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ANALISIS PERHITUNGAN BAGI HASIL YANG DITERIMA OLEH NASABAH PADA PT. BANK MUAMALAT CABANG AMBON Albertus Lalaun
INFERENSI: Jurnal Penelitian Sosial Keagamaan Vol 8, No 2 (2014)
Publisher : State Institute of Islamic Studies (IAIN) Salatiga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18326/infsl3.v8i2.437-458

This study aims to analyze the calculation profit-sharing received by the customers at PT. Bank Muamalat branch of Ambon. The method used in this research is quantitative descriptive analysis method. Processing method using a mathematical calculation based on the information available with compare theory and practice in the field. Location of the study is Bank Muamalat branch of Ambon, which is one of Shariah bank in the city of Ambon and operates with the principles of Shariah. Profit-sharing system used on its capital is Profit-sharing system of mudharaba and Profit-sharing system of Musharaka. Based on the analysis of Profit-sharing system can be found on average the results of the calculation as follows: for the results to client A reaches 7,921,290.24, for the results to client B reaches 7428387.429, for achieving results for clients C 7761295.037, for results for D customers achieve 7014193.769, and for the results to clients E reach 8992258.141.

STUDI EKSPLORATIF DAMPAK COVID-19 TERHADAP KEGIATAN PEMBELAJARAN ONLINE MAHASISWA JURUSAN AKUNTANSI POLITEKNIK NEGERI AMBON Albertus Lalaun
INSTITUTIO : JURNAL PENDIDIKAN AGAMA KRISTEN Vol 7, No 2 (2021): PENDIDIKAN KRISTEN DI ERA KENORMALAN BARU
Publisher : Institut Agama Kristen Negeri (IAKN) Ambon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51689/it.v7i2.411

The Covid-19 virus began to emerge at the end of 2019 in China and continued to endemic until the end of January 2020. In Indonesia, this virus has been infected, precisely in March until now, and has greatly impacted various areas of life. In the field of education, there is an online learning policy (online) from elementary school to university levels, this step is to stop the spread of COVID-19 in Indonesia. This research uses qualitative research with an exploratory study method. The informants consisted of 2 students and 2 lecturers who carried out online learning activities. Data collection using interviews. The results obtained were, the implementation of learning activities in the Accounting Department of the Ambon State Polytechnic when Covid-19 was felt to be less effective and efficient, several applications and online websites used by lecturers to conduct lectures were Web Classroom, Zoom Meeting, video conference, telephone or live chat. and Whatsapp Messenger, but some lecturers only use zoom and Whatsapp Messenger, the implementation of online learning activities using applications is still being carried out during this covid 19 pandemic. The results of online learning activities are still not optimal.

Tourism Marketing Strategy In Ambon City Albertus Lalaun; Victor Cornelis; Theofilus J.F.K. Matrutty
Brilliant International Journal Of Management And Tourism Vol 3 No 2 (2023): June: Brilliant International Journal Of Management And Tourism
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/bijmt.v3i2.2112

The increasing number of tourist destinations and investment makes the tourism sector a key factor in increasing foreign exchange, job creation, business development, and infrastructure. Indonesia, known as a country with a wide range of potential, is able to attract many people to come and explore its uniqueness. Not surprisingly, tourism has been made a priority development program that has always been targeted at achievement by the government. In the last five years, the number of tourist visits to Indonesia has continued to increase. This number of visits has definitely influenced the growth of foreign exchange in Indonesia. In 2021, Indonesian tourism will rank second as the country's foreign exchange contributor after the palm coconut sector, with a value of $20.9 billion. However, even though currency and tourist visits have increased, it turns out that not all Indonesians enjoy the "sweet cake" or the economic impact of tourism. The development of tourism has concentrated on priority tourist destinations. From the above phenomenon, it can be concluded that the most profitable tourism product for the tourism sector producer in Ambon City is to get the maximum benefit of the effort made to raise prices gradually by paying attention to other competitors in order to keep getting the fixed tourists. The combination of the production factors that must be chosen by the producer to get maximum profit, profit per unit of production can be maximum, but must prioritize the quality of production and the price to compete with other products.

