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All Journal Journal on Education Abdi Dosen : Jurnal Pengabdian Pada Masyarakat Community Development Journal: Jurnal Pengabdian Masyarakat Jurnal Cahaya Mandalika Safari : Jurnal Pengabdian Masyarakat Indonesia Jurnal Cendekia Ilmiah Jurnal Ekonomi, Manajemen, Akuntansi Tangkoko : Jurnal Manajemen dan Akuntansi
Ratna Taliupan
Sekolah Tinggi Ilmu Ekonomi Petra
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Pengaruh Penanganan Keluhan (Complain Handling) terhadap Kepercayaan Pelangan pada Minimarket Indomaret di Kota Bitung (Studi Kasus Indomaret Winenet) Ratna Taliupan
Journal on Education Vol 4 No 4 (2022): Journal on Education: Volume 4 Nomor 4 Tahun 2022
Publisher : Departement of Mathematics Education

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/joe.v4i4.2841

Abstract

This study aims to determine how much influence complaint handling has on customer trust in Indomaret minimarkets in the city of Bitung (a case study on Indomaret winenet), and the population and sample in this study were all Indomaret customers who gave complaints as many as 63 customers. The method used in this research is a quantitative method or method. And the data used in this study are primary data obtained from respondents by filling out a questionnaire that is measured using an ordinal measurement scale. The analysis technique used in this study is the research instrument test, classical assumption test, Simple Linear Regression Analysis, research hypothesis test, coefficient of determination. The analysis tool uses SPSS ver 2.6, the variables used in this study are complaint handling, customer trust. Based on the results of this study, the conclusions obtained are that variable (X) handling complaints has a positive and significant effect on variable (Y) customer trust.
OPTIMIZATION OF THE PREPARATION OF FINANCIAL REPORTS FOR MSMES BASED ON FINANCIALACCOUNTING STANDARDS Anita Nisa Kambey; Ratna Taliupan; Regina Beatrix Takakobi; Friska Langelo; Gebriany Pirade Wenur
Community Development Journal : Jurnal Pengabdian Masyarakat Vol. 4 No. 4 (2023): Volume 4 Nomor 4 Tahun 2023
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/cdj.v4i4.18961

Abstract

Laporan keuangan merupakan suatu informasi yang penting baik kepada pemilik perusahaan maupun pihak-pihak yang berkepentingan. Laporan keuangan tidak hanya digunakan oleh perusahan-perusahan yang mapan tetapi juga perusahaan-perusahaan kecil seperi Usaha Kecil, Mikro dan Menengah. Namun sayangnya, penyusunan laporan keuangan UMKM mengalami banyak kendala seperti: tidak adanya sumber daya manusia yang memiliki kapabilitas untuk Menyusun laporan keuangan. Sehingga kegiatan pengabdian ini bertujuan untuk mengoptimalkan penyusunan laporan keuangan UMKM melalui metode pendampingan. Studi ini berkontribusi kepada pemilik usaha UMKM dalam kemandirian penyusunan laporan keuangan UMKM. Hasil penelitian menunjukkan bahwa laporan keuangan UMKM Gratia nata de coco, dapat disusun berdasarkan bukti transaksi yang ada dan sesuai dengan SAK EMKM.
Effect of Fine Sanctions on Taxpayers' Compliance in Paying Land and Building Tax in South Tondano District Minahasa Regency Anita Nisa Kambey; Ratna Taliupan; Friska Langelo; Edino Ayub Lomban; Regina Beatrix Takakobi
EKOMA : Jurnal Ekonomi, Manajemen, Akuntansi Vol. 4 No. 2: Januari 2025
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/ekoma.v4i2.7609

Abstract

This research aims to determine how much fines affect taxpayer compliance in paying land and building taxes in South Tondano District, Minahasa Regency. Fines are an important instrument to encourage taxpayer compliance, where late PBB payments are subject to an administrative fine of 2% per month with a maximum fine of 48% or the equivalent of 2 years. The research method used is quantitative, with primary data as the source. The population in this research is all taxpayers in South Tondano District, Minahasa Regency, namely 771 taxpayers who are a sample of 50 taxpayers. Data analysis uses a regression test to test the effect of the fine sanction variable on taxpayer compliance in paying PBB. The research results show that results show that fines have a positive and significant effect on taxpayer compliance in paying PBB. These findings indicate that the higher the administrative fine imposed, the higher the level of taxpayer compliance because taxpayers will choose to pay taxes on time rather than being late and subject to fines. This research concludes that applying fines has effectively increased taxpayer compliance in paying PBB. Therefore, enforcement of fines needs to be carried out consistently to ensure a higher level of taxpayer compliance.
Balancing Profit and Responsibility: The Role of Corporate Social Responsibility in the Digital Era Karamoy, Tiffany Sayako; Putra Petra Dumgair; Ratna Taliupan; Donald Michi Kassety; Dhian Theresia Kenanga; Wanny Christiana Tumewu
J-CEKI : Jurnal Cendekia Ilmiah Vol. 4 No. 3: April 2025
Publisher : CV. ULIL ALBAB CORP

