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All Journal Journal of Education and Learning (EduLearn) Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Jurnal Organisasi Dan Manajemen Jurnal Pendidikan Terbuka Dan Jarak Jauh AFEBI Accounting Review International Journal of Social Science and Business International Journal of Economics, Business and Accounting Research (IJEBAR) Enrichment : Journal of Management Community Development Journal: Jurnal Pengabdian Masyarakat BERNAS: Jurnal Pengabdian Kepada Masyarakat Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences International Journal Of Science, Technology & Management (IJSTM) Jurnal Kewarganegaraan Jurnal Ekonomi Unram Journal of Community Service (UJCS) Indonesian Journal of Business Analytics (IJBA) Journal of Innovation Research and Knowledge Journal of Student Research Sanskara Akuntansi dan Keuangan Indonesian Journal of Advanced Research (IJAR)
Wildoms Sahusilawane
Universitas Terbuka, Indonesia
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EVALUASI PELAKSANAAN TUTORIAL TATAP MUKA PENDIDIKAN DASAR DI KABUPATEN SERAM BAGIAN BARAT PADA UPBJJ-UT AMBON Wildoms Sahusilawane
Jurnal Pendidikan Terbuka Dan Jarak Jauh Vol. 15 No. 1 (2014)
Publisher : LPPM Universitas Terbuka

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (74.006 KB) | DOI: 10.33830/ptjj.v15i1.589.2014

Abstract

This article presents the results of the evaluation of the implementation of Face to Face Tutorial in the District of West Seram, Maluku province on the implementation and the factors inhibiting the implementation of Face to Face Tutorial. Field data collection was done by using interviews and questionnaires. Data were analyzed descriptively that gives meaning to any data collected and presented in the form of percentages and graphs. The results obtained showed that the Face to Face Tutorial implementation consisting of initial activities, core activities and activities performing well late in accordance with the conditions set by the Open University. Meanwhile. inhibiting factors in the implementation of the tutorial, is the distance, transportation, human resources (tutors), and the limited means of communication. Artikel ini menyajikan hasil evaluasi pelaksanaan Tutorial Tatap Muka (TTM) di Kabupaten Seram Bagian Barat, Provinsi Maluku mengenai pelaksanaan dan faktor-faktor penghambat pelaksanaan TTM. Pengumpulan data di lapangan dilakukan dengan menggunakan teknik wawancara dan kuesioner. Data dianalisis secara deskriptif yaitu memberikan makna pada setiap data yang dikumpulkan, serta disajikan dalam bentuk persentase dan grafik. Hasil yang diperoleh menunjukkan bahwa pelaksanaan kegiatan TTM yang terdiri atas kegiatan awal, kegiatan inti dan kegiatan akhir terlaksana dengan baik sesuai dengan ketentuan yang ditetapkan oleh UT. Sedangkan faktor-faktor penghambat dalam pelaksanaan tutorial, adalah jarak, transportasi, sumber daya manusia (tutor), dan keterbatasan sarana komunikasi.
The Influence of Use of Local Financial Management Information System in Order To Create Transparency and Accountability Financial Management Wildoms Sahusilawane
AFEBI Accounting Review Vol 1, No 1 (2016)
Publisher : Asosiasi Fakultas Ekonomi dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (386.242 KB) | DOI: 10.47312/aar.v1i01.22

Abstract

This research aims to examine the effect of Regional Financial Management Information System in achieving Transparency and Accountability. The research population involves the head of administration, chief financial officer, treasurer and staff in Ambon and Tual City in Maluku Province with total number are 125 respondents, This research uses purposive sampling as research sample in which it fulfils total of 114 resondents.The questionnaire was tested by using reliability test and validity test. Then, it was continued with classic assumption test contained of multicollinearity test, normality test, and heteroskedastisity test.After that, there was hypothesis test and discussion.The result showed that that variable the use of Local Financial Management Information System had showed positive and significant impact on the transparency of financial management while the effect of the use of Local financial management information system showed no significant effect on the financial management accountability.Keywords: Local Financial Management Information System, Transparency, Accountability
Analysis of the influence of internal control and competence of village apparatuses on village fund management fraud Rudi Ginting; Suhendar Suhendar; Wildoms Sahusilawane; Mekar Meilisa Amalia; Rahmat Jatnika
Enrichment : Journal of Management Vol. 12 No. 5 (2022): December: Management Science And Field
Publisher : Institute of Computer Science (IOCS)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35335/enrichment.v12i5.1033

