Article Per Year (5 Year)
p-Index From 2021 - 2026
8.008
P-Index
This Author published in this journals
All Journal Jurnal Ilmu Manajemen Jurnal Ekonomika Media Ekonomi dan Manajemen JAM : Jurnal Aplikasi Manajemen Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Jurnal Ekonomi dan Bisnis Akuntabel : Jurnal Ekonomi dan Keuangan Forum Ekonomi : Jurnal Ekonomi, Manajemen dan Akuntansi JRB-Jurnal Riset Bisnis Jurnal Manajemen Bantenese Jurnal Pengabdian Masyarakat Ilomata International Journal of Tax and Accounting Jurnal ABDINUS : Jurnal Pengabdian Nusantara Jurnal Abdi Insani Budimas : Jurnal Pengabdian Masyarakat Jurnal Pengabdian Masyarakat Khatulistiwa Jurnal Pengabdian kepada Masyarakat Nusantara ARSY : Jurnal Aplikasi Riset kepada Masyarakat Agrimansion: Agribusiness Management & Extension GANESHA: Jurnal Pengabdian Masyarakat Jurnal Pengabdian Masyarakat (ABDIRA) Akasia: Artikel Ilmiah Sistem Informasi Akuntansi Bima Journal : Business, Management and Accounting Journal AJAD : Jurnal Pengabdian kepada Masyarakat Al-MIKRAJ: Jurnal studi Islam dan Humaniora Jurnal Ilmu Manajemen Jurnal Pengabdian Masyarakat Bestari (JPMB) Ekonomi dan Bisnis: Berkala Publikasi Gagasan Konseptual, Hasil Penelitian, Kajian, dan Terapan Teori Jurnal Ilmiah Pengabdian dan Inovasi Journal of Economics, Entrepreneurship, Management Business and Accounting Abdi Wina : Jurnal Pengabdian Kepada Masyarakat Universitas Kristen Wira Wacana Sumba AMMA : Jurnal Pengabdian Masyarakat Journal of Applied Economics in Developing Countries INOVASI: Jurnal Ekonomi, Keuangan, dan Manajemen Jurnal Pengabdian Masyarakat Manage Jurnal Ekonomi Kuantitatif Terapan Journal of Economic Education and Entrepreneurship Studies
Nainggolan, Yohanna Thresia
Faculty Of Economic And Business, Universitas Borneo Tarakan
Religion Aerospace Engineering Agriculture, Biological Sciences & Forestry Arts Humanities Chemistry Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Materials Science & Nanotechnology Mathematics Medicine & Pharmacology Nursing Public Health Social Sciences Veterinary Other

Published : 54 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 54 Documents
Search

 2   3   4   5   6 
Legalitas dan Pendampingan Administrasi untuk Penguatan Sanggar Tari Rasat Eco Tarakan Devi, Charitin; Ariani, Ariani; Margiyono, Margiyono; Kartini, Kartini; Pratiwi, Sulistya Rini; Putri, Ferica Christinawati; Rahmawati, Meylin; Agusriyanti, Rizky; Nainggolan, Yohanna Thresia
Jurnal ABDINUS : Jurnal Pengabdian Nusantara Vol 9 No 2 (2025): Volume 9 Nomor 2 Tahun 2025
Publisher : Universitas Nusantara PGRI Kediri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29407/ja.v9i2.23397

Abstract

Rasat Eco Dance Studio is one of the cultural community institutions that carries the mission of developing and preserving regional cultural values ​​and carrying out the process of cultural regeneration, especially the culture of the Dayak and Kalimantan tribes. This studio was established and operated on June 6, 2009. Since it began operating, Rasat Eco Dance Studio has carried out a series of cultural activities, one of which is Dance. This studio is located in Tarakan City, North Kalimantan Province. When this institution was first established, it did not have legality, and the administration was still not managed optimally. The management of Rasat Eco Dance Studio is not in accordance with the general procedures in establishing an institution, namely the fulfillment of the legality of the institution, so it is necessary to carry out mentoring and legalization activities regarding the management and administration of the institution to strengthen and increase capacity so that it can continue to work in carrying out cultural missions. The activities carried out include assistance in legalization and mentoring for the completeness of the administration of Rasat Eco Dance Studio and are held in Tarakan City, North Kalimantan Province. The output of this activity is legalization in the form of a deed of establishment of the institution and the completeness of the administration of the Rasat Eco Dance Studio institution.
The Impact Of Non-Performing Loans, Credit Interest Rates And Total Public Savings On Commercial Bank Loan Distribution Kartini, Kartini; Pratiwi, Sulistya Rini; Irna, Rizky Agusriyanti; Rahmawati, Meylin; Nainggolan, Yohanna Thresia
JURNAL ILMU MANAJEMEN Vol. 22 No. 2 (2025): DECEMBER 2025
Publisher : Universitas Negeri Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21831/jim.v22i2.84118

