Claim Missing Document
Check
Articles

Found 30 Documents
Search

Analisis Pengaruh Perputaran Modal Kerja Terhadap Profitabilitas Pada Perusahaan Makanan Dan Minuman Yang Terdaftar Di Bursa Efek Indonesia Santika, Epi; Asrida, Wa; Sipakoly, Selly; Hariyanti, Dwi; Hariyati, Tri Retno
Journal of Applied Accounting Vol 4 No 1 (2025): JUNI
Publisher : ISAS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52158/jaa.v4i1.1264

Abstract

Abstract This research was conducted to determine the effect of working capital turnover on profitability at PT. Mayora Indah Tbk. This study uses simple linear regression analysis method to ascertain the direction of the relationship between independent variables and dependent variables, whether it has a positive or negative relationship, and to predict the value of the dependent variable when the value of the independent variable experiences an increase or decrease using the formula Y = a + bX. The results of this study, based on simple linear regression testing, indicate that working capital turnover negatively affects profitability, as well as the t-test, indicating that working capital turnover does not have a significant effect on profitability. Keywords: Working Capital Turnover, Profitability
PENINGKATAN LITERASI KEUANGAN MASYARAKAT MELALUI PROGRAM EDUKASI DAN PELATIHAN KEUANGAN Litamahuputty, Jacomina Vonny; Sipakoly, Selly
Community Development Journal : Jurnal Pengabdian Masyarakat Vol. 5 No. 2 (2024): Volume 5 No. 2 Tahun 2024
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/cdj.v5i2.27390

Abstract

Literasi keuangan masyarakat memiliki peran yang krusial dalam meningkatkan kesejahteraan finansial dan stabilitas ekonomi suatu negara. Namun, tingkat literasi keuangan yang rendah masih menjadi tantangan di banyak negara, termasuk Indonesia. Oleh karena itu, diperlukan upaya nyata untuk meningkatkan literasi keuangan masyarakat melalui program edukasi dan pelatihan keuangan yang efektif. Tujuan pengabdian ini untuk meningkatkan literasi keuangan masyarakat melalui program edukasi dan pelatihan keuangan dengan fokus pada peningkatan pengetahuan, keterampilan, dan sikap yang bijak terhadap keuangan. Metode yang digunakan dalam pengabdian ini menggabungkan pendekatan Partisipatoris Action Research (PAR) dan Community-Based Research (CBR). Pendekatan PAR memungkinkan kolaborasi dengan masyarakat dalam merancang dan melaksanakan program literasi keuangan, sementara pendekatan CBR memungkinkan keterlibatan langsung dalam kehidupan masyarakat target untuk memahami tantangan-tantangan yang dihadapi. Hasil pengabdian menunjukkan peningkatan yang signifikan dalam literasi keuangan masyarakat, terutama dalam pemahaman konsep dasar keuangan, perubahan perilaku keuangan yang lebih bijak, serta peningkatan akses dan partisipasi dalam layanan keuangan formal. Dengan demikian, program edukasi dan pelatihan keuangan ini memiliki dampak positif yang dapat membantu masyarakat mencapai kesejahteraan finansial yang lebih baik. Kesimpulannya, upaya peningkatan literasi keuangan melalui program-program seperti ini membutuhkan kerjasama yang erat antara peneliti, pemangku kepentingan, dan masyarakat untuk mencapai hasil yang berkelanjutan dan signifikan.
STRATEGI PENGEMBANGAN FINTECH DI INDONESIA DENGAN PENDEKATAN BUSINESS MODEL CANVAS Anita, Siska Yuli; Burhanuddin, Burhanuddin; Litamahuputty, Jacomina Vonny; Sipakoly, Selly; Nurchayati, Nurchayati
JURNAL ILMIAH EDUNOMIKA Vol. 8 No. 2 (2024): EDUNOMIKA
Publisher : ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jie.v8i2.13136

Abstract

Abstrak Pengembangan fintech di Indonesia dan business model canvas menjadi subjek utama dalam penelitian ini. Pendekatan penelitian ini mengumpulkan data melalui studi literatur, yang melibatkan pembacaan literatur dari berbagai sumber termasuk buku, jurnal, dan laporan dengan menggunakan pendekatan kualitatif dan deduktif. Temuan penelitian ini menunjukkan fintech di Indonesia sudah berkembang sangat pesat dan telah merambah ke berbagai sektor, mulai dari pembayaran, peminjaman, perencanaan keuangan, pembiayaan hingga investasi. Hal ini dapat memberikan kemudahan kepada masyarakat dalam memenuhi segala kebutuhannya terutama dalam hal finansial. Selain itu, penerapan business model canvas sangat efektif dalam membantu perusahaan dalam menggambarkan dan memvisualisasikan model bisnis yang diinginkan agar dapat memudahkan dalam melakukan pelayanan kepada masyarakat serta dapat memaksimalkan pendapatan dan keuntungan jangka panjang. Kata Kunci: Strategi Pengembangan, Financial Technology (Fintech), Business Model Canvas
Pelatihan Penyusunan Laporan Keuangan dengan Menggunakan Aplikasi Akuntansiku pada Usaha Kecil Omela Eras Nikijuluw, Allyssia E.J.V.; Manuputty, Rafael K.A.; Litamahuputty, Jacomina Vonny; Patty, Junus Paulus; Sipakoly, Selly; Pariama, Leonardo Stevy
Jurnal Pengabdian West Science Vol 3 No 12 (2024): Jurnal Pengabdian West Science
Publisher : Westscience Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/jpws.v3i12.1902

