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All Journal Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Jurnal Administrasi Terapan
PELUPESSY, JAMES
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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Sustainability Accounting pada Perikanan Tangkap Pelupessy, James
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.v5i1.3753

Abstract

How is the performance of the Maluku fisheries sector reported not only through financial accounting but also through sustainability accounting, which measures and balances economic, social, and environmental dimensions in an integrated and auditable manner? This research employed a qualitative approach. Developing a simple, contextual, and sustainability-oriented economic recording and reporting model is an urgent need to strengthen the sustainability of capture fisheries in Maluku Province. Keywords: sustainability accounting, recording model
PERHITUNGAN DAN PENYAJIAN LAPORAN PENJUALAN DENGAN MENGGUNAKAN PIVOT TABLE PADA UD. MULTI TEHNIK RIDWAN, MUHAMAD; APONNO, MERSYIA F; PELUPESSY, JAMES
Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Vol. 9 No. 1 (2020): Jurnal Maneksi (Management Ekonomi Dan Akuntansi)
Publisher : Politeknik Negeri Ambon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31959/jm.v9i1.403

Abstract

Tujuan dari penelitian ini adalah untuk menerapkan fitur Microsoft Excel, Pivot Table, pada pembuatan laporan penjualan UD. MULTI TEHNIK. Oleh karena itu, waktu meminimalkan perhitungan dan penyajian laporan dapat dioptimalkan. Menggunakan perbandingan waktu sebelum dan sesudah penerapan, maka fitur ini menunjukkan hasil yang menguntungkan.Hasilnya menunjukkan bahwa fitur Pivot Table memangkas waktu kerja secara efektif. Pekerjaan selesai sekitar 15 hingga 25 menit secara elektronik sementara itu akan selesai sekitar 1 hingga 2 jam secara manual.
STUDI KELAYAKAN PEMANFAATAN PRODUK BERBABAHAN BAKU PALA : (BASIC PRODUCT) Pelupessy, James
Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Vol. 11 No. 2 (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.v11i2.1495

Abstract

The aims of this study were 1) to find out the process of refining nutmeg oil in the sole owner of the plantation (parkenir) from the Dutch heritage of Van Den Broeke and the surrounding nutmeg farmers to meet the raw materials for producing nutmeg oil. 2) Analyze the feasibility of refining nutmeg oil. 3) Analyze sensitivity. Market aspect analysis was carried out by searching digital markets such as shopee, Bukalapak to find out nutmeg oil products with various packages and nutmeg oil content abys aromatherapy and selling prices for various package sizes. The number of buyers for various sizes shows the consumer's response to nutmeg oil as aromatherapy. Analysis of technical aspects is obtained by collecting data on technology, processing, and investment in distillation equipment at the Van den Broeke parkenir in Walang village, Banda sub-district. These data form the basis of production capacity analysis. Investment planning, the need for raw materials and labor increased gradually over three years. The number of workers in the micro industry is not more than five people. This research was conducted at Parkenir Van den Broek, Walang Village, Banda sub-district, Central Maluku Regency. The determination of the research location was carried out purposively, with the consideration that Parkenir Van den Broek is the only nutmeg plantation with an area of ​​12.5 ha and has distillation equipment in Banda. The results of the calculation of the investment feasibility criteria in this production process are: 1. The NPV (Net Present Value) of the nutmeg oil refining industry generates an NPV or net profit at the end of the project, which is Rp. 53,836,063 Because the NPV value is > 0, this business is feasible. 2. Net B/C (Net Benefit Cost Ratio) The nutmeg oil refining industry produces a Net B/C value of 1.26. This means that the nutmeg oil refining industry is feasible because the Net B/C value is > 1. 3. The IRR (Internal Rate Of Return) The nutmeg oil refining industry is feasible because it obtains an IRR > 18%, namely 54%.
ANALISA EFISIENSI PENGELOLAAN PARKIR DI KOTA AMBON Pelupessy, James
Jurnal Administrasi Terapan Vol. 2 No. 2 (2023): Jurnal Administrasi Terapan
Publisher : P3M Politeknik Negeri Ambon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31959/jat.v2i2.2094

Abstract

This research is intended to look at parking management without looking at its effectiveness which has been used so far but is measured at the level of efficiency. This measurement uses a management efficiency formula which uses a comparison of costs incurred with the actual receipt of parking fees. And 2021 is the lowest efficiency value, namely 7.42%, which can be used as a minimum benchmark in planning Keywords: Parking. Efficient
Efektivitas Tapping Box Terhadap Pendapatan Asli Daerah Kota Ambon Pelupessy, James
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.v3i1.2554

Abstract

This research analyzes the benefits of implementing policies and the accuracy of Tapping Box targets in monitoring regional restaurant taxes in Ambon CityThe right policy and the right target are criteria that must be met for a policy to be considered successful in a qualitative data analysis approach. The implementation of the Tapping Box policy and setting targets as a means of monitoring regional taxes can be categorized as effective. Keywords: Tapping Box, Restaurant Tax, effective
Peran Akuntansi Biaya untuk Mengurangi Risiko Keuangan pada Usaha Perikanan Tradisional di Pesisir Pelupessy, James
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.v3i2.2929

Abstract

This research aims to explore cost accounting practices in the scope of fishing businesses. Coastal communities and traditional fishing businesses in coastal areas are often faced with high financial risks that affect business sustainability. This research method uses a descriptive qualitative approach. Data was collected mainly through direct interviews with fishermen who had . The research results show that this can occur due to a lack of public awareness in managing finances and erratic spending every day so that financial management is not well organized. However, there are visible challenges in understanding and implementing financial recording in this sector.
Peran Akuntansi Biaya Lingkungan Dalam Mendorong Praktik Perikanan Berkelanjutan Pelupessy, James
Jurnal Administrasi Terapan Vol. 4 No. 1 (2025): Jurnal Administrasi Terapan
Publisher : P3M Politeknik Negeri Ambon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31959/jat.v4i1.3376

Abstract

The implementation of environmental cost accounting has the potential to transform the fishing industry in Maluku's perspective on natural resource sustainability and strengthen government and community efforts to protect the marine ecosystems that constitute the region's primary asset.This study used a qualitative approach to evaluate sustainable fishing practices. Environmental costs are not yet recorded or considered in calculating the profitability of fishing businesses, despite the potential for ecosystem damage and operational waste. Operational activities have the potential to damage the environment from high fuel consumption to fishing gear that poses risks to coral reefs.
Co-Authors APONNO, MERSYIA F Muhamad Ridwan