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All Journal Sang Pencerah: Jurnal Ilmiah Universitas Muhammadiyah Buton Public Policy : Jurnal Aplikasi Kebijakan Publik dan Bisnis Jurnal Islam Nusantara Journal of Innovative and Creativity Journal of Business Application
Hatuwe, Rahma Satya Masna
Unknown Affiliation
Religion Humanities Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Social Sciences Other

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MEMBANGUN KETAHANAN RELEGIUS ANAK MELALUI ACTIVE PARENTAL INVOLVEMENT Buton, La Husni; Susiati, Susiati; Masniati, Andi; Tuasalamony, Kurniati; Hatuwe, Rahma Satya Masna; Tahir, Saidna Zulfiqar Bin; Tenriawali, A. Yusdianti; Marasabessy, Roos Nilawati
JURNAL ISLAM NUSANTARA Vol 4, No 1 (2020)
Publisher : Lembaga Ta'lif wa An-Nasyr (LTN) PBNU

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (316.676 KB) | DOI: 10.33852/jurnalin.v4i1.204

Abstract

The objectives of this study were to 1) determine the behavior of parents in educating children's religiosity; 2) identify children's actions in applying religiosity in society. The location of this research is in Ubung Village, Lilialy District, Buru Regency, because this location is assessed as the role of parents in educating children's religiosity very high and intensively. This research is a qualitative descriptive study. The method in this research is the method of observation with data collection techniques used, namely in-depth interviews, observation, and documentation. The sampling technique used was purposive sampling technique. The results showed 1) parental behavior in educating religiosity in the village of Ubung includes (1) democratic parenting or behavior. In this pattern there are four aspects applied by parents in Ubung Village, namely (a) aspects of affection, (b) aspects of communication, (c) aspects of self-control, (d) aspects of maturity demands; (2) permissive parenting; (3) attachment parenting; (4) authoritarian parenting; (5) helicopter parenting; (6) negligent parenting. 2) As for the children's actions in implementing religiosity in the community in Ubung Village, namely looking happy and happy in their interactions, never learning to control their behavior, having a high sense of care for their surroundings, often less happy, withdrawn, afraid, and less confident When comparing themselves with others, children tend to be afraid of expressing opinions, low self-esteem, and so on.
Implementation of Participatory Community Tourism Development Model Wattimena, Muhamad Amin; Surijadi, Herman; Amin, Muhamad; Musa, Muhammad Nur Denny; Hatuwe, Rahma Satya Masna
Journal of Business Application Vol. 3 No. 1 (2024): Journal of Business Application
Publisher : Program Studi Administrasi Niaga STIA Said Perintah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55098/jba.v3.i1.p32-43

Abstract

The study aims to analyze community-based tourism development at Pantai Kuako, Maluku. It seeks to enhance community engagement, identify local potentials, promote cultural richness, and increase environmental awareness. Additionally, it aims to boost tourist visits, local income, and community participation in tourism development programs. This research employs a qualitative descriptive method to comprehend individuals' experiences in community-based tourism development at Pantai Kuako. Data are gathered from both secondary and primary sources, including government policy documents and Focus Group Discussions (FGDs) involving 20 skilled informants. Data analysis follows Miles and Huberman's (2014) approach, involving data reduction, data presentation, and conclusion drawing. The analysis findings emphasize the significance of Community-Based Tourism (CBT) in fostering sustainable and inclusive tourism development. CBT strengthens the local economy, empowers communities, preserves culture, and promotes environmental responsibility. At Pantai Kuako, tourism development progresses through initial, intermediate, and advanced stages, with tailored strategies for each stage.
Applied Accounting Concepts and Standards in Indonesian Business Realities Pattiasina, Victor; Marihi, La Ode; Watimena, Muhammad Amin; Patiran, Andarias; Hatuwe, Rahma Satya Masna; Ferdinandus, Leonora; Tahalele, Marie C.
Journal of Business Application Vol. 2 No. 2 (2023): Journal of Business Application
Publisher : Program Studi Administrasi Niaga STIA Said Perintah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55098/jba.v2.i2.p112-127

Abstract

Indonesia has adopted IFRS as an accounting standard in making a quality report. IFRS standards that have been set are certainly not free of obstacles, this then becomes a challenge in implementing accounting standards in accordance with IFRS standards. So, to prepare an accounting financial report, practical aspects of accounting in Indonesia with applicable standards are needed in relation to the implementation of the principles of accounting standards in everyday life involving companies, accountants, and practitioners. The method used in this research uses a qualitative descriptive approach using a literature study with data sources derived from secondary data in the form of books, scientific journals, articles and research reports. The results obtained from the discussion are the practical aspects of accounting in Indonesia in the application of accounting concepts and standards in real situations involving companies, accountants, and accounting practitioners that must be considered, namely practical aspects in the application of accounting standards, measurement of assets and liabilities, revenue recognition, tax measurement, complete disclosure, internal audits and examinations, professional ethics, and management decision making
Peran Usaha Mikro Kecil dan Menengah (UMKM) dalam Meningkatkan Kesejahteraan Masyarakat di Desa Namlea Kabupaten Buru Indarwati, Indarwati; Tuasalamony, Kurniati; Sahrullah, Sahrullah; Hatuwe, Rahma Satya Masna
Sang Pencerah: Jurnal Ilmiah Universitas Muhammadiyah Buton Vol. 9 No. 4 (2023): Sang Pencerah: Jurnal Ilmiah Universitas Muhammadiyah Buton
Publisher : Lembaga Jurnal dan Publikasi Universitas Muhammadiyah Buton

