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All Journal Jurnal Manajemen Journal of Business Application MAREN: Jurnal Pengabdian dan Pemberdayaan Masyarakat
Maximiliane Cornelia Leonora Hukom
Universitas Kristen Indonesia Maluku
Religion Humanities Economics, Econometrics & Finance Education Engineering Health Professions Social Sciences

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ANALISIS SISTEM INFORMASI AKUNTANSI PENJUALAN PADA PERUM BULOG DIVRE AMBON Maximiliane L C Hukom
JURNAL MANAJEMEN Vol 4 No 1 (2014): JURNAL MANAJEMEN VOL. 4 NO. 1 JUNI 2014
Publisher : Fakultas Ekonomi Universitas Sarjanawiyata Tamansiswa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30738/jm.v4i1.163

Abstract

Writing aims to acknowledge and analyse about the accounting system sales at Perum Bulog Divre Ambon. This writing using this type of data are classified into primary data and secondary data. Next were analyzed using the methods of analysis deskritif. Accounting information system sales at Perum Bulog Divre Ambon is a blend of process information system and procedures that form a network that closely, and are inseparable from each other, all accounting activities and other major activities, in order to streamline all other major activities of an enterprise so that supervision by the command can be run as well as possible and achievable goals efficiently. Results of the research in deskritif that the application of the accounting information system sales at Perum Bulog Divre can provide information for the leadership of the company, it is seen in the preparation of the information systems and procedures, sales, Procurement, transaction evidence recording of transactions to reporting information is adequate because the evidence of the transaction created some duplicate ordinal number, given the evidence, the transactions are recorded on a daily basis based on evidence of a transaction, there is code in the same transaction estimates, are grouped as well as making accounting information system reports. For the process of classification the transactions, the company has also been using the method of approximate estimation of where the code has been standardized in the form of a guidebook with explanations and usage. Keyword : accounting system
OPTIMALISASI DAN INOVASI PRODUK KACANG TANAH UNTUK MENINGKATKAN PENDAPATAN MASYARAKAT DESA LIANG KECAMATAN TELUK ELPAPUTIH KABUPATEN MALUKU TENGAH Hehanussa, Salomi Jacomina; Hukom, Maximiliane L. C.
MAREN: Jurnal Pengabdian dan Pemberdayaan Masyarakat Vol 4, No 1 (2023): Maret
Publisher : Lembaga Pengabdian kepada Masyarakat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69765/mjppm.v4i1.1060

Abstract

Dalam rangka meningkatkan kehidupan masyarakat yang sejahtera, maka masyarakat Desa Liang perlu mengedepankan dan meningkatkan perekonomia kehidupan melalui penambahan pendapatan baik secara keluarga maupun masyarakat. Dengan sumber daya alam yang dimiliki dimungkinkan untuk masyarakat harus berkreatif menghasilkan produk-produk yang berinovatif dan bermutu agar dapat dipasarkan dengan baik sehingga dapat meningkatkan kehidupan ekonomi yang baik. Desa Liang adalah salah satu desa yang terletak di Kecamatan Teluk Elpaputih Kabupaten Maluku Tengah menjadi desa mandiri dalam binaan Universitas Kristen Indonesia Maluku. Sumber mata pencaharian utama kepala keluarga adalah sebagai petani, dimana masyarakatnya banyak yang menanam kacang tanah sebagai salah satu produk pangan. Kacang tanah merupakan hasil pertanian yang dibudidayakan dan merupakan salah satu sumber pendapatan masyarakat Desa Liang. Hasil observasi lapangan serta wawancara dengan masyarakat, perangkat Desa serta perangkat pelayan Jemaat GPM Liang, ditemukan beberapa permasalahan: 1) belum adanya diversifikasi produk olahan kacang; dan 2) kurangnya Inovasi Produk yang dilakukan oleh Masyarakat Desa Liang, Kecamatan Teluk Elpaputih, Kabupaten Maluku Tengah dengan daya jual tinggi Sesuai dengan permasalahan yang dihadapi maka diharapkan melalui program pemberdayaan akan dihasilkan diversifikasi dan inovasi produk kacang tanah yang menarik untuk dipasarkan.
Analisis Pengaruh dan Kontribusi Pajak Daerah serta Retribusi Daerah Terhadap Peningkatan Pendapatan Asli Daerah Jacobs, Samie; Ubjaan, Jusak; Hukom, Maximiliane Leonora Cornelia
Journal of Business Application Vol. 1 No. 2 (2022): Journal of Business Application
Publisher : Program Studi Administrasi Niaga STIA Said Perintah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55098/jba.v1.i2.p94-105

Abstract

This study aims to measure the level of effectiveness and contribution of local taxes and regional levies to Ambon city's own-source revenue (PAD). The analysis model used is descriptive qualitative and quantitative analysis. The analysis used is an effectiveness analysis to determine the level of effectiveness of applying regional tax contributions and regional levies in the city of Ambon from 2017 to 2021 for the last five years. Based on the calculation of the effectiveness of regional levies, the contribution of local revenue is less than 100. point level. On the other hand, the contribution of local taxes and surcharges to local own-source revenues has increased over the last five years based on local revenues, but their effectiveness has decreased. The calculated contribution to effectiveness in 2017 is 0.22% and the contribution for 2018 is 0.23%. On the other hand, down 0.19% in 2019. 0.19% in 2020. Up 0.22% in 2021.
Co-Authors Hehanussa, Salomi Jacomina Samie Lambert Jacobs Ubjaan, Jusak