Abstract:This study aims to examine the strategic role of professional associations in early childhood education policy implementation, focusing on HIMPAUDI East Kalimantan. Non-formal early childhood educators in developing regions…
ons face severe structural vulnerabilities, characterized by a substantial policy gap between central government expectations and local capacities, geographical isolation, and low digital literacy. Utilizing a descriptive qualitative design, this research gathered empirical data through in-depth interviews with the Regional Head of HIMPAUDI East Kalimantan and document analysis. The findings reveal that the association does not merely serve as a gathering platform but functions as a vital strategic partner for local governments. Through multi-layered communication, self-funded tiered training programs, and data-driven political lobbying, the association successfully translates rigid macro-regulations into applicable classroom practices while securing local financial incentives for marginalized educators. This community-based resilience mechanism effectively mitigates administrative burdens and compensates for local government bureaucracy delays. The study implies that local governments should transition toward a co-governance model by formally involving professional networks in policy formulation to ensure equitable educational quality in the new capital city (IKN) era.
Abstract:This study aims to analyze and describe the management accounting practices applied at Imanuel Church in Gorontalo City as a nonprofit organization. The dimensions examined include budget planning, internal control, financial…
ncial reporting, and the evaluation of financial performance and ministry programs. A descriptive qualitative approach was employed, with data collected through observation, in-depth interviews, and documentation. Research informants consisted of the Head of BPHMJ (Daily Working Body of the Congregation Council), the Treasurer, the Secretary, and Church Officials directly involved in financial management. The findings indicate that management accounting practices at Imanuel Church have not yet functioned optimally: (1) budget planning lacks a structured and documented annual budget system; (2) internal control does not yet apply the principle of segregation of duties and has no formal internal audit mechanism; (3) financial reporting is limited to recording cash inflows and outflows and does not comply with ISAK 35; and (4) performance evaluation does not use measurable indicators and no comparison between budget and realization has been conducted. Strengthening of a structured financial management system in accordance with applicable accounting standards is needed.
Abstract:This study aims to analyze the effect of Quick Ratio (QR), Debt to Asset Ratio (DAR), and Return on Assets (ROA) on firm value as measured by Price to Book Value (PBV) in consumer non-cyclical sector companies listed on…
the Indonesia Stock Exchange during the 2021–2024 period. The consumer non-cyclical sector was selected because it consists of companies producing essential goods with relatively stable demand, making it an important sector in the national economy. This research employed a quantitative approach using secondary data obtained from the annual financial statements of companies listed on the Indonesia Stock Exchange. The sampling technique used purposive sampling, resulting in 196 observations. Data analysis was conducted using multiple linear regression analysis with SPSS software, preceded by classical assumption tests including normality, multicollinearity, heteroscedasticity, and autocorrelation tests. The results show that partially, Quick Ratio has no significant effect on firm value, indicating that short-term liquidity is not the main consideration for investors in assessing company value. Debt to Asset Ratio also has no significant effect on firm value, meaning that the level of debt dependence does not directly determine market valuation. Meanwhile, Return on Assets has a positive and significant effect on firm value, indicating that profitability is the main factor influencing investor confidence and market value. Simultaneously, Quick Ratio, Debt to Asset Ratio, and Return on Assets have a significant effect on firm value. The coefficient of determination (R²) value of 0.510 indicates that 51.0% of firm value variation can be explained by the three independent variables, while the remaining 49.0% is explained by other factors outside this study.
Abstract:This study aims to analyse the administration of fasakh judgments in the dissolution of Muslim marriages in Indonesia and Malaysia, with specific attention to the legal bases, registration procedures, and issuance of divorce…
orce documents. This issue is significant because the dissolution of marriage does not end with a court judgment. It continues through administrative registration, which determines the legal status of the parties after divorce. This study adopts a qualitative approach with a documentation-based comparative case study design. Data were collected through an examination of statutory regulations, judicial technical guidelines, official service procedures, institutional documents, and administrative information applicable to the Religious Courts in Indonesia, as well as the Syariah Courts and State Islamic Religious Departments in Malaysia. This study does not involve interviews or participants because its focus is directed toward the objective mapping of applicable administrative procedures. The data were analysed using a comparative thematic approach by grouping the findings into three main themes: the legal basis of judicial authority, post-judgment registration procedures, and the forms of divorce documents issued. The findings show that Indonesia integrates the issuance of divorce certificates into the administration of the Religious Courts, whereas Malaysia places the issuance of Islamic divorce certificates within the institutional relationship between the Syariah Courts and the State Islamic Religious Departments. These findings affirm that fasakh is not merely a juristic concept or a ground for marital dissolution, but also forms part of the legal documentation system of Islamic family law. This study contributes to the development of comparative Islamic family law scholarship and provides a basis for mapping Muslim divorce administration policies in both countries.
Abstract:This study aims to analyze the effect of Fear of Missing Out (FOMO), hedonic shopping, and self-control on impulse buying among students who use Shopee, as well as to examine the role of self-control as a moderating variable.…
able. This research uses a quantitative approach with a survey method involving students of the Faculty of Economics and Business, Universitas Negeri Gorontalo, class of 2022, as respondents. Data collection was conducted using questionnaires distributed through forms and Google Forms. Data analysis was carried out using SPSS and SEM-PLS 4.1 to test the relationships among variables. The results show that Fear of Missing Out (FOMO) and hedonic shopping have a positive effect on impulse buying. This indicates that digital social pressure and pleasure-driven motivation are the main factors encouraging students to engage in impulsive purchases. In contrast, self-control does not affect impulse buying, suggesting that students’ ability to regulate themselves is not yet strong enough to reduce impulsive consumption behavior. This condition is influenced by the characteristics of students who do not yet have a stable income, so self-control has not developed optimally in financial management due to the absence of income.
