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MODEL PELATIHAN DAN PENDAMPINGAN PENGELOLAAN KEUANGAN DIGITAL BAGI UMKM PENDUKUNG PARIWISATA: PENDEKATAN TEACH–TRAIN–TOOLS–TRACK Tulung, Joy E.; Sumarauw, Jacky S. B.; Tindi, Ricardo G.; Ogi, Imelda W. J.; Mintardjo, Christoffel M. O.
Jurnal EMBA : Jurnal Riset Ekonomi, Manajemen, Bisnis dan Akuntansi Vol. 14 No. 1 (2026): JE. Vol. 14 No. 1
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35794/emba.v14i1.66836

Abstract

Pengabdian kepada masyarakat ini bertujuan meningkatkan kapasitas pengelolaan keuangan digital pada UMKM pendukung pariwisata di Kelurahan Meras, Kecamatan Bunaken, melalui model Teach–Train–Tools–Track. Sebanyak 22 UMKM mengikuti rangkaian program berupa bootcamp dua hari, klinik tematik, serta pendampingan lapangan untuk membangun disiplin pemisahan kas, pencatatan harian, standarisasi invoice, penyusunan HPP, penerapan SOP keuangan mikro satu lembar, dan penggunaan dashboard sederhana berbasis aplikasi/lembar kerja. Evaluasi dilakukan dengan pre–post test literasi keuangan, audit bukti transaksi, serta penilaian implementasi alat bantu. Hasil menunjukkan peningkatan skor literasi keuangan rata-rata dari 54,1 menjadi 83,6 (Δ=29,5) dan 86% peserta mengalami kenaikan ≥25 poin. Sebanyak 91% UMKM aktif mengadopsi pencatatan digital (64% harian; 27% berkala), seluruh peserta menerapkan invoice digital, dan proporsi transaksi tercatat berbukti mencapai sekitar 92%. Program juga menghasilkan modul, template pembukuan, SOP ringkas, serta materi pendampingan yang dapat direplikasi. Temuan menegaskan bahwa kombinasi pelatihan-praktik, alat bantu sederhana, dan pelacakan implementasi lebih efektif dibanding pelatihan satu kali, terutama pada konteks UMKM pesisir yang memiliki keterbatasan waktu dan konektivitas. Kata Kunci: Keuangan Digital, UMKM, Pendampingan, Literasi Keuangan, Pariwisata
MODEL PELATIHAN DAN PENDAMPINGAN PEMASARAN DIGITAL NELAYAN BERBASIS TEACH–TRAIN–TOOLS–TRACK DI KELURAHAN MOLAS Raintung, Michael Ch; Tindi, Ricardo G.; Dien, Yudhi; Tulung, Joy E.; Ogi, Imelda W. J.; Mintardjo , Christoffel M. O.
Jurnal EMBA : Jurnal Riset Ekonomi, Manajemen, Bisnis dan Akuntansi Vol. 14 No. 1 (2026): JE. Vol. 14 No. 1
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35794/emba.v14i1.66853