Abstract

This study aims to analyse the effect of non-performing loans (NPLs), lending rates, and public savings on lending by commercial banks in North Kalimantan Province. The method used is a quantitative approach with secondary data from Bank Indonesia (BI) and the Financial Services Authority (OJK) in the form of monthly data for the period 2017–2022. The analysis was conducted using multiple linear regression with the assistance of Stata software. The results of the study indicate that NPLs do not have a significant effect on credit disbursement, either for working capital loans or investment loans. Credit interest rates do not affect working capital loans, but have a significant effect on investment loans. Meanwhile, public savings have a significant effect on credit disbursement for both types of loans. Simultaneously, all three variables have a significant impact on credit disbursement. These findings indicate that public savings are the primary factor in increasing credit disbursement, while NPLs are not the main obstacle. Additionally, interest rates have a greater impact on investment loans compared to working capital loans. These results can serve as a reference for banks in formulating credit disbursement strategies and for regulators in developing more effective banking policies.
The Impact Of Non-Performing Loans, Credit Interest Rates And Total Public Savings On Commercial Bank Loan Distribution Kartini, Kartini; Pratiwi, Sulistya Rini; Irna, Rizky Agusriyanti; Rahmawati, Meylin; Nainggolan, Yohanna Thresia
JURNAL ILMU MANAJEMEN Vol. 22 No. 2 (2025): DECEMBER 2025
Publisher : Universitas Negeri Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21831/jim.v22i2.84118

Abstract

This study aims to analyse the effect of non-performing loans (NPLs), lending rates, and public savings on lending by commercial banks in North Kalimantan Province. The method used is a quantitative approach with secondary data from Bank Indonesia (BI) and the Financial Services Authority (OJK) in the form of monthly data for the period 2017–2022. The analysis was conducted using multiple linear regression with the assistance of Stata software. The results of the study indicate that NPLs do not have a significant effect on credit disbursement, either for working capital loans or investment loans. Credit interest rates do not affect working capital loans, but have a significant effect on investment loans. Meanwhile, public savings have a significant effect on credit disbursement for both types of loans. Simultaneously, all three variables have a significant impact on credit disbursement. These findings indicate that public savings are the primary factor in increasing credit disbursement, while NPLs are not the main obstacle. Additionally, interest rates have a greater impact on investment loans compared to working capital loans. These results can serve as a reference for banks in formulating credit disbursement strategies and for regulators in developing more effective banking policies.
Assessing Efficiency and Productivity of Micro and Small Industries: An Empirical Study in North Kalimantan ARIANI; charitin Devi; Sulistya Rini Pratiwi; Yohanna Thresia Nainggolan; Wong Sing yun
Jurnal Ekonomi Kuantitatif Terapan Vol. 18 No. 02 (2025): Agustus 2025
Publisher : Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/JEKT.2025.v18.i02.p03

Abstract

The economic statistics of the micro and small industries in North Kalimantan Province indicate that the added value reached IDR. 516.6 billion from micro industries and IDR. 46.6 billion from small industries in 2022. However, these industries only absorbed 2% of the total workforce in North Kalimantan Province. This indirectly suggests that the performance of the manufacturing sector for micro and small industries has not yet been optimized. This study aims to identify the factors influencing efficiency and assess productivity in micro and small industries in North Kalimantan Province from 2015 to 2023. The results show that only input value and output value significantly affect the efficiency of micro and small industries in North Kalimantan Province, while the number of firms and the workforce do not have a significant impact on efficiency during the 2015–2023 period. However, simultaneously, input value, output value, number of firms, and workforce influence the efficiency of micro and small industries in North Kalimantan Province.
PELATIHAN HARGA JUAL BERBASIS BIAYA UNTUK PENINGKATAN EFISIENSI DAN KELAYAKAN USAHA MAHASISWA Alamsa; Olivia Pamilangan Andi'lolo; Yohanna Thresia Nainggolan; Inang Aria Arifin; Iqrima Mas Mappangile; Irawati HM; Noviyanti Angreani; Riyans Ardiansyah; Mappa Panglima Banding; Herman; Muh. Irfandy Azis; Roni Padliansyah; Truly Wulandari; Ersah Atthbarry Rahmadinata
Jurnal Abdi Insani Vol 13 No 2 (2026): Jurnal Abdi Insani
Publisher : Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/abdiinsani.v13i2.3638

