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All Journal Jurnal Mirai Management SEIKO : Journal of Management & Business Jurnal Wawasan dan Riset Akuntansi Jambura Accounting Review MONSU'ANI TANO Jurnal Pengabdian Masyarakat Ideas: Jurnal Pendidikan, Sosial dan Budaya JAMBURA: JURNAL ILMIAH MANAJEMEN DAN BISNIS AKASYAH: Jurnal Akuntansi, Keuangan dan Audit Syariah Mopolayio : Jurnal Pengabdian Ekonomi VISA: Journal of Vision and Ideas Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Jurnal Mahasiswa Akuntansi
Muliyani Mahmud
Universitas Negeri Gorontalo
Agriculture, Biological Sciences & Forestry Humanities Civil Engineering, Building, Construction & Architecture Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Physics Public Health Social Sciences Other

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Penerapan Akuntansi Biaya Lingkungan Pada RSUD Otanaha Kota Gorontalo Friska Talib; Niswatin; Muliyani Mahmud
Jurnal Mahasiswa Akuntansi Vol 1 No 1 (2022): JAMAK: Jurnal Mahasiswa Akuntansi
Publisher : Program Studi S1 Akuntansi Jurusan Akuntansi, Fakultas Ekonomi Universitas Negeri Gorontalo

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Abstract

Penelitian ini bertujuan untuk mendeskripsikan penerapan akuntansi lingkungan pada Rumah Sakit Umum Daerah (RSUD) Otanaha Kota Gorontalo. Jenis penelitian ini adalah kualitatif deskriptif. Penelitian ini berfokus pada bagaimana pengidentifikasian, pengakuan, pengukuran, pengungkapan, pencatatan dan penyajian mengenai biaya-biaya lingkungan pada RSUD Otanaha. Data yang digunakan dalam penelitian ini adalah data primer dan data sekunder. Metode pengumpulan yang digunakan dalam penelitian ini adalah observasi, wawancara dan dokumentasi. Teknik analisis data dalam penelitian ini menggunakan analisis kualitatif deskriptif. Hasil Penelitian menunjukkan penerapan akuntansi lingkungan pada RSUD Otanaha Kota Gorontalo sudah cukup baik dan pencatatan biaya-biaya lingkungan telah sesuai dengan yang telah ditentukan pada Pernyataan Standar Akuntansi Pemerintaham (PSAP) No.1 Tahun 2010. Hanya saja masih terdapat kekurangan dimana belum adanya internalisasi yang dilakukan RSUD Otanaha mengenai biaya-biaya lingkungan ke dalam laporan keungannya. Hal ini dapat dilihat bahwa biaya yang berkaitan dengan pengelolaan lingkungan belum tersaji secara khusus dan biaya tersebut masih digabungkan dengan akun lain yang sejenis.
Pengaruh Kualitas Pelayanan Terhadap Kepatuhan Pembayaran Pajak Restoran Di Kota Gorontalo Yuditia Tilameo; Harun Blongkod; Muliyani Mahmud
Jurnal Mahasiswa Akuntansi Vol 1 No 1 (2022): JAMAK: Jurnal Mahasiswa Akuntansi
Publisher : Program Studi S1 Akuntansi Jurusan Akuntansi, Fakultas Ekonomi Universitas Negeri Gorontalo

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Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh kualitas pelayanan terhadap kepatuhan pembayaran pajak restoran di Kota Gorontalo. Metode penelitian yang digunakan adalah metode kuantitatif deskriptif. Jumlah sampel dalam penelitian ini sebanyak 92 responden yang ditentukan menggunakan teknik purposive sampling. Jenis data yang digunakan adalah data primer yang diperoleh dari hasil penyebaran kuisioner kepada wajib pajak restoran di Kota Gorontalo. Teknik analisis data yang digunakan dalam penelitian ini adalah analisis regresi linier sederhana dengan uji parsial (uji t) menggunakan SPSS. Hasil penelitian menunjukkan bahwa kualitas pelayanan berpengaruh positif dan signifikan terhadap kepatuhan pembayaran pajak restoran. Koefisien determinasi dalam penelitian sebesar 24,2% yang berarti variabel kepatuhan pembayaran pajak restoran dapat dijelaskan oleh variabel kualitas pelayanan
Dampak Covid 19 terhadap Target dan Realisasi Penerimaan Pajak Hotel dan Restoran di Kota Gorontalo Ince Sefrianti Dahlan; Zulkifli Bokiu; Muliyani Mahmud
Jurnal Mahasiswa Akuntansi Vol 1 No 2 (2022): JAMAK: Jurnal Mahasiswa Akuntansi
Publisher : Program Studi S1 Akuntansi Jurusan Akuntansi, Fakultas Ekonomi Universitas Negeri Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37479/jamak.v1i2.28

