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All Journal Jurnal Maneksi (Management Ekonomi Dan Akuntansi) INTELEKTIVA Jurnal Ilmiah Raflesia Akuntansi Jurnal Akuntansi dan Keuangan Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Jurnal Pengabdian Masyarakat Bangsa Journal of Applied Accounting International Journal of Management Research and Economics DCS: Jurnal Pengabdian Masyarakat Brilliant International Journal of Management and Tourism Jurnal Administrasi Terapan
Aponno, Chrestiana -
Politeknik Negeri Ambon
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Analisis Nilai Tambah Produk Keripik Salak Menggunakan Metode Hayami Chrestiana Aponno; Septina Louisa Siahaya
AKUA: Jurnal Akuntansi dan Keuangan Vol. 2 No. 3 (2023): Juli 2023
Publisher : Yayasan Pendidikan Penelitian Pengabdian Algero

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54259/akua.v2i3.1860

Abstract

This study aims to find out how much adeed value is obtained from the processing of salak furit into salak chips carried out by Sumalow community group in Masohi City, Central Maluku Regency. The results of this research are expected to provide information for community groups that manage this business, to create new strategies that can develop the income and welfare of the local community. The analysis technique used the Hayami method bay looking at processing of salak chips for one production cycle in April 2023. The results showed that business of processing salak fruit into salak chips has an added value of Rp. 2.700 per kg with a value added ratio of 32 % which is the medium ratio indicator in the range of 15 – 40 %. This means there is a relatively moderate increase in added value for processing of salak fruit into salak chips. This ratio can be increased if Dusun Simalow community group as business manager can increase their productivity, especially labor productivity and production equipment productivity also supported by an increase in profitable market share. In addition to increasing added value, it is hoped that it will also encourage an increase in welfare of the Simalow Hamlet Community.
Pengaruh Penggunaan QRIS dalam meningkatkan efektifitas dan efiisiensi UMKM di kota Ambon Hasmawati, Hasmawati; Siahaya, Septina Louisa; Aponno, Chrestiana
Journal of Applied Accounting Vol 4 No 1 (2025): JUNI
Publisher : ISAS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52158/jaa.v4i1.1211

Abstract

This study aims to understand the real role of QRIS in increasing the effectiveness and efficiency of MSMEs, as well as providing input for policy makers and business actors in encouraging the digitalization of the MSME sector more widely and evenly in the city of Ambon. QRIS as a standardized digital payment system in Indonesia is expected to provide convenience in transactions, speed up the payment process and reduce the use of cash. The method used in this study is descriptive qualitative with a literature method through a literature study sourced from journals of previous research results related to the title and through access to several data obtained from the website as information publications. The results of the study show that the Use of the QRIS Payment System has a positive effect on increasing the income of MSMEs in Ambon City. However, there are several obstacles that are felt, namely: There are still those who do not understand how to use QRIS and are constrained by internet access in several areas of Maluku. So it is hoped that the government and related parties can take part in optimizing the benefits of QRIS in accelerating economic growth. Keywords: QRIS, Effectiveness, Efficiency, MSMEs
Use Of The Standard Forecasting Error (SKP) Method To Predict The Costs Of Maintenance Of State Confiscious Goods: Case Study Of A State Storage House For Confiscated Objects In Central Maluku Chrestiana Aponno; Wa Asrida
International Journal of Management Research and Economics Vol. 2 No. 3 (2024): August : International Journal of Management Research and Economics
Publisher : Institut Teknologi dan Bisnis (ITB) Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54066/ijmre-itb.v2i3.2066

Abstract

State confiscated objects are objects seized by investigators,prosecutors or officials because of his position have the authority to confiscate the goods for purposes of evidence in court prosedings.Because the objects of state property confiscated,the competent author shall Mainten the goods gonfiscated,the government also must pay maintenance confiscated good. With the number of confiscated goods that exist in the home country seized goods storage and maintenance costs that donot match the number of seized goods belonging to the state. Research is to be ableto predict the magnitudeof the cost of maintenance of seized goods in the next 5 years by using standart methods of forcasting error.The result obtained SKP trand value curve of 8,26 issmaller than the pad SKPstraight line trand of 26,9 in predicting the maintenance cost of confiscated goods,which is very appropriate method used is trend curve method for predicting the cost of encumbrances from2015 until 2019..
Preparation Of Simple Financial Statements For MSME Using Microsoft Excel Accounting Application: A Case Study On The Mawar Ikat Weaving Group In Tawiri Negeri Hasmawati Hasmawati; Chrestiana Aponno; Septina Louisa Siahaya; Rendy Usmany
Brilliant International Journal Of Management And Tourism Vol. 3 No. 3 (2023): Brilliant International Journal Of Management And Tourism
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/bijmt.v3i3.2214