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/jceki.v4i3.8639

Abstract

This research aims to explore the application of ethics and corporate social responsibility (CSR) in the context of digital consumerism. In the increasingly evolving digital era, companies are faced with new challenges related to consumer personal data management, algorithm-based marketing, and environmental sustainability. This study uses a quantitative and qualitative descriptive approach, by collecting data through surveys, in-depth interviews, and documentation studies. The results show that although many companies have policies related to personal data management and sustainability, there are still shortcomings in terms of transparency, consumer data protection, and managing the impact of marketing on consumer welfare. In addition, companies also face challenges in reducing the digital divide and minimizing negative impacts on the environment. This research reveals that more consistent CSR and the implementation of more transparent ethical policies can improve a company's reputation, build positive relationships with consumers, and contribute to social and ecological sustainability. In conclusion, companies need to adapt to the increasing demands of ethics and CSR to achieve a balance between financial benefits and social responsibility in the digital age.
Peningkatan Manajemen Keuangan di UKM: Peran Pelatihan Teknologi Informasi bagi Kelompok Peternak Ayam Berbasis Digital Ratna Taliupan; Toar Romario Sigar; Prisca Patricia Liem; Silvana Enjelina Bander; Sri Sunarni Sonu; Murni Sulistyaningsih
SAFARI :Jurnal Pengabdian Masyarakat Indonesia Vol. 5 No. 2 (2025): April: Jurnal Pengabdian Masyarakat Indonesia
Publisher : BADAN PENERBIT STIEPARI PRESS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56910/safari.v5i2.1978

Abstract

This study aims to assess the impact of training on the use of information technology, particularly Microsoft Excel, in the preparation of financial statements within small and medium enterprises (SMEs) of the Digital-Based Chicken Farmers Group. Accurate and timely financial management is crucial for business sustainability, yet many SMEs struggle with effectively organizing and compiling their financial reports due to limited technical skills and access to appropriate tools. This research employs a qualitative approach with a descriptive methodology, utilizing interviews, direct observations, and comparative analysis of financial data before and after the training intervention. The training focused on improving participants’ skills in using Microsoft Excel to create income statements, balance sheets, and cash flow reports. The findings indicate a significant enhancement in the ability of SME managers to utilize Excel’s features such as formulas, tables, charts, and data analysis tools. As a result, the financial statements produced became more accurate, timely, and professionally structured. Moreover, the training positively impacted participants' confidence in utilizing digital tools for financial management, enabling better strategic planning and decision-making based on reliable financial data. Despite these improvements, the study also identifies ongoing challenges, such as the need for continuous training and support, particularly in more advanced Excel functions and other relevant software tools. The research concludes that targeted training in digital tools significantly contributes to the enhancement of financial literacy and operational efficiency in SMEs. Furthermore, it underscores the necessity for continuous professional development and the integration of broader digital solutions—including inventory and marketing systems—to support long-term business growth, adaptability, and competitiveness in an increasingly digital economy
PENGARUH PROMOSI PENJUALAN TERHADAP KECENDERUNGAN PEMBELIAN IMPULSIF PADA GERAI ALFAMART DI KECAMATAN MATUARI Taliupan, Ratna
Jurnal Cahaya Mandalika ISSN 2721-4796 (online) Vol. 4 No. 2 (2023)
Publisher : Institut Penelitian Dan Pengambangan Mandalika Indonesia (IP2MI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36312/jcm.v4i2.1462

