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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
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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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Journal : Journal of Business Application

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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
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