Abstract

The Mawar Ikat Weaving Group in Tawiri village or negeri has not been able to record accounting or prepare financial reports in accordance with the Financial Accounting Standards for Micro, Small and Medium Entities (FAS MSMEs). This business has not implemented an automated accounting recording system yet and only uses paper. Besides, there is no human resources who understand accounting. Therefore, there is no financial reports according to FAS MSMEs. Financial reports are also recommended to be presented computerised, for example by using Microsoft Excel. Financial reports from Excel were chosen because they are neat, easy to read and understand, automatically calculated accurately, practical when there are changes, and cost-effective.The application of this standard is expected to help and facilitate the Mawar Ikat weaving business in preparing financial reports.This research is a type of action research aiming to improve the quality of a situation or problem by carrying out actions or interventions systematically planned and tested. Recording company transactions into journals and preparing financial reports involve several stages of the accounting process, namely Designing the List of Accounts, Recording Transactions in the Journal Posting to the Ledger, Preparation of the Balance Sheet, and Preparation of Financial Statements. The preparation of simple financial statements using the excel accounting application is a positive step for MSME players. Despite limited resources, a basic understanding of accounting and the ability to prepare financial statements will help MSMEs maintain the sustainability of their business and fulfil internal and external financial information needs.
Digitalisasi Pemasaran Dan Penentuan Harga Jual Produk Lokal 7 Negeri Kecamatan Nusalaut Maluku Tengah Thariq, Ahmad; Andriany, Dynne; Tangke, Diar Muzna; Aponno, Chrestiana; Tatelepta, Johanis M; Usemahu, Rasni Hanipa
Jurnal Pengabdian Masyarakat Bangsa Vol. 3 No. 10 (2025): Desember
Publisher : Amirul Bangun Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59837/jpmba.v3i10.3484

Abstract

Nusalaut adalah sebuah kecamatan yang terletak di Maluku Tengah. Nusalaut bukan hanya tentang keindahan alam, tetapi juga disana terdapat berbagai macam bentuk produk lokal yang masih hidup dalam masyarakat setempat. Di nusalaut produk lokal yang biasa lebih banyak dijual yaitu ikan untuk produk lokal olahan makan, minuman dan buah biasanya tergantung musim atau sifatnya musiman sehingga harus lebih dahulu pesan baru mereka membuat dan menjualanya. Keadaan yang paling sulit di nusalaut adalah transportasi jadi mobilisasi distribusi produk tidak dapat berjalan dengan baik. selain itu minimnya pengetahuan tentang penentuan harga jual produk selama ini hanya ditentukan melalui perkiraan semata tanpa memperhitungkan biaya-biaya yang mungkin telah dikeluarkan saat proses produksi. Tujuan dari kegiatan pengabdian ini ialah membuat aplikasi e-commerce untuk mengenalkan produk lokal yang ada di nusalaut dan memfasilitasi kegiatan jual beli secara online. Tahapan metode yang diterapkan dalam kegiatan pengabdian ini meliputi tahap persiapan, tahap pelaksanaan, dan tahap evaluasi. Dengan adanya aplikasi e-commerce serta pengetahuan akan harga jual dapat membantu masyarakat di nusalaut dalam hal perkembangan pemasaran produk lokal untuk mengenalkan masyarakat luar tentang beberapa produk lokal yang ada dimasyarakat setempat dan memfasilitasi kegiatan jual – beli produk lokal melalui online yakni dengan e-commerce sehingga mempermudah akses untuk jual – beli antara masyarakat di nusalaut dengan masyarakat diluar nusalaut.
Kelayakan Usaha dan Investasi Usaha Pengolahan Gula Merah Saparua di Kabupaten Maluku Tengah Septina Louisa Siahaya; Hasmawati; Chrestiana Aponno
Jurnal Ilmiah Raflesia Akuntansi Vol. 11 No. 2 (2025): Jurnal Ilmiah Raflesia Akuntansi
Publisher : Politeknik Raflesia Press

