Article Per Year (5 Year)
p-Index From 2021 - 2026
0.659
P-Index
This Author published in this journals
All Journal Public Policy : Jurnal Aplikasi Kebijakan Publik dan Bisnis ETERNAL: English Teaching Journal
Tanihatu, Arthur Reinaldo
Unknown Affiliation
Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science

Published : 3 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 3 Documents
Search

 1 
A Review of Budget Resources and Expenditures at the Department of Cooperatives and Micro, Small, and Medium Enterprises (MMSMEs) Enterprises Nusalelu , Rosdiana; Tanihatu, Arthur Reinaldo; Tehuayo, Dirk Berly
Public Policy Jurnal Aplikasi Kebijakan Publik dan Bisnis
Publisher : Lembaga Penelitian & Pengabdian Masyarakat (LPPM) STIA Said Perintah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51135/PublicPolicy.v6.i2.p430-443

Abstract

This study examines the comparison between budget realization and budget allocation at the Cooperatives and Small and Medium Enterprises Service of Central Maluku Regency for the fiscal years 2021–2023. Data were collected through interviews and observations of budget sources and realization reports. The findings indicate that the budget is sourced from the Regional Revenue and Expenditure Budget (APBD), with notable discrepancies between allocation and realization each year. In 2021, the realization reached 94.21% of the allocated IDR 5.93 billion; in 2022, it was 97.61% of IDR 8.90 billion; and in 2023, it was 86.93% of IDR 14.41 billion. Overall, the budget allocation showed an upward trend each year, in line with economic development.
Etika Auditor Sebagai Variabel Moderasi pada Pengaruh Kompetensi, Independensi dan Moral Reasoning Terhadap Kualitas Audit Tehuayo, Dirk Berly; Tanihatu, Arthur Reinaldo
Public Policy Jurnal Aplikasi Kebijakan Publik dan Bisnis
Publisher : Lembaga Penelitian & Pengabdian Masyarakat (LPPM) STIA Said Perintah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51135/PublicPolicy.v5.i1.p503-517

Abstract

The research aims to empirically test the competency, independence and moral reasoning of auditors on audit quality with auditor ethics as a moderating variable at the Representative BPKP of maluku province. The sample in this study were all auditors who worked at the Maluku Province Representative Financial and Development Supervisory Agency, totaling 60 auditors using a questionnaires survey method and measured using a likert scale. The number of questionnaires distributed was 60 questionnaires, and 56 questionnaires were returned. The results of this research show that partially, competency, independence, and moral reasoning have a positive effect on audit quality. Tests using Moderated Repression Analysis (MRA) show that auditor ethics are able to moderate the relationship between competence, independence and moral reasoning and audit quality.
Improving Applied Business Administration Students’ Reading Comprehension and Vocabulary Acquisition by Using Quizlet Hindri Febri Ana Sari; Tanihatu, Arthur Reinaldo; Putra, Hedyan
ETERNAL (English Teaching Journal) Vol. 17 No. 1 (2026): February
Publisher : Prodi Pendidikan Bahasa Inggris, FPBS, Universitas PGRI Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26877/eternal.v7i1.2993

Abstract

This study investigates the integration of Quizlet as a digital tool to enhance English reading comprehension and vocabulary acquisition among second-semester Applied Business Administration students at Politeknik Negeri Ambon. The study addresses the urgent need to support ESP students who often struggle with discipline-specific reading due to limited academic vocabulary and low engagement, particularly in vocational higher education contexts. Using a mixed-methods design, data were collected from 45 students through pre-tests and post-tests, classroom observations, reflective journals, interviews, and Quizlet usage logs. Over eight instructional sessions, students engaged with Business Administration reading texts supported by Quizlet activities, including flashcards, games, and cumulative quizzes. Quantitative data were analyzed using paired-samples t-tests and effect size calculations to examine learning gains, while qualitative data were analyzed thematically to explore patterns of engagement and learner perceptions. The findings revealed significant improvements in vocabulary retention (+22.5) and reading comprehension (+23.2), with strong effect sizes. Weekly accuracy rates increased from 61% to 86%, and student engagement rose markedly, with active participation improving from 55% to 91%. Reflective data indicated a positive shift in students’ attitudes toward reading, from perceiving it as monotonous to viewing it as useful and engaging. These results highlight the pedagogical significance of integrating Quizlet as a supportive tool for fostering vocabulary development, reading comprehension, and learner engagement in ESP instruction.
Co-Authors Hedyan Putra Hindri Febri Ana Sari Nusalelu , Rosdiana Tehuayo, Dirk Berly