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<![CDATA[Pentingnya Ekonomi Desa Melalui Terselenggaranya Badan Usaha Milik Desa (BUMDes) pada Desa Koijabi Kecamatan Aru Tengah Timur ]]>
<![CDATA[Yohanes Zefnath Warkula]]>;
<![CDATA[Yustinus Lambyombar]]>
<![CDATA[ Accounting Research Unit (ARU Journal) Vol 2 No 1 (2021): Accounting Research Unit (ARU JOURNAL) ]]>
Publisher : <![CDATA[Program Studi Akuntansi PSDKU Universitas Pattimura ]]>
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DOI: 10.30598/arujournalvol2iss1pp29-36
<![CDATA[This service aims to socialize the importance of the village economy through theimplementation of Village Owned Enterprises (BUMDes) for village officials and villagecommunities as a basis for improving abilities both individually and as village institutions inKoijabi Village, Aru Tengah Timur District. Problem identification is carried out as an initialstep to formulate what will be used as material for system design and training materials in thisservice activity. Conducted a field survey to Koijabi Village, Central-Eastern Aru District asa place to carry out activities, then conducted training, socialization and discussions with thevillage to identify problems related to the formation of BUMDes. The long term of this PkMprogram is Community Empowerment. Through the creation of Village-Owned Enterprises(BUMDes) in Koijabi Village, Aru Tengah Timur District, the formation of BUMDes requiresHuman Resources (HR) who really understand the ins and outs of management and are ableto market the products managed through BUMDes. Provide understanding to the KoijabiVillage Community for synchronizing programs from the central government to villages aboutBUMDes, and for better structuring the village economy.]]>
<![CDATA[Analisis Pengaruh Pendapatan Asli Daerah 3T Terhadap Tingkat Pertumbuhan Ekonomi Dengan Variabel Retribusi Daerah Sebagai Variabel Moderating Periode 2018 – 2020 ]]>
<![CDATA[Yohanes Zefnath Warkula]]>
<![CDATA[ Accounting Research Unit (ARU Journal) Vol 3 No 1 (2022): Accounting Research Unit (ARU JOURNAL) ]]>
Publisher : <![CDATA[Program Studi Akuntansi PSDKU Universitas Pattimura ]]>
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DOI: 10.30598/arujournalvol3iss1pp21-30
<![CDATA[Tujuan penelitian ini adalah untuk menguji secara empiris pendapatan asli daerah mempengaruhi pertumbuhan ekonomi yang dimoderisasi oleh retribusi daerah menggunakan data time series 2018-2020. Penelitian ini merupakan penelitian deskriptif kuantitatif untuk mendeskripsikan keadaan yang terjadi secara sistematis dan faktual menggunakan metode Ex Post Facto adalah teknik penelitian terhadap data yang dikumpulkan setelah terjadi fakta atau peristiwa. Berdasarkan hasil penelitian maka dapat disimpulkan bahwa pendapatan asli daerah yang dimoderisasi oleh retribusi daerah Kabupaten Kepulauan Aru belum bisa memberikan pengaruh terhadap pertumbuhan ekonomi dikarenakan rata-rata pertumbuhan dari periode 2018-2020 adalah sebesar 15% dengan kriteria tidak tinggi, dikarenakan penerimaan retribusi daerah antara target dan realisasi belum dimaksimalkan dengan baik]]>
<![CDATA[Pengaruh Akuntabilitas dan Kompetensi Sumber Daya Manusia Terhadap Kecurangan Dalam Pengelolaan Dana Desa ]]>
<![CDATA[Braen Alfon Dangeubun]]>;
<![CDATA[Yohanes Zefnath Warkula]]>
<![CDATA[ Accounting Research Unit (ARU Journal) Vol 3 No 2 (2022): Accounting Research Unit (ARU Journal) ]]>
Publisher : <![CDATA[Program Studi Akuntansi PSDKU Universitas Pattimura ]]>
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DOI: 10.30598/arujournalvol3iss2pp35-49