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

-Petani pengrajin gula merah Saparua memiliki pengalaman yang tidak sedikit dalam pengolahan gula merah Saparua. Namun karena proses produksinya masih sederhana menggunakan alat produksi manual menjadikan waktu pengolahan juga lebih panjang. Sehingga perantara yang membeli gula merah Saparua dari petani pengrajin dengan harga yang lebih rendah menjadikan pendapatan yang diterima petani pengrajin lebih sedikit jika dibandingkan dengan biaya dan tenaga yang dikeluarkan. Untuk memperbaiki kondisi tersebut, kelompok petani pengrajin gula merah Saparua memerlukan bantuan modal dari pihak penyedia modal yang tepat. Modal yang dibutuhkan lebih banyak difokuskan pada peralatan produksi yang dapat meningkatkan kuantitas dan kualitas produksi gula merah Saparua . Penilaian kelayakan usaha menggunakan metode Break Even Point (BEP) yang menghasilkan nilai BEP dalam unit dan penjualan gula merah Saparua yang lebih kecil dari penjualan yang dianggarkan selama tahun 2024 -2029 .Sedangkan dengan metode Benefit Cost Ratio dihasilkan B/C Ratio dibawah 1 untuk tahun 2024 – 2026 namun untuk B/C ratio tahun 2027-2029 yang menunjukan peningkatan nilai B/C ratio di atas 1 yang menunjukan usaha ini berpotensi untuk menghasilkan laba yang lebih besar di masa yang akan datang. Sedangkan dari penilaian kelayakan investasi , pengolahan gula merah Saparua menghasilkan nilai Payback period sebesar 3 tahun 3 bulan yang lebih kecil dari periode investasi, nilai Net Present Value (NPV) yang positif atau lebih besar dar 1, nilai IRR sebesar 10,31 % yang lebih besar dari biaya modal. serta nilai Profitability Index yang sebesar 1,9 yang lebih besar dari 1. Hasil tersebut menunjukan bahwa usaha pengolahan gula merah Saparua layak dijalankan oleh kelompok petani pengrajin gula merah Saparua.
DETERMINAN PERTUMBUHAN EKONOMI HIJAU PADA SEKTOR UMKM INDONESIA TAHUN 2020-2025 Aponno, Chrestiana; Siahaya, Septina Louisa
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.v5i1.3773

Abstract

MSMEs contribute 61% to national GDP but generated 216 million tons of CO₂ in 2022, creating urgency for green economic transformation. This study aims to analyze the influence of green innovation, digitalization, and human capital on green economic growth of Indonesian MSMEs during 2020-2025. Employing a quantitative approach with survey method on 350 MSME practitioners across 15 provinces, data were analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM). Results demonstrate all three variables significantly influence with 62.7% model predictive power. Digitalization emerges as the strongest predictor (path coefficient 0.389; medium-large effect size), followed by green innovation (0.342; medium effect size) and human capital (0.256; small-medium effect size). The model exhibits excellent quality with positive predictive relevance (Q²=0.453) without multicollinearity. Government should design comprehensive policies integrating fiscal incentives, digitalization subsidies, and sustainable vocational training programs. Financial institutions must expand digital-based green financing with transparent ESG monitoring. Future research needs to explore moderating variables and develop longitudinal models for comprehensive understanding of Indonesian MSMEs' green economic transformation.Keywords: Digitalization, Green Economy, Green Innovation, Human Capital, MSMEs
PENGARUH KONFLIK PERAN GANDA DAN LINGKUNGAN KERJA TERHADAP PRODUKTIVITAS KERJA (Studi Kasus pada Kelompok Perempuan Penjual Rujak di Kabupaten Maluku Tengah) Siahaya, Septina Louisa; Aponno, Chrestiana -
Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Vol. 8 No. 1 (2019)
Publisher : Politeknik Negeri Ambon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31959/jm.v8i1.264

