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All Journal INTELEKTIVA Multidiciplinary Output Research for Actual and International Issue (Morfai Journal) PUBLICA: Jurnal Pengabdian Masyarakat Riset Ilmu Manajemen Bisnis dan Akuntansi Jurnal Ekonomi dan Bisnis
TRISNA SARY LEWARU
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ANALISIS PENGARUH PERSEPSI DAN KUALITAS APARATUR PEMERINTAH DESA TERHADAP PENGELOLAAN DANA DESA DI KECAMATAN MOA KABUPATEN MALUKU BARAT DAYA TRISNA SARY LEWARU; LINDA GRACE LOUPATTY; DEWI NIDIA SOEPRIADI
JURNAL EKONOMI, SOSIAL & HUMANIORA Vol 1 No 10 (2020): INTELEKTIVA : JURNAL EKONOMI, SOSIAL DAN HUMANIORA (EDISI, MEI 2020 )
Publisher : KULTURA DIGITAL MEDIA ( Research and Academic Publication Consulting )

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Abstract

Penelitian ini bertujuan untuk mengukur ada tidaknya pengaruh persepsi dan kualitas aparatur pemerintah desa secara simultan maupun parsial terhadap pengelolaan dana desa di Kecamatan Moa Kabupaten Maluku Barat daya. Menggunakan metode non probability sampling dengan teknik sampling jenuh atau lebih dikenal dengan nama teknik sensus. Sampel penelitian adalah sebanyak 7 desa yaitu; Desa Werwaru, Desa Tounwawan, Desa Moain, Desa Klis, Desa Patti, Desa Wakarleli dan Desa Kaiwatu. Variabel bebas adalah persepsi aparatur desa dan kualitas aparatur desa, sedangkan variabel terikat adalah pengelolaan dana desa. Metode analisis yang digunakan adalah analisis regresi linier berganda. Penelitian ini menggunakan data primer dari dengan 35 responden. Hasil penelitian menunjukan bahwa secara simultan, persepsi dan kualitas aparatur pemerintah desa berpengaruh signifikan terhadap pengelolaan dana desa (DD) dengan kontribusi yang diberikan sebesar 72,7%. Dan secara parsial persepsi aparatur pemerintah desa tidak berpengaruh signifikan terhadap pengelolaan dana desa dengan kontribusi yang diberikan sebesar 26,2%. Secara parsial kualitas aparatur pemerintah desa berpengaruh signifikan terhadap pengelolaan dana desa (DD) dengan kontribusi yang diberikan sebesar 46,5%.
PELATIHAN PENCATATAN AKUNTANSI SEDERHANA BAGI IBU-IBU PENJUAL DI DESA BANDA Ferry Hendro Basuki; Trisna Sary Lewaru; Oktovianti Lenggono, Tirza; Nidia Soepriadi, Dewi; Jabida Latuamury; Shella Gilby Sapulette; Kathleen Asyera Risakotta; Sopia
PUBLICA: Jurnal Pengabdian Kepada Masyarakat Vol. 1 No. 2 (2023): PUBLICA: Jurnal Pengabdian Masyarakat, April 2023
Publisher : ASIAN PUBLISHER

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (207.035 KB) | DOI: 10.58738/publica.v1i2.18

Abstract

Kegiatan pengabdian kepada masyarakat melalui sosialisasi pencatatan akuntansi sederhana bagi ibu-ibu penjual penting dilakukan, karena adanya kesulitan dalam menyusun laporan keuangan. Tujuan kegiatan ini untuk memberikan pemahaman tentang pentingnya pencatatan keuangan. Materi disampaikan dengan metode presentasi dan diskusi, serta diikuti oleh 25 peserta di Desa Banda, Kabupaten Maluku Tengah. Berdasarkan hasil pelaksanaan pengabdian, disimpulkan bahwa peserta telah memahami pentingnya pencatatan akuntansi sederhana dalam membuat laporan keuangan, dapat dilihat dengan jelas, antusias mereka saat berdiskusi. Selanjutnya, peserta juga memahami format dan proses penyusunan laporan keuangan yang terdiri dari laporan laba rugi dan laporan posisi keuangan (neraca).
Pengaruh Penerapan Akuntansi Sektor Publik, Good Governance Dan Pengawasan Internal Terhadap Kinerja Instansi Pemerintah Neneng Karlina; Trisna Sary Lewaru; Dwi Kriswantini
Jurnal Rimba : Riset Ilmu manajemen Bisnis dan Akuntansi Vol. 1 No. 3 (2023): Agustus : Jurnal Rimba : Riset Ilmu manajemen Bisnis dan Akuntansi
Publisher : Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/rimba.v1i3.427