Abstract

Good economic growth is one of the factors that shows the development of a nation in a more advanced direction and the better the level of consumption of society when the era of globalization and modernization is moving towards a period of digitalization which results in every community need being met with various existing facilities and applications. Retail or retail business in Indonesia is one of the factors that can increase economic growth. Retail business consists of two types, namely traditional retail business and modern retail. In general, traditional retail actors are clontong stalls or small and medium enterprises, while modern retail is generally dominated by modern shops such as minimarkets and supermarkets, for example Alfamart, Indomaret, Alfamidi, Carefour and so on. The sample was taken based on the slovin formula with a total of 100 respondents. In analyzing the data, researchers used simple linear regression calculations, correlation coefficients, determination and hypothesis testing. From the results of the research, it was found that sales promotion has a significant influence on impulsive purchases at Alfamart outlets, receiving support in this study with a positive direction of influence. This significant influence is more directed to the value of sales promotions for products in daily needs for households.
THE INFLUENCE OF SCHOOL ORIENTATION PROGRAMS (MPLS) ON STUDENTS’ ADAPTATION AND LEARNING ABILITIES IN JUNIOR HIGH SCHOOL Siadari, Lasdamena; Herman, Herman; Rumapea, Elina Lulu Bimawati; Tumewu, Wanny Christiana; Taliupan, Ratna; Silalahi, Tiodora Fermiska
Abdi Dosen : Jurnal Pengabdian Pada Masyarakat Vol. 9 No. 4 (2025): DESEMBER
Publisher : LPPM Univ. Ibn Khaldun Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32832/abdidos.v9i4.3065

Abstract

The transition to junior high school is a critical period for students, often accompanied by challenges in adaptation and learning. This study investigates the influence of the Masa Pengenalan Lingkungan Sekolah (MPLS), a school orientation program, on the adaptation process and learning abilities of seventh-grade students at SMP Methodist Pematangsiantar, North Sumatera, Indonesia. Employing a descriptive qualitative design, data were collected from 144 students across six classes during the MPLS held from July 14 to 16, 2025. The study analyzed three phases of the program: preparation, implementation, and evaluation. Findings indicate that the preparation phase effectively reduced student anxiety by clarifying expectations. The implementation phase facilitated social integration, familiarization with school culture, and student engagement through interactive activities. Finally, the evaluation phase showed improvements in students’ confidence, motivation, and overall adaptation to the new environment. These results suggest that MPLS significantly supports students in navigating the challenges of school transition, positively impacting their readiness to learn and participate. The study highlights the importance of structured orientation programs in promoting emotional, social, and academic adjustment in early adolescence. Recommendations include enhancing future MPLS programs by incorporating more academic exposure and peer collaboration opportunities to further strengthen student outcomes during school transitions.
PENGARUH INTEGRITAS DAN KINERJA PEGAWAI TERHADAP KUALITAS PELAYANAN PUBLIK PADA KANTOR DISTRIK NAVIGASI TIPE A KELAS I BITUNG (Studi Kasus Layanan Master cable) Catur Nugroho Prakoso; Selly Mumu; Ratna Taliupan
Tangkoko: Jurnal Manajemen dan Akuntansi Vol. 10 No. 1 (2024): Tangkoko : Jurnal Manajemen dan Akuntansi
Publisher : LPPM Sekolah Tinggi Ilmu Ekonomi Petra Bitung

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

Abstract

Kualitas pelayanan publik dapat dipengaruhi oleh faktor integritas dan kinerja pegawai. Berdasarkan observasi awal yang dilakukan di Kantor Distrik Navigasi Tipe A Kelas I Bitung diketahui kualitas pelayanan publik pada layanan telegram radio nakhoda (master cable) belum optimal. Hal tersebut didukung dengan pegawai belum memperlihatkan kesungguhan saat memberikan pelayanan yang mengindikasikan kurangnya integritas pegawai. Keadaan ini dilihat pegawai masih memberikan persyaratan yang dianggap menyulitkan pengguna jasa, tidak dapat menyelesaikan pekerjaan sesuai dengan waktu yang ditetapkan dan lambatnya pengurusan dokumen-dokumen yang disebabkan oleh faktor kinerja petugas. Tujuan penelitian ini untuk mengetahui pengaruh integritas pegawai terhadap kualitas pelayanan publik, kinerja pegawai terhadap kualitas pelayanan publik dan integritas dan kinerja pegawai secara simultan terhadap kualitas pelayanan publik pada Kantor Distrik Navigasi Tipe A Kelas I Bitung. Jenis penelitian yang digunakan yaitu kuantitatif. Populasi yaitu 229 orang. Berdasarkan rumus slovin, maka sampel yang digunakan penelitian ini adalah 70 orang. Metode pengumpulan data dalam penelitian menggunakan observasi dan sebaran kuesioner. Teknik analisis data menggunakan regresi linear berganda. Hasil penelitian menunjukkan integritas dan kinerja pegawai baik secara parsial dan simultan berpengaruh signifikan terhadap kualitas pelayanan publik pada Kantor Distrik Navigasi Tipe A Kelas I Bitung
PENGARUH KOMPETENSI DAN MOTIVASI TERHADAP KUALITAS AUDIT APARAT PENGAWASAN INTERN PEMERINTAH(STUDI KASUS INSPEKTORAT KOTA BITUNG) Tarissa Tolinggi; Regina Beatrix Takakobi; Ratna Taliupan
Tangkoko: Jurnal Manajemen dan Akuntansi Vol. 10 No. 2 (2024): Tangkoko : Jurnal Manajemen dan Akuntansi
Publisher : LPPM Sekolah Tinggi Ilmu Ekonomi Petra Bitung