Abstract

Mahasiswa akuntansi Universitas Borneo Tarakan yang mengelola usaha menghadapi tantangan dalam penetapan harga jual karena kurangnya pemahaman tentang akuntansi biaya, yang berdampak pada kerugian finansial dan rendahnya daya saing. Kegiatan pengabdian ini bertujuan membekali mahasiswa dengan keterampilan penetapan harga jual berbasis biaya menggunakan metode Activity Based Management untuk meningkatkan efisiensi dan kelayakan usaha. Metode pelaksanaan meliputi koordinasi dan persiapan, pembukaan dan survei awal, ceramah materi tentang penetapan harga berbasis biaya dan kelayakan usaha, diskusi interaktif dan tanya jawab, simulasi pencatatan transaksi, serta evaluasi. Kegiatan dilaksanakan pada 10 November 2025 di Ruang Kuliah 203 Fakultas Ekonomi Universitas Borneo Tarakan, diikuti 50 mahasiswa Program Studi Akuntansi. Hasil pra-test menunjukkan pemahaman awal yang rendah dengan persentase 38 persen untuk kelayakan usaha dan 40 persen untuk penetapan harga berbasis biaya. Setelah pelatihan, post-test menunjukkan peningkatan signifikan menjadi 85 persen dan 89 persen. Peserta memperoleh kemampuan mengidentifikasi struktur biaya, menghitung harga pokok produksi, menentukan margin laba, menganalisis titik impas, dan menyusun laporan keuangan. Kegiatan ini berhasil menjembatani kesenjangan antara teori akuntansi dan aplikasi praktis, meningkatkan kompetensi mahasiswa dalam mengelola usaha secara profesional dan kompetitif.
Determinants of Household Welfare among Seaweed Farming Communities: The Roles of Production, Cultivation Area, Prices, and Market Access Irna, Rizky Agusriyanti; Pratiwi, Sulistya Rini; Kartini; Nainggolan, Yohanna Thresia; Rahmatika, Maula Fadhilata; Rahmawati, Meylin
Journal of Economic Education and Entrepreneurship Studies Vol. 7 No. 1 (2026)
Publisher : Department of Economics Education, Faculty of Economics, Universitas Negeri Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62794/je3s.v7i1.22

Abstract

This study examines the effects of seaweed production, cultivation area, selling prices, and market access on household welfare in seaweed farming communities. Seaweed is a strategic commodity in coastal economies, yet the welfare of farming households often remains vulnerable to production uncertainty, price volatility, and unequal access to markets. Using a quantitative research design, this study draws on survey data from 110 respondents to analyze the extent to which farm performance and market-related factors shape household welfare. The analytical framework includes descriptive statistics, a household welfare index, instrument reliability testing, and multiple linear regression. The findings indicate that selling price is the strongest predictor of household welfare, followed by production level, market access, and cultivation area. The model explains a substantial proportion of the variation in welfare, suggesting that improvements in farmer well-being depend not only on output expansion but also on stronger market integration and more stable marketing conditions. These results highlight the importance of price stabilization, improved access to market information, stronger farmer institutions, and better post-harvest and logistics systems. The study provides practical insight for designing rural development policies aimed at improving the resilience and welfare of coastal farming households.
Penyusunan Laporan Keuangan Menggunakan Aplikasi Excel Bagi GKII Daerah Tarakan, Tana Tidung, dan Nunukan Ferica C Putri; Yohanna Thresia Nainggolan; Sulistya Rini Pratiwi
AMMA : Jurnal Pengabdian Masyarakat Vol. 1 No. 06 (2022): AMMA : Jurnal Pengabdian Masyarakat
Publisher : CV. Multi Kreasi Media

