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ANALISIS BELUM OPTIMALNYA REALISASI ANGGARAN BELANJA PADA BAGIAN UMUM SETDA MALUKU Jaelani La Masidonda; Muslim Muslim; Ayun Karmila Nursan
Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Vol. 10 No. 2 (2021): Desember 2021
Publisher : Politeknik Negeri Ambon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31959/jm.v10i2.1715

Abstract

This study aims to analyze the not yet optimal realization of the expenditure budget at the Maluku Regional Secretariat General Bureau. This study uses a quantitative descriptive research approach and is supported by in-depth interviews, in which the researcher explains existing phenomena using numbers to obtain an overview and characteristics of the conditions under study. Data collection is done by means of interviews, observation (observation) and documentation. Data analysis techniques use spending variance and spending growth. The results of this study indicate that the results of the analysis of variance on state spending in 2019 - 2020 show an increase. Meanwhile, the results of the analysis of budget growth in 2020 show not good. This is because the growth value is negative, which is caused by refocusing. Keywords: Analysis, Budget, Expenditure Realization
ANALISIS PENGARUH FAKTOR INTERNAL TERHADAP BUDAYA MUTU PERGURUAN TINGGI SWASTA DI WILAYAH PROVINSI MALUKU Jaelani La Masidonda; Dwi Hariyanti
Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Vol. 11 No. 2 (2022): Desember
Publisher : Politeknik Negeri Ambon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31959/jm.v11i2.1716

Abstract

This study aims to reveal the post-covid-19 quality culture through examining internal factors that influence the internal quality culture at private tertiary institutions (PT) in the Maluku region. This research is a quantitative research, the object of research is at private universities in the Maluku region. Conducting research in February 2022-March 2023. The research sample is an internal quality auditor with a total of 43 respondents, with saturated sample criteria. The analytical tool, namely inferential analysis, is used by SPSS through multiple regression. The results of the study explain that the quality culture in post-covid 19 tertiary institutions in the Maluku region is significantly influenced by internal factors through the variables of management support, facilities and infrastructure, regulation and finance. Keywords: quality culture, management support, regulation, finance and finance
Revealing The Causes Of Unoptimized Internal Auditor Performance At Higher Educa-tion In The Maluku Region Hariyanti, Dwi; Masidonda, Jaelani La
International Journal of Artificial Intelligence Research Vol 6, No 1.2 (2022)
Publisher : STMIK Dharma Wacana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29099/ijair.v6i1.2.908

Abstract

This study aims to reveal the performance of internal quality auditors who have not been optimal through examining the factors that influence the performance of internal quality auditors at private universities (PT) in the Maluku region. This research is a quantita-tive research, the object of research is at private universities in the Maluku region. Con-ducting research in February 2022-March 2023. The research sample is an internal quality auditor with a total of 43 respondents, with saturated sample criteria. The ana-lytical tool, namely inferential analysis, is used by SPSS through Multiple Regression. The results of the study explained that the cause of the non-optimal performance of in-ternal quality auditors at tertiary institutions in the Maluku Region was the support from university leaders and foundations. Meanwhile, what supports the performance of internal quality auditors that are still running today are the factors of competence, inde-pendence and quality culture owned by internal quality auditors of higher education. In order to optimize the performance effectiveness of internal quality auditors in tertiary institutions, support from the tertiary top management is urgently needed.
REVEALING THE CAPITAL STRUCTURE FACTOR IS DOMINATED BY DEBT TO LQ45 COMPANIES ON THE INDONESIA STOCK EXCHANGE Masidonda, Jaelani La; Hariyati, Tri Retno; Hariyanti, Dwi
Jurnal Aplikasi Manajemen Vol. 21 No. 4 (2023)
Publisher : Universitas Brawijaya, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/ub.jam.2023.021.04.19

