Papers by Melinda Ibrahim
Penelitian ini bertujuan untuk mengeksplorasi pemahaman profesionalisme dari perspektif pendidik ... more Penelitian ini bertujuan untuk mengeksplorasi pemahaman profesionalisme dari perspektif pendidik akuntansi. Profesionalisme merupakan suatu konsep yang dapat digunakan sebagai dasar pengembangan kualitas diri dalam menjalani setiap profesi. Penelitian ini dilakukan di Universitas Lestari, salah satu Perguruan Tinggi Swasta yang terletak di Provinsi Gorontalo. Paradigma yang digunakan dalam penelitian ini adalah paradigma interpretif dengan pendekatan fenomenologi transendental Husserl. Berdasarkan hasil penelitian ditemukan tiga dimensi profesionalisme yaitu profesionalisme sebagai tanggung jawab akademik, profesionalisme sebagai tanggung jawab sosial dan profesionalisme sebagai tanggung jawab spiritual. Tanggung jawab akademik merupakan dimensi awal yang dinyatakan dalam bentuk pelaksanaan tri dharma perguruan tinggi, keseimbangan hak dan kewajiban, ketaatan aturan dan komitmen. Profesionalisme sebagai tanggung jawab sosial merupakan dimensi kedua yang dinyatakan dengan sikap amanah dan keteladanan. Sedangkan profesionalisme sebagai tanggung jawab spiritual merupakan dimensi tertinggi yang dinyatakan dalam bentuk kepercayaan bahwa berkerja adalah sebuah ibadah. Namun demikian, ketika ditelusuri lebih jauh atas makna profesionalisme pendidik akuntansi masih berorientasi pada aspek materialisme. Terkadang perwujudan sikap profesional dalam bekerja masih mengedepankan kepentingan pribadi, sehingga seringkali pendidik terjebak dalam praktik yang bersifat utilitarisme
The Covid-19 pandemic, coupled with the economic recession from 2019 to 2022, has adversely impac... more The Covid-19 pandemic, coupled with the economic recession from 2019 to 2022, has adversely impacted various industries, leading to bankruptcies. Among the affected sectors, the banking industry faced significant challenges, experiencing disruptions in credit processes and fund distribution due to diminished purchasing power. This situation poses a severe threat to the banking sector, necessitating the monitoring of financial conditions through bankruptcy analysis as an early warning system for company performance. This study investigates potential differences in the results of financial distress prediction models-Altman, Springate, Zmijewski, Grover, and Ohlson-during the abnormal conditions of the Covid-19 pandemic. Using purposive sampling of banking companies listed on the IDX from 2019 to 2022, the study divided the samples into financial distress and non-financial distress categories. Analysis involved tests for multicollinearity assumptions, logistic regression, and accuracy/error rate calculations. The findings reveal variations in the predictive abilities of the Altman, Springate, Zmijewski, Grover, and Ohlson models. The Grover model emerged as the most accurate, with a 60% accuracy rate in predicting bankruptcy, while Altman, Springate, and Zmijewski models demonstrated low predictive values (0%, 0%, and 15% accuracy, respectively). The simplicity of the Grover model's measurement indicators, incorporating capital adequacy, EBIT, and ROA, offers a comprehensive view of bankruptcy prediction ratios. Moreover, stringent internal risk analysis and external factors, such as regulatory interventions, contribute to keeping banks resilient amid global economic crises. The research suggests that banking companies can benefit from employing the Grover method for bankruptcy analysis as part of their future anticipation strategy.
