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All Journal JURNAL EMBA : JURNAL RISET EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI Jurnal EMT KITA JURNAL MUQODDIMAH : Jurnal Ilmu Sosial, Politik dan Hummaniora Jurnal Suluh Pendidikan Journal of Management - Small and Medium Enterprises (SME's) Economics and Digital Business Review Jurnal Ekonomi Bisnis, Manajemen dan Akuntansi (JEBMA) Jurnal Ilmu Ekonomi Manajemen dan Akuntansi ProBisnis : Jurnal Manajemen Jurnal Dehasen Untuk Negeri JURNAL TUNAS PENDIDIKAN Journal of Artificial Intelligence and Digital Business Innovative: Journal Of Social Science Research Journal of Management, Economic, and Accounting The Manager Reveiew Jurnal Ekonomi, Manajemen, Akuntansi
Telaumbanua, Aferiaman
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Pengaruh Kinerja Keuangan Terhadap Sisa Hasil Usaha pada Koperasi Simpan Pinjam Pengembangan Pedesaan (KSP3) Botombawo Kecamatan Hiliserangkai Kabupaten Nias Telaumbanua, Aferiaman
Jurnal EMBA: Jurnal Riset Ekonomi, Manajemen, Bisnis dan Akuntansi Vol 9, No 2 (2021): JE VOL 9 NO 2 (2021)
Publisher : FEB Universitas Sam Ratulangi Manado

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (310.224 KB) | DOI: 10.35794/emba.v9i2.33240

Abstract

Abstrak: Penelitian ini dilaksanakan pada Koperasi Simpan Pinjam Pengembangan Perdesaan (KSP3) Cabang Botombawo Kecamatan Hiliserangkai Kabupaten Nias. Dalam penelitian ini, peneliti mengambil sampel sebanyak 29 orang yaitu pengurus KSP3 Botombawo Kecamatan Hiliserangkai Kabupaten Nias. Kemudian jenis data yang digunakan peneliti dalam penelitian ini, yaitu data primer dan data sekunder. Kedua jenis data ini dapat diperoleh dengan cara observasi dan wawancara. Seterusnya, data yang sudah diperoleh dari objek penelitian, maka selanjutnya peneliti akan menganalisa dengan teknik analisa data deskriptif kuantitatif. Dari hasil penelitian diperoleh hasil perhitungan koefisien korelasi antara variabel X yakni Kinerja Keuangan dan variabel Y yakni Sisa Hasil Usaha diperoleh rhitung (rxy) = 0,371 jika dikonsultasikan pada tabel harga kritik r product moment untuk interval kepercayaan 5% setelah di hitung ternyata r hitung = 0,371 > dari rtabel = 0,367. Dengan demikian dapat disimpulkan bahwa ada pengaruh yang kuat atau positif antara Kinerja Keuangan terhadap Sisa Hasil Usaha pada KSP3 Botombawo. Sumbangan Kinerja Keuangan tersebut terhadap Sisa Hasil Usaha adalah = 13,76%. Berdasarkan kriteria pengujian hipotesis ternyata Ha diterima dan Ho ditolak dimana Ha adanya pengaruh dan Ho tidak adanya pengaruh, sebab t hitung = 2,077 > t tabel = 2,052 sehingga dapat dinyatakan adanya pengaruh Kinerja Keuangan (X) terhadap Sisa Hasil Usaha (Y) di KSP3 Botombawo Kecamatan Hiliserangkai Kabupaten Nias.Kata Kunci : Kinerja Keuangan Pendapatan dan SHUAbstract: This research was conducted at the Village Development Savings and Loan Cooperative (KSP3) Botombawo Branch, Hiliserangkai District, Nias Regency. In this study, researchers took a sample of 29 people, namely the administrators of KSP3 Botombawo, Hiliserangkai District, Nias Regency. Then the types of data used by researchers in this study, namely primary data and secondary data. Both types of data can be obtained by means of observation and interviews. Then, the data that has been obtained from the object of research, then the researcher will analyze with quantitative descriptive data analysis techniques. From the research results obtained the results of the calculation of the correlation coefficient between variable X, namely financial performance and variable Y,namely the remaining business results obtained rcount (rxy) = 0.371 if consulted on the critical price table r product moment for the 5% confidence interval after the calculation turns out r count = 0.371 > from r table = 0.367. Thus it can be concluded that there is a strong or positive influence between Financial Performance on the Remaining Business Results at KSP3 Botombawo. The contribution of financial performance to the remaining business results is = 13.76%. Based on the hypothesis testing criteria, it turns out that Ha is accepted and Ho is rejected, where Ha is affected and Ho has no influence, because t count = 2.077> t table = 2.052 so that it can be stated that there is an effect of Financial Performance (X) on the Remaining Operating Results (Y) in KSP3 Botombawo Hiliserangkai District, Nias Regency.Keywords: Financial Performance, Income and SHU
ANALISIS PENERAPAN STANDAR OPERASIONAL PROSEDUR (SOP) DALAM MENINGKATKAN EFEKTIFITAS KINERJA PEGAWAI PADA KANTOR CAMAT MA’U KABUPATEN NIAS Golu, Noni Netralis; Baene, Eduard; yamolala, yamolala; Telaumbanua, Aferiaman
Jurnal Tunas Pendidikan Vol. 6 No. 2 (2024): JURNAL TUNAS PENDIDIKAN
Publisher : LPPM Universitas Muhammadiyah Muara Bungo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52060/pgsd.v6i2.1636

