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All Journal JAM : Jurnal Aplikasi Manajemen SEIKO : Journal of Management & Business Neraca Keuangan : Jurnal Ilmiah Akuntansi dan Keuangan YUME : Journal of Management Syntax Idea Literacy: Jurnal Pendidikan Ekonomi Manajemen dan Kewirausahaan International Journal of Information Techonology and Education (IJITE) International Journal of Applied Business and International Management Journal of the Community Development in Asia Journal of International Conference Proceedings Jurnal Akuntansi Manado (JAIM) Jurnal Equilibrium Ekopedia: Jurnal Ilmiah Ekonomi
Arie Frits Kawulur
Universitas Negeri Manado
Aerospace Engineering Agriculture, Biological Sciences & Forestry Humanities Automotive Engineering Chemical Engineering, Chemistry & Bioengineering Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Social Sciences Other

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Business Competitiveness of Small Medium Enterprise in Pandemic Era Covid-19 (Case Study on Souvenir Business in the Special Economic Area of Tourism Likupang, North Sulawesi Province, Indonesia) Kawulur, Arie Frits; Mawitjere, Noula; Kawulur, Hisky
Journal of International Conference Proceedings Vol 4, No 1 (2021): Proceedings of the 9th International Conference of Project Management (ICPM) Mal
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/jicp.v4i1.1138

Abstract

This study aims to describe the small medium enterprises that grow and exist in "Likupang" Tourism Special Economic Zone, North Sulawesi Province, Indonesia, especially for micro and small businesses in the souvenir business sector, focusing on the factors of utilizing appropriate technology, online/offline marketing and human capital. This research uses qualitative design with case study method by digging up in-depth information and data on business environment during the Covid-19 pandemic since 2020 until now. The results show that there are micro and small businesses that use appropriate technology in making souvenirs, the findings are still limited to technology tools for forming souvenir products, another result showed the innovation in product design is still lacking, employees only imitate common things and did not create products typical to Likupang area. In terms of marketing strategies, it was found that the Covid-19 pandemic hit the tourism industry, including souvenir businesses badly. This made souvenir business owners apply marketing strategies by selling products at sites as well as offering products through social media. Another finding from human capital factor, there are still business owners and employees who do not have entrepreneur mindset, even though in terms of product-making skills, they are classified as skilled craftsmen.
Conceptual Model of Informal Business Development Based on Intellectual Capital Sumual, Tinneke Evie Meggy; Arham, Muhammad Amir; Kawulur, Arie; Rimbing, Rocky
Journal of International Conference Proceedings Vol 4, No 1 (2021): Proceedings of the 9th International Conference of Project Management (ICPM) Mal
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/jicp.v4i1.1130

Abstract

This paper aims to describe the conceptual model of informal business development applied to “Tibo-Tibo” fisherwomen in North Minahasa Regency. Data and information were obtained by observation and structured interviews to “Tibo-Tibo” fisherwomen, business partners and village governments. The data was analyzed qualitatively by using Miles Huberman perspective, through stages: data reduction, data presentation, conclusion drawing and verification. After going through the validity of experts, this paper produced a conceptual model of informal business development based on intellectual capital namely human capital, social capital and organizational capital. This paper recommends that through the intellectual capital approach "Tibo-Tibo" fisher women's business can be improved through empowerment. Empowerment in the form of human capital will increase the added value products with the availability of a variety of products for frozen food businesses and products for culinary businesses. Empowerment in the form of social capital will strengthen the values of relationships with business partners, trust to customers and employees and strengthen the work culture "mapalus" (local wisdom for the community) such as cooperation and helping each other. Empowerment in the form of organizational will strengthening the management and organizational professionalism as well as the acknowledgment of business license and product brands by consumers.
The Competitiveness Of Micro Small And Medium Enterprises In The Tourism Sector: The Role Of Social Capital And Innovation Kawulur, Arie F.; Sumual, Tinneke E.M.; Wuryaningrat, Nikolas F.
Journal of The Community Development in Asia Vol 8, No 1 (2025): January 2025
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/jcda.v8i1.3684

