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All Journal Conference In Business, Accounting And Management (Cbam) 2012 Jurnal Konseling dan Pendidikan BAKTI : Jurnal Pengabdian Kepada Masyarakat
Salomi J. Hehanussa
Dosen Fakultas Ekonomi Universitas Kristen Indonesia Maluku
Humanities Economics, Econometrics & Finance Education Environmental Science Social Sciences Transportation Other

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PENGARUH PENYAJIAN LAPORAN KEUANGAN DAERAH DAN AKSESIBILITAS LAPORAN KEUANGAN DAERAH TERHADAP TRANSPARANSI DAN AKUNTABILITAS PENGELOLAAN KEUANGAN DAERAH KOTA AMBON Salomi J. Hehanussa
Conference In Business, Accounting, And Management (CBAM) Vol 2, No 1 (2015): 2nd Conference in Business, Accounting, and Management (CBAM) 2015
Publisher : Conference In Business, Accounting, And Management (CBAM)

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Abstract

This research aims to empirically examine the effect of regional financial statement presentation and accessibility of financial statements for transparency and accountability in financial management.The research was conducted in Ambon city government. The sample used in the research of to the local government employees Ambon City, Higher education lecturer, and student  on Faculty of Economics, Management Department and Accounting. The sampling method used is proporsionate stratified random sampling; the sample is then determined by 82 . For this research the data analyzed using multiple linear regression with tools statistical program, after test the classical assumptions are met. The results of this research show that the presentation of the financial statements and the accessibility of the area of financial reporting partial or jointly have influence positive on transparency and accountability in financial management.Keywords: Local financial reports, accessibility, transparency and accountability
Sosialisasi Pencegahan Covid-19 Melalui Media Poster dan Pembagian Masker Kain di Pasar Benteng Kota Ambon Yonette Maya Tupamahu; Salomi Jacomina Hehanussa
BAKTI : Jurnal Pengabdian Kepada Masyarakat Vol. 1 No. 2 (2021): BAKTI : Jurnal Pengabdian Kepada Masyarakat
Publisher : LLDikti Wilayah XII Maluku dan Maluku Utara

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (428.188 KB) | DOI: 10.51135/baktivol1iss2pp39-46

Abstract

Covid-19 memiliki tingkat penularan yang cukup tinggi dan dipengaruhi adanya pergerakan orang, interaksi antar manusia dan berkumpulnya orang banyak. Pasar Benteng di Kota Ambon berlokasi di sepanjang perumahan penduduk dan ramai dikunjungi masyarakat sehingga rentan terjadi penularan. Permasalahannya adalah masih terdapat masyarakat yang tidak memakai masker dan masih kurangnya kesadaran masyarakat akan bahaya penularan Covid-19. Kegiatan KKN-PPM ini bertujuan untuk memberikan edukasi pencegahan penularan Covid-19 dengan melakukan sosialisasi pencegahan Covid-19 melalui poster dan pemakaian masker kain. Pembagian masker kain dilaksanakan bagi pengendara sepeda motor (ojek), pedagang, dan warga masyarakat yang ditemui tidak memakai masker di Pasar Benteng dan sekitarnya. Sedangkan pemasangan poster juga dilakukan di Pasar Benteng dan di tempat ramai lainnya, seperti warung makan, tempat ojek, dan kios atau toko. Poster edukasi memuat tentang pentingnya rajin mencuci tangan, memakai masker, menjaga jarak, dan hindari keramaian. Hasil kegiatan menunjukkan masyarakat menerima secara positif informasi yang diberikan, dan diharapkan dapat menjadi kebiasaan yang baik.
Cost accounting and digital health technology adoption: impacts on hospital efficiency and patient care Salomi Jacomina Hehanussa
Jurnal Konseling dan Pendidikan Vol. 13 No. 3 (2025): JKP
Publisher : Indonesian Institute for Counseling, Education and Therapy (IICET)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29210/1168700

Abstract

Digital health technologies (DHTs) are revolutionizing healthcare by enhancing patient outcomes and operational efficiency in hospitals. However, the adoption of these technologies involves significant financial investments and raises questions regarding their cost-effectiveness. This study examines the role of cost accounting in evaluating and supporting the adoption of digital health technologies in hospitals, exploring how accurate cost assessment can influence decision-making, resource allocation, and overall hospital efficiency. Through a mixed-methods approach, combining quantitative analysis of hospital financial data and qualitative interviews with hospital administrators, this research identifies key cost factors associated with DHT adoption, including capital expenditure, operational costs, and indirect benefits like patient care improvement. Findings show that hospitals employing comprehensive cost accounting methods are better positioned to make informed decisions regarding DHT investments, leading to improved patient care and streamlined operations. The paper also discusses challenges such as the initial financial burden and integration complexities that hospitals face when adopting digital health solutions. Policy implications for optimizing cost accounting practices to support technology adoption in healthcare are discussed.
Co-Authors Yonette Maya Tupamahu