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All Journal Jurnal Ilmiah Manajemen dan Bisnis (JIMB) MATAPPA: Jurnal Pengabdian Kepada Masyarakat Jurnal Ilmiah Wahana Pendidikan
Sau Sabu, Junius Menase
Universitas Tribuana Kalabahi
Religion Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Industrial & Manufacturing Engineering Social Sciences Other

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EFFECT OF TURNOVER OF CASH, RECEIVABLES TURNOVER AND INVENTORY TURNOVER OF LIQUIDITY IN GENERAL AREA PEARL HARAPPAN Sefnat Aristarkus Tang; Yustina Maro; Junius Menase Sau Sabu
Jurnal Ilmiah Manajemen dan Bisnis Vol 7, No 2 (2021): Jurnal Ilmiah Manajemen dan Bisnis
Publisher : Universitas Mercu Buana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22441/jimb.v7i2.11659

Abstract

Liquidity is the company's ability to pay off its short-term obligations. The higher the level of liquidity, the more capable the company is to pay off its obligations, conversely, the lower the liquidity, the lower the company's ability to pay off its obligations. This study aims to determine the effect of cash turnover, accounts receivable turnover, and inventory turnover on liquidity as represented by the current ratio at the Harappan Regional Public Company, Alor Regency, either partially or simultaneously. Data collection was carried out using documentation techniques by taking samples in the form of financial reports for 2015-2019. Data analysis used descriptive statistics, multiple linear regression, t-test, and F test. The results showed that partially cash turnover had a positive significant effect on company liquidity. Accounts receivable turnover has a positive significant effect on company liquidity, and inventory turnover has a positive significant effect on the Company's liquidity. Simultaneously, cash turnover, accounts receivable turnover and inventory turnover have a positive significant effect on company liquidity.
Analisis Pengaruh Bunga Kredit dan Jangka Waktu Pengembalian Pinjaman Terhadap Profitabilitas Usaha Di Koperasi Kredit Citra Hidup Tribuana Kalabahi Kabupaten Alor Junius M. Sau Sabu
Jurnal Ilmiah Wahana Pendidikan Vol 7 No 6 (2021): Jurnal Ilmiah Wahana Pendidikan
Publisher : Peneliti.net

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (148.442 KB) | DOI: 10.5281/zenodo.5563437

Abstract

The purpose of this study was to obtain empirical evidence regarding the effect of loan interest and loan repayment terms on business profitability at the Citra Life Credit Cooperative Tribuana Kalabahi, Alor Regency. The method used in this research is multiple linear regression analysis method with the help of SPSS version 22 program. The results show that the loan interest variable and the repayment period variable partially or simultaneously affect the Business Profitability variable in the Citra Hidup Credit Cooperative Tribuana Kalabahi, Alor Regency. . Research also proves that the value of R Square (R2) is 41.9%. This shows that 41.9% of the dependent variable can be explained or explained by the independent variable. Meanwhile, 58.1% of the dependent variable was explained by other factors that were not used in this research model
Peningkatan Pemahaman Penggunaan Kontrusksi Sistem Patok Kepada Pembudidaya Rumput Paulus Edison Plaimo; Imanuel Lamma Wabang; Andri Permata Timung; Junius Manase Sau Sabu; Theresia Lounggina Luisa Peny
MATAPPA: Jurnal Pengabdian Kepada Masyarakat Volume 5 Nomor 1 Tahun 2022
Publisher : STKIP Andi Matappa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31100/matappa.v5i1.1708