<![CDATA[Penelitian ini bertujuan untuk menguji Pengaruh Akuntabilitas dan Kompetensi Sumber Daya Manusia Terhadap Kecurangan Dalam Pengelolaan Dana Desa di Kecamatan Manyeuw Kabupaten Maluku Tenggara. Penelitian dilakukan di 9 desa di kecamatan Manyaeuw, dengan jumlah penduduk 108 orang yang terdiri dari kepala desa dan sekretaris perangkat desa, bendahara, kepala pemerintahan, kepala dinas, kepala keuangan, kepala perencanaan, kepala dinas kesejahteraan, ketua BPO, bendahara BSO, anggota BSO). Pengumpulan data dilakukan dengan menyebarkan kuesioner. Ada 98 sampel yang bisa diproses. Analisis menggunakan analisis linier berganda. Hasil penelitian menunjukkan bahwa akuntabilitas dan sumber daya manusia berpengaruh terhadap kecurangan dalam pengelolaan dana desa..]]>
<![CDATA[PREPARATION OF FINANCIAL REPORTS BASED ON SAK EMKM: STUDY ON MSMEs IN ARU ISLANDS, MALUKU ]]>
<![CDATA[Fanny Anakotta]]>;
<![CDATA[Elna Marsye Pattinaja]]>;
<![CDATA[Yohanes Warkula]]>;
<![CDATA[Selva Temalagi]]>
<![CDATA[ Jurnal Ekonomi Vol. 12 No. 02 (2023): Jurnal Ekonomi, Perode April - Juni 2023 ]]>
Publisher : <![CDATA[SEAN Institute ]]>
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<![CDATA[MSMEs are one of the driving forces of a nation's economy because they play an important role in growth and employment in Indonesia, especially in Aru Islands Regency, Maluku-Indonesia. With the development of MSMEs in reporting financial reports, micro, small and medium financial accounting standards (SAK EMKM) were issued, which are expected to provide an overview of the performance of related MSME management. The research objective in this study was to find out whether the preparation of financial reports by MSMEs was in accordance with SAK EMKM. This research is a qualitative research using the case study method by collecting data through interviews and documentation. Based on the results of the study, it shows that MSMEs have not implemented the preparation of financial reports in accordance with SAK EMKM. MSMEs only prepare profit and loss reports which serve as a reference for MSMEs to determine profit or loss conditions, and MSMEs do not prepare balance sheets and notes to financial reports. Both of which are important for MSME to prepare. The preparation of income statements is only simple by utilizing technology as a medium for obtaining knowledge. In addition, there is no understanding from MSME owners as well as preparing financial reports which results in no understanding of how to properly and correctly prepare MSME financial reports in accordance with SAK EMKM]]>
<![CDATA[BEHAVIORAL ACCOUNTING: THE BEHAVIORAL IMPACT OF FISHERIES SOCIAL ASSISTANCE RECIPIENTS OF ARU ISLANDS REGENCY WITH A PLANNED BEHAVIOR THEORY APPROACH ]]>
<![CDATA[Warkula, Yohanes Zefnath]]>;
<![CDATA[Mediaty]]>;
<![CDATA[T. Pontoh, Grace]]>
<![CDATA[ Jurnal Riset Akuntansi Dan Bisnis Airlangga Vol 8 No 1 (2023): Jurnal Riset Akuntansi dan Bisnis Airlangga ]]>
Publisher : <![CDATA[Universitas Airlangga ]]>
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DOI: 10.20473/jraba.v8i1.44327
<![CDATA[This study aims to determine how the impact of accounting behavior related to financial attitudes, financial literacy, and financial experience of recipients of fisheries social assistance funds of the Aru Islands Regency Government using the Theory of Planned Behavior (TPB) on fishermen groups. The method in this study is qualitative descriptive research with a phenomenological approach, the approach in this study using phenomenological methods is trying to understand the meaning of various events and human interactions in certain situations. The results of this study suggest that financial attitudes, literature, and experience can be the drivers of financial behavior in Planned Behavior Theory (TPB) is a continuation of the theory of reasoned action required by the limitations of the original model of behavior in which limited humans will control financial behavior. The contribution of good research to the Theory of Planning Behavior (TPB) is to develop attitudes, literacy, and experience in managing the finances of fisheries social assistance funds by fishermen groups of the Aru Islands Regency Government so that the reporting of social assistance fund accountability has value and is systematized by the nature of the accountability report of the Aru Islands Regency Government.]]>
