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All Journal Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Jambura Accounting Review Jurnal Administrasi Terapan
Riupassa, Elisabeth
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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Analisis Pengelolaan Keuangan Desa Berbasis Potensi Lokal di Kecamatan Nusalaut Riupassa, Elisabeth; Tanihatu, Arthur R.; Hasmawati, Hasmawati; Alfonso, Poserattu V.; Cornelis, Yuspico
Jambura Accounting Review Vol. 7 No. 1 (2026): Jambura Accounting Review - February - Juli 2026
Publisher : Program Studi S1 Akuntansi Jurusan Akuntansi, Fakultas Ekonomi Universitas Negeri Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37905/jar.v7i1.241

Abstract

Setiap desa di Kecamatan Nusalaut Provinsi Maluku memiliki potensi yang dapat dikembangkan untuk menambah pendapatan. Selain itu desa juga mendapat dana desa (DD) dan alokasi dana desa (ADD). Dana yang diberikan diharapkan meningkatkan pendapatan desa. Tujuan dari penelitian ini adalah untuk mengetahui potensi desa dan pengelolaan keuangan desa. Lokasi penelitian dilakukan di desa Ameth, Titawaai, Akoon, Abubu, Nalahia, Sila dan Leinitu Kecamatan Nusalaut. Jenis penelitian yakni kualitatif deskriptif. Hasil penelitian menunjukkan bahwa setiap desa di Kecamatan Nusalaut memiliki potensi baik dari laut, darat, wisata dan budaya. Potensi ini bila dikembangkan dengan baik akan mensejahterakan masyarakat desa. Temuan yang didapat dilapangan menunjukan walaupun memiliki potensi yang besar namun terdapat kendala dalam pengelolaannya. Kendala yang dihadapi baik dari sisi infrakstruktur maupun sumberdaya manusia. Pengelolaan keuangan desa sudah dilakukan dengan baik walaupun masih belum maksimal. Pengelolaan keuangan desa dimulai dari perencanaan keuangan, kemudian pelaksanaan dan penatausahaan dan berakhir pada pelaporan dan pertanggungjawaban. Pemanfaatan potensi desa dan pengelolaan keuangan desa yang baik pada akhirnya akan meningkatkan kesejahteraan masyarakat.
PENILAIAN ASET TETAP BERWUJUD PADA CV FRANCO DI KOTA AMBON Kailuhu, Nova Angelin; Mauwa, Maxmilian Ernst; Riupassa, Elisabeth
Jurnal Administrasi Terapan Vol. 5 No. 1 (2026): Jurnal Administrasi Terapan
Publisher : P3M Politeknik Negeri Ambon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31959/jat.v5i1.3795

Abstract

Fixed assets require periodic revaluation to ensure that their carrying amounts accurately reflect actual asset values. Proper valuation of fixed assets is essential for presenting an accurate representation of a company’s tangible assets in the balance sheet and constitutes a fundamental principle of accounting practice, particularly in supporting the reliability and relevance of financial information. However, CV Franco has not performed depreciation calculations on its fixed assets, resulting in reported asset values that do not reflect their actual book value and potentially affecting the accuracy of financial statements. This study was conducted at CV Franco in Passo, Ambon, with a focus on fixed assets in the form of excavators and dump trucks. The research employed a descriptive quantitative approach using primary data derived from the company’s fixed asset records. Data analysis was carried out using the straight-line depreciation method. The findings indicate that the total value of fixed assets amounts to IDR 3,054,360,000.00, with an acquisition cost of IDR 3,660,000,000.00 and accumulated depreciation of IDR 605,640,000.00. Keywords: Fixed Asset Assessment, Acquisition Cost, Accumulated Depreciation
DAMPAK PENGEMBANGAN PARIWISATA TERHADAP KONDISI EKONOMI MASYARAKAT DI DESA OMA KECAMATAN PULAU HARUKU KABUPATEN MALUKU TENGAH Riupassa, Elisabeth; Kriekhoff, Shella; Nussy, Trudy Maryona
Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Vol. 11 No. 1 (2022): Jurnal Maneksi (Management Ekonomi Dan Akuntansi)
Publisher : Politeknik Negeri Ambon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31959/jm.v11i1.1078

