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Rutumalessy, Sherly
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Economics, Econometrics & Finance Social Sciences

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ANALISA BREAK EVEN POINT SOFA MINIMALIS PADA USAHA SOFA GALI PUAN DI KOTA AMBON Sombalatu, Abdullah; Matuankotta, Febiola; Rutumalessy, Sherly
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.v5i1.3846

Abstract

Sofa Gali Puan is a business engaged in sofa furniture, which produces minimalist sofas to be sold to consumers and marketed to the public. So far, the amount of profit obtained is not known for sure. Because until now the Sofa Gali Puan business has never calculated the Break Even Point to plan their business profits in the coming period. The purpose of this study is to analyze the production of Minimalist Sofas in achieving Break Even PointIn this study, a quantitative analysis method was used, namely the calculation of break even points in units and rupiah. The results of the research obtained are Break Even Point in the number of units for minimalist sofas in the Gali Puan Sofa Business is 68 sets of minimalist sofas. Break Even Point in rupiah is at Rp.370,555,555.55The conclusion of this writing is that the Gali Puan Business will be at the break-even point or main return point when producing minimalist sofas of 68 sets at a cost of Rp.370,555,555.55. That means that the company is at break-even at that point, so the company doesn't experience any profits or losses. Thus, for the Gali Puan sofa business, it must continue to calculate the Break Even Point to find out what level of sales must be achieved which has an impact on the achievement of profits in the future. Keywords: Break Even Point (BEP)
ANALISIS EFEKTIVITAS PENGELOLAAN PIUTANG PADA PT. PLN (PERSERO) RAYON KOTA AMBON Rutumalessy, Sherly
Jurnal Administrasi Terapan Vol. 1 (2022): Jurnal Administrasi Terapan
Publisher : P3M Politeknik Negeri Ambon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31959/jat.v1i1.1680

Abstract

PT.PLN (Persero) Rayon Kota Ambon is a form of service company that provides electricity services to the public. In reality, there are arrears in electricity payments made by electricity customers such as households, hospitals, and other users which results in a delay in paying electricity bills.This study aims to determine the level of accounts receivable turnover and the average period of collection of receivables at PT. PLN (Persero) Rayon Kota Ambon. The analysis technique used in answering research problems is through 3 (three) stages, including: analyzing the average receivable collection, calculating the receivables turnover rate and the receivables collection period.The results of the research show that the average collection of receivables in 2019 is IDR 209,852,537, while for 2020 it is IDR 510,811,866. The receivables turnover rate from 2019 to 2020 has decreased. In 2019 the receivables turnover rate was 2.4 times turnover, while in 2020 it decreased by 1.3 turnovers or the difference in the decrease was 1.1 turnovers. In addition, the average collection of receivables for 2019 was 150 days, and for 2020 it was 277 days.
ANALISIS PENGARUH BEBAN KERJA TERHADAP KINERJA PEGAWAI BADAN PUSAT STATISTIK (BPS) PROVINSI MALUKU Rutumalessy, Sherly
Jurnal Administrasi Terapan Vol. 2 No. 1 (2023): Jurnal Administrasi Terapan
Publisher : P3M Politeknik Negeri Ambon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31959/jat.v2i1.1788

Abstract

The Central Statistics Agency (BPS) has the task of providing quality statistical data and information: complete, accurate, up-to-date, sustainable and relevant to data users. Quality statistical data and information is a reference for policy formulation efforts in preparing plans, monitoring and evaluating programs so that the targets that have been set can be achieved precisely and effectively.This research aims to find out how workload affects employee performance. The analysis technique used is simple linear regression analysis to determine the extent of the influence of workload on employee performance.Based on the results of statistical tests, it can be clearly seen that the independent variable has an effect on the dependent variable. The influence given by the independent variable is negative, meaning that if there is a decrease in workload it will increase employee performance. Keywords: workload, employee performance
Analisa Posisi Keuangan Perusahaan Dalam Hubungannya Dengan Profitabilitas Perusahaan Pada UD. “D” Di Kota Ambon Rutumalessy, Sherly
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.v2i2.2132

Abstract

This research aims to determine the company's financial position in relation to the company's profitability, where the data used in this research are the company's financial reports consisting of a balance sheet and profit and loss report for 3 years, namely from 2020 to 2022.The research results show that the gross profit margin in 2020 was 0.14; in 2021 it will be 0.15 and in 2022 it will be 0.14 from every Rp. 1.00 in sales. The operating income ratio in 2020 is 0.96%; in 2021 it will be 0.65% and in 2022 it will be 0.75%. Meanwhile, the net profit margin (net profit) of the company's ability to generate profits fluctuates, namely in 2020 it was 0.86%; in 2021 it will decrease to 0.59% and in 2022 it will increase by 0.68%. And to find out the company's ability to generate profits from invested capital (earning power), in 2020 it was 4.03%; down by 2.73% in 2021 and in 2022 up by 3.19%. The liquidity ratio consisting of the current ratio and quick ratio for 3 years (2020-2022) experienced fluctuations, where the current ratio in 2020 was 1.69; decreased in 2021 by 1.66 and increased by 1.74 in 2022. Meanwhile, the quick ratio in 2020 was 0.56, rose to 0.58 in 2021 and increased in 2022 by 0.63. The leverage ratio consists of the total debt to equity ratio, where for 3 years the company's ability to use capital has fluctuated, namely in 2020 it was 2.69; in 2021 it will be 1.45 and in 2022 it will increase by 2.09. The long term debt to equity ratio also experienced fluctuations, where in 2020 it was 0.74, down by 0.12 in 2021 and in 2022 it rose by 0.54. As the total debt to equity ratio experiences fluctuations, for 2020 it is 0.65; in 2021 it will be 0.55 and in 2022 it will be 0.63The activity ratio is intended to measure the company's ability to use funds, which in this ratio consists of total assets turnover, where assets rotating in a period, namely the period 2020 to 2022, have increased, also for inventory turnover during 2020 to 2022 has experienced fluctuations, namely in 2020 11.77 times; in 2021 it will be 12.76 times and in 2022 it will be 11.70 times. And for working capital turnover, in 2020 the turnover was 1.95 times, in 2021 it was 2.05 times and in 2022 the turnover was 1.90 times.Keywords: Financial position, Profitability
Pengaruh Disiplin Kerja Terhadap Kinerja Pegawai Biro Administrasi Pembangunan Dan Layanan Pengadaan Jasa Pemerintah Provinsi Maluku Usmany, Aldrin; Rutumalessy, Sherly; Lussy, Kalsum
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.v3i1.2513