Abstract

Standard Operating Procedures are guidelines or references for carrying out work tasks in accordance with the functions and performance assessment tools of government agencies. The aim of this research is to analyze the application of standard operating procedures (SOP) in improving the effectiveness of employee performance at the Ma'u District Head Office, Nias Regency. This research was carried out as a qualitative type of research with a descriptive approach because this type of research aims to describe and analyze phenomena, events or social activities that are occurring currently at the Mau Subdistrict Office, Nias Regency. The results of this research are: SOP implementation has been implemented but in this case, efficiency has not yet been implemented according to existing Administrative Service SOPs in carrying out duties and responsibilities, so that processing letters by the public takes too long. In this case, the obstacles are due to work delays, discrepancies, non-compliance with existing procedures and limited and delayed information. Efficiency and consistency are very necessary in implementing SOPs in order to maximize existing work. So implementing SOPs is very important because they serve as guidelines or stages in existing work to increase the effectiveness of employee performance.
Strategi Pemerintah Desa Dan Tokoh Masyarakat Dalam Pemberian Pencerahan Kepada Masyarakat Untuk Pencegahan Pelecehan Seksual di Desa Saiwahili Kecamatan Idanogawo Lawolo, Junius; Waruwu, Sukaaro; Ndraha, Ayler Beniah; Telaumbanua, Aferiaman
Ilmu Ekonomi Manajemen dan Akuntansi Vol. 5 No. 1 (2024): Jurnal Ilmu Ekonomi Manajemen dan Akuntansi
Publisher : Universitas Mohammad Husni Thamrin