Abstract

Kegiatan Pengabdian kepada Masyaakat ini bertujuan untuk meningkatkan pemahaman pembudidaya rumput laut Di Desa Allumang, terhadap Penggunaan Kontrusksi Sistem Patok pada metode dasar (bottom method) dengan jarak antar patok 50cm, hal ini dimaksudkan mengurangi kompetisi antar bibit rumput laut terhadap sumberdaya (nutrisi) sehingga memperoleh thallus rumput laut dengan diameter besar untuk meningkatkan produksi keragenan, sehingga memenuhi selera pasar. Metode pelaksanaan kegiatan pengabdian kepada masyarakat, dilakukan dalam beberapa tahapan antara lain: (1) Tahap Persiapan; (2) tahap pelaksanaan kegiatan; (3) tahap evaluasi. Pelakasanaan kegiatan penyuluhan ini dikatakan berhasil secara signifikan yaitu 100% oleh karena secara psikologis terlihat adanya perubahan pola pikir pembudidaya terkait teknik budidaya yang tidak semata-mata sesuai kebiasaan meningkatkan volume hasil panen, tetapi juga harus berkorelasi dengan kualitas rumput laut yang dihasilkan. Selanjutnya untuk lebih meyakinkan pemahaman pembudidaya rumput laut dilakukan kegiatan demonstrasi menancapkan tiang patok sesuai jarak yang dianjurkan dilokasi budidaya. Hasil pelaksanan kegiatan pengabdian kepada masyarakat ini secara signifikan memberikan dampak positif, karena secara mayoritas pembudidaya rumput laut melakukan praktek pembudidayaan sesuai dengan yang di anjurkan.
Pengaruh Biaya Lama Melaut dan Harga Terhadap Pendapatan Nelayan Alor Junius Menase Sabu; Maryanti Sofyan
Jurnal Ilmiah Wahana Pendidikan Vol 8 No 20 (2022): Jurnal Ilmiah Wahana Pendidikan
Publisher : Peneliti.net

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (205.125 KB) | DOI: 10.5281/zenodo.7240746

Abstract

The purpose of this study was to determine the effect of cost, duration of fishing and selling price on fishermen's income. The analysis technique is descriptive analysis. The population in this study is the entire fishing community in Adang Village, Alor Regency. The sampling method is accidental sampling. This study uses primary data and the statistical method in this study is multiple linear regression. This type of research is quantitative research with data collection techniques, namely observation, interviews, and documentation studies. This study uses primary data and the statistical method used in this study is multiple linear regression with a significant t test and a significant f test as a benchmark for taking hypotheses and the results of data management using the IBM Spss 22 For Windows program. The results of this study indicate that: (1) partially the cost has an effect on income with a significance value of 0.035 or 3.5% so that the results of this study accept H1, (2) partially the length of time at sea has an effect on income with a significance value of 0.000 or 0. .0%, so the results of this study accept H2, (3) partially the price has an effect on income with a significance value of 0.000 or 0.0%, so that the results of this study accept H3, (4) simultaneously costs, length of time at sea, and price has an effect on income with a significance value of 0.000 or 0.0%, so the results of this study accept H4.
The Influence of Costs, Long at Sea and Prices on Fishermen's Income in Alor District Junius Menase Sau Sabu; Maryanti Sofyan
Jurnal Ilmiah Manajemen dan Bisnis Vol 8, No 3 (2022): Jurnal Ilmiah Manajemen dan Bisnis
Publisher : Universitas Mercu Buana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22441/jimb.v8i3.15616

Abstract

The purpose of this study was to determine the effect of cost, duration of fishing and price on income. The methodology of this research is multiple linear regression with quantitative methods and uses primary data with data collection techniques: observation, interviews, questionnaires and literature study. The data is then processed with the help of SPSS 25. The analysis technique is preliminary analysis, namely: descriptive statistics, instrument tests and classical assumption tests, then followed by further analysis, namely analysis of the coefficient of determination and hypothesis testing, namely t-test and F-test. The results of this study are: ( 1) Partially, costs have an effect on income with a significance value of 3.5% < 5%. (2) Partially the length of time at sea has an effect on income with a significance value of 0% < 5%. (3) Partially the price has an effect on income with a significance value of 0% < 5%. (4) Simultaneously cost, length of fishing and price affect income with a significance value of 0% < 5%. The conclusions of this study are: 1) the results of the study accept H1, H2, H3 and H4.
Pengaruh Gaya Kepemimpinan Motivasi Kerja Dan Lingkungan Kerja Terhadap Kinerja Pegawai Pada Dinas Pendidikan Kabupaten Alor Hermayanti Hermayanti; Junius Menase Sau Sabu
Jurnal Ilmiah Wahana Pendidikan Vol 9 No 19 (2023): Jurnal Ilmiah Wahana Pendidikan
Publisher : Peneliti.net

