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All Journal Jurnal Pendidikan: Teori, Penelitian, dan Pengembangan Jurnal Maneksi (Management Ekonomi Dan Akuntansi) EKONOMIS : Journal of Economics and Business JMBI UNSRAT (Jurnal Ilmiah Manajemen Bisnis dan Inovasi Universitas Sam Ratulangi) SEIKO : Journal of Management & Business Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Jurnal Bisnis dan Akuntansi Jurnal Akuntansi Kompetif Jurnal Ilmiah Edunomika (JIE) Al-Kharaj: Journal of Islamic Economic and Business Jurnal Akuntansi Jurnal Ilmiah Manajemen Kesatuan Jurnal Ilmiah Raflesia Akuntansi Daengku: Journal of Humanities and Social Sciences Innovation JURNAL LENTERA AKUNTANSI Jurnal Abdi Masyarakat Indonesia Jurnal Bina Bangsa Ekonomika Gemilang: Jurnal Manajemen dan Akuntansi Journal of Artificial Intelligence and Digital Business PUBLICA: Jurnal Pengabdian Masyarakat Jurnal Ekonomi, Akutansi dan Manajemen Nusantara Sabangka Abdimas Jurnal Pengabdian Masyarakat Sabangka Journal Economics Technology and Entrepreneur Jurnal Multidisipliner Kapalamada Jurnal Kajian Ekonomi dan Manajemen Indonesia GEMBIRA (Pengabdian Kepada Masyarakat) Jurnal Pengabdian Kompetitif Jurnal Sistem Informasi, Akuntansi dan Manajemen Jurnal Akuntansi
CHRISTINA SOSOSUTIKSNO
Faculty Of Economics & Business, Pattimura University, Ambon, Indonesia
Religion Agriculture, Biological Sciences & Forestry Humanities Automotive Engineering Biochemistry, Genetics & Molecular Biology Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Other

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STUDI KELAYAKAN BISNIS UMKM MOYI SALON: ASPEK PASAR DAN PEMASARAN, TEKNIS DAN OPERASIONAL, DAN MANAJEMEN Luhulima, Titi Nurhayati; Sososutiksno, Christina; Simanjuntak, Pranatalindo; Sirait, Nopita; Samal, Sarlina; Ode, Ana Marsya; Laisouw, Fanesa Aulana; Indra, Nadia
Journal Economics Technology And Entrepreneur Vol 4 No 04 (2025): ECOTECHNOPRENEUR : JOURNAL ECONOMICS, TECHNOLOGY AND ENTREPRENEUR
Publisher : Pusat Studi Ekonomi, Publikasi Ilmiah dan Pengembangan SDM

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62668/ecotechnopreneur.v4i04.1961

Abstract

Moyi Salon is a beauty salon that has experienced rapid growth over the past few months, making a business feasibility study essential to evaluate its success and the challenges it faces. This study aims to examine how Moyi Salon utilizes and manages marketing, managerial, and operational elements in running its business activities. The research adopts a descriptive qualitative approach using a case study method to provide an in-depth and comprehensive understanding of the business. Data were collected through direct observation at the business location, supporting documentation, and interviews with the owner and relevant stakeholders. The collected data were then analyzed systematically to assess the feasibility of the business from each examined aspect. The results indicate that Moyi Salon is feasible to operate and has strong potential for further development in the beauty industry, as it meets the feasibility criteria across marketing, managerial, and operational aspects. The findings of this business feasibility analysis are expected to serve as a basis for formulating appropriate strategies to support business growth and achieve long-term sustainability and success.
STUDI KELAYAKAN PASAR DAN PEMASARAN UMKM KULINER Ajuputrawan, Ajuputrawan; Sososutiksno, Christina; Simanjuntak, Pranatalindo; Serang, Nur’Inshani Armalia M.; Ingratubun, Nur Irnawati; Ayal, Marsha Jessica; Zubair, Zubair; Rahawarin, Zahrah Syahirah
Jurnal Ekonomi, Akutansi dan Manajemen Nusantara Vol. 4 No. 3 (2026): Edisi Januari - April IN PROGRESS
Publisher : Utiliti Project Solution

