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All Journal Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Humanitis (Jurnal Humaniora Sosial dan Bisnis)
Nicodemus Rahabeat
Jurusan Akuntansi, Politeknik Negeri Ambon
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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ANALISIS PENGENDALIAN PERSEDIAAN BAHAN BAKU KAYU LINGGUA PADA HOME INDUSTRI MEBEL DI DESA NANIA KOTA AMBON Wa Asrida; Nicodemus Rahabeat
Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Vol. 11 No. 2 (2022): Desember
Publisher : Politeknik Negeri Ambon

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Abstract

This study aims to find out how to control the supply of linggua wood raw materials at the Rahmi Furniture home industry in Nania Village using the EOQ method. The results of the study show that the cost of purchasing raw materials is the same as the cost of storing raw materials so that the minimum total acceptable storage cost is IDR 1,529,965. while the economical purchase of raw materials can be made 10 times in one period and each order can order as many as 36 pieces of lingua board, resulting in very efficient costs. Keywords: control, inventory, raw materials, EOQ
ANALISIS DEGREE OF OPERATING LEVERAGE (DOL) ATAS PENGGUNAAN AKTIVA TETAP PADA KUD SUPER NEGERI LILIBOOY. Nicodemus Rahabeat
Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Vol. 10 No. 1 (2021): Juni 2021
Publisher : Politeknik Negeri Ambon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31959/jm.v10i1.1654

Abstract

This study aims to find out whether the Super Village Unit Cooperative is able to cover depreciation costs on the use of fixed assets and to find out whether by using operating leverage analysis the cooperative is able to generate profits.To test the hypothesis taken, the analytical tool used is the degree of operating leverage (DOL) analysis.The results of the analysis show that cooperatives have not been able to achieve a level of efficiency, because the resulting level of operating leverage shows an increase in the first two years and has decreased in the last year. KEY WORDS : DOL, fixed assets and depreciation.
PERAN STRATEGIS PARTISIPASI MASYARAKAT DALAM MEMPERKUAT TRANSPARANSI DAN AKUNTABILITAS PENGELOLAAN KEUANGAN DESA BERDASARKAN PRINSIP GOOD GOVERNANCE Nicodemus Rahabeat
HUMANITIS: Jurnal Homaniora, Sosial dan Bisnis Vol. 3 No. 9 (2026): HUMANITIS : Jurnal Humaniora, Sosial dan Bisnis
Publisher : ADISAM PUBLISHER

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This study aims to analyze the strategic role of community participation in strengthening transparency and accountability in village financial management based on the principles of good governance. Effective and accountable village financial management is one of the main indicators of successful village governance. The significant allocation of Village Funds requires transparent, accountable, and participatory governance to minimize potential irregularities and enhance public trust. This research employs a quantitative approach using descriptive and verificative methods. Data were collected through questionnaires distributed to respondents consisting of village officials, members of the Village Consultative Body (BPD), community leaders, and villagers involved in village deliberation meetings. The data analysis techniques include validity and reliability tests, descriptive analysis, and multiple linear regression analysis using statistical software. The results indicate that community participation has a positive and significant effect on the transparency of village financial management. Furthermore, community participation also has a positive and significant effect on accountability in village financial management. These findings imply that the higher the level of community involvement in planning, implementation, and supervision processes, the better the level of information disclosure and accountability demonstrated by the village government. Therefore, community participation plays a strategic role as one of the key pillars in implementing good governance principles at the village level. This study is expected to contribute to the development of public sector accounting literature and serve as a reference for village governments in improving transparent and accountable financial governance.
Co-Authors Wa Asrida