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.8396498

Abstract

The purpose of this study was to determine the effect of leadership style, work motivation and work environment on the performance of Alor District Education Office employees. This research is a qualitative research using primary data. The analytical tool used is multiple linear regression using an alpha of 5%. The sample in this study were all Civil Servants at the Alor District Education Office. Data analysis techniques consist of preliminary analysis including analysis of respondent identity descriptions, variable descriptions, validity tests, reliability tests and classical assumption tests which include normality tests, multicollinearity tests, heteroscedasticity tests and linearity tests, then proceed with advanced analysis consisting of t tests and F test and the coefficient of determination. The results of the study prove that leadership style (X1) has a positive and significant effect on employee performance (Y) with a significant value of 0.00 <0.05, work motivation (X2) has a positive and significant effect on employee performance (Y) with a significant value of 0.02 <0.05, work environment ( X3) has a positive and significant effect on employee performance (Y) with a significant value of 0.00 <0.05. Leadership style, work motivation and work environment have a positive and significant impact on employee performance as indicated by a significant value of 0.00 <0.05.
Analisis Pengaruh Pajak Bumi Dan Bangunan Perdesaan Dan Perkotaan, Pajak Hotel Dan Pajak Restoran Terhadap Pendapatan Asli Daerah Kabupaten Alor Sau Sabu, Junius Menase; Tang, Sefnat Aristarkus
Jurnal Ilmiah Wahana Pendidikan Vol 9 No 20 (2023): Jurnal Ilmiah Wahana Pendidikan
Publisher : Peneliti.net

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.8418594

Abstract

The purpose of this study was to determine the effect of Rural and Urban Land and Building Tax, Hotel Tax and Restaurant Tax on Local Revenue of Alor Regency. The analysis technique is descriptive analysis. The population in this study is all realization of Alor Regency Local Own Revenue, Urban and Rural Land and Building Tax, Hotel Tax and Restaurant Tax for the year of observation 2016-2020. The sampling method is purposive sampling. The statistical method in this study is multiple linear regression with the significance of the t test and F test as benchmarks for testing hypotheses and managing data using the help of the IBM SPSS 22 for windows program. This type of research is quantitative research with data collection techniques, observation, interviews and documentation. The results of the study prove that 1) Urban and Rural Land and Building Tax has a partial effect on Local Revenue of Alor Regency, thus H1 is accepted. 2) Hotel Tax has a partial effect on Local Revenue of Alor Regency, thus H2 is accepted. 3) Restaurant Tax has a partial effect on Local Revenue of Alor Regency, thus H3 is accepted. 4) Rural and Urban Land and Building Tax, Hotel Tax and Restaurant Tax simultaneously affect Alor Regency Local Revenue, so H4 is also accepted.
ANALISIS PENGARUH MODAL SENDIRI MODAL PINJAMAN DAN LOKASI USAHA TERHADAP PENDAPATAN PELAKU USAHA MIKRO KECIL DAN MENENGAH (UMKM) DI KELURAHAN KOTA KALABAHI KECAMATAN TELUK MUTIARA KABUPATEN ALOR Molana, Milka Yuliana; Maro, Yustina; Tang, Sefinat Aristarkus; Sau Sabu, Junius Menase
Jurnal Ilmiah Wahana Pendidikan Vol 9 No 21 (2023): Jurnal Ilmiah Wahana Pendidikan
Publisher : Peneliti.net