Abstract

Program Kemitraan Masyarakat ini bertujuan membangun model pelatihan dan pendampingan pemasaran digital bagi nelayan dan pelaku usaha pesisir di Kelurahan Molas, Kecamatan Bunaken, Kota Manado. Permasalahan utama mitra meliputi ketergantungan pada pemasaran konvensional, belum tertatanya etalase digital, tidak adanya transparansi harga dan stok harian, lemahnya konsistensi konten, serta belum bakunya alur layanan pemesanan hingga pengantaran. Intervensi dirancang menggunakan kerangka Teach–Train–Tools–Track melalui bootcamp, klinik tematik, pendampingan mingguan, dan showcase pasar, disertai penyediaan perangkat praktis berupa katalog WhatsApp Business, toko marketplace, price board berbasis Google Sheets, serta SOP layanan satu lembar. Evaluasi dilakukan melalui pre–post test literasi pemasaran digital, pemantauan aktivitas akun, audit kepatuhan SOP, dan rekap order log. Hasil menunjukkan literasi pemasaran digital meningkat dari 46,3 menjadi 79,5, akun aktif mencapai 18 unit, kepatuhan SOP rata-rata 82%, frekuensi konten meningkat menjadi 12–15 konten per bulan per akun, serta pesanan dari kanal digital meningkat 38%. Program juga menghasilkan modul pelatihan, template etalase digital, price board, SOP layanan, dan paket konten video pendek. Model ini menegaskan pentingnya kombinasi pelatihan praktis, alat bantu operasional sederhana, serta pendampingan berbasis kelompok untuk memastikan adopsi berkelanjutan pada konteks kerja nelayan. Kata Kunci: Teach–Train–Tools–Track, Pemasaran Digital, Nelayan Pesisir, Marketplace, Pendampingan
REAKSI PASAR MODAL TERHADAP PENGUMUMAN TARIF TRUMP UNTUK INDONESIA PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DALAM INDEKS LQ45 Sangkoy, Richard Imanuel; Mangantar, Maryam; Tulung, Joy Elly
JMBI UNSRAT (Jurnal Ilmiah Manajemen Bisnis dan Inovasi Universitas Sam Ratulangi). Vol 13 No 1 (2026): JMBI UNSRAT Volume 12 Nomor 3
Publisher : Magister Manajemen Program Pasca Sarjana Universitas Sam Ratulangi Manado

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35794/jmbi.v13i1.67048

Abstract

This study aims to analyze the capital market reaction to events before and after the announcement of the 32% US tariff on Indonesia on manufacturing companies listed on the LQ45 index. Market reaction is measured through Abnormal Return and Trading Volume Activity with a quantitative approach using the Event Study method. The sample was determined using purposive sampling, with a sample size of six manufacturing companies listed on the LQ45 index for the period May-July 2025. The testing was conducted using a paired sample t-test and Wilcoxon signed rank test with an observation period of 7 days before and 7 days after the announcement. The results showed that there was no significant difference in abnormal return or trading volume activity before and after the tariff announcement. Thus, the announcement of a 32% tariff by the United States on Indonesia did not cause a significant reaction in the Indonesian capital market
PERAN MODERASI DIVERSITAS GENDER DALAM HUBUNGAN TATA KELOLA DAN KINERJA KEUANGAN BANK DI INDONESIA (2020–2024) Sriwahyuni Wagiman; Tulung, Joy Elly; Lawren Julio Rumokoy
JMBI UNSRAT (Jurnal Ilmiah Manajemen Bisnis dan Inovasi Universitas Sam Ratulangi). Vol 13 No 1 (2026): JMBI UNSRAT Volume 12 Nomor 3
Publisher : Magister Manajemen Program Pasca Sarjana Universitas Sam Ratulangi Manado

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35794/jmbi.v13i1.67098

Abstract

ABSTRAK. Penelitian ini dilatarbelakangi oleh fenomena fluktuasi profitabilitas sektor perbankan Indonesia pasca-pandemi, di mana rata-rata Return on Assets (ROA) menurun dari 1,72% (2020) menjadi 1,26% (2023). Kondisi ini memicu urgensi untuk mengevaluasi efektivitas mekanisme Good Corporate Governance (GCG) dan menguji peran strategis diversitas gender (DG) sebagai variabel yang memoderasi hubungan antara tata kelola dan kinerja keuangan. Penelitian kuantitatif ini menggunakan data panel sekunder dari 38 bank umum yang terdaftar di Bursa Efek Indonesia (BEI) dengan periode observasi 2020–2024. Analisis regresi data panel Random Effect Model (REM) dan Moderated Regression Analysis (MRA) digunakan untuk menguji hipotesis. Hasil uji parsial menunjukkan bahwa Dewan Komisaris Independen dan Ukuran Perusahaan berpengaruh signifikan positif terhadap ROA, sedangkan Dewan Direksi, Komite Audit, dan Kepemilikan Institusional tidak signifikan.
The Effect of Performance-Based Regional Expenditure Revenue Budget and Good Government Governance on Performance Accountability of Local Government Institutions in Tambrauw Regency, West Papua Province Yesyan, Amandus; Mangantar, Maryam; Tulung, Joy Elly
International Journal on Economics, Finance and Sustainable Development Vol. 3 No. 6 (2021): IJEFSD
Publisher : Research Parks Publishers