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37012/ileka.v5i1.2139

Abstract

Pelecehan seksual dapat terjadi di mana saja, baik diruang publik seperti jalan, pusat perbelanjaan, angkutan umum, sekolah, atau tempat kerja, baik di perkantoran swasta maupun di instansi  pemerintahan. Dimana dari hasil observasi penelitian di Desa Saiwahili Kecamatan Idanogawo Kabupaten Nias, menemukan adanya kejadian kasus pelecehan seksual di Desa Saiwahili Kecamatan Idanogawo pada tahun 2021, yang menjadi korban adalah wanita. Dalam Penelitian bertujuan untuk mengetahui dengan strategi Pemerintah Desa dan Tokoh Masyarakat pemberian pencerahan kepada masyarakat dalam pencegahan Pelecehan Seksual, Faktor penghambat atau kendala dalam pencegahan pelecehan seksual, Strategi Pemerintah Desa dan Tokoh Masyarakat dalam pencegahan pelecehan seksual di Desa Saiwahili Kecamatan Idanogawo. Metode penelitian ini menggunakan metode penelitian kualitatif dan Teknik pengumpulan data dengan cara wawancara kepada informan. Hasil penelitin ini menunjukkan bahwa stategi pemerintah desa dan tokoh masyarakat dalam memberikan pencerahan dalam pencegahan pelecehan dengan melakukan pendekatan secara persuasif melalui musyawarah, sosialisasi serta dukungan semua lapisan masyarakat dan meningkat nilai norma-norma hukum dan agama dan dukungan dari pihak dinas terkait yang lebih kompeten dalam pencegahan pelecehan seksual.
Analisis Implementasi Total Quality Management (TQM) Pada Peningkatan Kualitas Layanan di PT. Pegadaian Cabang Gunungsitoli Zendrato, Dafid Tricandra; Telaumbanua, Aferiaman; Hulu, Perlindungan Faebuadodo; Gea, Jeliswan Berkat Iman Jaya
Ilmu Ekonomi Manajemen dan Akuntansi Vol. 5 No. 1 (2024): Jurnal Ilmu Ekonomi Manajemen dan Akuntansi
Publisher : Universitas Mohammad Husni Thamrin

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37012/ileka.v5i1.2148

Abstract

Peningkatan kualitas merupakan salah satu cara dalam menjamin kepuasan konsumen. Kualitas terbaik akan diperoleh dengan melakukan bergai upaya perbaikan secara terus menerus terhadap kemampuan manusia serta proses dan lingkungannya. Hal ini dilakukan dengan menerapkan Total Quality Management (TQM). Dalam mempertahankan kualitas produk, perusahaan biasanya memberikan perhatian utama pada peran pelayanan dalam proses produk jasa, yang berkaitan dengan pengendalian mutu hasil produk. Karena dalam hal ini pengawasan pelayanan yang diberikan berkaitan langsung dengan hasil produksinya. Untuk menentukan prosedur yang telah ditetapkan oleh perusahaan, perlu diketahui pengendalian mutu pelayanan yang diberikan kepada setiap nasabah. Peneliti menetapkan jenis penelitian yang digunakan yaitu metode kualitatif dimana metode ini lebih menekankan pada pengamatan fenomena dan lebih meneliti ke subtansi makna dari fenomena tersebut dan sangat terpengaruh pada kekuatan kata dan kalimat. Selanjutnya yang menjadi kunci informasi dalam penelitian ini adalah seluruh pegawai dan beberapa nasabah sebanyak 7 orang. Hasil penelitian memberikan kesimpulan bahwa Implementasi TQM telah memberikan dampak positif terhadap kepuasan pelanggan. Hal ini dapat terlihat dari feedback positif, peningkatan jumlah pelanggan, atau perbaikan dalam survei kepuasan. Dengan adanya penerapan TQM maka perubahan dalam proses operasional untuk lebih memprioritaskan kebutuhan pelanggan. Ini bisa termasuk peningkatan efisiensi, penurunan jumlah keluhan pelanggan, atau peningkatan kualitas layanan secara keseluruhan.
Analysis of the Implementation of Occupational Safety and Health Management (OSH) at the Search and Rescue Office, Class B, Nias: Telaumbanua, Sri Lestari; Telaumbanua, Aferiaman; Gea, Jeliswan Berkat Iman Jaya; Batee, Maria Magdalena
ProBisnis : Jurnal Manajemen Vol. 15 No. 2 (2024): April: Management Science
Publisher : Lembaga Riset, Publikasi dan Konsultasi JONHARIONO

