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All Journal Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Jurnal Administrasi Terapan
Nicodemus Rahabeat
Jurusan Akuntansi, Politeknik Negeri Ambon
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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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.
PENERAPAN STANDAR AKUNTANSI KEUANGAN ENTITAS MIKRO KECIL MENENGAH PADA DEPOT ISI ULANG AIR MINUM “MATTHEW WATER “ WAILELA RUMAHTIGA KOTA AMBON Delya Vega Pattiwael; Daniel Yohannis Titapasanea; Nicodemus Rahabeat
Jurnal Administrasi Terapan Vol. 2 No. 2 (2023): September
Publisher : P3M Politeknik Negeri Ambon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31959/jat.v2i2.2143

Abstract

This research aims to apply Financial Accounting Standards (SAK) for Micro, Small and Medium Enterprises (MSMEs) at the "Matthew Water" Drinking Water Refill Depot - Wailela Rumahtiga Ambon City. SAK EMKM is an accounting standard aimed at meeting the financial reporting needs of micro, small and medium entities. The "Matthew Water" drinking water refill depot has not implemented financial reports in accordance with SAK EMKM and considers that the accounting process is not very important to implement.This research uses a qualitative method with a descriptive approach. This research was carried out in four stages, namely, (1) data collection was carried out by interviews and observations, (2) data reduction, (3) data presentation, (4) and drawing conclusions.The results of the research show that the financial records that have been carried out by the "Matthew Water" drinking water refill depot are still very simple, namely limited to recording cash in and cash out, the reason is limited knowledge. Based on the cash incoming and outgoing records obtained from the business owner, SAK EMKM is applied in preparing financial reports. The implementation of SAK EMKM includes three components, namely the financial position report with total assets of IDR 106,482,000 and total equity and liabilities of IDR 106,482,000. The Profit and Loss Report shows Profit of IDR 7,964,750 and Notes to the financial statements.
Pengaruh Exercised Responsibility, Pengalaman, Otonomi, Ambiguitas Peran Dan Pendidikan Berkelanjutan Terhadap Kinerja Auditor: (Studi Empiris Pada Bpk Dan Bpkp Perwakilan Propinsi Maluku) Juliana Kesaulya; Nicodemus Rahabeat
Jurnal Administrasi Terapan Vol. 3 No. 1 (2024): MARET
Publisher : P3M Politeknik Negeri Ambon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31959/jat.v3i1.2241

Abstract

This study aims to investigate the influence exercised responsibility experience, autonomy, role ambiguity and continuing education on the performance of auditors in BPK and BPKP Representative Maluku.Pengumpulan province this data is done with the direct distribution method that is the way to approach directly the object of research to submit a questionnaire and collect them again that addressed to the auditor BPK and BPKP Representative Maluku Province. With the number of samples used in this study were 60 respondents from the BPK and BPKP Representative Maluku Province. In this study, the sampling technique using a convenience sampling method.Data analysis method used in this research is to test the validity, reliability test and classical assumption, as well as the testing is done by using multiple regression linerar.These results indicate that simultaneously exercised Responsibility, experience, autonomy, role ambiguity and continuing education significant positive effect on the performance of auditor.Secara parisal Responsibility and autonomy exercised significant positive effect on the performance of auditors. Keywords: exercised responsibility, experience, autonomy, role ambiguity and continuing education, the performance auditor.
Co-Authors Daniel Yohannis Titapasanea Delya Vega Pattiwael Juliana Kesaulya Wa Asrida