Abstract

Penelitian ini mengambil judul Dampak Covid 19 Terhadap Target dan Realisasi Penerimaan Pajak Hotel dan Restoran Di Kota Gorontalo. Adapun yang menjadi tujuan dalam penelitian ini yaitu untuk menganalisis target dan realisasi pajak hotel dan restoran di kota Gorontalo pada masa covid-19 yang dilakukan pada Badan Keuangan Daerah Kota Gorontalo dengan menggunakan data target dan realisasi pajak hotel dan restoran tahun 2017-2021. Metode analisis yang digunakan adalah analisis deskriptif kuantitatif dengan teknik pengolahan datanya menggunakan analisis rasio efektivitas. Hasil penelitian ini menunjukkan bahwa untuk pajak hotel tahun 2017-2020 tingkat efektivitasnya masuk dalam kriteria sangat efektif. Namun pada tahun 2021 tingkat efektivitasnya masuk pada kriteria kurang efektif. Sedangkan pada pajak restoran tahun 2017-2021 tingkat efektivitasnya masuk dalam kriteria sangat efektif.
Penggunaan Laba dan Arus Kas untuk Memprediksi Kondisi Financial Distress: Studi Kasus pada Perusahaan Makanan dan Minuman yang Terdaftar di BEI Periode 2019-2022 Windy Riko Angguda; Harun Blongkod; Mulyani Mahmud
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 6 No. 5 (2024): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah (in Press)
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/alkharaj.v6i5.1199

Abstract

This research aims to examine the use of profits and cash flow in predicting financial distress conditions in food and beverage companies. This research uses quantitative descriptive analysis methods. Data was obtained from secondary data, namely data obtained from other parties in the form of published reports for the 2019-2022 period. The population of this research is all food and beverage companies listed on the Indonesian Stock Exchange. The number of samples in this research was 28 companies. The sampling method used was purposive sampling. The data was processed using Eviews 12. The results of this study show that profits have a significant effect on financial distress, while cash flow does not have a significant effect on financial distress in food and beverage companies listed on the Indonesia Stock Exchange. This research also states that profits and cash flow simultaneously influence financial distress.
Analisis Efektivitas dan Kontribusi Penerimaan PBB-P2 pada Pendapatan Asli Daerah di Kota Gorontalo Sriwahyuning Yusuf; Hartati Tuli; Muliyani Mahmud
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 6 No. 5 (2024): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah (in Press)
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/alkharaj.v6i5.1513

Abstract

This research aimed to determine the level of effectiveness and contribution of the Land and Rural and Urban Buildings Tax (PBB-P2) acceptance on the Local Revenue of Gorontalo City. The research method used in this study was a descriptive quantitative method. The data source for this research was primary data obtained directly from the Finance Agency of Gorontalo City in the form of interview results and Budget Realization Reports for 2018-2022. The results of this research indicated that the average effectiveness of achieving the PBB-P2 target acceptance was 89.76%, with the interpretation criterion being effective, even though the actual realization value generally had not been able to reach the set target. The significant average value of PBB-P2 acceptance effectiveness was due to the fact that in 2022, the actual acceptance realization exceeded 100% of the set target. Meanwhile, the contribution of PBB-P2 acceptance on the Local Revenue in Gorontalo City from 2018 to 2022 experienced fluctuations or ups and downs each year, with an average percentage acquisition of 3.58% and the interpretation criterion being Very Low.
Daya Saing Usaha Warung Tradisional di Tengah Keberadaan Ritel Modern di Kecamatan Bone Kabupaten Bone-Bolango Nursela Koniyo; Zulkifli Bokiu; Muliyani Mahmud
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 6 No. 5 (2024): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah (in Press)
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/alkharaj.v6i5.2005

