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All Journal Journal of Economic, Bussines and Accounting (COSTING) Equals : Jurnal Ilmiah Pendidikan Matematika Management Studies and Entrepreneurship Journal (MSEJ) Community Development Journal: Jurnal Pengabdian Masyarakat Jurnal Darma Agung Jurnal Ecogen JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) ProBisnis : Jurnal Manajemen Journal of Financial and Tax JURNAL ULET (Utility, Earning and Tax) Jurnal Akuntansi Trisakti ABDI DAYA: Jurnal Pengabdian dan Pemberdayaan Masyarakat Jurnal Ekonomi, Bisnis, Manajemen dan Akuntansi (JEBIMAN)
Narew, Ignasius
Institut Jambatan Bulan
Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Mathematics Public Health Social Sciences

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EFEKTIVITAS PENGELOLAAN PIUTANG DAGANG CV MAKMUR SEJAHTERA Yulius Vandrio Ambut; Ignasius Narew
JURNAL ULET (Utility, Earning and Tax) Vol 4 No 1 (2020): Jurnal Ulet (Utility, Earning, and Tax)
Publisher : Unit Pengelola dan Pengembangan Jurnal Ilmiah dan Informasi (UPPJII) STIE Jambatan Bulan

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Abstract

One of the sales systems used by companies is a sales system with credit. The level of sales volume will have a direct impact on increasing the amount of receivables. If receiving receivables is not followed by good insurance management, receivables that are expected to end with receipts are feared to turn into uncollectible receivables. Uncollectible receivables will result in the profits expected by the company. The purpose of this study is to plan the management of receivables. Data were analyzed using receivable turnover ratio, days sales outstanding, total asset turnover, Return On Assets. The results showed that the management of trade receivables at CV Makmur Sejahtera was not effective yet.
PENGARUH MODAL, BIAYA, DAN VOLUME PENJUALAN TERHADAP KEUNTUNGAN PEDAGANG PAKAIAN BEKAS DI KOTA TIMIKA Natalia Tandiallo; Ignasius Narew
JURNAL ULET (Utility, Earning and Tax) Vol 5 No 1 (2021): JURNAL ULET (Utility, Earning and Tax)
Publisher : Unit Pengelola dan Pengembangan Jurnal Ilmiah dan Informasi (UPPJII) STIE Jambatan Bulan

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Abstract

This research was conducted to examine the effect of capital, costs, and sales volume on the profits of used clothing traders in the Central Market and Bougenvile Market in Timika City. The object of this research is the value of the effect of costs and sales volume on the profits of used clothing traders in the City of Timika. The data analysis technique used is multiple linear regression analysis. The results of this study indicate only partially the cost and sales volume have a significant effect on the profits of used clothing traders in the Central Market and Bougenvile Market in Timika City with a significance level of less than 0.05, while capital has no significant effect with a significance value greater than 0.05.
ANALISIS KINERJA KEUANGAN PADA TOKO MARHANI Gusnawati Tonda; Ignasius Narew
JURNAL ULET (Utility, Earning and Tax) Vol 6 No 1 (2022): JURNAL ULET (Utility, Earning and Tax)
Publisher : Unit Pengelola dan Pengembangan Jurnal Ilmiah dan Informasi (UPPJII) STIE Jambatan Bulan

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Abstract

Gusnawati Tonda, Nim: 301302182150027, Measuring Financial Performance at Marhani Store. Lecturer of guidance Mr. Ignasius Narew, S.E, M.Ak, College of Economics Of The Moon Bridge. This research aims to find out the financial performance of Toko Marhani by using profitability, liquidity, and Economic Value Added (EVA) methods. The method used is a descriptive method. This study obtained primary data in the form of financial data owned by Toko Marhani. The results of Toko Marhani's research were concluded to have good financial performance from every measuring instrument used.
ANALISIS DIAMOND FRAUD THEORY DALAM MENDETEKSI KECURANGAN LAPORAN KEUANGAN Studi Kasus Pada Industri Keuangan Dan Industri Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Ignasius Narew; Dianah Zuhroh; Harmono Harmono
Jurnal Akuntansi Trisakti Vol. 8 No. 2 (2021): September
Publisher : Lembaga Penerbit Fakultas Ekonomi dan Bisnis Universitas Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (545.724 KB) | DOI: 10.25105/jat.v8i2.10129

Abstract

Fraud is a threat to an entity and is a problem that continues to this day. Thus the purpose of this study is to examine the effect of variables from elements of the diamond fraud theory which include financial stability, external pressure, financial targets, personal financial needs, number of audit committee members, nature of industry, auditor turnover, and auditor turnover on fraudulent financial statement of financial and manufacturing industry companies listed on the Indonesia Stock Exchange. The samples used in this study were 67 financial industry companies and 67 manufacturing industrial companies in the 2014-2019 period. The data were analyzed using logistic regression because the fraudulent financial statement variable in this study is a dummy variable whose determination is based on the calculation of the Altman Z Score. The findings of this study indicate that of the 8 elements of the diamond fraud theory variable, only external pressure and financial target variables have an effect on fraudulent financial statements in financial industry companies, while in the manufacturing industry only external pressure and nature of industry variables have a significant effect.  Keywords :diamond fraud theory, fraudulent financial statement, financial stability, personal financial need, number of audit committee members, nature of industry, change of auditors, and change of directors
Balance Scorecard Sebagai Alat Ukur Kinerja Perusahaan (Studi Pada PT Sucofindo Timika) Ignasius Narew; Dwi Idhan Putra
Journal of Financial and Tax Vol 2 No 2 (2022): Journal of Financial and Tax
Publisher : STIE Jambatan Bulan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52421/fintax.v2i2.222

