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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.

Sagu Salempeng Patah Dua Sebagai Makna Informasi Akuntansi Bagi Komunitas Papalele Ikan Kilay, Trisye Natalia; Radianto, Amelia Josefien Viotty; Bonara, Ribka Shinta Febriarti
Kupna Akuntansi: Kumpulan Artikel Akuntansi Vol 4 No 2 (2024): Kupna Akuntansi: Kumpulan Artikel Akuntansi
Publisher : Program Studi Akuntansi PSDKU Universitas Pattimura di Kabupaten Maluku Barat Daya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30598/kupna.v4.i2.p105-118

Penelitian ini bertujuan untuk mengeksplorasi pemaknaan informasi akuntansi modal dan utang dalam kegiatan bisnis komunitas papalele tandeng komuditas perikanan yang sesuai dengan falsafah Sagu Salempeng Patah Dua. Penelitian ini menggunakan metode etnografi terhadap lima papalele tandeng yang tinggal di Desa Waai Kota Ambon. Hasil penelitian menunjukkan bahwa sumber dana dari papalele berasal dari modal maupun utang. Modal papalele berasal dari modal sosial. Utang berasal dari nelayan juragan, kerabat maupun koperasi. Semua sumber dana ini sesuai dengan falsafah Maluku dengan sebutan Sagu Salempeng Patah Dua yang merefleksikan nilai saling berempati, saling peduli, saling berbagi dan saling menghidupi.

ANALISIS PENGUNGKAPAN CSR PADA PT INDUSTRI JAMU DAN FARMASI SIDO MUNCUL TBK KIlay, Trisye Natalia; Amelia Josefien Viotty Radianto; Ribka Shintia Febriarti Bonara; Joshua Stevanus Poceratu; Vilencia Christin Salakory
Jurnal Riset Akuntansi Vol 23 No 1 (2024): Jurnal Riset Akuntansi Aksioma, Juni 2024
Publisher : Jurusan Akuntansi Fakultas Ekonomi Dan Bisnis Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/aksioma.v23i1.306

Penelitian ini bertujuan untuk menganalisis tingkat pengungkapan CSR dalam laporan keberlanjutan berdasarkan standar GRI 2021. Sampel penelitian adalah PT Industri Jamu dan Farmasi Sido Muncul Tbk yang menggunakan GRI Standards dalam laporan keberlanjutan pada tahun 2021-2023. Teknik pengambilan data dalam penelitian ini menggunakan metode dokumentasi. Teknik analisis data menggunakan metode analisis konten dengan pendekatan deskriptif. Hasil penelitian menunjukkan bahwa pengungkapan umum dan pengungkapan topik material tergolong dalam kategori pengungkapan penuh. Untuk topik kinerja lingkungan dan topik kinerja sosial sempat berada di kategori pengungkapan yang sama selama tahun 2021 dan tahun 2022 namun pada tahun 2023 mengalami peningkatan kategori dari pengungkapan diaplikasikan secara parsial menjadi pengungkapan diaplikasikan dengan baik. Hanya topik kinerja ekonomi yang masuk dalam kategori paling rendah yaitu pengungkapan terbatas mulai dari tahun 2021 sampai dengan tahun 2023.

PSYCHOLOGICAL WELL-BEING AS A MEDIATOR IN AUDITOR INSPECTORATE PERFORMANCE ANTECENDENTS Ribka Shintia Febriarti Bonara; Franco Benony Limba
GEMILANG: Jurnal Manajemen dan Akuntansi Vol. 3 No. 2 (2023): Jurnal Manajemen dan Akuntansi
Publisher : BADAN PENERBIT STIEPARI PRESS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56910/gemilang.v3i2.444

This study focuses on the effect of auditor specific experience and compliance pressure on auditor performance in the inspectorate with PWB as a mediating variable for the internal auditors of the inspectorate in Maluku Province, Ambon City, West Seram Regency and Central Maluku Regency. This research is a quantitative research. The sampling technique uses the census sampling method. Data was collected through a survey by distributing questionnaires to 100 research respondents. The method of analyzing data path analysis uses PLS, to measure the direct and indirect effects between Specific Experience and Compliance Pressure on Auditor Performance with PWB as a mediating variable. Based on the test results, it can be confirmed that the three independent variables: Specific Experience, Obedience Pressure and Psychological Well-Being affect Auditor Performance. Likewise with the role of Psychological WellBeing as a mediator in the relationship between the influence of Specific Experience and Compliance Pressure on Auditor Performance.

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