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All Journal Jurnal Ilmiah Wahana Pendidikan International Journal of Multidisciplinary Research and Literature (IJOMRAL) Jurnal Ekonomi, Manajemen, Bisnis dan Akuntansi (JEMBA) Jurnal Manajemen Socius: Social Sciences Research Journal Jurnal Pendidikan dan ekonomi (JUPEK) ABDI DALEM: Jurnal Pengabdian Kepada Masyarakat
Lukman Wangko
Universitas Pasifik Morotai
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Chemical Engineering, Chemistry & Bioengineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Physics Social Sciences Other

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Analisis Implementasi dan Kontribusi Pajak Hotel dan Pajak Restoran Terhadap Penerimaan Pendapatan Asli Daerah di Kabupaten Pulau Morotai Lukman Wangko
Jurnal Ilmiah Wahana Pendidikan Vol 6 No 1 (2020): JURNAL ILMIAH WAHANA PENDIDIKAN
Publisher : Peneliti.net

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (290.119 KB) | DOI: 10.5281/zenodo.3696342

Abstract

Based on data from the Ministry of Finance in 2011 in several regions with the lowest PAD in all of Indonesia in Morotai Island Regency. Therefore it is important to increase local taxes. The research objective is to find out more about hotel and restaurant tax approvals and taxes on PAD in Morotai Island Regency and what supports tax management and solutions. This research is a descriptive study using quantitative and qualitative research. The data used are secondary data consisting of PAD from 2011-2014 and primary data in the form of direct interviews. Based on the results of the analysis showing the average criteria are quite good and for the analysis of the average assessment criteria are very effective. Solutions that become challenges and solutions in collection become internal and external solutions as well as internal solutions and external solutions.
FAKTOR-FAKTOR YANG MEMPENGARUHI PENDAPATAN ASLI DAERAH (PAD) KABUPATEN PULAU MOROTAI Nurhikmah Sibua; Lukman Wangko; Arkal Lotar
JEMBA: JURNAL EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI Vol. 2 No. 4: Juli 2023
Publisher : Bajang Institute

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Abstract

The purpose of this study was to determine the factors that influence the regional original income of Morotai Island Regency. The type of research used is descriptive qualitative analysis. Collecting qualitative descriptive analysis data by means of observation, interviews, and documentation. The results of this study are the performance of regional financial management describing the performance of the Morotai Island Regency government at the level of decentralization, the degree of contribution of regional original revenue to total regional revenue, regional financial capacity is still very low, and the factors that influence Regional Original Revenue in Regional Financial and Asset Management Revenue Agency Morotai Island Regency; The factor of the minimal contribution of restaurants and hotels in optimizing the sources of regional original revenue, the factor of the ineffectiveness of related agencies or agencies in optimizing the sources of regional original revenue; and the population factor for the regional original income of Morotai Island Regency.
Pengaruh Motivasi dan Metode Pembelajaran Terhadap Prestasi Belajar Mahasiswa Akuntansi Semester IV Tahun Ajaran 2024-2025 Wangko, Lukman
Socius: Jurnal Penelitian Ilmu-Ilmu Sosial Vol 2, No 12 (2025): July 2025
Publisher : Penerbit Yayasan Daarul Huda Kruengmane

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.15716421

Abstract

Student success in learning is influenced by several factors, one of which is the method used by lecturers in teaching. In reality, conventional methods are still used in learning, so students are less active in learning and their learning achievement is less than satisfactory. Students can achieve maximum learning achievement if a lecturer is right in applying the teaching method. For this reason, an innovative learning method is needed that is able to increase student activity and learning achievement, namely the peer tutor method in small groups. From this, the problem arises, namely how effective is the application of the peer tutor method in small groups to improve accounting learning achievement. The population in this study were all fourth semester students of the Accounting Study Program, Faculty of Economics, Pacific University, academic year 2003/2024, totaling 52 students divided into 2 classes. The sample was determined using a simple random sampling technique, namely classes A and B totaling 52 students. The data collection techniques used were documentation techniques and experimental techniques. While the data collection tool used a test. In this study, there were 2 data analyzes, namely initial data analysis to match the experimental group and the control group using the normality test, the two variance equality test and the two mean equality test, and the final stage analysis to test the hypothesis with the t-test formula (Independent Sample). The results of the study obtained t count = 2.186, while t table = 1.99 with a = 5% and df = 39 + 39 = 78. So t count t table so that the hypothesis is accepted. The results of the t-test analysis show that the average learning achievement value obtained by the experimental group is better than the average learning achievement value obtained by the control group. Thus, it can be concluded that the application of peer tutoring as a learning method for accounting, the main topic of special journals for trading companies, is more effective than conventional methods.
ANALISIS PERBANDINGAN KEPUASAN NASABAH PADA SISTEM ANTRIAN TELLER BANK, MENGGUNAKAN NOMOR DAN TANPA NOMOR STUDI PADA BANK BNI CABANG MOROTAI Wangko, Lukman
Jurnal Pendidikan dan Ekonomi (JUPEK) Vol 4 No 2 (2023): Jurnal Pendidikan dan Ekonomi (JUPEK)
Publisher : Program Studi Pendidikan Ekonomi Institut Sain dan Kependidikan (ISDIK) Kie Raha Maluku Utara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.15714396