Abstract

This study aims to analyze the performance of PT Sucofindo Branch Timika measured using the concept of the Balanced Scorecard and to carry out strategic planning that must be applied to each perspective in the Balanced Scorecard to match the company's vision and goals. This research uses a descriptive method. The results showed that the company's performance was classified as good from the four perspectives of the Balanced Scorecard. In addition, for future strategic planning based on Importance Performance Analysis, companies need to re-evaluate the procurement of equipment that is not in accordance with customer needs and improve the quality of work results and the speed of the testing process. In addition, the company must provide clear career paths for employees
ANALISIS FAKTOR – FAKTOR YANG MEMPENGARUHI MINAT MASYARAKAT DALAM MENGGUNAKAN LAYANAN E-BANKING PT BANK RAKYAT INDONESIA, Tbk Ignasius Narew; Irmawati Irmawati
JURNAL ULET (Utility, Earning and Tax) Vol 6 No 2 (2022): JURNAL ULET (Utility, Earning and Tax)
Publisher : Unit Pengelola dan Pengembangan Jurnal Ilmiah dan Informasi (UPPJII) STIE Jambatan Bulan

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Abstract

This study aims to determine: The effect of knowledge, trust and usefulness on interest in using E-banking PT Bank Rakyat Indonesia, Tbk. This research includes associative research with a sample of 100 respondents. Analysis of the data used to test the hypothesis is to use multiple linear regression analysis techniques. The results showed that (1) Knowledge had a positive and significant effect on interest in using E-banking. (2) Trust has a positive and significant effect on interest in using E-banking. (3) The usefulness has a positive and significant effect on the interest in using E-banking. (4) Knowledge, Trust and Benefit together have a positive and significant effect on interest in using E-banking PT Bank Rakyat Indonesia, Tbk
SOSIALISASI PENTINGNYA MENJAGA DIRI BAGI ANAK-ANAK DI RUMAH YATIM DAN DHU’AFA BAITURROSUL TIMIKA Ignasius Narew; Longginus Gelatan; Rizal Tomu; Divina Everista Bemu; Dilla Niamy Rezkina
Community Development Journal : Jurnal Pengabdian Masyarakat Vol. 4 No. 2 (2023): Volume 4 Nomor 2 Tahun 2023
Publisher : Universitas Pahlawan Tuanku Tambusai

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Abstract

Tujuan dari pengabdian ini adalah untuk meningkatkan pengetahuan anak-anak di Rumah Yatim dan Dhu’afa Baiturrosul Timika tentang pentingnya menjaga diri karena “saya berharga”. Kegiatan ini diperuntukkan bagi seluruh anak-anak yang berada di Rumah Yatim dan Dhu’afa Baiturrosul Timika melalui sosialisasi pentingnya menjaga diri karena “saya berharga”. Seluruh kegiatan adalah hasil kerjasama dosen pembimbing dan mahasiswa prodi akuntansi STIE Jambatan Bulan dengan anak-anak yang berada di Rumah Yatim dan Dhu’afa Baiturrosul Timika. Kegiatan sosialisasi tersebut mendapat respon yang sangat baik dari anak-anak yang berada di Rumah Yatim dan Dhu’afa Baiturrosul Timika, hal ini terlihat dari anak-anak yang sangat memperhatikan penjelasan pemateri sehingga saat diberi pertanyaan mereka mampu menjawab dengan baik dan benar.
Pengaruh Literasi Keuangan Pribadi Dan Kecerdasan Spiritual Terhadap Gaya Hidup Hedonisme Mahasiswa Universitas Tribhuwana Tunggadewi Malang Elly Lestari; Mesak Yandri Masela; Ignasius Narew; Johanis Nifan
JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) Vol. 9 No. 3 (2023): Juni 2023
Publisher : Sekretariat Pusat Lembaga Komunitas Informasi Teknologi Aceh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35870/jemsi.v9i3.1186

