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All Journal Ilmu Administrasi Publik INFERENSI Jurnal Maneksi (Management Ekonomi Dan Akuntansi) JURNAL SIMETRIK Journal of Economic, Bussines and Accounting (COSTING) Budimas : Jurnal Pengabdian Masyarakat INSTITUTIO : JURNAL PENDIDIKAN AGAMA KRISTEN Jurnal Penelitian Ekonomi Manajemen dan Bisnis Spectrum: Multidisciplinary Journal Journal of Social Work and Science Education Jurnal Multidisiplin Indonesia IJSS: International Journal of Social Brilliant International Journal of Management and Tourism Lentera Negeri BORJUIS (JURNAL OF ECONOMY) NETIZEN (JOURNAL OF SOCIETY AND BUSSINESS) Jurnal Ekonomi dan Bisnis (Jebi)
Albertus Lalaun, Albertus
Politeknik Negeri Ambon
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MENGUKUR EFEKTIVITAS KEUANGAN PT BANK CENTRAL ASIA TBK  DALAM PERSPEKTIF BURSA EFEK INDONESIA Meny Huliselan; Albertus Lalaun
Journal of Economic, Bussines and Accounting (COSTING) Vol. 9 No. 1 (2026): 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: 10.31539/50mq8w25

Abstract

Penelitian ini bertujuan untuk mengevaluasi kinerja keuangan PT Bank Central Asia Tbk periode 2019–2022. Penelitian menggunakan data sekunder dengan teknik pengumpulan data berupa studi dokumentasi. Data yang dianalisis merupakan laporan keuangan PT Bank Central Asia Tbk yang dipublikasikan oleh Bursa Efek Indonesia selama tahun 2019–2022. Hasil analisis menunjukkan bahwa tingkat kesehatan bank berdasarkan rasio likuiditas (quick ratio) berada dalam kategori sehat, yang mencerminkan kemampuan bank dalam memenuhi kewajiban jangka pendek. Rasio solvabilitas (debt to asset ratio) juga menunjukkan kondisi sehat, menandakan struktur keuangan yang stabil serta kemampuan menanggung risiko. Sementara itu, rasio profitabilitas (return on asset) berada dalam kategori sangat sehat, yang mengindikasikan efisiensi bank dalam menghasilkan laba dari aset yang dimiliki.
DIGITAL SMART BUSINESS: PENGUATAN PEMASARAN DAN KEUANGAN UMKM TRUTTY’S TAHOE SUTRA DI ERA EKONOMI KREATIF Albertus Lalaun; Ennis Sarenah Kriekhoff; Theofilus Josias F. K. Matrutty; Melda Dahoklory
BORJUIS: JURNAL OF ECONOMY Vol. 3 No. 1 (2025): BORJUIS: JURNAL OF ECONOMY
Publisher : Adisam Publisher

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Abstract

This Community Service (PkM) program aims to enhance the capacity and competitiveness of Trutty’s Tahoe Sutra MSME through the implementation of the Digital Smart Business concept, which focuses on two key aspects: strengthening digital marketing (e-commerce) and improving simple financial management. The main problems identified were the use of conventional product promotion methods and unstructured financial records, which affected business efficiency and decision-making. The program was carried out through mentoring, training, and hands-on implementation, including the creation of e-commerce accounts, optimization of social media for business promotion, and the application of digital-based financial recording tools. The evaluation was conducted using observation, interviews, and comparative analysis of partner skills before and after the program. The results show a significant improvement in the partner’s ability to utilize e-commerce. Business platforms for online promotion and sales. Moreover, the partner began to implement daily cash records and monthly financial reports independently. This activity demonstrates that integrating digital marketing with simple financial management creates an efficient, accountable, and competitive Digital Smart Business model suitable for micro, small, and medium enterprises in the creative economy era.
KONTRIBUSI PAJAK DAERAH TERHADAP PENDAPATAN ASLI DAERAH KABUPATEN KEPULAUAN TANIMBAR (Studi Kasus: Dinas Pendapatan Pengelolaan Keuangan Dan Aset Daerah Kabupaten Kepulauan Tanimbar) Albertus Lalaun; Victor Cornelis, Theofilus Josias F. K. Matrutty
Jurnal Ekonomi dan Bisnis Vol. 3 No. 3 (2025): JEBI: Jurnal Ekonomi dan Bisnis
Publisher : CV. Adiba Aisha Amira