Abstract

This study is intended to compare the two queuing systems, in order to obtain information regarding the highest level of customer satisfaction. The research method used is a comparative descriptive survey research method, which aims to compare and provide an overview of existing facts. The queuing system variables studied are arrivals, queues, and services. Data from 100 questionnaires distributed randomly (simple random sampling) to customers of Bank BNI Morotai Branch became the primary data source. Based on the analysis of the level of customer expectations compared to the actual performance of the queuing system, it can be concluded that there is an increase in customer satisfaction after the replacement of the queuing system, which was initially a queuing system without numbers to a queuing system using numbers. indicates that there is a significant difference between the average level of performance of the queuing system using numbers and the queuing system without numbers. By using comparative analysis, it is known that customers have a higher level of satisfaction in the queuing system using numbers.
Pengaruh Persepsi Kegunaan, Persepsi Kemudahan, dan Persepsi Resiko terhadap Minat Masyarakat Pengguna BRILink di Kabupaten Pulau Morotai Nurhikmah Sibua; Wangko, Lukman; Azkiaturrahma, Azkiaturrahma
MAMEN: Jurnal Manajemen Vol. 4 No. 2 (2025): April 2025
Publisher : Yayasan Literasi Sains Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55123/mamen.v4i2.5364

Abstract

The purpose of this study was to analyze the perception of usefulness, convenience and risk on the interest of BRILink users in Morotai Island Regency. It is hoped that this study can provide insight and in-depth input for BRILink agents to improve consumer perceptions of the quality of service to BRILink users. The population in this study was the community on Morotai Island. They use BRILink as an alternative transaction with a sampling technique using incidental sampling technique. Sampling was carried out on 50 respondents of BRILlink users in South Morotai Regency. The research instrument was developed using a Likert scale and tested through validity and reliability tests. Data analysis was carried out using multiple linear regression in the SPSS 25 program preceded by testing the classical assumptions in the form of normality, heteroscedasticity, multicollinearity and hypothesis testing using the F test and t test. The results of the analysis show that partially the utility and risk variables have a significant effect on the dependent variable. However, in terms of perception, the convenience variable does not show a significant partial effect on the dependent variable. At the same time, perceived benefits, perceived convenience and risk have a significant partial effect on the dependent variable.
Strategi Dinas Pendapatan Daerah Dalam Meningkatkan Retribusi Pajak Perhotelan Di Kota Ternate Wangko, Lukman; Yuliana, Yuliana
Jurnal Ilmiah Wahana Pendidikan Vol 10 No 20 (2024): Jurnal Ilmiah Wahana Pendidikan
Publisher : Peneliti.net