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35326/pencerah.v9i4.4316

Abstract

Tujuan penelitian ini adalah (1) mengetahui peran UMKM dalam meningkatkan kesejahteraan masyarakat di Desa Namlea; (2) mengidentifikasi faktor pendukung dan penghambat UMKM dalam upaya meningkatkan kesejahteraan masyarakat di Desa Namlea. Jenis penelitian ini adalah deskriptif kualitatif. Data diperoleh dari data primer dan data sekunder. Sumber data berasal dari pelaku Usaha Mikro Kecil dan Menengah di Desa Namlea. Metode penelitian ini, yakni observasi dengan teknik survei lapangan (field study), wawancara, dan dokumentasi. Tahap analisis data, meliputi pereduksian data, penyajian data, verifikasi data, dan analisis data. Hasil penelitian membuktikan bahwa 1) peran UMKM dalam meningkatkan kesejahteraan masyarakat di Desa Namlea meliputi a) membuka peluang kerja dan lapangan pekerjaan; b) meningkatkan kesejahteraan masyarakat; c) menciptakan pasar baru; d) memberdayakan masyarakat; e) memajukan pembangunan perekonomian lokal; 2) faktor pendukung dan penghambat UMKM dalam upaya meningkatkan kesejahteraan masyarakat di Desa Namlea, yakni a) faktor pendukung terdiri atas adanya dukungan pemerintah dan adanya peminat. Sementara, faktor penghambat meliputi terbatasnya bahan baku, cuaca, karyawan, dan kurangnya keterampilan (skill) yang dimiliki karyawan
Determinant of Fraud Detection on Financial Statement Hatuwe, Rahma Satya Masna; Musa, Muhammad Nur Deni; -, Saling; Marihi, La Ode
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.v3.i1.p16-26

Abstract

This study was a replication of conceptual model of empirical studies aimed to analyze the effect of professional skepticisms, auditor experience, competency, independence and time pressure on the fraud detection of financial statement. The result of this study was expected to be able reducing the gap among the so many empirical studies existing. This study could be categorized as explanatory research. The samples in this study were all the auditors in BPKP Maluku and Papua consisting of 88 auditors. The analysis tool used was multiple linear regression analysis with questionnaire instrument as data collection instrument. The result of this study showed that (1) Professional skepticism and auditors experience hand significant impact on the author ability in detecting fraud on financial statement. (2) Competence and independence of auditors had not significant effect on the auditors ability in detecting fraud. (3) Time pressure affected the auditors ability in detecting fraud but it was not significant.
Comparative Analysis of the Financial Performance of PT Gudang Garam and Sampoerna 2021–2024 Hatuwe, Rahma Satya Masna; Wally, Andity Rahman
Journal of Innovative and Creativity Vol. 5 No. 3 (2025)
Publisher : Fakultas Ilmu Pendidikan Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/joecy.v5i3.5107

Abstract

This study aims to analyze and compare the financial performance of two leading cigarette companies in Indonesia, PT Gudang Garam Tbk (GGRM) and PT Hanjaya Mandala Sampoerna Tbk (HMSP), during the 2021–2024 period. The analysis was conducted using financial ratios, including liquidity, solvency, activity, and profitability ratios, with data sourced from each company's annual financial reports published on the Indonesia Stock Exchange. The research method used was a comparative quantitative approach with total sampling because the study population only included these two companies. Data were processed using the Current Ratio, Quick Ratio, Cash Ratio, Debt to Equity Ratio, Debt to Asset Ratio, Total Asset Turnover, Receivable Turnover, Return on Assets, Return on Equity, and Net Profit Margin. The results indicate that both companies experienced performance pressures during the study period, primarily due to rising excise rates, production cost inflation, changing consumer preferences, and increasingly stringent government regulations. However, HMSP generally demonstrated better financial performance stability than GGRM, particularly in terms of liquidity and profitability. GGRM tends to be more volatile and sensitive to external changes, as evidenced by significant declines in net profit and profitability ratios in certain years.
The Effect Of Rewards And Punishment On Employee Performance At ION Market Namlea Hatuwe, Rahma Satya Masna; Umasugi, Jumiyati
Journal of Innovative and Creativity Vol. 5 No. 3 (2025)
Publisher : Fakultas Ilmu Pendidikan Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/joecy.v5i3.5108

Abstract

ABSTRACT This study aims to determine and analyze the effect of rewards and punishments on employee performance at Ion Market Namlea. The research method used was quantitative. The population in this study was all 24 Ion Market Namlea employees, using a saturated sampling technique. Data collection was conducted through a Likert-scale questionnaire. Data analysis used multiple linear regression with the assistance of SPSS version 22 software. The results showed that rewards have a positive and significant effect on employee performance. This means that the better the reward, the higher the employee performance. Punishment also has a positive and significant effect on employee performance, indicating that the application of firm and fair sanctions can improve discipline and work productivity. Simultaneously, rewards and punishment have a significant effect on employee performance at Ion Market Namlea, contributing 70.6%, with the remainder influenced by other factors outside this study.
Co-Authors -, Saling Andi Masniati Buton, La Husni Ferdinandus, Leonora Indarwati Indarwati Marasabessy, Roos Nilawati Marihi, La Ode Muhamad Amin Musa, Muhammad Nur Deni Musa, Muhammad Nur Denny Patiran, Andarias Sahrullah, Sahrullah Saidna Zulfiqar Bin-Tahir, Saidna Zulfiqar Surijadi, Herman Susiati, Susiati Tahalele, Marie C. Tenriawali, A. Yusdianti Tuasalamony, Kurniati Umasugi, Jumiyati Victor Pattiasina Wally, Andity Rahman Watimena, Muhammad Amin Wattimena, Muhamad Amin