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All Journal JURNAL EMBA : JURNAL RISET EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI JRB-Jurnal Riset Bisnis Jurnal Tunas Jurnal Humanipreneur
Ignatia Rosali Honandar
Universitas Katolik De La Salle Manado
Religion Arts Humanities Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Social Sciences Other

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Pemanfaatan Alat Dispenser Pakan Ikan Otomatis Berbasis Internet Of Things oleh Kelompok Masyarakat Kaweruan Kabupaten Minahasa Utara dalam Meningkatkan Efektivitas dan Produktivitas Budidaya Ikan Mujair Ryan Laksmana Singgeta; Ignatia R. Honandar; Pinrolinvic D. K. Manembu
Jurnal TUNAS Vol 4, No 1 (2022): Edisi November
Publisher : LPPM STIKOM Tunas Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30645/jtunas.v4i1.71

Abstract

Freshwater fish farming is a leading commodity and an economic driver in North Minahasa Regency which is being developed and improved by the local government. This is a very big opportunity for community groups who wish to earn a fortune through freshwater fish farming. Community groups who are proposing partners have started cultivation activities, especially tilapia fish since 2019. Some of the problems faced by these groups lie in the effectiveness of fish farming, especially in the conventional fish feeding process. Where fish feeding is still fully supervised and carried out by the cultivation group so that it is considered less effective and efficient. For this reason, the team implemented an Internet of Things-based Automatic Fish Feed Dispenser Tool. This activity program uses a training and mentoring method approach including: training on tilapia fish cultivation; preparation of financial reports and design of automatic feed dispensers. Based on the evaluation results, in general, community groups are able to directly practice appropriate and appropriate tilapia fish cultivation, are able to understand the preparation of financial reports and how to manage simple cash inflows and outflows and the team can design an Automatic Fish Feed Dispenser Tool. The tools that have been designed can work properly, which can increase the effectiveness of tilapia fish farming.
PENGARUH MOTIVASI BELAJAR MAHASISWA TERHADAP PEMBELAJARAN DARING SELAMA PANDEMI COVID-19 TAHUN 2020 DENGAN METODE PARTIAL LEAST SQUARE (PLS) Margie Christanty Poluan; Ignatia Rosali Honandar
Jurnal EMBA : Jurnal Riset Ekonomi, Manajemen, Bisnis dan Akuntansi Vol. 11 No. 3 (2023): JE. VOL. 11 No. 3
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35794/emba.v11i3.49709

Abstract

This study aims to measure how much influence student learning motivation has on the online learning process throughout 2020.The objects of this research are students of the accounting study program, Faculty of Economics, who are still actively participating in learning online during the pandemic with a total sample of 171 students selected by simple random sampling. Based on this amount that have 26% from first semester, 22.2% of third semester, 24% of fifth semester and 26.9% seventh semester. The collected data is processed and analyzed using SEM-PLS analysis assisted by SmartPLS software version 3.3.3. As for the interpretation of the data, namely the outer model test, inner model, and hypothesis testing, the research was carried out referring to Hair, et al. (2014) and Garson (2016) in Risa (2021).The results of this study indicate that students' learning motivation towards online learning has a positive and significant effect with the results of calculations using the assisted SEM-PLS method. SmartPLS software version 3.3.3 shows that the influence of motivation (X1) on online learning (Y1) is positive (0.801) and the significance is P Value < 0.05 (0.000 <0.05) and the t statistic value is 13,372 (13,372 > 1.96) (z value -score normal at = 0.05). According to Hair et al. (2014) in Risa (2021), the t-statistic value > normal z-score value indicates a significant effect. It is hoped that the results in the research can be useful for the faculty, especially the Accounting study program as an evaluation material for the online learning process. Keywords: Learning Management System, learning, online, application, motivation, new normal
Pemberdayaan Kelompok Pembudidaya Dalam Pengaplikasian Sistem Monitoring Kualitas Air Kolam Berbasis Iot Untuk Meningkatkan Hasil Panen Ikan Mujair Desa Kaweruan, Kabupaten Minahasa Utara Ryan Laksmana Singgeta; Ignatia R. Honandar; Pinrolinvic D. K. Manembu
Jurnal TUNAS Vol 5, No 1 (2023): Edisi November
Publisher : LPPM STIKOM Tunas Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30645/jtunas.v5i1.103