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31149/ijefsd.v3i6.1999

Abstract

The results of the regression equation can show that the constant value -2.020 can be interpreted if all independent variables are considered constant, namely: Performance-Based Regional Budget (X1) variable, Good Government Governance (X2) variable, then the value of the dependent variable, namely: Performance Accountability of Local Government Agencies (Y), is 2,020 units. The regression coefficient value of the Performance-Based Budget (X1) variable is 0.615, this value means that if there is an increase of 1 unit in the Performance-Based APBD variable (X1), while the Good Government Governance (X2) variable is considered constant, then the variable dependent, namely Performance Accountability of Local Government Agencies (Y), will increase by 0.615 units. The regression coefficient value of the Good Government Governance (X2) variable is 0, 555 this value means that if there is an increase of 1 unit in the Good Government Governance variable (X2), while the Performance-Based APBD variable (X1) is considered constant, then the dependent variable, namely the Accountability of Performance of Local Government Agencies (Y), will increase by 0.555 units. Furthermore, to determine the effect of the independent variables partially on the dependent variable, the t-test was used. If the value of t < t1-, (n-2) or p>0.05, then H0 is accepted and Ha is rejected. The Performance-Based Regional Budget (X1) variable produces a positive direction with a tcount of 4.839 with a probability of 0.000. Because the probability value (sig) t < 5% (0.000 < 0, 05) then partially the Performance-Based APBD variable (X1) has a positive and significant effect on the Performance Accountability variable of Local Government Agencies (Y) if the Good Government Governance (X2) variable remains in value. Thus, the hypothesis which states that there is a positive and significant effect of the Performance-Based APBD variable (X1) on the Regional Government Agency Performance Accountability variable (Y) is accepted. The Good Government Governance (X2) variable produces a positive direction with a tcount of 4.357 with a probability of 0.000. Because the probability value (sig) t < 5% (0.000 < 0.05) then partially the Good Government Governance (X2) (X2) variable has a significant positive effect on the Regional Government Agency Performance Accountability variable (Y) if the Performance-Based APBD variable (X1 ) remains the value. Thus the hypothesis which states that there is a positive and significant effect of the Good Government Governance (X2) variable on the Regional Government Agency Performance Accountability variable (Y) is accepted. The calculation results show that all independent variables can be declared to have a positive and significant effect. R Squrae value or the number of coefficients of determination. The magnitude of the coefficient of determination in the table above is 0.492 or equal to 49.2%. This figure means that 49.2% of the resulting Local Government Agency Performance Accountability variable (Y) can be explained by using the Performance-Based APBD variable (X1) and the Good Government Governance variable (X2). Based on the results of the study, it was found that the Performance-Based Budget had a positive and significant effect on the Performance Accountability variable of Local Government Agencies (Y) in Tambrauw Regency, West Papua Province. This means that the better the performance-based APBD is implemented, the better the Performance Accountability of Local Government Agencies.
FINANCIAL DISTRESSPROPERTY AND REAL ESTATE SECTOR COMPANIES LISTED ON THE INDONESIA STOCK EXCHANGE BEFORE AND DURING THE COVID 19 PANDEMIC Rakhmat Ramdhany Hunta; Sri Murni; Joy Elly Tulung
International Journal on Economics, Finance and Sustainable Development Vol. 4 No. 11 (2022): IJEFSD
Publisher : Research Parks Publishers