Abstract

This study aims to determine competitiveness, formulate competitive strategies, and find factors causing the decline in the income of traditional stall traders amid the existence of modern retail in Bone District. This research uses qualitative methods with a descriptive approach and uses primary and secondary data sources, the informant in this study is a traditional warung business owner in Bone District. The results showed that traditional stalls in Bone sub-district can compete with modern retail by strengthening the concept of costleadership because it does not require much cost like the concept of differentiation and does not focus consumers and certain areas like the concept of focus. Then the SO strategy can be applied by utilizing existing strengths and opportunities. The factor that causes the decline in the income of traditional stall owners is the lack of insight and careful planning in facing business competition with modern retail.
Pengaruh Dana Desa terhadap Peningkatan Kesejahteraan Masyarakat: Studi Kasus yang Berada di Kecamatan Telaga Jaya, Kabupaten Gorontalo Sri Aprilindah Uno; Sahnim Noholo; Mulyani Mahmud
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 5 No. 4 (2024): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v5i4.1216

Abstract

The aim of this research is to determine the effect of village funds on improving community welfare (case study of villages in telaga jaya). The research method used in this research is a quantitative method with data collection techniques using surfey questionnaires and observation. The number of respondents in this research was 50 respondents in all village officials in the telaga jaya, Gorontalo Regrency. The tool used in this research uses simple linier regression analysis. Based on the results of this research, it is known that the influence of village funds on improving community walfare has a positive and significant effect on increasing community walfare in villages in telaga jaya , Gorontalo Regrency.
Pengaruh Penerapan Konsep Perpajakan Modern terhadap Kepatuhan Wajib Pajak: Studi Pada KPP Pratama Gorontalo Mutiya Harun; Hartati Tuli; Mulyani Mahmud
VISA: Journal of Vision and Ideas Vol. 4 No. 2 (2024): VISA: Journal of Vision and Ideas (In Press)
Publisher : IAI Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/visa.v4i2.1626

Abstract

Taxes are one of the largest types of state receipts and are used to finance government affairs, equalization of development, and social welfare of people. In order to increase tax revenue from taxpayers, the government has implemented a more modern taxation system that is expected to improve compliance by taxpayers, which include e-registration, e-VAT, and e-billing. The study was intended to find out how the application of the modern taxation system influences taxpayer compliance. In this study, the type of research used is a quantitative approach. The type of data used is primary data, that is, data obtained from the results of the questionnaire, and secondary data as supporting data. The results of the study showed that, firstly, variable X1 had no influence on variable Y. However, simultaneously, variables X1, X2 and X3 had a significant effect on the taxpayer compliance variable in KPP Pratama Gorontalo (Calculate more than Ftabel).
Co-Authors Abdul Wahab Podungge FAHREZAL ZUBEDI Friska Talib Hartati Tuli Hartati Tuli Harun Blongkod Ince Sefrianti Dahlan Indra Wijaya Hamzah Isna Ahmad Mattoasi Mattoasi Maya Wulandari Iskandar Mutiya Harun Nilawaty Yusuf Nina Atrina Kudusia Niswatin Noholo, Sahmin Novianty Djafri Nursela Koniyo Octavia Hulkiba Raflina Yuniarti Dai Rahmayana Rahmayana Rizaldy Saputra Ahmad Sahnim Noholo Sri Aprilindah Uno Sri Hapsa Uge Sriwahyuning Yusuf Sulistian Mangopa Tri Handayani Amaliah, Tri Handayani William Indra S. Mooduto Windy Riko Angguda Yuditia Tilameo Yulinda Djasman Lameo Yuni Ardianah Zakir Gunibala Zulkifli Bokiu Zulkifli Bokiu