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All Journal Jurnal Akuntansi dan Pajak Owner : Riset dan Jurnal Akuntansi Amalee: Indonesian Journal of Community Research & Engagement Jurnal Pengabdian kepada Masyarakat Nusantara Jurnal Pengabdian Masyarakat Journal of Economic Education and Entrepreneurship Studies Indonesian Journal of Enterprise Architecture
Jusuf Aboladaka
Universitas Kristen Artha Wacana
Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Health Professions Public Health Social Sciences Other

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Environmental, Social dan Governance (ESG) dan Kinerja Keuangan Perusahaan Publik di Indonesia Angela Merici Minggu; Jusuf Aboladaka; Godlief Fredrik Neonufa
Owner : Riset dan Jurnal Akuntansi Vol. 7 No. 2 (2023): Research Artikel Volume 7 Issue 2: Periode April 2023
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v7i2.1371

Abstract

Companies have an important responsibility to contribute to pursuing and achieving the Sustainable Development Goals (SDGs) introduced by the United Nations. The company's approach used as an opportunity to contribute is engagement in practices that cover environmental, social and governance (ESG) aspects. Stakeholders will pay attention to companies that use the ESG strategy as part of the company's business strategy. This will certainly have an impact on increasing the value of the company. Changes in company value are driven by the good financial performance of the company. ESG practices are expected to receive a positive response from stakeholders so that they are considered as an important strategy in achieving the company's business continuity. Therefore, this study investigates the relationship between environmental, social and governance (ESG) practices and the performance of financial firms. The sample in this study was obtained using a purposive sampling technique. The sample was selected from a population of public companies listed on the Indonesia Stock Exchange in the 2010-2019 time period. The sample data obtained were grouped according to each of the research variables to be tested, namely environmental, social, governance, and Tobin's Q. Furthermore, hypothesis testing was carried out using the panel data regression statistical test approach with the help of SPSS 22 software. The results of the research show that environmental, social, and government variables affect the company's financial performance individually.
Inovasi Potensi Lokal Jahe Merah dalam Meningkatkan Pendapatan BUMDES di Desa Nunsaen Yuningsih Nita Christiani; Christian Daniel Manu; Angela Merici Minggu; Jusuf Aboladaka
Jurnal Pengabdian kepada Masyarakat Nusantara Vol. 4 No. 2 (2023): Jurnal Pengabdian kepada Masyarakat Nusantara (JPkMN)
Publisher : Cv. Utility Project Solution

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55338/jpkmn.v4i2.916

Abstract

Inovasi potensi lokal jahe merah dalam meningkatkan pendapatan BUMDES di Desa Nunsaen menjadi hal penting yang perlu dilakukan dalam merespon persoalan yang dihadapi masyarakat. Saat ini terjadi penyebaran virus Covid-19 yang mengharuskan masyarakat untuk mampu menjaga kekebalan tubuhnya agar tidak mudah terjangkiti oleh virus Covid-19. Bahan lokal yang menjadi kebutuhan masyarakat adalah jahe. Oleh karena itu, pengolahan jahe menjadi produk inovasi baru menjadi penting. Metode yang digunakan untuk menjalankan pengabdian masyarakat adalah diskusi awal dengan masyarakat, melakukan proses produksi, melakukan pengemasan produk dan pemberian label produk, dan melatih manajemen usaha. Hasil pengabdian masyarakat ini menciptakan produk permen jahe dan sirup jahe yang dimasukkan dalam kemasan dan diberikan label produk. Tim PKM juga memberikan pelatihan cara memasarkan produk secara online dan proses pembukuan transaksi secara sederhana. Masyarakat Desa Nunsaen khususnya yang menjadi anggota BUMDES merespon secara baik program PKM dengan terlibat aktif dalam seluruh rangkaian kegiatan yang berlangsung.
Peningkatan Pencegahan Fraud melalui Pengedalian Internal dan Good Corporate Governace Renya Rosari; Jusuf Aboladaka; Poiran Poiran; Pandu Adi Cakranegara; Retno Kusumaningrum
Jurnal Akuntansi dan Pajak Vol 23, No 2 (2023): JAP : Vol. 23, No. 2, Agustus 2022 - Januari 2023
Publisher : ITB AAS INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jap.v23i2.7291

