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All Journal Kinerja: Jurnal Ekonomi dan Manajemen Public Policy : Jurnal Aplikasi Kebijakan Publik dan Bisnis FORUM EKONOMI: Jurnal Ekonomi, Manajemen dan Akuntansi Jurnal Administrasi Terapan
Rumalatu, Gilbert Alvin
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Economics, Econometrics & Finance Law, Crime, Criminology & Criminal Justice Library & Information Science Social Sciences

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Hubungan Pengalaman Auditor dan Kompleksitas Klien terhadap Materialitas Audit: Pendekatan Kuantitatif Patty, Agustina Christina; Rumalatu, Gilbert Alvin
KINERJA Vol 22 No 2 (2025): Mei
Publisher : FEB Universitas Mulawarman

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30872/jkin.v22i2.15448

Abstract

Penelitian ini mengeksplorasi determinan materialitas audit melalui analisis korelasional antara pengalaman auditor dan kompleksitas klien menggunakan metodologi kuantitatif. Data sekunder dari 150 auditor dan klien dianalisis menggunakan statistik deskriptif dan korelasional. Temuan mengungkapkan bahwa auditor berpengalaman (>10 tahun) menerapkan materialitas konservatif 3,6%, kontras dengan auditor novice (<5 tahun) yang menetapkan 4,8%. Kompleksitas klien menunjukkan korelasi negatif terhadap materialitas, dengan entitas berkompleksitas tinggi memperoleh threshold 2,8% dibandingkan entitas sederhana 5,1%. Interaksi signifikan antara pengalaman auditor dan kompleksitas klien menghasilkan efek moderasi yang substansial (p<0,05). Auditor berpengalaman mendemonstrasikan adaptabilitas superior dalam menyesuaikan materialitas berdasarkan kompleksitas klien, sementara auditor novice menunjukkan pola penetapan yang relatif uniform. Penelitian ini berkontribusi terhadap pengembangan teori professional judgment dalam audit dan memberikan implikasi praktis untuk optimalisasi alokasi sumber daya audit serta pengembangan framework penetapan materialitas yang lebih komprehensif
Determinan Minat Kunjungan Wisata Berdasarkan Aksesibilitas, Fasilitas Pendukung Pariwisata & Norma Subyektif Rumalatu, Gilbert Alvin
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.v1.i2.p231-246

Abstract

The purpose of this study was to examine and analyze the impact of accessibility, tourism support facilities and subjective norms on interest in tourist visits at Ora Beach and Banda Island. The population in this study were all tourists who visited 2 tourist sites in Central Maluku Regency, namely Ora Beach and Banda Island. Based on the character inherent in the population, the sampling method used is non-probability sampling through purposive sampling technique with a final sample size of 62 tourists. Testing research data begins with testing research instruments (validity and reliability tests), testing classical assumptions followed by testing multiple linear regression analysis. The results showed that accessibility, tourism supporting facilities and subjective norms were proven to have a positive and significant effect on the interest in tourist visits on Ora Beach and Banda Island. This can be proven through the regression coefficient of accessibility, tourism supporting facilities and subjective norms which, if an increase, will be followed by an increase in interest in tourist visits. Thus it can be said that the increase in the value of accessibility, tourism support facilities and subjective norms will encourage an increase in interest in tourist visits on Ora Beach and Banda Island.
Dampak Insentif, Desentraliasi dan Sistim Pengendalian Internal Terhadap Kinerja Pegawai Rumalatu, Gilbert Alvin; Waelauruw, Anthoneta Telsy
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.v2.i1.p21-36