Abstract

Kegiatan pengabdian kepada masyarakat ini bertujuan untuk meningkatkan kemampuan pelaku usaha kecil dalam menyusun laporan keuangan menggunakan aplikasi "Akuntansiku". Pelatihan difokuskan pada Usaha Kecil Omela Eras yang bergerak di bidang produksi kain tenun di Jalan Sirimau RT 02 RW 02 Kayu Putih Soya, dengan pemilik usaha Mama Oke. Metode pelaksanaan mencakup survei awal, workshop dua hari dengan sesi teori dan praktik, serta evaluasi pasca-pelatihan. Hasil kegiatan menunjukkan peningkatan signifikan dalam pemahaman peserta terkait pengelolaan keuangan dan kemampuan menyusun laporan keuangan secara mandiri. Dengan kemampuan baru ini, usaha kecil Omela Eras diharapkan dapat meningkatkan efisiensi operasional, akses ke pembiayaan, dan daya saing di pasar. Program pelatihan serupa diusulkan untuk dilakukan secara berkala untuk mencakup lebih banyak pelaku usaha kecil di wilayah sekitar
Integrating Human Centered Management and Circular Economy for Sustainable Business Growth Sipakoly, Selly
Jurnal Informatika Ekonomi Bisnis Vol. 7, No. 4 (December 2025)
Publisher : SAFE-Network

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37034/infeb.v7i4.1318

Abstract

This study examines the strategic integration of Human-Centered Management (HCM) and Circular Economy (CE) as a pathway to achieve sustainable business growth. The scope of the research focuses on understanding how human capabilities, organizational culture, and regenerative resource systems interact to support long-term sustainability performance. The objective is to develop an integrated conceptual model that connects human-centered values with circular practices. The study employs a qualitative-descriptive approach supported by systematic literature analysis. Data were collected from reputable scientific databases and screened based on relevance, recency, and academic quality. The findings reveal dominant HCM themes such as empowerment, participatory leadership, capability development, and meaningful work, which collectively strengthen employee readiness for circular innovation. CE themes identified include eco-design, life-cycle extension, resource recovery, closed-loop production, and collaborative supply chains. The results show that the synergy of HCM and CE enhances innovation capability, operational efficiency, workforce engagement, and value chain resilience. The study concludes that integrating human-centered values and circular strategies provides a solid foundation for regenerative and future-ready business models. Recommendations for further research include empirical testing of the proposed model and sector-specific implementation analysis.
PENGARUH SIKAP DAN MOTIVASI TERHADAP NIAT BERWIRAUSAHA (STUDI PADA MAHASISWA JURUSAN AKUNTANSI POLITEKNIK NEGERI AMBON) Pormes, Ludwina; SIPAKOLY, SELLY
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.v8i2.228

Abstract

The purpose of this study was to determine the effect of student attitudes and motivations on the intention of entrepreneurship of Ambon State Polytechnic students.This type of research is causal research which examines the relationship of attitudes and motivations to the intention of entrepreneurship with quantitative methods and the analysis used is multiple regression analysis by taking samples of students who have participated in entrepreneurship courses this period.The results of this study indicate that attitudes and motivation have a significant effect on the intention of entrepreneurship of Ambon State Polytechnic students with a significance value of 0.05Tujuan penelitian ini adalah untuk mengetahui pengaruh sikap dan motivasi mahasiswa terhadap niat berwirausaha mahasiswa Politeknik Negeri Ambon.Jenis penelitian ini adalah penelitian sebab akibat yang menguji hubungan sikap dan motivasi terhadap niat berwirausaha dengan metode kuantitatif dan analisis yang digunakan adalah analisis regresi berganda dengan mengambil sampel mahasiswa yang sudah mengikuti mata kuliah kewirausahaan periode ini.Hasil dari penelitian ini menunjukan bahwa sikap dan motivasi berpengaruh signifikan terhadap niat berwirausaha mahasiswa Politeknik Negeri Ambon dengan nilai signifikansi 0.05
Faktor-Faktor Yang Memengaruhi Keputusan Pembelian Konsumen Terhadap Produk Asuransi (Studi Kasus Produk SinarmasMSIG life Link 88 pada PT. Asuransi Jiwa SinarmasMSIG life Cabang Ambon) Sipakoly, Selly
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.v8i2.330