Jurnal Aplikasi Manajemen dan Inovasi Bisnis, Feb 27, 2019
The profit acquisition of go-public pharmaceutical subsector companies in Indonesia Stock Exchang... more The profit acquisition of go-public pharmaceutical subsector companies in Indonesia Stock Exchange has been fluctuating since 2014 through 2017. Even, there have been two companies indicating a negative trend, namely
Journal of accounting science, Aug 15, 2023
Al-Buhuts
This study aims to capture the accounting treatment of zakat based on PSAK 109 at Province, City,... more This study aims to capture the accounting treatment of zakat based on PSAK 109 at Province, City, and Regency Indonesia’s National Zakat Agency (BAZNAS) in Gorontalo. A qualitative approach with comparative study is designed to explore the holistic reality. The results showed that the National Zakat Agency of Gorontalo Province and Gorontalo City have already referred to the PSAK 109 in their recognition, measurement, and disclosure. Meanwhile, their non-compliance has been found in their presentation and reporting. Meanwhile, the Baznas of Gorontalo Regency and Bone-Bolango Regency have standardized their accountability by still implementing the internal standards regulated by Baznas The lack of skillful human resources has affected the performance of Baznas in the implementation of the PSAK 109. However, BAZNAS has admitted its unstandardized reporting, but claimed it to be still under the regulation format based on the regulation of Indonesia’s National Zakat Agency Number 14 of ...
This study aims to assess the company's financial performance using the analysis of Du Pont S... more This study aims to assess the company's financial performance using the analysis of Du Pont System and Economic Value Added (EVA). Sampling was carried out by simple random sampling method with financial data for three periods, namely 2014-2016. This research is a descriptive study with a quantitative approach. The results showed that PT. Kimia Farma Tbk in the calculation of Return On Investment there is a fluctuation. This shows that the company earns a profit and in accordance with the industry average standards, while PT. Indofarma Tbk tends to decline and is below the industry standard average. This condition shows that the company is less effective in managing assets and controlling the expenses incurred by the company. In the EVA analysis, PT Kimia Farma Tbk and PT Indofarma Tbk for three periods, namely 2014-2016, obtained information that the company gained economic added value every period that continued to increase. This certainly attracts investors to invest in PT. K...
This research explores the impact of aspects of tax digitization on taxpayer enforcement, namely ... more This research explores the impact of aspects of tax digitization on taxpayer enforcement, namely e-filing, e-payment, e-SPT and tax penalties. Collecting data using a questionnaire instrument in this study by bringing the incidental sampling methodology to as many as 100 individual taxpayers. With the assistance of the SPSS unit, multiple linear regression is the type of analysis used. The findings of this study indicate that e-filing, e-payment, e-SPT and tax penalties significantly affect taxpayer enforcement at KPP South Makassar
Indonesian Journal of Cultural and Community Development, 2020
The small and medium enterprises partners for typical dodol production took longer time in cookin... more The small and medium enterprises partners for typical dodol production took longer time in cooking dodol which spend approximately 8 hours by human power. The raw material is traditionally cooked by using firewood. The raw material, heat level of firewood, and the stirring speed determine the quality of dodol produced. This activity of community service aims to apply a technology of stirring machine to produce dodol in a culturally-based enterprise activity. The solution offered to the partners is designing the stirring machine by maintaining the traditional elements for a better product quality. The cantilever body is designed by using two bases permanently planted on the floor of the cooking place so that the partners may still utilize firewood. Its strong design helps a condition of expansion effect caused by the ember. The typical dodol of Gorontalo has a solid thickness texture which requires a bigger machine torque. The driver unit implements an electricity machine of 1 Hp wit...
JAMIN : Jurnal Aplikasi Manajemen dan Inovasi Bisnis, 2019
The profit acquisition of go-public pharmaceutical subsector companies in Indonesia Stock Exchang... more The profit acquisition of go-public pharmaceutical subsector companies in Indonesia Stock Exchange has been fluctuating since 2014 through 2017. Even, there have been two companies indicating a negative trend, namely Indofarma, Inc. and Merck Sharp Dohme Pharma, Inc. This circumtance has certainly affected on the earning per share in the companies. The study aimed to find out and analyze the significance of the effect of the Debt to Equity Ratio, Return On Asset, and Current Ratio on the Dividend Payout Ratio at Go-Public Pharmaceutical Subsector Companies in Indonesia Stock Exchange, partially and simultaneously. This study used a qualitative method through ratio analysis. The techniques of analysis applied were by using the classical assumption test and multiple regressions. The sample covered 8 go-public pharmaceutical subsector companies in Indonesia Stock Exchange during 2014 through 2017. The results indicated that the Debt to Equity Ratio (DER), Return On Asset (ROA), ...