Abstract

Fraud prevention in a company is very important because fraud is certainly detrimental to the company. This study aims to examine and analyze the improvement of fraud prevention through internal control and good corporate governance. This study made 4 state-owned banks as research units and the sample used as respondents was 100 people using purposive random sampling. Data collection techniques using questionnaires distributed to employees who work in one of the state-owned banks. The questionnaire used has been tested for validity and reliability with good criteria. The analysis technique used is multiple linear regression analysis. The results of this study indicate that 1) Internal control has a positive and significant effect on fraud prevention and 2) good corporate governance has a positive and significant effect on fraud prevention. This finding suggests that if the company wants to improve fraud prevention, the company must also improve internal control and good corporate governance.
Pembuatan Virgin Coconut Oil (VCO) Pada Kegiatan Belajar Dan Pendampingan Masyarakat Di Desa Oeletsala Jofret Umbu Soru Peku Djawang; Alya Elita Sjioen; Maromi Merlin Mbate; Jusuf Aboladaka; Anggelina Dasilva Mali
Jurnal Pengabdian Masyarakat Vol. 2 No. 1 (2023): April : Jurnal Pengabdian Masyarakat
Publisher : Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/abdimas45.v2i1.996

Abstract

Oeletsala Village also has several excellent potentials in the plantation sector which can be managed as a source of increasing the income of the village community, one of which is coconuts which are very abundant, where almost every community house in Oeletsala Village has coconut trees that thrive. The local people are still not aware of utilizing the potential of coconuts and lack of knowledge in the process of producing coconuts into a product that has a high selling value such as Virgin Coconut Oil (VCO), so many coconuts are wasted. The solution offered to partners in solving the problem is to conduct training on making Virgin Coconut Oil (VCO) for the people of Oeletsala Village, in this case youth groups, representatives of disability groups and Oeletsala Village officials, thereby increasing people's income and training partners in utilizing online media as a means of to sell and promote VCO products, with the expected outcome through this activity is the creation of a Virgin Coconut Oil (VCO) product that is packaged in an attractive way and determines the selling price and the use of online marketing media such as Facebook, Instagram and Whatsapp as a means of product marketing.
Empowering Seaweed Farmers through the Anakonda Rote Method with Tissue Culture Seeds Bessie, Donny; Umbu P. L. Dawa; Eka M. I. Seseli; Fredrik J. Haba Bunga; Jusuf Aboladaka; Susy Herawaty; Twenfosel O. Dami Dato; Nina Jeny Lapinangga
Amalee: Indonesian Journal of Community Research and Engagement Vol. 6 No. 2 (2025): Amalee: Indonesian Journal of Community Research and Engagement
Publisher : LP2M INSURI Ponorogo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37680/amalee.v6i2.8009

Abstract

Holulai Village in Rote Ndao Regency is a coastal village with significant potential for seaweed cultivation. In 2024, the village produced 2,050 tons of dry seaweed, which serves as the economic backbone for many households. However, farmers face three major challenges: limited access to superior seedlings due to long-term reliance on aged cuttings, continued use of conventional off-bottom cultivation methods, and insufficient hygienic processing of seaweed-based products. To address these constraints, the Pemberdayaan Desa Binaan (PDB) program was implemented in collaboration with two farmer groups involving 40 active members. The program introduced the Anakonda Rote Net Method, combined with tissue–culture–derived seedlings, to enhance production performance and resilience. The results showed a substantial increase in seaweed biomass, with harvest weights rising from approximately 150–350 g per cultivation unit under conventional methods to 150–710 g using the Anakonda Rote Method, representing an increase of up to 100%. In addition, the program enabled farmers to diversify seaweed-based products into four hygienically processed variants (sticks, brownies, biscuits, and syrup), which increased product value and household income opportunities. Preliminary economic observations indicated reduced production losses due to pest attacks and improved post-harvest quality, which contributed to more stable incomes for participating households. Continuous mentoring and periodic monitoring are maintained to ensure the sustainability of seaweed cultivation and value-added processing in Holulai Village.
A Value Chain Based Strategic Management Accounting Model for Private Higher Education Institutions Minggu, Angela Merici; Aboladaka, Jusuf; Aleng, Yohana Lince; Manu, Christian Daniel; Kase, Alfred G. O.
Journal of Economic Education and Entrepreneurship Studies Vol. 7 No. 1 (2026)
Publisher : Department of Economics Education, Faculty of Economics, Universitas Negeri Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62794/je3s.v7i1.195