Abstract

Capital structure has an important role that must be determined to improve the welfare of the owner or the value of the company. Many studies have been done before about capital structure. This study aims to analyze the effect of Chief Executive Officer (CEO) ability, return on investment, return on equity and profit margin on capital structure. This study includes a database outside of accounting data, namely CEO Ability. This is important to study to determine the ability of the CEO in providing internal sources of funds in the capital structure of LQ45 companies on the Jakarta Stock Exchange which are more dominated by debt. The method used is a mixed method between quantitative methods and qualitative methods. The quantitative method uses multiple linear regression analysis. While qualitative methods are used to analyze the influence based on the results of interviews. The object of research was conducted on 45 companies included in the LQ45 stock list on the Indonesia Stock Exchange with a sample of 31 companies. The reasons for selecting 31 samples: a) the company has been listed on the IDX during the 2017-2021 research period, b) has financial statements with non-negative retained earnings and equity. The results showed that CEO ability, profit margin, return on investment as a factor causing capital structure is dominated by debt, while return on equity has no effect on capital structure. The implication of this research is that CEOs who are less able to increase profits to meet the availability of internal funds, the company must meet funding needs sourced from debt through good net working with fund owners.
MODAL DAN PELUANG PASAR SEBAGAI DETERMINAN INOVASI USAHA PENJUAL IKAN ”JIBU-JIBU” DI WILAYAH KOTA AMBON Masidonda, Jaelani; Hariyanti, Dwi
Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Vol. 8 No. 2 (2019)
Publisher : Politeknik Negeri Ambon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31959/jm.v8i2.394

Abstract

Penelitian ini bertujuan untuk menguji dan menganalisis modal dan peluang pasar sebagai determinan inovasi usaha. Kajian penelitian dikembangan untuk mengetahui peran modal dan peluang pasar dalam meningkatkan inovasi usaha penjual ikan “jibu-jibu” di Wilayah Kota Ambon. Hasil penelitian menemukan bahwa modal berpengaruh meningkatkan inovasi usaha. Hal ini, disebabkan karena penjual ikan “jibu-jibu” telah melakukan usaha untuk menambah modalnya melalui akses bantuan modal dan pinjaman dari pihak lain (non bank). Besarnya jumlah modal yang dimiliki, telah mendorong jibu-jibu untuk melakukan inovasi-inovasi pengembangan usahanya. Hal ini sesuai fakta empiris yang menujukkan bahwa 24% jibu-jibu telah melakukan upaya untuk memenuhi kebutuhan modalnya dan sebanyak 20% dari jibu-jibu telah melakukan inovasi/cara usaha baru dalam bentuk menjual ikan yang telah diolah dan inovasi pelayanan kepada pembeli. Peluang pasar meningkatkan inovasi usaha. Meningkatnya peluang pasar, karena terus meningkatnya kebutuhan para pembeli, sehingga menuntut jibu-jibu untuk melakukan inovasi dengan meningkatkan implementasi dari kreatifitas jibu-jibu untuk memberikan nilai tambah pada produk ikan dan semua sumber daya yang dimiliki. Dengan demikian jibu-jibu dapat berusaha dengan lebih menguntungkan. Selain itu, kemudahan untuk memperoleh pasar baru dalam memasarkan produknya serta kemudahan memperoleh informasi tentang pesaing penjual ikan, mendorong jibu-jibu untuk melakukan inovasi usaha atau cara baru dalam memasarkan produknya.
MODAL DAN KARAKTERISTIK INDIVIDU: PENENTU INOVASI USAHA PENJUAL IKAN ”JIBU-JIBU” DI KOTA AMBON La Masidonda, Jaelani
Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Vol. 9 No. 1 (2020)
Publisher : Politeknik Negeri Ambon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31959/jm.v9i1.457