Abstract

Tujuan penelitian ini adalah untuk menganalisis dan melihat pengaruh literasi keuangan dan kecerdasan spiritual berpengaruh terhadap gaya hidup hedonisme Mahasiswa Universitas Tribhuwana Tunggadewi Malang. Jenis penelitian yang digunakan dalam penelitian adalah kuantitatif. Penelitian ini dilakukan pada di Universitas Tribhuwana Tunggadewi Malang. Data yang digunakan pada rsiet ini ialah data sekunder serta primer. Teknik pengumpulan data yang digunakan ialah interview, observasi, dokumentasi dan kuesioner. Populasi dalam penelitian ini adalah seluruh mahasiswa konsentrasi manajemen keuangan pada Universitas Tribhuwana Tunggadewi Malang yang berjumlah 40 orang. Metode dalam penentuan sampel yang digunakan pada pebnelitian ini ialah total sampling, yang mana keseluruan dari jumblah populasi dijadikan sampel. Oleh sebeb itu jumlah sampel yang akan digunakan pada riset ini ialah berjumlah 40 sampel mahasiswa konsentrasi manajemen keuangan pada Universitas Tribhuwana Tunggadewi Malang. Teknik analisa data yang digunakan ialah analisisi regresi liner berganda. Adapun hasil yang ditemukan dalam riset ini ialah literasi keuangan berpengaruh positif signifikan terhadap gaya hidup hedonisme dan Kecerdasan spiritual berpengaruh positif signifikan terhadap gaya hidup hedonisme Mahasiswa Universitas Tribhuwana Tunggadewi Malang
Membangun Bisnis Berkelanjutan: Pentingnya Sosialisasi dan Pelatihan Penyusunan Laporan Keuangan Bagi UMKM Longginus Gelatan; Ignasius Narew; Ahmad Tomu; Muh Sabir; Rosdiana Rosdiana
ABDI DAYA: Jurnal Pengabdian dan Pemberdayaan Masyarakat Vol 1 No 1 (2023): ABDI DAYA: Jurnal Pengabdian dan Pemberdayaan Masyarakat
Publisher : STIE Jambatan Bulan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52421/abdidaya.v1i1.412

Abstract

Pelaksanaan kegiatan pengabdian dilatarbelakangi oleh banyaknya usaha mikro kecil dan menengah di Kelurahan Pasar Sentral Timika yang tidak mampu menyusun laporan keuangan untuk usahanya. Dengan adanya kegiatan ini diharapkan dapat memberikan pemahaman kepada para pelaku UMKM mengenai bagaiman manfaat laporan keuangan bagi usaha dan bagaiman menyusun laporan keuangan untuk usaha. Kegiatan ini dilakukan dalam bentuk sosialisasi dan pelatihan. Setelah dilakanakan kegiatan ini pelaku usaha mikro kecil dan menengah sangat puas karena kegiatan ini telah mampu memberikan pemahaman yang baik tentang manfaat laporan keuangan dan penyusunan laporan keuangan dalam rangka pengelolaan keuangan yang baik bagi usahanya.
Analisis Tingkat Produktivitas Karyawansebelum Dan Sesudah Penerapan Konsep Leanmanufacture Pada PT Sanggar Sarana Baja Rezki Amalia Syahrir; Longginus Gelatan; Tuti Fitriani; Ignasius Narew; Ahmad Tomu
Journal of Economic, Bussines and Accounting (COSTING) Vol 7 No 1 (2023): COSTING : Journal of Economic, Bussines and Accounting
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v7i1.6004

Abstract

This study aims to determine differences in the analysis of employee productivity levels before and after the implementation of the lean manufacturing concept at PT Sanggar Sarana Baja in Mimika Regency. The research method used in this study is a comparative research method. The data used are qualitative and quantitative data collected using observation techniques, questionnaires and documentation. To measure the difference in the level of employee productivity before and after the application of the lean manufacturing concept at PT Sanggar Sarana Baja, Mimika Regency, the Wilcoxon Match Pair Test analysis was used. The results of this study indicate that there are differences in the level of employee productivity before and after the application of the lean manufacturing concept seen from the timeliness aspect which is very influential in supporting the achievement of company targets. Keywords : Productivity, Quantity, Quality, Timeliness, Lean Manufacture
Co-Authors Ahmad Tomu Alfian Sibarani Anjelina Frisca Junita Aslim Aslim Ayu Indrawati Chrisyan Josep Pattinasarany Daniel Nemba Dambe Datte Salu Tondok Depi Puspita Desi Lelikrei Salmon Dianah Zuhroh Dilla Niamy Rezkina Divina Everista Bemu Dwi Idhan Putra Elly Lestari Erina Oktavia Safitri Fahrunnisa , Lutfiana Grace Gloria Gusnawati Tonda Harmono, Harmono Ilham Amir Irmawati Irmawati Irmawati Irmawati Ivony Gracelya Johanis Nifan Kondo, Sri Sofia Longginus Gelatan Magdalena Mosso Manurun, Telysulvika Marhanita Tanita Belo Melfi Okviani Mananta Merry Merry Mesak Yandri Masela Mirce Kakanga Muh. Sabir Murnitasari Murnitasari Natalia Tandiallo Nely Salu Padang Nifanngeljau, Johanis Niken Nirfayanti Nur Annisa Achmadyani Nurul, Qomariyah Pentury, Merlin Pondaag, Elfira Prayoga Romin Syaputra Rahmat Arapi Rezki Amalia Syahrir Rizal Tomu Rosdiana Rosdiana Rosdiana rosdiana Sabina Gimun Taime, Habel Telly Sulvika Manurun Tuti Fitriani Uvi Alfianzyah Windriani Sirappa Yahya Nusa Yulius Vandrio Ambut Zuhroh, Dianah