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All Journal Jurnal Bisnis dan Ekonomi JPM (Jurnal Pemberdayaan Masyarakat) Owner : Riset dan Jurnal Akuntansi PengabdianMu: Jurnal Ilmiah Pengabdian kepada Masyarakat Wahana: Jurnal Ekonomi, Manajemen dan Akuntansi Jurnal Pengabdian kepada Masyarakat Nusantara Jurnal Ilmiah Wahana Pendidikan JAMER
Angela Merici Minggu
Universitas Kristen Artha Wacana
Religion Agriculture, Biological Sciences & Forestry Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Other

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PENGARUH PENERAPAN STRATEGI KEUNGGULAN BERSAING DAN TOTAL QUALITY MANAGEMENT TERHADAP KINERJA PERUSAHAAN DENGAN INFORMASI AKUNTANSI MANAJEMEN SEBAGAI VARIABEL MODERATING (Studi pada BUMN Industri Strategis di Kota Bandung) Angela Merici Minggu
Wahana: Jurnal Ekonomi, Manajemen dan Akuntansi Vol 17, No 1 (2014)
Publisher : Akademi Akuntansi YKPN Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (175.502 KB) | DOI: 10.35591/wahana.v17i1.88

Abstract

This study aim to estimate empirically the influence of competitive advantage strategy and total quality management implementation simultaneously or partialy on BUMN-IS performance in Bandung with management accounting information as a moderating variable. The method uses in this research is census method. In determining the number of samples, because the subject is less than a hundred, taken all the better The researh conducted on 55 manager on BUMN strategic industry in Bandung. Data used in this research were primary data collected by questioners. Analysis method uses in this researh was descriptive and verifikatif analisys and hypothesis testing method used MRA (Moderated Regression Analysis). The result of this research show that there are the effect of competitive advantage strategy and implementation of total quality management simultaneously on organization performance. Partially the competitive advantage strategy has a positive influence on organization performance, total quality management whereas no significant influence on organization performance and management accounting information moderate the competitive advantage and TQM has a positive significant influence on organization performance Keywords : competitive advantage strategy, total quality management, management accounting information and organization performance.
Strategi Keunggulan Bersaing pada Perguruan Tinggi Swasta di Kota Kupang Angela Merici Minggu; Eka M. I. Seseli
Jurnal Bisnis dan Ekonomi Vol 25 No 2 (2018): VOL. 25 NO. 2 EDISI SEPTEMBER 2018
Publisher : Fakultas Ekonomika dan Bisnis, Universitas Stikubank

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (416.602 KB)

Abstract

This study aims to describe the competitive advantage strategy conducted by PTS in the City of Kupang by using Porter's five forces model analysis (1980). Using a qualitative approach to obtain descriptions that explain the competitive advantage strategies of private universities, the three private universities which were ranked as the top 3 in Kupang City, Widya Mandira Catholic University, Muhammadiyah Kupang University, and Artha Wacana Christian University were made participants in this study. The three PTSs have the development of resources and strategies that become competitive in order to maintain and even improve their quality and survive. The study found that the three universities placed key priorities in their respective competition, in general there was a strategy to improve the quality of higher education, build networking with other universities or the government, and improve administrative and academic services towards students.
Environmental, Social dan Governance (ESG) dan Kinerja Keuangan Perusahaan Publik di Indonesia Angela Merici Minggu; Jusuf Aboladaka; Godlief Fredrik Neonufa
Owner : Riset dan Jurnal Akuntansi Vol. 7 No. 2 (2023): Research Artikel Volume 7 Issue 2: Periode April 2023
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v7i2.1371

Abstract

Companies have an important responsibility to contribute to pursuing and achieving the Sustainable Development Goals (SDGs) introduced by the United Nations. The company's approach used as an opportunity to contribute is engagement in practices that cover environmental, social and governance (ESG) aspects. Stakeholders will pay attention to companies that use the ESG strategy as part of the company's business strategy. This will certainly have an impact on increasing the value of the company. Changes in company value are driven by the good financial performance of the company. ESG practices are expected to receive a positive response from stakeholders so that they are considered as an important strategy in achieving the company's business continuity. Therefore, this study investigates the relationship between environmental, social and governance (ESG) practices and the performance of financial firms. The sample in this study was obtained using a purposive sampling technique. The sample was selected from a population of public companies listed on the Indonesia Stock Exchange in the 2010-2019 time period. The sample data obtained were grouped according to each of the research variables to be tested, namely environmental, social, governance, and Tobin's Q. Furthermore, hypothesis testing was carried out using the panel data regression statistical test approach with the help of SPSS 22 software. The results of the research show that environmental, social, and government variables affect the company's financial performance individually.
Inovasi Potensi Lokal Jahe Merah dalam Meningkatkan Pendapatan BUMDES di Desa Nunsaen Yuningsih Nita Christiani; Christian Daniel Manu; Angela Merici Minggu; Jusuf Aboladaka
Jurnal Pengabdian kepada Masyarakat Nusantara Vol. 4 No. 2 (2023): Jurnal Pengabdian kepada Masyarakat Nusantara (JPkMN)
Publisher : Cv. Utility Project Solution

