Garuda - Garba Rujukan Digital

OPTIMALISASI DAN INOVASI PRODUK KACANG TANAH UNTUK MENINGKATKAN PENDAPATAN MASYARAKAT DESA LIANG KECAMATAN TELUK ELPAPUTIH KABUPATEN MALUKU TENGAH Hehanussa, Salomi Jacomina; Hukom, Maximiliane L. C.
MAREN: Jurnal Pengabdian dan Pemberdayaan Masyarakat Vol 4, No 1 (2023): Maret
Publisher : Lembaga Pengabdian kepada Masyarakat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69765/mjppm.v4i1.1060

Dalam rangka meningkatkan kehidupan masyarakat yang sejahtera, maka masyarakat Desa Liang perlu mengedepankan dan meningkatkan perekonomia kehidupan melalui penambahan pendapatan baik secara keluarga maupun masyarakat. Dengan sumber daya alam yang dimiliki dimungkinkan untuk masyarakat harus berkreatif menghasilkan produk-produk yang berinovatif dan bermutu agar dapat dipasarkan dengan baik sehingga dapat meningkatkan kehidupan ekonomi yang baik. Desa Liang adalah salah satu desa yang terletak di Kecamatan Teluk Elpaputih Kabupaten Maluku Tengah menjadi desa mandiri dalam binaan Universitas Kristen Indonesia Maluku. Sumber mata pencaharian utama kepala keluarga adalah sebagai petani, dimana masyarakatnya banyak yang menanam kacang tanah sebagai salah satu produk pangan. Kacang tanah merupakan hasil pertanian yang dibudidayakan dan merupakan salah satu sumber pendapatan masyarakat Desa Liang. Hasil observasi lapangan serta wawancara dengan masyarakat, perangkat Desa serta perangkat pelayan Jemaat GPM Liang, ditemukan beberapa permasalahan: 1) belum adanya diversifikasi produk olahan kacang; dan 2) kurangnya Inovasi Produk yang dilakukan oleh Masyarakat Desa Liang, Kecamatan Teluk Elpaputih, Kabupaten Maluku Tengah dengan daya jual tinggi Sesuai dengan permasalahan yang dihadapi maka diharapkan melalui program pemberdayaan akan dihasilkan diversifikasi dan inovasi produk kacang tanah yang menarik untuk dipasarkan.

Persepsi Manajer Mengenai Pengaruh Kinerja Komite Audit Dan Efektifitas Audit Internal Terhadap Pencegahan Fraud (Studi Empiris Pada Lembaga Perbankan Di Kota Ambon) Dwitantri, Adysti; Gasperz, Jefry; Hehanussa, Salomi Jacomina
Management Studies and Entrepreneurship Journal (MSEJ) Vol. 5 No. 2 (2024): Management Studies and Entrepreneurship Journal (MSEJ)
Publisher : Yayasan Pendidikan Riset dan Pengembangan Intelektual (YRPI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/msej.v5i2.5522

This study aims to determine the effect of audit committee performance and internal audit effectiveness on fraud prevention from the perception of managers at banking institutions in Ambon City. This research strategy uses quantitative methods with a descriptive approach. The population in this study is banking institutions in Ambon City with a research sample of 33 respondents, namely managers related to internal audit practices and audit committees. Data collection uses a questionnaire method distributed to respondents, namely the manager level who has attended audit/corporate governance/fraud training. The results prove that audit committee performance and internal audit effectiveness have a significant effect on fraud prevention. If the two variables of audit committee performance and internal audit effectiveness are in accordance with their respective standards, it will be good at preventing fraud as expected in banking institutions

The Important Role Of Internal Control In Accounting Information Systems Hehanussa, Salomi Jacomina
Asian Journal of Social and Humanities Vol. 2 No. 6 (2024): Asian Journal of Social and Humanities
Publisher : Pelopor Publikasi Akademika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59888/ajosh.v2i6.265

This study discusses the important role of internal control in Accounting Information Systems. The purpose of this writing is to provide an overview or explanation with a literature study approach on the important role of internal control in accounting information systems. In addition, the writing of this paper aims to provide knowledge of whether the use of computer-based accounting information systems can guarantee the success of a company without supervision from the company's business people. The author discovers six important roles of the Internal Control System. The first is to have a great influence on computer-based Accounting Information Systems. Internal Control Systems can prevent excessive resources in the company, Create accountability of financial statements, and increase the credibility and quality of the company; then, its management makes it easy to make decisions and prevent fraud. Accountant information computer-based systems cannot run properly without management control.

