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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 Economics and Digital Business Review STRATEGY : Jurnal Inovasi Strategi dan Model Pembelajaran 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 Innovative: Journal Of Social Science Research 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 Energy Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Other

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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)
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

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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)
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

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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.
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
PENGARUH FASILITAS BELAJAR DAN MOTIVASI BELAJAR TERHADAP HASIL BELAJAR SISWA KELAS XI DI SMA NEGERI 1 KAWANGKOAN Prasetyo, Iksan Eko; Taroreh, Jhony; Kawulur, Arie
Literacy: Jurnal Pendidikan Ekonomi Vol. 4 No. 2 (2023): Desember
Publisher : Jurusan Pendidikan Ekonomi Fakultas Ekonomi dan Bisnis UNIMA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53682/jpeunima.v4i2.7582

Abstract

Tujuan penelitian ini adalah untuk mengetahui bagaimana fasilitas belajar dan motivasi belajar mempengaruhi hasil belajar siswa kelas XI SMA Negeri 1 Kawangkoan. Untuk memastikan bagaimana fasilitas belajar di SMA Negeri 1 Kawangkoan mempengaruhi hasil belajar siswa Kelas XI, untuk memastikan bagaimana Hasil Belajar Siswa Kelas XI SMA Negeri 1 Kawangkoan dipengaruhi oleh Motivasi Belajar. Pendekatannya kuantitatif. Temuan penelitian menunjukkan bahwa fasilitas belajar memiliki dampak yang sedikit signifikan terhadap hasil belajar siswa. Contoh itu, jika daya cipta fasilitas belajar meningkat, siswa Kelas XI SMA Negeri 1 Kawangkoan akan lebih termotivasi. Kedua, motivasi belajar memiliki dampak yang sedikit signifikan terhadap hasil belajar siswa. Contoh itu, jika pentingnya motivasi belajar meningkat, murid-murid Kelas XI SMA Negeri 1 Kawangkoan akan lebih termotivasi. Ketiga, interaksi antara fasilitas belajar dan motivasi belajar berdampak besar terhadap hasil belajar siswa. Artinya, Capaian Pembelajaran siswa Kelas XI SMA Negeri 1 Kawangkoan akan meningkat jika Fasilitas Belajar dan Motivasi Belajar keduanya meningkat. Kata kunci : Pengaruh Fasilitas Belajar dan Motivasi Belajar Terhadap Hasil Belajar Siswa This study's goal is to ascertain how learning facilities and learning motivation affect class XI students at SMA Negeri 1 Kawangkoan's learning outcomes. In order to ascertain how the learning facilities at SMA Negeri 1 Kawangkoan affect the learning outcomes of Class XI students, to ascertain how Class XI students at SMA Negeri 1 Kawangkoan's Learning Outcomes are impacted by Learning Motivation. The approach is a quantitative one. The study's findings show that learning facilities have a marginally significant impact on students' learning outcomes. That example, if the learning facilities' inventiveness improves, Class XI students at SMA Negeri 1 Kawangkoan will be more motivated. Second, learning motivation has a marginally significant impact on students' learning results. That example, if the importance of learning motivation rises, Class XI pupils at SMA Negeri 1 Kawangkoan will be more motivated. Third, the interaction between learning facilities and learning motivation has a substantial impact on students' learning outcomes. That is, the Learning Outcomes for Class XI pupils at SMA Negeri 1 Kawangkoan will improve if Learning Facilities and Learning Motivation both improve. Keywords: The Effect of Learning Facilities and Learning Motivation on Student Learning Outcomes
Implementasi Manajemen Berbasis Sekolah dalam Meningkatkan Mutu Pendidikan di SD Inpres Luaan Suma, Elfira Yesy; Kawulur, Arie F.; Rotty, Viktory N. J.
YUME : Journal of Management Vol 8, No 1.1
Publisher : Pascasarjana STIE Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/yum.v8i1.1.8822

Abstract

Penelitian ini bertujuan untuk menganalisis penerapan Implementasi Manajemen Berbasis Sekolah (MBS) dan Mutu Pendidikan di   SD Inpres Luaan. Jenis penelitian ini adalah penelitian kualitatif dengan pendekatan studi kasus. Penelitian ini menggunakan wawancara dan dokumen untuk mengumpulkan data. Hasil penelitian menunjukkan bahwa implementasi Manajemen Bebrbasis Sekolah (MBS) dan Mutu Pendidikan di   SD Inpres Luaan sudah berjalan baik (1) penerapan manajemen berbasis sekolah dalam bidang kurikulum dimulai dari penyusunan visi, misi, tujuan sekolah, program pembelajaran, pembagian tugas, kegiatan ekstrakurikuler, pengembangan silabus, rencana pelaksanaan pembelajaran (RPP), (2) bidang kesiswaan, sudah sesuai dengan program meliputi penerimaan siswa baru, (3) peningkatan profesional guru dilaksanakan melalui kegiatan pelatihan, (4) dalam pengelolaan keuangan dilakukan dengan penetapan sumber dana, menganalisis kebutuhan, alokasi anggaran, pengawasan dan pelaporan dengan melibatkan stakeholder sekolah; dan (5) dalam bidang hubungan dengan masyarakat sudah berjalan dengan baik, diarahkan untuk mencapai tujuan sekolah dan melakukan sosialisasi tentang manajemen berbasis sekolah sebagai upaya melibatkan masyarakat untuk berpartisipasi aktif membantu sekolah. Kemudian faktor pendukung pelaksanaan yakni adanya peningkatan kedisiplinan guru di sekolah dan membuat program sekolah, demokratisasi dalam setiap pengambilan keputusan atau kebijakan. Ketiga adanya komitmen dan profesionalisme kerja Tenaga pendidik dalam usaha mengembangkan   SD Inpres Luaan. Faktor penghambat pertama terbatasnya pengetahuan Tenaga pendidik tentang Manajemen Berbasis Sekolah (MBS), adanya pengaruh dari pusat dalam pengambilan keputusan sekolah terakhir Kata kunci: Manajemen berbasis sekolah, mutu pendidikan, Sekolah Dasar
Pengaruh Pertumbuhan Ekonomi terhadap distribusi pendapatan daerah di kabupaten minahasa (2000-2020) Sorongan, Fransiska Agnes; Kawulur, Arie Frits; Rawung, Stanny Sicilia
Jurnal Equilibrium Vol. 4 No. 3 (2023): Jurnal Equilibrium
Publisher : Program Studi Ilmu Ekonomi