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.10247157

Abstract

Pendapatan merupakan ukuran kepuasaan seseorang terhadap kebutuhana UMKM. Pendapatan UMKM adalah prestasi seseorang atau hasil penjualan UMKM. laba bersih dalah pendapatan penjualaan usaha kecil dan menegah dikurangi biaya yang dikeluarkan dalam menjalankan usaha.Pendapatan Penelitian ini bertujan untuk mengetahuhi pengaru modal sendir,modal pinjaman,dan lokasih usaha terhadap pendapatan pelaku usaha mikro kecil dan menegah (UKM) kalabahi kabupaten alor.Jenis peneliti adalah penelitian kuantitatif dengann teknik pengumpulan data yaitu observasi,wawancara ,kuesioner dan studi dokumentas.penelitian ini mengunakan data primer.populasi dalam penelitian ini adalah usaha mikro kecil dan menengah dikecamatan teluk mutiarah kabupaten Alor yang berjumlah 50 orang.dan sampel sebelumnya maka.Yang menjadi sampel 50 orang. pelaku usaha mikro kecil dan menegah di kecamatan teluk mutiara kabupaten alor..metode stastik yang digunakan dalam penelitian ini adalah regresi linier berganda degan melihat nilai singnifkan uji F sebagai tolak ukur dalam pengambilan hipotesis Hasil penelitian ini menunjukan bahwa(1). Secara persial variabel modal sendiri memiliki nilai singnifkansi sebesar 0,000 atau 0,0% .(2) secara versial modal pinjaman memiliki nilai siginifkan sebesar 0,000 atau 0,0% dimana nilai ini lebih kecil dari nilai alfa yaitu 0,05atau 5% sehingga hasil penelitian ini menerimah nilai H2 yang menyatakan bahwa variable modal pinjaman berpengar terhadap pendapatan pelaku usaha mikro kecil dan menegah di kabupaten Alor (3). Secara persial variable lamah usaha signifikan sebesar 0,024 atau 2,4% dimana nilai ini lebih kecil darinilai alfa yaitu 0,05 atau 5% sehingga hasil penelitian ini menerima H3 yang menyatakan bahwa variable lokasih usaha berpengaruh terhadap pendapatan pelaku usaha mikro kecil dan menengah kabupaten Alor.pendapatan pelaku usaha mikro kecil menenga (UKM) dikota kalabahi kabupaten Alor.(4). Variable modal sendiri, modal pinjaman dan lokasih usaha singnifkan terhadap variabel pendapatan pelaku usaha mikro,degan uji statisik menalalui uji F degan taraf nyata 5% dimana nilai probabilitas variabel lokasih usaha sebesar 0,000<0,05 atau 5% halini berarti bahwa variabel modal sendiri modal pinjaman dan lokasih usaha terhadap pendapatan pelaku usaha mikro.Degan demikian maka hipotesis 4 menyatakan bahwa variabel modal sendiri,modal pinjaman,dan lokasiih usaha berpegaruh positif terhadap pendapatan pelaku usaha mikro dikota kalabahi kabupaten Alor.
ANALISIS PENGARUH PAJAK DAERAH DAN RETRIBUSI DAERAH TERHADAP PENDAPATAN ASLI DAERAH KABUPATEN ALOR Maniyeni, Omega; Sau Sabu, Junius Menase; Maro, Yustina; Tang, Selfnat Aristarkus
Jurnal Ilmiah Wahana Pendidikan Vol 9 No 21 (2023): Jurnal Ilmiah Wahana Pendidikan
Publisher : Peneliti.net