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

Abstract

Since it was definitively designated as the church's administrative area for Tarakan, Tana Tidung and Nunukan (TATATINUN) in 2021, the TATATINUN Regional GKII requires financial reports that can describe the achievement of regional performance for the fiscal year 2021/2022. Financial reporting can be carried out by means of planning, recording and supervising church organizations. This community service activity aims to help GKII Daerah TATATINUN in preparing regional financial reports using the excel application. The community service method is carried out by means of documentation and interviews. The financial statements have been reported at the Rapat Kerja Daerah I and are used as the basis for preparing the financial system work program that will be implemented for the fiscal year 2022/2023.
Capital Expenditure and Environmental Disclosure: Profitability’s Role in Driving Financial Performance Yohanna Thresia Nainggolan; Andhika Januardyh; Truly Wulandari; Ferica Christinawati Putri; Rizky Agusriyanti Irna
Journal of Economics, Entrepreneurship, Management Business and Accounting Vol 4 No 3 (2026): Volume 4, Issue 3, May 2026
Publisher : CV. Sakura Digital Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61255/jeemba.v4i3.914

Abstract

Purpose – This study investigates financial performance determinants, focusing on capital expenditure (capex) and environmental management accounting practices in cost allocation and disclosure, with profitability acting as a mediating variable. Design/methodology/approach – A quantitative approach was applied using secondary data from 30 property and real estate companies listed on the Indonesia Stock Exchange (IDX) during 2021–2023. Data analysis employed the Structural Equation Modeling–Partial Least Squares (SEM-PLS) method to assess both direct and mediating relationships. Finding/Results – The results reveal that capex and environmental disclosure do not significantly affect financial performance. Moreover, profitability fails to mediate the relationship between capex, environmental disclosure, and financial performance. These findings highlight that investments in capital and environmental initiatives may require a longer-term horizon before influencing profitability and financial performance. Originality/Value – This research introduces a novel perspective by integrating capex and environmental disclosure into one analytical framework and testing profitability as a mediator in the Indonesian property sector context, which remains underexplored.
PENINGKATAN KUALITAS LAPORAN KEUANGAN UMKM PADA KOPI DILOBBY MENGGUNAKAN APLIKASI RANDU-AKUNTANSI UMKM Rizki Dwi Wulandari; Yohanna Thresia Nainggolan; Revalina Cantika Ayu Permatasari; Fitria Heriyanti; Muhammad Ariandy Fahreza; Sulistya Rini Pratiwi; Kartini
BUDIMAS : JURNAL PENGABDIAN MASYARAKAT Vol. 7 No. 3 (2025): BUDIMAS : Jurnal Pengabdian Masyarakat
Publisher : LPPM ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/budimas.v7i3.17189

Abstract

Usaha Mikro, Kecil, dan Menengah (UMKM) memiliki peranan penting terhadap perekonomian Indonesia. Namun masih banyak diantaranya yang menghadapi kendala dalam pengelolaan keuangan yang sistematis dan sesuai standar. Mitra sasaran dalam Kegiatan Pengabdian kepada Masyarakat (PKM) ini, yakni UMKM Kopi Dilobby yang berlokasi di Tarakan, Kalimantan Utara, dengan permasalahan yang dihadapi berupa pencatatan keuangan yang tidak sistematis, rendahnya pemahaman pengelola terhadap pentingnya laporan keuangan, serta kesulitan dalam pembagian keuntungan kepada pemilik modal. Metode yang digunakan adalah pendekatan partisipatif melalui observasi, wawancara, dan pelatihan penggunaan aplikasi RANDU-Akuntansi UMKM Hasil kegiatan menunjukkan bahwa penggunaan RANDU-Akuntansi UMKM membantu pengelola memahami pentingnya pencatatan keuangan, menghasilkan laporan keuangan sederhana, serta meningkatkan transparansi dan akuntabilitas dalam pengelolaan usaha. Penerapan aplikasi ini juga memperkuat hubungan antara pengelola dan pemilik modal, sejalan dengan prinsip teori agensi dalam akuntansi. Kegiatan ini menunjukkan bahwa teknologi pencatatan keuangan sederhana dapat menjadi solusi efektif dalam peningkatan tata kelola UMKM secara berkelanjutan. Hasil pengabdian ini penting untuk mendorong literasi keuangan dan profesionalisme pelaku UMKM dalam menghadapi persaingan ekonomi digital. Kata Kunci: Laporan Keuangan, Literasi Akuntansi, RANDU UMKM, , Teori Agensi, UMKM
LOCAL PERCEPTION OF THE DEGRADED LAND IMPACT Sulistya Rini Pratiwi; Yohanna Thresia Nainggolan; Meylin Rahmawati
Journal of Applied Economics in Developing Countries Vol 8, No 1 (2023): Journal of Applied Economics in Developing Countries
Publisher : MESP–FEB UNS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20961/jaedc.v8i1.79445