Abstract

Tujuaan penelitian ini adalah untuk menguji dan menganalisis modal dan karakteristik individu sebagai faktor penentu inovasi usaha. Penelitian ini dikembangkan dengan mengintegrasikan modal dengan karakteristik individu yang mempunyai peran seperti kemauan bekerja keras, rasa percaya diri yang baik, pengalaman dalam bekerja sebagai jibu-jibu dan pendidikan/pelatihan terhadap inovasi usaha. Pendekatan yang digunakan dalam penelitian adalah dalam bentuk survey terhadap 80 “jibu-jibu” yang berada di Wilayah Kota Ambon. Pengamdilan data dilakukan dengan metode purposive sampling. Alat analisis dalam penelitian ini adalah Regresi Linier Berganda. Penelitian ini menemukan bahwa modal berpengaruh dan meningkatkan inovasi usaha. Penyebab temuan ini adalah kebutuhan modal penjual ikan ”jibu-jibu”  tidak hanya di penuhi dengan modal sendiri tetapi juga dipenuhi dari pihak lain yaitu bantuan modal dan pinjaman dari pihak lain (non bank) dan modal social (modal kepercayaan). Jumlah modal yang dimiliki oleh jibu-jibu mendorong melakukan inovasi untuk pengembangan usahanya. Hasil riset ini, sesuai dengan fakta empiris yang mengabarkan bahwa 35% jibu-jibu telah melakukan akses penambahan modalnya dan sebanyak 18% dari jibu-jibu telah melakukan inovasi usaha dalam bentuk menjual ikan yang telah diolah dan inovasi pelayanan kepada pembeli. Selain varibel modal ternyata terdapat karakteristik individu yang dapat mempengaruhi inovasi usaha, namun berdasarkan hasil riset menunjukkan bahwa tidak berpengaruh terhadap inovasi usaha. Hal ini disebabkan oleh masih rendahnya karakteristik individu yang dicerminkan oleh rasa percaya diri sebesar 21%, selain itu kemauan kerja keras sebesar 16% dan belum pernah memperoleh pendidikan/pelatihan sehingga tidak menentukan inovasi usaha.
PENILAIAN KINERJA KEUANGAN DAERAH PADA PEMERINTAH KABUPATEN KEPULAUAN ARU Masidonda, Jaelani La; Sahupala, Jusuf; Baadilla, Julia Annadzmi
Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Vol. 10 No. 1 (2021)
Publisher : Politeknik Negeri Ambon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31959/jm.v10i1.1714

Abstract

This study aims to assess the financial performance of the Aru Islands Regency Region in 2017-2020. This research is a quantitative descriptive research, carried out at the Regional Financial and Asset Management Agency (BPKAD) of Aru Islands Regency. Data collection uses the documentation method. The data analysis technique uses regional financial ratio analysis. The results of the analysis show that the performance of the local government of Aru Islands Regency, seen from the ratio of independence, can be said to be low, meaning that the level of regional independence is low and still depends on revenue from the center. PAD financial effectiveness ratio can be categorized, not effective. Regional financial efficiency ratios are quite efficient. The ratio of compatibility between routine spending and development spending is not balanced. The PAD growth ratio experienced low growth. Keywords: Regional Financial Performance, Independence Ratio, Effectiveness, Efficiency, Harmony, and Growth.
ANALISIS BELUM OPTIMALNYA REALISASI ANGGARAN BELANJA PADA BAGIAN UMUM SETDA MALUKU Masidonda, Jaelani La; Muslim, Muslim; Nursan, Ayun Karmila
Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Vol. 10 No. 2 (2021)
Publisher : Politeknik Negeri Ambon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31959/jm.v10i2.1715

Abstract

This study aims to analyze the not yet optimal realization of the expenditure budget at the Maluku Regional Secretariat General Bureau. This study uses a quantitative descriptive research approach and is supported by in-depth interviews, in which the researcher explains existing phenomena using numbers to obtain an overview and characteristics of the conditions under study. Data collection is done by means of interviews, observation (observation) and documentation. Data analysis techniques use spending variance and spending growth. The results of this study indicate that the results of the analysis of variance on state spending in 2019 - 2020 show an increase. Meanwhile, the results of the analysis of budget growth in 2020 show not good. This is because the growth value is negative, which is caused by refocusing. Keywords: Analysis, Budget, Expenditure Realization
ANALISIS PENGARUH FAKTOR INTERNAL TERHADAP BUDAYA MUTU PERGURUAN TINGGI SWASTA DI WILAYAH PROVINSI MALUKU Masidonda, Jaelani La; Hariyanti, Dwi
Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Vol. 11 No. 2 (2022)
Publisher : Politeknik Negeri Ambon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31959/jm.v11i2.1716

Abstract

This study aims to reveal the post-covid-19 quality culture through examining internal factors that influence the internal quality culture at private tertiary institutions (PT) in the Maluku region. This research is a quantitative research, the object of research is at private universities in the Maluku region. Conducting research in February 2022-March 2023. The research sample is an internal quality auditor with a total of 43 respondents, with saturated sample criteria. The analytical tool, namely inferential analysis, is used by SPSS through multiple regression. The results of the study explain that the quality culture in post-covid 19 tertiary institutions in the Maluku region is significantly influenced by internal factors through the variables of management support, facilities and infrastructure, regulation and finance. Keywords: quality culture, management support, regulation, finance and finance