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55338/jpkmn.v4i2.916

Abstract

Inovasi potensi lokal jahe merah dalam meningkatkan pendapatan BUMDES di Desa Nunsaen menjadi hal penting yang perlu dilakukan dalam merespon persoalan yang dihadapi masyarakat. Saat ini terjadi penyebaran virus Covid-19 yang mengharuskan masyarakat untuk mampu menjaga kekebalan tubuhnya agar tidak mudah terjangkiti oleh virus Covid-19. Bahan lokal yang menjadi kebutuhan masyarakat adalah jahe. Oleh karena itu, pengolahan jahe menjadi produk inovasi baru menjadi penting. Metode yang digunakan untuk menjalankan pengabdian masyarakat adalah diskusi awal dengan masyarakat, melakukan proses produksi, melakukan pengemasan produk dan pemberian label produk, dan melatih manajemen usaha. Hasil pengabdian masyarakat ini menciptakan produk permen jahe dan sirup jahe yang dimasukkan dalam kemasan dan diberikan label produk. Tim PKM juga memberikan pelatihan cara memasarkan produk secara online dan proses pembukuan transaksi secara sederhana. Masyarakat Desa Nunsaen khususnya yang menjadi anggota BUMDES merespon secara baik program PKM dengan terlibat aktif dalam seluruh rangkaian kegiatan yang berlangsung.
Pendampingan Pembukuan Sederhana dan Inovasi Produk Pangan Lokal bagi Ibu-Ibu di Desa Oinlasi Angela Merici Minggu; Christian Daniel Manu; Yuningsih Nita Christiani
Jurnal Pemberdayaan Masyarakat Vol 8 No 1 (2023): Mei
Publisher : Direktorat Penelitian dan Pengabdian kepada Masyarakat (DPPM)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21067/jpm.v8i1.8417

Abstract

The food business is a household-scale business with products that consumers are interested in. Food connoisseurs are not only children, but also teenagers, adults, and the elderly. The consequence that arises is that food businesses receive many orders to meet consumer needs. Jam is a type of snack that is eaten with bread. Jam products are a business opportunity for women in Oinlasi village. In terms of local raw materials, Oinlasi village has a lot of local food that can be used as the main raw material in making food product innovations. This PKM activity aims to improve the economy and increase community creativity in processing local food to be used as a household-based industrial business and market products online and carry out simple bookkeeping for every financial transaction that occurs. Partners in this case the PKK women are very enthusiastic in carrying out this activity. Many things were gained from this activity, namely: (1) partners felt that they had gained insight where they could use simple transaction recording, (2) partners felt that by innovating purple sweet potatoes and avocados, profits would increase, (3) partners only need to promote their products using online marketing.
Faktor-Faktor yang Memengaruhi Sikap Mahasiswa terhadap Profesi Akuntansi: Pendekatan Studi Kasus Renya Rosari; Angela Merici Minggu; Erny Selfina N. Hambandima
Owner : Riset dan Jurnal Akuntansi Vol. 7 No. 3 (2023): Vol. 7 No. 3 (2023): Research Artikel Volume 7 Issue 3: Periode Juli 2023
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v7i3.1446

Abstract

The popularity of the accounting profession in several countries shows concern caused by the declining number of students majoring in accounting which has a direct impact on the supply of accounting graduates for the profession. Therefore, this study aims to find out the factors that influence the attitude of students majoring in accounting towards the accounting profession. This research also explores the interest of students majoring in accounting towards the accounting profession. This study uses a qualitative method with a case study approach. Data was collected through in-depth interviews. Next, the researcher conducts data analysis starting from processing and preparing the data, carrying out the coding process up to interpreting the data. The results showed that the factors driving students' interest in the accounting profession were educational background, accounting learning experience, lecturer teaching methods, interest in accounting, and students' ability to understand the basic concepts of accounting and the accounting profession. This study also found that students majoring in accounting do not absolutely choose an interest in the accounting profession, but they also have an interest in career choices outside the accounting profession.
Inovasi Pembuatan Pupuk Berbasis Limbah Kayu dan Manajemen Usaha di Kelurahan Oesapa: Innovation in Making Fertilizer Based on Wood Waste and Business Management in the Oesapa Village Christian Daniel Manu; Angela Merici Minggu; Yuningsih Nita Christiani
PengabdianMu: Jurnal Ilmiah Pengabdian kepada Masyarakat Vol. 8 No. 5 (2023): PengabdianMu: Jurnal Ilmiah Pengabdian kepada Masyarakat
Publisher : Institute for Research and Community Services Universitas Muhammadiyah Palangkaraya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33084/pengabdianmu.v8i5.4963

