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PENDAMPINGAN MANAJEMEN USAHA KELOMPOK TANI DESA OELNAINENO DALAM PEMULIHAN PEREKONOMIAN PASCA PANDEMI COVID 19 Margarethy Rohanie Mbado; Herry Aprilia Manubulu
SWARNA: Jurnal Pengabdian Kepada Masyarakat Vol. 2 No. 2 (2023): SWARNA: Jurnal Pengabdian Kepada Masyarakat, Februari 2023
Publisher : LPPM Sekolah Tinggi Ilmu Ekonomi 45 Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55681/swarna.v2i2.332

Abstract: Peran pertanian di era pandemic Covid 19 menjadi sangat strategis karena menyumbang kontribusi bagi APBN. Manajemen pengelolaan usaha yang baik belum diketahui oleh kelompok tani. Selain itu hasil diskusi dengan mitra, mereka sama sekali tidak mengetahui dengan pasti jumlah pendapatan, biaya, laba, dan rugi yang mereka peroleh dalam periode tertentu, karena sampai saat ini mereka tidak melakukan pencatatan rekapan pendapatan / penjualan dengan teratur. GMIT Fatumtasa, Desa Oelnaineno memiliki 4 (empat) kelompok tani yang mengelola padi, jagung dan kacang-kacangan. Pendampingan masyarakat dilakukan dengan tujuan dapat memberdayakan ekonomi kelompok tani, dan diharapkan dapat dikembangkan sesuai dengan potensi yang dimiliki. Metode yang digunakan dalam pengabdian ini adalah Sosialiasi Manajemen Usaha dan Pelatihan Akuntansi UMKM. Hasil yang dicapai dalam pengabdian ini adalah menerapkan manajemen usaha yang baik, dapat mengetahui kondisi keuangan sekaligus perkembangan usahanya dan fluktuasi laba dapat diketahui dengan mudah sehingga dapat membantu kelompok tani. Manajemen usaha yang baik juga akan memperbaiki aspek pengendalian usaha, dimana kelompok tani dapat mengetahui apakah rencana keuangannya tercapai atau tidak serta membantu mencari tahu penyebabnya. Begitu juga dengan aspek permodalan, dengan memiliki manajemen usaha yang baik akan memudahkan dalam pengajuan pinjaman modal kepada pihak bank atau lembaga keuangan lainnya.

PELATIHAN MANAJEMEN USAHA, LABELLING, DAN PEMASARAN PRODUK SECARA DIGITAL BAGI KAUM WANITA JEMAAT GMIT BETEL OESAPA TENGAH Arista Marlince Tamonob; Herry Aprilia Manubulu
SWARNA: Jurnal Pengabdian Kepada Masyarakat Vol. 2 No. 11 (2023): SWARNA: Jurnal Pengabdian Kepada Masyarakat, November 2023
Publisher : LPPM Sekolah Tinggi Ilmu Ekonomi 45 Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55681/swarna.v2i11.1004

Usaha kuliner adalah usaha yang sangat membutuhkan inovasi dari segala sisi baik dari jenis, packaging, produksi, dan pemasaran. Salah satu usaha kuliner yang sedang digalakkan yaitu oleh kaum wanita GMIT Jemaat Betel Oesapa dengan tujuan untuk meningkatkan perekonomian para kaum wanita GMIT (mitra). Mitra belum dibekali dengan manajemen usaha yang baik dalam menjalankan usahanya, belum ada label dari produk jualan, dan penjualan masih dilakukan sebatas di halaman gereja saat kebaktian minggu berlangsung. Melalui kegiatan PKM, mitra dilatih mengenai manajemen usaha, pembuatan label produk, dan pelatihan pemasaran secara digital melalui akun sosial media (Facebook dan Instagram). Setelah selesai pelatihan, mitra terus didampingi, dimonitoring, dan dievaluasi oleh tim PKM.