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.10247211

Abstract

Omega Maniyeni 19461201063 Judul Analis Pengaruh Pajak Daerah dan Retribusi Daerah Terhadap Pendapatan Asli Daerah Kabupaten Alor Tahun 2018-2022 Pembimbing I: Bapak Junius M, Sau Sabu, SE., M. Akt dan Pembimbing II: Yustina Maro, SE., MM. Penelitian ini bertujuan untuk mengetahui Pengaruh Pajak Daerah dan Rretribusi Daerah terhadap Pendapatan Asli Daerah Kabupaten Aor Tahun 2018-2022 Jenis penelitian ini adalah penelitian Kuantitatif dengan teknik pengumpulan data yaitu Observasi, wawancara, dan studi dokumentasi. Penelitian ini menggunakan data sekunder populasi dan sampel pendapatan asli daerah tahun 2018-2022. Metode Stastistik yang digunakan dalam penelitian ini adalah penelitian ini adalah regresi linear berganda dengan melihat nilai signifikan uji t dan nilai signifikan uji F sebagai tolak ukur dalam pengambilan hipotesis dan hasil pengelolaan data menggunakan bantuan IBMSpss 25 for Windows. Hasil penelitian ini menunjukan bahwa: (1). secara parsial variabel pajak daerah Nilai signifikansi sebesar 0,03 atau 0,3% dimana nilai ini lebih kecil dari nilai alfa yaitu 0,05 atau 5% sehingga hsil penelitian ini menerima H1Yang mengatakan bahwa variabel Pajak Daerah secara parsial berpengaruh positif terhadap terhadap Pendapatan Asli Daerah Kabupaten Alor. (2). secara parsial variabel Retribusi Daerah memiliki nilai signifikan sebesar 0,000 atau 0,0%. dimana nilai ini lebih kecil dari nilai alfa yaitu 0,05 atau 5% sehingga hasil penelitian ini menerima H2 yang mengatakan bahwa variabel Retribusi Daerah. (3). secara simultan variabel Pajak Daerah dan Retribusi Daerah memiliki nilai signifikan sebesar 0.000 atau 0,0% dimana nilai ini lebih kecil dari nilai alfa yaitu sebesar 0,05 yaitu 5% sehingga hasil penelitian ini secara simultan menerima H3 yang menyatakan bahwa variabel Pajak Daerah dan retribusi Daerah secara simultan berpengaruh positif terhadap Pendapatan Asli Daerah Kabupaten Alor.
Pengaruh Perputaran Kas Dan Perputaran Piutang Terhadap Sisa Hasil Usaha Pada Koperasi Citra Hidup Tribuana Kalabahi Kabupaten Alor Sau Sabu, Junius Menase
Jurnal Ilmiah Wahana Pendidikan Vol 11 No 2.C (2025): Jurnal Ilmiah Wahana Pendidikan 
Publisher : Peneliti.net

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

Abstract

This research aims to examine the influence of cash turnover and accounts receivable turnover on net operating income at Citra Hidup Tribuana Cooperative in Kalabahi, Alor District. This is a quantitative study that employs interview, documentary study, and literature review as data collection techniques. Secondary data was used in this research. The population and sample are the financial statements of Citra Hidup Tribuana Credit Cooperative in Kalabahi, Alor District. Purposive sampling was used as the sampling technique. Multiple linear regression was employed as the statistical method, with the significance value of the t-test and F-test used as benchmarks for hypothesis testing. Data processing was conducted using IBM SPSS 22 for Windows. The results of this study indicate that: (1) Partially, the variable of cash turnover has a significant impact on net operating income, as evidenced by a significance value of 0.016, which is less than the alpha value of 0.05 or 5%. Therefore, the research accepts H1, which states that the variable of cash turnover partially influences the net operating income of Citra Hidup Tribuana Cooperative in Kalabahi, Alor District. (2) Partially, the variable of accounts receivable turnover has a significant impact on net operating income, as evidenced by a significance value of 0.045, which is less than the alpha value of 0.05 or 5%. Therefore, the research accepts H2, which states that the variable of accounts receivable turnover partially influences the net operating income of Citra Hidup Tribuana Cooperative in Kalabahi, Alor District. (3) Simultaneously, the variables of cash turnover and accounts receivable turnover have a significant impact on the net operating income of Citra Hidup Tribuana Cooperative in Kalabahi, Alor District, as evidenced by a significance value of 0.005, which is less than 0.05 or 5%. Therefore, the research accepts H3, which states that the variables of cash turnover and accounts receivable turnover simultaneously influence the net operating income of Citra Hidup Tribuana Cooperative in Kalabahi, Alor District.
Co-Authors Andri Permata Timung Hermayanti Hermayanti Maniyeni, Omega Maryanti Sofyan Maryanti Sofyan Molana, Milka Yuliana Paulus E. Plaimo Tang, Sefinat Aristarkus Tang, Sefnat Aristarkus Tang, Selfnat Aristarkus Theresia Lounggina Luisa Peny Wabang, Imanuel Lamma Yustina Maro