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Abstract

Strategy of the Regional Revenue Service in Increasing Hotel Tax Levy in Ternate CityIt should be noted that the existence of taxes causes two situations to change. First, the reduced ability of individuals to control resources for the benefit of controlling goods and services. Second, the increase in the state's financial capacity in providing public goods and services that are the needs of the community. So the main problem in this study is How is the Strategy of the Regional Revenue Service in Increasing Hotel Tax Levy in Ternate City. And this study aims to understand how the Strategy of the Regional Revenue Service in Increasing Hotel Tax Levy in Ternate City. This type of research is Descriptive Qualitative, in order to obtain a clear picture of the Strategy of the Regional Revenue Service in Increasing Hotel Tax Retribution in Ternate City. While the data collection techniques used are interview techniques, observation and documentation techniques. In the data sources obtained in this study, the author collected through several informants, namely the Head of the Regional Revenue Service, one Head of Revenue Division, one Head of Collection Section, and three hotel entrepreneurs. So, the total number of informants is six people. Furthermore, the literature review discusses the concept of strategy, the concept of regional income, the concept of regional retribution, the concept of hotel tax. This study shows that the strategy implemented by the agency is to use three methods, namely Extervication, which is a method related to the expansion of the agency's work area. Intensification, which is related to improvements in the field of collection, then Destervication, which is related to the search for new objects. Then the obstacles faced in the field are internal obstacles, namely obstacles caused by the agency itself. While external obstacles are obstacles caused by outsiders. Hotel tax payments are made at the Regional Treasury or other places designated by the Regional Head according to the specified time. If tax payments are made at other designated places, the results of tax receipts must be deposited into the Regional Treasury no later than 1 x 24 hours or within a time specified by the Regional Head. Tax payments as referred to above are made using Proof of Payment (TBP”). Some research results in the field, that the Ternate City Government in order to increase hotel tax levies in order to increase the regional income budget, which leads to the welfare of the people in Ternate City. However, the reality in the field shows that the government only thinks about how hotel entrepreneurs can deposit taxes into the regional treasury but the government does not think about how to promote its region in order to attract tourists.
Pengaruh Budaya Perusahaan Terhadap Efektivitas Organisasi Pada PT. Morotai Marine Curture (MMC) Di Kabupaten Pulau Morotai Wangko, Lukman; Sibua, Nurhikmah; Natan, Nurdin
Jurnal Ilmiah Wahana Pendidikan Vol 11 No 7.D (2025): Jurnal Ilmiah Wahana Pendidikan 
Publisher : Peneliti.net

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Abstract

Tujuan dari penelitian ini adalah untuk mengetahui bagaimana penerapan budaya perusahaan, bagaimana efektivitas organisasi, dan sejauh mana pengaruh budaya perusahaan terhadap efektivitas organisasi. Penelitian ini dilaksanakan di PT. Morotai Marine Curture (MMC) Di Kabupaten Pulau Morotais. Metode penelitian yang digunakan adalah metode deskriptif analitis dan verifikatif. Sampel yang diambil yaitu dari populasi sebanyak 63 orang. Teknik pengolahan data dan analisis yang digunakan menggunakan korelasi Rank Spearman serta uji statistik t untuk menguji hipotesis dengan tingkat keyakinan 90%. Adapun koefisien determinasi digunakan untuk mengetahui besarnya pengaruh budaya perusahaan yang diterapkan terhadap efektivitas organisasi. Dari penelitian tersebut diperoleh hasil bahwa Budaya perusahaan memiliki hubungan yang cukup berarti terhadap efektivitas organisasi menurut tafsiran korelasi Jalaludin Rakhmat. Ini dilihat dari Koefisien Korelasi Rank Spearman sebesar 0,70%, sedangkan kontribusi budaya perusahaan terhadap Efektivitas organisasi adalah sebesar 49%. Kesimpulan penelitian ini adalah terdapat pengaruh budaya perusahaan terhadap efektivitas organisasi
AKSELERASI PENGEMBANGAN USAHA MIKRO KECIL DAN MENENGAH (UMKM) DESA SANGOWO Umar, Ardin; Sibua, Nurhikmah; Yuliana, Yuliana; Natan, Nurdin; Hasan, Jamiludin; Wangko, Lukman; Reza Kusman, Muhammad; Papuangan, Miswar
ABDI DALEM: Jurnal Pengabdian Kepada Masyarakat Vol. 1 No. 2 (2024): Oktober
Publisher : PT. ANAN PUBLISHER CENDEKIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70585/abdidalem.v1i2.36