Abstract

This study aims to determine, and obtain empirical evidence about the effect of public sector financing, good governance and internal control on government performance in OPD South Buru district on Maluku Province. The population in this study is the employees who work in Regional Apparatus Organization (OPD), in South Buru Regency,Maluku Province. This research models uses descriptive quantitative, with data sources in the form of primary data. The sample used in this study was selected through the purposive sampling method with a total sample of 100 respondents. Hypothesis testing in this study using multiple linear regression analysis with the help of SPSS version 16. The results of the study show that the results of the public accounting sector and good governance have a significant effect on the performance of government agencies in South Buru Regency. Whereas, internal control does not have a significant impact on the performance of government agencies in South Buru Regency, on Maluku Province.
PENGARUH PROGRAM PEMUTIHAN DENDA PAJAK KENDARAAN BERMOTOR, PEMBEBASAN BEA BALIK NAMA KENDARAAN BERMOTOR, DAN KUALITAS PELAYANAN TERHADAP KEPATUHAN WAJIB PAJAK KENDARAAN BERMOTOR PADA UPT SAMSAT KOTA AMBON Fresilya Claudya Rameltha Tatuhey; Linda Grace Loupatty; Trisna Sary Lewaru
Jurnal Ekonomi dan Bisnis Vol. 2 No. 10 (2024): Oktober
Publisher : ADISAM PUBLISHER

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Abstract

This study aims to test whether the amnesty of motor vehicle tax fines, exemption of motor vehicle transfer fees, and quality of service affect the compliance of motor vehicle taxpayers. The independent variables in this study are the tax fine amnesty program, exemption of transfer fees, quality of service, while the dependent variable is the compliance of motor vehicle taxpayers. This study was conducted at the UPT Samsat Ambon City. This study is a quantitative study using primary data and a sample of 100 respondents. The data collection technique uses a survey technique using a questionnaire. Data analysis uses multiple linear regression statistical analysis. The results of the study indicate that the amnesty of motor vehicle tax fines and exemption of motor vehicle transfer fees have no effect on taxpayer compliance, and the quality of service has a positive and significant effect on taxpayer compliance.
COST EXPORT BRIQUETTES IN MALUKU : WITH ABC SYSTEM METHOD Erly Leiwakabessy; Trisna Sary Lewaru; Fanny Monica Anakotta
Multidiciplinary Output Research For Actual and International Issue (MORFAI) Vol. 5 No. 2 (2025): Multidiciplinary Output Research For Actual and International Issue
Publisher : RADJA PUBLIKA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/morfai.v5i2.2719

Abstract

In Maluku, the basic material for making briquettes is very abundant but has not been utilized to become an export product. For this reason, this study tries to calculate the export costs for briquettes in Maluku using the ABC system method. The research method used is descriptive analysis with data from field and literature studies. Based on the study's results, it is known that to calculate export costs using the ABC method, all activities that occur in processing products and activities needed to export must be known. From the calculation results, the total cost required to produce and export briquettes based on the ABC system method is IDR—298,867,000.00 per container.
Pengaruh Pemahaman Akuntansi Terhadap Penyusunan Laporan Keuangan UMKM : Studi Pada Kabupaten Kepulauan Aru Trisna Sary Lewaru; Yustinus Lambyombar; Stivan Harry Uniberua
Jurnal Rimba Riset Ilmu manajemen Bisnis dan Akuntansi Vol. 1 No. 2 (2023): Mei : Riset Ilmu Manajemen Bisnis dan Akuntansi
Publisher : Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/rimba.v1i2.282

Abstract

This research aims to determine the influence of understanding accounting on the preparation of financial reports for MSMEs in Aru Islands Regency. This type of research is quantitative descriptive which will use primary data obtained from distributing questionnaires to MSMEs in Aru Islands Regency. The number of respondents was 79 MSMEs spread across small islands bordering the Aru Islands Regency. Testing of the hypothesis in this research was carried out using simple linear regression. From the test and analysis results, it is stated that the accounting understanding variable influences the preparation of MSMEs financial reports in the Aru Islands Regency area. Thus, it is important for MSMEs actors to understand accounting in preparing their business financial reports, because if MSMEs actors do not have an understanding of accounting, they will experience difficulties in preparing their business financial reports.
Co-Authors DEWI NIDIA SOEPRIADI Dwi Kriswantini Erly Leiwakabessy Fanny Monica Anakotta Ferry Hendro Basuki Fresilya Claudya Rameltha Tatuhey Jabida Latuamury Kathleen Asyera Risakotta LINDA GRACE LOUPATTY Neneng Karlina Nidia Soepriadi, Dewi Oktovianti Lenggono, Tirza Shella Gilby Sapulette Sopia Stivan Harry Uniberua Yustinus Lambyombar