Abstract:This study aims to analyze the influence of coaching-based academic supervision on teacher performance at SMA Negeri 1 Amurang and SMA Negeri 1 Motoling. The study employed a quantitative approach with an explanatory design.…
ign. The population consisted of 122 teachers, all of whom were included as the sample using a saturated sampling technique. Data were collected through a Likert-scale questionnaire that had been tested for validity and reliability. Data analysis included descriptive analysis, prerequisite tests, and simple linear regression. The results showed that coaching-based academic supervision does not have a significant effect on teacher performance (p > 0.05). The coefficient of determination (R²) value of 0.013 indicates that the contribution of coaching-based academic supervision to teacher performance is very low, accounting for only 1.3%, while most of the variation in teacher performance is influenced by other factors outside the research model. These findings indicate that coaching-based academic supervision has not been able to directly improve teacher performance, especially when its implementation is not carried out consistently and in depth. This study emphasizes that the effectiveness of coaching-based supervision is contextual and highly dependent on the quality of implementation and the support of the school’s organizational environment.
Abstract:This study aims to analyze the influence of locus of control and independence on the performance of internal auditors at the Regional Inspectorate of Bone Bolango Regency. This research employs a quantitative approach with…
th a causal research design. The population and sample consist of 38 internal auditors, using a total sampling technique. Data were collected through questionnaires and analyzed using multiple linear regression with the assistance of SPSS software. The results show that partially, locus of control does not have a significant effect on internal auditor performance, while independence has a positive and significant effect. Simultaneously, locus of control and independence significantly influence internal auditor performance. The coefficient of determination indicates that 55.1% of the variation in internal auditor performance can be explained by locus of control and independence, while the remaining 44.9% is influenced by other factors outside the research model. These findings indicate that internal auditor performance is more strongly influenced by professional factors such as independence than by psychological factors such as locus of control. Therefore, efforts to improve internal auditor performance should focus on strengthening auditor independence to ensure objective and professional audit practices.
Abstract:Micro, Small, and Medium Enterprises (MSMEs) play a vital role in the Indonesian economy, including those managed by women. However, the sustainability of MSMEs still faces various challenges, particularly regarding low…
financial literacy and limited business capital. These conditions can affect the ability of female entrepreneurs to manage and develop their businesses sustainably. This study aims to determine the influence of financial literacy and business capital on the sustainability of women-owned MSMEs in Limboto Subdistrict, Gorontalo Regency. The method used in this study is a quantitative method with primary data obtained from questionnaires using a Likert scale. The sample collection process used the proportionate stratified random sampling technique. The strata in this study consisted of 14 villages in Limboto Subdistrict, Gorontalo Regency, with a total sample of 175 respondents. The data analysis technique employed Structural Equation Modeling (SEM), operated using the AMOS 24 program. The results of the study indicate that financial literacy does not have a significant effect on business sustainability, while business capital has a positive and significant effect on business sustainability. Furthermore, financial literacy and business capital simultaneously have a positive and significant effect on business sustainability, explained by an R-square value of 94.6%, while the remaining 5.4% is contributed by other variables outside the research model.
Abstract:This study aims to analyze the effects of liquidity, leverage, and BOPO on the profitability of energy sector companies listed on the Indonesia Stock Exchange (IDX) during the 2022–2024 period. Profitability is proxied by…
by Return on Assets (ROA), liquidity by the Current Ratio (CR), leverage by the Debt to Equity Ratio (DER), and BOPO is measured by the ratio of Operating Expenses to Operating Income. This research employs a quantitative approach with an associative research design. The data used are secondary data in the form of companies’ annual financial statements obtained from the official IDX website, with the sampling technique using purposive sampling based on predetermined criteria. Data analysis was conducted using multiple linear regression with the assistance of statistical software. The results show that liquidity does not always have a positive effect on profitability, leverage tends to have a negative effect on profitability, and BOPO has a negative effect on profitability. Simultaneously, liquidity, leverage, and BOPO significantly affect the profitability of energy sector companies during the 2022–2024 period. These findings indicate that optimal liquidity management, proportional use of debt, and operational cost efficiency are key factors in improving the profitability performance of energy sector companies.
Abstract:This study aims to examine the effect of unemployment, per capita income, life expectancy, and education level on the Human Development Index (HDI) in Pangkep Regency. This research employed a quantitative method with an…
associative approach. The data used in this study were secondary data in the form of time-series data from 2015 to 2024, collected through documentation. The data were analyzed using multiple linear regression analysis with the assistance of SPSS version 25. The results indicate that unemployment has a negative but not significant effect on the Human Development Index, with a t-value of -1.166 and a significance value of 0.271, which is greater than 0.05. Per capita income has a positive and significant effect on the Human Development Index, with a t-value of 4.055 and a significance value of 0.002, which is less than 0.05. Life expectancy has a significant effect on the Human Development Index, with a t-value of -5.699 and a significance value of < 0.001, which is less than 0.05. Meanwhile, the level of education has a positive and significant effect on the Human Development Index, with a t-value of 4.395 and a significance value of 0.001, which is less than 0.05. These findings indicate that per capita income and education level play an important role in improving the Human Development Index in Pangkep Regency, while unemployment does not have a significant effect on HDI.