Abstract

The competitiveness among Micro, Small, and Medium Enterprises (MSME) remains an important issue for stakeholders among various sectors. Unfortunately, businesses in the tourism sector have received less attention, particularly in terms of the social capital and innovation. Therefore, this study aims to analyze the relationship between social capital and innovation and their impact on the competitiveness of micro, small, and medium enterprises in Indonesia’s super-priority tourism areas. Using a sample of 40 enterprises, the study reveals that dimensions of social capital, namely trust, networks, and norms, along with innovation, contribute significantly to fostering competitiveness. Furthermore, networks play a crucial role in driving innovation within micro, small, and medium enterprises in the tourism sector. This research provides valuable insights for policymakers in fostering a more sustainable business climate, particularly by emphasizing the importance of social capital and innovation in enhancing MSME competitiveness.
MENINGKATKAN HASIL BELAJAR SISWA MELALUI PENERAPAN MODEL PEMBELAJARAN PROBLEM BASED LEARNING (PBL) PADA SISWA KELAS VII SMP NEGERI 3 KABILA Ahmad, Juliana; Kawulur, Arie; Rawung, Maura; Makaliwe, Niny
Literacy: Jurnal Pendidikan Ekonomi Vol. 4 No. 1s (2023): Special Isuee
Publisher : Jurusan Pendidikan Ekonomi Fakultas Ekonomi dan Bisnis UNIMA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53682/jpeunima.v4i1s.8132

Abstract

ABSTRAK Penelitian ini dilandasi dari hasil belajar mata pelajaran IPS siswa kelas VII SMP Negeri 3 Kabila yang rendah. Kurangnya daya tarik siswa dalam pembelajaran merupakan salah satu yang menyebabkan hasil belajar siswa rendah Tujuan penelitian ini adalah untuk mengetahui penerapan model pembelajaran Problem Based Learning (PBL) untuk meningkatkan hasil belajar siswa kelas VII SMP Negeri 3 Kabila. Adapun manfaat yang diharapkan dari penelitian ini antara lain : manfaat praktis yakni dapat menjadi referensi bagi para pembaca dan menjadi sarana penulis dalam mendalami teori-teori kependidikan, sedangkan manfaat teoritis menjadi masukan bagi Dinas Pendidikan dan masukan bagi guru-guru Mata Pelajaran Produktif dalam rangka peningkatan kompetensi mengajar. Penelitian ini menggunakan Metode Penelitian Tindakan Kelas, pengumpulan data dilakukan setelah kegiatan belajar mengajar dilakukan, sedangkan untuk menganalisis data yang di peroleh melalui perbandingan hasil yang diperoleh siswa di siklus 1 dan siklus 2. Yang menjadi populasi adalah semua siswa kelas VII SMP Negeri 3 Kabila sebanyak 36 siswa, sampelnya diambil dari keseluruhan populasi. Kata Kunci : Problem Based Lerning (PBL), Hasi Belajar, IPS ABSTRACT This research is based on the low learning outcomes of social studies subjects in class VII of SMP Negeri 3 Kabila. Lack of student interest in learning is one of the causes of low student learning outcomes. The aim of this research is to determine the application of the Problem Based Learning (PBL) learning model to improve the learning outcomes of class VII students at SMP Negeri 3 Kabila. The expected benefits of this research include: practical benefits, namely that it can serve as a reference for readers and become a means for writers to explore educational theories, while the theoretical benefits provide input for the Education Department and input for Productive Subject teachers in order to improve teaching competency. This research uses the Classroom Action Research Method, data collection is carried out after teaching and learning activities are carried out, while analyzing the data obtained through calculating the results obtained by students in cycle 1 and cycle 2. The population is all class VII students of SMP Negeri 3 Kabila as many as 36 students, the sample was taken from the entire population. Keywords: Problem Based Learning (PBL), Learning Results, Social Sciences
Identifikasi dan Analisa Kebutuhan Pengembangan Model Pemberdayaan UMKM di Minahasa Utara Mandang, Andreas S; Wantah, Edwin; Kawulur, Arie F; Manongko, Allen
SEIKO : Journal of Management & Business Vol 6, No 1 (2023): January - Juny
Publisher : Program Pascasarjana STIE Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/sejaman.v6i1.4336