Abstract

In the journey to develop this business, there were two main problems that were experienced and became urgent, including: There was a time when there were tilapia fish that died in large enough numbers so that they experienced crop failure. The second problem is that cultivation groups have not been able to maintain tilapia fish seeds properly. The third problem is that cultivation groups have not been able to carry out good financial management, so they have not received the targeted profits. For this reason, the team designed a pool water quality monitoring system based on the Internet of Things (IoT) which is related to research that has been carried out and published previously. The aim of the activities carried out is to empower tilapia fish cultivation groups to be able to increase harvest yields to a good grade and more than before. In the progress stage, the team has conducted 1) training and assistance on how to properly care for tilapia fish seeds; 2) training and assistance in financial management of cultivation groups and will be continued 3) introduction of an IoT-based pond water quality monitoring system and its operation. Based on the results of the activity, it can be concluded that the tilapia fish cultivation group in Kaweruan village can understand and explain the influence of water quality on the growth of tilapia fish and is skilled in practicing how to compile a cash book using a simple application. Meanwhile, the water quality monitoring tool that has been designed can operate well and can be monitored remotely for PH, TDS, temperature, and water level values with an Internet connection.
Strategi Peningkatan Penerimaan Pendapatan Pajak Restoran di Kota Tomohon Ignatia Rosali Honandar; Taroreh, Frankie Jantje Hendrikus; Pusung, Maria
Jurnal Humanipreneur Vol 2 No 3 (2023): Jurnal Humanipreneur
Publisher : Ikatan Dosen Katolik Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53091/hum.v2i3.50

Abstract

The aim of this research is to find out the mechanism for implementing restaurant tax revenue through e-SPTPD, find out the obstacles in implementing restaurant tax revenue through e-SPTPD and the strategies used to increase the implementation of restaurant tax revenue using e-SPTPD in the city of Tomohon. The research method used to analyze the research results is descriptive qualitative research with an exploratory approach. A total of 5 participants were chosen to be the source persons in this research. The research results show that the restaurant tax revenue mechanism using e-SPTPD in the city of Tomohon has been implemented well. The obstacles faced in receiving restaurant taxes using e-SPTPD are: low compliance and awareness of restaurant taxpayers; Restaurant taxpayer human resources who do not really understand the use of e-SPTPD; socialization regarding the use of e-SPTPD has not been evenly distributed; internet network problems and server errors; and tax payments that can only be made in cash at BSG. Meanwhile, the strategies implemented by BPKPD to increase restaurant tax revenues through e-SPTPD are: conducting outreach regarding the use of e-SPTPD to restaurant taxpayers; monitoring restaurant taxpayers; and giving awards or rewards to restaurant taxpayers.
Dampak Kenaikan PPN 12% dalam Perspektif Manajemen Perpajakan di Indonesia Ignatia Rosali Honandar; Margie Christanty Poluan
Jurnal Riset Bisnis Vol. 8 No. 2 (2025): April
Publisher : Fakultas Ekonomi dan Bisnis Universitas Pancasila Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35814/5dh01k77

Abstract

The increase in the Value Added Tax (VAT) rate from 11% to 12% in 2025 is part of the government's fiscal policy to strengthen state revenues. However, this policy has a complex impact on the economic and business sectors and raises various challenges in tax management practices. This article analyzes the impact of the policy, the challenges in its implementation, and the managerial strategies that can be applied to deal with it. The method used is a literature study with a qualitative descriptive approach. The results of the study show that tax planning strategies, system digitalization, taxpayer education, and protection of UMKM are the keys to responding to this policy effectively and sustainably. Keywords: Value Added Tax, tax management, fiscal policy, tax planning, UMKM ABSTRAK Kenaikan tarif Pajak Pertambahan Nilai (PPN) dari 11% menjadi 12% pada tahun 2025 merupakan bagian dari kebijakan fiskal pemerintah untuk memperkuat penerimaan negara. Namun, kebijakan ini membawa dampak yang kompleks terhadap sektor ekonomi dan bisnis serta memunculkan berbagai tantangan dalam praktik manajemen perpajakan. Artikel ini menganalisis dampak kebijakan tersebut, tantangan dalam pelaksanaannya, dan strategi manajerial yang dapat diterapkan untuk menghadapinya. Metode yang digunakan adalah studi pustaka dengan pendekatan deskriptif kualitatif. Hasil kajian menunjukkan bahwa strategi tax planning, digitalisasi sistem, edukasi wajib pajak, dan perlindungan terhadap UMKM menjadi kunci dalam menyikapi kebijakan ini secara efektif dan berkelanjutan. Kata kunci: Pajak Pertambahan Nilai, manajemen perpajakan, kebijakan fiskal, tax planning, UMKM
Co-Authors Margie Christanty Poluan Margie Christanty Poluan Pinrolinvic D. K. Manembu Pinrolinvic D. K. Manembu Pusung, Maria Singgeta, Ryan Laksmana Taroreh, Frankie Jantje Hendrikus