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

Abstract

Occupational Safety and Health (K3) is a protection for workers and other people who enter the workplace against the dangers of work accidents with the aim of preventing, reducing the risk of work-related diseases and accidents as well as improving the health status of workers so that their work productivity increases. The aim of this research is to determine the implementation of Occupational Safety and Health (K3) management at the Class B Nias Search and Rescue Office. In conducting research, the research method used is a descriptive research method with a qualitative approach. Based on the research results, The implementation of K3 Management at the Class B Nias Search and Rescue Office has been implemented and carried out well based on existing SOPs, carrying out training, education, use of PPE, as well as supervision and audits so that maximum results can be achieved. However, there are still workers who do not comply with the use of PPE when carrying out their duties. So what agencies do is carry out training, education, use of PPE, as well as supervision and audits so that they can achieve maximum results. The Nias Class B Search and Rescue Office carries out K3 implementation such as providing PPE, providing first aid boxes to anticipate work accidents or work illnesses and the agency also always urges workers to always remember work safety by wearing PPE correctly before carrying out work in the field.
Influence of Standard Operational Procedures on Employee Performance in Technical Preparation for Public Order and Community Tranquility at the Regional Civil Service Police Unit of North Nias District Nazara, Sanaria; Hulu, Perlindungan Faebuadodo; Mendrofa, Yupiter; Telaumbanua, Aferiaman
ProBisnis : Jurnal Manajemen Vol. 15 No. 2 (2024): April: Management Science
Publisher : Lembaga Riset, Publikasi dan Konsultasi JONHARIONO

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

Abstract

The aim of the research is to find out how to understand the formulation of the problem above. To realize this goal, data collection techniques are carried out by means of distributing questionnaires, observation and documentation. This thesis uses a type of quantitative research based on questionnaires in processing data, so that the data obtained is more accurate. The results of this research are a) From the results of the validity test, it was found that each question item used in the questionnaire was declared valid. Where the value obtained from the results of data analysis is the calculated r value > the rt table value. The results of the reliability test show that the Croanbachalpha value for each variable has a Croanbach alpha value > 0.60. So it can be concluded that the measuring instrument used is a reliable measuring instrument. The results of the simple linear regression test showed that the significance level was 0.000 < 0.05. Which indicates that standard operational procedures can influence Employee Performance in Technical Operational Preparation for Public Order and Community Peace in the Civil Service Police Unit of North Nias Regency. From the results of the T test calculations it was found that t count > t table or 7.515 > 1.697, it can be concluded that the hypothesis is accepted is ha where there is an influence of standard operational procedures on Employee Performance in Technical Operational Preparation for Public Order and Community Peace in the Civil Service Police Unit of North Nias Regency. Standard operating procedures support or influence Employee Performance in Technical Operational Preparation for Public Order and Community Peace in the North Nias Regency Civil Service Police Unit with an influence of 71.1% while the remaining 28.9% is influenced by other factors that are not involved. examined in this research. The value obtained from the results of the correlation test between standard operational procedure variables and employee performance is 0.743, which is at a strong relationship level.
Financial Performance Analysis of Village Fund Allocation Management Based on Financial Ratios at Simanaere Village Office, Gunungsitoli Idanoi District, Gunungsitoli City Waruwu, Putri Destari; Telaumbanua, Aferiaman; Waruwu, Sukaaro; Harefa, Idarni
ProBisnis : Jurnal Manajemen Vol. 15 No. 2 (2024): April: Management Science
Publisher : Lembaga Riset, Publikasi dan Konsultasi JONHARIONO