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55338/jeama.v4i3.507

Abstract

Penelitian ini mengevaluasi kelayakan aspek pasar dan pemasaran dalam usaha mikro kuliner dengan memeriksa karakteristik produk, potensi konsumen, dan efektivitas strategi pemasaran yang diterapkan. Menggunakan pendekatan kualitatif deskriptif dengan wawancara, observasi, dan dokumentasi, penelitian ini menganalisis kondisi di lapangan melalui model interaktif reduksi data, penyajian data, dan penarikan kesimpulan. Temuan menunjukkan bahwa usaha ini memiliki potensi pasar yang kuat didukung oleh lokasi yang strategis, penerimaan konsumen yang luas, dan tidak adanya pesaing langsung yang menawarkan produk serupa di daerah sekitarnya. Diferensiasi produk melalui variasi rasa dan pilihan topping juga berkontribusi pada keunggulan kompetitifnya. Dari perspektif pemasaran, penerapan bauran pemasaran termasuk kualitas produk, harga yang terjangkau, titik distribusi yang strategis, dan kegiatan promosi terbukti efektif dalam menarik dan mempertahankan pelanggan. Secara keseluruhan, hasil menunjukkan bahwa aspek pasar dan pemasaran dari usaha mikro kuliner ini layak dan mampu mendukung pembangunan berkelanjutan, dengan perbaikan dalam segmentasi yang tepat sasaran dan optimalisasi promosi yang direkomendasikan untuk memperkuat posisi pasar di masa depan.
The Influence of Human Resource Competence and Good Governance on Financial Management Performance with the Internal Control System as a Moderating Variable (Empirical Study on Regional Apparatus Organizations in Ambon City Government) Resty Hairunnisya Pulu Hattumena; Christina Sososutiksno; Kevin Hermanto Tupamahu
Al-Kharaj: Journal of Islamic Economic and Business Vol. 8 No. 1 (2026): All articles in this issue include authors from 3 countries of origin (Indonesi
Publisher : LP2M IAIN Palopo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24256/kharaj.v8i1.9509

Abstract

This study was conducted with the aim of providing empirical evidence regarding the influence of human resource competency and good governance on financial management performance with the internal control system as a moderating variable in OPDs in the Ambon City Government. The sampling method used in this study was the Non-Probability Sampling method with Purposive Sampling technique. The population used in this study were OPD employees in the Ambon City Government. A total of 159 questionnaires were distributed to respondents who met the criteria and could be used as samples in the study.
Studi Kelayakan Usaha Mikro dengan Pendekatan TQM: Fokus pada Warung Mampir Sososutiksno, Christina; Buamona, Sikua; Ahmad, Nadia; Buton, Ririn; Paulus, Veronica A.; Dudung, Jogy; Tomia, Wa Inje
RIGGS: Journal of Artificial Intelligence and Digital Business Vol. 5 No. 1 (2026): Februari - April
Publisher : Prodi Bisnis Digital Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/riggs.v5i1.5531

Abstract

Tujuan dari penelitian ini adalah untuk menganalisis studi kelayakan bisnis dari suatu usaha lokal “Warung Mampir” yang terletak di jln. Pantai mardika tepatnya di depan pelabuhan Slamet riyadi kota Ambon. Warung mampir merupakan salah satu usaha yang bergerak di bidang kuliner yang menyediakan berbagai jenis makanan yang bertujuan untuk memenuhi kebutuhan primer konsumen, khususnya masyarakat sekitar dan pengguna jasa pelabuhan. Pemilik sangat mengharpkan usaha ini dapat memberikan kontribusi ekonomi di masa depan bagi pemilik maupun lingkungan sekitar. Kegiatan studi kelayakan bisnis ini ditinjau dari beberapa aspek baik dari segi aspek hukum, aspek pasar dan pemasaran, aspek keuangan, aspek teknis dan operasi, aspek manajemen organisasi, aspek ekonomi sosial dan yang terakhir aspek lingkungan yang ada pada Warung Mampir. Metode penelitian yang digunakan adalah metode kualitatif, dengan teknik pengumpulan data berupa wawancara, observasi dan dokumentasi yang di lakukan secara langsung dengan pemilik usaha. Data yang di peroleh kemudian di analisis secara deskriptif untuk menggambarkan kondisi rill usaha. Berdasarkan hasil analisis ini dapat disimpulan bahwa Warung Mampir telah memenuhi sebagian besar aspek  kelayakan usaha sehingga nantinya diharapkan  dapat bertahan dan berkembang menjadi usaha yang lebih menguntungkan di masa yang akan dating. Semoga penelitian ini dapat menjadi referensi atau bahan pertimbangan pengambilan keputusan untuk usaha kuliner local
ANALISIS KELAYAKAN USAHA PADA D’LEFANICA BAKERY DI KOTA AMBON: PERSPEKTIF KEUANGAN, PEMASARAN, DAN MANAJEMEN Saputri, Rintan Dwi; Sososutiksno, Christina; Simanjuntak, Pranatalindo; Nur Asis, Putri Dewi; Rettobjaan, Rosaria Anjali; Bugis, Rahmadani; Wance, Vivin; Luhukay, Giofany Monik
Jurnal Pengabdian Masyarakat Sabangka Vol 5 No 01 (2026): Jurnal Pengabdian Masyarakat Sabangka
Publisher : Pusat Studi Ekonomi, Publikasi Ilmiah dan Pengembangan SDM