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31149/ijefsd.v4i11.3743

Abstract

The purpose of this study was to determine the difference between the potential for financial distress in property and real estate companies before the covid 19 pandemic and during the covid 19 pandemic. This type of research is a comparative analysis using quantitative methods. The data used is secondary data taken from the official website of the Indonesia Stock Exchange. This study took the population of property and real estate companies listed on the Indonesia Stock Exchange as 33 companies (purposive sampling). The variables used are as many as 2 variables, namely Altman Z score and Zmijewski X Score. The statistical test used in this study is the Paired Sample t-test which aims to find a comparison of two paired groups. Based on the results of the study
Co-Authors Adolf, Lapian P. M Annatasya Putri Potalangi Anthonie, Dewi Permatasari Antou, Leila S. Arie, Fitty F. Arie, Fitty V. Arie, Fitty Valdie Basoa, Putri Bernhard Tewal Bin Hasan Jan, Arrazi Burhanuddin, Rizka A. Cesilia, Kumendong Aimella Christian, Frans Jason Christoffel M. O. Mintardjo, Christoffel M. O. Christoffer Elon Lumopa Dadung, Herald Evaristo Dama, Desi Putra Damian Febrianto Kansil Damongilala, Novia N. Daniel, Bagus A. Daud, Renny O. Dea Gloria Cristi Kumaat Dendi Ramdani Dien, Yudhi Dingkol, Mohamad S. E. Eisy Timbangnusa Elisa Suhadi Elizabeth Putrinda Ratu Emilia M. Gunawan Emilia Margareth Gunawan Emillia Margareth Gunawan Engka, Nathaneel H.J. Fatimah Alamsyah Ferdinand J. Tumewu Ferdinand J. Tumewu Fernanda Tambayong Fitty Valdi Arie Fitty Valdi Arie, Fitty Valdi Foe, Liota Franklin Patrick Englbert Frederik G. Worang, Frederik G. Gabriela Audina Kasi Gabriela E. D. Pinontoan Gratcia Natasya Bonaldy Gunawan, Emilia Gunawan, Emilia M. Haris Prasetyo Hizkia Christian, Hizkia Honi, Henli ` Y. Imbar, Hanna R. K. Imelda Ogi Indrie Debbie Palandeng Indrie Debby Palandeng Ismiatun Khasanah Ivonne S Saerang Ivonne S. Saerang Ivonne S. Saerang Ivonne S. Saerang Ivonne Stanley Saerang Ivonne Stanley Saerang Jacky S. B. Sumarauw Jacob, Prisilia A. Jeanefer, Tangkudung A. Jeason Lucky Alexander Tampi Jelita, Kezia Jesika, Ningrum Jimmy Jehosua Wungkana Joseph, Omega P. Juan Worang Kalawat Lengkongb, Victor Paska Kalawat Kalesaran, Dionycio Kansil, Deyby . Kansil, Lilis A. Kattang, Fiorent E.C. Kereh, Claudio Khusna Pelealu Koropit, Prisilia Lala, Ryanna Jasmine Lalawi, Natasya T. Lamonge, Monalisa A. Lanawaang, Belinda Lantang, Monika Gabriela Lawren Julio Rumokoy Legi, Christian M. Lengkong, Fyolanda . Lengkong, Victor P. K Linda Lambey, Linda Lintang Winastiani Mangku Dipuro Liode, Feren E. Liusito, Reginald A. Logor, Grand Loureine Patricia Sumual Lucia Cecilia Mandey Lydia Ivana Kumajas Maga, Yulisa Lidya Virginia Magdalena, Pangkey Hannah Maria Mailangkay, Ferdinand A. Malonda, Ryan Ch. Mamahit, Bonaventura