JATI EMAS (Jurnal Aplikasi Teknik dan Pengabdian Masyarakat), 2019
The main problems faced by dodol business doers at Reksonegoro in Gorontalo Regency can be seen i... more The main problems faced by dodol business doers at Reksonegoro in Gorontalo Regency can be seen in marketing management and financial management. In marketing management aspect, it is found that there are some absences in cases of branding, packaging, Home-Industry Food Certification), and Halal certification issued by Institute for Food, Drug, and Cosmetics Studies - Indonesian Ulema Council. In financial management aspect, it is indicated that there is a mixed financial management of both business and private needs with a very low discipline causing a financial misuse for private expenses. The aim of this service activity is to improve the product competitiveness and business management of the residents at Reksonegoro in Gorontalo Regency. The service programs are carried out through mentoring for a more informative, attractive branding and packaging, helping the issuance of Home-Industry Food Certification and Halal Certification by Institute for Food, Drug, and Cosmetics St...
Journal of Economics, Business, and Accountancy | Ventura, 2015
This study aimed to explore professionalism understanding of accounting educators’ perspective. P... more This study aimed to explore professionalism understanding of accounting educators’ perspective. Professionalism is an implementable concept as a basic of self quality development in each profession. This study was conducted at Universitas Lestari, one of the private universities in the Province of Gorontalo. The paradigm employed in this study is the interpretative paradigm in which Husserl’s Transcendental Phenomenology is applied to the approach. Based on the result of the study, there are three dimensions of professionalism found, namely professionalism as academic responsibility, professionalism as social responsibility, and professionalism as spiritual responsibility. Professionalism as academic responsibility is the initial dimension which is seen in the implementation of three services of university, the balance of rights and obligations, the observance of rules, and commitments. Professionalism as social responsibility is the second dimension which is committed in the trust ...
Jurnal Akuntansi Multiparadigma, 2015
Karakteristik Perusahaan, Luas Pengungkapan Corporate Social Responsibility, dan Nilai Perusahaan... more Karakteristik Perusahaan, Luas Pengungkapan Corporate Social Responsibility, dan Nilai Perusahaan. Penelitian ini bertujuan menguji pengaruh karakteristik perusahaan terhadap pengungkapan CSR dan nilai perusahan pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia Metode yang digunakan adalah regresi multipel Penelitian ini menggunakan 129 sampel perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia Hasil penelitian membuktikan bahwa karakteristik perusahaan yang terdiri dari ukuran perusahaan berpengaruh negatif terhadap pengungkapan tanggung jawab sosial Namun di sisi lain konsentrasi kepemilikan berpengaruh positif terhadap pengungkapan tanggung jawab sosial, sedangkan pengungkapan tanggung jawab sosial berpengaruh positif terhadap nilai perusahaan
Tujuan kegiatan pengabdian kepada masyarakat melalui Program Pengembangan Desa Mitra (PPDM) yaitu... more Tujuan kegiatan pengabdian kepada masyarakat melalui Program Pengembangan Desa Mitra (PPDM) yaitu menjadikan Desa Reksonegoro sebagai desa sentra produksi dodol khas gorontalo yang berkualitas. Kegiatan pertama yaitu pembangunan dan penataan rumah produksi dodol. Kegiatan kedua yaitu pendampingan sertifikasi PIRT dan sertifikasi Halal LPPOM MUI. Kegiatan ketiga yaitu pelatihan peningkatan mutu usaha bagi seluruh pelaku UMKM dodol. Kegiatan keempat yaitu peresmian rumah produksi dan desa sentra produksi dodol. Seluruh kegiatan dilakukan dengan metode pendekatan Partisipatif, Community Development, dan metode Edukatif. Capaian program PPDM yaitu terlaksananya pembangunan tiga unit rumah produksi dodol yang bertujuan agar manajemen produksi dapat diterapkan untuk memenuhi standar pangan olahan. Tercapainya produk tersertifikasi PIRT dan Halal telah membuka akses pemasaran lebih luas. Tercapainya peningkatan SDM menjadi lebih berkualitas. Terlaksananya kegiatan peresmian Desa Sentra Pro...
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Papers by Melinda Ibrahim