan Betawi, Gorontalo, dan agama Islam. Hal ini ditemukan ketika mereka meyakini bahwa tidak semua konten pengeluaran dapat diartikan sebagai biaya yang harus dihindarkan atau dilakukan efisiensi. Abstract: The behavior of the Overseas Betawi Micro Entrepreneur to Cost Reduction. This research tried to reveal the meaning of cost reduction in the perspective of Betawi overseas micro entrepreneurs. Phenomenology was used as a method in this study. This research found that Betawi micro entrepreneurs perceive cost reduction as a cost-saving way to produce the product. They strive to maintain business continuity by considering the customer aspect. In addition, the existence of business is also done by upholding the value of Betawi culture, Gorontalo, and Islam religion. This has been found when they believe that not all expenditure content can be interpreted as cost-avoided or efficiency.
INTERNALISASI NILAI-NILAI BUDAYA GORONTALO “RUKUNO LO TAALIYA” DALAM PENETAPAN HARGA JUAL PADA PEDAGANG TRADISIONAL DI KOTA GORONTALO Anwar, Fitria; Amaliah, Tri Handayani; Noholo, Sahmin
JURNAL AKUNTANSI DAN AUDITING Volume 12, Nomor 2, Tahun 2015
Publisher : Department of Accounting, Faculty of Economics & Business,Diponegoro University, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (650.659 KB) | DOI: 10.14710/jaa.12.2.110-122

Abstract

The aim of this study was to describe how to determined traditional selling price based on Gorontalo’s culture value, Rukuno Lo Taaliya. This study was a qualitative research by using  ethnometodology approach. The results of this study indicated that in setting the selling price based on “Rukuno Lo Taaliya” embodied some value such as honesty, mutual help, sincerity, trust and deep affection. These values reflected gratefulnees to God as part of  the worship and shadaqah. Selling price was not  strictly formed by  the things relating money but also  reflected the common value which is believed by the cultural society.
KONSEP AKUNTANSI SYARIAH PADA BUDAYA MAHAR Yuyanti Rahman; Sahmin Noholo; Ivan Rahmat Santoso
Jurnal Akuntansi Multiparadigma Vol 10, No 1 (2019): Jurnal Akuntansi Multiparadigma
Publisher : Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18202/jamal.2019.04.10005

Abstract

Abstrak: Konsep Akuntansi Syariah pada Budaya Mahar. Penelitian ini bertujuan untuk menggali konsep akuntansi syariah dalam budaya mahar. Penelitian ini menggunakan pemikiran burhani sebagai metode. Dalam penelitian ini ditemukan bahwa mahar dalam akuntansi syariah dimaknai sebagai harta, kewajiban, ekuitas, pendapatan, dan beban. Hal ini berakar dari tradisi yang berlaku di masyarakat dalam penerapan unsur-unsur akuntansi syariah dalam budaya mahar. Pengaruh makna, syariah (fiqh) ataupun budaya berdampak pada perbedaan dari segi definisi, jenis, tujuan dan status kepemilikan. Makna budaya mahar dalam akuntansi syariah merefleksikan peran akuntansi yang berbasiskan nilai-nilai religius. Abstract: The Islamic Accounting Concept in Dowry Culture. This study aims to explore the concept of Islamic accounting in the dowry culture. This research uses Burhani's thinking as a method. This study finds that dowry in Islamic accounting is defined as assets, liabilities, equity, income, and expenses. The definition was rooted in the prevailing tradition in society in the application of elements of Islamic accounting in the dowry culture. The influence of meaning, sharia (fiqh) and culture impacts differences in terms of definition, type, purpose, and ownership status. The meaning of dowry culture in Islamic accounting reflects the role of accounting based on religious values.
Pengaruh Kompetensi SDM, Prinsip Akuntabilitas Terhadap Pengelolaan Keuangan Desa Di Kecamatan Suwawa Selatan Sahmin Noholo
Jambura Accounting Review Vol. 2 No. 1 (2021): Jambura Accounting Review - February 2021
Publisher : Program Studi S1 Akuntansi Jurusan Akuntansi, Fakultas Ekonomi Universitas Negeri Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37905/jar.v2i1.28

Abstract

This study aims to determine the effect of human resource competence and the principles of accountability in village financial management in South Suwawa District, Bone Bolango Regency partially or simultaneously. The research method used is quantitative methods by means of data through distributing questionnaires to employees. The data analysis used is multiple regression. The results showed that partially or simultaneously the competence of human resources of village officials and the principle of accountability in village financial management had a positive and significant effect on village financial management in Suwawa Selatan District, Bone Bolango Regency. The coefficient of determination is 0.435, which means that the determinant value of the competence of village officials and the principle of accountability for village financial management on village financial management in Suwawa Selatan District Bone Bolango Regency is 43.50%. While the remaining 56.50% can be provided by other variables not examined in this study. These factors are the knowledge of village officials, skills in village financial management, education of village officials, integrity of village officials, work motivation of village officials, transparency of village financial management, work discipline and the internal control system implemented by the village government.
Pengaruh Kompetensi SDM Terhadap Kualitas Laporan Keuangan Pemerintah Dengan Intervening Pencegahan Fraud Sahmin Noholo
Jambura Accounting Review Vol. 2 No. 2 (2021): Jambura Accounting Review - August 2021
Publisher : Program Studi S1 Akuntansi Jurusan Akuntansi, Fakultas Ekonomi Universitas Negeri Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37905/jar.v2i2.40