Abstract

Penelitian ini dilakukan berdasarkan kondisi perkembangan pariwisata yang dilaksanakan di Desa Oma Kecamatan Pulau Haruku Kabupaten Maluku Tengah. Tujuan penelitian ini dilaksanakan adalah untuk menemukan dampak perkembangan pariwisata terhadap kondisi ekonomi masyarakat, terutama dampaknya terhadap pendapatan masyarakat Desa Oma. Data primer dalam penelitian ini diperoleh secara langsung dari responden. Data yang dikumpulkan dengan menggunakan kuesioner. Teknik pengambilan sampel menggunakan teknik simple random sampling dan dianalisis menggunakan SPSS untuk mengetahui dampak pengembangan pariwisata terhadap pendapatan masyarakat. Hasil penelitian ini menunjukkan bahwa pengembangan pariwisata berpengaruh positif dan signifikan terhadap pendapatan masyarakat Desa Oma Kecamatan Pulau Haruku Kabupaten Maluku Tengah.
Analisis Belanja Daerah, Studi Kasus: Pemerintah Kabupaten Seram Bagian Barat Kriekhoff, Shella; Riupassa, Elisabeth
Jurnal Administrasi Terapan Vol. 3 No. 1 (2024): Jurnal Administrasi Terapan
Publisher : P3M Politeknik Negeri Ambon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31959/jat.v3i1.2561

Abstract

Spending is a routine government activity that is prone to leakage and inefficiency if there is no proper planning, supervision and control, therefore spending analysis must be carried out as a basis for evaluation, improvement, and correction in the future. Regional Spending of West Seram Regency during 2020-2023 has tended to decrease in terms of spending budget. This study aims to determine the performance of the West Seram Regency Government in managing its spending budget. This quantitative descriptive study uses quantitative data in the form of Government Expenditure Realization Data of West Seram Regency during 2020-2023. The data collection technique in this study is the documentation method. The data is then processed using spending growth analysis and spending harmony analysis. The Growth Analysis results show that the shows that the spending growth ratio of the West Seram Regency Government has a negative growth tendency, meaning that from year to year the amount of spending has decreased. The Harmony Analysis shows that the pattern and orientation of West Seram Regency Government spending is mostly used for employee spending, goods and services spending, Capital Expenditure, and Financial Assistance Spending. This is in line with the results of the analysis of direct and indirect spending, with almost the majority being used for indirect spending. Keywords: spending analysis, growth ratio, spending harmony ratio.
Penentuan Biaya Produksi Sagu Pada Usaha Ibu Eka Di Desa Nolloth, Kecamatan Saparua Timur, Kabupaten Maluku Tengah Patty, Cresmenda; Riupassa, Elisabeth; Mauwa, Maxmilian Ernest
Jurnal Administrasi Terapan Vol. 3 No. 2 (2024): Jurnal Administrasi Terapan
Publisher : P3M Politeknik Negeri Ambon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31959/jat.v3i2.2925

Abstract

The cost of production is an important factor in a business, because it cab help companies determine appropriate selling prices, calculate profits, monitor production expenses, and evaluate production processed for potential improvement. One of the challenges faced by individual businesses, such as ibu Eka's, is accurately calculating production costs. Not all expenses incurred during the production process are included as production costs, as only the costs of raw materials, auxiliary materials, and fuel are considered. This leads to inaccuracies in calculating the total production costs for producing sagu (sago). This study adopts a descriptive quantitative approach. The quantitative data collected includes the production costs incurred for sago production in July 2024, sourced from ibu Eka, the business owner. Data was obtained through interviews and direct observation at the research location. The collected data was analyzed using the full costing method to determine the total production cost of sagu (sago). The findings indicate that the raw material cost for sago production was IDR 403,500, direct labor costs amounted to IDR 180,000, and factory overhead costs were IDR 131,183. Consequently, the total production cost for a single batch of sago production in July 2024 was IDR 714,683. Keywords: Production Costs, Full Costing
Co-Authors Alfonso, Poserattu V. Cornelis, Yuspico H Hasmawati Kailuhu, Nova Angelin Kriekhoff, Shella Mauwa, Maxmilian Ernest Mauwa, Maxmilian Ernst Nussy, Trudy Maryona Patty, Cresmenda Tanihatu, Arthur R.