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All Journal Media Trend: Berkala Kajian Ekonomi dan Studi Pembangunan Jurnal Ilmiah Manajemen Kesatuan Enrichment : Journal of Management INTELEKTIVA JURNAL LENTERA AKUNTANSI PUBLICA: Jurnal Pengabdian Masyarakat Jurnal Ekonomi dan Bisnis Jurnal Akuntansi
Yuyun Yuniarti Layn
Universitas Pattimura
Arts Humanities Chemistry Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education 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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Maluku Economic Recovery During the Covid-19 Pandemic and Entering the New Normal Era Maryam Sangadji; Fahrudin Ramly; Yuyun Yuniarti Layn
MediaTrend Vol 16, No 1 (2021): MARET
Publisher : Trunojoyo University of Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21107/mediatrend.v16i1.9513

Abstract

Covid-19 globally has affected all sectors, and the lock down has aggravated world economic conditions, including Maluku Province. The research objectives are (1) to describe the sectors affected by the Covid-19 pandemic in terms of economic growth; (2) Describe the impact of covid-19 on the workforce; (3) Knowing the policies carried out by local governments in handling the socio-economic impacts of Covid-19; (4) Formulating a strategy for economic recovery from the impact of covid-19 and entering the new normal era. The method used in this research is descriptive quantitative, from the data published by competent government agencies. The results showed (1) out of 17 sectors, there were 13 sectors that experienced a contraction in economic growth, showing that the initial impact of Covid-19 in Jakarta had contributed to the economic contraction in Maluku in tw 1 and tw-2, economic growth declined due to PSBB in the city. Ambon. (2) the number of unemployed increases with the number of layoffs and workers who are laid off. (3) Regional government policies are very maximal in terminating the chain of transmission but have not been able to reduce the level of spread, the longer efforts to deal with the transmission chain through PSBB will have an increasingly impact on the economy and (4) Economic recovery strategies can be implemented through five activities in 2020 in the third quarter to to IV and in the year 2021
The Digital Economy Booster the Growth of Micro, Small and Medium Enterprises in Ambon City Maryam Sangadji; Jolyne Myrell Parera; Yuyun Yuniarti Layn
Enrichment : Journal of Management Vol. 12 No. 3 (2022): August: Social Science, Economics
Publisher : Institute of Computer Science (IOCS)

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (507.381 KB) | DOI: 10.35335/enrichment.v13i1.665

Abstract

The role of digitization in developing MSMEs in the city of Ambon is a very important factor in increasing product competitiveness. The purpose of this study is to (1) obtain an overview of digital economic growth in Ambon City, (2) determine the benchmarking of the digital economy on Economic Growth in Ambon City, and (3) identify and analyze the main obstacles and keys to startup success, (4) create a development roadmap e-commerce within 1-2 years. The analysis of this study used a qualitative method. The results showed that (1) the growth of MSMEs in Ambon city grew through the intervention of the OPD (Regional Apparatus Organization), the private sector, Bank Indonesia Maluku Representatives, and community members who are members of Maluku Dagang Online. (2). Benchmarking strategy can be done with SWOT analysis to implement future strategies for superior products based on the short, medium, and long term. (3). MSME start-ups use the offline system more than the online system.
PENGARUH KECERDASAN EMOSIONAL, MOTIVASI BELAJAR DAN MINAT BELAJAR TERHADAP TINGKAT PEMAHAMAN AKUNTANSI PADA MAHASISWA JURUSAN AKUNTANSI FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS PATTIMURA DESI FADILA MONY; LINDA GRACE LOUPATTY; YUYUN YUNIARTI LAYN
JURNAL EKONOMI, SOSIAL & HUMANIORA Vol 6 No 02 (2024): INTELEKTIVA : JURNAL EKONOMI, SOSIAL DAN HUMANIORA - EDISI MEI -ADUSTUS 2024
Publisher : KULTURA DIGITAL MEDIA ( Research and Academic Publication Consulting )