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Abstract

This research aims to analyze the financial performance of Village Fund Allocation (ADD) in Simanaere Village, Idanoi District, Gunungsitoli City, based on the calculation of financial ratios, namely effectiveness ratio and growth ratio. The analysis method used in this research is descriptive with both quantitative and qualitative approaches. The researcher obtained secondary data in the form of the realization report of the Village Revenue and Expenditure Budget (APBDes) of Simanaere Village from 2019 to 2021, and primary data in the form of interview results with the government of Simanaere Village. Data collection techniques used were interviews and documentation. The results of this research indicate that the financial performance of ADD management in Simanaere Village from 2019 to 2021 is categorized as effective, with an average effectiveness rate of 99.41%. However, the growth rate is categorized as negative, with an average of -5.9%."
ANALISIS RASIO KEUANGAN TERHADAP KINERJA KEUANGAN ALOKASI DANA DESA PEMERINTAHAN DESA BINAKA KECAMATAN GUNUNGSITOLI IDANOI KOTA GUNUNGSITOLI Waruwu, Novi Ratna Suryani; Waruwu, Sukaaro; Bate'e, Maria Magdalena; Telaumbanua, Aferiaman; Halawa, Forman
Journal of Management Small and Medium Enterprises (SMEs) Vol 17 No 1 (2024): JOURNAL OF MANAGEMENT Small and Medium Enterprises (SME's)
Publisher : Universitas Nusa Cendana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35508/jom.v17i1.11941

Abstract

The purpose of this study was to determine and analyze the financial performance of the Village Fund Allocation (ADD) management of Binaka Village Government, Gunungsitoli Idanoi District, Gunungsitoli City based on the ratio of effectiveness and growth ratio. The type of research used in this research is descriptive quantitative research. In this study, secondary data was obtained from the financial reports of Village Fund Allocations in the 2019-2021 APBDes Government of the Binaka Village. Data collection techniques used in this research are documentation and interviews. The results of the study show that the financial performance of the Allocation of Village Funds for the Government of Binaka Village from 2019-2021 based on the calculation of the effectiveness ratio with an average yield of 100% is categorized as effective. Then based on the growth ratio, it experienced negative growth with an average percentage of -5.4%. Keywords: Financial Performance; Effectiveness Ratio; Growth Ratio
Analisis Rasio Efektivitas, Rasio Efisiensi, Rasio Pertumbuhan, dan Rasio Aktivitas untuk Menilai Kinerja Keuangan Pemerintah Desa Tumori Kecamatan Gunungsitoli Barat Kota Gunungsitoli Zebua, Idam Eltri; Zebua, Dedi Irawan; Harefa, Idarni; Telaumbanua, Aferiaman
Innovative: Journal Of Social Science Research Vol. 3 No. 6 (2023): Innovative: Journal Of Social Science Research
Publisher : Universitas Pahlawan Tuanku Tambusai

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Abstract

Kinerja keuangan adalah hasil pencapaian pemerintah desa yang diperoleh dari pelaksanaan rencana anggaran yang telah dibuat. Perencanaan dan pengendalian realisasi anggaran di desa Tumori masih kurang. Tujuan dari penelitian ini yaitu untuk mengetahui kinerja keuangan pemerintah Desa Tumori Kecamatan Gunungsitoli Barat Kota Gunungsitoli Tahun anggaran 2019-2022 berdasarkan rasio efektivitas, rasio efisiensi, rasio pertumbuhan, dan rasio aktivitas. Jenis penelitian yang digunakan yaitu penelitian deskriptif kuantitatif. Hasil penelitian ini yaitu, kinerja keuangan Pemerintah Desa Tumori tahun 2019-2022 berdasarkan rasio efektivitas berada pada kriteria efektif. Berdasarkan rasio efisiensi berada pada kriteria kurang efisien. Berdasarkan rasio pertumbuhan berada pada kriteria sangat rendah. Berdasarkan rasio aktivitas yaitu berdasarkan rasio belanja operasi berada pada kriteria cukup baik. Sedangkan berdasarkan rasio belanja modal berada pada kriteria baik.
Implementasi Pelayanan Publik Dalam Pengurusan Perizinan Berbasis Online Pada Kantor Dinas Penanaman Modal Dan Pelayanan Terpadu Satu Pintu Kota Gunungsitoli Lase, Berkat Ricky Selamat; Waruwu, Meiman Hidayat; Telaumbanua, Aferiaman; Harefa, Peringatan
Innovative: Journal Of Social Science Research Vol. 3 No. 6 (2023): Innovative: Journal Of Social Science Research
Publisher : Universitas Pahlawan Tuanku Tambusai