L. A. Mamangkey, Juan H.W. Mandagi, Yosua Leonardo Manduapessy, Gery Mangantar, Marjam . Mantiri, Jessica N. Mantow, Tabita E. O. Maramis, Joubert B. Maria Tielung Maria V. J Tielung Maria V. J. Tielung Maria V.J. Tielung Marjam Mangantar Maryam Mangantar Maryam Mangantar Maryam Mangantar Masinambow, Vecky A.J. Massau, Appolos Mattiara, Nicholas S. Mawei, Miracllyne F.G Mawitjere, Praisethy M. Maykel Robi Rantung Mende, Stacy Merinda H. Ch. Pandowo Mewengkang, Juwita B. Mintardjo , Christoffel M. O. Mo’o, Octaviani . Mojambo, Gabriel A.M Mongi, Rifan E. Mongi, Sunotowira R. Monica Simbala Moniharapon, Silcyljeova . Monintja, Steve Christofel Murni, Sri . Naftali, Sumilat C. Natanael Owen Rumondor Nelwan, Andrew . Nepa, Andre Juan Ngantung, Edward M. C. Nugraha, Faris M. Nugraha, Faris Muchsin Nugroho, Daniel ` Ogi, Imelda W. J. Olivia Nelwan Olivia S. Nelwan Pandegirot, Sonia Ch. G. Pangkey, Aldy R. Pangumpia, Alsye Wise Paoki, Tifany T. Paputungan, Sharon Voice Thiffania Parengkuan Tommy Parengkuan, Vega J. J. Paulina Van Rate Paulina Van Rate Pelle, Nathasya F. Phatricia S M Monoarfa Pinasang, Ian G. Poluan, Efrani Pondaag, Elsa M. Pongkorung, Anamaria . Poyoh, Christin Marciah Raintung, Michael Ch. Rakhmat Ramdhany Hunta Ramlan, Sitti Ruwaida Rampen, Dio B. Ratag, Alfredo Josua Raynaldo Fabian Karel Posumah Recovri Octaviani Sambur Regina Trifena Saerang Rembet, Eunike . Reo, Alrick j. Rompas, Rex C. E. E. Rompas, Yunita Putri Dianti Rompis, Hidecky Rompis, Noval Krisander Rugian, Nada G.M Rumengan, Sheren Rumokoy, Lawren Runtulalo, Rauna . S.L.H.V Joyce Lapian Saeh, Charlen Sael, Arga . Saerang, Regina T. Saerang, Regina Trifena Salahudin, Dennise Nurillah Samban, Yonatan W. A. Sangkoy, Richard Imanuel Sante, Zevanya Vaneca Sasauw, Abigail Senduk, Indri F. A Sengkey, Jefri I.B Sepang, Jantje . Shinta Wangke, Shinta Siagian, Amelia Elisabeth Siboro, Deki Fransiskus Sifrid Pangemanan Sifrid s Pangemanan Sifrid S. Pangemanan Silvya L Mandey, Silvya L Sitinjak, Debora C. Soamole, Fitria . Sri Murni Sri Murni Sri Murni Sri Wahyuni Anggraini Kamal, Sri Wahyuni Anggraini Sriwahyuni Wagiman Stajanoska, Irene Sukma, Nurul . Swecananda, Made Lalita Syamsul Arifin Tamboto, Glorrya Tangel, Lois Merry Taroreh, Rita Norce Tasik, Hizkia H.D. Tatengkeng, Desrin . Tauke, Putri Yuliana Telew, Amelia Christania Tendean, Yosua P. J. Tilaar, Kesye Karlina Tindi, Ricardo G. Tommy, Parengkuan . Tommy, Parngkuan Tompodung, Victory P. Tumbuan, Willem J. F. A. Umboh, Christina Natalia Stevhia Umboh, Syallomika F. B. W. Untu, Victoria Neisye Untu, Victoria. N Veren Pangemanan Victor P.K. Lengkong Victoria N. Untu Victoria Neisye Untu Victoria Nesye Untu Vina Elsje Voges, Nadine N Walakandou, Regina Joan Ribka Walintukan, Cynthia . Warbung, Cicilia J. E Welan, Geraldy Wilar, Frits F. Yesyan, Amandus Yonggara, Yoliana Yosua Sendefri Pajan Yudhatama Indrawan Yuni Anggraini Manangin Manangin Yunita Mandagie