Abstract

Abstract This study aims to test and analyze intensive, decentralization effect and intern government control system to employee performance in Dinas Pariwisata, Pemuda dan Olah Raga Kabupaten Maluku Tengah. Population from the research is from all employees In Dinas Pariwisata, Pemuda dan Olah Raga Kabupaten Maluku Tengah. It takes 46 respondent from the government employees and salaries employees. Data collection is done with a direct survey with census method as a sample gathering method. Hypothesis testing empirically using a Multiple Liniear Regression. The research result shows that intensive is proven positive and significant effect employee performance. This mean if the intensive is raise or getting better have a good effect to employee performances. Decentralization is proven positive and significant to employee performance and this mean that authority delegation and the responsible are not did not go well on employee performance. Further intern control is proven positive and significant effect to employee performance. Which it’s mean if the government control system runs well then it will effect indirectly to employee performance goes better. Keywords ; Intensive, Decentralization, Government Internal Control System, Performance
Strategi Pemberdayaan Perempuan Masyarakat Pesisir Dalam Pengolahan Hasil Laut dan Wirausaha Mikro: Studi Kasus pada Kecamatan Nusalaut Kabupaten Maluku Tengah Patty, Agustina Christina; Tehuayo, Dir Berly; Rumalatu, Gilbert Alvin
FORUM EKONOMI: Jurnal Ekonomi, Manajemen dan Akuntansi Vol. 27 No. 4 (2025): Oktober
Publisher : FEB Universitas Mulawarman

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30872/jfor.v27i1/4499

Abstract

Pemberdayaan masyarakat pesisir merupakan pendekatan penting dalam pembangunan berbasis masyarakat yang menekankan kelestarian lingkungan, distribusi pendapatan yang adil, dan partisipasi masyarakat yang aktif. Kecamatan Nusalaaut yang terletak di Pulau Nusalaaut di Kepulauan Lease terdiri dari tujuh desa pesisir: Abubu, Akoon, Ameth, Leinitu, Nalahia, Sila, dan Titawaai. Penelitian ini bertujuan untuk mengidentifikasi potensi ekonomi perempuan di masyarakat pesisir dan merumuskan strategi penguatan pemberdayaan perempuan di Kabupaten Nusalaaut. Penelitian ini menggunakan pendekatan kualitatif menggunakan data primer dan sekunder. Data dianalisis menggunakan model interaktif Miles dan Huberman, yang mencakup pengurangan data, tampilan data, dan penarikan kesimpulan. Selain itu, analisis SWOT (Strengths, Weaknesses, Opportunities, and Threats) digunakan untuk mengkaji faktor internal dan eksternal yang mempengaruhi kegiatan ekonomi perempuan. Temuan tersebut menunjukkan bahwa potensi ekonomi perempuan pesisir belum dimanfaatkan secara optimal karena keterbatasan modal, ketergantungan pada pembelian barang dari pemasok lain, dan perlunya dukungan pihak ketiga dalam kegiatan perdagangan. Oleh karena itu, diperlukan upaya strategis untuk meningkatkan pemberdayaan perempuan dengan memaksimalkan kekuatan dan peluang lokal sekaligus meminimalkan kelemahan dan ancaman yang ada dalam rangka mendukung pengembangan usaha mikro yang berkelanjutan
PENGUATAN POTENSI LOKAL SEBAGAI BASIS STRATEGI MENGURANGI TINGKAT KEMISKINAN DI DESA IHAMAHU KECAMATAN SAPARUA Pormes, Ludwina; Rumalatu, Gilbert Alvin
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.v5i1.3864

Abstract

Poverty in rural areas remains a critical challenge in national development. This study aims to analyze how strengthening local potential can reduce poverty levels in Ihamahu Village, Saparua District. The research employs a descriptive qualitative approach using interviews, observations, and documentation. Findings reveal that the utilization of local resources—such as traditional fisheries, dryland farming, and small-scale enterprises rooted in local wisdom—significantly increases household income and reduces dependence on external aid. These results align with the Asset-Based Community Development approach, which emphasizes community-driven empowerment and sustainable strategies for poverty alleviation. In conclusion, strengthening local potential is an effective pathway to community-based poverty reduction and economic resilience. Keywords: Local potential, poverty alleviation, community empowerment, rural development, Ihamahu Village, Saparua District
STRATEGI PENGEMBANGAN OBJEK WISATA KOLAM AIR PANAS NEGERI TULEHU KABUPATEN MALUKU TENGAH Waelauruw, Anthoneta Telsy; Rumalatu, Gilbert Alvin
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.v2i1.1817