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Abstract

Regional taxes in Tanimbar Islands Regency consist of hotel taxes, restaurant taxes, entertainment taxes, billboard taxes, street lighting taxes, parking taxes, non-metallic minerals and rocks, rural and urban land and building taxes, and land and building rights acquisition duties. This study aims to find out the amount of regional tax contribution to the original regional income of Tanimbar Islands Regency. This research is located in Tanimbar Islands Regency as a place or research object is a report on the realization of original income in the Tanimbar Islands Regency. Secondary data obtained is in the form of original revenue data for the Tanimbar Islands Regency in 2018-2022. The data was then analyzed using contribution analysis. . The results of the study show that the Regional Taxes that provide the highest average contribution during 2018 to 2022 are: Street Lighting Tax of 13.92%, Non-Metallic Mineral and Rock Tax of 12.53%, Restaurant Tax of 2.99%, Rural and Urban Land and Building Tax of 2.37%, Billboard Tax of 1.42%, Hotel Tax of 0.93%, Land and Building Rights Acquisition Duty of 0.62%, Entertainment Tax of 0.05%, Parking Tax of 0.001%.
Dampak fluktuasi suku bunga terhadap profitabilitas pada PT. Bank Rakyat Indonesia (Persero) Tbk Ennis Sarenah Kriekhoff; Victor Amanusa Talakua; Johanis M. Tetelepta; Albertus Lalaun
Lentera Negeri Vol. 7 No. 1 (2026): Lentera Negeri
Publisher : Indonesian Institute For Counseling, Education and Therapy

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29210/992580

Abstract

Penelitian ini merevisi dan memperkuat analisis hubungan fluktuasi suku bunga kebijakan dengan profitabilitas PT Bank Rakyat Indonesia (Persero) Tbk (BBRI) selama 2023Q1-2026Q1. Penelitian menggunakan data sekunder triwulanan aktual sebanyak 13 observasi (n=13), bukan data proyeksi; periode dipilih karena mencakup fase suku bunga tinggi pascapandemi, penurunan BI Rate pada 2025, serta ketersediaan laporan keuangan BRI sampai 31 Maret 2026. Variabel independen adalah BI Rate rata-rata triwulanan, sedangkan profitabilitas utama diukur dengan ROA setelah pajak. ROE, NIM, BOPO, NPL gross, dan LDR digunakan sebagai indikator pendukung; BOPO, NPL gross, dan LDR dimasukkan dalam model kontrol terbatas. Analisis dilakukan melalui statistik deskriptif, korelasi Pearson, regresi linier sederhana, regresi kontrol parsimonious, uji Shapiro-Wilk, Breusch-Pagan, Breusch-Godfrey/Durbin-Watson, VIF, bootstrap confidence interval, permutation test, dan uji sensitivitas lag satu kuartal. Hasil regresi sederhana menunjukkan koefisien BI Rate sebesar 0,4098 (p=0,0107), R-square 0,461, dan adjusted R-square 0,413. Hubungan positif ini tidak ditafsirkan sebagai kausalitas tunggal, tetapi sebagai hubungan empiris eksploratoris yang dapat terjadi ketika repricing aset produktif, struktur dana murah, dan pengendalian biaya memungkinkan pendapatan bank lebih cepat menyesuaikan dibandingkan biaya dana. Model kontrol menunjukkan BOPO menjadi variabel internal paling dominan, sehingga profitabilitas BRI selama periode pengamatan lebih tepat dipahami sebagai hasil interaksi antara kanal suku bunga dan faktor idiosinkratik bank.
Financial Performance Effectiveness of PT Bank Central Asia Tbk 2019–2022 Rasni Hanipa Usemahu; Juliana Kesaulya; Albertus Lalaun
Journal of Social Work and Science Education Vol. 7 No. 3 (2026): Journal of Social Work and Science Education
Publisher : Yayasan Sembilan Pemuda Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52690/jswse.v7i3.1676

Abstract

This study evaluates the financial performance of PT Bank Central Asia Tbk during 2019–2022, covering the pre-pandemic, pandemic, and early economic recovery periods. A descriptive quantitative design was applied using secondary data from audited annual financial statements published through the Indonesia Stock Exchange. Financial performance was assessed through three indicators: quick ratio (bank-specific liquidity), debt-to-asset ratio (funding structure), and return on assets (profitability). The average quick ratio was 28.59%, classified as healthy, though it declined consistently from 49.89% in 2019 to 14.02% in 2022, indicating weakening capacity to cover short-term obligations. The average debt-to-asset ratio reached 82.14%, remaining relatively stable and reflecting deposit-based funding common in banking. Return on assets averaged 2.82%, indicating very healthy profitability temporarily declining in 2020 due to pandemic pressures, but improving in 2021 and recovering strongly in 2022. This study provides an integrated time-series interpretation of liquidity, funding structure, and profitability, demonstrating that strong earnings recovery coexisted with declining immediate liquidity coverage and persistently high liabilities. The continued decline in the quick ratio highlights the need for careful liquidity management despite resilient profitability. This research contributes empirical evidence on banking resilience during crisis periods, offering actionable insights for management and regulators. Future studies should incorporate additional indicators, longer observation periods, and comparative analysis with other major Indonesian banks.
RANCANG BANGUN APLIKASI MOBILE BERBASIS UNITY SEBAGAI MEDIA EDUKASI INTERAKTIF PENGENALAN ADAT PELA GANDONG MALUKU (Studi Kasus: Negeri Rutong – Rumahkay) Melda Dahoklory; Caryl Alyona; Eka Dharmawan; Albertus Lalaun; Calvin Berly Telapary
NETIZEN: JOURNAL OF SOCIETY AND BUSSINESS Vol. 2 No. 9 (2026): NETIZEN (JOURNAL OF SOCIETY AND BUSSINESS)
Publisher : CV. ADIBA AISHA AMIRA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.21368098