<![CDATA[Edukasi Literasi Keuangan Digital pada Masyarakat Desa Tanah Miring Kecamatan Aru Tengah ]]>
<![CDATA[Lambyombar, Yustinus]]>;
<![CDATA[Temalagi, Selva]]>;
<![CDATA[Warkula, Yohanes Zefnath]]>;
<![CDATA[Welay, Piter Arson]]>
<![CDATA[ Wikrama Parahita : Jurnal Pengabdian Masyarakat Vol. 8 No. 1 (2024): Mei 2024 ]]>
Publisher : <![CDATA[Universitas Serang Raya ]]>
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DOI: 10.30656/jpmwp.v8i1.7174
<![CDATA[Permasalahan yang diprioritaskan dalam kegiatan pengabdian masyarakat pada masyarakat Desa Tanan, Kecamatan Aru Tengah, Kabupaten Kepulauan Aru adalah kurangnya pemahaman mengenai literasi keuangan, kurang kepekaan dalam mengelola keuangan dan belum dapat memanfaatkan layanan keuangan digital. Tujuan kegiatan ini adalah melakukan edukasi masyarakat desa tanah miring mengenai literasi keuangan dan meningkatkan wawasan dan pengetahuan masyarakat untuk melakukan perencanaan dan pengelolaan keuangan yang baik. Metode yang digunakan dalam kegiatan ini adalah ceramah, diskusi dan demonstrasi. Hasil kegiatan ini terlihat pada perubahan progress yang sangat baik yang dialami oleh masyarakat Desa Tanah Miring. Pada pemahaman terkait literasi keuangan sudah mampu mencatat, menyusun perencanaan serta pengelolaan keuangan dan terampil dalam memanfaatkan layanan jasa keuangan digital sesuai prosedur.]]>
<![CDATA[Literasi Keuangan Bagi Keluarga Masyarakat Desa Kabufin: Mengapa Penting? ]]>
<![CDATA[Piter Arson Welay]]>;
<![CDATA[Yohanes Zefnath Warkula]]>
<![CDATA[ MENGABDI : Jurnal Hasil Kegiatan Bersama Masyarakat Vol. 2 No. 3 (2024): Juni : MENGABDI : Jurnal Hasil Kegiatan Bersama Masyarakat ]]>
Publisher : <![CDATA[Asosiasi Riset Ekonomi dan Akuntansi Indonesia ]]>
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DOI: 10.61132/mengabdi.v2i3.621
<![CDATA[In order to realize public welfare in Indonesia, one of the government's top priorities is financial literacy. The government considers that it will be easier to achieve inclusive development, community welfare and financial system stability through financial literacy. Several people in Kabufin Village, one of the communities in North Aru Sub-district, have lost their jobs due to the COVID-19 outbreak, and the selling price of seaweed has decreased. Therefore, education is needed to improve the community's financial literacy level. Kabufin villagers learned more about financial literacy through this socialization activity, so they can make better financial plans.]]>
<![CDATA[MENGUAK NILAI EKOLOGIS SASI MELALUI PERSPEKTIF AKUNTANSI BIRU ]]>
<![CDATA[Warkula, Yohanes Zefnath]]>;
<![CDATA[Uniberua, Stivan Harry]]>;
<![CDATA[Lambyombar, Yustinus]]>
<![CDATA[ Jurnal Akuntansi Multiparadigma Vol 15, No 3 (2024): Jurnal Akuntansi Multiparadigma (Desember 2024 - April 2025) ]]>
Publisher : <![CDATA[Universitas Brawijaya ]]>
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DOI: 10.21776/ub.jamal.2024.15.3.37
<![CDATA[Abstrak – Menguak Nilai Ekologis Sasi melalui Perspektif Akuntansi BiruTujuan Utama – Penelitian ini bertujuan mengintegrasikan budaya sasi dalam pelestarian ekosistem laut melalui perspektif akuntansi biru.Metode – Penelitian ini menggunakan metode studi kasus heuristik. Beberapa pihak yang terkait dengan pengembangan sasi menjadi informan pada penelitian ini.Temuan Utama – Integrasi sasi ke dalam aspek ESG memberikan perspektif baru tentang keberlanjutan. Hal ini relevan untuk komunitas tradisional yang bergantung pada sumber daya alam. Penekanan pada keberlanjutan menegaskan bahwa perlindungan lingkungan akan memberikan keuntungan jangka panjang bagi generasi mendatang.Implikasi Teori dan Praktik – Penelitian ini menunjukkan relevansi teori pemangku kepentingan dalam pengembangan akuntansi biru. Selain itu, penelitian