Abstract

This study examines the development of a value chain based strategic management accounting model in private higher education institutions. The issue has become increasingly important in a competitive higher education environment, where institutions are required to manage academic and managerial activities more strategically to create value and sustain competitiveness. Using a qualitative case study approach, the study was conducted across three private higher education institutions. Data were collected through in depth interviews, observations, and document analysis, and were examined using open coding, axial coding, and selective coding procedures. The analysis focused on identifying the interdependencies among primary and support activities within the institutional value chain and assessing their contributions to value creation. The findings show that value creation is achieved through the integration of academic functions and support systems, while strategic management accounting plays an important role in generating relevant cost and performance information for managerial decision making. This integration contributes to stronger institutional reputation, improved accreditation outcomes, and greater financial sustainability. The study concludes that the proposed model can support competitive advantage by aligning value chain activities with strategic information needs, thereby strengthening managerial responsiveness and long term institutional performance.
Reconfiguring SME Value Through Branding: A Resource-Based Perspective from Local Enterprises in Rote Ndao Aboladaka, Jusuf; Bessie, Donny Mercys; Serang, Robert A.; Kase, Alfred G.O
Indonesian Journal of Enterprise Architecture Vol. 3 No. 1 (2026): Indonesian Journal of Enterprise Architecture
Publisher : Global Research and Collaboration

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.66314/ijea.v3i1.659

Abstract

Strengthening the competitiveness of Small and Medium Enterprises (SMEs) through branding strategies is a crucial issue amidst limited market access and low product differentiation, particularly in local economy-based areas such as Rote Ndao Regency. This study aims to analyze the application of branding models to increase the selling value of SME products and identify relevant strengthening strategies based on local wisdom. The research employed a qualitative approach with a case study design, using data collection techniques such as in-depth interviews, observation, and document analysis with selected SMEs using purposive sampling. Data analysis was conducted through interactive data reduction, presentation, and conclusion drawing. The results indicate that the application of branding elements, including brand identity, positioning, brand communication, storytelling, and brand experience, significantly increases the selling value of SME products. SMEs that implement branding in a more structured manner tend to have higher perceived value, stronger market appeal, and broader market penetration capabilities. However, limited resource capacity, low branding literacy, and minimal use of digital technology remain major obstacles to optimizing this strategy. The implications of this research emphasize that branding is not merely a promotional tool, but rather a strategic asset based on internal resources capable of creating sustainable competitive advantage. Therefore, policy interventions such as intensive mentoring, strengthening digital capacity, and integrating local values ​​into branding strategies are needed to encourage the transformation of SMEs into more competitive markets.
Co-Authors Aleng, Yohana Lince Alfred G.O Kase Anak Agung Istri Sri Wiadnyani Angela Merici Minggu Anggelina Dasilva Mali Bessie, Donny Bessie, Donny Mercys Cakranegara, Pandu Adi Christian Daniel Manu Christiani, Yuningsih Nita Djawang, Jofret Umbu Soru Peku Eka M. I. Seseli Fredrik J. Haba Bunga Godlief F. Neonufa Maromi Merlin Mbate Nina Jeny Lapinangga Poiran Poiran Renya Rosari Retno Kusumaningrum Serang, Robert A. Susy Herawaty Twen O. Dami Dato Umbu P. L. Dawa