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<![CDATA[ANALISIS PERBANDINGAN KINERJA KEUANGAN MENGGUNAKAN METODE PEARLS PADA CREDIT UNION HATI AMBOINA DAN CREDIT UNION AIN HOV AIN DI PROPINSI MALUKU ]]>
<![CDATA[Steven Siaila]]>
<![CDATA[ Soso-Q : Jurnal Manajemen Vol 5, No 1 (2017) ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis Universitas Pattimura ]]>
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DOI: 10.30598/sosoq.v5i1.109
<![CDATA[This study aims to benchmark financial performance on two Cradit Union in the Province of Maluku namely CU Ain Hov Ain with CU Hati Amboina by using PEARLS Analysis Approach. The types of Ratios used for benchmarking are Protection Ratios; The ratio of outstanding loans; Asset Quality Ratio; Return and cost ratio Net SHU Ratio; Asset Growth Rate.Results obtained from calculations using the PEARLS method; The CU AHA Protection Ratio is in a better position than CU HA from the outstanding Loan Ratio it appears that CU HA delivers more cautious credit so it is in a position not far from ideal standard while CU AHA is far above the ideal standard set, asset CU HA is better than CU AHA asset quality. Asset Quality Ratio in AHA CU shows that fluctuating with tendency continue to rise while CU HA is also very fluctuating with spike in extreme but the increase further; The development of return and cost ratio shows that the development of CU HA has increased higher than CU AHA so that for this ratio CU AHA has a good cost ratio compared to CU HA; The net SHU ratio can be said that the development of CU HA is better and potentially better in the future; Asset Growth Ratio then it is concluded that the growth of AHA CU is better than CU HA. From the above explanations it can be concluded that CU HA has better financial performance compared to CU AHA KeywordsCredit Union Activity - Financial Report - PEARLS Method - Financial Performance]]>
<![CDATA[ANALISIS IMPLEMENTASI TRANSKASI NON TUNAI PADA PEMERINTAH DAERAH KABUPATEN MALUKU TENGGARA ]]>
<![CDATA[Andreas Charles Tetan El]]>;
<![CDATA[Steven Siaila]]>
<![CDATA[ Soso-Q : Jurnal Manajemen Vol 9, No 2 (2021) ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis Universitas Pattimura ]]>
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DOI: 10.30598/sosoq.v9i2.1447
<![CDATA[ABSTRACT Regional Original Revenue (PAD) is an important element in the income of a region, because if PAD can be increased, it will directly have an impact on the independence of the regional government. This rationale is the purpose of writing about the Implementation of Non-Cash Transactions in Southeast Maluku Regency. It is hoped that with the implementation of non-cash transactions, payment of regional taxes and regional levies will be easy to do and trigger an increase in PAD.The quantitative descriptive analysis method is the method used in this paper. Data regarding the realization of monthly regional tax and levy payments from January to May 2021 serve as basic data to determine the size of the sample for each object of local tax levy and regional levies in Southeast Maluku Regency. By utilizing the questionnaire obtained a sample of 10% of each object of local taxes and levies. If theobject of local taxes and regional levies is less than 5 taxpayers or levies are taken as a whole. The sample results obtained are as many as 56 samples. The perception data of local taxpayers and local levies provide their perceptions according to the questionnaire used. The results of the analysis obtained are that the benefit aspect has a positive and significant effect on the implementation of non-cash transactions in Southeast Maluku Regency; The Convenience Aspect has a positive and significant effect on the implementation of non-cash transactions in Southeast Maluku Regency and the Benefit Aspect and the Convenience Aspect together have a positive and significant impact on the implementation of non-cash transactions in Southeast Maluku Regency. Based on these results, it can be said that the implementation of non-cash transactions will be able to become an alternative for PAD intensification in Southeast Maluku Regency.Keywords: Intensification of PAD Sources => Implementation of Non-Cash Transactions]]>