Abstract

Abstrak Kegiatan pengabdian ini bertujuan untuk mengembangkan kemampuan pelaku UMKM di Desa Sangowo dalam strategi pemasaran digital dan diversifikasi produk. Berdasarkan observasi awal, pelaku UMKM menghadapi tantangan dalam memperluas jangkauan pemasaran dan inovasi produk. Kegiatan ini dilakukan pada 30 September 2024 di Balai Desa Sangowo dan diikuti oleh lebih dari 20 pelaku UMKM yang bergerak dalam bidang kerajinan dan jajanan tradisional. Pendekatan yang digunakan meliputi sosialisasi dan pendampingan yang berfokus pada penerapan pemasaran digital dan branding. Hasil kegiatan menunjukkan peningkatan pemahaman peserta terhadap pemasaran digital, diversifikasi produk, serta penerapan branding yang efektif. Kegiatan ini diharapkan dapat memberikan dampak berkelanjutan dalam mempercepat pengembangan UMKM di Desa Sangowo.
THE INFLUENCE OF PRODUCT QUALITY AND PRICE ON CONSUMER PURCHASING DECISIONS FOR AIR DODOLA PRODUCTS IN MOROTAI ISLAND REGENCY Natan, Nurdin; T. Asu, Iin Nirwanasari; Wangko, Lukman; Sibua, Nurhikmah; Yuliana, Yuliana
International Journal of Multidisciplinary Research and Literature Vol. 5 No. 1 (2026): INTERNATIONAL JOURNAL OF MULTIDISCIPLINARY RESEARCH AND LITERATURE
Publisher : Yayasan Education and Social Center

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53067/ijomral.v5i1.415

Abstract

This study aims to analyse the influence of product quality and price on consumer purchasing decisions regarding Air Dodola in Morotai Island Regency. The study used a quantitative approach by distributing questionnaires to 50 respondents who had purchased and consumed Dodola Water products. The data obtained were analysed using multiple linear regression through SPSS software version 29. The results showed that product quality partially had a positive and significant effect on purchasing decisions, with a t-value of 5.983 and a significance of 0.000. It indicates that consumers tend to make more purchases if they assess the product quality as good, including taste, packaging, cleanliness, and product safety. Furthermore, price also has a positive and significant effect on purchasing decisions, with a t-value of 8.345 and a significance of 0.000, indicating that consumers' perceptions of affordable prices commensurate with the product's benefits increase their tendency to buy. Simultaneously, product quality and price have a significant effect on purchasing decisions with an F-value of 35.327 and a significance level of 0.001. These findings confirm that the combination of high product quality and appropriate pricing is a major driver of consumer interest in purchasing Air Dodola in Morotai Island Regency, with strategic implications for product marketing management.
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI PENDAPATAN UMKM DI KECAMATAN MOROTAI SELATAN Lukman Wangko; Nurdin Natan
Jurnal Ilmiah Wahana Pendidikan Vol 12 No 6.D (2026): Jurnal Ilmiah Wahana Pendidikan
Publisher : Peneliti.net

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Abstract

This study aims to determine the effect of: (1). Does the capital factor affect the income of MSMEs in South Morotai District, (2). Does the labor factor affect the income of MSMEs in South Morotai District, (3). Does the education factor affect the income of MSMEs in South Morotai District, (4). Does the working hour factor affect the income of MSMEs in South Morotai District. This study used a questionnaire to obtain data. The population of this study were 50 MSME actors. The research method used is quantitative method using SPSS V31 to process the data obtained. The results show (1) capital has a positive and significant effect on business income, with a sig. 0,002< 0,05. . This means that the existence of MSME capital will increase MSME income in South Morotai District. (2) labor also has a positive and significant effect on income with a sig. 0,047<0,05. Based on the results of hypothesis testing, it is concluded that if the presence of labor by an MSME will not affect business income in South Morotai District. (3) if education has a positive but insignificant effect on income with sig. 0,001>0,05. So it is concluded that with education in an MSME, it can increase the business income of an MSME in South Morotai District. (4) if working hours have a positive and significant effect on income with a sig value. 0,003<0,05. So it is concluded that by scheduling working hours in an MSME, it can increase the business income of an MSME in South Morotai District. And finally (5) if business capital, labor, education, and working hours are simultaneously positively and significantly influenced with a sig. 0.001 <0.05 on business income in South Morotai District. Therefore, it is concluded that MSME business income in South Morotai District is influenced by business capital, labor, education, and working hours. This will have an impact on the local economy.
Co-Authors Arkal Lotar Azkiaturrahma, Azkiaturrahma Hasan, Jamiludin Miswar Papuangan Nurdin Natan Nurdin Natan, Nurdin Nurhikmah Sibua Nurhikmah Sibua Reza Kusman, Muhammad Sibua, Nurhikmah T. Asu, Iin Nirwanasari Umar, Ardin Yuliana Yuliana