Abstract

The trend of healthy living has become a choice for the wider community. One way to support a healthy life is by planting various plants, which are a source of natural vitamins and herbal medicines. Communities in the Kupang City area are also moved to follow the growing trend of healthy living, namely, back to nature. In supporting the community's activities of growing plants for daily consumption and sources of herbal medicines, the effort that can be taken is to provide natural fertilizers that can be obtained quickly and cheaply by the community. Therefore, this community service activity responds to the phenomenon by teaching the manufacture of organic fertilizer from wood waste. This activity can be a business option for the community to create a new source of income. The community is also equipped with knowledge about business management so that they can run new types of businesses. The method used in this PKM activity is to conduct initial discussions with people who are willing to produce organic fertilizer from wood waste, conduct surveys of furniture business locations in the Kupang City area to obtain wood sawdust raw materials, carry out the organic fertilizer production process, mentoring product packaging, product labeling, and marketing, as well as explaining simple business management processes that the community can apply. The output of this PKM is wood waste organic fertilizer products, product labeling, and a simple business management model.
Analisis Pengaruh Alokasi Dana Desa Dana Desa dan Badan Usaha Milik Desa Terhadap Kesejahteraan Masyarakat Desa Kamot Kecamatan Alor Timur Laut Kabupaten Alor Sabu, Junius Menase Sau; Sonbay, Yolinda Santi; Minggu, Angela Merici
Jurnal Ilmiah Wahana Pendidikan Vol 11 No 6.D (2025): Jurnal Ilmiah Wahana Pendidikan 
Publisher : Peneliti.net

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

Abstract

Penelitian ini bertujuan untuk mengetahui ada tidaknya pengaruh Alokasi Dana Desa, Dana Desa dan Badan Usaha Milik Desa Terhadap Kesejahteraan Masyarakat Desa Kamot Kecamatan Alor Timur Laut Kabupaten Alor. Penelitian ini dilakukan terhadap 56 Kepala Keluarga anggota masyarakat Desa Kamot Kecamatan Alor Timur Laut Kabupaten Alor. Metode penelitiannya adalah Regresi Linier Berganda dengan alat bantu SPSS 25 for windows. Teknik pengumpulan data dilakukan dengan cara observasi, wawancara, kuisioner dan studi pustaka. Teknik analisis data menggunakan analisis pendahuluan dan analisis lanjutan. Analisis pendahuluan terdiri dari uji instrumen dan uji asumsi klasik, sedangkan analisis lanjutan terdiri dari uji t, uji F. Hasil penelitiannya adalah: 1). Secara parsial Variabel Alokasi Dana Desa berpengaruh terhadap Variabel Kesejahteraan Masyarakat Desa, dengan tingkat signifikansi sebesar 0,002<0,05; 2). Secara parsial Variabel Dana Desa berpengaruh terhadap Variabel Kesejahteraan Masyarakat Desa dengan tingkat signifikansi sebesar 0,041<0,05; 3). Secara parsial Variabel Badan Usaha Milik Desa berpengaruh terhadap Variabel Kesejahteraan Masyarakat Desa dengan tingkat signifikansi sebesar 0,000<0,05; 4). Secara simultan Variabel Alokasi Dana Desa, Dana Desa dan Badan Usaha Milik Desa berpengaruh terhadap Variabel Kesejahteraan Masyarakat Desa dengan tingkat signifikansi sebesar 0,000<0,05.
Analisis Pengaruh Biaya Operasional, Harga Jual dan Volume Penjualan Terhadap Laba Usaha Nelayan Kelurahan Kabola Kecamatan Kabola Kabupaten Alor Sabu, Junius Menase Sau; Minggu, Angela Merici; Sonbay, Yolinda Santi
Jurnal Ilmiah Wahana Pendidikan Vol 10 No 12 (2024): Jurnal Ilmiah Wahana Pendidikan 
Publisher : Peneliti.net