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Abstract

ABSTRAKTujuan penelitian ini adalah untuk mengkaji dampak pembangunan ekonomi terhadap sebaran pendapatan daerah di Kabupaten Minahasa (2000-2020). Penelitian ini menggunakan metodologi deskriptif kuantitatif yang memungkinkan pengujian statistik ide menggunakan variabel penelitian, statistik, dan data. Data yang digunakan dalam penelitian ini adalah data sekunder, dan uji asumsi regresi berganda tradisional digunakan untuk menilai kualitas data. Koefisien uji determinasi dan uji simultan kemudian digunakan untuk mengevaluasi data (f). Karena berada di bawah nilai signifikansi tersirat 0,05, temuan penelitian menunjukkan bahwa variabel pertumbuhan ekonomi memiliki nilai signifikan 0,000, menunjukkan bahwa ia dalam kondisi sangat baik. Penyaluran pendapatan di Kabupaten Minahasa secara serentak berdampak positif dan signifikan terhadap perkembangan ekonomi. ABSTRACTThis study's goal was to assess the impact of economic development on the regional income distribution in Minahasa Regency (2000-2020). This study employs a quantitative descriptive methodology that allows for the statistical testing of ideas utilizing research variables, statistics, and data. The data used in this research are secondary data, and the traditional multiple regression assumption test is used to assess the data's quality. The coefficient of determination test and simultaneous test were then used to evaluate the data (f). Because it is below the implied significance value of 0.05, the study's findings show that the economic growth variable has a significant value of 0.000, indicating that it is in excellent condition. Income distribution in Minahasa Regency is simultaneously positively and significantly impacted by economic development.  
Co-Authors Ahmad, Juliana Allen A. CH. Manongko Andika A Kawulur Aprilli Bacilius Arthur Kleanfi Wensen Assa, Jonatan Atika Pratiwi Ayu Sasni Munte Billy Julio Josua Moonik Bobby Hamenda Cecilia Kewo Cecilia Lelly Kewo Cindy Olivia Aninditha Luas Delon Tendean Destiana Destiana ari purwanti Dewi Sartika Suhardi Edwin Wantah Egayanti Pakombong Ester Manueke Esti Veronika Florence Olivia Moroki Frida Magda Sumual Gloria Wariki Glorya Gebriela Mamahit Grace Jenny Soputan Gracia C. M. Tuju Harkinal Mikly Hennij L. Suot Hennij Lenny Suot Hisky Ryan Kawulur Hisky Ryan Kawuur Iksan Eko Prasetyo Iksan Eko Prasetyo Intan Tunggali, Sri Intan Tunggali Iwan Kandori Jessica Manumbalang Jetje F. Sumampouw Jhony Taroreh Jhony Taroreh Johnie Rumokoy Jonatan Assa Joubert Dame Joulanda A. M. Rawis Juliana Ahmad Kawung, Rivanti Komedien, Brianne E.J. Leidy Yasinta Pantow 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 Maura Rawung Meidy Santje Selvy Kantohe Meike Mamentu Merry C. N. Rumagit Mikly, Harkinal Muhammad Amir Arham Nikolas Fajar Wuryaningrat Niny Makaliwe Noula Mawitjere Noula Sandra Mawitjere Olviane Olke Sumampouw Onesimus Siafu Orbanus Naharia Prasetyo, Iksan Eko Rahel Kimbal Ramon Arthur Ferry Tumiwa Ratu, Yokaner Rawung, Maura Rimbing, Rocky Risma Marama Siregar Rocky Rimbing Rori, George A. P. Rosari, Meilian Rotty, Viktory Nicodemus Joufree Selvie Serly Rumagit Seprince Uada Serlita Unya Sindi Koloay Sinolungan, Alzefin YRM Sorongan, Fransiska Agnes Stanny Sicilia Rawung Stevly Tumanduk Suhardi, Dewi Sartika Suma, Elfira Yesy Tala, Olifia Tambing, Inggrid Taroreh, Jhony Theofilus Muaja Tinneke Evie Meggy Sumual Tuju, Gracia C. M. Yoel, Yoel Stevano Rambing Yokaner Ratu Yoriflon Aser Katuhu