Implikasi Pajak Penghasilan Atas Revaluasi Aktiva Tetap PT. Sinar Mentari Raya Manubulu, Herry Aprilia; Faimnasi, Agustina
Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Vol. 13 No. 3 (2024): SEPTEMBER
Publisher : Politeknik Negeri Ambon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31959/jm.v13i3.2384

This research was conducted using a qualitative approach and an explanatory form with the aim of explaining the process of revaluation of fixed assets at PT Sinar Mentari Raya and its income tax implications. The results showed, First, the process of revaluation of fixed assets at PT Sinar Mentari Raya in 2021 was carried out with consideration of the need to improve the company's financial performance. The valuation is carried out using appraisal services using the income approach and cost approach to revalue fixed assets in the form of vehicles and production machinery. The result of the revaluation of fixed assets at PT Sinar Mentari Raya is the difference over the revaluation of fixed assets. Second, the income tax implications of the revaluation of fixed assets carried out by PT Sinar Mentari Raya have an impact on the depreciation expense of fixed assets according to the tax burden in 2021. Depreciation expense according to the fiscal that must be recognized by the company cannot change as depreciation according to accounting that has changed its depreciation basis after the revaluation of fixed assets. Depreciation expense remains the same as the previous year, resulting in a positive fiscal correction that increases the amount of taxable income. Third, the revaluation of fixed assets for tax purposes if carried out by PT Sinar Mentari Raya in 2021 must be carried out as stipulated in PMK number 79 of 2008. Keywords: Income Tax, Revaluation of Fixed Assets

Implikasi Pajak Penghasilan Atas Revaluasi Aktiva Tetap PT. Sinar Mentari Raya Manubulu, Herry Aprilia; Faimnasi, Agustina
Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Vol. 13 No. 3 (2024): Jurnal Maneksi (Management Ekonomi Dan Akuntansi)
Publisher : Politeknik Negeri Ambon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31959/jm.v13i3.2384

This research was conducted using a qualitative approach and an explanatory form with the aim of explaining the process of revaluation of fixed assets at PT Sinar Mentari Raya and its income tax implications. The results showed, First, the process of revaluation of fixed assets at PT Sinar Mentari Raya in 2021 was carried out with consideration of the need to improve the company's financial performance. The valuation is carried out using appraisal services using the income approach and cost approach to revalue fixed assets in the form of vehicles and production machinery. The result of the revaluation of fixed assets at PT Sinar Mentari Raya is the difference over the revaluation of fixed assets. Second, the income tax implications of the revaluation of fixed assets carried out by PT Sinar Mentari Raya have an impact on the depreciation expense of fixed assets according to the tax burden in 2021. Depreciation expense according to the fiscal that must be recognized by the company cannot change as depreciation according to accounting that has changed its depreciation basis after the revaluation of fixed assets. Depreciation expense remains the same as the previous year, resulting in a positive fiscal correction that increases the amount of taxable income. Third, the revaluation of fixed assets for tax purposes if carried out by PT Sinar Mentari Raya in 2021 must be carried out as stipulated in PMK number 79 of 2008. Keywords: Income Tax, Revaluation of Fixed Assets

Penguatan Ekonomi Masyarakat Desa Melalui Optimalisasi Pengolahan Madu Hutan di Desa Konbaki Kabupaten Timor Tengah Selata Manubulu, Herry Aprilia; Hetharia, Gabriela; Nomleni, Fransina
Jurnal Pengabdian kepada Masyarakat Nusantara Vol. 6 No. 4 (2025): Edisi Oktober - Desember
Publisher : Lembaga Dongan Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55338/jpkmn.v6i4.7359

Petani madu di Desa Konbaki masih mengandalkan cara pengolahan tradisional berdasarkan pengetahuan lokal yang sederhana. Madu yang dihasilkan umumnya dijual dalam botol plastik bekas tanpa label dan tanpa memperhatikan aspek kebersihan maupun standar mutu. Melalui kegiatan edukasi dan pendampingan, masyarakat diberikan pemahaman serta pelatihan mengenai pengelolaan madu yang baik untuk meminimalkan risiko kontaminasi dan meningkatkan kualitas produksi. Kegiatan pengabdian ini juga memberikan pengetahuan praktis tentang teknik sanitasi, seperti menjaga kebersihan peralatan dan wadah agar mutu madu tetap terjaga. Proses pemanenan dilakukan secara higienis, madu disaring dan disimpan dalam wadah bersih serta tertutup rapat. Selain itu, peserta dilatih dalam teknik pengemasan yang aman, menarik, dan sesuai standar agar produk memiliki nilai jual lebih tinggi. Petani juga dibekali dengan pengetahuan tentang manajemen usaha yang baik sampai dengan melakukan analisis harga jual secara tepat sehingga mampu bersaing di pasar. Dengan demikian, kegiatan ini tidak hanya meningkatkan keterampilan teknis, tetapi juga menumbuhkan semangat masyarakat dalam mengelola madu hutan secara profesional dan berkelanjutan