Abstract

This research is motivated by the importance of preventing fraud in village fund management. This study aims to analyze the effect of internal control and competence of village apparatus on village fund management fraud. This research method is a descriptive method with a quantitative approach. The population in this study is all village apparatus in Indonesia. The sample for this research was 100 village officials who were taken by purposive sampling. The data source used in this study is primary data from the results of distributing questionnaires via Google form to the village heads who are the sample. The collected data was processed and analyzed with the help of Excel and SPSS version 24. The results of this study indicate that 1) internal control partially has a positive and significant effect on fraud in the management of village funds, 2) competence of village apparatus partially has a positive and significant effect on fraud in the management of funds village, and 3) internal control and competence of village apparatus simultaneously have a positive and significant effect on village fund management fraud. These findings imply that if the village government wants to prevent fraud in managing village funds, then the village government must improve internal control and the competence of village apparatus.
EFFECT OF CORPORATE SOCIAL RESPONSIBILITY AND PROFITABILITY ON STOCK PRICES Rosa Zulfikhar; Wildoms Sahusilawane; Dian Rokhmawati; Supiati Supiati; Mawardi Mawardi
Journal of Innovation Research and Knowledge Vol. 2 No. 9: Februari 2023
Publisher : Bajang Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53625/jirk.v2i9.5021

Abstract

The purpose of this research is to analyze effect of corporate social responsibility and profitability on stock prices. This research is a type of explanatory research. The population in this study is the Food and Beverage Industry on the Indonesia Stock Exchange during the period 2019 to 2022, namely 51 companies. The sample of this study are companies that actively issued corporate social responsibility during the research period, namely the Food and Beverage Industry on the Indonesia Stock Exchange, totaling 11 companies. Hypothesis testing uses partial (t) test. The results of the study show that corporate social responsibility has a significant effect on stock prices. Profitability has a significant effect on stock prices.
INTEREST IN MOBILE BANKING AND THE INFLUENCE OF RISK PERCEPTION Wildoms Sahusilawane; Khaeruman Khaeruman; Harry Ramadhani
Jurnal Ekonomi Vol. 12 No. 02 (2023): Jurnal Ekonomi, Perode April - Juni 2023
Publisher : SEAN Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

The Covid-19 epidemic has prompted the government to enact a number of regulations as a means of aiding in the effort to stop the virus's chain of transmission. Also, the Covid-19 epidemic necessitates that people convert transactions from cash to non-cash in order to avoid contracting the virus. With mobile banking available to handle non-cash transactions, technological advancements support this move. Using the use of perceived utility as a mediating variable, this study seeks to understand how perceived risk and government backing affect interest in utilizing mobile banking. In this kind of quantitative research, data is collected using a questionnaire and processed using SEM-PLS (Structural Equation Modeling-Partial Least Square) software. The findings of the study demonstrate.
PENGAKUAN PENDAPATAN DAN BEBAN PADA PT. IMM SAAT MASA PANDEMI 2020-2021 Rio Nanda Puteh; Wildoms Sahusilawane
Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Vol. 12 No. 3 (2023): September
Publisher : Politeknik Negeri Ambon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31959/jm.v12i3.1696

Abstract

COVID-19 has a broad impact on the Indonesian economy. One is in the automotive sector, which suffers negative consequences such as inhibiting production processes due to social constraints that lead to a shortage of auto components and rising sales prices. Vulnerable market conditions make rising component prices a serious problem that must be addressed with good planning in order to avoid prolonged losses. In the mitodst of an unstable economy, recognition of income and burden becomes very important and crucial. The company’s policy plays a decisive role in recognising accrual profits and accrual burdens, affecting the financial statements, especially the company's profit and loss report. This study aims to explain and analyse the recognition of PT's income and burden. IMM during the early pandemic period in 2020 and compared it to 2021. The research uses a descriptive qualitative approach with data collection techniques through interviews, observations, and analysis of PT financial statements. by IMM. To improve the validity of the research, the triangulation technique of the source is used in the financial statements for 2020 and 2021 PT by IMM. The results of this study showed that PT. IMM records the recognition of revenue and expenses based on referring to PSAK rather than SAK ETAP, and is recognized using the accrual basis method where the financial statements in 2021 demonstrate an increase and better compared to the year 2020.
PELATIHAN PENGGUNAAN APLIKASI MENDELEY DALAM PENYUSUNAN KARYA TULIS ILMIAH Ramdhan Kurniawan; Margiyono Suyitno; Wildoms Sahusilawane; Mauritz Pandapotan Marpaung; Irawan Irawan; Sultan Andilah
Community Development Journal : Jurnal Pengabdian Masyarakat Vol. 4 No. 3 (2023): Volume 4 Nomor 3 Tahun 2023
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/cdj.v4i3.17343