The Government's Internal Control System and Financial Performance Supervision Mechanism Victor Cornelis; Theofilus J.F.K Matrutty; Ashwin Siahainenia; Albertus Lalaun
Brilliant International Journal Of Management And Tourism Vol 4 No 1 (2024): February: Brilliant International Journal Of Management And Tourism
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/bijmt.v4i1.2832

The study uses a quantitative approach to determine whether the effectiveness of internal control functions affects the financial performance of the Ambon City Government. Primary data used. All Ambon City Government employees are included in this research population. Purposive sampling consisted of 63 individuals. Data is collected through the dissemination of questionnaires and analyzed using simple linear regression analysis. The results of this study show that the financial performance of the Ambon City government is strongly influenced by the performance of internal control functions.

ENTREPRENEURSHIP TRAINING ON THE PERFORMANCE OF MICRO, SMALL, AND MEDIUM ENTERPRISES IN AMBON CITY Albertus Lalaun; Victor Cornelis
Jurnal Penelitian Ekonomi Manajemen dan Bisnis Vol. 2 No. 1 (2023): Februari : Jurnal Penelitian Ekonomi Manajemen dan Bisnis
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jekombis.v2i1.2148

Training, coaching, and businessmen skills are factors that influence how well SMEs function. This study intends to determine whether businessman training, coaching, and skill models have an impact on MSME actors' performance. In this study, the population consists of MSMEs who have participated in training and coaching provided by service cooperatives and small and medium-sized businesses, with a sample size of 71 respondents. In this study, survey methods were used to collect data, and partial least squares was used as a tool for data analysis. According to the study's findings, training, coaching, and entrepreneurial abilities all have a big impact on how well MSME actors perform; the greater the training and coaching, the better the performance of the perpetrator MSMEs.

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): Maret
Publisher : ADISAM PUBLISHER

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

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%.

Tourism Marketing Strategy In Ambon City Albertus Lalaun; Victor Cornelis; Theofilus J.F.K. Matrutty
Brilliant International Journal Of Management And Tourism Vol. 3 No. 2 (2023): Brilliant International Journal Of Management And Tourism
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/bijmt.v3i2.2112

The increasing number of tourist destinations and investment makes the tourism sector a key factor in increasing foreign exchange, job creation, business development, and infrastructure. Indonesia, known as a country with a wide range of potential, is able to attract many people to come and explore its uniqueness. Not surprisingly, tourism has been made a priority development program that has always been targeted at achievement by the government. In the last five years, the number of tourist visits to Indonesia has continued to increase. This number of visits has definitely influenced the growth of foreign exchange in Indonesia. In 2021, Indonesian tourism will rank second as the country's foreign exchange contributor after the palm coconut sector, with a value of $20.9 billion. However, even though currency and tourist visits have increased, it turns out that not all Indonesians enjoy the "sweet cake" or the economic impact of tourism. The development of tourism has concentrated on priority tourist destinations. From the above phenomenon, it can be concluded that the most profitable tourism product for the tourism sector producer in Ambon City is to get the maximum benefit of the effort made to raise prices gradually by paying attention to other competitors in order to keep getting the fixed tourists. The combination of the production factors that must be chosen by the producer to get maximum profit, profit per unit of production can be maximum, but must prioritize the quality of production and the price to compete with other products.

The Government's Internal Control System and Financial Performance Supervision Mechanism Victor Cornelis; Theofilus J.F.K Matrutty; Ashwin Siahainenia; Albertus Lalaun
Brilliant International Journal Of Management And Tourism Vol. 4 No. 1 (2024): Brilliant International Journal Of Management And Tourism
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/bijmt.v4i1.2832

The study uses a quantitative approach to determine whether the effectiveness of internal control functions affects the financial performance of the Ambon City Government. Primary data used. All Ambon City Government employees are included in this research population. Purposive sampling consisted of 63 individuals. Data is collected through the dissemination of questionnaires and analyzed using simple linear regression analysis. The results of this study show that the financial performance of the Ambon City government is strongly influenced by the performance of internal control functions.

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