Article Per Year (5 Year)
p-Index From 2020 - 2025
2.286
P-Index
This Author published in this journals
All Journal Jurnal Ekonomika JAM : Jurnal Aplikasi Manajemen Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Jurnal Ekonomi dan Bisnis Bantenese Jurnal Pengabdian Masyarakat BERDAYA: Jurnal Pendidikan dan Pengabdian Kepada Masyarakat GANESHA: Jurnal Pengabdian Masyarakat Jurnal Pengabdian Masyarakat (ABDIRA) Bima Journal : Business, Management and Accounting Journal Jurnal Pengabdian Masyarakat Manage
Nainggolan, Yohanna Thresia
Unknown Affiliation
Aerospace Engineering Agriculture, Biological Sciences & Forestry Arts Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Languange, Linguistic, Communication & Media Nursing Public Health Social Sciences Other

Published : 15 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 15 Documents
Search

 1   2 
ANALISIS KINERJA INDUSTRI MANUFAKTUR PROVINSI KALIMANTAN UTARA Devi, Charitin; Nainggolan, Yohanna Thresia; Pratiwi, Sulistya Rini; Rahmawati, Meylin
JURNAL EKONOMIKA Volume 13, Nomor 02, Juni 2022
Publisher : Universitas Borneo Tarakan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35334/jek.v14i01.2571

Abstract

Penelitian ini bertujuan untuk mengetahui kinerja sektor industri manufaktur provinsi Kalimantan Utara menggunakan metode DEA (Data Envelopment Analysis). Data yang digunakan dalam penelitian adalah data statistik industri Kalimantan Utara yang meliputi nilai input dan output industri manufaktur tahun 2017 dan 2018 yang dihitung oleh Badan Pusat Statistik. Pengolahan data dilakukan dengan software EMS (Efficiency Measurement System). Hasil pengolahan data menunjukkan bahwa tahun 2017 DMU 2 (industri kayu) sudah efisien dengan nilai efisiensi 100%, sedangkan DMU 1 (industri makanan), DMU 3 (industri percetakan dan reproduksi media rekaman) dan DMU 4 (industri barang galian bukan logam) inefisien dengan nilai efisiensi masing-masing sebesar 55,48%, 44,00% dan 62,00%. Untuk tahun 2018 DMU 1 (industri makanan), DMU 2 (industri kayu), dan DMU 3 (industri percetakan dan reproduksi media rekaman) inefisien dengan nilai efisiensi sebesar 27,40%, 29,25% dan 42,26%. DMU 4 kode 23 (industri barang galian bukan logam) sudah efisien dengan nilai 100%.
Literasi Pelaporan Keuangan Organisasi Nirlaba Berdasarkan PSAK No. 45 Di Kota Tarakan Nainggolan, Yohanna Thresia; Putri, Ferica Christinawati; Pratiwi, Sulitya Rini; Rahmawati, Meylin; Kartini, Kartini; Irna, Rizky Agusriyanti
JURNAL EKONOMIKA Volume 15, Nomor 02, Juni 2024
Publisher : Universitas Borneo Tarakan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35334/jek.v15i02.5328

Abstract

Tujuan dari penelitian ini adalah untuk mengetahui secara lebih mendalam mengenai tingkat literasi pelaporan keuangan organisasi nirlaba berdasarkan PSAK No. 45 di Kota Tarakan, sehingga pendidikan mengenai literasi pelaporan keuangan organisasi nirlaba berdasarkan PSAK No. 45 dapat ditingkatkan baik oleh masyarakat pelaku di organisasi nirlaba maupun oleh universitas. Selain itu, dari penelitian ini diharapkan akan meningkatkan motivasi dari masyarakat untuk dapat mengambil keputusan yang efektif dalam keuangan. Target yang ingin dicapai berupa artikel ilmiah yang dipublikasikan baik dalam bentuk cetak maupun elektronik yang dapat diakses dengan mudah oleh mahasiswa dan masyarakat serta Serta prosiding pada seminar ilmiah baik yang berskala lokal, regional, maupun nasional. Metode penelitian yang digunakan adalah analisis deskriptif kuantitatif. Populasi dalam penelitian adalah seluruh gereja yang ada di Kota Tarakan yaitu sebanyak 74 Gereja. Pengambilan sampel dalam penelitian ini dengan teknik probability sampling dengan menggunakan cluster random sampling. Pengumpulan data dilakukan dengan kuesioner.
Persistensi Laba Sektor Industri Barang Konsumsi Nainggolan, Yohanna Thresia
JURNAL EKONOMIKA Volume 13, Nomor 02, Juni 2022
Publisher : Universitas Borneo Tarakan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35334/jek.v14i01.3555