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62668/sabangka.v5i01.1993

Abstract

This study aims to conduct a comprehensive feasibility analysis of D'Lefanica Bakery from three main perspectives, namely finance, marketing, and management. The method used is an applied method with a descriptive data approach. The results of the analysis show that D'Lefanica Bakery is financially feasible because it has a positive NPV, a Net B/C value well above 1, initial investment capital that can be recovered within a period of 1 year, and a very high IRR. Based on the marketing aspect, this business is considered quite effective because it has successfully implemented a marketing mix (4Ps). However, the main limitation lies in the promotion of the business, which still relies on word of mouth and social interaction. In terms of management, although D'Lefanica Bakery relies on a single chef, it has been able to implement a simple line organizational structure and principles of professionalism in its daily managerial activities.
Implementasi Tata Kelola Aset Daerah Berbasis Akuntansi Pemerintahan: Evaluasi Kinerja dan Transparansi di Dinas Pemuda dan Olahraga Provinsi Maluku Arifah, Siti; Sososutiksno, Christina; Hariyanti, Dwi
Ekonomis: Journal of Economics and Business Vol 10, No 1 (2026): Maret
Publisher : Universitas Batanghari Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33087/ekonomis.v10i1.2757

Abstract

This study evaluates the implementation of SAP-based governmental accounting standards (Standar Akuntansi Pemerintahan/SAP) in asset governance at the Maluku Province Youth and Sports Office by integrating five pillars: SAP as the grammar of accountability, Public Asset Management/Value for Money (PAM/VfM) as the performance logic, good governance principles, Sistem Informasi Manajemen Daerah–Barang Milik Daerah (SIMDA-BMD) as the single source of truth, and the Committee of Sponsoring Organizations of the Treadway Commission (COSO) internal control framework. The results show that the basic elements of SAP have been implemented, but document non-uniformity, late cut-offs, and delayed register updates create recurring reconciliation gaps and reduce the Asset Data Quality Score (ADQS). Portfolio indicators utilization rate (UR), maintenance backlog ratio (MBR), condition index (CI), and lifecycle cost (LCC) are not yet active, so that accounting information does not flow into planning and budgeting. Gaps in the implementation of SIMDA-BMD strengthen ex post transparency, while weaknesses in risk assessment and monitoring reduce auditability.
Analysis Of Accounting Information Systems In Managing Education Unit Operational Assistance Funds (Bosp) Using E-Rkas At Smp Negeri 12 Buru Trisna Prasetyaningrum; Christina Sososutiksno; Dwi Haryanti
Al-Kharaj: Journal of Islamic Economic and Business Vol. 8 No. 1 (2026): All articles in this issue include authors from 3 countries of origin (Indonesi
Publisher : LP2M IAIN Palopo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24256/kharaj.v8i1.9608