Abstract

Penelitian ini bertujuan untuk mengembangkan model pemberdayaan UMKM di Minahasa Utara. Penelitian ini merupakan jenis penelitian dan pengembangan Research & Development (R&D). Hasil identifikasi masalah dan analisis kebutuhan yang dilaksanakan dengan pelaku UMKM di Minahasa Utara, menggambarkan saat ini banyak permasalahan yang di alami oleh para pelaku UMKM di Minahasa Utara dikarenakan beberapa faktor yang membuat banyak usaha mikro kecil dan menengah banyak yang mengalami kerugian dalam usahanya di karenakan kurangnya bimbingan, pemahaman atau kurangnya informasi dari sarana media yang ada. Dalam hal ini pelaku UMKM sangat membutuhkan suatu model pengembangan pemberdayaan untuk para pelaku UMKM sehingga mereka mudah memahami dan mengatasi permasalahan mereka yaitu dengan adanya pengembangan model dan panduan usaha yang dapat di pahami. Dari hasil paparan dalam identifikasi masalah dan analisis kebutuhan yang dapat disimpulkan bahwa pengembangan pemberdayaan UMKM sangat dibutuhkan karena dalam beberapa faktor seperti permodalan, kualitas sumber daya manusia, pemanfaatan sumber daya alam dan legalitas sampai saat ini menjadi hal yang membingungkan bagi para pelaku usaha mikro yang baru mulai merintis usaha mereka. Dari observasi kebutuhan, pengembangan model pemberdayaan UMKM dan pentingnya transparasi informasi merupakan hal yang mereka butuhkan untuk mereka mengembangkan usaha mereka. Kata Kunci: Pemberdayaan Ekonomi, Empowermen, Pendidikan Non- Formal.
The Effect of Competence and Independence on the Audit Quality of Tomohon City Inspectorate Apparatus Evinita, Lenny Leorina; Kawulur, Arie Frits; Rosari, Meilian
Neraca Keuangan : Jurnal Ilmiah Akuntansi dan Keuangan Vol. 19 No. 1 (2024): APRIL
Publisher : Fakultas Ekonomi dan Bisnis Universitas Ibn Khaldun Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32832/neraca.v19i1.16660

Abstract

Based on the results of audit quality as a process in which Tomohon City inspectorate officials must find and report violations in the accounting system based on their knowledge and skill. However, there are indications that there were audit findings that were not detected by Tomohon City inspectorate officials as internal auditors, but were discovered by the Indonesian Financial Audit Agency (BPK) as external auditors. This research aims to determine the influence of competence and independence on the audit quality of Tomohon City inspectorate officials. This research uses primary data obtained from distributing questionnaires to all inspectorate apparatus who took part in inspection duties, namely 36 people. The sample selection method for this research uses a census sampling method. The data analysis technique used is multiple linear regression analysis using the SPSS Statistics 29 program. The results of this research show that partially the competency variable has a negative and significant effect on audit quality, while the independence variable has a positive and significant effect on audit quality. Then simultaneously or together the competency and independence variables have a significant effect on audit quality.
Study of Teachers' Ability in Managing Science Learning in Elementary Schools in Manado City Komedien, Brianne Eucleysia; Lumapow, Harol R.; Rawis, Joulanda A M; Kawulur, Arie
International Journal of Information Technology and Education Vol. 4 No. 3 (2025): June 2025
Publisher : JR Education