Abstract

Penelitian ini bertujuan untuk meneliti dan menganalisis pengaruh arus kas terhadap persistensi laba. Populasi yang digunakan penelitian ini adalah perusahaan manufaktur sector industry barang konsumsi yang terdaftar di Bursa Efek Indonesia. Penelitian ini menggunakan metode purposive sampling sebagai metode pemilihan sampel. Jumlah populasi dalam penelitian ini sebanyak 52 perusahaan dan sampel sebanyak 13 perusahaan pada tahun 2018 sampai 2021. Variabel independen dalam penelitian ini adalah arus kas sedangkan variabel dependennya adalah persistensi laba. Jenis data yang digunakan adalah data sekunder. Analisis data menggunakan uji asumsi klasik dan uji hipotesis menggunakan analisis regresi. Hasil penelitian ini membuktikan bahwa variabel arus kas berpengaruh signifkan terhadap persistensi laba pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia (BEI).
Determinan Nilai Perusahaan Industri Manufaktur Di Indonesia Putri, Ferica Christinawati; Nainggolan, Yohanna Thresia
Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Vol. 13 No. 2 (2024): JUNI
Publisher : Politeknik Negeri Ambon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31959/jm.v13i2.2252

Abstract

Thel objelctilvel of thils study ils to ildelntilfy and elxamilnel thel varilablels that ilmpact thel valuatilon of companilels opelratilng iln thel food and belvelragel ilndustry and lilsteld on thel Ilndonelsila Stock Elxchangel. Thel varilablels elxamilneld iln thils study arel thel silzel of thel company, thel lelvelragel (melasureld by thel delbt to elquilty ratilo), and thel ratel of corporatel growth. Thils study elmploys a causal-associlatilvel relselarch approach by utillilsilng selcondary data. Thel samplel for thils study consilsts of 16 food and belvelragel filrms that welrel lilsteld on thel Ilndonelsila Stock Elxchangel beltweleln 2017 and 2021. Thel samplilng approach elmployeld was purposilvel-samplilng, elncompassilng a total of 80 obselrvatilons. Thel data undelrwelnt procelssilng through thel utillilsatilon of thel multilplel lilnelar relgrelssilon statilstilcal telst melthod utillilsilng Statilstilcal Packagel for thel Socilal Scilelncels (SPSS) softwarel. Thel filndilngs of thils study delmonstratel that thel factors of filrm silzel, lelvelragel (delbt to elquilty ratilo), and filrm growth collelctilvelly ilmpact filrm valuel. Partilally, company silzel, lelvelragel (delbt to elquilty ratilo), and company growth ilnfluelncel company valuel. Selvelral basilc thilngs dilffelrelntilatel thils relselarch from prelvilous relselarch, ilncludilng thel varilablels useld, thel relselarch populatilon, and thel yelar of thel relselarch. Ilt ils hopeld that thils relselarch can bel useld as consildelratilon iln makilng delcilsilons about ilnvelstilng iln thel Ilndonelsilan Stock Elxchangel. Futurel relselarch nelelds to consildelr a broadelr samplel.
Sustainability Report and Company Performance: The Geopolitical Impact in Indonesia Rahayu, Sri; Ekawanti, Wahyumi; Utomo, Mohamad Nur; Nainggolan, Yohanna Thresia; Jalolov, Otabek
Jurnal Aplikasi Manajemen Vol. 22 No. 4 (2024)
Publisher : Universitas Brawijaya, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/ub.jam.2024.022.04.08