Abstract

This study aims to determine the effect of human resource competence on the quality of government financial reports with fraud prevention as an intervening variable. The approach in this research is quantitative with the expost facto method. The data in this study are primary data through a questionnaire. The data analysis used is descriptive analysis and inferential analysis (SEM PLS). The results of this study indicate that (1) Human Resource Competence has a positive but not significant effect on Fraud Prevention. (2) Human Resource Competence has a positive and significant impact on the Quality of Government Financial Reports. (3) Fraud Prevention has a positive and significant effect on the Quality of Government Financial Reports. (4) Competence of Human Resources through Fraud Prevention has a positive but not significant effect on the Quality of Government Financial Reports.
PENGARUH RASIO KEUANGAN TERHADAP HARGA SAHAM PADA PERUSAHAAN JASA YANG TERDAFTAR DALAM INDEKS LQ45 DI BURSA EFEK INDONESIA (BEI) PERIODE 2012-2016 Isna Ahmad; Sahmin Noholo; Muliyani Mahmud
Jurnal Wawasan dan Riset Akuntansi Vol 5, No 2 (2018)
Publisher : Universitas Galuh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25157/jwr.v5i2.1407

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh rasio keuangan baik secara parsial dan simultan terhadap harga saham pada perusahaan jasa yang terdaftar dalam indeks LQ45 di Bursa Efek Indonesia (BEI) periode 2012-2016. Rasio keuangan yang digunakan adalah Return On Asset, Return On Equity, Net Profit Margin, Debt to Equity Ratio, dan Earning Per Share. Populasi yang digunakan adalah seluruh perusahaan yang terdaftar dalam indeks LQ45 di Bursa Efek Indonesia tahun 2012-2016. Penentuan sampel dalam penelitian ini menggunakan metode purposive sampling, hingga diperoleh 11 sampel perusahaan dari populasi 78 perusahaan. Teknik analisis data yang digunakan dalam penelitian ini adalah analisis regresi berganda dengan menggunakan metode data panel. Hasil penelitian ini menunjukkan bahwa secara parsial Return On Asset dan Return On Equity berpengaruh positif tetapi tidak signifikan terhadap harga saham, Net Profit Margin berpengaruh negatif dan signifikan terhadap harga saham, serta Debt to Equity Ratio dan Earning per Share berpengaruh positif dan signifikan terhadap harga saham. Dan secara simultan variabel Return On Asset, Return On Equity, Net Profit Margin, Debt to Equity Ratio dan Earning per Share berpengaruh positif dan signifikan terhadap harga saham pada perusahaan jasa yang terdaftar dalam indeks LQ45 di BEI periode 2012-2016. Hasil penelitian ini didukung oleh nilai koefisien determinasi sebesar 73,96%.
Pengaruh Time Budget Pressure dan Kompleksitas Audit Terhadap Kinerja Auditor dengan Skeptisme Profesional Sebagai Variabel Moderasi Nurul Fatinah; Sahmin Noholo; Nilawaty Yusuf
Jambura Accounting Review Vol. 3 No. 2 (2022): Jambura Accounting Review - August 2022
Publisher : Program Studi S1 Akuntansi Jurusan Akuntansi, Fakultas Ekonomi Universitas Negeri Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37905/jar.v3i2.54

Abstract

Penelitian ini bertujuan untuk mengetahui Pengaruh Time Budget Pressure dan Kompleksitas Audit Terhadap Kinerja Auditor Dengan Skeptisme Profesional Sebagai Variabel Moderasi. Data yang digunakan adalah data primer yang diperoleh dengan menyebarkan kuesioner kepada Auditor di Inspektorat Kota Gorontalo. Jumlah sampel dalam penelitian ini berjumlah 47. Analisis data dalam penelitian ini menggunakan analisis Regresi Berganda dan MRA (Moderating Regression Analysis). Hasil penelitian menunjukan bahwa 1) Time Budget Pressure berpengaruh positif dan signifikan terhadap Kinerja Auditor, 2) Kompleksitas Audit berpengaruh positif dan signifikan terhadap Kinerja Auditor, 3) Skeptisme Profesional berpengaruh positif dan signifikan terhadap Kinerja Auditor, 4) Skeptisme Profesional tidak mampu memoderasi pengaruh Time Budget Pressure terhadap Kinerja Auditor, 5) Skeptisme Profesional mampu memoderasi pengaruh Kompleksitas Audit terhadap Kinerja Auditor.
The Effects of Financial Awards, Work Environment, and Market Considerations: Work on Career Selection as a Public Accountant for Accounting Students (Study of State and Private Universities in Gorontalo Province) Imran Rosman Hambali; Ayu Rakhma Wuryandini; Sahmin Noholo
Journal of International Conference Proceedings (JICP) Vol 1, No 2 (2018): Proceedings of the 2nd International Conference of Project Management (ICPM) Gor
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (337.764 KB) | DOI: 10.32535/jicp.v1i2.269

