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All Journal Jurnal Riset Akuntansi Politala Klasikal: Journal of Education, Language Teaching and Science Peka: Jurnal Pengabdian Kepada Masyarakat Equivalent : Journal of Economic, Accounting and Management
Arjuna Purba
Universitas Nusa Cendana
Religion Agriculture, Biological Sciences & Forestry Humanities Biochemistry, Genetics & Molecular Biology Chemical Engineering, Chemistry & Bioengineering Computer Science & IT Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Mathematics Mechanical Engineering Medicine & Pharmacology Nursing Physics Public Health Social Sciences Other

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PENDAMPINGAN PEMBERDAYAAN MASYARAKAT UNTUK PENGEMBANGAN PARIWISATA PULAU SEMAU NUSA TENGGARA TIMUR Natonis, Sari Angriany; Gie, Emilia; Nenabu, Junita Cestilia; Purba, Arjuna
PeKA: Jurnal Pengabdian Kepada Masyarakat Vol 7, No 1 (2024): Juni
Publisher : Fakultas Bisnis, Universitas Katolik Widya Mandala Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33508/peka.v7i1.5629

Abstract

Pulau Semau sebagai salah satu daerah tujuan wisata yang berdaya saing di Provinsi Nusa Tenggara Timur, namun masyarakat di Pulau Semau cenderung pasif terhadap potensi pariwisata yang dimiliki, hal ini terlihat dari masih jarangnya masyarakat local yang terlibat dalam penyediaan jasa maupun produk untuk ditawarkan kepada pengunjung. Hal ini juga disebabkan karena karena lemahnya kemampuan pelaku usaha dari masyarakat lokal dalam mengelola dan mengembangkan produk dan jasa, baik dari sisi manajemen maupun kualitas produknya. Oleh karena itu, pemberdayaan masyarakat melalui pendampingan untuk pengembangan sektor pariwisata di Pulau Semau diharapkan dapat membantu peningkatan kapasitas masyarakat terutama sebagai aktor utama dalam pengelolaan potensi wisata di Pulau Semau. Kegiatan pengabdian ini dilakukan dengan memberikan sosialisasi sadar wisata dengan tujuan meningkatkan kesadaran masyarakat akan manfaat keterlibatan mereka dalam pengelolaan potensi wisata yang dimiliki oleh desa mereka. Kemudian diberikan sosialisasi dan praktik pengolahan produk wisata berbasis kearifan local, serta sosialisasi tentang marketing, packaging, dan labeling produk sebagai buah tangan bagi wisatawan.
PENGARUH LEADERSHIP BEHAVIOUR TERHADAP EMPLOYEE BEHAVIOUR: SEBUAH STUDI LITERATUR Sari Natonis; Purba, Arjuna
Equivalent : Journal of Economic, Accounting and Management Vol. 2 No. 1 (2024): Equivalent : Journal of Economic, Accounting and Management
Publisher : CV. Doki Course and Training

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61994/equivalent.v2i1.366

Abstract

Abstract : The research aims to examine CEO leadership behavior which influences aspects of employee behavior when working in the company which will ultimately influence company performance. This research uses the Systematic Literature Review (SLR) method, which is a systematic way to collect, critically evaluate, integrate and present findings from various research studies on research questions or topics of interest. In general, this research groups CEO leadership behavior based on aspects of the level of relationship with employees and based on focus on tasks. The way a CEO leads and interacts with employees greatly influences their motivation levels. A supportive and empowering leadership style can inspire employees to do their best, while an autocratic or micromanaging style can lead to demotivation and decreased productivity. Abstrak : Penelitian bertujuan untuk mengkaji tentang perilaku kepemimpinan CEO yang mempengaruhi aspek perilaku karyawan ketika bekerja dalam perusahaan yang pada akhirnya akan mempengaruhi kinerja perusahaan. Penelitian ini menggunakan metode Systematic Literature Review (SLR), yakni cara sistematis untuk mengumpulkan, mengevaluasi secara kritis, mengintegrasikan dan menyajikan temuan dari berbagai studi penelitian pada pertanyaan penelitian atau topik yang menarik. Secara garis besar penelitian ini mengelompokkan perilaku kepemimpinan CEO berdasarkan aspek tingkat hubungannya dengan karyawan dan berdasarkan focus pada tugas. Cara seorang CEO memimpin dan berinteraksi dengan karyawan sangat memengaruhi tingkat motivasi mereka. Gaya kepemimpinan yang suportif dan memberdayakan dapat menginspirasi karyawan untuk melakukan yang terbaik, sementara gaya otokratis atau manajemen mikro dapat menyebabkan demotivasi dan penurunan produktivitas.
PROFIT, POWER, AND PAYOUTS: FAKTOR PENENTU NILAI PERUSAHAAN PERBANKAN DI INDONESIA (2019–2023) Natonis, Sari Angriany; Purba, Arjuna; Riwu, Yonas Ferdinand
Jurnal Riset Akuntansi Politala Vol 8 No 2 (2025): Jurnal Riset Akuntansi Politala
Publisher : Pusat Penelitian dan Pengabdian bagi Masyarakat Politeknik Negeri Tanah Laut