Abstract

Recent global crises, such as the 2022 Russia-Ukraine conflict and heightened global temperatures, have emphasized the need for robust sustainability practices amid volatile geopolitical environments. This research aims to analyze the impact of geopolitical risks on companies that publish sustainability reports in relation to company performance as measured by firm value. The research sample includes 19 food and beverage companies, observed over five years (2018–2022). Data analysis is conducted using Partial Least Squares-Structural Equation Modeling (PLS-SEM) with WarpPLS version 8.0, a robust tool for assessing complex relationships in small to medium-sized samples. The findings reveal that sustainability report disclosure positively influences firm value. However, this positive effect is significantly reduced in the presence of geopolitical risks, highlighting the vulnerability of firm performance to external political factors, even when sustainable practices are prioritized. The role of geopolitics as a moderating variable in the relationship between sustainability reports and company value is complex and crucial in the current global business context, unlike previous research that used geopolitics as an independent variable. This result underscores the importance of proactive risk management strategies to mitigate the impact of geopolitical tensions on sustainability efforts. By highlighting the moderating role of geopolitics, this study contributes to a deeper understanding of how external risks can influence the effectiveness of sustainability efforts on firm value in emerging markets.
Assessments of physical, social, and economic vulnerability in Tarakan due to climate change Pratiwi, Sulistya Rini; Nainggolan, Yohanna Thresia; Utomo, Mohamad Nur
Jurnal Ekonomi dan Bisnis Vol. 27 No. 1 (2024)
Publisher : Fakultas Ekonomika dan Bisnis Universitas Kristen Satya Wacana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24914/jeb.v27i1.9008

Abstract

Climate change is one of the phenomena that affects the condition of coastal communities in their physical, social, and economic aspects. Communities in a coastal area are considered vulnerable because they live in a disaster-prone area. This study aims to examine the classification of physical, social, and economic vulnerability as well as the capacity of coastal communities due to climate change in Tarakan City and to measure the relationship between physical, social, and economic vulnerability and community capacity from disasters due to climate change in Tarakan City. The data used are qualitative and quantitative, with a descriptive approach using the Likert scale method, the Guttman scale, the rating scale, and the Spearman rank correlation test. The results demonstrate that the level of physical vulnerability of the coastal community in Tarakan City was high at 80%, and the socioeconomic vulnerability of the coastal community in Tarakan City was medium at 52% and 52%, respectively. Meanwhile, the level of community capacity is high at 69%. The level of relationship between physical, social, and economic vulnerability and community capacity is very weak.
How Can We Mitigate Coastal Hazards? Tarakan Island Case Study Pratiwi, Sulistya Rini; Gravitiani, Evi; Nainggolan, Yohanna Thresia; Rahmawati, Meylin
BIMA Journal (Business, Management, & Accounting Journal) Vol 4, No 2 (2023)
Publisher : Perkumpulan Dosen Muda (PDM) Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37638/bima.4.2.153-158

Abstract

Intensity of coastal hazards driven by changes in climate and land use have been increasing in many parts of Indonesia, including Tarakan City, where 36% of the population lives near the coast. The purpose of this study is to determine the value of the WTP and identify the factors that affect the WTP of coastal communities in an effort to overcome the impact of beach abrasion in Tarakan City. The analytical methods used in calculating people's willingness to pay in an effort to overcome the impact of beach abrasion are the Willingness to Pay (WTP) method and multiple linear regression. The results of this study are known to mean that the public's willingness to pay is IDR 61,075. Based on the results of multiple regression analysis, the income variable has a significant effect on the WTP of coastal communities, namely income, age, and education variables, while the number of family members has no significant effect. Also, the coefficient of determination (R2) is 0.2718, or 27.18%, where this value indicates that the variables of income, age, education, and number of family members are able to explain the WTP of coastal communities of 27.18%. While the remaining 72.82% is explained by other variables not included in the regression model. Our findings highlight the value of the community’s willingness to repair coastal hazards through the several scenarios offered. The results indicate an overview of local participation in preserving coastal areas.
Pendampingan Penyusunan Laporan Keuangan Menggunakan Program Akuaja.id Berbasis Excel pada Toko Celine Perabot Nainggolan, Yohanna Thresia; Winata, Michelle; Zahra, Nourma Revania; Chandra, Lovita Cicielia; Royan, Muhammad
Jurnal Pengabdian Masyarakat (ABDIRA) Vol 5, No 3 (2025): Abdira, Juli
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/abdira.v5i3.674

