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All Journal Jurnal Akuntansi dan Pajak Jurnal Maneksi (Management Ekonomi Dan Akuntansi) INTELEKTIVA Jurnal Administrasi Terapan
JAMES PELUPESSY
Politeknik Negeri Ambon
Arts Humanities Chemistry Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Public Health Social Sciences Other

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PERHITUNGAN DAN PENYAJIAN LAPORAN PENJUALAN DENGAN MENGGUNAKAN PIVOT TABLE PADA UD. MULTI TEHNIK MUHAMAD RIDWAN; MERSYIA F APONNO; JAMES PELUPESSY
JURNAL MANEKSI Vol 9, No 1 (2020): Juni 2020
Publisher : Politeknik Negeri Ambon

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (411.022 KB) | DOI: 10.31959/jm.v9i1.403

Abstract

Tujuan dari penelitian ini adalah untuk menerapkan fitur Microsoft Excel, Pivot Table, pada pembuatan laporan penjualan UD. MULTI TEHNIK. Oleh karena itu, waktu meminimalkan perhitungan dan penyajian laporan dapat dioptimalkan. Menggunakan perbandingan waktu sebelum dan sesudah penerapan, maka fitur ini menunjukkan hasil yang menguntungkan.Hasilnya menunjukkan bahwa fitur Pivot Table memangkas waktu kerja secara efektif. Pekerjaan selesai sekitar 15 hingga 25 menit secara elektronik sementara itu akan selesai sekitar 1 hingga 2 jam secara manual.
EFEKTIFITAS DAN EFISIENSI TEKNOLOGI INFORMASI MELALUI TELEWORKING AUDITOR INTERNAL DI MASA PANDEMIC James Pelupessy
Jurnal Akuntansi dan Pajak Vol 23, No 1 (2022): JAP : Vol. 23, No. 1, Februari 2022 - Juli 2022
Publisher : ITB AAS INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jap.v23i1.5696

Abstract

The Industrial Revolution 4.0 which is in line with the technological revolution requires human resources to be competent and reliable in the use of technology. These changes have greatly impacted to the work of professional auditors in the midst of a pandemic. Limited physical access, necessities of life and work professionalism are considerations for auditors to continue to carry out auditing online, namely Teleworking. This study is a qualitative descriptive study that aims to assess the effectiveness and efficiency of teleworking in the internal auditor profession during the pandemic. The informants in this study were Maluku provincial government staff who were government internal supervisory staff or APIP. Research data obtained from interviews with four APIP informants offline and online. The results show that teleworking in a pandemic situation is very effective and efficient in the internal auditor profession and the auditor's skills and competencies in mastering digital information technology while still applying audit standards to produce quality audits.
IMPLEMENTATION OF THE VILLAGE FUND POLICY BASED ON MINISTER OF FINANCE REGULATION NUMBER 93 OF 2015 IN SUB-DISTRICT ‘’X’’ JAMES PELUPESSY
JURNAL EKONOMI, SOSIAL & HUMANIORA Vol 3 No 01 (2021): INTELEKTIVA : JURNAL EKONOMI, SOSIAL DAN HUMANIORA (EDISI - AGUSTUS 2021 )
Publisher : KULTURA DIGITAL MEDIA ( Research and Academic Publication Consulting )

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

Abstract

This research aims to describe the policy implementation and inhibiting factors of the Village Fund implementation. This research uses a descriptive-qualitative approach. Data collection was conducted through literature study, documentation, and digital internet searching. The results of this study indicate that the implementation of village funds in Sub-district X, Regency Y has been running in accordance with the Minister of Finance Regulation No. 93/2015 on the procedures for allocation, distribution, use, monitoring, and evaluation. However, at the distribution stage there was a delay from the predetermined date. The inhibiting factors in the implementation of the Village Fund are delays in making Technical Guidelines (Juknis) and also the quality of human resources.
STUDI KELAYAKAN PEMANFAATAN PRODUK BERBABAHAN BAKU PALA : (BASIC PRODUCT) James Pelupessy
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 | Full PDF (335.687 KB) | DOI: 10.31959/jm.v11i2.1495

