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Analisis Efisiensi dan Efektivitas Pengelolaan Anggaran Belanja Pegawai Pada Dinas Perindagkop dan UKM Kabupaten Pulau Morotai Jamiludin Hasan; Ardin Umar; Nurafni Kurung
Jurnal Ilmiah Wahana Pendidikan Vol 6 No 4 (2020): JURNAL ILMIAH WAHANA PENDIDIKAN
Publisher : Peneliti.net

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (166.882 KB) | DOI: 10.5281/zenodo.4302789

Abstract

This study aims to determine the level of efficiency and effectiveness. The results of the efficiency ratio analysis show that the average level of efficiency of budget management at the Office of Industry and Trade and UKM of Morotai Island Regency during 2017 was 1.01%, in 2018 it was 1.12% and in 2019 it was 1.19. This means that budget management is carried out very efficiently. The management of the employee expenditure budget at the Office of Industry and Trade and UKM of Morotai Island Regency has met the requirements of efficiency, namely the use of minimum funds to achieve maximum results, while the results of the effectiveness ratio analysis show the average ratio of the effectiveness of budget management of the Office of Cooperatives and Small and Medium Enterprises of Morotai Island Regency in 2017 95.55%, in 2018 88.68% and in 2019 84.03%. This means that budget management has met the criteria for being very effective because budget realization has approached the predetermined budget target.
Evaluasi Implementasi Akuntansi Pemerintah Berbasis Akrual Pada Laporan Keuangan Bawaslu Kab. Pulau Morotai Tahun Anggaran 2018 Ardin Umar; Jamiludin Hasan; Selfine Katiandagho
Jurnal Ilmiah Wahana Pendidikan Vol 7 No 1 (2021): Jurnal Ilmiah Wahana Pendidikan
Publisher : Peneliti.net

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (264.607 KB) | DOI: 10.5281/zenodo.4431218

Abstract

The enactment of Law No. 17/2010 on Accrual-based Government Accounting Standards (SAP) brought major changes in the financial reporting system in Indonesia. The changes are expected to provide a complete picture of the financial position. This research aims to find out the effectiveness of the implementation of accrual-based government accounting standards in Bawaslu's Financial Statements, Pulau Morotai Budget Year 2018. The data in this study were collected through observation methods, interviews, and documentation directly related to the implementation of Government Accounting Standards (SAP) based on accruals. Data source in the form of Bawaslu’s Financial Report in Pulau Morotai. The data that has been collected is then analyzed and interpreted in a narrative manner using qualitative analysis methods. The results of the study showed that in general the statements of Pulau Morotai in 2018 has implemented accrual-based financial reporting standards according to government regulation number 71 of 2010 concerning government accounting standards
Analisis Efisiensi dan Efektivitas Pengelolaan Anggaran Ardin Umar; Jamiludin Hasan; Saiful Tanimbar
Jurnal Ilmiah Wahana Pendidikan Vol 7 No 4 (2021): Jurnal Ilmiah Wahana Pendidikan
Publisher : Peneliti.net

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (146.93 KB) | DOI: 10.5281/zenodo.5171546

Abstract

The results revealed that the efficiency ratio analysis results showed an average efficiency in managing the Morotai Island Regional Disaster Management Agency's budget management from 2017 to 2019 of 1.16%. Thus, it can be concluded that efficient budget management has been implemented. The effectiveness ratio analysis results showed the average effectiveness of budget management of the Morotai Island Regional Disaster Management Agency from 2017 to 2019 was 97.27%, meaning that budget management was applied
Analisis Kinerja Keuangan Pada Perusahaan Daerah Air Minum (PDAM) Kabupaten Pulau Morotai Jamiludin Hasan; Rusman Soleman; Hartaty Hadady
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 (194.368 KB) | DOI: 10.5281/zenodo.5610442