FAKTOR-FAKTOR YANG MEMPENGARUHI WAJIB PAJAK ORANG PRIBADI DALAM MENGIKUTI TAX AMNESTY PADA KANTOR PELAYANAN PAJAK PRATAMA KUPANG Manubulu, Herry Aprilia; Cardoso, Isabel
Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Vol. 12 No. 3 (2023): Jurnal Maneksi (Management Ekonomi Dan Akuntansi)
Publisher : Politeknik Negeri Ambon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31959/jm.v12i3.1687

This study aims to determine the effect of socialization of taxation, tax rates, tax sanctions, and ease of application on the wishes of individual taxpayers to participate in tax amnesty at KPP Pratama Kupang. The type of research used was a survey. The population for this study was WPOP who had participated in tax amnesty volumes I and II at KPP Pratama Kupang, and sampling used an incidental/accidental sampling technique to obtain 50 WPOP used as research samples. The data collection technique used a questionnaire which was then analyzed using multiple linear regression analysis to analyze the influence of tax socialization variables, tax rates, tax sanctions, and ease of application. The results of the study show that tax socialization hurts the desire of taxpayers to participate in tax amnesty, tax rates have a positive influence on the desire of taxpayers to participate in tax amnesty, tax sanctions have a positive effect on the desire of taxpayers to participate in tax amnesty and the ease of application has a positive effect on the willingness of taxpayers to participate in tax amnesty

Building Resilience Along the Indonesia–Timor Leste Border: The Role of Local Resources in Strengthening the Rural Economy Herry Aprilia Manubulu; Anggreini D. N. Rupidara; Yunialdi H. Teffu
Indonesian Journal of Enterprise Architecture Vol. 3 No. 1 (2026): Indonesian Journal of Enterprise Architecture
Publisher : Global Research and Collaboration

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.66314/ijea.v3i1.588

Border villages in Indonesia–Timor Leste face persistent economic challenges despite abundant natural resources. Unlike previous studies that primarily focus on general rural development or quantitative assessments of village fund effectiveness, this study fills the gap by qualitatively examining the role of local resource management in strengthening economic resilience specifically in the under-researched border region of East Kobalima District, Malaka Regency. Using a qualitative case study design, data were collected through in-depth interviews, direct observation, and secondary administrative data from four villages: Alas, Alas Selatan, Alas Utara, and Kotabiru. Key findings reveal that although forest and agricultural resources (e.g., teak, candlenut, maize, and medicinal plants) are abundant, 75% of households earn less than IDR 7.5 million per year, and low education levels (20% never attended school; 19% incomplete primary) constrain optimal resource utilization. Community participation remains limited to implementation stages, with minimal involvement in planning and evaluation. Market access is restricted to weekly traditional markets, limiting income generation. The novelty lies in explicitly identifying that weak synergy between natural, human, and social resources rather than resource scarcity is the primary barrier to economic resilience. This study concludes that participatory governance, human resource capacity building, and strengthening village economic institutions are critical. Implications for policy include integrated cross-border market strategies and university-community partnerships to transform local resources into high-value economic assets.