<![CDATA[ANALISIS PROFITABILITAS USAHA RUMAH TANGGA NELAYAN PERIKANAN (RTNP) TANGKAP TUNA DI KABUPATEN MALUKU TENGAH ]]>
<![CDATA[Steven Siaila]]>
<![CDATA[ Soso-Q : Jurnal Manajemen Vol 5, No 2 (2017) ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis Universitas Pattimura ]]>
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DOI: 10.30598/sosoq.v5i2.694
<![CDATA[This paper aims to assess the prospects for the development of tuna fishing RTNP in Central Maluku regency through the analysis of business profitability. Variables used in this analysis is the variable Return on Assets (ROA) as dependent variable and independent variables are the investment, the experience of fishing and fishing fees.The sampling method used is a simple method of sample Ransom (Simple Random Sample Method) by using regression analysis utilize computer software as a data processor.It turned out that the investment is positive but not significant effect on profitability business RTNP tuna catch, while the fishing experience of a positive effect on profitability of the business expenses otherwise negatively affect the profitability of fishing effort RTNP Tuna fishing in Central Maluku regency. This means that a major requirement for business development RTNP tuna catch is that apparently control the cost of fishing has a negative effect on profitability. Keywords: fishing activity, Profitability]]>
<![CDATA[ANALISIS FINANSIAL DISTRESS PADA RUMAH SAKIT SUMBER HIDUP GEREJA PROTESTAN MALUKU DI KOTA AMBON ]]>
<![CDATA[Givingdelord Forrymin Cleyristel Sahureka]]>;
<![CDATA[Steven Siaila]]>
<![CDATA[ Soso-Q : Jurnal Manajemen Vol 8, No 2 (2020) ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis Universitas Pattimura ]]>
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DOI: 10.30598/sosoq.v8i2.1153
<![CDATA[This study aimed at determining the position of Sumber Hidup Hospital, Maluku Protestant Church according to the financial distress analysis. In this study, the hypothesis being tested was how is the position of Sumber Hidup Hospital, Maluku Protestant Church in accordance with financial distress analysis? The data used in this study were 19 months of monthly financial reports on Sumber Hidup Hospital, Maluku Protestant Church from 2019-2020. The independent variables were the liquidity ratio, leverage ratio and profitability ratio. The dependent variable in this study was financial distress. The analysis technique used was the comparative method. This study used the Altman Z-Score model to determine financial distress. The results of this study was categorized as being in financial distress for two consecutive years, namely from the year 2019 to 2020 where this condition showed the potential for bankruptcy of the company. Keywords: Altman Score, Liquidity Ratio, Leverage Ratio, Profitability Ratio, Financial Distress ]]>
<![CDATA[ANALISIS BIAYA KUALITAS (QUALITY COST) TERHADAP PENCAPAIAN LABA PADA RUMAH SAKIT SUMBER HIDUP KOTA AMBON ]]>
<![CDATA[Dominggus B Jotlely]]>;
<![CDATA[Steven Siaila]]>
<![CDATA[ Soso-Q : Jurnal Manajemen Vol 7, No 1 (2019) ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis Universitas Pattimura ]]>
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DOI: 10.30598/sosoq.v7i1.989
<![CDATA[Quality costs are costs associated with preventing, identifying, repairing and correcting low quality products and with the opportunity costs of lost production and sales time as a result of poor quality. Quality costs are evaluated by comparing actual costs with budgeted costs. Comparison of quality costs still uses the absolute amount of costs actually spent with those budgeted.This study aims to calculate and analyze the costs of quality (prevention costs, valuation costs, failure costs) and profit achievement, so it can be seen that the variable costs have a significant relationship to the profit achievement of the Sumber Sumber