Abstract

Penelitian ini bertujuan untuk memberikan pelatihan kepada berbagai kalangan, termasuk mahasiswa, guru, dan dosen, dalam menggunakan aplikasi Mendeley dalam penyusunan karya tulis ilmiah. Masalah yang diselesaikan adalah kurangnya pemahaman dan keterampilan dalam menyusun karya tulis ilmiah serta kurangnya pemanfaatan aplikasi Mendeley sebagai alat bantu pengelolaan referensi. Pentingnya topik ini terletak pada upaya meningkatkan kualitas karya tulis ilmiah dan mempermudah akses terhadap referensi ilmiah yang relevan. Metode penelitian dilakukan melalui pelaksanaan pelatihan dengan menggunakan aplikasi Zoom sebagai platform untuk menyampaikan materi dan demonstrasi penggunaan Mendeley. Selain itu, sesi praktek mandiri juga disediakan agar peserta dapat langsung mengaplikasikan pembelajaran dalam penggunaan Mendeley. Hasil dari kegiatan ini menunjukkan bahwa pelatihan berhasil meningkatkan pemahaman peserta tentang aplikasi Mendeley dan kemampuan mereka dalam mengelola referensi serta menyusun karya tulis ilmiah yang lebih terstruktur. Kolaborasi antar peserta juga meningkat, memfasilitasi pertukaran informasi dan pengalaman dalam menyusun karya tulis ilmiah. Kesimpulannya, pelatihan ini memberikan manfaat positif dalam meningkatkan literasi ilmiah dan keterampilan akademik bagi peserta dari berbagai kalangan. Penggunaan aplikasi Mendeley dalam penyusunan karya tulis ilmiah membawa dampak yang signifikan terhadap efisiensi dan kualitas penulisan ilmiah. Diharapkan kegiatan ini dapat menjadi landasan bagi peserta untuk lebih aktif dan produktif dalam menghasilkan karya tulis ilmiah yang berkualitas serta berkontribusi positif bagi perkembangan ilmu pengetahuan dan teknologi serta manfaat yang lebih luas bagi masyarakat.
The Influence of Use of Local Financial Management Information System in Order To Create Transparency and Accountability Financial Management Wildoms Sahusilawane
AFEBI Accounting Review Vol. 1 No. 1 (2016): June
Publisher : Asosiasi Fakultas Ekonomi dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47312/aar.v1i01.22

Abstract

This research aims to examine the effect of Regional Financial Management Information System in achieving Transparency and Accountability. The research population involves the head of administration, chief financial officer, treasurer and staff in Ambon and Tual City in Maluku Province with total number are 125 respondents, This research uses purposive sampling as research sample in which it fulfils total of 114 resondents.The questionnaire was tested by using reliability test and validity test. Then, it was continued with classic assumption test contained of multicollinearity test, normality test, and heteroskedastisity test.After that, there was hypothesis test and discussion.The result showed that that variable the use of Local Financial Management Information System had showed positive and significant impact on the transparency of financial management while the effect of the use of Local financial management information system showed no significant effect on the financial management accountability.Keywords: Local Financial Management Information System, Transparency, Accountability
Pelatihan Pembuatan Kemasan Dan Peningkatan Mutu Dalam Upaya Meningkatkan Penjualan Abon Ikan Tuna Lilian Sarah Hiariey; Wildoms Sahusilawane; Meitha Monita Kaihatu; Nesti Rostini Romeon
BERNAS: Jurnal Pengabdian Kepada Masyarakat Vol. 5 No. 1 (2024)
Publisher : Universitas Majalengka

