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All Journal INTELEKTIVA Jurnal Ilmiah Raflesia Akuntansi Brilliant International Journal of Management and Tourism (BIJMT) Jurnal Akuntansi dan Keuangan International Journal of Management Research and Economics Brilliant International Journal of Management and Tourism
CHRESTIANA APONNO
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Arts Humanities Chemistry Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Public Health Social Sciences Other

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KONTRIBUSI SEKTOR PARIWISATA DAN PERTUMBUHAN EKONOMI DI PROVINSI MALUKU CHRESTIANA APONNO
JURNAL EKONOMI, SOSIAL & HUMANIORA Vol 2 No 05 (2020): INTELEKTIVA : JURNAL EKONOMI, SOSIAL DAN HUMANIORA (EDISI - DESEMBER 2020 )
Publisher : KULTURA DIGITAL MEDIA ( Research and Academic Publication Consulting )

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Abstract

Tourism sector is a foreign exchange contributor sector for the country. Growing and advanced tourism will further boost economic growth in Indonesia. This study aims to find out the extent to which tourism potential in Maluku contributes to economic growth in Maluku.The method used is descriptive qualitative method by using secondary data source related to research issue. The results showed that the potential of a large tourism sector in Maluku has not been able to improve the welfare and economic growth of the people and regions of Maluku. This research provides enlightenment and motivation for the tourism industry of Maluku province to be more active in promoting tourism potentials in Maluku so as to increase economic growth of the Maluku region by increasing foreign exchange for the country. This research is also the basis of the local government especially the tourism office in setting policies related to the Maluku tourism industry and opening cooperation with the community and tourism sector entrepreneurs in the development of tourist attractions in Maluku.
Preparation Of Simple Financial Statements For MSME Using Microsoft Excel Accounting Application Hasmawati Hasmawati; Chrestiana Aponno; Septina Louisa Siahaya; Rendy Usmany
Brilliant International Journal Of Management And Tourism Vol 3 No 3 (2023): October: 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.
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.
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.
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

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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.
Co-Authors Hasmawati Hasmawati Hasmawati Rendy Usmany Septina Louisa Siahaya Wa Asrida