Abstract

This study aims to determine the perceptions of the farmers about the degraded land impact in Tarakan City. The study was conducted at the agricultural center, Juata Permai Village. This study was a descriptive study using a qualitative approach. The data collection used was by questionnaire and in-depth interviews. The result calculation of the score related to the farmers’ understanding of the degraded land impact was not-good. This showed that the level of knowledge and understanding of the farmers about the degraded land impact is low. In terms of the government’s responses, obtained an average of 31.37 and the not-good category. This suggested that the government prevention policy was relatively not effective and tended to be less informative. Overall, this showed that the farmers' appreciation for the improvement of degraded land belonged to agree category.
Co-Authors Agusriyanti, Rizky Ahmad Juliana Al Zahra, Maya Nur Alamsa Al’idrus, Muhammad Ananda, Olyvia Ananta , Nadila Hasbi Andhika Januardyh Andriani, Theresia Ariani Ashar Ashar Asran , Muhammad Aulia, Andi Rosita Aungraheni, Rilin Sisilia Anugra Heni Ayuningtyas, Niken Bahtiar Balloteng, Bunga Najwa Banding, Mappa Panglima Bangan, Chelsie Sheena Jenova Jire Bella Lisa Permatasari Cahyaningrum, Widyastuti Chandra, Lovita Cicielia Christinawati Putri, Ferica Citra Aziya Alantina Desy Ananda Pebryana Devi, Charitin Diana Nurul Khalisfah Dida Lede, Angelica Alfeani Doddy Setiawan Dwi Wulandari, Rizki Ersah Atthbarry Rahmadinata Ersah Atthbarry Rahmadinata Evi Gravitiani Farisa, Anis Fauziah Fauziah Febriyanti, Nabilah Ferica C Putri Ferica Christinawati Putri Ferica Christinawati Putri Ferrica Christinawati Putri Fifi Damayanti Fitria Heriyanti Gunanda, Muhammad Erfanni Hasana, Uswatung Hasbi Ananta, Nadila hatta, djuanda Herman Ikram Usrang Inang Aria Arifin Iqrima Mas Mappangile Irawati HM Irawati HM Irna, Mardiyah Isnaeni, Rabiatul Jalolov, Otabek Jasmine, Nur Azizah Sekar KARTINI Kartini Kartini Kartini Kartini Kartini karunia, Erick Lailiah, Nurzhahratul Lisdawati Lisdawati Malik, Aan Digita Mappa Panglima Banding Margiyono, Margiyono Marvin, Miranda Maylenny, Maylenny Melda Sarifah Meylin Rahmawati Muh. Irfandy Azis Muh. Irfandy Azis Muhammad Ariandy Fahreza Muhammad Muaz Ihsan Muhammad Tharmizi Junaid MULYADI Muti'ah, Hamnah Al Najwa Balloteng, Bunga Nilam Khusnul Khalifah Nova Fitriana Novianti, Riska Fitria Noviyanti Angreani Nur'aini, Nur'aini Nur'aini, Shelyna Nursia Nursia Nurtang Marlianti Olivia Pamilangan Andi'lolo Pratiwi, sulistya rini Pratiwi, Sulitya Rini Prayoga, Dwi Putri Nanda Sari Putri, Anindha Zalwana Putri, Ferica Christinawati RAHMATIKA, MAULA FADHILATA Rahmawati, Meylin Rahmi Nur Islami Rara Salsabila Revalina Cantika Ayu Permatasari Rini Pratiwi, Sulistya Riyans Ardiansyah Rizki Dwi Wulandari Rizky Agusrianti Irna Rizky Agusriyanti Rizky Agusriyanti Irna Roni Padliansyah Rosdiansyah Royan, Muhammad Salfarida, Emy Sari, Lela Septian, Septian Setiawan, Marta Shari, Meysi Maulida Siti Nur Aisyah SRI RAHAYU Sujarwandi, Muhammad Rizki Sulistya Rini Pratiwi Sulistya Rini Pratiwi Sulistya Rini Pratiwi Sulistya Rini Pratiwi Sulistya Rini Pratiwi Sulistya Rini Pratiwi Suriani Suriani Suriani Suriansyah, Suriansyah Tanti Try Lestari Truly Wulandari Truly Wulandari Tukan, Anastasia Rosalinda Nue Utomo, Mohamad Nur Wahyumi Ekawanti Wahyuni Arsianti, Rika Widya Andhining Tyas Winata, Michelle Windi Radaniyah Wong Sing Yun Yuliawati, Witri Zahra, Nourma Revania