Peran Brand Awareness dalam Memediasi Pengaruh Digital Marketing terhadap Kinerja UMKM di Kota Kupang Alya Elita Sjioen; Angela Merici Minggu; Herry Aprilia Manubulu; Gabriela E. Hetharia; Christian Daniel Manu; Ardi B. T. Ndaumanu
Jesya Vol 9 No 2 (2026): ARTICLES : RESEARCH JUNI 2026
Publisher : LPPM Sekolah Tinggi Ilmu Ekonomi Al-Washliyah Sibolga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36778/jesya.v9i2.2784

This study aims to analyze the role of Brand awareness in mediating the effect of Digital marketing on SME Performance in Kupang City. This research is important because many SMEs still face challenges in optimizing digital marketing strategies and strengthening brand awareness in the rapidly growing digital economy. The novelty of this study lies in the use of Brand awareness as a mediating variable in explaining the relationship between Digital marketing and SME Performance within the context of SMEs in Eastern Indonesia, particularly in Kupang City. This study employed a quantitative approach using a survey method through questionnaires distributed to SMEs actively utilizing digital media in their business activities. The sampling technique used purposive sampling, and data were analyzed using Partial Least Squares–Structural Equation Modeling (PLS-SEM) with SmartPLS software. The findings indicate that Digital marketing positively and significantly affects Brand awareness and SME Performance. Furthermore, Brand awareness positively influences SME Performance and significantly mediates the relationship between Digital marketing and SME Performance. These results highlight the importance of integrating digital marketing strategies with consistent branding activities to improve competitiveness and business sustainability among SMEs in the digital era.

INVESTMENT COMPONENTS EMBEDDED IN SG&A EXPENSES: COST STICKINESS AND MARKET REACTIONS Jems Arison Zacharias; Herry Aprilia Manubulu; Christian Agustinus Besi
Jurnal Bisnis dan Akuntansi Vol. 27 No. 2 (2025): Jurnal Bisnis dan Akuntansi
Publisher : Pusat Penelitian dan Pengabdian Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34208/rbnnnm65

This study examines differences in the degree of cost stickiness between investment and operating selling, general, and administrative (SG&A) expenses and market reactions from each component in Indonesian technology firms. The sample comprises 167 firm-year observations over the 2020–2024 period. Hypotheses are tested using multiple linear regression based on the cost stickiness model of Anderson and the market reaction model of Weiss. The results indicate that SG&A expenses exhibit cost stickiness, whereby costs adjust more slowly when revenues decline than when revenues increase. Furthermore, investment SG&A demonstrates a significantly higher degree of cost stickiness than operating SG&A. In addition, cost stickiness arising from investment SG&A significantly moderates the relationship between earnings forecast errors and market reactions, whereas cost stickiness associated with operating SG&A does not exhibit a significant moderating effect. These findings suggest that although the market partially recognizes the investment component of SG&A as intangible assets, information limitations reduce market responsiveness to the long-term implications of investment cost stickiness. This study provides implications for investors and analysts in evaluating the performance of technology-based firms in Indonesia.

Village fund transfers for building home industries: a mixed-methods analysis Angela Merici Minggu; Herry Aprilia Manubulu; Anggreini D. N. Rupidara
Jurnal Akademi Akuntansi Vol. 9 No. 2 (2026): Jurnal Akademi Akuntansi (JAA)
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22219/jaa.v9i2.44256

Purpose: This study examines the dependence of rural communities on village funds in Malaka Regency, East Nusa Tenggara, and identifies factors influencing rural economic empowerment. It also investigates the moderating role of community-based development in the relationship between village fund allocation and the development of home industries. Methodology/approach: This study employs a mixed-methods approach by integrating quantitative panel data analysis of 388 village observations from 2019–2022 with qualitative insights derived from field interviews and surveys, in order to comprehensively examine the relationship between village fund allocation, community-based development, and home industry growth. Findings: The findings indicate that village funds have a positive effect on the development of home industries, while community-based development also contributes positively. However, the moderating effect of community-based development on the relationship between village funds and home industry development is negative. Furthermore, qualitative findings reveal that despite the availability of financial support, limited community participation, low entrepreneurial motivation, and weak managerial capacity hinder the effective utilization of village funds for sustainable home industry development. Practical and Theoritical contribution/Originality: This study contributes theoretically and practically by highlighting the importance of optimizing village fund allocation to strengthen community empowerment and support household industry development. Research Limitation: This study highlights the importance of optimizing village fund allocation to strengthen community empowerment and support home industry development, although it is limited to a single region and primarily relies on village budget data.

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