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34128/jra.v8i2.555

Abstract

This study aims to analyze the influence of profitability, social structure, liquidity, and dividend policy on firm value in banking sector companies listed on the Indonesia Stock Exchange (IDX) during the 2019–2023 period. A quantitative approach was employed using multiple linear regression analysis. The independent variables include Return on Assets (ROA) as a measure of profitability, social structure represented by managerial and majority share ownership, Loan to Deposit Ratio (LDR) as an indicator of liquidity, and Dividend Payout Ratio (DPR) for dividend policy. Firm value, as the dependent variable, was measured using the Tobin’s Q ratio. The sample consisted of seven banking companies selected through purposive sampling over a five-year observation period. The results show that partially, ROA, managerial share ownership, and LDR have a significant effect on firm value, while majority share ownership and DPR do not have a significant effect. Simultaneously, the four independent variables significantly influence firm value. These findings provide valuable insights for bank management, investors, and academics in formulating strategic policies to enhance firm value amid economic uncertainty.
DEVELOPMENT OF A VISUAL ACCOUNTING MODULE FOR HISTORICAL TOURISM MSMES IN TONDANO Afnita, Vinda; Hutahaean, Lidia Aprileny; Manullang, Dominikus Rojoki; Sari, Ramda; Purba, Arjuna; Bako, Seven Marganda
KLASIKAL : JOURNAL OF EDUCATION, LANGUAGE TEACHING AND SCIENCE Vol 7 No 3 (2025): Klasikal: Journal of Education, Language Teaching and Science
Publisher : Fakultas Keguruan dan Ilmu Pendidikan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52208/klasikal.v7i3.1698

Abstract

Small and Medium Enterprises (SMEs) are a crucial pillar of the Indonesian economy, yet they often face fundamental obstacles in financial management, particularly in systematic financial recording. This study aims to develop a Simple Visual Accounting Education Module to increase financial recording awareness among SMEs in the God Bless Park and Moraya Fort historical tourism area in Tondano . This research employs the Research and Development (R&D) method with the 4-D model (Define, Design, Develop, Disseminate), limited to the development stage. The module was designed based on User-Centered Design principles and the Dual Coding Theory, integrating visual elements such as illustrations, icons, and infographics to simplify abstract accounting concepts. Development involved 20 SME actors, from initial needs identification to final product testing. The results showed that the module was highly feasible and effective, with 71.4% of users rating it "Very Good" and 28.6% "Good" in the final trial. The visual approach significantly enhanced understanding, motivation, and confidence among SME actors in managing their business finances. Post-intervention, there was a notable behavioral shift from informal recording practices to systematic daily cash flow recording and simple profit-loss reporting. This study concludes that the visual accounting module is a practical, effective, and well-accepted educational medium. It serves not only as a learning tool but also as an instrument of local economic empowerment, bridging the financial literacy gap for SMEs with limited educational backgrounds. Keywords : MSMEs, financial literacy, basic accounting, visual media, educational module
Co-Authors Afnita, Vinda Bako, Seven Marganda Dominikus Rojoki Manullang Gie, Emilia Lidia Aprileny Hutahaean Natonis, Sari Angriany Nenabu, Junita Cestilia Sari, Ramda Yonas F Riwu