Abstract

The development method used in this study was the Multimedia Development Life Cycle (MDLC), which consists of six stages: Concept, Design, Material Collecting, Assembly, Testing, and Distribution. Data were collected through literature review, observation, interviews, and documentation. The application was developed using the Unity game engine by integrating various multimedia elements, including text, images, audio, animation, video, and interactive quizzes to enhance the user learning experience. System testing was conducted using the Black Box Testing method to ensure that all application functions operated according to the specified functional requirements. The results of the study indicate that the application was successfully developed according to the proposed design. All main features, including learning materials, the history of Pela Gandong, profiles of Rutong and Rumahkay Villages, image galleries, educational videos, interactive quizzes, background music, and navigation functions, operated properly. Based on the Black Box Testing conducted on 16 test scenarios, all application functions passed successfully, achieving a 100% success rate. Therefore, the application is considered feasible to be used as an educational medium. This study concludes that the Unity-based mobile application serves as an interactive, engaging, and user-friendly digital learning medium for introducing the history and cultural values of the Pela Gandong tradition in Maluku. The application is expected to support the preservation of local cultural heritage through multimedia technology while increasing younger generations' interest in learning about regional culture.
The Role Of The Internal Control System In Encouraging The Sustainable Financial Performance Of MSMEs Victor Amanusa Talakua; Albertus Lalaun
International Journal of Social Sciences Vol. 2 No. 1 (2026): IJSS: International Journal of Social Sciences
Publisher : STEBIS Bina Mandiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51805/ijss.v2i1.503

Abstract

This study aims to analyze the role of internal control systems in improving the financial performance of sustainable Micro, Small, and Medium Enterprises (MSMEs). The research method used is a quantitative, associative approach. The population in this study consists of MSME actors in Ambon City, and the sampling technique is purposive. Data were collected through questionnaires and analyzed using simple linear regression. The results show that the internal control system has a positive and significant effect on the financial performance of MSMEs. This indicates that the better the implementation of the internal control system, the higher the financial performance achieved. In addition, the internal control system also plays a role in improving operational efficiency, minimizing errors, and supporting business sustainability. Therefore, the implementation of an effective internal control system is an important factor in enhancing financial performance and ensuring the long-term sustainability of MSMEs.
DAMPAK PROGRAM PEMBERDAYAAN TERHADAP KESEJAHTERAAN MASYARAKAT DI KECAMATAN YARU KABUPATEN MALUKU TENGGARA BARAT Albertus Lalaun; Agus Siahaya
Jurnal Ilmiah Ilmu Administrasi Publik Vol 5, No 2 (2015)
Publisher : Program Pascasarjana Universitas Negeri Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (312.716 KB) | DOI: 10.26858/jiap.v5i2.1759

Abstract

Pemberdayaan merupakan upaya untuk membantu masyarakat agar dapat menolong diri mereka sendiri atau upaya untuk memimpin masyarakat agar belajar memimpin diri mereka sendiri, sehingga masyarakat tersebut dapat memecahkan masalahnya sendiri sesuai dengan kemampuan sumberdaya lokal yang ada dalam masyarakat tersebut. Kemiskinan merupakan sebuah kondisi yang berada di bawah garis nilai standar kebutuhan minimum, baik untuk makanan maupun non makanan, yang di sebut garis kemiskinan atau batas kemiskinan. Pemberdayaan Masyarakat melalui PNPM Mandiri pada hakekatnya adalah gerakan nasional dalam wujud pembangunan berbasis masyarakat yang menjadi kerangka kebijakan serta acuan dan pedoman bagi pelaksanaan berbagai program pemberdayaan masyarakat dalam rangka penanggulangan kemiskinan. Kata Kunci: Pemberdayaan, Kemiskinan, Program PNPM Mandiri.
Rancang Bangun Aplikasi Smart E-Tourism Berbasis Android dengan Integrasi Virtual Tour 360° untuk Pemesanan Paket Wisata di Banda Neira Melda Dahoklory; Caryl Alyona; Albertus Lalaun; Jian Lestari Hasan
Jurnal Multidisiplin Indonesia Vol. 4 No. 2 (2026): Juni: Jurnal Multidisiplin Indonesia
Publisher : PT. ALHAFI BERKAH INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62007/joumi.v4i2.859

