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Kesaulya, Juliana
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Economics, Econometrics & Finance

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PROSEDUR PENGELOLAAN DAK PADA DINAS PENDIDIKAN DAN OLAH RAGA KOTA AMBON Kesaulya, Juliana; Musaid, Sri
Journal of Applied Accounting Vol 1 No 2 (2022): Desember
Publisher : ISAS

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (229.402 KB) | DOI: 10.52158/jaa.v1i2.49

Abstract

Tujuan penelitian ini adalah untuk mengetahui prosedur pengelolaan DAK pada pendidikan menengah tahun anggaran 2019 pada Dinas Pendidikan Kota Ambon. DAK tahun anggaran 2019 adalah dana yang bersumber dari APBN, dana tersebut dialokasikan kedaerah dalam rangka mendanai kegiatan khusus yang merupakan urusan daerah yang termasuk dalam prioritas nasional. Salah satunya yaitu DAK bidang pendidikan menengah tahun anggaran 2019 yang dialokasikan kesekolah yang digunakan untuk membangun sarana dan prasarana fisik guna meningkatkan mutu pendidikan, dan menciptakan sumberdaya manusia yang lebih berdaya saing. Penelitian ini menggunakan teknik analisa data kualitatif untuk mengetahui bagaimana dinas pendidikan kota Ambon selaku instansi yang bertanggung jawab atas pengelolaan DAK bidang pendidikan menegah tahun anggaran 2019 mampu melaksanakan tugasnya dengan baik, professional dan transparan. Hasil penelitian menunjukan bahwa prosedur pengelolaan DAK bidang pendidikan menengah tahun ajaran 2019 dari tingkat pusat hingga diterima oleh sekolah harus melalui prosedur yang ketat sebelum sekolah penerima DAK mendapatkan DAK tersebut.
KINERJA PENGELOLAAN ANGGARAN PENDAPATAN DAN BELANJA DESA (APBDES) TAHUN 2020 DESA WERINAMA KECEMATAN WERINAMA KABUPATEN BULA SBT Musaid, Sri Astuti; Kesaulya, Juliana; Keliwooy , Fahrun
Journal of Applied Accounting Vol 2 No 1 (2023): Juni
Publisher : ISAS

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (141.361 KB) | DOI: 10.52158/jaa.v2i1.459

Abstract

The purpose of writing is to analyze the level of effectiveness and efficiency of village fund management in Werinama Village, Werinama District, Eastern Part of Bula Seram Regency. the ratio of effectiveness and efficiency based on Minister of Home Affairs Decree No. 690,900-327 in 1996. The results of this research show the average level of village fund management efficiency in Werinama Village, Werinama District, Bula District, East Seram District. of 96.43% which meets the effectiveness criteria, and the average efficiency level of 46.93% is meant in the very efficient category. Keywords: Werinama Village Fund, Werinama District.
Analisis Pendapatan Usaha Kopra Pada Desa Lumahlatal Kecamatan Taniwel Timur Kabupaten Seram Bagian Barat Kesaulya, Juliana; Elake, George
Journal of Applied Accounting Vol 2 No 2 (2023): Desember
Publisher : ISAS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52158/jaa.v2i2.460

Abstract

Abstract Taniwel sub-district is one of the sub-districts in West Seram Regency (SBB). This region is also an economic center for the Maluku community but has not been supported by the availability of companies engaged in production so most agricultural products are sold out of the region. Agriculture is a very important and dominant sector in the life of the Indonesian people since before independence. Most of the population is in rural areas and relies on the agricultural sector. Food production to meet the needs of the community is almost entirely produced by smallholder agriculture. However, during the colonial period, smallholder agriculture did not progress much. This study aims to determine the income of copra farming in Lumahlatal Village, East Taniwel District, West Seram Regency. Data collection in this study used the observation method. Analytical techniques used in this study are descriptive, qualitative data, quantitative data are analyzed based on the distribution table of Lumahlatal Village. Then the income of respondents in the copra business was obtained amounting to Rp.7,875,000. Where the total revenue is Rp. 10,000,000 with an average total production cost of Rp.2,125,000. Keywords: income, business, production
Praktik Efektifitas Dan Efisiensi Dana Desa Untuk Pembangunan Desa Allang Kab. Maluku Tengah Kesaulya, Juliana; Behuku, Boni P
Journal of Applied Accounting Vol 2 No 1 (2023): Juni
Publisher : ISAS

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (334.589 KB) | DOI: 10.52158/jaa.v2i1.462

Abstract

This study aims to determine the level of effectiveness and efficiency of village fund allocations in improving Allang village development. The tool used in this study uses the ratio of effectiveness and efficiency ratio. The results of this study indicate that the average level of effectiveness in Alang village of 91.57% is included in the effective category, but if you look at the use of village fund allocations in 2018 it is categorized as quite effective with a ratio of 79.23% due to a smaller income budget factor. of revenue realization. The level of efficiency tends to appear less efficient due to the spending relation factor being smaller than the revenue realization. Keywords: effectiveness, efficiency, fund
Analisis Pengendalian Persediaan Bahan Baku Dalam Perencanaan Proses Produksi Pada Pabrik Tahu Ambon Musaid, Sri Astuti Musaid; Kesaulya, Juliana
Journal of Applied Accounting Vol 2 No 2 (2023): Desember
Publisher : ISAS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52158/jaa.v2i2.464

Abstract

This study aims to determine the control of soybean raw material inventory applied at the Ambon Tofu Factory and to determine the number of economic soybean raw material inventory orders at the Ambon Tofu Factory. The type of research used in this research is comparative descriptive method research. The data processed is in the form of inventory reports on the purchase and use of soybean raw materials at the Ambon Tofu Factory in 2017. The data analysis techniques used in this study are EOQ, Safety stock, and ROP. Based on the results of research using the EOQ method, the economic ordering amount of soybean raw materials are obtained at 10,480 kg, with a frequency of ordering 17 times, safety stock of 7,221 kg, ROP can be done when the soybean raw material in the warehouse is 1,497 kg, and the total inventory cost is Rp. 335,352. The conclusion of this study shows that the application of the Economic Order Quantity (EOQ) method shows a more economical number of orders to minimize the costs incurred at the tofu factory and can maximize the profit earned. Keywords: raw material control, economic order quantity (EOQ)
Co-Authors Behuku, Boni P Elake, George Keliwooy , Fahrun Musaid, Sri Musaid, Sri Astuti Musaid, Sri Astuti Musaid