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.13309896

Abstract

Tujuan dari penelitian ini adalah untuk mengetahui pengaruh biaya operasional, harga jual dan volume penjualan terhadap laba usaha nelayan Kelurahan Kabola Kecamatan Kabola Kabupaten Alor. Penelitian ini adalah penelitian kuantitatif dengan pendekatan deskriptif analisis. Populasi dalam penelitian ini adalah seluruh nelayan yang ada di Kelurahan Kabola Kecamatan Kabola Kabupaten Alor. Metode penarikan sampel adalah purposive sampling. Metode statistik dalam penelitian ini adalah regresi linier berganda dengan signifikansi uji t dan uji F sebagai tolok ukur pengujian hipotesis dan pengelolaan data menggunakan bantuan program IBM SPSS 22 for windows. Jenis penelitian ini adalah penelitian kuantitatif dengan teknik pengumpulan data, observasi, wawancara dan dokumentasi. Hasil penelitian ini membuktikan bahwa (1). secara parsial variabel biaya operasional memiliki nilai signifikansi sebesar 0,00, dimana nilai ini lebih kecil dari nilai alfa yaitu 0,05 atau 5% sehingga hasil penelitian ini menerima H1 yang menyatakan bahwa variabel biaya operasional secara parsial berpengaruh terhadap laba bersih pada usaha nelayan Kelurahan Kabola Kecamatan Kabola Kabupaten Alor. (2). Secara parsial variabel harga jual memiliki nilai signifikansi sebesar 0,043, dimana nilai ini lebih kecil dari nilai alfa yaitu 0,05 atau 5%, sehingga hasil penelitian ini menerima H2, yang menyatakan bahwa variabel harga jual secara parsial berpengaruh terhadap laba bersih pada usaha nelayan Kelurahan Kabola Kecamatan Kabola Kabupaten Alor. (3). Secara parsial variabel volume penjualan memiliki nilai signifikansi sebesar 0,01, dimana nilai ini lebih kecil dari nilai alfa yaitu 0,05 atau 5%, sehingga hasil penelitian ini menerima H3, yang menyatakan bahwa variabel volume penjualan secara parsial berpengaruh terhadap laba usaha pada usaha nelayan Kelurahan Kabola Kecamatan Kabola Kabupaten Alor. (4). Secara simultan variabel biaya operasional, harga jual dan volume penjualan memiliki nilai signifikan sebesar 0,00 dimana nilai ini lebih kecil dari nilai alfa yaitu sebesar 0,05 yaitu 5%, sehingga hasil penelitian ini secara simultan menerima H4 yang menyatakan bahwa variabel biaya operasional, harga jual dan volume penjualan secara simultan atau bersama-sama berpengaruh terhadap laba usaha nelayan Kelurahan Kabola Kecamatan Kabola Kabupaten Alor.
DAMPAK KENAIKAN TARIF CUKAI DAN PENGENAAN PAJAK ROKOK ELEKTRIK PADA PELAKU USAHA ROKOK ELEKTRIK DI KOTA KUPANG Angela Merici Minggu; Varel Julian Ballo; Christian Daniel Manu
JAMER : Jurnal Akuntansi Merdeka Vol. 6 No. 1 (2025): JAMER (Jurnal Akuntansi Merdeka)
Publisher : Universitas Merdeka Madiun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33319/jamer.v6i1.137

Abstract

Based on the Regulation of the Minister of Finance number 143/PMK.010/2023, cigarette excise is a state levy imposed on cigarettes. Cigarette tax is a state levy on cigarette tax collected directly by the central government. The object of cigarette tax is tobacco products including cigarettes, cigars, leaf cigarettes, and other forms of cigarettes imposed on cigarettes. Then, the subject of cigarette tax itself is cigarette consumers, with taxpayers being cigarette factory entrepreneurs/producers and cigarette importers who have an Exciseable Goods Entrepreneur Identification Number (NPPBKC) permit. This study aims to describe the impacts caused by the increase in excise rates and the imposition of taxes on electronic cigarettes in Kupang City. The population used in this study were business owners and employees of Vape Shop XX Kupang. The sample of this study consisted of 3 people consisting of the business owner and two employees. The data collection technique used in this study came from primary data or data obtained directly through interviews with business owners and employees of Vape Shop XX Kupang. This study also uses secondary data, namely data on the percentage of smokers in Kupang City based on the 2013 and 2018, and excise rates based on Minister of Finance Regulation No. 192/PMK.010/2022. The results of the study show that the increase in excise rates and the imposition of taxes on electronic cigarettes have an impact on the understanding of excise and taxes, public consumption, electronic cigarette trade, and the response of the Kupang City community.
Co-Authors Christian Daniel Manu Christiani, Yuningsih Nita Eka M. I. Seseli Erny Selfina Nggala Hambandima Godlief F. Neonufa Jusuf Aboladaka Rosari, Renya Sabu, Junius Menase Sau Sonbay, Yolinda Santi Varel Julian Ballo