Abstract

This study aims to develop a Tourism Object Development Strategy for the Hot Springs of Tulehu State, Central Maluku Regency. This research uses descriptive qualitative research with survey methods. Collecting data using observation, interviews and questionnaires. With the SWOT analysis technique, namely Strengths, Weaknes, Opportunities, Threats. The results of the study show that Tulehu has strengths in terms of exploiting existing natural resources, namely the Tulehu Hot Springs Tourism Object. While the weaknesses are in terms of inadequate infrastructure, lack of budget and the condition of human resources who are inexperienced managers for increasing the Tulehu State Hot Springs Tourism Object. The opportunity for the Tulehu State Hot Springs Tourism Object is to open jobs for the surrounding community. The lack of facilities and infrastructure is a threat so that it affects visiting tourists and the surrounding community will lose jobs. The suggestions for this research are: (1) Utilizing natural resources optimally, (2) Submitting a budget and working with the Department of Tourism, Youth and Sports, (3) Providing jobs for the community around the Tulehu National Hot Springs Tourism Object, (4) Improving Facilities that are not optimal. Keywords: Strategy, Tourism Object
Strategi Pengembangan Objek Wisata Kolam Air Panas Negeri Tulehu Kabupaten Maluku Tengah Sitaniapessy, Louise; Rumalatu, Gilbert Alvin
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.v3i1.2666

Abstract

This study aims to develop a Strategy Developing Attraction Hot Springs in tulehu, Maluku Regency Middle Of Moluccas. This research uses qualitative descriptive research with survey method. Collecting data using observation, interviews and questionnaires. With the SWOT analysis technique, namely Strengths, Weaknes, Opportunities, Threats. The results show that Tulehu has strength in terms of utilizing the existing natural resources, namely the Tulehu Hot Springs Tourism Object. While the weaknesses are in terms of inadequate infrastructure, lack of budget and inexperienced management of human resources for improving the Tulehu Hot Springs Tourism Object. The opportunity for the Tulehu Hot Springs Tourism Object is to open up employment opportunities for the surrounding community. The lack of facilities and infrastructure is a threat so that it affects visiting tourists and the surrounding community will lose jobs. Suggestions for this research are: (1) Optimizing the use of natural resources, (2) Submission of a budget and in collaboration with the Department of Tourism, Youth and Sports, (3) Provide employment opportunities for the community around the Tulehu Hot Springs Tourism Object, (4) Improve Facilities that are less than optimal.Keywords : Strategy, Attraction
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
STRATEGI PROMOSI OBJEK WISATA AIR TERJUN MASPAIT DUSUN TAENO NEGERI RUMAHTIGA BERBASIS ANDROID Rumalatu, Gilbert Alvin; Dharmawan, Eka Adhitya
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.v4i1.3286

Abstract

This study examines the promotional strategy for the Maspait waterfall tourist attraction in Taeno Hamlet, Negeri Rumahtiga by utilizing an Android -based application to increase visibility, interaction and visits. This research approach uses a case study method with quantitative data collection through visitor surveys and qualitative analysis of interviews with tourist attraction managers. The results of the study revealed that the use of interactive map features, complete tourist attraction information, visitor reviews and event notification features on the Android application significantly increased tourist understanding and interest in visiting tourist attractions. An example of a simple Android program has also been developed to demonstrate the implementation of these features. Keywords: Tourism Promotion, Android Application, Digital Marketing
Co-Authors Agustina Christina Patty Eka Adhitya Dharmawan Nurlette, Wa Emi Pormes, Ludwina Rutumalessy, Sherly Sitaniapessy, Louise Tehuayo, Dir Berly Waelauruw, Anthoneta Telsy