Ambon Hospital. This type of research uses a quantitative methodology, by calculating the values in the financial statements of Sumber Hidup Hospital Ambon in 2015 - 2017.The results showed that the cost of quality has a positive and significant effect on the achievement of profits simultaneously. Partially, prevention costs have a positive and significant effect on the achievement of earnings, valuation costs have no significant effect on the achievement of profits, while the cost of failure has a negative and significant impact on the achievement of profits at the Ambon Sumber Hidup Hospital in 2015 - 2017. Keywords: Quality Cost, Achievement of Profit]]>
<![CDATA[STUDI KELAYAKAN PENGEMBANGAN RUMAH SAKIT SUMBER HIDUP GEREJA PROTESTAN MALUKU DI KOTA AMBON ]]>
<![CDATA[Steven Siaila]]>;
<![CDATA[Jo Borolla]]>;
<![CDATA[Meiske Wenno]]>
<![CDATA[ Soso-Q : Jurnal Manajemen Vol 7, No 2 (2019) ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis Universitas Pattimura ]]>
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DOI: 10.30598/sosoq.v7i2.998
<![CDATA[This study aims to determine the feasibility of developing a GPM Rumah Sakit Sumber Hidup (RSSH). To achieve the above objectives the Capital Budgeting Approach is used which includes the Calculation of Payback Period, Calculation of Net Present Value and Internal Rate of Return. In the Calculation used moderate, pessimistic, and optimistic conditions.The results obtained are that the mederat and optimistic scenario of the development effort is feasible to be carried out, whereas in the pessimistic scenario the effort to develop RSSH is not feasible in calculating the Payback Period and the internal rate of return. While the current value approach (NPV) is feasible.Based on the results of these calculations it can be concluded that the effort to develop RSSH is feasible to be carried out because the calculation results show profitable results. Keyword: RSSH Development Opportunity - Feasibility Analysis - Eligible To Be Done]]>
<![CDATA[FINANCIAL PERFORMANCE ANALYSIS AS A BASED FOR FORMULATING A STRATEGIC PLAN FOR BUSINESS UNIT DEVELOPMENT ]]>
<![CDATA[Steven Siaila]]>;
<![CDATA[Dientje Rumerung]]>
<![CDATA[ Sosiohumaniora Vol 24, No 3 (2022): Sosiohumaniora: Jurnal Ilmu-Ilmu Sosial dan Humaniora, NOVEMBER 2022 ]]>
Publisher : <![CDATA[Universitas Padjadjaran ]]>
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DOI: 10.24198/sosiohumaniora.v24i3.39318
<![CDATA[A study of all aspects of management needs the attention of the management. Financial Management with Financial Performance Analysis summarises the results of the implementation of various company policies in a certain period. It should be an essential management element. This study aimed to examine the determination of business strategies in the context of developing business units based on the results of financial performance analysis. The analysis period in this writing was the period 2012-2019. The analytical technique used in this research was descriptive quantitative that utilized several financial ratios to formulate business unit development strategies that referred to the Five Forces of Michael Porter and SWOT analysis. Based on the calculation result of several financial ratio analyzes, it can be concluded that the financial performance of PD Pantja Karya experienced good results at the beginning of the analysis period, namely 2012 to 2015 or 2016. In the period after 2014-1017, PD Pantja Karya’s financial performance tends to be bad. Using the Five Forces of Michael Porter analysis and SWOT analysis, it can be concluded that PD Pantja Karya continued the timber business unit to be carried out by implementing a stability strategy supported by several business management policies. Shipping and land transportation business units should implement a Development Strategy by focusing on operational efficiency.]]>
<![CDATA[ANALYSIS OF THE EFFECTIVENESS AND EFFICIENCY OF REGIONAL TAX REVENUE ON REGIONAL FINANCIAL INDEPENDENCE IN AMBON CITY ]]>
<![CDATA[Juner Elsyeh Soukotta]]>;