AKUNTABILITAS PELAPORAN KEUANGAN GEREJA DI JEMAAT GPM LUMAHPELU, TANIWEL TIMUR Hehanussa, Salomi Jacomina; Tomasila, Mozes; Latuheru, Belianus P
MAREN: Jurnal Pengabdian dan Pemberdayaan Masyarakat Vol 6, No 2 (2025): September
Publisher : Lembaga Pengabdian kepada Masyarakat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69765/mjppm.v6i2.1756

Pelaksanaan Pengabdian Kepada Masyarakat ini ditujukan kepada para pengelola keuangan di Jemaat GPM Lumahpelu karena terjadi pergantian bendahara jemaat, pengurus-pengurus di Unit dan Sektor Pelayanan, serta para pengurus di Wadah Organisasi Gerejawi dalam jemaat. Laporan keuangan merupaka produk penting yang dihasilkan karena merupakan salah satu alat yang digunakan untuk menyampaikan informasi keuangan. Tujuan program Pengabdian Kepada Masyarakat ini adalah memberikan peningkatan pengetahuan dan ketrampilan dalam pengelolaan keuangan secara baik dan benar kepada para pengelola keuangan dalam mengimplementasikan penyusunan laporan keuangan yang terstruktur sesuai dengan peraturan gereja yang berlaku. Metode Pengabdian kepada Masyarakat melalui pendampingan guna meningkatkan pemahaman, pengetahuan dan kemampuan praktik akuntansi dalam menyusun Laporan Keuangan.

The Role of Accountants in Facing Economic Digitalization Towards The Era of Society 5.0 Hehanussa, Salomi Jacomina
Eduvest - Journal of Universal Studies Vol. 4 No. 3 (2024): Journal Eduvest - Journal of Universal Studies
Publisher : Green Publisher Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59188/eduvest.v4i3.1131

In preparation for the era of Society 5.0, economic digitization has brought drastic changes that have triggered the evolution of the accounting profession. The Society 5.0 zone is seen as an area that encourages interaction between humans, technology and robots to improve the quality of life. Economic digitalization is a global phenomenon that is driving structural changes in the business and financial sectors. In the modern informatics era, technological advances have had a significant impact on accounting practices and strategic decision making by organizations. This research aims to track the development of economic digitalization and provide an overview of the important role of accountants in the context of Society 5.0. The results of this research show that the role of advanced accountants must be broad and flexible in order to participate in the digital revolution that is taking place. Competent and responsive accounting professionals will play a vital role in promoting national economic stability and competitiveness, as the country advances towards Society 5.0.

The Role Of Accountants With Information Technology In Msmes In The Era Of Globalization Hehanussa, Salomi Jacomina
Journal Research of Social Science, Economics, and Management Vol. 3 No. 6 (2024): Journal Research of Social Science, Economics, and Management
Publisher : Publikasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59141/jrssem.v3i6.608

The development of information technology demands a change in the role of accountants, from only being information providers, to increasing the role of decision makers. There are big challenges in the era of globalization, such as changes in competition patterns in the business world and developments in information technology, this requires a more proactive role for accountants in managing the economy and finances. The key to success in facing competition in the era of globalization is the ability to innovate, adapt and apply technological information. By facing possible obstacles and the ability to create solutions, accountants with information technology competence become an important profession in organizations. From the results of this thinking, this research focuses on the function and role of accountants in micro, small and medium enterprises which ultimately contribute to the organization, and as business partners in the organization where the accountant is.

The Important Role Of Internal Control In Accounting Information Systems Hehanussa, Salomi Jacomina
Asian Journal of Social and Humanities Vol. 2 No. 6 (2024): Asian Journal of Social and Humanities
Publisher : Pelopor Publikasi Akademika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59888/ajosh.v2i6.265

This study discusses the important role of internal control in Accounting Information Systems. The purpose of this writing is to provide an overview or explanation with a literature study approach on the important role of internal control in accounting information systems. In addition, the writing of this paper aims to provide knowledge of whether the use of computer-based accounting information systems can guarantee the success of a company without supervision from the company's business people. The author discovers six important roles of the Internal Control System. The first is to have a great influence on computer-based Accounting Information Systems. Internal Control Systems can prevent excessive resources in the company, Create accountability of financial statements, and increase the credibility and quality of the company; then, its management makes it easy to make decisions and prevent fraud. Accountant information computer-based systems cannot run properly without management control.

Cost accounting and digital health technology adoption: impacts on hospital efficiency and patient care Hehanussa, Salomi Jacomina
Jurnal Konseling dan Pendidikan Vol. 13 No. 3 (2025): JKP
Publisher : Indonesian Institute for Counseling, Education and Therapy (IICET)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29210/1168700

Digital health technologies (DHTs) are revolutionizing healthcare by enhancing patient outcomes and operational efficiency in hospitals. However, the adoption of these technologies involves significant financial investments and raises questions regarding their cost-effectiveness. This study examines the role of cost accounting in evaluating and supporting the adoption of digital health technologies in hospitals, exploring how accurate cost assessment can influence decision-making, resource allocation, and overall hospital efficiency. Through a mixed-methods approach, combining quantitative analysis of hospital financial data and qualitative interviews with hospital administrators, this research identifies key cost factors associated with DHT adoption, including capital expenditure, operational costs, and indirect benefits like patient care improvement. Findings show that hospitals employing comprehensive cost accounting methods are better positioned to make informed decisions regarding DHT investments, leading to improved patient care and streamlined operations. The paper also discusses challenges such as the initial financial burden and integration complexities that hospitals face when adopting digital health solutions. Policy implications for optimizing cost accounting practices to support technology adoption in healthcare are discussed.

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