Abstract

Initial survey on the Influence of Work Discipline on the Performance of Employees of the Development Administration Bureau and Maluku Provincial Government Procurement Services. Shows there are problems with employee discipline and performance. This lack of employee discipline will certainly have an impact on performance. Working less than normal hours will result in work not being completed on time or things not being completed. This can be proven through recapitulation of performance achievement data. The analytical method used in this research is quantitative analysis and simple linear regression analysis. Quantitative analysis in the Likert scale range of 1 to 5 shows that employee discipline affects the performance of employees of the Development Administration Bureau and government services procurement services in Maluku Province. Shows there are problems with employee discipline and performance. On the Performance of Development Administration Bureau Employees and Maluku Provincial Government Service Procurement Services. Shows there are problems with employee discipline and performance. has an average value of 0.785 which is interpreted as quite good, while employee performance has an average value of 0.731 which is interpreted as quite good. The results of the hypothesis test of the discipline variable (X) on employee performance (Y) show a calculated t value of 4.258. So it can be concluded that discipline has a positive effect on employee performance. The influence of the independent variable on the dependent variable (employee performance) Based on these results, it can be concluded that the better the discipline, the better the performance of disciplined employees regarding the performance of employees of the Development Administration Bureau and government services procurement services in Maluku Province. Shows there are problems with employee discipline and performance. To improve it, leaders need to pay attention. Supervise each employee regarding discipline regarding performance. Keywords: Discipline, Employee Performance
Analisa Strategi Pemasaran Untuk Meningkatkan Penjualan Produk Pada Industri Mebel “T” Desa Poka Kecamatan Teluk Ambon Provinsi Maluku Nurlette, Wa Emi; Rutumalessy, Sherly; Rumalatu, Gilbert Alvin
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.v3i2.2930

Abstract

The furniture industry is a type of business whose products can be marketed and are able to compete in the world of market competition. And that is what happened to "T" furniture in Poka Village, Teluk Ambon District, Maluku Province, which produces goods based on orders. However, what happened to "T" furniture was that the marketing strategy implemented was less than optimal and had an impact on sales results that did not meet sales targets, as a result of implementing a marketing strategy through a marketing mix that was not yet effective. The aim of this research is to analyze the marketing strategy applied to "T" furniture.The method used is a qualitative method consisting of marketing mix indicators such as product strategy, distribution strategy, promotion strategy and pricing strategy and the research technique used is through interviews, observation and documentation, then analysis is carried out using a literature study approach and then described using a descriptive qualitative approach. The research results show that "T" furniture has not been able to implement the marketing mix strategy optimally.In reality, what happens is that the marketing strategy implemented does not have much influence on production marketing because its implementation is not optimal. For this reason, "T" furniture must implement a marketing strategy through a good and appropriate marketing mix in order to achieve sales targets and attract consumer buying interest. Keywords: Marketing strategy
Analisa Keadaan Keuangan Terhadap Tingkat Rentabilitas Perusahaan “SH” Di Kota Ambon Rutumalessy, Sherly
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.v4i1.3416

Abstract

Penelitian ini bertujuan untuk mengetahui keadaan keuangan serta tingkat rentabilitas pada perusahaan, dimana data yang digunakan dalam penelitian ini adalah laporan keuangan dari perusahaan yang terdiri dari neraca dan laporan rugi laba selama 3 tahun yaitu dari tahun 2022 sampai dengan tahun 2024. Hasil penelitian menunjukkan bahwa jika keadaan keuangan perusahaan baik maka akan berpengaruh terhadap tingkat rentabilitas yang tinggi, sebalikny apabila keadaan keuangan perusahaan kurang baik maka akan berpengaruh terhadap rendahnya tingkat rentabilitas. Karena renatabilitas merupakan pencerminan efektif tidaknya perusahaan dalam menghasilkan laba usaha. Keadaan keuangan yang baik bukan berarti bahwa perusahaan bekerja dengan baik, tetapi tingkat rentabilitas yang tinggi membri arti adanya keefektifan dalam pengelolaan keuangan perusahaan.
Co-Authors Lussy, Kalsum Matuankotta, Febiola Nurlette, Wa Emi Rumalatu, Gilbert Alvin Sombalatu, Abdullah Usmany, Aldrin