<![CDATA[Jozef Ricky Pattiruhu]]>;
<![CDATA[Steven Siaila]]>
<![CDATA[ Jurnal Ekonomi Vol. 12 No. 02 (2023): Jurnal Ekonomi, Perode April - Juni 2023 ]]>
Publisher : <![CDATA[SEAN Institute ]]>
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<![CDATA[The results show that the R Square value is 0.994 which means that 99% of car demand is jointly influenced by the variables described in the model while the rest is influenced by factors outside the model. Partially, the GDP per capita variable has no effect, the length of the road has a positive and significant effect,]]>
<![CDATA[ANALYSIS OF THE EFFECTIVENESS AND EFFICIENCY OF IMPLEMENTING THE MALUKU PROVINCE GOVERNMENT EXPENDITURE BUDGET FOR 2017-2021 ]]>
<![CDATA[Frika Jessica Hitipeuw]]>;
<![CDATA[Jozef R. Pattiruhu]]>;
<![CDATA[Steven Siaila]]>
<![CDATA[ Jurnal Ekonomi Vol. 12 No. 02 (2023): Jurnal Ekonomi, Perode April - Juni 2023 ]]>
Publisher : <![CDATA[SEAN Institute ]]>
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<![CDATA[The research aims to assess the effectiveness of the implementation of the Maluku Province Regional Government expenditure budget for 2017-2021 and to assess the efficiency of implementing the Maluku Provincial Government expenditure budget for 2017-2021, with the type of research used in this research is descriptive which is studied quantitatively. The data analysis technique used in this study is effectiveness analysis, which describes the government's ability to realize the planned spending budget when compared to targets set based on the real potential of the region, and to analyze the level of efficiency of regional financial management in terms of expenditure, the ratio calculation formula between realization indirect expenditure budget to the total indirect expenditure budget. The results found that the level of effectiveness of the budget and spending each year varies with a tendency to increase in recent years. This is an indication of improved management seen in the increase in budget management in 2021. The ratio of budget and expenditure efficiency in 2017 was 85.79%, in 2018 the efficiency ratio was 87.46%, in 2019 the efficiency ratio was 91.09% , in 2020 the efficiency ratio is 69.04%, and in 2021 the efficiency ratio is 79.41%.]]>
<![CDATA[PENGARUH PROFITABILITAS TERHADAP HARGA SAHAM SEKTOR FARMASI ]]>
<![CDATA[Stenly Jacobus Ferdinandus]]>;
<![CDATA[Steven Siaila]]>;
<![CDATA[Irma Wati Soumena]]>
<![CDATA[ Manis: Jurnal Manajemen dan Bisnis Vol 5 No 2 (2022): MANIS : Jurnal Manajemen dan Bisnis ]]>
Publisher : <![CDATA[Jurusan Manajemen Fakultas Ekonomi dan Bisnis Universitas Pattimura ]]>
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DOI: 10.30598/manis.5.2.50-66
<![CDATA[Harga saham pada setiap perusahaan sektor farmasi di Bursa Efek Indonesia Pada masa Pandemi Covid-19 mengalami fluktuasi kenaikan dan penurunan. Dengan demikian maka tujuan dari penelitian ini adalah (1) Untuk mengetahui pengaruh Net Profit Margin (NPM) terhadap harga saham sektor farmasi. (2) Untuk mengetahui pengaruh Return on Equity (ROE) terhadap harga saham sektor farmasi. (3) Untuk mengetahui pengaruh Earning Per Share (EPS) terhadap harga saham sektor farmasi Penelitian ini bersifat deskriptif dengan menguji hipotesis, melalui pendekatan kuantitatif. Teknik yang digunakan untuk menentukan jumlah sampel yaitu purposive sampling, berdasarkan teknik tersebut maka diperoleh sampel sebanyak 4 perusahaan sektor farmasi yang terdaftar di Bursa Efek Indonesia. Penelitian ini menggunakan data primer dan data sekunder dengan waktu penelitian pada triwulan I tahun 2019 triwulan 2021 III. Jadi diperoleh 44 data yang digunakan untuk diuji Metode analisis yang digunakan adalah regresi analisis data panel. Secara verifikatif hasil dari penelitian ini menunjukan bahwa : (1) NPM berpengaruh negatif dan tidak signifikan terhadap terhadap harga saham sektor farmasi. (2) ROE berpengaruh positif dan signifikan terhadap terhadap harga saham sektor farmasi. (3) EPS berpengaruh negatif dan tidak signifikan terhadap terhadap harga saham sektor farmasi.]]>