Abstract

The purpose of this research is to determine and analyze the financial performance of PDAM Kabupaten Pulau Morotai using financial ratio analysis based on liquidity ratios, activity ratios, solvency ratios, and profitability ratios. In addition to the financial ratio analysis, the researcher interviewed several key informants. The balance sheet and income statement PDAM are secondary data, while interviews with informants are primary data. The findings of the financial ratio analysis research at PDAM Pulau Morotai Regency are based on liquidity ratios seen from the Current Ratio in 2017-2019; the company's condition is in a deficit, the Fast Ratio in 2015-2019 is in good condition, and the cash ratio is relatively poor. When viewed from asset turnover ratio and total asset turnover, the company's condition in 2015-2019 was not good because the turnover obtained was only one time. When viewed from the Debt Ratio (debt ratio), the company's condition in 2015-2019 is quite good because it can pay all of its debts. The company's capital is greater than the company's debt, primarily the company's debt is 20%, and the company's capital is 80%. When viewed from the Operating Income in 2015-2019, the financial ratio indicates that the company's condition is not stable because the profit generated is a deficit. ROA from 2015 to 2019. The company's situation is problematic because risks offset the profits generated. ROE is also in a horrible state. According to the findings of this study, PDAM Morotai Island Regency is less stable in financial performance when viewed from the profitability ratios, risky when viewed from the company's activity ratio, average in financial performance when viewed from the company's solvency ratio, and finally good in financial performance when viewed from the PDAM Morotai Island Regency's PDAM Morotai Island Regency's PDAM Morotai Island Regency's PDAM.
Analisis Realisasi Alokasi Dana Desa (ADD) di Kabupaten Pulau Morotai Jamiludin Hasan; Yuliana Yuliana
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 (203.891 KB) | DOI: 10.5281/zenodo.5674026

Abstract

This study aims to determine the Efficiency and Effectiveness of Village Fund Allocation in Pangeo Village in 2016-2020. The results of the Efficiency ratio analysis show that in Pangeo Village it is very efficient in managing the Village Fund. in terms of the management aspect of the ineffective Village Fund Allocation in Pangeo Village, Morotai Jaya District, Morotai Island Regency Government can be seen as follows: 1) Pangeo Village is very efficient in managing its ADD, this can be seen from the results of the calculation of the efficiency ratio of 1% in 2016, 1.00% in 2017, 1% in 2018, 1% in 2019 and 1% in 2020. 2) Financial performance (effectiveness) in Pangeo Village for 2016 to 2020 in terms of management aspects Allocations Ineffective Village Funds can be seen from the percentage starting from 2016 of 8.62%, in 2017 of 7.70%, in 2018 of 7.5%, in 2019 of ar 7% and in 2020 by 6.04%.
Pemanfaatan Teknologi Dan Informasi Sebagai Media Promosi Produk Iakan Asing Di Desa Kolorai Ardin Umar; Nurhikma Sibuah; Yuliana Yuliana; Sitti Marwa Kharie; Jamiludin Hasan
Journal Of Khairun Community Services Vol 2, No 2 (2022): Journal Of Khairun Community Services
Publisher : Universitas Khairun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33387/jkc.v2i2.5383

Abstract

Bidang promosi merupakan salah faktor yang akan menjadikan kemajuan bidang usaha maka promosi sangat penting bagi para pelaku Usaha Mikro, Kecil dan Menengah di Desa Kolorai. Teknilogi dan informasi menjadi media yang sangat menarik untuk dijadikan media promosi bagi para pelaku usaha. Perusahaan berskala besar sudah pasti memanfatkan teknologi dan informasi sebagai media promosinya. Begitu juga dengan Usaha Mikro, Kecil dan Menengah di Desa Kolorai turut serta memanfaatkan media teknologi dan informasi sebagai media promosi produk ikan asing untuk meningkatkan penjualan. Terkait dengan permasalahan mitra dan adanya peluang pemanfaatan teknologi, diusulkan kegiatan pengabdian masyarakat dalam bentuk pelatihan dan pendampingan tentang pemanfaatan teknologi informasi khususnya media sosial seperti facebook, instagram dan youtube sebagai media promosi untuk mempermudah masyarakat melakukan promosi produknya.