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

Abstract

Kualiitas audit merupakan peluang bagi seorang auditor dalam mendapati dan melaporkan adanya kesalahan atau kecurangan yang timbul pada pola metode akuntansi. Kualitas audit di inspektorat kota bitung dipengaruhi oleh kompetensi dan motivasi aparatnya. Hanya 5 dari 35 aparat yang memenuhi kriteria pejabat fungsional karena rendahnya pelatihan dan pendidikan serta pemindahan struktur kerja yang mengakibatkan kurangnya pengalaman. Penelitian ini bertujuan memahami dampak kompetensi dan motivasi terhadap mutu audit dengan metode kuantitatif menggunakan purposive sampling pada 35 pegawai. Analisis data dilakukan menggunakan SPSS 29. Hasil menunjukkan kompetensi dan motivasi berpengaruh positif terhadap kualitas audit baik secara parsial maupun simultan, dengan nilai R square 0,905, artinya kedua variabel mempengaruhi kualitas audit sebesar 90,5%. Penelitian ini menyoroti  pentingnya kompetensu dan motivasi dalam menjaga kualitas audit, berbeda dari penelitian sebelumnya yang lebih fokus pada aspek kualitas audit secara umum.
PENGARUH E-SERVICE QUALITY DAN E-RECOVERY SERVICE QUALITY TERHADAP MINAT BERLANGGANAN PENGGUNA SVOD (SUBSCRIPTION VIDEO ON DEMAND) NETFLIX DI KOTA BITUNG Wulan Amalia Antameng; Selly Mumu; Ratna Taliupan
Tangkoko: Jurnal Manajemen dan Akuntansi Vol. 11 No. 1 (2025): Tangkoko : Jurnal Manajemen dan Akuntansi
Publisher : LPPM Sekolah Tinggi Ilmu Ekonomi Petra Bitung

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

Abstract

Netflix merupakan salah satu pemain utama dalam industri layanan streaming video on demand di Indonesia. Secara global, platform ini telah memiliki lebih dari 180 juta pelanggan, menjadikannya salah satu yang paling dominan di pasar. Namun, pada tahun 2022 terjadi penurunan sekitar 1,2 juta pelanggan. Persaingan yang semakin ketat dalam layanan SVOD (Subscription Video On Demand) menjadi salah satu faktor penyebab menurunnya jumlah pelanggan Netflix. Penelitian ini bersifat kuantitatif, dengan sasaran populasi Generasi Z yang merupakan pengguna aktif maupun yang pernah berlangganan Netflix. Sampel penelitian berjumlah 97 responden, ditentukan menggunakan rumus Lemeshow karena jumlah populasi pastinya tidak diketahui. Hasil dari penelitian ini menunjukan bahwa E-Service Quality (X1) dan E-Recovery Service Quality berpengaruh signifikan terhadap Minat Berlangganan pengguna Subscription Video On Demand (SVOD) Netflix pada Generasi Z di Kota Bitung. Hasil menunjukan sebagai berikut : Uji T H1 dengan nilai Sig 0,01 < 0,05 maka berpengaruh signifikan, H2 dengan nilai sig 0,01 < 0,05 maka berpengaruh signifikan. Tujuan dari penelitian ini adalah untuk mengetahui pengaruh dari E – Service Quality dan E – Recovery Service Quality terhadap minat berlangganan pengguna SVOD (Subscription Video On-Demand) Netflix terkhusus pada Generasi Z di Kota Bitung.
Co-Authors Anita Nisa Kambey Catur Nugroho Prakoso Dhian Theresia Kenanga Dini Deviana Janet Suatan Donald Michi Kassety Edino Ayub Lomban Edino Ayub Lomban Friska Langelo Friska Langelo Gebriany Pirade Wenur M. Yogi Riyantama Isjoni Novita Lawere Prisca Patricia Liem Putra Petra Dumgair Regina Beatrix Takakobi Rumapea, Elina Lulu Bimawati Selly Mumu Siadari, Lasdamena SILALAHI, TIODORA FERMISKA Silvana Enjelina Bander Sri Sunarni Sonu Tarissa Tolinggi Tiffany Sayako Karamoy Toar Romario Sigar Tumewu, Wanny Christiana Wanny Christiana Tumewu Wulan Amalia Antameng