Abstract

 This study aims to analyze the implementation of the Accounting Information System (AIS) in the Education Unit Operational Assistance (BOSP) fund management cycle at SMP Negeri 12 Buru, which includes the planning, implementation, and evaluation stages using the e-RKAS application. The research method used is descriptive qualitative with data collection techniques through in-depth interviews, participatory observation, and documentation studies. The results show that the planning stage is carried out through the preparation of e-RKAS based on the results of the School Self-Evaluation (EDS) and the educational profile. In the implementation stage, fund management has integrated manual and digital bookkeeping systems through the ARKAS application in accordance with the regulations of the Minister of Education, Culture, Research, and Technology No. 63 of 2022. Evaluations are conducted periodically to ensure transparency and accountability to stakeholders. Although this digital system improves administrative efficiency, the main obstacles identified are limited human resource technological competency and the stability of internet infrastructure at the research location. This study recommends the need for ongoing training for the BOSP management team to optimize the system..
The Effect Of Green Accounting,And Environmental, Social, and Governance on Firm Value With Firm Size as a Moderating Variable Dewi Nidia Soepriadi; Christina Sososutiksno; Paul Usmany
Al-Kharaj: Journal of Islamic Economic and Business Vol. 8 No. 1 (2026): All articles in this issue include authors from 3 countries of origin (Indonesi
Publisher : LP2M IAIN Palopo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24256/kharaj.v8i1.9790

Abstract

This study aims to empirically examine the effect of Green Accounting and Environmental, Social, and Governance (ESG) on Firm Value, with Firm Size as a moderating variable, in mining companies listed on the Indonesia Stock Exchange (IDX) for the 2021-2024 period. The population in this study was all mining companies listed on the IDX, with a sampling technique resulting in 32 observational samples. The data analysis method used was Moderated Regression Analysis (MRA) with the assistance of SPSS software. The results of the study indicate that Green Accounting does not have a significant effect on Firm Value with a significance value of 0.951. Conversely, ESG was found to have a positive effect on Firm Value at a significance level of 10% with a value of 0.080. Regarding the moderating role, Firm Size was unable to moderate the effect of Green Accounting on Firm Value (significance value of 0.965). However, Firm Size was proven to moderate the effect of ESG on Firm Value with a negative (weakening) relationship direction at a significance level of 10% (significance value of 0.085). The results of the analysis also show that Firm Size acts as a Quasi Moderator (Pseudo Moderator) in this research model. Simultaneously, this model has a significance value of 0.014 with the ability to explain variations in Firm Value of 26.4% (Adjusted R Square)
Strategi Peningkatan Kompetensi Mahasiswa Akuntansi Melalui Model Pembelajaran Berbasis Praktikum Gasperz, Jefry; Sososutiksno, Christina; Atarwaman, Rita J.D.
Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Vol. 8 No. 2 (2019)
Publisher : Politeknik Negeri Ambon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31959/jm.v8i2.354