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh factor-faktor seperti produk, harga, promosi dan proses jasa terhadap keputusan pembelian konsumen dalam memilih produk smile link 88 PT. Asuransi Jiwa SinarmasMSIG life Cabang Ambon.  Penelitian ini merupakan penelitian empiris, dengan teknik sampling yang digunakan adalah  purposive sampling.   Analisis yang digunakan adalah analisis regresi berganda dengan persamaan kuadrat terkecil dan uji hipotesis menggunakan  t-statistik untuk menguji koofisien regresi parsial serta F-statistik untuk menguji pengaruh bersama-sama dengan tingkat kepercayaan 5%. Hasil uji hipotesis pada  uji t statistik terlihat  terdapat pengaruh positif dan signifikan produk (product) terhdap keputusan pembelian konsumen dalam memilih produk smile link 88, terdapat pengaruh negatif dan signifikan harga (price) keputusan pembelian  konsumen dalam memilih produk smile link 88, terdapat pengaruh positif dan signifikan promosi (promotion) terhadap keputusan pembelian konsumen dalam memilih produk smile link 88 dan terdapat pengaruh positif dan signifikan proses jasa(process) terhadap keputusan pembelian konsumen dalam memilih produk smile link 88.
DYNAMICS OF INTERPERSONAL COMMUNICATION IN IMPROVING TEAMWORK EFFICIENCY Indah Sulistiani; Syarifuddin; Selly Sipakoly
Jurnal Komunikasi Vol. 1 No. 10 (2024): Jurnal Komunikasi
Publisher : ADISAM PUBLISHER

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

Abstract

In an organizational environment, if there is increased interpersonal communication, it will have a positive impact on the level of commitment to the organization. By involving an effective communication process, all tasks within an organization can be carried out well. A collection of people working together to accomplish a task or reach a common goal is known as a team. In teamwork, each member brings unique expertise, experience, and skills that contribute to achieving the team's goals. Communication, cooperation, coordination, and mutual support among team members are important aspects of an effective work team. Through cooperation and synergy, work teams can increase efficiency, productivity and quality of work. This article's methodology makes use of literature study, which is a technique for gathering data that entails comprehending and examining theories from a variety of research-related books. The ideas of interpersonal communication, cooperation, and effectiveness in collaboration are covered in this study, as well as the connection between the two
The Effect of Marketing and Business Capital Digitalization on MSME Performance in Ambon City: Multiple Regression Analysis Approach Sipakoly, Selly
Digital Innovation : International Journal of Management Vol. 3 No. 2 (2026): April: Digital Innovation : International Journal of Management
Publisher : Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/digitalinnovation.v3i2.695

Abstract

Micro, Small, and Medium Enterprises (MSMEs) constitute the backbone of Indonesia's national economy, contributing approximately 61% of GDP and absorbing 97% of the total workforce; however, the majority of MSME actors, particularly in eastern Indonesia, continue to face structural barriers in digital technology adoption and capital access that constrain optimal business performance. This study aims to analyze the partial and simultaneous effects of marketing digitalization and business capital on MSME performance in Ambon City. A quantitative approach with associative-causal design was employed, involving 30 respondents selected through purposive sampling from active MSME operators in Ambon City. Data were collected via a five-point Likert scale questionnaire and analyzed using multiple linear regression with IBM SPSS version 26, preceded by validity, reliability, and classical assumption tests. Results demonstrate that marketing digitalization exerts a positive and significant partial effect on MSME performance (t = 8.060; sig. = 0.000; β = 1.061), establishing it as the most dominant predictor in the model. Conversely, business capital shows no significant partial effect (t = 0.746; sig. = 0.462), attributable to the homogeneity of capital access among MSME actors in archipelagic regions. Simultaneously, both variables significantly influence MSME performance (F = 287.070; sig. = 0.000), with an exceptionally high R Square of 0.955, indicating that 95.5% of performance variance is collectively explained by the two predictors. These findings underscore the critical role of digital marketing capabilities over financial resources alone in archipelagic contexts. It is recommended that the Ambon City Government integrate digital marketing literacy training programs synergistically with inclusive financing schemes to comprehensively strengthen MSME competitiveness across the Maluku archipelago.
Christian Ethics Education as a Solution for the Problem of Online Gambling and Online Loans in Christian Societies Leonardo Stevy Pariama; Junus Paulus Patty; Selly Sipakoly; Jacomina Vonny Litamahuputty
International Education Trend Issue Vol. 2 No. 2 (2024): International Education Trend Issue July–December
Publisher : PT. BATARI EDU CALYA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56442/ieti.v2i2.914

Abstract

The rise of online gambling presents significant ethical and social challenges, particularly within Christian communities, where such behavior conflicts with core religious values. This study examines the potential of Christian ethics education as a solution to mitigate the impact of online gambling, highlighting principles of stewardship, self-control, and moral integrity as key frameworks for addressing this issue. Through a qualitative descriptive approach based on literature review, this research explores the addictive nature of online gambling, its effects on individuals and families, and the Christian perspective on gambling-related behaviors. Findings suggest that Christian ethics education can play a crucial role in fostering awareness and resilience against gambling addiction, promoting values that align with responsible living, financial prudence, and community harmony. This study underscores the importance of integrating Christian ethical teachings into community and church programs as a preventive strategy, offering believers practical guidance to navigate the moral challenges of the digital age.