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31949/jb.v5i1.6288

Abstract

Produk abon ikan tuna yang diproduksi oleh Poklahsar “G&R Masohi Shop” umumnya diproduksi menggunakan teknologi sederhana dan proses pengemasan yang kurang baik, jenis kemasan yang digunakan tidak tepat serta label yang tidak menarik mengakibatkan mutu abon ikan tuna tidak dapat bertahan lama dan produk tersebut kurang disukai konsumen. Selain itu masalah penting yang dihadapi oleh “G&R Masohi Shop” adalah mutu dari abon yang diproduksi. Saat ini abon ikan yang diproduksi masih memiliki kadar minyak yang tinggi menyebabkan produk abon ikan tuna buatan Poklahsar “G&R Masohi Shop” menjadi cepat tengik dan tidak tahan lama. Berdasarkan uraian tersebut, Poklahsar “G&R Masohi Shop”di Kecamatan Kota Masohi perlu dilakukan pembinaan dan didampingi melalui kegiatan Abdimas pelatihan pembuatan kemasan dan peningkatan mutu produk abon ikan tuna dengan tujuan agar pengolah abon ikan tuna dapat memahami dan terampil dalam memanfaatkan teknologi pengentasan minyak sebagai upaya meningkatkan kualitas dan waktu simpan produk abon ikan tuna serta membuat kemasan dan label makanan yang menarik dan memenuhi syarat yang telah ditetapkan oleh Pemerintah. Melalui penyuluhan dan demonstrasi pembuatan kemasan yang meliputi bahan, ukuran, desain dan warna kemasan. Perlu desain kemasan agar memiliki tampilan yang menarik dan berkualitas serta pemilihan bahan, ukuran dan warna kemasan yang tepat untuk diterapkan dalam kemasan abon ikan tuna.Hasil yang dicapai pada pelaksanaan penyuluhan dan demonstrasi ini adalah mitra dapat memahami dan terampil dalam membuat kemasan sendiri yang berkualitas dan menarik secara mandiri tanpa membeli kemasan sehingga hal ini dapat mengurangi biaya produksi dan menghasilkan keuntungan yang besar serta berkelanjutan.
DETERMINANT CORPORATE GOVERNANCE AND OWNERSHIP STRUCTURE IN INCREASING THE COMPANY'S FINANCIAL PERFORMANCE Suhendar Suhendar; Wildoms Sahusilawane; Teguh Setiawan Wibowo; Irwan Moridu; Inova Fitri Siregar
International Journal of Economics, Business and Accounting Research (IJEBAR) Vol 7, No 1 (2023): IJEBAR, VOL. 07 ISSUE 01, MARCH 2023
Publisher : LPPM ITB AAS INDONESIA (d.h STIE AAS Surakarta)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/ijebar.v7i1.8410

Abstract

This research is motivated by the importance of the company's financial performance as a decision-making material for stakeholders. This study aims to identify and analyze the Determinants of Corporate Governance and Ownership Structure in Improving Corporate Financial Performance. This research method is descriptive with a quantitative approach. The population in this study are all property companies listed on the IDX for 2018-2021. The sample of this research is 15 companies according to the criteria. Research data was obtained from the annual report for the 2018-2021 period. The analytical method used is panel data regression analysis with Eviews for Windows version 9.0 software. The results showed that 1) Corporate governance has a positive and significant effect on the company's financial performance, 2) Ownership structure has a positive and significant effect on the company's financial performance, and 3) Corporate governance and ownership structure have a positive and significant effect on the company's financial performance. The findings of this study indicate that if a company wants to improve its financial performance, the company must improve its corporate governance and ownership structure.
Co-Authors Angela Ruban, Angela Cakranegara, Pandu Adi Dadiara, Haryaty Ratanja Dian Rokhmawati Erlin Dolphina Harry Ramadhani Hellen Nanlohy Hesti Yulia Sabono HIARIEY, ARLENE HENNY I Wayan Ruspendi Junaedi Inova Fitri Siregar, Inova Fitri Irawan Irawan Irwan Moridu Irzan Soepriyadi Jayawarsa, A.A. Ketut Judijanto, Loso Karnawi Kamar, Karnawi Lilian Sarah Hiariey Margiyono Suyitno MAURITZ PANDAPOTAN MARPAUNG Mawardi Mawardi Meitha Monita Kaihatu Mekar Meilisa Amalia Miftahorrozi, Miftahorrozi Nesti Rostini Romeon Oktawiranti, Anggi P Purwanto Rahayu, Novi Rahmat Jatnika Ramdhan Kurniawan Rio Nanda Puteh Rosa Zulfikhar Rudi Ginting Sari, Ade Risna Sri Hastutik Suhendar Suhendar Sultan Andilah Supiati Supiati Teguh Setiawan Wibowo Utami, Eva Yuniarti Wibowo, Rendi