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Abstract

Tujuan dari penelitian ini adalah untuk menguji secara empiris pengaruh kecerdasan emosional, motivasi belajar dan minat belajar terhadap tingkat pemahaman akuntansi pada mahasiswa Akuntansi Fakultas Ekonomi dan Bisnis Universitas Pattimura. Metode pada penelitian ini adalah penelitian kuantitatif dengan populasi yang di gunakan adalah mahasiswa angkatan 2021 jurusan akuntansi. Metode pengambilan sampel adalah purposive sampling dengan sampel berjumlah 88 responden. Metode analisis yang digunakan adalah analisis deskriptif, uji kualitas data, uji asumsi klasik, analisis regresi linier berganda, uji t dan koefisien determinasi. Hasil penelitian ini adalah kecerdasan emosional tidak berpengaruh signifikan terhadap tingkat pemahaman akuntansi, motivasi belajar berpengaruh positif dan signifikan terhadap tingkat pemahaman akuntansi mahasiswa dan minat belajar berpengaruh positif dan signifikan terhadap tingkat pemahaman akuntansi mahasiswa.
PEMBERDAYAAN EKONOMI KREATIF PADA KELOMPOK IBU-IBU PKK DESA GALALA Jefry Gasperz; Christina Sososutiksno; Yuyun Yuniarti Layn; jabida Latuamury; Revy Wilhelmina Silooy; Franco B. Limba; Shella Gilby Sapulette; Alfrin Ernest M. Usmany; Kathleen Asyera Risakotta; Trisye M. Kilay; M. Rifkhi Fauzan S.; Zalni
PUBLICA: Jurnal Pengabdian Kepada Masyarakat Vol. 1 No. 2 (2023): PUBLICA: Jurnal Pengabdian Masyarakat, April 2023
Publisher : ASIAN PUBLISHER

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58738/publica.v1i2.21

Abstract

Kegiatan pengabdian kepada masyarakat melalui pemberdayaan ekonomi kreatif pada kelompok ibu-ibu PKK. Tujuan dilakukannya kegiatan ini untuk memberikan pemahaman tentang ekonomi kreatif di era digital sehingga mampu berpikir kreatif dan inovatif terkait pengembangan produk dan pemasarannya, serta mengubah pola piker untuk menumbuhkembangkan jiwa kewirausahaan yang produktif. Sosialisasi materi disampaikan dengan metode presentasi dan diskusi, serta diikuti oleh 35 peserta ibu-ibu PKK Desa Galala. Berdasarkan hasil pelaksanaan pengabdian, disimpulkan bahwa peserta sangat antusias dan semangat. Mereka terlibat secara langsung dalam sesi diskusi. Adanya pengabdian ini memberikan kontribusi bagi pengembangan usaha mereka dan mendapatkan respon yang positif dari peserta untuk meningkatkan pemahaman, keterampilan dan strategi pemasaran dalam mempromosikan usaha mereka.
PENGARUH PENERAPAN AKUNTANSI SEKTOR PUBLIK DAN PENGAWASAN KUALITAS LAPORAN KEUANGAN TERHADAP AKUNTABILITAS KINERJA PEMERINTAH DAERAH: (Studi Kasus Pada Inspektorat Provinsi Maluku Dan Kota Ambon) Mahendra Rupilu; Linda Grace Loupatty; Yuyun yuniarti Layn
Jurnal Ekonomi dan Bisnis Vol. 2 No. 10 (2024): Oktober
Publisher : ADISAM PUBLISHER

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Abstract

This research aims to test and analyze whether the implementation of public sector accounting and monitoring the quality of financial reports has an effect on the accountability of the financial performance of the Maluku Province regional government. This research was conducted at the Maluku Provincial Inspectorate Office and the Ambon City Inspectorate Office. This type of research is quantitative research using primary data, where data is obtained using survey data collection techniques using questionnaires. And given to 37 auditors at the Maluku Provincial Inspectorate Office and the Ambon City Inspectorate Office. Data analysis uses multiple linear regression statistical analysis (multiple regression analysis). The results of the study show that the implementation of public sector accounting has a positive and significant influence on the accountability of local government performance and supervision of the quality of financial reports has a negative and insignificant influence on the accountability of local government performance.
The Local Wisdom of the Sasi Culture and Green Accounting (A Qualitative Approach from a Sustainability Perspective in Maluku Province) Layn, Yuyun Yuniarti
Jurnal Ilmiah Manajemen Kesatuan Vol. 12 No. 6 (2024): JIMKES Edisi November 2024
Publisher : LPPM Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jimkes.v12i6.2949