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

Abstract

This study aims to explain the relationship individually and together between creativity, professional competence, pedagogical competence, and teacher achievement motivation with teachers' ability in managing science learning in elementary schools in Tomohon City. The research sample was Civil Servant/State Civil Apparatus teachers who were certified as professional teachers. The research method used was a survey and correlational design. Research data were collected by questionnaire and processed using simple and multiple correlation analysis techniques. The results of the study include teacher creativity having a positive and significant relationship with teachers' ability in managing science learning; teacher professional competence is positively and significantly related to teacher ability in managing science learning; teacher pedagogical competence is positively and significantly related to teacher ability in managing science learning; teacher achievement motivation is positively and significantly related to teacher ability in managing science learning; and creativity, professional competence, pedagogical competence, and teacher achievement motivation are positively and significantly related simultaneously to teacher ability in managing science learning. After discussing the research results, it was continued by drawing research conclusions and putting forward suggestions, including that this research can be developed by other researchers to test variables that function as mediator and moderator variables using the structural equation model (SEM).
Preparation of Financial Statements Based on SAK-EMKM in Micro, Small and Medium Enterprises (UMKM) Ekky Store in North Toraja Regency Tambing, Inggrid; Kawulur, Arie F.; Kantohe, Meidy
Neraca Keuangan : Jurnal Ilmiah Akuntansi dan Keuangan Vol. 20 No. 2 (2025): AGUSTUS
Publisher : Fakultas Ekonomi dan Bisnis Universitas Ibn Khaldun Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32832/neraca.v20i2.18524

Abstract

This study aims to examine the preparation of financial statements based on SAK-EMKM in Micro, Small and Medium Enterprises (UMKM) of Toko Ekky in North Toraja Regency. The focus of this research is the understanding of UMKM owners regarding the preparation of financial statements, the obstacles faced in compiling financial statements, and how to prepare financial statements based on SAK-EMKM in Toko Ekky UMKM. This study uses a qualitative method with a case study approach. Data was collected through interviews, observations, and documentation. The results of the study show that the owner of Toko Ekky UMKM has not understood the preparation of financial statements in accordance with SAK-EMKM. The obstacles faced are the lack of knowledge and understanding of accounting and the limitations of human resources. In compiling financial statements, Toko Ekky UMKM only make simple records related to cash receipts and expenditures. Therefore, assistance and training are needed for MSME owners to be able to prepare financial statements in accordance with SAK-EMKM to improve better financial management.
Peran Usaha Micro Kecil dan Menengah dalam Meningkatkan Kesejahteraan (Studi pada Desa Picuan Satu) Andika A Kawulur; Arie F. Kawulur; Joubert M Dame
Ekopedia: Jurnal Ilmiah Ekonomi Vol. 1 No. 4 (2025): OKTOBER-DESEMBER
Publisher : Indo Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63822/68ymde87

Abstract

This study aims to describe the role of Micro, Small, and Medium Enterprises (MSMEs) in improving the welfare of the Picuan Satu Village community. The background of this study is based on the fact that MSMEs are the backbone of the village economy, impacting not only the economic aspects but also social and educational aspects. The study used a qualitative approach with descriptive methods. Data were collected through interviews with five key informants consisting of MSME actors, village officials, and the community, supplemented by observation and documentation studies. Data validation was strengthened through triangulation of sources, techniques, and methods. The results of the interviews indicate that MSMEs in Picuan Satu Village have played a significant role in increasing community income, expanding employment opportunities, and utilizing local potential more productively. Informants stated that MSMEs help encourage community independence, reduce unemployment rates, and support family economic needs. However, various obstacles remain, such as limited capital, lack of managerial skills, and limited market access. Several informants emphasized the need for further support from the government and related institutions to develop business capacity and expand marketing networks. The study shows that the role of MSMEs not only impacts economic welfare but also creates broader social change. The presence of MSMEs encourages collaboration between communities, village governments, and local industry players in building economic independence. These findings align with previous research that emphasized MSMEs as a crucial instrument in sustainable village development. This study emphasizes that MSME empowerment strategies through access to capital, entrepreneurship training, and strengthening marketing networks need to be improved to ensure the economic sustainability of rural communities.
Analisis Pengelolaan Dana Desa didesa Daran Kecamatan Pulutan Kabupaten Talaud Lomban, Ronaldo Yohanis; Kawulur, Arie; Rumokoy, Johnie
Jurnal Equilibrium Vol. 6 No. 1 (2025): Jurnal Equilibrium
Publisher : Program Studi Ilmu Ekonomi