ini menunjukkan bahwa keberlanjutan dapat dicapai melalui praktik modern dan penguatan praktik lokal.Kebaruan Penelitian – Kebaruan penelitian terletak pada penggabungan warisan budaya sasi dalam aspek ESG dengan akuntansi biru. Abstract – Uncovering the Ecological Value of “Sasi” through the Blue Accounting PerspectiveMain Purpose – This study aims to integrate the culture of “sasi” into marine ecosystem conservation through the blue accounting perspective.Method – This study uses a heuristic case study method. Several parties involved in developing “sasi” were informants in this study.Main Findings – Integrating “sasi” into ESG aspects provides a new perspective on sustainability. This integration is relevant for traditional communities that depend on natural resources. The emphasis on sustainability affirms that environmental protection will provide long-term benefits for future generations.Theory and Practical Implications – This study demonstrates the relevance of stakeholder theory in the development of blue accounting. Additionally, it shows that sustainability can be achieved through modern practices and strengthening local practices.Novelty – The novelty of this research lies in integrating the cultural heritage of “sasi” into ESG aspects with blue accounting.]]>
<![CDATA[THE IMPACT OF ACCOUNTING IMPLEMENTATION, BUDGET USER BEHAVIOR, AND INTERNAL CONTROL ON FRAUD PREVENTION OF REGIONAL APPARATUS ORGANIZATIONS IN ARU ISLANDS REGENCY ]]>
<![CDATA[Warkula, Yohanes Zefnath]]>;
<![CDATA[Kusumawati, Dr. Andi]]>;
<![CDATA[Nirwana, Dr. Nirwana]]>
<![CDATA[ UTSAHA: Journal of Entrepreneurship Vol. 1 Issue 3 (2022) ]]>
Publisher : <![CDATA[jfpublisher ]]>
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DOI: 10.56943/joe.v1i3.87
<![CDATA[Good accounting implementation by government and optimal supervision toward the quality of government financial reports are expected to improve the accountability of government agencies' performance. Therefore, the performance of governmental administration can be optimal. This study aims to empirically test the application of accounting, budget user behavior, and internal control that affect the prevention of fraud in Government of Aru Islands Regency. This research used quantitative research with descriptive approach, it use Slovin sample formula, and the sample needed by the author to process data is 148 people from 236 specified populations. Based on the the results and discussion of the research, it can be concluded several things that: Partial internal control has significant positive effect on fraud prevention in Aru Islands Regency Government.]]>
<![CDATA[THE IMPACT OF RETURN ON PROFIT, COMPANY VALUE AND COMPANY SIZE ON STOCK PRICES IN MANUFACTURING COMPANIES LISTED ON IDX ]]>
<![CDATA[Warkula, Yohanes Zefnath]]>;
<![CDATA[Junus, Amiruddin]]>;
<![CDATA[Darmawati , Darmawati]]>
<![CDATA[ Srawung: Journal of Social Sciences and Humanities Vol. 1 Issue 2 (2022) ]]>
Publisher : <![CDATA[jfpublisher ]]>
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DOI: 10.56943/jssh.v1i2.83
<![CDATA[This study aims to examine and analyze the impact of earnings returns, firm value, and firm size on stock prices in manufacturing companies listed on the Indonesia Stock Exchange for the 2018-2020 period. The populations in this study are manufacturing companies listed on the Indonesia Stock Exchange according to the publication of the Indonesia Stock Exchange (IDX). The companies that are the sample of this research are manufacturing companies in the various industrial sectors that have been listed on the IDX since the data for the period in this study is 2018-2020, 54 manufacturing companies in the various industries were selected. The results showed that the return on earnings had a positive effect on stock prices, while firm value and firm size had no effect on stock prices in manufacturing companies in the various industrial sectors.]]>