Abstract

This study explores the relationship between the local wisdom of the Sasi culture and green accounting within the framework of sustainability in Maluku. The Sasi culture, as a community-based natural resource management practice, reflects values of environmental preservation that align with modern sustainability principles. The research method used is descriptive qualitative with a phenomenological approach, involving interviews, observations, and documentation. The research informants consist of community leaders, local residents, village heads, and business practitioners. The results show that the Sasi culture plays an important role in environmental preservation and sustainable natural resource management. The integration of Sasi principles into green accounting enhances the quality of sustainability reporting and compliance with environmental regulations. These findings highlight the importance of combining traditional and modern approaches to create an inclusive sustainability model. The study recommends that the government, businesses, and communities adopt the Sasi culture in sustainability policies and explore further research opportunities in other regions.
Analisis Kontribusi Nilai Teknologi Informasi Terhadap Kinerja Proses Bisnis Dan Dinamika Bersaing Pada Industri Perbankan Di Kota Ambon Layn, Yuyun Yuniarti
Jurnal Akuntansi Vol 6 No 1 (2020): Jurnal Akuntansi
Publisher : Jurusan Akuntansi Fakultas Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30598/jak.6.1.72-92

Abstract

Penelitian ini bertujuan untuk menguji dan menganalisis kontribusi nilai TI terhadap kinerja proses bisnis dan dinamika bersaing pada Industri perbankan. Penelitian ini menggunakan konsep value chain. Populasi dalam penelitian ini sebanyak 50 orang manajer dengan menggunakan metode purposive sampling berdasarkan kriteria yang ditentukan oleh peneliti. Maka diperoleh sampel sebanyak 35 orang manajer. Teknik analisis data yang digunakan yaitu Partial Least Square (PLS) yang diolah dengan program WarpPLS 2.0. Berdasarkan hasil penelitian yang dilakukan dengan menggunakan Partial Least Square (PLS) menunjukan TI memberikan kontribusi nilai yang tidak signifikan terhadap kinierja proses bisnis dan dinamika bersaing. Berdasarkan hasil pengujian hipotesis dapat dilihat bahwa hipotesis H1d, H3a dan H3f nilai Path koefisiennya signifikan dengan P-value < 0.05, maka dapat disimpulkan bahwa nilai bisnis TI berpengaruh terhadap sales and marketing support, supplier relations terhadap productions and operations dan product and service enhancement terhadap dinamika bersaing sedangkan utk hipotesis H1a, H1b, H1c, H1e, H2, H3b, H3c, H3d, H3e, H3g, H3h dan H3i nilai path koefisiennya tidak berpengaruh signifikan dengan nilai P-value > 0.05
Pengaruh Penilaian Tindakan Supervisi dan Pengalaman Kerja dengan Pendekatan Dyadic Terhadap Kepuasan Kerja Auditor Sososutiksno, Christina; Layn, Yuyun Yuniarti
Jurnal Akuntansi Vol 6 No 2 (2020): Jurnal Akuntansi
Publisher : Jurusan Akuntansi Fakultas Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30598/jak.6.2.52-71