Abstract

This study aims to determine the effect of multiple conflicts and work environment on the work productivity of rujak woman sellers both partially and simultaneously. The population in this study were all female rujak sellers in Natsepa beach, Sopapei beach and Liang beach. The sample selection was taken by purposive sampling and hypothesis testing was carried out using multiple regression analysis. The results of the study show that simultaneously, there is an influence between multiple role conflict and work environment on work productivity which is indicated by a significance value of 0.000. The same thing is also shown in its partial effect, with a significance value of each under 0.05
Analisa Pendapatan Kelompok Tani Desa Taeno di Kota Ambon Aldi, Aldi; Pesireron, Semmy; Aponno, chrestiana
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.v3i2.2928

Abstract

This study aims to analyze the income of the Taeno Hamlet farmer group business precisely. It is hoped that farmers can identify the problems faced in order to increase their business income. The difference between income and all costs incurred is income (Soekartawi, 2017). To calculate farm income, what must be known is all expenses and income during the farming business run within the specified time. To calculate farm income, you can use the formula: Y = TR - TC The income of the farmer group from the 4 types of plants produced is IDR 424,930,000 and the total cost incurred is IDR 35,430,000 so that the income obtained is IDR 389,500,000. To further increase agricultural yields, farmers must plant other crops while waiting for the harvest period such as basil, spring onions so that in between the time before waiting for the main crop harvest, farmers will get results from other crops. Farmers are advised to sell directly to the market and not through second hands, which causes the selling price to be too low. Keyword :Farmer Income
Strategi Diversifikasi Pendapatan Petani Untuk Meningkatkan Ketahanan Ekonomi Rumah Tangga Siahaya, Septina Louisa; Aponno, Chrestiana; Juneferstina, Maria; tangke, Diar Muzna; Pattimahu, Angel Merlyn; Hasmawati, Hasmawati; Kriekhoff , Shella
DCS: Jurnal Pengabdian Masyarakat Vol. 3 No. 1 (2026): DCS: Jurnal Pengabdian Masyarakat, Volume 3 Nomor 1, Juni 2026
Publisher : LEMBAGA KAJIAN PEMBANGUNAN PERTANIAN DAN LINGKUNGAN (LKPPL)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62671/dcs.v3i1.271

Abstract

Peran sektor pertanian sangat penting dalam perekonomian namun petani sebagai pelaku utama mendapatkan penghasilan atau pendapatan yang tidak menentu diakibatkan oleh fluktuasi harga pasar, perubahan cuaca, serta risiko gagal panen akibat serangan hama dan penyakit tanaman. maka diperlukan diversifikasi pendapatan sehingga sumber pendapatan petani bukan saja dari hasil pertanian yang harganya cenderung rendah. Wayari Desa Suli, Kabupaten Maluku Tengah merupakan salah satu lokasi pertanian dengan subsektor hortikultura berupa sayuran dengan sumber pendapatan petani hanya dari hasil pertanian saja. Kegiatan sosialisasi ini diperuntukan kepada petani dengan tujuan untuk memberikan pengetahuan dan pemahaman pentingnya diversifikasi pendapatan petani sehingga diharapkan petani dapat memanfaatkan potensi yang dimiliki secara maksimal dan menambah nilai tambah. Kegiatan sosialisasi diikuti oleh perwakilan petani dengan diawali dengan pemaparanmateri dan diskusi secara intensif. Diversifikasi pendapatan yang dapat dilakukan yaitu dengan membuat produk turunan dari hasil panen, diversifikasi usaha non pertanian (perdagangan kecil, kerajinan tangan, ataupun bidang jasa transportasi), dan perluasan akses pasar menggunakan platform digital. Untuk melakukan diversifikasi pendapatan, petani di Wayari Desa Suli masih memiliki kendala diantaranya kurangnya permodalan, pengetahuan dan keterampilan petani masih kurang, akses pasar terbatas, risiko usaha yang lebih tinggi dan faktor sosial dan budaya petani.
Co-Authors Agus Siahaya Aldi, Aldi Andriany, Dynne Angel Merlyn Pattimahu H Hasmawati Hasmawati Hasmawati Hasmawati Juneferstina, Maria Kriekhoff , Shella Laitupa, Patma Nengsi Solemede Paulus Oratmangun Pesireron, Semmy Rendy Usmany Siahaya, Septina Louisa Tangke, Diar Muzna Tatelepta, Johanis M Thariq, Ahmad Tri Retno Hariyati Usemahu, Rasni Hanipa Wa Asrida Zulkarim Salampessy