Abstract

Tujuan yang ingin dicapai dalam penelitian ini adalah mengembangkan model  pembelajaran praktikum akuntansi sebagai strategi meningkatkan untuk meningkatkan kompetensi mahasiswa di bidang Akuntansi Keuangan. Penelitian ini akan menjawab masalah bagaimana model pembelajaran praktikum akuntansi yang sesuai di program studi akuntansi.Penelitian ini dilaksanakan dalam dua siklus dan setiap siklus terdiri dari empat tahap yaitu perencanaan, pelaksanaan, observasi, dan refleksi. Teknik pengumpulan data berupa: 1) Observasi; 2) Catatan Lapangan; 3) Dokumentasi. Instrumen penelitian berupa: 1) Lembar Observasi Aktivitas Belajar Akuntansi; 2) Catatan Lapangan; 3) Dokumentasi. Adapun perangkat pembelajaran yang digunakan adalah RPS(Rencana Pembelajaran Semester). Teknik analisis data dalam penelitian ini yaitu  teknik  analisis deskriptif  dengan  persentase. Analisis  ini  dilakukan dengan cara mengolah skor Aktivitas Pembelajaran Akuntansi, menghitung persentase rata-rata Aktivitas Pembelajaran Akuntansi, menyajikan data, dan menarik kesimpulan. Indikator keberhasilan yaitu Model Problem Based Learningdengan berbasis Praktikum mencapai nilai di atas 80% untuk setiap indikator Aktivitas Pembelajaran mahasiswa.Populasi dalam penelitian ini adalah mahasiswa jurusan akuntansi pada Universitas Pattimura. Sedangkan sampel yang diambil adalah 100 mahasiswa jurusan akuntansi yang akan mengambil mata kuliah akuntansi keuangan. Hasil penelitianmenunjukkan bahwa  implementasi Model Problem Based  Learning dapatmeningkatkanAktivitasBelajarAkuntansi.Haltersebutdidukung olehdatapenelitian  yangmenunjukkanadanyapeningkatanpada  delapan indikatoryang diamati.  Secara umum, AktivitasBelajarAkuntansi juga mengalami peningkatanpadasiklusIdan siklusII.  Penelitianyangakandatangpenelitidiharapkanlebihtelitidalam melakukanpengamatan  sehinggadapatdiperolehdatayangbenar-benar mewakili kondisiAktivitasBelajarAkuntansi.
Co-Authors ABDILLAH, IBNU Adhar Furqan Azhari Sulaiman Ahmad, Nadia Ajuputrawan, Ajuputrawan Alfrin Ernest M. Usmany Alpian Garoma Altje Delaya Tamole Askam Tuasikal Atarwaman, Rita J.D. Audi Anjani Ialuhun Ayal, Marsha Jessica Basuki, Ferry H. Basuki, Ferry. H. Batkunde, Adonia Anita Belasa, Nurlina Belasa, Sitra Yani Bernadus, Theovilia L Buamona, Lilis A Buamona, Sikua Bugis, Rahmadani Buton, Ririn Darlisa Tomia DEWI NIDIA SOEPRIADI Dudung, Jogy Dwi Hariyanti Dwi Haryanti eiwakabessy, Theophilia Fina F L Engko, Cecilia Erwin Dien, Marion Febbraio Pierre Alfons Ferry H. Basuki Ferry H. Basuki Ferry Hendro Basuki Firloy, Rani Fitria Fitria Fitria Fitria Franco B. Limba Franco B. Limba Franco Benony Limba Franco Benony Limba Gaspersz , Alexander Rivan Gaspersz, Jefry Gita, Wa Hehanusa, Salomi Jacomina Hehanussa, Ivara Sefry Claudya Hukunala, Herti Indra, Nadia Ingratubun, Nur Irnawati Irene Intan Risakotta Jabida Latuamury Jabida Latuamury Jefry Gasperz Jefry Gasperz Jefry Gasperz Jefry Gasperz Jefry Gasperz Jefry Gasperz Kathleen Asyera Risakotta Kaya, Almendo Kevin Hermanto Tupamahu KURNIAWAN , RIFKI Laisouw, Fanesa Aulana Laitupa, Muhammad Fadillah Latif, Rahmawati Latuamury, Jabida Limba, Franco Limba, Franco Benony Lona, Benedicta Leonie Chintia Btari Luhukay, Giofany Monik Luhulima, Titi Nurhayati M. Rifkhi Fauzan S Manusiwa, Priskilla C Matulessy, Agusthinus Maxwell Gilbert Malaihollo Meldy Amelia Seleky Mila, Pijai Nazliza, Mutiara Nur Asis, Putri Dewi Ode, Ana Marsya Paskanova Ch. Gainau Paulus, Veronica A. Prabowo, Muza Syahraini Putri Sucita Deeng Radjawane, Erik P Rahawarin, Zahrah Syahirah Rahman, Afni Resty Hairunnisya Pulu Hattumena Retanubun, Andre Pratama Rettobjaan, Rosaria Anjali Revi W. Silooy Revy W. Silooy Revy Wilhelmina Silooy Risakotta, Kathleen Asyera Rita J.D. Atawarman Rita JD Atarwaman Rita JD Atarwaman Salomi Jacomina Hehanusa Samal, Sarlina Samu-samu, Bernardo J Sapulette, Shella Gilby Saputri, Rintan Dwi Serang, Nur’Inshani Armalia M. Shealfa H. Latuheru Shella Gilby Sapulette Shella Gilby Sapulette Simanjuntak, Pranatalindo Siompo, Fitriyani Sirait, Nopita Siti Arifah Sohilauw, Muhammad Atarafly Simasima Suat, Siti Jumiati Talabessy, Loudrik TALAHATU, STYVEN Theresia F. Sitanala Tibalia, Marsya Ester Dominique Tomia, Wa Inje Trisna Prasetyaningrum Trisye M. Kilay Tualeka, Bijiroho Tunjanan, Julius K Tutuarima, Yonry Gerald Usmany, Alfin Ernest Marthen Usmany, Paul Valentina Latumahina Wael, Achmad Ramly Wance, Vivin Windy Yuyun Y. Layn Yuyun Yuniarti Layn Zalni Zubair, Zubair