Abstract

This study aims to identify factors of financial reward, work environment and labor market considerations for career choice as a public accountant for accounting students. This study has been conducted at public and private university in Gorontalo Province. The sample collection of this study has been done by using purposive sampling with the criteria all students is in seventh semester and has made an audit course. The amount of sample is based on purposive sampling about 157 respondents used. Data processing is conducted by using Multiple Linear Regression Analysis. The results of this study inditify that financial rewards have a positive but not significant influence on career choice as a public accountant, while the work environment and labor market considerations are have a significant positive influence on career choice as a public accountant. Keywords: financial rewards; work environment; labor market considerations; career choice of Public Accountant.
The Effect of Budget Participation on Budget Weapons Sahmin Noholo; Ayu Rakhma Wuryandini
Journal of International Conference Proceedings (JICP) Vol 1, No 1 (2018): Proceedings of the 1st International Conference of Project Management (ICPM) Mal
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (246.812 KB) | DOI: 10.32535/jicp.v1i1.287

Abstract

The purpose of this study was to examine the relationship between: budgetory participative to budgetary slack. This type of research is classified as causative research. The population in this research is SKPD in Kabupaten Gorontalo. The sampling technique by purposive sampling with the consideration of the budget compilers is burdened with budget targets in completion of his duties and has occupied his position at least five years. Samples taken are All ranks that participate and responsible in the process of preparing the budget for the unit he leads that each Head of SKPD and Head of sub-finance who participated in the preparation of SKPD budget consists of 20 SKPD Regional District of Gorontalo. Respondents in this study amounted to 50 people. Of the 50 questionnaires submitted there were 39 people (78%) who participated in the study and sent back their answers. After data editing and preparation for processing data as much as 3 (7.69%) can not be used because of incomplete and empty questionnaire filling. So the questionnaire that can be used as data in this research amounted to 36 pieces (70.31%).The analytical method used is linear regression analysis, where budget slack as dependent variable and independent variable is budget participative. The result of this research is budget participative variable do not have significant influence to budget slack variable. Keywords: Budgetary Participation; slack Budget; Gorontalo Districts
PENERAPAN SISTEM KEUANGAN DESA TENTANG PELAKSANAAN ANGGARAN PENDAPATAN DAN BELANJA DESA (STUDI KASUS PADA DESA HUANGOBOTU KECAMATAN KABILA BONE KABUPATEN BONE BOLANGO) Sahmin Noholo; Lukman Pakaya; Muhammad Mubarak; Ni Ketut Raka
Jurnal Cakrawala Ilmiah Vol. 1 No. 12: Agustus 2022
Publisher : Bajang Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53625/jcijurnalcakrawalailmiah.v1i12.3208

Abstract

Pengelolaan keuangan desa adalah keseluruhan kegiatan yang meliputi perencanaan, pelaksanaan, penatausahaan, pelaporan, dan pertanggungjawaban keuangan desa. Pengelolaan dana desa harus dikelola dengan prinsip transparan, akuntabel, partisipatif dan dilaksanakan secara tertib dan disiplin anggaran. Penelitian ini bertujuan untuk mengetahui implementasi sistem keuangan desa mengenai implementasi anggaran pendapatan dan belanja desa di Desa Huangobutu Kecamatan Kabila Bone Kabupaten Bone Bolango. dilakukan dengan metode kualitatif, dan teknik pengumpulan serta sumber yang relevan adalah Jurnal Nasional Terakreditasi. Hasil penelitian ini diharapkan dapat menjadi masukan untuk pembahasan implementasi Sistem Keuangan Desa (Siskeudes). Siskeudes dapat segera menghasilkan berbagai laporan yang dibutuhkan, sehingga dapat menghemat waktu, biaya, bahkan dapat mengurangi potensi kecurangan dan kesalahan. Siskeudes menghasilkan keseragaman dalam pengelolaan dan laporan keuangan yang dihasilkan. Keseragaman ini memfasilitasi penilaian kualitas kinerja.
Co-Authors Amir Lukum Anwar, Fitria Ayu Rakhma Wuryandini Devi Giman Fatma Ishak Fitriyanti B. Tahir Hartati Tuli Hasni Musa Ikrar Afandi Imran Rosman Hambali Isna Ahmad Ivan Rahmat Santoso Mahdalena Merlinda Musa Muhammad Mubarak Muliyani Mahmud Mutia Maulita Anggraeni Muzdalifah Muzdalifah Ni Ketut Raka Nilawaty Yusuf Niswatin Nurmillah N Ali Nurul Fatinah Pakaya, Lukman Putri Patricia Lausupu Rio Monoarfa Rusliyanto Rusman Siti Pratiwi Husain Siti Pratiwi Husain Surya Handrisusanto Ahmad Tri Handayani Amaliah, Tri Handayani Tuli, Hartati Usman Wuryandini, Ayu R Yulinda Djasman Lameo Yuyanti Rahman