Abstract

The aims of this study were 1) to find out the process of refining nutmeg oil in the sole owner of the plantation (parkenir) from the Dutch heritage of Van Den Broeke and the surrounding nutmeg farmers to meet the raw materials for producing nutmeg oil. 2) Analyze the feasibility of refining nutmeg oil. 3) Analyze sensitivity. Market aspect analysis was carried out by searching digital markets such as shopee, Bukalapak to find out nutmeg oil products with various packages and nutmeg oil content abys aromatherapy and selling prices for various package sizes. The number of buyers for various sizes shows the consumer's response to nutmeg oil as aromatherapy. Analysis of technical aspects is obtained by collecting data on technology, processing, and investment in distillation equipment at the Van den Broeke parkenir in Walang village, Banda sub-district. These data form the basis of production capacity analysis. Investment planning, the need for raw materials and labor increased gradually over three years. The number of workers in the micro industry is not more than five people. This research was conducted at Parkenir Van den Broek, Walang Village, Banda sub-district, Central Maluku Regency. The determination of the research location was carried out purposively, with the consideration that Parkenir Van den Broek is the only nutmeg plantation with an area of ​​12.5 ha and has distillation equipment in Banda. The results of the calculation of the investment feasibility criteria in this production process are: 1. The NPV (Net Present Value) of the nutmeg oil refining industry generates an NPV or net profit at the end of the project, which is Rp. 53,836,063 Because the NPV value is > 0, this business is feasible. 2. Net B/C (Net Benefit Cost Ratio) The nutmeg oil refining industry produces a Net B/C value of 1.26. This means that the nutmeg oil refining industry is feasible because the Net B/C value is > 1. 3. The IRR (Internal Rate Of Return) The nutmeg oil refining industry is feasible because it obtains an IRR > 18%, namely 54%.
PERHITUNGAN DAN PENYAJIAN LAPORAN PENJUALAN DENGAN MENGGUNAKAN PIVOT TABLE PADA UD. MULTI TEHNIK MUHAMAD RIDWAN; MERSYIA F APONNO; JAMES PELUPESSY
Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Vol. 9 No. 1 (2020): Juni 2020
Publisher : Politeknik Negeri Ambon

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (411.022 KB) | DOI: 10.31959/jm.v9i1.403

Abstract

Tujuan dari penelitian ini adalah untuk menerapkan fitur Microsoft Excel, Pivot Table, pada pembuatan laporan penjualan UD. MULTI TEHNIK. Oleh karena itu, waktu meminimalkan perhitungan dan penyajian laporan dapat dioptimalkan. Menggunakan perbandingan waktu sebelum dan sesudah penerapan, maka fitur ini menunjukkan hasil yang menguntungkan.Hasilnya menunjukkan bahwa fitur Pivot Table memangkas waktu kerja secara efektif. Pekerjaan selesai sekitar 15 hingga 25 menit secara elektronik sementara itu akan selesai sekitar 1 hingga 2 jam secara manual.
EFEKTIFITAS DAN EFISIENSI TEKNOLOGI INFORMASI MELALUI TELEWORKING AUDITOR INTERNAL DI MASA PANDEMIC James Pelupessy
Jurnal Akuntansi dan Pajak Vol 23, No 1 (2022): JAP : Vol. 23, No. 1, Februari 2022 - Juli 2022
Publisher : ITB AAS INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jap.v23i1.5696

Abstract

The Industrial Revolution 4.0 which is in line with the technological revolution requires human resources to be competent and reliable in the use of technology. These changes have greatly impacted to the work of professional auditors in the midst of a pandemic. Limited physical access, necessities of life and work professionalism are considerations for auditors to continue to carry out auditing online, namely Teleworking. This study is a qualitative descriptive study that aims to assess the effectiveness and efficiency of teleworking in the internal auditor profession during the pandemic. The informants in this study were Maluku provincial government staff who were government internal supervisory staff or APIP. Research data obtained from interviews with four APIP informants offline and online. The results show that teleworking in a pandemic situation is very effective and efficient in the internal auditor profession and the auditor's skills and competencies in mastering digital information technology while still applying audit standards to produce quality audits.
Peran Akuntansi Biaya Lingkungan Dalam Mendorong Praktik Perikanan Berkelanjutan James Pelupessy
Jurnal Administrasi Terapan Vol. 4 No. 1 (2025): Maret
Publisher : P3M Politeknik Negeri Ambon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31959/jat.v4i1.3376

Abstract

The implementation of environmental cost accounting has the potential to transform the fishing industry in Maluku's perspective on natural resource sustainability and strengthen government and community efforts to protect the marine ecosystems that constitute the region's primary asset.This study used a qualitative approach to evaluate sustainable fishing practices. Environmental costs are not yet recorded or considered in calculating the profitability of fishing businesses, despite the potential for ecosystem damage and operational waste. Operational activities have the potential to damage the environment from high fuel consumption to fishing gear that poses risks to coral reefs.
Co-Authors MERSYIA F APONNO MUHAMAD RIDWAN