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Abstract

Pelayanan Publik merupakan suatu bentuk perwujudan dari fungsi negara yang digambarkan dalam sikap dan perilaku aparatur pemerintahannya. OSS Merupakan salah satu bentuk pelayanan perizinan yang berbasis online. .Program ini digunakan untuk memperbaiki sistem pelayanan publik agar dapat digunakan lebih efektif dan efisien serta transparan sehingga dapat memberikan kemudahan dari pelayanan sebelumnya. Penelitian ini bertujuan untuk mengetahui Bagaimana Implementasi Pelayanan Publik Berbasis Online di Kantor Dinas Penanaman Modal dan Pelayanan Terpadu Satu Pintu Kota Gunungsitoli. Dalam penelitian ini penulis menggunakan jenis penelitian kualitatif dengan pendekatan deskriptif. Metode Penelitian kualitatif yang digunakan nantinya akan berisi deskripsi mengenai bagaimana keberhasilan Implementasi Pelayanan Publik Berbasis Online di Kantor Dinas Penanaman Modal dan Pelayanan Terpadu Satu Pintu Kota Gunungsitoli. Dengan menggunakan teori dari Wibawa (2012:148) yang terdiri dari tiga indikator yakni Transparansi, Partisipasi, dan Efesiensi. Hasil penelitian adalah implementasi pelayanan publik berbasis online di DPMPTSP Kota Gunungsitoli berjalan dengan baik yang dimana adanya pelayanan dengan sistem online membuat pelayanan di DPMPTSP Kota Gunungsitoli semakin efektif dan efesien serta transparan.
Co-Authors Ayler Beniah Ndraha Baene, Eduard Bate'e, Maria Magdalena Bate'e, Pius Berkat Iman Batee, Maria Magdalena Buulolo, Nanny Artatina Bu’ulolo, Nanny Artatina Daeli, Mujur Kurniawati Duha, Tiarni Gea, Jeliswan Berkat Iman Jaya Gea, Katarina Syukur Arniwati Gea, Nov Elhan Gea, Sukur Arman Giawa, Doniusman Giawa, Fani Eldiana Golu, Noni Netralis Gulo, Heniwati Gulo, Nasrani Gulo, Noni Netralis Gulo, Susimawati Halawa, Forman Halawa, Roi Martin Halawa, Roswita Harefa, Agnes Faustine Harefa, Idarni Harefa, Krisno Berkat Harefa, Peringatan Harefa, Ronand Sona Sowa’a Hia, Steven Silverius Hondo, Elgius Hulu, Intan Permata Hati Hulu, Perlindungan F. Hulu, Perlindungan Faebuadodo Hulu, Tri Hartati Sukartini Kakisina, Shopia Molinda Kakisina, Sophia Molinda Laia, Otanius Laoli, Natalia Lase, Berkat Ricky Selamat Lase, Kartini Lawolo, Junius Marulafau, Imadulhaq Maulana, Vyeckrye Meiman Hidayat Waruwu Mendrofa, Martha Surya Dinata Mendrofa, Yupiter Nazara, Sanaria Ndruru, Suharjono Serniati Zebua Tafonao, Anuwarlin Tafonao, Suryanti Telaumbanua, Sri Lestari Telaumbanua, Widya Fransiska Telaumbanua, Yukarni Waruwu, Novi Ratna Suryani Waruwu, Noviza Asni Waruwu, Putri Destari yamolala, yamolala Zai, Kurniawan Zai, Kurniawan Sarototonafo Zebua, Alfandi Zebua, Dedi Irawan Zebua, Fakta Solala Zebua, Hamid Rinaldo Zebua, Idam Eltri Zebua, Putra Bakti Zebua, Seniarti Zega, Aperianto Zega, Rohani Zega, Wan Riang Zega, Yamolala Zendrato, Dafid Tricandra