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Kilay, Trisye Natalia

Fakultas Ekonomi Dan Bisnis Universitas Pattimura

Author-ID : 3912042

Agriculture, Biological Sciences & Forestry Humanities Astronomy Biochemistry, Genetics & Molecular Biology Chemical Engineering, Chemistry & Bioengineering Chemistry Civil Engineering, Building, Construction & Architecture Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Energy Engineering Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Materials Science & Nanotechnology Mathematics Physics Public Health Social Sciences Other

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Capaian Kemampuan Berpikir Reflektif Mahasiswa Peserta Mata Kuliah Akuntansi Manajemen Antar Semester Trisye Natalia Kilay
BIP's JURNAL BISNIS PERSPEKTIF Vol 10 No 2 (2018): Juli
Publisher : Fakultas Ekonomi Universitas Katolik Darma Cendika

The purpose of study is to investigate empirically the differences in achievement of reflective thinking skills for management accounting courses between different semester students at the same time. There were 68 students of the Accounting Study Program at the Faculty of Economics, Darma Cendika Catholic University who took Management Accounting courses in the odd semester 2018/2019, which had filled out the research questionnaire, but only 66 questionnaires were feasible to be processed. The hypotehesis examined by using manova. Based on the results of quantitative data processing using SPSS, only reflections are seen different between semesters but this study failed to confirm the differences in habitual action, understanding, and critical reflection between semesters taking management accounting courses at the same time.

Analisis Going Concern Pada Pelaku Usaha Nelayan Di Kecamatan Nusaniwe Kota Ambon Paskanova Christi Gainau; Trisye Natalia Kilay; Ribka S. F. Bonara
BIP's JURNAL BISNIS PERSPEKTIF Vol 15 No 1 (2023): Januari
Publisher : Fakultas Ekonomi Universitas Katolik Darma Cendika

One of sectors massively contributing in the economy of Ambon city is fishery and marine. However, fishermen as one of the business actors who run this business are still on the poverty line even though they operate business every day. This study aims to analyze the going concern aspects applied by business actors so far. A qualitative approach with source triangulation techniques was used where researchers conducted in-depth interviews and observations to business actors in Dusun Eri, Latuhalat Village, and Seri Village. The results found that the going concern aspects that have been applied tend to adopt traditional methods that have been going on since ancient times, such as only focusing on selling fresh fish as their product characteristic so business actors are reluctant to innovate. The obstacles are the lack of self-motivation and government capital support, as well as the low understanding of technology. In addition, the going concern aspect of this business is also not determined by the accounting process because all business actors do not carry out accounting processes in their business. The financial management process that has been carried out by business actors is limited to allocating sales proceeds for business operations, family economic needs, and personal savings. This allocation process is not recorded in a specific book and only relies on their intuition and verbal calculations.

Analisis Going Concern Pada Pelaku Usaha Nelayan Di Kecamatan Nusaniwe Kota Ambon Paskanova Christi Gainau; Trisye Natalia Kilay; Ribka S. F. Bonara
BIP's JURNAL BISNIS PERSPEKTIF Vol 15 No 1 (2023): Januari
Publisher : Universitas Katolik Darma Cendika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37477/bip.v15i1.395

One of sectors massively contributing in the economy of Ambon city is fishery and marine. However, fishermen as one of the business actors who run this business are still on the poverty line even though they operate business every day. This study aims to analyze the going concern aspects applied by business actors so far. A qualitative approach with source triangulation techniques was used where researchers conducted in-depth interviews and observations to business actors in Dusun Eri, Latuhalat Village, and Seri Village. The results found that the going concern aspects that have been applied tend to adopt traditional methods that have been going on since ancient times, such as only focusing on selling fresh fish as their product characteristic so business actors are reluctant to innovate. The obstacles are the lack of self-motivation and government capital support, as well as the low understanding of technology. In addition, the going concern aspect of this business is also not determined by the accounting process because all business actors do not carry out accounting processes in their business. The financial management process that has been carried out by business actors is limited to allocating sales proceeds for business operations, family economic needs, and personal savings. This allocation process is not recorded in a specific book and only relies on their intuition and verbal calculations.

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Journal : BIP'S : Jurnal Bisnis Perspektif