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

Abstract

Penelitian ini menunjukan bahwa pengelolaan dana desa di Desa Daran berhasil meningkatkan kualitas hidup masyarakat dengan pembangunan ifrastruktur yang memadai. Penerapan prinsip-prinsip tata kelola yang baik, seperti perencanaan partisipasi, transparansi dan akuntabilitas, menjadi faktor utama keberhasilan pada pengelolaan dana desa di desa tersebut. Temuan penelitian ini dapat dijadikan contoh positif bagi desa-desa lain pada mengelola dana desa secara efektif dan efisien.
Co-Authors Ahmad, Juliana Allen A. CH. Manongko Andika A Kawulur Aprilli Bacilius Arthur Kleanfi Wensen Assa, Jonatan Atika Pratiwi Ayu Sasni Munte Bobby Hamenda Cecilia Kewo Cecilia Lelly Kewo Cindy Olivia Aninditha Luas Destiana Destiana ari purwanti Dewi Sartika Suhardi Edwin Wantah Egayanti Pakombong Ester Manueke Esti Veronika Florence Olivia Moroki Frida Magda Sumual Glorya Gebriela Mamahit Grace Jenny Soputan Gracia C. M. Tuju Harkinal Mikly Hennij L. Suot Hennij Lenny Suot Hisky Ryan Kawulur Iksan Eko Prasetyo Iksan Eko Prasetyo Intan Tunggali, Sri Intan Tunggali Jetje F. Sumampouw Jhony Taroreh Jhony Taroreh Johnie Rumokoy Jonatan Assa Joubert Dame Joulanda A. M. Rawis Kawuur, Hisky Ryan Komedien, Brianne Eucleysia Lenny Leorina Evinita Lihart Lumapow Linda A. O. Tanor Linda A.O Tanor Linda Harilawang Linda. A. O Tanor Lomban, Ronaldo Yohanis Lonika Sintikhe Wulur Makaliwe, Niny Mamahit, Glorya Gebriela Mandang, Andreas S Marietje Keintjem Marietje Keintjem Meidy Santje Selvy Kantohe Meike B Mamentu Merry C. N. Rumagit Mikly, Harkinal Muhammad Amir Arham Nikolas Fajar Wuryaningrat Noula Mawitjere Noula Sandra Mawitjere Onesimus Siafu Orbanus Naharia Prasetyo, Iksan Eko Rahel Kimbal Ramon Arthur Ferry Tumiwa Ratu, Yokaner Rawis, Joulanda A M Rawung, Maura Rimbing, Rocky Risma Marama Siregar Rocky Rimbing Rosari, Meilian Rotty, Viktory Nicodemus Joufree Rumagit, Selvie Serly Serlita Unya Sinolungan, Alzefin YRM Sorongan, Fransiska Agnes Stanny Sicilia Rawung Stevly Tumanduk Suhardi, Dewi Sartika Suma, Elfira Yesy Sumampouw, Jetje F. Tala, Olifia Tambing, Inggrid Taroreh, Jhony Tinneke Evie Meggy Sumual Tuju, Gracia C. M. Yoel, Yoel Stevano Rambing Yokaner Ratu Yoriflon Aser Katuhu