Abstract

The rapid advancement of information technology has had a significant positive impact on the tourism sector, particularly in improving information dissemination and services for tourists. However, the conventional method of providing tourism information often makes it difficult for visitors to obtain comprehensive details about tourist destinations, accommodation, transportation, and tour packages. This study aims to design and develop a web-based E-Tourism application that provides integrated tourism information while supporting online booking and payment services. The system was developed using the Waterfall software development model, which consists of the stages of requirements analysis, system design, implementation, testing, and maintenance. System testing was conducted using the Black Box Testing method to ensure that each system function operates according to user requirements. The results indicate that the application was successfully developed with features including tourist destination management, hotel information, ship schedules, flight schedules, tour packages, galleries, online transactions, online payment, virtual tours, and user management. Based on testing conducted on 20 test scenarios, all system functions achieved a valid status, resulting in a 100% success rate. Therefore, the developed application effectively enhances the delivery of tourism information, simplifies data management for administrators, and provides tourists with convenient access to information and online transaction services.
Evaluasi kinerja investasi saham di bursa efek indonesia menggunakan metode capital asset pricing model Elisabeth Riupassa; Ennis Sarenah Kriekhoff; Albertus Lalaun
Lentera Negeri Vol. 7 No. 1 (2026): Lentera Negeri
Publisher : Indonesian Institute For Counseling, Education and Therapy

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29210/993480

Abstract

Penelitian ini bertujuan untuk menganalisis kinerja saham sektor perbankan yang terdaftar di Bursa Efek Indonesia menggunakan Capital Asset Pricing Model (CAPM). Penelitian menggunakan desain kuantitatif komparatif dengan teknik purposive sampling. Sampel terdiri atas saham PT Bank Rakyat Indonesia (Persero) Tbk (BBRI), PT Bank Mandiri (Persero) Tbk (BMRI), dan PT Bank Negara Indonesia (Persero) Tbk (BBNI), yang dipilih berdasarkan ketersediaan data harga penutupan bulanan secara lengkap selama periode penelitian. IHSG digunakan sebagai representasi return pasar. Data berupa harga penutupan bulanan periode Desember 2024–Desember 2025 diperoleh dari WalletInvestor. Analisis dilakukan dengan menghitung return aktual, beta, expected return berdasarkan CAPM, dan selisih antara return aktual dan expected return. Hasil penelitian menunjukkan bahwa return IHSG sebesar 22,13%, sedangkan return BBRI, BMRI, dan BBNI masing-masing sebesar -1,52%, -1,52%, dan 9,46%. Beta masing-masing saham sebesar 1,56, 1,30, dan 0,98, sementara expected return CAPM sebesar 31,57%, 27,19%, dan 21,79%. Seluruh saham menghasilkan return aktual di bawah expected return CAPM, dengan BBNI menunjukkan kinerja relatif terbaik. Temuan ini menunjukkan bahwa risiko sistematis yang lebih tinggi tidak selalu menghasilkan return aktual yang lebih tinggi dan bahwa CAPM memiliki keterbatasan dalam menjelaskan return aktual pada periode pengamatan.
Co-Authors Agus Siahaya Agus Siahaya Agustina M Dolwoy Agustina, Elsa Nania Alyona, Caryl Ashwin Siahainenia Ashwin Siahainenia Calvin Berly Telapary Caryl Alyona Caryl Alyona Dien, Marion Erwin Eka Dharmawan Elisabeth Riupassa Ennis Sarenah Kriekhoff Jian Lestari Hasan Johanis M. Tetelepta Juliana Kesaulya Kriekhoff, Ennis Sarenah Marselin Jamlaay MELDA DAHOKLORY Meny Huliselan Parera, Josseano Amakora Rahabeat, Nicodemus Rasni Hanipa Usemahu Sally P Sandanafu Talakua, Victor Amanusa Theofilus J.F.K Matrutty Theofilus J.F.K Matrutty Theofilus J.F.K. Matrutty Theofilus J.F.K. Matrutty THEOFILUS JOSIAS F. K. MATRUTTY Theofilus Josias F. K. Matrutty Tupan, Hendrik Kenedy Victor Amanusa Talakua Victor Amanusa Talakua Victor Cornelis Victor Cornelis Victor Cornelis, Theofilus Josias F. K. Matrutty