Abstract

Most MSMEs (Micro, Small, and Medium Enterprises) have not yet understood the financial reporting recording system, one of which is Toko Celine Perabot, which does not record or prepare financial statements. As a result, this MSME faces difficulties in monitoring its financial condition, leading to challenges for the business owner in making decisions. To address this issue, this community service activity was carried out to provide assistance in recording and preparing financial reports using the Akuaja.id program based on Microsoft Excel. The method applied in this activity was direct, offline mentoring. The results obtained from this community service show that the mentoring successfully improved the business owner's understanding of the importance of financial management for MSME actors, as well as the practice of preparing financial reports using the Akuaja.id program based on Microsoft Excel. By using this program, it is expected that the process of recording and preparing financial reports becomes more practical and useful in supporting better business decision-making.
Pendampingan Penghitungan Harga Pokok Produksi dan Harga Jual pada UMKM Burger Salsabila Nainggolan, Yohanna Thresia; Putri, Anindha Zalwana; Lisdawati, Lisdawati; Lailiah, Nurzhahratul; Ananda, Olyvia; Putri, Ferica Christinawati
Jurnal Pengabdian Masyarakat (ABDIRA) Vol 5, No 3 (2025): Abdira, Juli
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/abdira.v5i3.685

Abstract

MSMEs play a significant role in Indonesia's economy development, however, many small business owners still struggle with managing their finances, especially in calculating the Cost of Goods Manufactured (COGM) correctly. This community service activity aimed to help the owner of Burger Salsabila, an MSME located in Tarakan City, in calculating COGM. The method used is participatory, involving the business owner in every stage of the activity, from preparation to evaluation. The outcome of the program indicated that previously, the business owner set the selling price of products solely based on market prices without thoroughly calculating the costs incurred during the production process. After receiving training and mentoring, the business owner was able to calculate COGM more comprehensively and accurately. Accurate COGM calculations have provided a better understanding of production cost structures and helped in setting appropriate selling prices to achieve the expected profit.
Menabung dan Berbagi: Menanamkan Nilai-Nilai Positif dan Mencegah Penyalahgunaan Narkoba pada Anak-Anak TPA Al-Ma’ruf Nainggolan, Yohanna Thresia; Sari, Mayang; Zulfaini, Umi Devina; Krisna, Krisna; Mailin, Mailin; Mildawati, Asrianti
BERDAYA: Jurnal Pendidikan dan Pengabdian Kepada Masyarakat Vol 7 No 2 (2025)
Publisher : LPMP Imperium

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36407/berdaya.v7i2.1662

Abstract

Selumit Pantai Sub-district in Tarakan City, North Kalimantan, is known as a “Drug Village” due to the widespread circulation and trade of narcotics. This community service initiative aimed to instill positive values and improve financial literacy among children at TPA Al-Ma’ruf as a preventive measure against drug abuse. A practical approach fostered emotional engagement between participants and educators, making learning more accessible and enjoyable. The activity was conducted face-to-face on April 29, 2025, at Al-Ma’ruf Mosque and involved 41 children aged 5–14. Evaluation results indicated an improved understanding of basic money management, along with high enthusiasm and active participation. The provision of savings rewards was a positive stimulus to cultivate saving and sharing habits. This program demonstrates that affective-based education combined with financial literacy can effectively shape positive behavior and prevent early exposure to drugs.
Co-Authors Ananda, Olyvia Ananta , Nadila Hasbi Andriani, Theresia Asran , Muhammad Aungraheni, Rilin Sisilia Anugra Heni Bangan, Chelsie Sheena Jenova Jire Chandra, Lovita Cicielia Desy Ananda Pebryana Devi, Charitin Diana Nurul Khalisfah Dida Lede, Angelica Alfeani Ersah Atthbarry Rahmadinata Evi Gravitiani, Evi Fauziah Fauziah Fifi Damayanti Gunanda, Muhammad Erfanni Jalolov, Otabek Kartini Krisna, Krisna Lailiah, Nurzhahratul Lisdawati Lisdawati Mailin, Mailin Mayang Sari Maylenny, Maylenny Melda Sarifah Mildawati, Asrianti Nilam Khusnul Khalifah Nur'aini, Nur'aini Nur'aini, Shelyna Pratiwi, sulistya rini Pratiwi, Sulitya Rini Putri, Anindha Zalwana Putri, Ferica Christinawati Rahmawati, Meylin Rara Salsabila Rizky Agusriyanti Irna Rosdiansyah Royan, Muhammad Salfarida, Emy Siti Nur Aisyah SRI RAHAYU Sujarwandi, Muhammad Rizki Suriani Suriani Suriansyah, Suriansyah Tukan, Anastasia Rosalinda Nue Utomo, Mohamad Nur Wahyumi Ekawanti Widya Andhining Tyas Winata, Michelle Windi Radaniyah Zahra, Nourma Revania Zulfaini, Umi Devina