Abstract

Tujuan penelitian ini adalah untuk membandingkan penilaian yang berasal dari supervisor dan subordinat, dan untuk mengetahui pengaruh penilaian supervisor maupun subordinat atas tindakan supervisi dan pengalaman kerja dengan pendekatan dyadic terhadap kepuasan kerja auditor pada BPK, Inspektorat Kota dan Provinsi Maluku. Penelitian ini merupakan penelitian empiris dengan sumber data primer yang diperoleh melalui instrument kuesioner serta menggunakan metode purposive sampling atau sampel bertujuan untuk pengambilan sampel. Selain itu data dalam penelitian ini dianalisis dan diuji dengan menggunakan program statistik SPSS dan menggunakan 2 tahap pengujian hipotesis; pengujian beda dan pengujian regresi berganda. Penelitian ini menunjukan bahwa secara statistik penilaian kedua pihak tersebut (supervisor/atasan dan subordinat/bawahan) tidaklah berbeda karena tindakan supervisi yang dilakukan untuk sektor publik adalah merata, baik untuk aspek kepemimpinan dan mentoring, kondisi kerja dan penugasan. Selain itu, hasil lain menunjukan bahwa terdapat hubungan positif antara penilaian subordinat dan superior atas tindakan supervisi terhadap kepuasan kerja auditor, serta terdapat hubungan positif antara penilaian subordinat dan superior atas pengalaman kerja terhadap kepuasan kerja auditor di BPK, Inspektorat Kota dan Provinsi Maluku.
PENGARUH KEBIJAKAN DIVIDEN, PERTUMBUHAN PERUSAHAAN, DAN PROFITABILITAS TERHADAP HARGA SAHAM (Studi empiris pada perusahaan LQ45 yang terdaftar di BEI tahun 2015-2019) Layn, Yuyun Yuniarti; Latumahina, Shavira
Jurnal Akuntansi Vol 8 No 1 (2022): Jurnal Akuntansi
Publisher : Jurusan Akuntansi Fakultas Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30598/jak.8.1.22-38

Abstract

This study aims to test the effect of dividend policy, company growth, and profitability on the share price of LQ45 companies listed on the Indonesia Stock Exchange from 2016 to 2019. The population of this study is the LQ45 Index which was listed on the Indonesia Stock Exchange from 2016 to 2019. The sampling technique used was purposive sampling, and research data were obtained by 26 companies with four observation periods so that there were 104 samples. The data analysis method used is multiple linear regression. The results showed that the Dividend Policy, Company Growth, and Profitability significantly influence the stock price. In part, the Dividend Policy significantly affects the stock price, while the Company's Growth and Profitability have no significant effect on the share price
PENGARUH RETURN ON ASSET, RETURN ON EQUITY, DAN EARNINGS PER SHARE TERHADAP HARGA SAHAM PERUSAHAAN PERBANKAN YANG TERDAFTAR DI BEI 2020-2022 Borolla, Bretmy; Gasperz, Jefry; Layn, Yuyun Yuniarti
Jurnal Akuntansi Vol 9 No 1 (2023): Jurnal Akuntansi
Publisher : Jurusan Akuntansi Fakultas Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30598/jak.9.1.41-56

Abstract

This study aims to empirically examine the return on assets, return on equity, and earnings per share of share prices of banking companieslisted in BEI 2020-2022. The method used in this study is quantitative methods. The population in this study is banking companies listed on the Indonesia Stock Exchange in the 2020-2022 period totaling 46 companies. With purposive samples, a sample of 34 companies was obtained with a total of 102 observations. The analytical tool used in this study is multiple linear regression analysis. The results of this study show that Return On Assets (ROA) has a significant positive effect on stock prices. Return On Equity (ROE) has a significant positive effect on stock prices. And Earnings Per Share (EPS) has a significant positive effect on stock prices
Co-Authors Alfrin Ernest M. Usmany Borolla, Bretmy CHRISTINA SOSOSUTIKSNO DESI FADILA MONY Fahrudin Ramly Franco B. Limba Jabida Latuamury Jefry Gasperz Jolyne Myrell Parera Kasben, Afida Firya Kathleen Asyera Risakotta Latumahina, Shavira LINDA GRACE LOUPATTY LINDA GRACE LOUPATTY M. Rifkhi Fauzan S Mahendra Rupilu Maryam Sangadji Revy Wilhelmina Silooy Shella Gilby Sapulette Suat, Siti Jumiati Trisye M. Kilay Zalni